2011-02-10T14:45:53-05:00 2010-06-30 BKD LLP 910 E ST LOUIS 200/PO BOX 1190 SPRINGFIELD MO 658062523 990 2009-07-01 940831870 SALEM LUTHERAN HOME ASSOCIATION OF THE BAY CITIES SALE 5107692700 1301 MARINA VILLAGE PARKWAY ALAMEDA CA 94501 JANICE WASHBURN 2011-02-05 true Brian D Todd 4178658701 2009 2016-02-24 21:20:13Z JESSE JANTZEN 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 13942095 false X WWW.SALEMLUTHERANHOME.ORG X 1924 CA A NONPROFIT ORGANIZATION COMMITTED TO SERVING AND ENRICHING THE PHYSICAL, EMOTIONAL, AND SPIRITUAL WELL-BEING OF OLDER ADULTS THROUGH A PROFESSIONAL, FAITH-CENTERED CARE COMMUNITY AND SERVICES. 12 12 205 43 0 1159682 382092 10697602 10798997 42804 114842 37976 7348 11938064 11303279 0 0 0 0 6664885 6305766 0 0 78604 4217935 4868556 10882820 11174322 1055244 128957 14885174 15027149 7114778 6915515 7770396 8111634 A NONPROFIT ORGANIZATION COMMITTED TO SERVING AND ENRICHING THE PHYSICAL, EMOTIONAL, AND SPIRITUAL WELL-BEING OF OLDER ADULTS THROUGH A PROFESSIONAL, FAITH-CENTERED CARE COMMUNITY AND SERVICES. false false 5923144 5410582 SALEM'S CARE CENTER IS LICENSED FOR 48 SKILLED NURSING RESIDENTS. THE CARE CENTER PROVIDES SKILLED NURSING CARE TO 47 OLDER ADULT RESIDENTS IN AN AVERAGE MONTH, FOR AN ANNUAL TOTAL OF 17,155 RESIDENT DAYS. 54% OF RESIDENTS ARE PRIVATE PAY, WHILE 4% HAVE MEDI-CAL, 38% HAVE MEDICARE AND 4% HAVE OTHER INSURANCE COVERAGE. 1346169 2175316 SALEM'S ASSISTED LIVING UNIT PROVIDES HOUSING FOR UP TO 61 OLDER ADULT RESIDENTS THAT REQUIRE SOME ASSISTANCE WITH MEDICATION OR DAILY ACTIVITIES. THIS YEAR WE PROVIDED ASSISTED LIVING HOUSING FOR 56 RESIDENTS EACH MONTH ON AVERAGE, EXCLUDING SECOND PERSONS IN EACH UNIT, FOR AN ANNUAL TOTAL OF 20,440 RESIDENT DAYS. ASSISTED LIVING RESIDENTS ARE OFFERED FOUR LEVELS OF CARE IN ADDITION TO THE BASE LEVEL OF CARE SO THAT THEIR INDIVIDUAL NEEDS CAN BE MET. THERE ARE MANY ACTIVITIES PROVIDED FOR OUR ASSISTED LIVING RESIDENTS, INCLUDING SOME THAT REFLECT OUR FAITH-BASED MISSION. 1166680 2010076 SALEM'S TERRACE MEMORY CARE UNIT PROVIDES HOUSING FOR 30 OLDER ADULT RESIDENTS WHO HAVE DEMENTIA OR MEMORY LOSS. THIS YEAR WE PROVIDED MEMORY CARE HOUSING FOR 28 RESIDENTS EACH MONTH ON AVERAGE FOR A TOTAL OF 10,220 RESIDENT DAYS. THE TERRACE HAS MANY DAILY ACTIVITIES DESIGNED FOR DEMENTIA OR MEMORY LOSS RESIDENTS. 538468 1203023 8974461 true true false true false false false true true true false true false false false false false false true false false false false false false false false false false false false false false false false false false true false false false true 46 0 true 205 true false false false false false false false false false 12 12 false true false false true true true true true false false true true true true true true true true false CA X JANICE WASHBURN 5107692727 1301 MARINA VILLAGE