LYTTON GARDENS III: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- LYTTON GARDENS III (EIN 94-2670036)
- Tax period
- 2013-04-01 to 2014-03-31
- Filed
- 2014-08-14
- IRS object ID
- 201432269349300813
- Schema version
- 2013v3.0
- 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) |
|---|---|---|
| Return | 2014-08-14T10:54:38-05:00 | ReturnTs |
| Tax Period End | 2014-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 SECOND STREET 9TH FLOOR | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94105 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942670036 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LYTTON GARDENS INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LYTT | BusinessNameControlTxt |
| Phone | 6503283300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 437 WEBSTER STREET | AddressLine1 |
| City | PALO ALTO | City |
| State | CA | State |
| ZIP Code | 94301 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEVIN GERBER | PersonNm |
| Person Title | CEO/PRESIDENT | PersonTitleTxt |
| Phone | 6503283300 | PhoneNum |
| Signature | 2014-08-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RENIE BURBANK | PreparerPersonNm |
| PTIN | P00159653 | PTIN |
| Phone | 4159561500 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KEVIN GERBER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 437 WEBSTER STREET | AddressLine1 |
| City | PALO ALTO | City |
| State | CA | State |
| ZIP Code | 94301 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $16,553,536 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LYTTONGARDENS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1980 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | OWN AND OPERATE A 145-BED SKILLED NURSING AND SUB-ACUTE FACILITY IN PALO ALTO, CALIFORNIA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 197 | TotalEmployeeCnt |
| Total Volunteers | 224 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $962 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $16,766,590 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $16,293,604 | CYProgramServiceRevenueAmt |
| PY Investment Income | $91,955 | PYInvestmentIncomeAmt |
| CY Investment Income | $144,873 | CYInvestmentIncomeAmt |
| PY Other Revenue | $118,142 | PYOtherRevenueAmt |
| CY Other Revenue | $111,414 | CYOtherRevenueAmt |
| PY Total Revenue | $16,977,649 | PYTotalRevenueAmt |
| CY Total Revenue | $16,549,891 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,012,129 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,239,028 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,364,772 | PYOtherExpensesAmt |
| CY Other Expenses | $8,313,867 | CYOtherExpensesAmt |
| PY Total Expenses | $15,376,901 | PYTotalExpensesAmt |
| CY Total Expenses | $15,552,895 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,600,748 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $996,996 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $15,665,998 | TotalAssetsBOYAmt |
| Total Assets EOY | $15,977,698 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $11,165,427 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $10,529,186 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,500,571 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,448,512 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MISSION OF THE ORGANIZATION IS TO PROVIDE QUALITY SENIOR COMMUNITIES, ENCOMPASSING HOUSING, ASSISTED LIVING, AND SOCIAL AND HEALTH CARE SERVICES. THE ORGANIZATION OWNS AND OPERATES A 145-BED SKILLED NURSING AND SUBACUTE FACILITY IN PALO ALTO, CALIFORNIA. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $8,587,058 | ExpenseAmt |
| Revenue | $9,303,322 | RevenueAmt |
| Desc | NURSING SERVICES - TO PROVIDE SKILLED NURSING SERVICES FOR UP TO 145 RESIDENTS OF THE PALO ALTO, CA AREA, REGARDLESS OF THEIR FINANCIAL MEANS. 505 PEOPLE SERVED DURING THE YEAR. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,775,952 | ExpenseAmt |
| Revenue | $4,068,839 | RevenueAmt |
