WEST BAY RESIDENTIAL SERVICES INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: WEST BAY RESIDENTIAL SERVICES INC (EIN 05-0395035)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2013-05-14
IRS object ID: 201321349349305007
Schema version: 2011v1.2
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-05-14T13:14:52-07:00	Timestamp
Tax Period End Date	2012-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AARONSON LAVOIE STREITFELD DIAZ & CO PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1604 BROAD ST	AddressLine1
City	CRANSTON	City
State	RI	State
ZIP Code	029054130	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	050395035	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	WEST BAY RESIDENTIAL SERVICES INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	WEST	NameControl
Phone	4017389300	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	158 KNIGHT STREET	AddressLine1
City	WARWICK	City
State	RI	State
ZIP Code	02886	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JOHN DIMARCO	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	4017389300	Phone
Date Signed	2013-05-13	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DENISE M LAVOIE CPA	Name
Phone	4012230205	Phone

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	JOHN DIMARCO	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	158 KNIGHT ST	AddressLine1
City	WARWICK	City
State	RI	State
ZIP Code	02886	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	11824300	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.westbayri.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1981	YearFormation
State Legal Domicile	RI	StateLegalDomicile
Activity Or Mission Description	To provide residential and community services to developmentally disabled individuals.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	10	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	10	NbrIndependentVotingMembers
Total Nbr Employees	371	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	11914546	ContributionsGrantsPriorYear
Contributions Grants Current Year	10497440	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1270498	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1319667	ProgramServiceRevenueCY
Investment Income Prior Year	8241	InvestmentIncomePriorYear
Investment Income Current Year	5989	InvestmentIncomeCurrentYear
Other Revenue Current Year	1204	OtherRevenueCurrentYear
Total Revenue Prior Year	13193285	TotalRevenuePriorYear
Total Revenue Current Year	11824300	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	10905608	SalariesEtcPriorYear
Salaries Etc Current Year	10074202	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	2195504	OtherExpensePriorYear
Other Expenses Current Year	1976185	OtherExpensesCurrentYear
Total Expenses Prior Year	13101112	TotalExpensesPriorYear
Total Expenses Current Year	12050387	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	92173	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-226087	RevenuesLessExpensesCY
Total Assets BOY	6573267	TotalAssetsBOY
Total Assets EOY	7329546	TotalAssetsEOY
Total Liabilities BOY	1100833	TotalLiabilitiesBOY
Total Liabilities EOY	2083458	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	5472434	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	5246088	NetAssetsOrFundBalancesEOY
Mission Description	To provide residential	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	8371111	Expense
Revenue	1311001	Revenue
Description	A SEMI-INDEPENDENT LIVING PROGRAM FOR DEVELOPMENTALLY DISABLED INDIVIDUALS WAS CONDUCTED AT 16 FACILITIES.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	978308	Expense
Revenue	8870	Revenue
Description	INDEPENDENT LIVING PROGRAM WITH COMMUNITY INTEGRATED SUPPORTS FOR DEVELOPMENTALLY DISABLED INDIVIDUALS WAS CONDUCTED AT SEVERAL FACILITIES.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	1439359	Expense
Description	A DAY PROGRAM FOR DEVELOPMENTALLY DISABLED INDIVIDUALS WAS CONDUCTED AT SEVERAL FACILITIES.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	10788778	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	true	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	false	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	false	TaxExemptBonds
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	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	18	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	371	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
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
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	10	NbrVotingGoverningBodyMembers
Number Independent Voting Members	10	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	false	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	false	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	false	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
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	BRENDA HILL	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	4017389300	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	158 KNIGHT STREET	AddressLine1
City	WARWICK	City
State	RI	State
ZIP Code	02886	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
JAMES BOUCHER
President	1.00	X	X	0	0	0
KENNETH BEATON
Vice President	1.00	X	X	0	0	0
WILLIAM FRIEDMAN
Treasurer	1.00	X	X	0	0	0
MORTIMER NEWTON
Secretary	1.00	X	X	0	0	0
RALPH ORLECK
Director	1.00	X		0	0	0
LILLIAN PATTERSON
Director	1.00	X		0	0	0
MORTON POMERANTZ
Director	1.00	X		0	0	0
REBECCA BEATON
Director	1.00	X		0	0	0
PAUL STROUP
Director	1.00	X		0	0	0
GARY ST PETER
Director	1.00	X		0	0	0
JOHN DIMARCO
Executive Director	40.00		X	145581	0	5357
DAVID DELANO
Controller	40.00		X	73672	0	2135

