2013-10-25T10:28:55-05:00 2012-12-31 PricewaterhouseCoopers LLP 1301 K STREET NW SUITE 800W WASHINGTON DC 200053333 990 2012-01-01 941437728 NORTHERN CALIFORNIA PRESBYTERIAN HOMES AND SERVICES INC % DON R MENINGA NORT 4152027800 1525 POST STREET Suite SAN FRANCISCO CA 94109 DON MENINGA 4152027800 2013-10-24 true 2024141000 2012 2016-02-25 16:41:14Z BARBARA HOOD 1525 POST STREET SAN FRANCISCO CA 94109 67103043 false X www.ncphs.org X 1958 CA NCPHS PROVIDES ORGANIZATIONAL STRUCTURE AND LEADERSHIP TO MEET THE NEEDS AND IMPROVE THE QUALITY OF LIFE OF OLDER PERSONS BY OFFERING HOUSING AND PROGRAMS OF PHYSICAL, SOCIAL AND HEALTH CARE. 18 18 809 177 0 5955924 6349272 47801392 49614837 1328939 2577783 -491703 177944 54594552 58719836 0 0 0 0 25533821 27503700 0 0 544853 30052394 28866722 55586215 56370422 -991663 2349414 158433053 166161117 178850005 180578705 -20416952 -14417588 X NORTHERN CALIFORNIA PRESBYTERIAN HOMES AND SERVICES, INC. WILL, WITHIN ITS HUMAN RESOURCES AND FINANCIAL CAPABILITIES, PROVIDE ORGANIZATIONAL STRUCTURE AND LEADERSHIP TO MEET THE NEEDS AND IMPROVE THE QUALITY OF LIFE OF OLDER PERSONS FROM ALL ECONOMIC LEVELS AND VARIED CULTURAL BACKGROUNDS THROUGH DIVERSIFIED OPERATIONS WHICH OFFER HOUSING AND PROGRAMS OF PHYSICAL, SOCIAL, HEALTH AND SPIRITUAL CARE. false false 43331821 0 46879870 CONTINUING CARE RETIREMENT COMMUNITIES: NCPHS PROVIDES APARTMENTS, MEALS, LAUNDRY, HOUSEKEEPING, SOCIAL AND CULTURAL ACTIVITIES, AND MEDICAL CARE FOR AROUND 924 RESIDENTS. NEARLY ALL OCCUPANTS HAVE EXECUTED LIFE CARE RESIDENCE AND CARE AGREEMENTS THAT GIVE THEM ACCESS TO ASSISTED LIVING, DEMENTIA CARE, AND SKILLED NURSING IF NEEDED AS THEY AGE AND BECOME FRAILER. A MAJOR PROBLEM FOR THE ELDERLY IS ISOLATION AND DEPRESSION CAUSED BY ECONOMIC, SOCIAL, AND PHYSICAL BARRIERS TO PARTICIPATION IN ACTIVITIES AND CIVIC LIFE. CONTINUING CARE COMMUNITIES REMOVE THESE BARRIERS AND FACILITATE THE ACTIVE ENGAGEMENT OF RESIDENTS. THEY ALSO SMOOTH OUT DIFFICULT AND DISRUPTIVE TRANSITIONS OCCASIONED WHEN PEOPLE NEED HIGHER LEVELS OF PROFESSIONAL ASSISTANCE. IN THE EVENT THAT A RESIDENT RUNS SHORT OF RESOURCES TO COVER THE COST OF CARE, NCPHS WILL WORK WITH THEM AND THEIR FAMILIES AND THROUGH ITS FOUNDATION, WILL SUBSIDIZE EXPENSES SO THAT RESIDENTS ARE NOT FORCED TO MOVE. 6711718 0 2734967 LOW INCOME HOUSING: NCPHS PROVIDES HOUSING FOR 600 LOW AND MODERATE INCOME RESIDENTS IN TWO PROPERTIES IN SAN FRANCISCO AND ONE PROPERTY IN SAN JOSE. FEDERAL SUPPORT WAS PROVIDED IN THE FINANCING OF THE PROPERTIES THROUGH HUDS SECTION 236 PROGRAM (2 PROPERTIES) AND THE SECTION 202 PROGRAM (1 PROPERTY) RENT SUBSIDIES FOR A PORTION OF THE RESIDENTS ARE AVAILABLE THROUGH THE SECTION 8 RENT SUBSIDY PROGRAM THAT ENABLES RESIDENTS TO PAY NO MORE THAN 30% OF INCOME FOR RENT AND UTILITIES. THE MEDIAN HOUSEHOLD INCOME OF THE RESIDENTS OF NCPHS'S THREE AFFORDABLE HOUSING COMMUNITIES RANGED FROM $12,532 - $14,145. THE SECTION 8 RENT SUBSIDY COVERS ONLY 81% OF RESIDENTS OF THESE PROPERTIES. EVEN SO, NCPHS SETS RENTS FOR ALL APARTMENTS AT THE SAME AFFORDABLE RATES TO PROMOTE ACCESS TO AFFORDABLE HOUSING. 