| Desc | ANCILLARY SERVICES - OTHER MEDICALLY RELATED SERVICES THAT ARE DONE ON AN OUTPATIENT BASIS OR SERVICES PROVIDED THAT ARE NOT INCLUDED IN THE REGULAR ROOM AND BOARD. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,711,224 | ExpenseAmt |
| Revenue | $2,921,443 | RevenueAmt |
| Desc | FOOD AND SOCIAL SERVICES - TO PROVIDE HIGH QUALITY, NUTRITIOUS MEALS WITH COMMUNITY VOLUNTEERS PROVIDING SOCIAL INTERACTION TO RESIDENTS WHO HAVE LIMITED FAMILY SUPPORT. 505 PEOPLE SERVED DURING THE YEAR. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $15,074,234 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 43 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 197 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JON CASEY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9259567400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2185 N CALIFORNIA BLVD STE 575 | AddressLine1 |
| City | WALNUT CREEK | City |
| State | CA | State |
| ZIP Code | 94596 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| RAMAR SUANNE | |||||||
| CHAIRMAN | 1.00 | 7.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RICE BAXTER | |||||||
| SECRETARY | 1.00 | 11.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CASE GORDON | |||||||
| DIRECTOR | 1.00 | 8.00 | Yes (X) | $0 | $0 | $0 | |
| LANE STEVEN | |||||||
| DIRECTOR | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | |
| LIPPERT LEE | |||||||
| DIRECTOR | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | |
| SAUSE HELEN | |||||||
| DIRECTOR | 1.00 | 8.00 | Yes (X) | $0 | $0 | $0 | |
| EMSLIE STEPHEN | |||||||
| DIRECTOR | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | |
| LITTLE-WATERMAN SALLY | |||||||
| DIRECTOR | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | |
| GERBER KEVIN | |||||||
| PRESIDENT, CEO | 0.80 | 39.20 | Yes (X) | $8,535 | $418,191 | $112,108 | |
| TOBIN WILLIAM C | |||||||
| GENERAL COUNSEL, CRO | 2.20 | 37.80 | Yes (X) | $19,650 | $344,238 | $95,409 | |
| KENNEDY MARILYN C | |||||||
| VP/CHIEF OPERATING OFFICER | 3.20 | 36.80 | Yes (X) | $26,903 | $314,943 | $94,856 | |
| JAMISON DIANA | |||||||
| TREASURER, CFO | 2.40 | 37.60 | Yes (X) | $16,662 | $264,560 | $79,593 | |
| CAMPBELL DEE ANN | |||||||
| SR. VP ORG'L ADVANCEMENT | 1.20 | 38.80 | Yes (X) | $7,544 | $246,455 | $78,650 | |
| POWELL TRACY | |||||||
| VP OUTREACH PROGRAMS | 0.20 | 39.80 | Yes (X) | $1,464 | $255,371 | $56,622 | |
| MAHONEY DORENE | |||||||
| VP HUMAN RESOURCES | 0.40 | 39.60 | Yes (X) | $1,598 | $150,598 | $15,617 | |
| HIBBS LINDA | |||||||
| VICE PRESIDENT | 37.30 | 2.70 | Yes (X) | $202,942 | $14,496 | $55,001 | |
| JONES LORNA | |||||||
| VP HUMAN RESOURCES | 0.40 | 39.60 | Yes (X) | $510 | $48,105 | $29,014 | |
| CASEY JONATHAN | |||||||
| VP AFFORDABLE HOUSING | 24.80 | 15.20 | Yes (X) | $103,832 | $63,639 | $18,102 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $389,640 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $2,120,596 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $634,972 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| KAISER FOUNDATION HEALTH | |||||
| FILE 5915 | LOS ANGELES | CA | 900745915 | FOOD SERVICE | $1,800,988 |
| MORRISON MANAGEMENT SPECIALISTS | |||||
| PO BOX 102289 | ATLANTA | GA | 303682289 | FOOD SERVICE | $1,582,755 |
| ONR INC | |||||
| 1101 S CAPITAL OF TEXAS HWY BLDG G | AUSTIN | TX | 78746 | REHABILITATION SERVICES | $1,402,481 |
| MCKESSON HEALTHCARE | |||||
| PO BOX 630693 | CINCINNATI | OH | 452630693 | MEDICAL | $431,512 |
| PHARMERICA-CO | |||||
| PO BOX 409625 | ATLANTA | GA | 303849251 | MEDICAL | $351,762 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 14 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PATIENT SERVICE REV. | Desc |
| Business | 623000 | BusinessCd |
| Total Revenue Column | $16,293,604 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,293,604 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $16,293,604 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $144,873 | TotalRevenueColumnAmt |
