HUMANGOOD FRESNO: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- HUMANGOOD FRESNO (EIN 26-0650298)
- Tax period
- 2012-10-01 to 2013-09-30
- Filed
- 2014-08-15
- IRS object ID
- 201422279349301617
- Schema version
- 2012v2.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-08-15T07:46:21-07:00 | Timestamp |
| Tax Period End Date | 2013-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RK Taylor & Associates | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2890 North Main St Suite 305 | AddressLine1 |
| City | Walnut Creek | City |
| State | CA | State |
| ZIP Code | 94597 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 260650298 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Terraces at San Joaquin Gardens | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | TERR | NameControl |
| Phone | 9259247100 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6120 Stoneridge Mall Road 3rd Fl | AddressLine1 |
| City | Pleasanton | City |
| State | CA | State |
| ZIP Code | 94588 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Pamela S Claassen | Name |
| Title | CFO | Title |
| Date Signed | 2014-08-13 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | John M Kikuchi | Name |
| PTIN | P00009948 | PTIN |
| Phone | 9259447666 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Jessica Lopez | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6120 Stoneridge Mall Rd | AddressLine1 |
| City | Pleasanton | City |
| State | CA | State |
| ZIP Code | 94588 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 19035268 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| All Affiliates Included | false | AllAffiliatesIncluded |
| Organization501c3 | X | Organization501c3 |
| Web Site | theterracesatsanjoaquin.com | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2007 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | Terraces at San Joaquin Gardens, a continuing care retirement community, as an expression of Christian mission will develop resources to provide and maximize the enjoyment of life through security, housing, care and service with a focus on health, fitness and wellness. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 8 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 8 | NbrIndependentVotingMembers |
| Total Nbr Employees | 307 | TotalNbrEmployees |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Current Year | 121224 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 202095 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 18914044 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 149 | InvestmentIncomePriorYear |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 202244 | TotalRevenuePriorYear |
| Total Revenue Current Year | 19035268 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 95531 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 8907206 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 119769 | OtherExpensePriorYear |
| Other Expenses Current Year | 12389572 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 215300 | TotalExpensesPriorYear |
| Total Expenses Current Year | 21296778 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -13056 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -2261510 | RevenuesLessExpensesCY |
| Total Assets BOY | 128405634 | TotalAssetsBOY |
| Total Assets EOY | 136842455 | TotalAssetsEOY |
| Total Liabilities BOY | 127516272 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 138619043 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 889362 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -1776588 | NetAssetsOrFundBalancesEOY |
| Mission Description | The Terraces at San Joaquin Gardens, a continuing care retirement community, as an expression of Christian mission will develop resources to provide and maximize the enjoyment of life through security, housing, care and service for residents with a focus on health, fitness and wellness. The Terraces at San Joaquin Gardens serves seniors in Fresno, California through providing quality residential housing, as well as assisted living, memory care and skilled nursing services on a single campus. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 18398776 | Expense |
| Description | The Terraces at San Joaquin Gardens, a continuing care retirement community, as an expression of Christian mission will develop resources to provide and maximize the enjoyment of life through security, housing, care and service for residents with a focus on health, fitness and wellness. The Terraces at San Joaquin Gardens serves seniors in Fresno, California through providing quality residential housing, as well as assisted living, memory care and skilled nursing services on a single campus. | Description |
| Total Program Service Expense | 18398776 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | true | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 15 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | false | ComplianceWithBackupWitholding |
| Number Of Employees | 307 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Form990-T Filed | false | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Number Of8282 Filed | 0 | NumberOf8282Filed |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Filed Lieu1041 | false | FiledLieu1041 |
| Licensed More Than One State | false | LicensedMoreThanOneState |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 8 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 8 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | true | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Pamela Claassen | NamePerson |
