2012-03-01T15:11:18-06:00 2011-06-30 BKD LLP 910 E ST LOUIS 200/PO BOX 1190 SPRINGFIELD MO 658062523 990 2010-07-01 943260975 ELDER CARE ALLIANCE ELDE 5107692700 1301 MARINA VILLAGE PARKWAY ALAMEDA CA 94501 JANICE WASHBURN 2011-12-22 true Brian D Todd 4178658701 2010 2016-02-24 21:20:13Z JESSE JANTZEN 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 4361754 false X WWW.ELDERCAREALLIANCE.ORG X 1996 CA THE ORGANIZATION SERVES AND ENRICHES THE PHYSICAL, EMOTIONAL AND SPIRITUAL WELL-BEING OF OLDER ADULTS THROUGH ITS SIX CARE COMMUNITIES IN CALIFORNIA AND ITS CARE COORDINATION PROGRAM. 14 14 16 18 0 443756 419861 3439270 3719541 -162893 217913 0 0 3720133 4357315 500 875 0 0 555554 624201 0 0 0 3457236 3583132 4013290 4208208 -293157 149107 5798459 6168218 13918941 14139529 -8120482 -7971311 AN ORGANIZATION COMMITTED TO SERVING AND ENRICHING THE PHYSICAL, EMOTIONAL, AND SPIRITUAL WELL-BEING OF OLDER ADULTS THROUGH A NETWORK OF PROFESSIONAL, FAITH-CENTERED CARE COMMUNITIES AND SERVICES. false false 2878680 3492696 ELDER CARE ALLIANCE MANAGES SIX CARE COMMUNITIES FOR OLDER ADULTS IN CALIFORNIA. COMMITTED TO THE SPIRITUAL TRADITIONS OF OUR SPONSORS, THE SISTERS OF MERCY OF THE AMERICAS WEST MIDWEST COMMUNITY, INC., A DIVISION OF THE SISTERS OF MERCY OF THE AMERICAS, A RELIGIOUS INSTITUTE AND PUBLIC JURIDIC PERSON OF THE ROMAN CATHOLIC CHURCH AND THE SIERRA PACIFIC SYNOD OF THE EVANGELICAL LUTHERAN CHURCH, ELDER CARE ALLIANCE PROVIDES CARE FOR THE ELDERLY, REGARDLESS OF CULTURAL BACKGROUND, RELIGIOUS ORIENTATION, OR ECONOMIC MEANS. 216675 226845 The Elder Care Alliance Care Coordination Program is designated to assist Religious Congregations and Dioceses in planning for health and long term care needs of members. Care Coordinators are skilled professionals, trained in gerontology, social work, nursing and/or counseling, who coordinate for appropriate health and psychological services, which are made available to and utilized by individual members. Care Coordinators perform a variety of functions based on the needs of a particular community or diocese. 875 875 THE ORGANIZATION GAVE A CHARITABLE CONTRIBUTION TO AN ORGANIZATION. 3096230 true true false true false false false false false true false false true false false false true false false false false false false false false false false false false false false false false false false false false false false false false false true true true false false true 19 0 true 16 true false false false false false false false false false false X 14 14 false true false false true true true true true false false true true true true true true false false false CA X JANICE WASHBURN 5107692727 1301 MARINA VILLAGE PARKWAY SUITE ALAMEDA CA 94501 X REVEREND RONALD M RENTNER 5.0 X X 0 0 0 PATRICIA CONOLLY MD 2.0 X 0 0 0 JIM METCALFE 