50043539 true true false false false false false false false false true false false false true false false true false false false false false false false false false false false true true true false false false false false false false false false false false false false false true true true false false true 151 0 true 809 true false false false false false false false false false false X 18 18 false false false false false false false true true false false true true true true true true true true false CA X X DON R MENINGA 4152027800 1525 POST STREET SAN FRANCISCO CA 94109 X MARY OLSEN BAICH 1.0 0.3 X CAROL BAYLEY 1.0 0.3 X 0 0 0 M KINGSLEY BROWN 1.0 1.8 X 0 0 0 JACK BURGIS 1.0 1.0 X 0 0 0 STEVE HERMAN 1.0 1.3 X 0 0 0 GORDON HOWIE 1.0 1.0 X 0 0 0 DAVID JAMISON 1.0 1.5 X 0 0 0 ROBERTA MUNDIE 1.0 1.0 X 0 0 0 DOROTHY PETT 1.0 1.5 X 0 0 0 MIKE POPOVICH 1.0 1.0 X 0 0 0 A THOMAS SPENCER 1.0 1.0 X 0 0 0 THE REVEREND GRACE SUZUKI 1.0 1.3 X 0 0 0 STEVE P WALLACE 1.0 1.0 X 0 0 0 OLIVER WESSON 1.0 1.0 X 0 0 0 CLAY WIENS 1.0 0.3 X 0 0 0 DENNIS CONAGHAN 1.0 0.0 X 0 0 0 PHILLIP PLACIER 1.0 0.0 X 0 0 0 FRED RODRIGUEZ 1.0 0.0 X 0 0 0 BILL SHEPARD 1.0 0.0 X 0 0 0 JASON WALTHALL 1.0 0.0 X 0 0 0 BARBARA HOOD 40.0 1.8 X 384354 0 71072 DON MENINGA 40.0 1.8 X 222878 0 69474 MARTHA ATWOOD 40.0 0.0 X 173673 0 39066 DAVID BERG 40.0 1.8 X 238252 0 39181 JANE LYNN DIEPHUIS 40.0 0.0 X 150696 0 62980 JUDITH LOURA 40.0 0.5 X 163530 0 45561 MICHAEL DOUGHERTY 40.0 0.0 X 148544 0 57345 GLORIA YUMIKO WESTLAND 40.0 0.0 X 137435 0 40718 DAVID LATINA 40.0 0.0 X 177780 0 11702 1797142 0 437099 32 false true false GONSALVES AND STRONCK CONSTRUCTION 1000 WASHINGTON STREET SAN CARLOS CA 94070 CONSTRUCTION 4180908 CJ REED CONSTRUCTION 1658 SEQUOIA DRIVE PETALUMA CA 94954 CONSTRUCTION 1332208 GUARDSMARK FILE 6498 LOS ANGELES CA 90074 SECURITY SERVICES 859083 SODEXHO SERVICES 500 ROSS STREET 154-0455 ATTN 36 PITTSBURGH PA 15262 FOOD SERVICES MGMNT 704645 SELECT THERAPIES INC 27071 ALISO CREEK ROAD 100 ALISO VIEJO CA 92656 PHYSICAL THERAPY 716056 45 1464172 4876300 8800 6349272 MONTHLY CARE FEES 623000 29629578 29629578 AMORTIZATION OF ENTRANCE FEES 623000 10205423 10205423 FEES FOR SERVICE TO RESIDENTS 900099 7044869 7044869 RENTAL INCOME 721000 2734967 2734967 49614837 1138536 1138536 0 0 0 0 0 9822454 8383207 1439247 1439247 1439247 0 0 0 NET GAIN ON INTEREST RATE SWAP 525990 155464 155464 OTHER REVENUE 900099 22480 22480 177944 58719836 49614837 2755727 0 0 0 0 1133710 1133710 0 18909041 16842262 1732523 334256 2411606 2122122 257914 31570 3631915 3417913 172304 41698 1417428 1270255 130532 16641 935947 935947 255153 255153 360141 360141 0 0 151921 151921 3831598 3642873 188725 198846 198573 273 1914209 1844634 69575 294079 43275 250804 0 4141824 4132490 9334 98998 76380 22618 0 12447 12447 1653710 1653710 0 6636603 6636603 658066 658066 REPAIRS AND MAINTENANCE 3781303 3707519 73784 FOOD 2189188 