| Telephone Number | 9259247117 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6120 Stoneridge Mall Rd | AddressLine1 |
| City | Pleasanton | City |
| State | CA | State |
| ZIP Code | 94588 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (13 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| Rhonda Herb | ||||||||
| Board Member | 2.00 | 0.00 | X | 0 | 0 | 0 | ||
| Donald Jones | ||||||||
| Secretary | 2.00 | 0.00 | X | 0 | 0 | 0 | ||
| Laurel Boylan | ||||||||
| Board Member | 2.00 | 0.00 | X | 0 | 0 | 0 | ||
| David Peterson | ||||||||
| Board Member | 2.00 | 0.00 | X | 0 | 0 | 0 | ||
| Dennis Reid | ||||||||
| Vice Chair | 2.00 | 0.00 | X | 0 | 0 | 0 | ||
| Mary Thomsen | ||||||||
| Chairman | 2.00 | 0.00 | X | 0 | 0 | 0 | ||
| Jeffrey Burgstahler | ||||||||
| Board Member | 2.00 | 0.00 | X | 0 | 0 | 0 | ||
| Carol Burgstahler | ||||||||
| Board Member | 2.00 | 0.00 | X | 0 | 0 | 0 | ||
| Pamela S Claassen | ||||||||
| CFO | 2.00 | 40.00 | 0 | 399356 | 23678 | X | ||
| Jessica Lopez | ||||||||
| President | 40.00 | 0.00 | 136793 | 0 | 5898 | X | ||
| S Louise Rankin | ||||||||
| General Counsel | 2.00 | 40.00 | 0 | 0 | 0 | X | ||
| Una Johnson | ||||||||
| Dir Health Svc | 40.00 | 0.00 | 108961 | 0 | 4806 | X | ||
| Audrey Craig | ||||||||
| Dir Nursing | 40.00 | 0.00 | 107641 | 0 | 9543 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 353395 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 399356 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 43925 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Sodexo Inc | |||||
| Dept 43283 | Los Angeles | CA | 90088 | Food Services | 250091 |
| Aegis Therapies Inc | |||||
| PO Box 8103 | Fort Smith | AR | 72919 | Nursing | 1144698 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
| All Other Contributions | 121224 | AllOtherContributions |
| Total Contributions | 121224 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| Other operating revenue | 282869 | 282869 |
| Monthly residence service | 16887833 | 16887833 |
| Entrance fee amortization | 1743342 | 1743342 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 18914044 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 19035268 | TotalRevenueColumn |
| Related Or Exempt Function Income | 18914044 | RelatedOrExemptFunctionIncome |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 136793 | Total |
| Management And General | 136793 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6773097 | Total |
| Program Services | 6472644 | ProgramServices |
| Management And General | 300453 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1536114 | Total |
| Program Services | 1431173 | ProgramServices |
| Management And General | 104941 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 461202 | Total |
| Program Services | 432018 | ProgramServices |
| Management And General | 29184 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1507149 | Total |
| Management And General | 1507149 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47450 | Total |
| Management And General | 47450 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31348 | Total |
| Management And General | 31348 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 746927 | Total |
| Program Services | 710753 | ProgramServices |
| Management And General | 36174 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 543962 | Total |
| Program Services | 543962 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 952948 | Total |
| Program Services | 952206 | ProgramServices |
| Management And General | 742 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 63484 | Total |
| Program Services | 47617 | ProgramServices |
| Management And General | 15867 | ManagementAndGeneral |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1145614 | Total |
| Program Services | 1145614 | ProgramServices |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2710382 | Total |
| Program Services | 2710382 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 249044 | Total |
| Program Services | 249044 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| Other operating | 233592 | 74758 | 158834 |
| Cumulative change, ASU 2011-01 | 749933 | 749933 | |
| Ancillary service | 1612799 | 1612799 | |
| Supplies | 1634663 | 1589877 | 44786 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 160277 | Total |
| Program Services | -324004 | ProgramServices |
| Management And General | 484281 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21296778 | Total |
| Program Services | 18398776 | ProgramServices |
| Management And General | 2898002 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5727276 | BOY |
| EOY | 11872749 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1771325 | BOY |
| EOY | 1726200 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 58000 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32034 | BOY |
| EOY | 49151 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53203 | BOY |
| EOY | 41262 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 117030997 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 29759449 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 54068442 | BOY |
| EOY | 87271548 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 61044587 | BOY |
| EOY | 29872912 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5708767 | BOY |
| EOY | 5950633 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 128405634 | BOY |
| EOY | 136842455 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2115528 | BOY |