2.0 X 0 0 0 CHARLES RUTHROFF 2.0 X 0 0 0 HUGH VAN NESS 2.0 X 0 0 0 CHRISTINE WHELAN 2.0 X 0 0 0 FRED WENTKER 2.0 X X 0 0 0 ROBERT JOHNSON 2.0 X X 0 0 0 LINDA ORRICK 2.0 X 0 0 0 RAHUL JOGELKAR 2.0 X 0 0 0 SISTER KATHLEEN KEARNEY 2.0 X 0 0 0 JOAN RYAN 2.0 X 0 0 0 MICHAEL TELLEEN 2.0 X 0 0 0 REVEREND PAMELA GRIFFITH POND 2.0 X 0 0 0 MARY CONNICK 2.0 X 0 0 0 REVEREND NOREEN F MEGINESS 2.0 X 0 0 0 JESSE BEAN 2.0 X 0 0 0 JESSE JANTZEN 40.0 X 0 0 0 JANICE WASHBURN 40.0 X 0 0 0 REBECCA KURLAND 3.0 X 27275 9274 0 ADRIENE IVERSON 2.0 X 51213 0 563 CARL ARNOULT 40.0 X 133655 0 10968 CHERYL MACGREGOR 40.0 X 128351 0 6201 340494 9274 17732 2 false false false LIFE CARE SERVICES LLC SEE SCHEDULE O 2214944 1 419861 419861 MANAGEMENT FEE INCOME 551112 3471473 3471473 CARE COORDINATION 621610 226845 226845 OTHER REVENUE 900099 21223 21223 3719541 217418 217418 0 0 4934 4439 495 495 495 0 0 0 0 4357315 3719541 217913 875 875 0 0 0 79051 79051 0 330577 62502 268075 32326 5998 26328 103000 11084 91916 79247 12406 66841 1676281 1676281 63763 63763 6845 6845 0 0 14953 14953 690036 554484 135552 1187 1187 44952 15350 29602 0 0 25071 2545 22526 37529 6377 31152 0 20567 20567 839722 659655 180067 0 71236 55960 15276 23254 17867 5387 EMPLOYEE EXPENSES 41849 41849 REPAIRS & MAINTENANCE 11198 8890 2308 LICENSES, DUES & SUBSCRIPTIONS 8733 8733 MEDICAL SUPPLIES & DRUGS 206 206 MISCELLANEOUS 5750 5750 4208208 3096230 1111978 0 46269 14182 227388 348309 32727 33896 73984 21496 427032 138856 239192 288176 3423906 2441644 1754993 3020515 5798459 6168218 398123 794217 13500000 13345312 20818 0 13918941 14139529 X -8140259 -7991088 19777 19777 -8120482 -7971311 5798459 6168218 X 149107 64 X false true true X false X X X false false false SALEM LUTHERAN HOME ASSOCIATION OF THE BAY CITIES 940831870 09 true 0 MERCY RETIREMENT AND CARE CENTER 941156579 09 true 0 ELDER CARE ALLIANCE OF CAMARILLO 943351613 09 true 0 ELDER CARE ALLIANCE OF SAN FRANCISCO 943351615 09 true 0 ELDER CARE ALLIANCE OF SAN RAFAEL 760730971 09 true 0 ELDER CARE ALLIANCE OF UNION CITY 943377985 09 true 0 6 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true false OTHER LOBBYING ACTIVITIES SCHEDULE C, PART II-B, LINE 1I THE ORGANIZATION IS A MEMBER OF SEVERAL ORGANIZATIONS WHOSE PURPOSE IS TO DIRECT, DEVELOP, OR AFFECT PUBLIC POLICY AND LEGISLATION WITH REGARDS TO HEALTHCARE ISSUES. THE AMOUNT SPENT ON DUES ALLOCABLE TO LOBBYING ACTIVITIES IS NOT SPECIFICALLY KNOWN; HOWEVER, SUCH AMOUNTS ARE INSUBSTANTIAL. 