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	219253	TotalReportableCompFromOrg
Total Other Compensation	7492	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	10496360	GovernmentGrants
All Other Contributions	1080	AllOtherContributions
Total Contributions	10497440	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn
Food stamp income	722210	275222
Independent living rent	532000	8666
Room and board	721310	1035779

Field	Value	IRS element (for citing)
Total Program Service Revenue	1319667	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	5989	TotalRevenueColumn
Exclusion	$5,989	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	Miscellaneous	Description
Business Code	900099	BusinessCode
Total Revenue Column	1204	TotalRevenueColumn
Related Or Exempt Function Income	1204	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	1204	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	11824300	TotalRevenueColumn
Related Or Exempt Function Income	1320871	RelatedOrExemptFunctionIncome
Exclusion	$5,989	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	219953	Total
Program Services	202643	ProgramServices
Management And General	17310	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	7188304	Total
Program Services	6630488	ProgramServices
Management And General	557816	ManagementAndGeneral
Fundraising	0	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	39093	Total
Program Services	35910	ProgramServices
Management And General	3183	ManagementAndGeneral
Fundraising	0	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	1934378	Total
Program Services	1776869	ProgramServices
Management And General	157509	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	692474	Total
Program Services	645857	ProgramServices
Management And General	46617	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	560912	Total
Program Services	476363	ProgramServices
Management And General	84549	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	246615	Total
Program Services	212021	ProgramServices
Management And General	34594	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	153242	Total
Program Services	153127	ProgramServices
Management And General	115	ManagementAndGeneral
Fundraising	0	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	25109	Total
Program Services	22614	ProgramServices
Management And General	2495	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	27635	Total
Program Services	16694	ProgramServices
Management And General	10941	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	329244	Total
Program Services	275894	ProgramServices
Management And General	53350	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	155057	Total
Program Services	130789	ProgramServices
Management And General	24268	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Consultants	166042	51629	114413
Licenses and dues	9015	0	9015
Leases and rentals	23253	0	23253
Professional fees	78768	230	78538

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	201293	Total
Program Services	157650	ProgramServices
Management And General	43643	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	12050387	Total
Program Services	10788778	ProgramServices
Management And General	1261609	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	1006413	BOY
EOY	1178929	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1486959	BOY
EOY	1492944	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	100680	BOY
EOY	892991	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	36323	BOY
EOY	23261	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	7074051	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	3335918	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	3939349	BOY
EOY	3738133	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	3093	BOY
EOY	2838	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	450	BOY
EOY	450	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	6573267	BOY
EOY	7329546	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	476799	BOY
EOY	485881	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	66205	BOY
EOY	126478	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	489939	BOY
EOY	443039	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	67890	BOY
EOY	1028060	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1100833	BOY
EOY	2083458	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	5472434	BOY
EOY	5246088	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	5472434	BOY
EOY	5246088	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	6573267	BOY
EOY	7329546	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-226087	ReconcilationRevenueExpenses
Reconcilation Other Changes	-259	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	98931	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	13427654	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	13438309	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	11914546	CurrentTaxYearMinus1Year
Current Tax Year	10497440	CurrentTaxYear
Total	49376880	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	98931	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	13427654	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	13438309	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	11914546	CurrentTaxYearMinus1Year
Current Tax Year	10497440	CurrentTaxYear
Total	49376880	Total

Field	Value	IRS element (for citing)
Public Support Total170	49376880	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	69312	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	39476	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	23336	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	17307	CurrentTaxYearMinus1Year
Current Tax Year	14655	CurrentTaxYear
Total	164086	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	30000	CurrentTaxYearMinus2Years
Current Tax Year	1204	CurrentTaxYear
Total	31204	Total