PARKWAY SUITE ALAMEDA CA 94501 REVEREND RONALD M RENTNER 2.0 X X 0 0 0 SCOTT TAYLOR 2.0 X X 0 0 0 SISTER SHERRY DOLAN RSM 2.0 X X 0 0 0 TOM BERTELSEN 2.0 X 0 0 0 PATRICIA CONOLLY MD 2.0 X 0 0 0 FRED WENTKER 2.0 X X 0 0 0 ROBERT JOHNSON 2.0 X X 0 0 0 JIM METCALFE 2.0 X 0 0 0 SISTER MARY GEMMA O'KEEFFE RSM 2.0 X 0 0 0 STEPHEN PIUMA 2.0 X 0 0 0 CHARLES RUTHROFF 2.0 X 0 0 0 CHRISTINE WHELAN 2.0 X 0 0 0 JEAN JACKSON 2.0 X 0 0 0 REVEREND PAMELA GRIFFITH POND 2.0 X 0 0 0 LINDA ORRICK 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 JESSE JANTZEN 40.0 X 0 0 0 JANICE WASHBURN 40.0 X 0 0 0 REBECCA KURLAND 3.0 X 1321 27469 0 HOLLAND CHERESE 40.0 X 132456 0 950 133777 27469 950 1 false false false REHABCARE GROUP INC PO BOX 50353 ST LOUIS MO 63150 SKILLED NURSING 146409 1 20259 361833 382092 NET PAT. SERV. REVENUE 623000 5405450 5405450 RESIDENT SERVICES 623000 5348998 5348998 OTHER P/S REVENUE 623000 44549 44549 10798997 72792 72792 0 0 12651 12651 12651 12651 2666743 2614352 10341 52391 -10341 42050 42050 8820 20259 14123 -5303 -5303 0 0 0 11303279 10798997 122190 0 0 0 0 1321 1321 0 5029333 4541797 430830 56706 137213 129031 8182 715341 653322 53015 9004 422558 375621 42674 4263 809074 809074 25475 24815 660 39888 39888 0 0 14250 14250 691620 582860 108280 480 105985 7247 98408 330 965943 876486 84756 4701 9637 9637 0 550834 532997 17837 23201 12494 10697 10 0 17859 6517 10948 394 334207 265180 69027 0 861632 683617 178015 118419 93953 24466 DUES & SUBSCRIPTIONS 45336 1032 44304 EMPLOYEE EXPENSES 42411 1578 40833 MISCELLANEOUS 3650 1594 2056 MEDICAL SUPPLIES 209135 209135 11174322 8974461 2121257 78604 169701 82634 1607237 194978 388847 1332900 50804 78907 24513806 14693832 9965221 9819974 2703146 3517756 218 0 14885174 15027149 733465 674900 762300 822524 2414 2059 5273902 4981906 342697 434126 7114778 6915515 X 6364656 6551366 105343 259871 1300397 1300397 7770396 8111634 14885174 15027149 X false true true X false X 370611 176366 210194 1159682 382092 2298945 9581755 10030372 9923946 10697602 10798997 51032672 9952366 10206738 10134140 11857284 11181089 53331617 75389 63832 71018 85534 165831 461604 75389 63832 71018 85534 165831 461604 52870013 97631 99240 174676 80780 94263 546590 97631 99240 174676 80780 94263 546590 10049997 10305978 10308816 11938064 11275352 53878207 0.98129 0.97960 0.01015 0.00460 X 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 REGARD TO HEALTHCARE ISSUES. THE AMOUNT SPENT ON DUES ALLOCABLE TO LOBBYING ACTIVITIES IS NOT SPECIFICALLY KNOWN; HOWEVER, SUCH AMOUNTS ARE INSUBSTANTIAL. false true 1667030 190531 1857561 1942767 -275737 1667030 0.10660 0.89340 false false 191733 191733 17879842 10115721 7764121 3132779 1679832 1452947 3284629 2898279 386350 24823 24823 9819974 0 DUE TO RELATED PARTIES 89263 ASSET RETIREMENT OBLIGATION 344863 434126 11303279 