| EOY | 7442834 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23666639 | BOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 71601343 | BOY |
| EOY | 71571067 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29774790 | BOY |
| EOY | 29774790 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 357972 | BOY |
| EOY | 29830352 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 127516272 | BOY |
| EOY | 138619043 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 889362 | BOY |
| EOY | -1776588 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 889362 | BOY |
| EOY | -1776588 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 128405634 | BOY |
| EOY | 136842455 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -2261510 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | -404440 | ReconciliationUnrealizedInvest |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Both | X | FinancialStatementBoth |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 121224 | CurrentTaxYear |
| Total | 121224 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 202095 | CurrentTaxYearMinus1Year |
| Current Tax Year | 18914044 | CurrentTaxYear |
| Total | 19116139 | Total |
Gross Receipts From Non UBI GrossReceiptsFromNonUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Tax Rev Levied For Org Benefit509 TaxRevLeviedForOrgBenefit509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Value Of Svcs Fclts Furnishd By Govt ValueOfSvcsFcltsFurnishdByGovt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 202095 | CurrentTaxYearMinus1Year |
| Current Tax Year | 19035268 | CurrentTaxYear |
| Total | 19237363 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 19237363 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 149 | CurrentTaxYearMinus1Year |
| Total | 149 | Total |
Post1975 UBTI Post1975UBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 149 | CurrentTaxYearMinus1Year |
| Total | 149 | Total |
Net Income From Other UBI NetIncomeFromOtherUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 202244 | CurrentTaxYearMinus1Year |
| Current Tax Year | 19035268 | CurrentTaxYear |
| Total | 19237512 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 1.00000 | PublicSupportPercentage509 |
| Investment Income Percentage | 0.00000 | InvestmentIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 331776 | OtherCostOrOtherBasis |
| Book Value | 331776 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 48453413 | OtherCostOrOtherBasis |
| Depreciation | 22050705 | Depreciation |
| Book Value | 26402708 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6387270 | OtherCostOrOtherBasis |
| Depreciation | 5506658 | Depreciation |
| Book Value | 880612 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 61858538 | OtherCostOrOtherBasis |
| Depreciation | 2202086 | Depreciation |
| Book Value | 59656452 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 87271548 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (5 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Rebatable entrance fees due | $18,004,040 |
| Other accrued liabilities | $332,220 |
| Entrance fees subject to refund | $1,452,000 |
| Entrance fees non refundable | $7,023,000 |
| Deposits | $3,019,092 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 29830352 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 18630828 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -404440 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | -404440 | RevenueNotRptdF990 |
| Revenue Subtotal | 19035268 | RevenueSubtotal |
| Total Revenue Per Form990 | 19035268 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 20546845 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 20546845 | ExpensesSubtotal |
| Other Expenses Not Included | 749933 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 749933 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 21296778 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part XII, Line 4b | Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S | Cumulative change, ASU 2012-01 $749933 |
| Part X | Part X : FIN48 Footnote | The Corporation assesses uncertain tax positions in accordance with the provisions of the FASB Accounting Standards Codification (ASC) Topic 740-10, Income Taxes. The Corporation recognizes the tax benefit from uncertain tax positions only if it is more than likely than not that the tax positions will be sustained on examination by the tax authorities, based on the technical merits of the position. The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The Corporation recognizes interest and penalties related to income tax matters in operating expenses. At September 30, 2013 and 2012, there were no such uncertain tax positions.ASU 2012-01The adoption of this required change in accounting principle resulted in the establishment of a liability for entrance fees for amounts which were previously presented as deferred revenue and amortized into revenue over the life of the facility. Using this new accounting standard, the rebatable entrance fees due can no longer be used to reduce the obligation to provide future services. A total adjustment of $749,933 was reflected as a cumulative change to previously issued audited financial statements in accordance with accounting standards. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | true | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
| Rebuttable Presumption Procedure | false | RebuttablePresumptionProcedure |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Pamela S Claassen | NamePerson |
