2013-08-15T11:30:18-05:00 2013-03-31 910189318 MOSS ADAMS LLP 101 SECOND STREET 9TH FLOOR SAN FRANCISCO CA 94105 990 2012-04-01 942264235 COMMUNITY HOUSING INC COMM 6503283300 437 WEBSTER STREET PALO ALTO CA 94301 KEVIN GERBER 6503283300 2013-08-13 1 RENIE BURBANK P00159653 4159561500 2012 2016-02-24 21:20:13Z KEVIN GERBER 437 WEBSTER STREET PALO ALTO CA 94301 5407691 0 X WWW.LYTTONGARDENS.ORG X 1970 CA PROVIDE SENIOR COMMUNITIES WITH QUALITY HOUSING, ASSISTED LIVING, SOCIAL & HEALTH CARE SERVICES. 7 7 62 40 0 0 3020058 3103253 2077916 2123597 37675 1281 220250 147654 5355899 5375785 0 0 0 0 1697013 1527502 0 0 0 2672869 2923409 4369882 4450911 986017 924874 11583597 12391541 3073503 2968138 8510094 9423403 TO PROVIDE QUALITY SENIOR COMMUNITIES, ENCOMPASSING HOUSING, ASSISTED LIVING, AND SOCIAL AND HEALTH CARE SERVICES. TO ENABLE SENIORS WITH DIFFERENT NEEDS AND ABILITIES TO AGE WITH DIGNITY, REGARDLESS OF THEIR MEANS. 0 0 2902481 1486368 COMMUNITY HOUSING, INC. (CHI) WAS INCORPORATED IN 1970 TO PROVIDE HOUSING AND PERSONAL CARE PROGRAMS FOR THE ELDERLY. IN 1975, CHI OPENED A 220-UNIT APARTMENT COMPLEX, LYTTON GARDENS I - ARBOR APARTMENTS IN PALO ALTO, CALIFORNIA. IN 1979, CHI OPENED ANOTHER 100-UNIT APARTMENT COMPLEX, CONSISTING OF 50 RESIDENTIAL CARE UNITS AND 50 INDEPENDENT LIVING UNITS, LYTTON GARDENS II - THE COMMONS IN PALO ALTO, CALIFORNIA. THESE PROJECTS ARE REGULATED BY THE UNITED STATES DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (HUD) AS TO RENT CHARGES, OPERATING METHODS AND OTHER MATTERS. GENERAL OPERATION - TO PROVIDE AFFORDABLE HOUSING TO LOW INCOME SENIORS TO ENABLE THEM TO REMAIN IN THEIR COMMUNITY AS THEY GROW OLDER. THERE ARE TOTAL OF 320 UNITS. TOTAL OF 558 PEOPLE WERE SERVED DURING THE YEAR. 1177998 784883 FOOD & NURSING SERVICE - FOOD SERVICE FOR LYTTON GARDENS I & II RESIDENTS AND NURSING CARE FOR RESIDENTS IN LYTTON GARDENS II. TOTAL OF 75 PEOPLE WERE SERVED. 4080479 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 62 1 0 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 CA X JON CASEY 9259567400 2185 N CALIFORNIA BLVD STE 575 WALNUT CREEK CA 94596 CASE GORDON 1.00 7.00 X 0 0 0 KENRICK ALFRED 1.00 7.00 X X 0 0 0 LANE STEVEN 1.00 6.00 X 0 0 0 LIPPERT LEE 1.00 6.00 X 0 0 0 RAMAR SUANNE 2.00 5.00 X X 0 0 0 RICE BAXTER 2.00 11.00 X X 0 0 0 SAUSE HELEN 1.00 12.00 X 0 0 0 CASEY JONATHAN 6.90 33.10 X X 26839 128075 17366 CAMPBELL DEE ANN 0.50 39.50 X 5940 469211 98068 GERBER KEVIN 0.70 39.30 X 11311 600108 128823 JAMISON DIANA 0.90 39.10 X 5814 252554 69260 KENNEDY MARILYN C 1.80 38.20 X 20209 441706 110845 TOBIN WILLIAM C 1.10 38.90 X 9543 329764 97047 YEAROUT MARGERY P 6.90 33.10 X 28754 137216 18116 108410 2358634 539525 0 0 1 0 KUEHNE 933 KIFER ROAD SUITE A SUNNYVALE CA 940865208 CONSTRUCTION 654982 MORRISON MANAGEMENT SPECIALISTS PO BOX 102289 ATLANTA GA 303682289 FOOD SERVICE 333922 2 3098403 4850 3103253 RENTAL INCOME 531110 1240671 1240671 FOOD SERVICE 722210 784883 784883 CABLE TV & OTHER FEES 900099 88470 88470 LAUNDRY AND VENDING 812300 9573 9573 2123597 33187 33187 31906 -31906 -31906 -31906 INTEREST REDUCTION 531390 147654 147654 147654 5375785 2271251 0 1281 122898 56005 66893 1303576 1301898 1678 341 341 7022 6885 137 93665 93665 6209 6209 163827 163827 228525 228525 3779 3779 453443 376033 77410 69612 9466 60146 622751 622751 3073 3073 94315 94315 769970 769970 234945 234945 FOOD SUPPLIES 272960 272960 4450911 4080479 370432 0 71118 626254 129216 649022 22670 44583 61442 88713 15621676 8603521 7180230 7018155 1539392 1038867 2579529 2925947 11583597 12391541 318468 103244 2641188 2182195 113847 682699 3073503 2968138 X 4375804 5004676 4134290 4418727 8510094 9423403 11583597 12391541 924874 -11565 0 X X 0 1 X 1 1 1 X 2887319 3020820 3226727 3020058 3103253 15258177 2127891 2163082 2182194 2077916 2123597 10674680 5015210 5183902 5408921 5097974 5226850 25932857 0 0 0 25932857 17503 7337 4118 38349 33187 100494 17503 7337 4118 38349 33187 100494 220250 147654 367904 5032713 5191239 5413039 5356573 5407691 26401255 0.98230 0.98660 0.00380 0.00490 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2011 AMOUNT: $ 220,250. 