| Exclusion | $144,873 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $113,331 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,645 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $109,686 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $109,686 | TotalRevenueColumnAmt |
| Exclusion | $109,686 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,728 | TotalRevenueColumnAmt |
| Exclusion | $1,728 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,728 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,549,891 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,293,604 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $256,287 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $502,113 | TotalAmt |
| Program Services | $394,865 | ProgramServicesAmt |
| Management And General | $107,248 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,265,308 | TotalAmt |
| Program Services | $6,142,999 | ProgramServicesAmt |
| Management And General | $122,309 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,881 | TotalAmt |
| Program Services | $14,387 | ProgramServicesAmt |
| Management And General | $494 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $456,726 | TotalAmt |
| Program Services | $447,342 | ProgramServicesAmt |
| Management And General | $9,384 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,041 | TotalAmt |
| Management And General | $26,041 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $213,185 | TotalAmt |
| Management And General | $213,185 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,641,492 | TotalAmt |
| Program Services | $3,641,492 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,355 | TotalAmt |
| Program Services | $6,355 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,024,872 | TotalAmt |
| Program Services | $1,024,872 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,874 | TotalAmt |
| Program Services | $67,874 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $553,886 | TotalAmt |
| Program Services | $553,886 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,668 | TotalAmt |
| Program Services | $5,668 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $321,545 | TotalAmt |
| Program Services | $321,545 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $530,817 | TotalAmt |
| Program Services | $530,817 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,110,977 | TotalAmt |
| Program Services | $1,110,977 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| MEDICAL SUPPLIES | $486,013 | $486,013 |
| BAD DEBT EXPENSE | $325,142 | $325,142 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,552,895 | TotalAmt |
| Program Services | $15,074,234 | ProgramServicesAmt |
| Management And General | $478,661 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,889,971 | BOYAmt |
| EOY | $1,861,698 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,407,014 | BOYAmt |
| EOY | $2,386,273 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,665,892 | BOYAmt |
| EOY | $2,412,641 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,804 | BOYAmt |
| EOY | $87,856 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $198,719 | BOYAmt |
| EOY | $195,900 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $14,020,826 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $9,132,895 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,017,749 | BOYAmt |
| EOY | $4,887,931 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,652,893 | BOYAmt |
| EOY | $2,762,084 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $193,715 | BOYAmt |
| EOY | $119,581 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $548,241 | BOYAmt |
| EOY | $1,263,734 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,665,998 | BOYAmt |
| EOY | $15,977,698 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,108,562 | BOYAmt |
| EOY | $916,438 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,010,000 | BOYAmt |
| EOY | $9,555,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,865 | BOYAmt |
| EOY | $57,748 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,165,427 | BOYAmt |