Field	Value	IRS element (for citing)
Total Support	49572170	TotalSupport
Gross Receipts From Admissions Etc	5943622	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.99610	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.99320	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170
Public Support Total509	0	PublicSupportTotal509
Public Support Percentage509	0	PublicSupportPercentage509
Investment Income Percentage	0	InvestmentIncomePercentage
Facts And Circumstances Test	OTHER INCOME PART II, LINE 10; DESCRIPTION: INSURANCE PROCEEDS; 2009: 30000.; DESCRIPTION: MISCELLANEOUS; 2011: 1204.;	FactsAndCircumstancesTest

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

Field	Value	IRS element (for citing)
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	true	IncludedOnFS

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	316667	OtherCostOrOtherBasis
Book Value	316667	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4945515	OtherCostOrOtherBasis
Depreciation	2012394	Depreciation
Book Value	2933121	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	593495	OtherCostOrOtherBasis
Depreciation	397200	Depreciation
Book Value	196295	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1218374	OtherCostOrOtherBasis
Depreciation	926324	Depreciation
Book Value	292050	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	3738133	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
Deferred compensation	$10,982
Advance funding	$1,017,078
Residents' funds

Field	Value	IRS element (for citing)
Total Of Amounts	1028060	TotalOfAmounts
Total Revenue	11824300	TotalRevenue
Total Expenses	12050387	TotalExpenses
Excess Or Deficit For Year	-226087	ExcessOrDeficitForYear
Excess Or Deficit Per FS	-226087	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	12079753	TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities	255453	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	255453	RevenueNotRptdF990
Revenue Subtotal	11824300	RevenueSubtotal
Total Revenue Per Form990	11824300	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	12306099	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	255453	DonatedServicesUseOfFacilities
Losses Reported	259	LossesReported
Expenses Not Rptd F990	255712	ExpensesNotRptdF990
Expenses Subtotal	12050387	ExpensesSubtotal
Total Expenses Per Form990	12050387	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)

IdentifierIdentifier	ExplanationExplanation
Pt X	Significant tax positions include its determination of whether any amounts are
	subject to unrelated business tax (UBIT). Management has determined the agency has no activities subject to UBIT for the year ended June 30, 2012. All significant tax positions have been considered by management and it has determined that it is more likely than not that all tax positions would be sustained upon examination by taxing authorities.
Pt IV Line 2b	The agency acts as custodian for residents' Supplemental Security
	INCOME TO PAY FOR THE PERSONAL NEEDS OF RESIDENTS.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	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

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	JOHN DIMARCO	NamePerson
Base Compensation Filing Org	145581	BaseCompensationFilingOrg
Nontaxable Benefits Filing Org	5357	NontaxableBenefitsFilingOrg
Total Compensation Filing Org	150938	TotalCompensationFilingOrg

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (13 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 11a	The Controller and Executive Director review Form 990 prior to filing.
	The Board of Directors is given a copy of Form 990 to review after it is filed.
Pt VI, Line 15	The Board of Directors deliberates and decides the amount of the Executive Director's
	compensation annually. The deliberation and discussion are evidenced by
	contemporaneous board meeting minutes.
Pt VI, Line 8b	West Bay Residential forms a nominating committee each September.
	This committee proposes a slate of officers and directors for the
	next year. They do not provide minutes but do develop a report that
	is referenced in the board minutes.
Pt VI, Line 19	These documents are not available to the public.
Form 990EZ, Part II, Line 24	ACCOUNTS RECEIVABLE - NET PREPAIDS INVESTMENTS SECURITY DEPOSIT ACCRUED INTEREST
Form 990EZ, Part II, Line 26	ACCOUNTS PAYABLE & ACCRUED EXPENSES BONDS, MORTGAGES & OTHER NOTES RESIDENTIAL FUNDS ADVANCE FUNDING DUE TO EDS
Form 990, Part IX, Line 24f	REPAIRS AND MAINTENANCE 106494. 76876. 29618. 0. LOSS ON SALES OF FIXED ASSETS 15496. 15496. 0. 0. OTHER 79303. 65278. 14025. 0.