2189188 DEVELOPMENT 120688 120688 TAXES & LICENSES 113764 113764 1518237 1329795 188442 56370422 50043539 5782030 544853 256239 387836 798043 926863 0 0 7162496 6860010 0 0 0 0 0 0 0 0 1890353 1892724 196685605 94165504 99880268 102520101 46856091 51914648 0 0 0 0 0 0 1589563 1658935 158433053 166161117 11237427 9968093 0 0 72732438 74503195 55745000 54040000 0 0 0 0 5467732 4826380 2000000 2000000 31667408 35241037 178850005 180578705 X -20416952 -14417588 0 0 0 0 -20416952 -14417588 158433053 166161117 X 2349414 3358508 291442 X false true X true true true X 11904856 7164792 7551553 5955924 6349272 38926397 0 0 11904856 7164792 7551553 5955924 6349272 38926397 13026173 25900224 1395961 1205987 1019604 1127152 1138536 5887240 0 0 1150538 -506981 -491703 177944 329798 45143435 230278788 0.57373 0.54063 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2522347 2522347 174834484 79848298 94986186 5967753 5384603 583150 13361020 8932602 4428418 102520101 0 REFUNDABLE DEPOSITS 699871 PENSION LIABILITY 18734354 OTHER LONG TERM LIABILITIES 15806812 35241037 X X X X X false false false false false false false false false BARBARA HOOD 369495 0 10866 0 3993 0 51887 0 19185 0 455426 0 0 0 DON MENINGA 197994 0 6260 0 18624 0 54747 0 14727 0 292352 0 0 0 MARTHA ATWOOD 165390 0 4875 0 3408 0 22492 0 16574 0 212739 0 0 0 DAVID BERG 228882 0 6750 0 2620 0 36164 0 3017 0 277433 0 0 0 JANE LYNN DIEPHUIS 142601 0 4173 0 3922 0 46704 0 16276 0 213676 0 0 0 JUDITH LOURA 140214 0 4738 0 18578 0 31570 0 13991 0 209091 0 0 0 MICHAEL DOUGHERTY 125776 0 4380 0 18388 0 43511 0 13834 0 205889 0 0 0 GLORIA YUMIKO WESTLAND 123121 0 3955 0 10359 0 27171 0 13547 0 178153 0 0 0 DAVID LATINA 170029 0 0 0 7751 0 0 0 11702 0 189482 0 0 0 A CALIFORNIA HEALTH FACILITIES FINANCING AUTHORITY 521643828 13033FUK4 2004-09-15 43000000 TO ACQUIRE AND IMPROVE FACILITIES false false false A 6900000 0 45632132 0 0 0 537973 216813 0 44877347 0 0 2008 false false true true A false true true true false 0.01600 0.00000 0.01600 true false false false A false false false true true false 0 true FSA CAPITAL MGMT 3. true true false A false PART II, LINE 3: 0 THE DIFFERENCE BETWEEN PART I, LINE A, COLUMN (E) AND PART II, LINE 3 IS DUE TO INTEREST EARNINGS ON BOND PROCEEDS. PART III, LINE 7: 0 AS PROVIDED IN TREAS. REG. 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECUIRITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS REPORTED IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTTED UNDER SECTION 145 OF THE CODE. PART III, LINE 9: 0 THE ORGANIZATION IMPLEMENTED WRITTEN PROCEDURES TO ENSURE COMPLIANCE WITH TREAS. REG. 1.141-12 AND 1.145-2 SHORTLY AFTER THE COMPLETION OF THE REPORTING PERIOD APPLICABLE TO THIS FORM. PART IV, LINE 2: 0 REBATE COMPUTATION WAS PERFORMED ON SEPTEMBER 15, 2009. PART IV, LINE 7: 0 THE ORGANZIATION IMPLEMENTED WRITTEN PROCEDURES TO MONITOR THE REQUIREMENTS OF SECTION 148 SHORTLY AFTER THE COMPLETION OF THE REPORTING PERIOD APPLICABLE TO THIS FORM. PART V: 0 THE ORGANIZATION