| Title | CFO | Title |
| Comp Based On Related Orgs | 305431 | CompBasedOnRelatedOrgs |
| Bonus Related Orgs | 90560 | BonusRelatedOrgs |
| Other Compensation Related Orgs | 3365 | OtherCompensationRelatedOrgs |
| Deferred Comp Related Orgs | 5022 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Related Orgs | 18656 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Related Orgs | 423034 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Related Orgs | 67000 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Sch J, Part III, Additional Information | Identifier |
| Return Reference | Part III, Additional Information | ReturnReference |
| Explanation | American Baptist Homes of the West (ABHOW) has a fiscal year that ends September 30, and as such, amounts reported as required in Schedule J for the calendar year do not directly tie to ABHOW and Affiliates' audited financial statements for the year ended September 30, 2013.Schedule J requires calendar year reporting of both accrued and paid incentive compensation and vested retirement distributions. As a result, Column (E) of Schedule J in some cases aggregates two years of this compensation and significantly overstates actual annual remuneration. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CA Statewide Comm Dev Aut | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 680164610 | IssuerEIN |
| CUSIP Number | 1307956V4 | CUSIPNumber |
| Date Issued | 2012-09-26 | DateIssued |
| Issue Price | 71601343 | IssuePrice |
| Description Of Purpose | Acquire & build facility | DescriptionOfPurpose |
| Defeased | false | Defeased |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Pool Financing | false | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | 71549255 | TotalProceeds |
| Amount In Reserve Fund | 4400904 | AmountInReserveFund |
| Capitalized Interest | 3837462 | CapitalizedInterest |
| Issuance Costs From Proceeds | 1416147 | IssuanceCostsFromProceeds |
| Capital Expenditures | 38355795 | CapitalExpenditures |
| Amount Unspent | 23538948 | AmountUnspent |
| Current Refunding | false | CurrentRefunding |
| Advance Refunding | false | AdvanceRefunding |
| Final Allocation Made | false | FinalAllocationMade |
| Adequate Books And Recds Maintaind | true | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedProperty |
| Any Lease Arrangements | false | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | false | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | false | AnyResearchAgreements |
| Bond Iss Meet Prvt Security Pay Test | false | BondIssMeetPrvtSecurityPayTest |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedProp |
| Non Qualified Bond Remed Procdrs | false | NonQualifiedBondRemedProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiled |
| Rebate Not Due Yet | true | RebateNotDueYet |
| Exception To Rebate | false | ExceptionToRebate |
| No Rebate Due | false | NoRebateDue |
| Hedge Identified In Books And Recds | false | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | false | GrossProceedsInvested |
| Written Proc To Monitor Reqs | false | WrittenProcToMonitorReqs |
Form990 Schedule K Part V Form990ScheduleKPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Proc To Undertk Corrective Action | false | ProcToUndertkCorrectiveAction |
Form990 Schedule K Part VI Form990ScheduleKPartVI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Supplemental Information | Identifier |
| Return Reference | Part VI | ReturnReference |
| Explanation | Part II, Line 3 -- The total proceeds do not agree to the issue price in Part I, Column (e) due to investment earnings/market value fluctuations. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (11 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Accounting Policies | Effective October 1, 2012, the Corporation early-adopted ASU No. 2012-01, HealthCare Entities (Topic 954): Continuing Care Retirement Communities RefundableAdvance Fees (ASU 2012-01) which has resulted in the establishment of a liability for advance fees for amounts which were previously presented as deferred revenue andamortized into revenue over the life of the facility. For tax purposes, the foregoing adoption is not an accounting method change under Treas. Reg. 1.446-1(e)(2)(ii). | |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | The governing documents and financial statements are available for inspection upon request. | Form 990, Part VI, Line 19 |
| Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | Compensation of the President and CFO of American Baptist Homes of the West (source of "related organization" compensation in Part VII) is reviewed annually for market competitiveness and intermediate sanctions compliance by a compensation committee of the board. Compensation of other officers and key employees is reviewed by the CEO with disclosure to the compensation committee of the board. The board members and CEO are independent with respect to the individuals whose compensation is being reviewed. The board and President rely upon wage and salary studies and/or regular review by a compensation consultant to provide comparable salary data for their consideration. Decisions regarding compensation are documented on a contemporaneous basis. | Form 990, Part VI, Line 15b |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | Compensation of the President and CFO of American Baptist Homes of the West (source of "related organization" compensation in Part VII) is reviewed annually for market competitiveness and intermediate sanctions compliance by a compensation committee