2014-08-14T10:54:38-05:00 2014-03-31 910189318 MOSS ADAMS LLP 101 SECOND STREET 9TH FLOOR SAN FRANCISCO CA 94105 990 2013-04-01 942670036 LYTTON GARDENS INC LYTT 6503283300 437 WEBSTER STREET PALO ALTO CA 94301 KEVIN GERBER CEO/PRESIDENT 6503283300 2014-08-11 1 RENIE BURBANK P00159653 4159561500 2013 2015-11-30 17:44:51Z KEVIN GERBER 437 WEBSTER STREET PALO ALTO CA 94301 16553536 0 X WWW.LYTTONGARDENS.ORG X 1980 CA OWN AND OPERATE A 145-BED SKILLED NURSING AND SUB-ACUTE FACILITY IN PALO ALTO, CALIFORNIA. 8 8 197 224 0 0 962 0 16766590 16293604 91955 144873 118142 111414 16977649 16549891 0 0 0 0 7012129 7239028 0 0 0 8364772 8313867 15376901 15552895 1600748 996996 15665998 15977698 11165427 10529186 4500571 5448512 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. 0 0 8587058 9303322 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. 3775952 4068839 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. 2711224 2921443 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. 15074234 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 43 0 197 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X JON CASEY 9259567400 2185 N CALIFORNIA BLVD STE 575 WALNUT CREEK CA 94596 RAMAR SUANNE CHAIRMAN 1.00 7.00 X X 0 0 0 RICE BAXTER SECRETARY 1.00 11.00 X X 0 0 0 CASE GORDON DIRECTOR 1.00 8.00 X 0 0 0 LANE STEVEN DIRECTOR 1.00 5.00 X 0 0 0 LIPPERT LEE DIRECTOR 1.00 5.00 X 0 0 0 SAUSE HELEN DIRECTOR 1.00 8.00 X 0 0 0 EMSLIE STEPHEN DIRECTOR 1.00 4.00 X 0 0 0 LITTLE-WATERMAN SALLY DIRECTOR 1.00 5.00 X 0 0 0 GERBER KEVIN PRESIDENT, CEO 0.80 39.20 X 8535 418191 112108 TOBIN WILLIAM C GENERAL COUNSEL, CRO 2.20 37.80 X 19650 344238 95409 KENNEDY MARILYN C VP/CHIEF OPERATING OFFICER 3.20 36.80 X 26903 314943 94856 JAMISON DIANA TREASURER, CFO 2.40 37.60 X 16662 264560 79593 CAMPBELL DEE ANN SR. VP ORG'L ADVANCEMENT 1.20 38.80 X 7544 246455 78650 POWELL TRACY VP OUTREACH PROGRAMS 0.20 39.80 X 1464 255371 56622 MAHONEY DORENE VP HUMAN RESOURCES 0.40 39.60 X 1598 150598 15617 HIBBS LINDA VICE PRESIDENT 37.30 2.70 X 202942 14496 55001 JONES LORNA VP HUMAN RESOURCES 0.40 39.60 X 510 48105 29014 CASEY JONATHAN VP AFFORDABLE HOUSING 24.80 15.20 X 103832 63639 18102 389640 2120596 634972 2 0 1 0 KAISER FOUNDATION HEALTH FILE 5915 LOS ANGELES CA 900745915 FOOD SERVICE 1800988 MORRISON MANAGEMENT SPECIALISTS PO BOX 102289 ATLANTA GA 303682289 FOOD SERVICE 1582755 ONR INC 1101 S CAPITAL OF TEXAS HWY BLDG G AUSTIN TX 78746 REHABILITATION SERVICES 1402481 MCKESSON HEALTHCARE PO BOX 630693 CINCINNATI OH 452630693 MEDICAL 431512 PHARMERICA-CO PO BOX 409625 ATLANTA GA 303849251 MEDICAL 351762 14 PATIENT SERVICE REV. 623000 16293604 16293604 16293604 144873 144873 113331 3645 109686 109686 109686 MISCELLANEOUS REVENUE 900099 1728 1728 1728 16549891 16293604 0 256287 X 502113 394865 107248 6265308 6142999 122309 14881 14387 494 456726 447342 9384 26041 26041 213185 213185 3641492 3641492 6355 6355 1024872 1024872 67874 67874 553886 553886 5668 5668 321545 321545 530817 530817 1110977 1110977 MEDICAL SUPPLIES 486013 486013 BAD DEBT EXPENSE 325142 325142 15552895 15074234 478661 0 2889971 1861698 1407014 2386273 1665892 2412641 91804 87856 198719 195900 14020826 9132895 5017749 4887931 3652893 2762084 193715 119581 548241 1263734 15665998 15977698 1108562 916438 10010000 9555000 46865 57748 11165427 10529186 X 4376112 5319619 124459 128893 4500571 5448512 15665998 15977698 X 996996 -53489 4434 X X 0 1 X 1 0 X 678094 678094 11646230 8101658 3544572 980084 705427 274657 716419 325811 390608 4887931 BENEFICIAL INTEREST IN REMAINDER TRUST 128893 DUE FROM AFFILIATES 1134841 1263734 LEASE DEPOSIT 16000 DUE TO AFFILIATES 41748 57748 X 16504481 -53489 4434 -49055 16553536 -3645 -3645 16549891 15556540 3645 3645 15552895 0 15552895 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. 1 1 0 0 0 0 1 0 0 GERBER KEVIN PRESIDENT, CEO 7005 343221 1530 74970 0 0 1745 85529 497 24337 10777 528057 0 0 TOBIN WILLIAM C GENERAL COUNSEL, CRO 13930 244032 4131 72369 1589 27837 3802 66610 1350 23647 24802 434495 1589 27837 KENNEDY MARILYN C VP/CHIEF OPERATING OFFICER 20883 244464 6020 70479 0 0 5506 64463 1959 22928 34368 402334 0 0 JAMISON DIANA TREASURER, CFO 13996 222226 2666 42334 0 0 3423 54347 1293 20530 21378 339437 0 0 CAMPBELL DEE ANN SR. VP ORG'L ADVANCEMENT 5851 191148 1693 55307 0 0 1537 50230 798 26085 9879 322770 0 0 POWELL TRACY VP OUTREACH PROGRAMS 864 150673 206 35944 394 68754 255 44573 67 11727 1786 311671 394 68754 MAHONEY DORENE VP HUMAN RESOURCES 1178 111018 420 39580 0 0 152 14307 12 1146 1762 166051 0 0 HIBBS LINDA VICE PRESIDENT 165609 11829 37333 2667 0 0 41684 2977 9651 689 254277 18162 0 0 CASEY JONATHAN VP AFFORDABLE HOUSING 103832 63639 0 0 0 0 9864 6046 1359 833 115055 70518 0 0 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. A ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS 680164610 NONEAVAIL 2011-03-10 11885000 REFUND PRIOR ISSUE (SERIES 1999 BONDS) 0 1 0 A 1188500 27600 6007 11816393 2011 1 0 1 0 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 0 1 1 DEXIA BANK 7.000000000000 0 0 0 0 0 A 0 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. 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 JTM COMMUNITIES 0 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 JTM COMMUNITIES 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0