| EOY | $10,529,186 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,376,112 | BOYAmt |
| EOY | $5,319,619 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,459 | BOYAmt |
| EOY | $128,893 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,500,571 | BOYAmt |
| EOY | $5,448,512 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,665,998 | BOYAmt |
| EOY | $15,977,698 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $996,996 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$53,489 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $4,434 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Hospital | Yes (X) | HospitalInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $678,094 | OtherCostOrOtherBasisAmt |
| Book Value | $678,094 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,646,230 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,101,658 | DepreciationAmt |
| Book Value | $3,544,572 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $980,084 | OtherCostOrOtherBasisAmt |
| Depreciation | $705,427 | DepreciationAmt |
| Book Value | $274,657 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $716,419 | OtherCostOrOtherBasisAmt |
| Depreciation | $325,811 | DepreciationAmt |
| Book Value | $390,608 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,887,931 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| BENEFICIAL INTEREST IN REMAINDER TRUST | $128,893 |
| DUE FROM AFFILIATES | $1,134,841 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,263,734 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| LEASE DEPOSIT | $16,000 |
| DUE TO AFFILIATES | $41,748 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $57,748 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $16,504,481 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$53,489 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $4,434 | OtherRevenueAmt |
| Revenue Not Reported | -$49,055 | RevenueNotReportedAmt |
| Revenue Subtotal | $16,553,536 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$3,645 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$3,645 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $16,549,891 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $15,556,540 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $3,645 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $3,645 | ExpensesNotReportedAmt |
| Expenses Subtotal | $15,552,895 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $15,552,895 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ORGANIZATION ADOPTED THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740-10, INCOME TAXES, RELATING TO ACCOUNTING FOR UNCERTAIN TAX POSITIONS ON APRIL 1, 2009, WHICH HAD NO FINANCIAL STATEMENT IMPACT TO THE ORGANIZATION. THE ORGANIZATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE 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 ORGANIZATION RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OPERATING EXPENSES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | BENEFICIAL INTEREST IN REMAINDER TRUST 4,434. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RENTAL EXPENSES RECLASSIFIED TO REVENUE -3,645. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES RECLASSIFIED TO REVENUE 3,645. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | Yes (1) | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GERBER KEVIN | ||||||||||||||
| PRESIDENT, CEO | $7,005 | $343,221 | $1,530 | $74,970 | $0 | $0 | $1,745 | $85,529 | $497 | $24,337 | $10,777 | $528,057 | $0 | $0 |
| TOBIN WILLIAM C | ||||||||||||||
| GENERAL COUNSEL, CRO | $13,930 | $244,032 | $4,131 | $72,369 | $1,589 | $27,837 | $3,802 | $66,610 | $1,350 | $23,647 | $24,802 | $434,495 | $1,589 | $27,837 |
| KENNEDY MARILYN C | ||||||||||||||
| VP/CHIEF OPERATING OFFICER | $20,883 | $244,464 | $6,020 | $70,479 | $0 | $0 | $5,506 | $64,463 | $1,959 | $22,928 | $34,368 | $402,334 | $0 | $0 |
| JAMISON DIANA | ||||||||||||||
| TREASURER, CFO | $13,996 | $222,226 | $2,666 | $42,334 | $0 | $0 | $3,423 | $54,347 | $1,293 | $20,530 | $21,378 | $339,437 | $0 | $0 |