of the board. Compensation of other officers and key employees is reviewed by the CEO with disclosure to the compensation committee of the board. The board members and CEO are independent with respect to the individuals whose compensation is being reviewed. The board and President rely upon wage and salary studies and/or regular review by a compensation consultant to provide comparable salary data for their consideration. Decisions regarding compensation are documented on a contemporaneous basis. | Form 990, Part VI, Line 15a |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | Every year, ABHOW and Terraces at San Joaquin Gardens (TSJG)Directors and Officers are asked to complete a Conflict of Interest disclosure along with a Statement of Commitment. These documents are aimed at informing ABHOW and its affiliated entities of any conflicts that that should be revealed.Duty to Disclose. In connection with any actual or possible conflict of interest, directors and officers must disclose the existence of the Financial Interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing Board delegated powers considering the proposed transaction or arrangement. Determining Whether a Conflict of Interest Exists. After disclosure of the Financial Interest and all material facts, and after any discussion with the Interested Person, he/she shall leave the Board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining Board or committee members shall decide if a conflict of interest exists. Procedures for Addressing the Conflict of Interest a. An Interested Person may make a presentation at the governing Board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement that results in the conflict of interest. b. The chair of the governing Board or committee shall, if appropriate, appoint a disinterested Person or committee to investigate alternatives to the proposed transaction or arrangement. c. After exercising due diligence, the Board or committee shall determine whether TSJG can obtain a more advantageous transaction or arrangement with reasonable efforts from a person or entity that would not give rise to a conflict of interest. d. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the Board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in TSJG's best interest and for its own benefit and whether it is fair and reasonable to TSJG and shall make its decision as the whether to enter into the transaction or arrangement in conformity with such determination.4. Violations of the Conflicts of Interest Policy a. If the Board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. b. If, after hearing the response of the member and making such further investigation as may be warranted in the circumstances, the Board or committee determines that the member has in fact failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action. | Form 990, Part VI, Line 12c |
| Form 990, Part VI, Line 11b: Form 990 Review Process | The Form 990 is reviewed by the CFO and furnished to the Board of Directors prior to filing. | Form 990, Part VI, Line 11b |
| Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders | The following transactions require approval by the members:-Merger, consolidation or dissolution of the corporation;-Amendment, repeal, or restatement of the Articles of Incorporation or Bylaws;-Aggregate lending or borrowing for any purpose in excess of $1,000,000;-Purchase, sale, lease, disposition, hypothecation, exchange, gift, pledge, encumbrance or mortgage of any real property, and of any personal property with a value in excess of $1,000,000;-Appointment of the independent auditor, if needed. | Form 990, Part VI, Line 7b |
| Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body | As the sole member of Terraces at San Joaquin Gardens, Cornerstone Affiliates exercises its discretion and control through the appointment of the Board of Directors. | Form 990, Part VI, Line 7a |
| Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | Cornerstone Affiliates is a California nonprofit public benefit corporation exempt under IRC 501(c)(3) and is the sole member of Terraces at San Joaquin Gardens. | Form 990, Part VI, Line 6 |
| Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company | American Baptist Homes of the West, a related entity exempt under IRC 501(c)(3) provides management services to Terraces at San Joaquin Gardens. | Form 990, Part VI, Line 3 |
| Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et | Two board members have a family relationship. | Form 990, Part VI, Line 2 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (21 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg | Direct Controlling Entity NADirectControllingEntityNA |
|---|---|---|---|---|---|---|---|---|---|---|---|
| The Terraces Retirement Community | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 860176446 | CCRC Future Development | CA | 501(c)(3) | 509(a)(2) | Cornerstone Affiliates | false | |
| American Baptist Homes of the West | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 941225374 | Nonprofit residential communities | CA | 501(c)(3) | 509(a)(2) | Cornerstone Affiliates | false | |
| Pasadena Retirement Community | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 263792336 | CCRC Future Development | CA | 501(c)(3) | 509(a)(2) | Cornerstone Affiliates | false | |
| Salishan Senior Housing | |||||||||||
| 6120 Stoneridge Mall Road | Pleasanton | CA | 94588 | 900504991 | Affordable Housing | WA | 501(c)(3) | 509(a)(2) | ABHOW | false | |
| Boise Retirement Community | |||||||||||