IMPLEMENTED WRITTEN PROCEDURES TO UNDERTAKE CORRECTIVE ACTION SHORTLY AFTER THE COMPLETION OF THE REPORTING PERIOD APPLICABLE TO THIS FORM. PART VI, LINE 11B: THE FORM 990 IS PREPARED BY PRICEWATERHOUSECOOPERS LLP ("PWC"), BASED ON THE INFORMATION PROVIDED BY THE ORGANIZATION'S STAFF. PRIOR TO FILING, THE FORM 990 IS DISTRIBUTED TO ALL MEMBERS OF THE BOARD OF DIRECTORS AND REVIEWED BY THE AUDIT & COMPLIANCE COMMITTEE OF THE BOARD OF DIRECTORS. ONCE THE FORM 990 IS APPROVED BY THE COMMITTEE, PWC SIGNS AS PREPARER AND THE CHIEF FINANCIAL OFFICER SIGNS ON BEHALF OF THE ORGANIZATION. PART VI, LINE 12C: NCPHS, INC. ANNUALLY REVIEWS ANY CONFLICTS DISCLOSED BY ITS BOARD MEMBERS. ANY QUESTIONS THAT ARISE REGARDING POTENTIAL CONFLICTS ARE ADDRESSED IMMEDIATELY. BOARD MEMBERS WHO HAVE A CONFLICT OF INTEREST DO NOT VOTE ON ANY MATTER RELATED TO THE ISSUE FOR WHICH THEY HAVE THE CONFLICT. PART VI, LINE 15A & 15B: SALARY RANGES ARE ESTABLISHED FOR EACH MANAGEMENT POSITION. THE SALARY RANGES ARE INTENDED TO BE COMPETITIVE WITH SIMILAR ORGANIZATIONS AND ADEQUATE TO ATTRACT HIGHLY QUALIFIED MANAGEMENT STAFF. THE SALARY RANGES ARE REVIEWED AT LEAST EVERY THREE YEARS BY THE EXECUTIVE COMMITTEE, WHICH THEN RECOMMENDS ANY ADJUSTMENTS TO THE BOARD. THE PRESIDENT/CEO GENERALLY PERFORMS SALARY REVIEWS OF MANAGEMENT STAFF SIMULTANEOUSLY WITH THEIR ANNUAL PERFORMANCE REVIEWS. THE PRESIDENT/CEO'S PERFORMANCE AND SALARY REVIEWS ARE PERFORMED ANNUALLY BY THE EXECUTIVE COMMITTEE, WHICH THEN REPORTS ITS RESULTS TO THE BOARD. THE PRESIDENT/CEO IS RESPONSIBLE FOR RECOMMENDING SALARY ADJUSTMENTS FOR OTHER MANAGEMENT STAFF TO THE EXECUTIVE COMMITTEE FOR APPROVAL BASED ON THE ORGANIZATION'S COMPENSATION PROGRAM. THE EXECUTIVE COMMITTEE REPORTS ITS RECOMMENDATION FOR THE PRESIDENT/CEO'S SALARY ADJUSTMENTS ALONG WITH ANY APPROVED ADJUSTMENTS FOR OTHER MANAGEMENT STAFF TO THE BOARD. PART VI, LINE 19: GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE PUBLIC. FINANCIAL STATEMENTS ARE AVAILABLE THROUGH THE NCPHS WEBSITE. PART XI, LINE 9: CHANGE IN PENSION LIABILITY: $304,219; OTHER CHANGES IN NET ASSETS: ($12,777) TOTAL: $291,442 ROSS VALLEY HOMES INC 501 VIA CASITAS GREENBRAE CA 94904 941635654 ELDERLY CARE CA 501(C)(3) 9 NCPHS true SENIOR SERVICES FOR NORTHERN CALIFORNIA 1525 POST STREET SAN FRANCISCO CA 94109 946615829 SUPPORT NCPHS CA 501(C)(3) 11; TYPE I NCPHS true NCPHS COMMUNITY SERVICES 1525 POST STREET SAN FRANCISCO CA 94109 452355370 COMMUNITY SVC CA 501(C)(3) 11; TYPE I NCPHS true SAN FRANCISCO SENIOR CENTER 890 BEACH STREET SAN FRANCISCO CA 94109 941212136 COMMUNITY SVC CA 501(C)(3) 7 NCPHS CS true NCP SENIOR VENTURES LLC 1525 POST STREET SAN FRANCISCO CA 94109 261847720 PROPERTY MGMT CA NA C CORP -528723 482870 1.00000 true false true true false false false false false false false false false false false false false true false false NCP SENIOR VENTURES LLC B 624996 GAAP SENIOR SERVICES FOR NORTHERN CALIFORNIA C 1273386 GAAP SENIOR SERVICES FOR NORTHERN CALIFORNIA Q 190786 GAAP