| CAMPBELL DEE ANN | ||||||||||||||
| SR. VP ORG'L ADVANCEMENT | $5,851 | $191,148 | $1,693 | $55,307 | $0 | $0 | $1,537 | $50,230 | $798 | $26,085 | $9,879 | $322,770 | $0 | $0 |
| POWELL TRACY | ||||||||||||||
| VP OUTREACH PROGRAMS | $864 | $150,673 | $206 | $35,944 | $394 | $68,754 | $255 | $44,573 | $67 | $11,727 | $1,786 | $311,671 | $394 | $68,754 |
| MAHONEY DORENE | ||||||||||||||
| VP HUMAN RESOURCES | $1,178 | $111,018 | $420 | $39,580 | $0 | $0 | $152 | $14,307 | $12 | $1,146 | $1,762 | $166,051 | $0 | $0 |
| HIBBS LINDA | ||||||||||||||
| VICE PRESIDENT | $165,609 | $11,829 | $37,333 | $2,667 | $0 | $0 | $41,684 | $2,977 | $9,651 | $689 | $254,277 | $18,162 | $0 | $0 |
| CASEY JONATHAN | ||||||||||||||
| VP AFFORDABLE HOUSING | $103,832 | $63,639 | $0 | $0 | $0 | $0 | $9,864 | $6,046 | $1,359 | $833 | $115,055 | $70,518 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINES 4A-B | PART I, LINE 4A: DORENE MAHONEY RECEIVED A PAYMENT OF $60,000 AND THE AMOUNT WAS INCLUDED IN HER FORM W-2. PART I, LINE 4B: WE HAVE A 457F PLAN FOR THE FOLLOWING INDIVIDUALS. THE PARTICIPANTS OF THE PLAN SHALL BE THOSE EMPLOYEES WHO ARE ADMINISTRATORS AND OFFICERS OF LYTTON GARDENS, INC. AND ITS AFFILIATES. ADMINISTRATORS ARE THE EXECUTIVE DIRECTORS OF THE COMMUNITIES. FROM TIME TO TIME THE BOARD MAY DESIGNATE ADDITIONAL OFFICERS AND ADMINISTRATORS. KEVIN GERBER MARILYN KENNEDY DIANA JAMISON WILLIAM TOBIN DEE ANN CAMPBELL LORNA JONES TRACY POWELL LINDA HIBBS |
| PART I, LINE 6 | EPISCOPAL SENIOR COMMUNITIES (ESC) MAINTAINS AN INCENTIVE COMPENSATION PROGRAM FOR SENIOR EXECUTIVES WHICH IS BASED UPON THE FOLLOWING FACTORS, IN DECREASING ORDER OF IMPORTANCE: 1.) WHETHER ESC IS MEETING ITS QUALITY BENCHMARKS IN DELIVERING SERVICES TO ITS RESIDENTS. THIS FACTOR IS DETERMINED BY THE QUALITY FIRST COMMITTEE OF THE BOARD OF DIRECTORS AND, AMONG OTHER INTERIM MEASURES, IS EVALUATED BASED UPON RESIDENT AND EMPLOYEE SATISFACTION SURVEYS CONDUCTED EVERY TWO YEARS. REGARDLESS OF ANY OF THE REMAINING FACTORS, NO INCENTIVES ARE PAID IF THE QUALITY MEASURE IS NOT MET. 2.) WHETHER THE ELIGIBLE EXECUTIVE HAS MET THEIR INDIVIDUAL GOALS WHICH ARE SET PRIOR TO THE BEGINNING OF EACH FISCAL YEAR. INDIVIDUAL GOALS MAY BE BASED ON COMPANY-WIDE OR INDIVIDUAL OBJECTIVES AS DETERMINED BY THE BOARD, CEO OR COO. 3.) THE AMOUNT BY WHICH THE ACTUAL NET OPERATING INCOME EXCEEDS THE BUDGETED NET OPERATING INCOME. INCENTIVE PAYMENTS, IF ANY, ARE BASED ON A SLIDING SCALE FROM 8-20% OF THE PARTICIPANT'S BASE COMPENSATION DEPENDING UPON THE AMOUNT OF THE EXCESS. |
| SCHEDULE J, PART I | ALL OF THE EMPLOYEES LISTED ON FORM 990 PART VII SECTION A--OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES--ARE EMPLOYED AND COMPENSATED BY EPISCOPAL SENIOR COMMUNITIES (ESC). ESC REPORTS 100% OF THE INDIVIDUAL'S COMPENSATION ON W-2'S ISSUED BY ESC. HOWEVER, SOME OF THESE EMPLOYEES ARE ASSIGNED DUTIES FOR OTHER RELATED ORGANIZATIONS (SEE SCHEDULE R FOR ADDITIONAL INFORMATION REGARDING THE RELATED ORGANIZATIONS). AS A RESULT OF THESE ASSIGNMENTS, WAGE AND BENEFIT COSTS ARE ALLOCATED TO RELATED ORGANIZATIONS. THE WAGE AND BENEFIT COSTS ALLOCATED TO EACH ORGANIZATION ARE REPORTED FOR EACH INDIVIDUAL AS BEING COMPENSATED DIRECTLY FROM THAT ORGANIZATION AND THE BALANCE OF COMPENSATION IS REPORTED AS COMPENSATION FROM RELATED ORGANIZATIONS. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 680164610 | BondIssuerEIN |
| CUSIP | NONEAVAIL | CUSIPNum |
| Bond Issued | 2011-03-10 | BondIssuedDt |
| Issue Price | $11,885,000 | IssuePriceAmt |
| Purpose | REFUND PRIOR ISSUE (SERIES 1999 BONDS) | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | Yes (1) | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $1,188,500 | TotalProceedsAmt |
| Capitalized Interest | $27,600 | CapitalizedInterestAmt |
| Issuance Costs From Proceeds | $6,007 | IssuanceCostsFromProceedsAmt |
| Other Spent Proceeds | $11,816,393 | OtherSpentProceedsAmt |
| Substantial Completion | 2011 | SubstantialCompletionYr |