| 6120 Stoneridge Mall Road | Pleasanton | CA | 94588 | 203659420 | Continuing Care Retirement Community | ID | 501(c)(3) | 509(a)(1) | Cornerstone Affiliates | false | |
| Good Shepherd Senior Housing | |||||||||||
| 6120 Stoneridge Mall Road | Pleasanton | CA | 94588 | 262704795 | Affordable Housing | WA | 501(c)(3) | 509(a)(2) | ABHOW | false | |
| Judson Terrace Lodge | |||||||||||
| 6120 Stoneridge Mall Road | Pleasanton | CA | 94588 | 770389124 | Affordable Housing | CA | 501(c)(3) | 509(a)(2) | ABHOW | false | |
| Cornerstone Affiliates | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 300184304 | Parent organization | CA | 501(c)(3) | 509(a)(3) | NA | false | |
| American Baptist Estates | |||||||||||
| 6120 Stoneridge Mall Road | Pleasanton | CA | 94588 | 860176446 | Continuing Care Retirement Community | AZ | 501(c)(3) | 509(a)(2) | Cornerstone Affiliates | false | |
| Las Ventanas Retirement Community | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 200566413 | Continuing Care Retirement Community | NV | 501(c)(3) | 509(a)(2) | Cornerstone Affiliates | false | |
| San Leandro Senior Housing Inc | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 912158413 | Affordable Housing | CA | 501(c)(3) | 509(a)(2) | ABHOW | false | |
| Oak Knolls Haven Inc | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 953497055 | Affordable Housing | CA | 501(c)(3) | 509(a)(2) | ABHOW | false | |
| Tahoe Senior Plaza Inc | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 943292737 | Affordable Housing | CA | 501(c)(3) | 509(a)(2) | ABHOW | false | |
| Carmel Senior Housing Inc | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 943085296 | Affordable Housing | CA | 501(c)(3) | 509(a)(2) | ABHOW | false | |
| Redlands Senior Housing II | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 311539936 | Affordable Housing | CA | 501(c)(3) | 509(a)(2) | ABHOW | false | |
| Hillcrest Senior Housing Corp | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 760801395 | Affordable Housing | CA | 501(c)(3) | 509(a)(2) | ABHOW | false | |
| Harborview Properties | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 916086253 | Affordable Housing | WA | 501(c)(3) | 509(a)(2) | ABHOW | false | |
| Redlands Senior Housing | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 942902763 | Affordable Housing | CA | 501(c)(3) | 509(a)(2) | ABHOW | false | |
| Bay Vista Senior Housing Group | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 460777494 | Affordable Housing | WA | 501(c)(3) | 509(a)(2) | false | N/A | |
| American Baptist Homes Fdn of the West | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 237039408 | Support of nonprofit residential communities | CA | 501(c)(3) | 509(a)(3) | ABHOW | false | |
| American Baptist Properties | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 311558961 | Property Holding Company | CA | 501(c)(3) | 509(a)(3) | ABHOW | false | |
Form990 Schedule R Part III Form990ScheduleRPartIII (11 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Disproportionate AllocationsDisproportionateAllocations | General Or Managing PartnerGeneralOrManagingPartner | EINEIN |
|---|---|---|---|---|---|---|---|---|---|
| Carmel Senior Housing LLC | |||||||||
| 6120 Stoneridge Mall Rd | Pleasanton | CA | 94588 | Affordable Housing | CA | Carmel SH | false | false | |
| Three Rivers Senior Housing LLLP | |||||||||
| 6120 Stoneridge Mall Rd | Pleasanton | CA | 94588 | Affordable Housing | WA | Carmel SH | false | false | 461626490 |
| Three Rivers General Partner LLC | |||||||||
| 6120 Stoneridge Mall Rd | Pleasanton | CA | 94588 | Affordable Housing | WA | Carmel SH | false | false | 461622112 |
| Bay Vista GP LLC | |||||||||
| 6120 Stoneridge Mall Rd | Pleasanton | CA | 94588 | Affordable Housing | WA | Carmel SH | false | false | 462137954 |
| Harborview Manor GP LLC | |||||||||
| 6120 Stoneridge Mall Rd | Pleasanton | CA | 94588 | Affordable Housing | WA | Carmel SH | false | false | 453567171 |
| Pacific Meadows Senior LLC | |||||||||
| 6120 Stoneridge Mall Rd | Pleasanton | CA | 94588 | Affordable Housing | CA | Carmel SH | false | false | 272218649 |
| Bay Vista Partners LLLP | |||||||||
| 6120 Stoneridge Mall Rd | Pleasanton | CA | 94588 | Affordable Housing | WA | Carmel SH | false | false | 460788896 |
| Harborview Manor LLLP | |||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | Aff Housing | WA | Carmel SH | false | false | 274507581 |
| Pacific Meadows Senior Housing LP | |||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | Aff Housing | CA | Carmel SH | false | false | 271254418 |
| Tahoe Senior Plaza II | |||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | Aff Housing | CA | Carmel SH | false | false | |
| Valley Vista Senior Housing | |||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasnton | CA | 94588 | Aff Housing | CA | Carmel SH | false | false | |
Form990 Schedule R Part IV Form990ScheduleRPartIV (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Type Of EntityTypeOfEntity | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|
| Cornerstone Affiliates International | |||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 263257075 | Management | CA | NA | C Corp | false |
| Seniority Inc | |||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 943287180 | Management & consulting | CA | NA | C Corp | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | true | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | true | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | true | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |