2014-02-11T17:19:09-06:00 2013-06-30 930623286 AKT LLP 312 S JUNIPER STREET SUITE 100 ESCONDIDO CA 92025 990 2012-07-01 330260314 JEWISH HOME FOR THE AGING OF ORANGE COUNTY JEWI 9493649685 27356 BELLOGENTE MISSION VIEJO CA 92691 BRADLEY BLOSE 9493649685 2014-02-06 1 ELSA A ROMERO P00485021 7607461560 2014-02-06 2012 2015-11-30 17:44:51Z HERITAGE POINTE CINDY MIRSKY 27356 BELLOGENTE MISSION VIEJO CA 92691 9822162 0 X WWW.HERITAGEPOINTE.ORG X 1986 CA TO PROVIDE CONGREGATE LIVING, ASSISTED LIVING, MEMORY CARE AND OTHER SENIOR SERVICES. 16 16 195 81 0 0 441326 531375 8619052 8737962 173571 230536 22598 37845 9256547 9537718 300000 0 0 0 4612441 4844135 0 0 332853 4262082 4403646 9174523 9247781 82024 289937 14160393 14602386 1298837 1131803 12861556 13470583 TO PROVIDE CONGREGATE LIVING, ASSISTED LIVING, MEMORY CARE AND OTHER SENIOR SERVICES. 0 0 8137697 8737962 TO PROVIDE CONGREGATE LIVING, ASSISTED LIVING, MEMORY CARE AND OTHER SENIOR SERVICES. THE ORGANIZATION HAS A POLICY OF PROVIDING CHARITABLE CARE TO CERTAIN RESIDENTS IN SPECIAL CIRCUMSTANCES. THESE SERVICES, WHICH ARE EXCLUDED FROM REVENUES, AMOUNTED TO $1,076,535 FOR THE YEAR ENDED JUNE 30, 2013, WHEN MEASURED AT THE ORGANIZATION'S DIRECT AND INDIRECT OPERATING COSTS. 8137697 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 42 0 1 195 1 0 0 0 0 0 0 0 0 0 0 X 16 16 0 1 0 0 0 0 0 1 1 0 1 0 1 1 1 1 1 1 1 1 0 CA X BRADLEY BLOSE 7606320081 211 SAXONY ROAD ENCINITAS CA 92024 X CINDY MIRSKY 1.00 X X 0 0 0 DAVID SUSSON 1.00 X X 0 0 0 IRA VICTER 1.00 X X 0 0 0 GARY KRAMER 1.00 X 0 0 0 JANE FISCHEL 1.00 X 0 0 0 RICHARD POLONSKY 1.00 X 0 0 0 JON KLINE 1.00 X 0 0 0 ROBERTA FEUERSTEIN 1.00 X 0 0 0 BETH SLAVIN 1.00 X 0 0 0 ROD STERN 1.00 X 0 0 0 TONI MCDONALD 1.00 X 0 0 0 DAVID SIMON 1.00 X 0 0 0 JODI GREENBAUM 1.00 X 0 0 0 CHELA TALEISNIK 1.00 X 0 0 0 DAVID ZARNOW 1.00 X 0 0 0 CHARLENE ZUCKERMAN 1.00 X 0 0 0 ELLEN WEISS 40.00 X 129931 0 3818 129931 0 3818 1 0 0 0 GENERATIONS MANAGEMENT GROUP LLC 211 SAXONY ROAD ENCINITAS CA 92024 MANAGEMENT SERVICES 433491 1 112942 418433 531375 ASSISTED LIVING 623000 5145141 5145141 INDEPENDENT LIVING 623990 3381948 3381948 FOOD, LAUNDRY & OTHER 812900 210873 210873 8737962 149846 149846 159612 78922 80690 80690 80690 213773 112942 181012 32761 32761 29594 24510 5084 5084 9537718 8737962 0 268381 4013677 3640871 201283 171523 474441 455253 11067 8121 356017 319049 12054 24914 331035 331035 8139 8139 31188 31188 31578 31578 103309 103309 124289 124289 111677 55839 55838 407543 407543 1489 1489 1187599 1174060 9026 4513 510294 507202 1061 2031 FOOD 682224 682224 0 0 PROGRAM REPAIRS/SUPPLIE 478587 478587 0 0 RESIDENT ACTIVITIES EXP 127960 127960 0 0 FUNDRAISING EXPENSES 121751 0 0 121751 144984 144984 9247781 8137697 777231 332853 1359371 710945 37250 30000 89241 75926 210130 204414 22063970 14663393 7927416 7400577 4482122 6037445 54863 143079 14160393 14602386 1195437 1054493 103400 77310 1298837 1131803 X 12675714 12972953 185842 497630 12861556 13470583 14160393 14602386 289937 319090 0 X X 0 1 X 1 0 X 576246 408713 433183 441326 531375 2390843 576246 408713 433183 441326 531375 2390843 100106 2290737 47829 63859 58854 103056 149846 423444 58424 18707 264 16318 32761 126474 2940761 41813292 0.77900 