2012 AMOUNT: $ 147,654. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1029070 1029070 14074306 8316965 5757341 125425 84199 41226 392875 202357 190518 7018155 REPLACEMENT RESERVES 2757291 INSURANCE AND TAX IMPOUNDS 78444 RESIDUAL RECEIPTS 7950 DUE FROM AFFILIATES 82262 2925947 TENANT SECURITY DEPOSITS 112847 DUE TO AFFILIATES 569852 682699 X 5396126 -11565 -11565 5407691 -31906 -31906 5375785 4482817 31906 31906 4450911 0 4450911 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION ADOPTED THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOP 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 IT 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 4B - OTHER ADJUSTMENTS: RECLASS OF LOSS ON DISPOSAL OF ASSET -31,906. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASS OF LOSS ON DISPOSAL OF ASSET 31,906. X X X 1 1 0 0 0 0 1 0 0 CASEY JONATHAN 26839 128075 0 0 0 0 2550 12167 459 2190 29848 142432 0 0 CAMPBELL DEE ANN 2459 194272 713 56288 2768 218651 909 71802 317 25040 7166 566053 2768 218651 GERBER KEVIN 6281 333243 1415 75085 3615 191780 1917 101687 467 24752 13695 726547 3615 191780 JAMISON DIANA 4801 208566 1013 43988 0 0 1190 51691 369 16010 7373 320255 0 0 KENNEDY MARILYN C 11398 249133 3347 73153 5464 119420 3551 77616 1298 28380 25058 547702 5464 119420 TOBIN WILLIAM C 7391 255416 2152 74348 0 0 1932 66767 797 27551 12272 424082 0 0 YEAROUT MARGERY P 20958 100012 0 0 7796 37204 2732 13035 407 1942 31893 152193 0 0 PART I, LINES 4A-B PART I, LINE 4A: SEVERANCE PAYMENT WAS PAID TO MARGERY YEAROUT IN THE AMOUNT OF $45,000. THE AMOUNT WAS INCLUDED IN HER FORM W-2. WE HAVE A 457F PLAN FOR THE FOLLOWING INDIVIDUALS. THE PARTICIPANTS OF THE PLAN SHALL BE THOSE EMPLOYEES WHO ARE ADMINISTRATORS AND OFFICERS OF COMMUNITY HOUSING, 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 MARGERY YEAROUT 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 5-30% OF THE PARTICIPANT'S BASE COMPENSATION DEPENDING UPON THE AMOUNT OF THE EXCESS. SUPPLEMENTAL INFORMATION PART III 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. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION TOGETHER WITH ITS AFFILIATED ORGANIZATIONS 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 EMPLOYMENT OF PERSONNEL ON A SHARED BASIS. FORM 990, PART VI, SECTION A, LINE 6 LYTTON GARDEN SENIOR COMMUNITIES, A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION IS THE SOLE MEMBER OF COMMUNITY HOUSING, INC. FORM 990, PART VI, SECTION A, LINE 7A THE 8 MEMBER BOARD OF COMMUNITY HOUSING, INC (CHI) IS IDENTICAL TO THE BOARD OF LYTTON GARDENS SENIOR COMMUNITIES WHICH IS THE SOLE MEMBER OF COMMUNITY HOUSING, INC. FORM 990, PART VI, SECTION A, LINE 7B LYTTON GARDENS SENIOR COMMUNITIES 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 OF COMMUNITY HOUSING, INC. REVIEW THE 990 INFORMATION RETURN BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. 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. FORM 990, PART VI, SECTION B, LINE 15 THE 3 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 COMMUNITY HOUSING, 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 CHAIRMAN 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 RESOURCE 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 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. AUDIT COMMITTEE AND OVERSIGHT FORM 990, PART XII, LINE 2C THERE HAVE BEEN NO CHANGES TO THIS PROCESS FROM PRIOR YEAR. LYTTON IV HOUSING CORPORATION 437 WEBSTER STREET PALO ALTO CA 94301 770324027 AFFORDABLE SENIOR HOUSING CA 501(C)(3) 9 LYTTON GARDENS SENIOR COMMUNITIES 0 LYTTON GARDENS INC 437 WEBSTER STREET PALO ALTO CA 94301 942670036 SKILLED NURSING FACILITY CA 501(C)(3) 3 JTM COMMUNITIES 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 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 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0