165375 48016 117359 223843 90840 133003 37814 37814 288176 DUE FROM RELATED PARTIES 2930356 DEFERRED CHARGES 65964 REFUNDABLE DEPOSITS 24195 3020515 4357315 4208208 149107 64 64 149171 870953 64 64 870889 14953 3471473 3486426 4357315 721782 -3471473 -3471473 4193255 14953 14953 4208208 UNCERTAIN TAX POSITIONS SCHEDULE D, PART X, LINE 2 ECA-CORPORATE AND ITS SUBORDINATE ORGANIZATIONS ARE EACH EXEMPT FROM INCOME TAXES UNDER THE INTERNAL REVENUE CODE SECTION 501(C)(3) AND THE LAWS OF THE STATE IN WHICH THEY OPERATE. HOWEVER, ECA IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. EFFECTIVE IN FISCAL YEAR ENDED JUNE 30, 2010, ECA BEGAN TO DETERMINE WHETHER ANY UNCERTAIN TAX POSITIONS EXISTED IN ACCORDANCE WITH ASC TOPIC 740. UNDER ECA'S POLICY, IF AN UNCERTAIN TAX POSITION IS IDENTIFIED, ECA FIRST EVALUATES THE TAX POSITION FOR RECOGNITION BY DETERMINING IF THE WEIGHT OF AVAILABLE EVIDENCE INDICATED THAT IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WOULD BE SUSTAINED UPON AUDIT, INCLUDING RESOLUTION OF RELATED APPEALS OR LITIGATIONS PROCESSES, IF ANY. ECA THEN MEASURES THE TAX BENEFIT OR LIABILITY AS THE LARGEST AMOUNT THAT IS MORE THAN 50% LIKELY TO BE REALIZED OR INCURRED UPON SETTLEMENT. COMPLIANCE WITH THIS GUIDANCE HAD NO EFFECT ON ECA'S CONSOLIDATED FINANCIAL STATEMENTS. OTHER REVENUE INCLUDED ON FORM 990 NOT ON AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XII, LINE 4B 3,471,473 MANAGEMENT FEE INCOME OTHER EXPENSE INCLUDED ON AUDITED FINANCIAL STATEMENTS NOT ON FORM 990 SCHEDULE D, PART XIII, LINE 2D (3,471,473) MANAGEMENT FEE INCOME DELEGATION OF MANAGEMENT DUTIES FORM 990, PART VI, SECTION A, LINE 3 ELDER CARE ALLIANCE HAS A MANAGEMENT CONTRACT WITH LIFE CARE SERVICES, LLC, TO PROVIDE MANAGEMENT SERVICES INCLUDING, BUT NOT LIMITED TO, MARKETING, HUMAN RESOURCES, ACCOUNTING, INFORMATION TECHNOLOGY SERVICES, CLINICAL OVERSIGHT AND INSURANCE. IN ADDITION, LIFE CARE SERVICES, LLC, PROVIDES COMPENSATION FOR ELDER CARE ALLIANCE'S CEO & CFO, AND ELDER CARE ALLIANCE REIMBURSES LIFE CARE SERVICES, LLC, FOR COMPENSATION. IN ADDITION, ELDER CARE ALLIANCE PAYS LIFE CARE SERVICES, LLC, FOR OTHER SERVICES PROVIDED. MEMBERS FORM 990, PART VI, SECTION A, LINES 6, 7A, & 7B ELDER CARE ALLIANCE HAS TWO CORPORATE MEMBERS: 1. THE SISTERS OF MERCY OF THE AMERCIAS WEST MIDWEST COMMUNITY, INC., A DIVISION OF THE SISTERS OF MERCY OF THE AMERICAS, A RELIGIOUS INSTITUTE AND PUBLIC JURIDIC PERSON OF THE ROMAN CATHOLIC CHURCH. 2. THE SIERRA PACIFIC SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA - A FELLOWSHIP OF CONGREGATIONS, MINISTRIES, AND INSTITUTIONS IN NORTHERN CALIFORNIA AND NORTHERN NEVADA. APPOINTMENT OF DIRECTORS: THE BOARD OF DIRECTORS OF THE CORPORATION SHALL INCLUDE FOURTEEN (14) INDIVIDUALS APPOINTED IN ACCORDANCE WITH THE FOLLOWING: (I) FIVE (5) INDIVIDUALS APPOINTED BY THE CORPORATE MEMBER, SIERRA PACIFIC SYNOD; (II) FIVE (5) INDIVIDUALS APPOINTED BY THE CORPORATE MEMBER, THE SISTERS OF MERCY OF THE AMERCIAS WEST MIDWEST COMMUNITY, INC., A DIVISION OF THE SISTERS OF MERCY OF THE AMERICAS, A RELIGIOUS INSTITUTE AND PUBLIC JURIDIC PERSON OF THE ROMAN