0.83680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 185842 283455 28333 497630 54065 132766 -989 185842 45313 8752 54065 43178 2135 45313 1.00000 0 0 2551078 2551078 17453963 13375112 4078851 2058929 1288281 770648 7400577 MUTUAL FUNDS 6037445 F 6037445 REFUNDABLE DEPOSITS 66580 CAPITAL LEASE PAYABLE 10730 77310 X 10030752 319090 205522 524612 9506140 31578 31578 9537718 9421725 205522 205522 9216203 31578 31578 9247781 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ACCOUNTING STANDARDS CODIFICATION. THE ORGANIZATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE REPORTED NET W/RELATED REVENUE 181,012. GIFT SHOP EXPENSE REPORTED NET W/RELATED REVENUE 24,510. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE REPORTED NET W/RELATED REVENUE 181,012. GIFT SHOP EXPENSE REPORTED NET W/RELATED REVENUE 24,510. GALA 224692 96618 128074 43211 15768 31246 LUNCHEON 102023 16324 85699 6000 29587 55200 326715 112942 213773 6000 72798 15768 86446 181012 32761 FORM 990, PART VI, SECTION A, LINE 3 HERITAGE POINTE HAS CONTRACTED WITH A MANAGEMENT COMPANY TO MANAGE THE DAY-TO-DAY OPERATIONAL ACTIVITIES. THE MANAGEMENT COMPANY REPORTS DIRECTLY TO THE EXECUTIVE COMMITTEE AND IS REQUIRED TO PROVIDE VERBAL AND WRITTEN REPORTS TO THE FINANCE AND BOARD/EXECUTIVE COMMITTEES MONTHLY. THE MANAGEMENT COMPANY IS EXPERIENCED IN MANAGING SENIOR LIVING COMMUNITIES. FORM 990, PART VI, SECTION B, LINE 10B HERITAGE POINTE HAS 5 ACTIVE CHAPTERS WITH THE SOLE PURPOSE TO PROVIDE LOCAL FUNDRAISING EVENTS TO BENEFIT HERITAGE POINTE. WHILE NO FORMAL POLICIES AND PROCEDURES EXIST AT THIS TIME, EACH CHAPTER HAS FORMAL COMMITTEES WHICH REPORT, NO LESS FREQUENT THAN QUARTERLY, TO THE HERITAGE POINTE FUNDRAISING DEPARTMENT. ALL CHAPTER ACTIVITIES ARE DISCUSSED TO ENSURE CONSISTENCY WITH HERITAGE POINTE'S MISSION. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION'S FORM 990 IS REVIEWED IN DETAIL BY THE VICE PRESIDENT OF FINANCE, A CPA, AND FORWARDED TO THE FINANCE COMMITTEE FOR REVIEW PRIOR TO IRS FILING. FORM 990, PART VI, SECTION B, LINE 12C THE RECORDING SECRETARY WILL ALERT THE BOARD CHAIR TO INQUIRE IF A CONFLICT APPEARS TO EXIST. FORM 990, PART VI, SECTION B, LINE 15 ALL COMPENSATION (INCLUDING WAGES AND BENEFITS) OF KEY EMPLOYEES IS DETERMINED BY THE BOARD SELECTION COMMITTEE. THE COMMITTEE IS MADE UP OF ALL THE BOARD OFFICERS AND IS TASKED WITH COLLECTING SALARY AND BENEFIT COMPARISONS FROM LIKE ORGANIZATIONS, ENGAGING OUTSIDE COUNSEL TO INITIATE/REVIEW ANY EMPLOYMENT AGREEMENTS, IF REQUIRED; AND MAKING RECOMMENDATION TO THE FULL BOARD FOR CONSIDERATION. FORM 990, PART VI, SECTION C, LINE 18 FORMS 990 AND 1023 ARE PUBLICLY AVAILABLE (FOR INSPECTION OR COPYING) AT THE ORGANIZATION'S MAIN OFFICE DURING NORMAL BUSINESS HOURS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S ARTICLES OF INCORPORATION AND CONFLICT OF INTEREST POLICY ARE AVAILABLE (FOR INSPECTION OR COPYING) AT THE ORGANIZATION'S MAIN OFFICE DURING NORMAL BUSINESS HOURS. WHEN RESPONDING TO A PUBLIC INSPECTION REQUEST FOR ANY ORGANIZATIONAL DOCUMENT OR FORM 990 BY ANYONE, THE ORGANIZATION SHALL FULFILL SUCH REQUEST IN A TIMELY FASHION WITHOUT INQUIRING AS TO THE REASON FOR THE PUBLIC INSPECTION REQUEST. PART XII, LINE 2C THERE HAVE NOT BEEN ANY CHANGES FROM THE PREVIOUS YEAR.