2013-04-02T16:48:12-05:00 2012-06-30 930623286 AKT LLP 312 S JUNIPER STREET SUITE 100 ESCONDIDO CA 92025 990 2011-07-01 330260314 JEWISH HOME FOR THE AGING OF ORANGE COUNTY JEWI 9493649685 27356 BELLOGENTE MISSION VIEJO CA 92691 BRADLEY BLOSE 9493649685 2013-03-26 1 ELSA A ROMERO P00485021 7607461560 2013-03-26 2011 2016-02-25 16:41:14Z HERITAGE POINTE BONNIE JEANNETTE 27356 BELLOGENTE MISSION VIEJO CA 92691 11126835 0 X WWW.HERITAGEPOINTE.ORG X 1986 CA TO PROVIDE CONGREGATE LIVING, ASSISTED LIVING, MEMORY CARE AND OTHER SENIOR SERVICES. 18 18 184 81 0 0 433183 441326 8365067 8619052 35577 173571 4685 22598 8838512 9256547 0 300000 0 0 4424022 4612441 0 0 353420 4265863 4262082 8689885 9174523 148627 82024 13793264 14160393 968328 1298837 12824936 12861556 TO PROVIDE CONGREGATE LIVING, ASSISTED LIVING, MEMORY CARE AND OTHER SENIOR SERVICES. 0 0 8036163 8619052 TO PROVIDE CONGREGATE LIVING, ASSISTED LIVING, MEMORY CARE AND OTHER SENIOR SERVICES. THE ORGANIZATION HAS A POLICY OF PROVIDING CHARITABLE CARE TO CERTAIN RESIDENTS IN SPECIAL CIRCUMSTANCES. THESE SERVICES, WHICH ARE EXCLUDED FROM REVENUES, AMOUNTED TO $1,112,000 FOR THE YEAR ENDED JUNE 30, 2012, WHEN MEASURED AT THE ORGANIZATION'S ESTABLISHED RATES. 8036163 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 45 0 1 184 1 0 0 0 0 0 0 0 0 0 0 X 18 18 0 1 0 0 0 0 0 1 1 0 1 0 0 1 1 1 1 1 1 1 0 CA X BRADLEY BLOSE 7606320081 211 SAXONY ROAD ENCINITAS CA 92024 BONNIE JEANNETTE 1.00 X X 0 0 0 DAVID SUSSON 1.00 X X 0 0 0 IRA VICTER 1.00 X X 0 0 0 FRED FORSTER 1.00 X X 0 0 0 GARY KRAMER 1.00 X 0 0 0 WILLIAM KLEIN 1.00 X 0 0 0 RICHARD POLONSKY 1.00 X 0 0 0 SANDY BURSTEN 1.00 X 0 0 0 ROBERTA FEUERSTEIN 1.00 X 0 0 0 HARRIET LEHMAN 1.00 X 0 0 0 TONI MCDONALD 1.00 X 0 0 0 ROD STERN 1.00 X 0 0 0 NIRA ROSTON 1.00 X 0 0 0 DAVID SIMON 1.00 X 0 0 0 CINDY MIRSKY 1.00 X 0 0 0 CHELA TALEISNIK 1.00 X 0 0 0 DAVID ZARNOW 1.00 X 0 0 0 JODI GREENBAUM 1.00 X 0 0 0 ELLEN WEISS 40.00 X 120923 0 2830 120923 0 2830 1 0 0 0 GENERATIONS MANAGEMENT GROUP LLC 211 SAXONY ROAD ENCINITAS CA 92024 MANAGEMENT SERVICES 462998 1 105202 336124 441326 ASSISTED LIVING 623000 5719772 5719772 INDEPENDENT LIVING 623990 2747050 2747050 FOOD, LAUNDRY, & OTHER 812900 147729 147729 BEAUTY SHOP 812900 4501 4501 8619052 103056 103056 1714449 1643934 70515 70515 70515 217300 105202 200982 16318 16318 31652 25372 6280 6280 9256547 8619052 0 196169 300000 300000 3882901 3497351 203299 182251 427364 411189 10360 5815 302176 270425 9809 21942 349660 349660 6658 6658 31188 31188 21451 21451 137111 137111 127314 127314 106533 53267 53266 369744 369744 2696 2696 1188539 1174990 9033 4516 428093 425956 748 1389 FOOD 677786 677786 0 0 PROGRAM REPAIRS/SUPPLIE 413494 413494 0 0 FUNDRAISING EXPENSES 137507 0 0 137507 RESIDENT ACTIVITIES EXP 127676 127676 0 0 136632 136632 9174523 8036163 784940 353420 1038000 1359371 80750 37250 70856 89241 222662 210130 21403211 13475795 8454418 7927416 3707002 4482122 219576 54863 13793264 14160393 837578 1195437 130750 103400 968328 1298837 X 12770871 12675714 54065 185842 12824936 12861556 13793264 14160393 X 82024 -45404 X X 0 1 1 X 0 X 6919270 576246 741213 433183 441326 9111238 6919270 576246 741213 433183 441326 9111238 1043855 8067383 92957 47829 63859 58854 103056 366555 58424 18707 264 16318 93713 69293 69293 9640799 39925811 0.83680 0.86050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 54065 132766 -989 185842 45313 8752 54065 