CATHOLIC CHURCH. (III)IN ADDITION TO THE INDIVIDUALS APPOINTED PURSUANT TO SUBPARAGRAPHS (I) AND (II) ABOVE, A MAXIMUM OF TWO (2) INDIVIDUALS JOINTLY APPOINTED BY THE CORPORATE MEMBERS, SIERRA PACIFIC SYNOD AND THE WEST MIDWEST COMMUNITY; AND (IV) TWO (2) INDIVIDUALS NOMINATED BY CATHOLIC HEALTHCARE WEST ("CHW") AND APPOINTED BY THE INDIVIDUALS NAMED PURSUANT TO SUBPARAGRAPHS (I), (II) AND (III) ABOVE, WHICH INDIVIDUALS MAY BE, BUT SHALL NOT BE REQUIRED TO BE, EMPLOYEES OF CHW AND WHO SHALL HAVE THE SAME FIDUCIARY DUTIES, INCLUDING THE DUTIES OF LOYALTY AND CARE, TO THE CORPORATION AS EVERY OTHER MEMBER OF THE BOARD (INDIVIDUALLY, A "CHW DIRECTOR" AND, COLLECTIVELY, THE "CHW DIRECTORS"). APPROVAL RIGHTS OF CORPORATE MEMBERS: 1. THE FOLLOWING ACTIONS OF ELDER CARE ALLIANCE (THE "CORPORATION") SHALL NOT BE IMPLEMENTED WITHOUT THE APPROVAL OF THE CORPORATE MEMBERS: (A) ADOPTION OR AMENDMENT OF PHILOSOPHY, MISSION AND VALUES STATEMENT OF THE CORPORATION; (B) APPROVAL OF LONG RANGE AND STRATEGIC PLANS OF THE CORPORATION AND ITS SUBSIDIARIES AND AFFILIATES; (C) REORGANIZATION, DISSOLUTION, MERGER, CONSOLIDATION, CHANGE OF CONTROL, ADMISSION OF NEW MEMBERS OR OTHER AFFILIATION OF ANY MANNER OF THE CORPORATION OR ANY OF ITS SUBSIDIARIES; (D) ANY CHANGE IN THE ARTICLES OF INCORPORATION OR BYLAWS OF THE CORPORATION; (E) ADOPTION OF AND ANY CHANGE IN CHARITY CARE POLICIES OF THE CORPORATION OR ANY OF ITS SUBSIDIARIES; (F) SALE OR DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION OR ANY OF ITS SUBSIDIARIES, SUBJECT TO PARAGRAPH 2 AND PARAGRAPH 3 HEREOF; OR (G) APPOINTMENT OF THE CHIEF EXECUTIVE OFFICER OF THE CORPORATION. FORM 990 REVIEW PROCES FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM BASED ON THE AUDITED FINANCIAL STATEMENTS AND INFORMATION PROVIDED BY THE ACCOUNTING DEPARTMENT OF THE ORGANIZATION. ELDER CARE ALLIANCE'S AUDIT COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE FORM 990 BEFORE FILING. ALSO, THE CEO AND CFO REVIEW THE FORM 990 BEFORE FILING. THE FINAL FORM 990 IS THEN PROVIDED BY E-MAIL TO ALL MEMBERS OF THE BOARD OF DIRECTORS BEFORE FILING. CONFLICT OF INTEREST POLICY COMPLIANCE FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE ASSISTANT SECRETARY OF ELDER CARE ALLIANCE REQUESTS UPDATED CONFLICT OF INTEREST DISCLOSURE FORMS FROM THE BOARD OF DIRECTORS, OFFICERS, KEY EMPLOYEES, AND MEMBERS OF COMMITTEES WITH BOARD-DELEGATED AUTHORITY. THE ASSISTANT SECRETARY PREPARES A TABLE SUMMARIZING THE DISCLOSURES MADE AND PRESENTS THE TABLE TO THE BOARD OF DIRECTORS FOR THEIR INFORMATION. IF AN APPARENT CONFLICT OF INTEREST IS IDENTIFIED, THE MATTER IS REFERRED TO A COMMITTEE OF THE BOARD FOR REVIEW AND ACTION, IF DEEMED NECESSARY, SUCH AS REQUIRING AN INTERESTED DIRECTOR TO RECUSE HIMSELF OR HERSELF FROM A VOTE ON THE MATTER, OR TERMINATING