| Current Refunding | Yes (1) | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | 0 | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | Yes (1) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEXIA BANK | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 7.000000000000 | TermOfHedgePct |
| Superintegrated Hedge | 0 | SuperintegratedHedgeInd |
| Hedge Terminated | 0 | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION TOGETHER WITH ITS AFFILIATED ORGANIZATIONS (SEE SCHEDULE R) ENTERED INTO A MEMO OF UNDERSTANDING WITH EPISCOPAL SENIOR COMMUNITIES (ESC), APRIL 1, 2008 WHEREAS ESC ASSIGNED LYTTON GARDENS SENIOR COMMUNITIES TO PROVIDE CERTAIN ADMINISTRATIVE, ACCOUNTING, FUNDRAISING AND OTHER GENERAL MANAGEMENT SERVICES AND THE EMPLOYMENT OF PERSONNEL ON A SHARED BASIS. |
| FORM 990, PART VI, SECTION A, LINE 6 | JTM COMMUNITIES, A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION IS THE SOLE MEMBER OF LYTTON GARDENS, INC. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE 9 MEMBER BOARD OF LYTTON GARDENS, INC. (LGI) IS IDENTICAL TO THE BOARD OF JTM COMMUNITIES WHICH IS THE SOLE MEMBER OF LGI. |
| FORM 990, PART VI, SECTION A, LINE 7B | LYTTON GARDENS, INC. SHARES BOARD MEMBERS WITH ALL OTHER RELATED LYTTON ENTITIES. DECISIONS ARE SHARED AND REQUIRE MAJORITY VOTE ACROSS ALL BOARD MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE CFO, MANAGEMENT PERSONNEL, AND THE FINANCE COMMITTEE REVIEW THE 990 INFORMATION BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS ARE ASKED ON AN ANNUAL BASIS IF THERE ARE ANY ACTIVITIES AND/OR AFFILIATIONS THAT WOULD POSE A CONFLICT WITH THEIR ABILITY TO SERVE ON THE BOARD OR ITEMS THAT THEY WILL NEED TO RECUSE THEMSELVES FROM VOTING ON. |
| FORM 990, PART VI, SECTION B, LINE 15 | SENIOR MANAGEMENT EMPLOYEES LISTED IN PART VII ARE EMPLOYEES OF EPISCOPAL SENIOR COMMUNITIES (ESC), A RELATED ORGANIZATION. THEY ARE PAID AND ISSUED W-2S BY ESC; HOWEVER, THEIR COMPENSATION IS ALLOCATED TO VARIOUS RELATED ORGANIZATIONS INCLUDING LYTTON GARDENS, INC. BASED ON WHERE THEIR WORK IS PERFORMED. ESC USES AN INDEPENDENT CONSULTANT WHO ANALYZES AND REPORTS ON REASONABILITY OF COMPENSATION EVERY TWO YEARS. THE CONSULTANT IS INDEPENDENT OF MANAGEMENT AND REPORTS DIRECTLY TO THE CHAIR OF THE BOARD. THE CONSULTANT REVIEWS AND PROVIDES A REPORT ON ANY ISSUES WITH THE COMPENSATION THE CEO AND/OR THE CFO RECEIVE INCLUDING ANY ISSUES AROUND EXCESS COMPENSATION. ADDITIONALLY, ALL KEY EXECUTIVES COMPENSATION ARE REVIEWED BY THE CONSULTANT. THIS REVIEW INCLUDES TOTAL CASH COMPENSATION AND BENEFITS INCLUDING RETIREMENT PLANS. EVERY YEAR, THE VICE PRESIDENT OF HUMAN RESOURCES REVIEWS THE COMPENSATION FOR ALL MANAGEMENT AGAINST MARKET ANALYSIS GUIDELINES AND RECOMMENDS CHANGES. THIS REVIEW ALSO INCLUDES A TEST OF BENEFITS AGAINST SIMILAR COMPANIES. |
| FORM 990, PART VI, SECTION C, LINE 19 | POLICIES AND STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | OTHER FEES: PROGRAM SERVICE EXPENSES 3,641,492. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,641,492. |
| FORM 990, PART XI, LINE 9: | BENEFICIAL INTEREST IN REMAINDER TRUST 4,434. |
| FORM 990, PART XII, LINE 2C | AUDIT COMMITTEE AND OVERSIGHT OF THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS - THERE HAVE BEEN NO CHANGES TO THIS PROCESS FROM PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| JTM COMMUNITIES | |||||||||||
| 2185 N CALIFORNIA BLVD STE 575 | WALNUT CREEK | CA | 94596 | 941591805 | PARENT ORGANIZATION | CA | 501(C)(3) | 11-III-FI | N/A | 0 | |
| LYTTON GARDENS SENIOR COMMUNITIES | |||||||||||
| 437 WEBSTER STREET | PALO ALTO | CA | 94301 | 943382412 | MANAGEMENT AND FUNDRAISING SUPPORT | CA | 501(C)(3) | 11-II | 0 | JTM COMMUNITIES | |
| EPISCOPAL SENIOR COMMUNITIES | |||||||||||
| 2185 N CALIFORNIA BLVD STE 575 | WALNUT CREEK | CA | 94596 | 946130471 | PROVIDE AFFORDABLE HOUSING TO ELDERLY AND DISABLED PERSONS | CA | 501(C)(3) | 7 | 0 | JTM COMMUNITIES | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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