43178 2135 45313 1.00000 0 0 2551078 2551078 17138674 12369432 4769242 1713459 1106363 607096 7927416 MUTUAL FUNDS 4482122 F 4482122 REFUNDABLE DEPOSITS 59110 CAPITAL LEASE PAYABLE 44290 103400 9256547 9174523 82024 -45404 -45404 36620 9416046 -45404 226354 180950 9235096 21451 21451 9256547 9379426 226354 226354 9153072 21451 21451 9174523 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ORGANIZATION FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ACCOUNTING STANDARDS CODIFICATION. THE ORGANIZATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE REPORTED NET W/RELATED REVENUE 200,982. GIFT SHOP EXPENSE REPORTED NET W/RELATED REVENUE 25,372. PART XIII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE REPORTED NET W/RELATED REVENUE 200,982. GIFT SHOP EXPENSE REPORTED NET W/RELATED REVENUE 25,372. GALA 201126 86442 114684 11000 53748 7520 31109 LUNCHEON 121376 18760 102616 6500 22681 68424 322502 105202 217300 17500 76429 7520 99533 200982 16318 0 JEWISH HOME CARE SERVICES INC 211 SAXONY ROAD ENCINITAS CA 92024 330352393 501(C)(3) 300000 GENERAL 1 FORM 990, PART VI, SECTION A, LINE 3 HERITAGE POINTE HAS CONTRACTED WITH A MANAGEMENT COMPANY TO MANAGE THE DAY-TO-DAY OPERATIONAL ACTIVITIES. THE MANAGEMENT COMPANY REPORTS DIRECTLY TO THE EXECUTIVE COMMITTEE AND IS REQUIRED TO PROVIDE VERBAL AND WRITTEN REPORTS TO THE FINANCE AND BOARD/EXECUTIVE COMMITTEES MONTHLY. THE MANAGEMENT COMPANY IS EXPERIENCED IN MANAGING SENIOR LIVING COMMUNITIES. FORM 990, PART VI, SECTION B, LINE 10B HERITAGE POINTE HAS 5 ACTIVE CHAPTERS WITH THE SOLE PURPOSE TO PROVIDE LOCAL FUNDRAISING EVENTS TO BENEFIT HERITAGE POINTE. WHILE NO FORMAL POLICIES AND PROCEDURES EXIST AT THIS TIME, EACH CHAPTER HAS FORMAL COMMITTEES WHICH REPORT, NO LESS FREQUENT THAN QUARTERLY, TO THE HERITAGE POINTE FUNDRAISING DEPARTMENT. ALL CHAPTER ACTIVITIES ARE DISCUSSED TO ENSURE CONSISTENCY WITH HERITAGE POINTE'S MISSION. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION'S FORM 990 IS REVIEWED IN DETAIL BY THE VICE PRESIDENT OF FINANCE, A CPA, AND FORWARDED TO THE FINANCE COMMITTEE FOR REVIEW PRIOR TO IRS FILING. FORM 990, PART VI, SECTION B, LINE 12C THE RECORDING SECRETARY WILL ALERT THE BOARD CHAIR TO INQUIRE IF A CONFLICT APPEARS TO EXIST. FORM 990, PART VI, SECTION B, LINE 15 ALL COMPENSATION (INCLUDING WAGES AND BENEFITS) OF KEY EMPLOYEES IS DETERMINED BY THE BOARD SELECTION COMMITTEE. THE COMMITTEE IS MADE UP OF ALL THE BOARD OFFICERS AND IS TASKED WITH COLLECTING SALARY AND BENEFIT COMPARISONS FROM LIKE ORGANIZATIONS, ENGAGING OUTSIDE COUNSEL TO INITIATE/REVIEW ANY EMPLOYMENT AGREEMENTS, IF REQUIRED; AND MAKING RECOMMENDATION TO THE FULL BOARD FOR CONSIDERATION. FORM 990, PART VI, SECTION C, LINE 18 FORMS 990 AND 1023 ARE PUBLICLY AVAILABLE (FOR INSPECTION OR COPYING) AT THE ORGANIZATION'S MAIN OFFICE DURING NORMAL BUSINESS HOURS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S ARTICLES OF INCORPORATION AND CONFLICT OF INTEREST POLICY ARE AVAILABLE (FOR INSPECTION OR COPYING) AT THE ORGANIZATION'S MAIN OFFICE DURING NORMAL BUSINESS HOURS. WHEN RESPONDING TO A PUBLIC INSPECTION REQUEST FOR ANY ORGANIZATIONAL DOCUMENT OR FORM 990 BY ANYONE, THE ORGANIZATION SHALL FULFILL SUCH REQUEST IN A TIMELY FASHION WITHOUT INQUIRING AS TO THE REASON FOR THE PUBLIC INSPECTION REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -45,404. PART XII, LINE 2C THERE HAVE NOT BEEN ANY CHANGES FROM THE PREVIOUS YEAR.