A BUSINESS RELATIONSHIP ENTERED INTO IN VIOLATION OF THE POLICY. COMPENSATION DETERMINATION FORM 990, PART VI, SECTION B, LINES 15A & 15B THE CEO AND CFO ARE COMPENSATED BY LIFE CARE SERVICES TRHOUGH A MANAGEMENT CONTRACT. SEE SCHEDULE O FOOTNOTE ON FORM 990, PART VII, SECTION B, LINE 1 FOR MORE DETAIL. THE COMPENSATION REVIEW OF THE EXECUTIVE DIRECTORS AND KEY EMPLOYEES WAS DONE IN FY 2011 BY THE FINANCE COMMITTEE OF ELDER CARE ALLIANCE AS PART OF THE BUDGET REVIEW PROCESS. THE COMPENSATION FOR THE CEO AND CFO WAS REVIEWED AGAINST COMPARABLES PROVIDED BY THE VICE PRESIDENT OF HUMAN RESOURCES OF LIFE CARE SERVICES, ELDER CARE ALLIANCE'S MANAGEMENT COMPANY. GOVERNING DOCUMENT AVAILABILITY FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE ON WRITTEN REQUEST TO ELDER CARE ALLIANCE. DOCUMENTS WILL BE PROVIDED VIA EMAIL, US MAIL, OR BY FAX IF SO REQUESTED. OFFICER COMPENSATION & MANAGEMENT FEES FORM 990, PART VII, SECTION B, LINE 1 ELDER CARE ALLIANCE (ECA) HAS A MANAGEMENT CONTRACT WITH LIFE CARE SERVICES (LCS), UNDER WHICH ECA PAID $1,676,281 DURING THE FISCAL YEAR. IN ADDITION, ECA REIMBURSED LCS FOR THE CEO'S AND CFO'S COMPENSATION IN THE AMOUNT OF $495,148 FOR THE FISCAL YEAR. ECA ALSO PAID LCS TECHNOLOGY FEES IN THE AMOUNT OF $60,000. THE REMAINING AMOUNT WAS FOR MISCELLANEOUS TRAVEL REIMBURSEMENTS AND OTHER SMALL FEES PAID DURING THE FISCAL YEAR. OTHER CHANGES IN NET ASSETS FORM 990, PART XI, LINE 5 64 NET UNREALIZED GAINS ON INVESTMENTS ELDER CARE ALLIANCE OF UNION CITY 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 943377985 ELDERLY CARE CA 501(C)(3) 9 NA MERCY RETIREMENT AND CARE CENTER 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 941156579 ELDERLY CARE CA 501(C)(3) 9 NA ELDER CARE ALLIANCE OF CAMARILLO 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 943351613 ELDERLY CARE CA 501(C)(3) 9 NA ELDER CARE ALLIANCE OF SAN FRANCISCO 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 943351615 ELDERLY CARE CA 501(C)(3) 9 NA SALEM LUTHERAN HOME ASSOC OF THE BAY CIT 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 940831870 ELDERLY CARE CA 501(C)(3) 9 NA ELDER CARE ALLIANCE OF SAN RAFAEL 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 760730971 ELDERLY CARE CA 501(C)(3) 9 NA false false false false false false false false false false true false true true false true false false MERCY RETIREMENT & CARE CENTER K 940020 MERCY RETIREMENT & CARE CENTER P 291697 SALEM LUTHERAN HOME ASSOC OF THE BAY CITIES K 883750 SALEM LUTHERAN HOME ASSOC OF THE BAY CITIES P 278064 ELDER CARE ALLIANCE OF CAMARILLO K 278708 ELDER CARE ALLIANCE OF SAN FRANCISCO K 636553 ELDER CARE ALLIANCE OF SAN FRANCISCO P 209333 ELDER CARE ALLIANCE OF UNION CITY K 172410 ELDER CARE ALLIANCE OF SAN RAFAEL K 560032 ELDER CARE ALLIANCE OF SAN RAFAEL P 181481