11174322 128957 212281 212281 341238 11525774 212281 212281 11313493 14250 -24464 -10214 11303279 11184536 24464 24464 11160072 14250 14250 11174322 FIN 48 DISCLOSURE SCHEDULE D, PART X, LINE 2 THE ORGANIZATION ADOPTED THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ECA-CORPORATE AND ITS SUBORDINATE ORGANIZATIONS ARE EACH EXEMPT FROM INCOME TAXES UNDER THE INTERNAL 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 THE 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 (10,341) LOSS ON SALE OF ASSETS (14,123) SPECIAL EVENTS EXPENSE OTHER EXPENSE INCLUDED ON AUDITED FINANCIAL STATEMENTS NOT ON FORM 990 SCHEDULE D, PART XIII, LINE 2D 10,341 LOSS ON SALE OF ASSETS 14,123 SPECIAL EVENTS EXPENSE ESCROW ACCOUNT LIABILITY SCHEDULE D, PART IV, LINE 2B THE ORGANIZATION HAS A SMALL SEPARATE TRUST BANK ACCOUNT AND CASH BOX HELD FOR RESIDENTS. ENDOWMENT PURPOSE SCHEDULE D, PART V, LINE 4 THERE ARE THREE ENDOWMENT FUNDS, ALL OF WHICH REQUIRE THE INCOME TO BE USED FOR CHARITABLE CARE OF RESIDENTS. SALEM SALUTES 29079 20259 8820 0 0 0 9800 300 4023 0 29079 20259 8820 0 0 0 9800 300 4023 14123 -5303 OTHER PROGRAM SERVICE ACCOMPLISHMENTS FORM 990, PART III, LINE 4D OTHER PROGRAM SERVICES INCLUDE INDEPENDENT LIVING, WHICH CONSISTS OF 34 APARTMENT-STYLE UNITS AND 8 COTTAGES. AUDITED FINANCIAL STATEMENTS FORM 990, PART IV, LINE 12 AND PART XI, LINES 2B THE ORGANIZATION RECEIVES AUDITED FINANCIAL STATEMENTS ON A CONSOLIDATED BASIS WITH THE RELATED ORGANIZATIONS LISTED ON SCHEDULE R, PART II. ELDER CARE ALLIANCE, SALEM'S SOLE CORPORATE MEMBER AND MANAGEMENT COMPANY, HAS AN AUDIT COMMITTEE THAT OVERSEES THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. DELEGATION OF MANAGEMENT DUTIES FORM 990, PART VI, SECTION A, LINE 3 SALEM HAS A MANAGEMENT CONTRACT WITH ELDER CARE ALLIANCE, A NON-PROFIT PUBLIC BENEFIT CORPORATION THAT IS THE SOLE CORPORATE MEMBER OF SALEM, TO PROVIDE MANAGEMENT SERVICES INCLUDING, BUT NOT LIMITED TO, MARKETING, HUMAN RESOURCES, ACCOUNTING, INFORMATION TECHNOLOGY SERVICES, CLINICAL OVERSIGHT AND INSURANCE. MEMBERS FORM 990, PART VI, SECTION A, LINES 6, 7A, & 7B THE ORGANIZATION'S SOLE CORPORATE MEMBER IS ELDER CARE ALLIANCE. APPOINTMENT OF DIRECTORS: (A) THE BOARD OF DIRECTORS OF THE CORPORATION SHALL INCLUDE NO GREATER THAN THIRTEEN (13) INDIVIDUALS APPOINTED IN ACCORDANCE WITH THE FOLLOWING: (I) FIVE (5) INDIVIDUALS APPOINTED BY THE FACILITY AND PROGRAM SPONSOR, THE SIERRA PACIFIC SYNOD OF THE EVANGELICAL LUTHERAN CHURCH OF AMERICA; (II) FIVE (5) INDIVIDUALS APPOINTED BY THE CO-SPONSOR OF THE CORPORATE MEMBER, THE BURLINGAME REGIONAL COMMUNITY OF 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; (III)A MAXIMUM OF TWO (2) INDIVIDUALS JOINTLY APPOINTED BY THE FACILITY AND PROGRAM SPONSOR AND BY THE CO-SPONSOR OF THE CORPORATE MEMBER; AND (IV) ONE (1) INDIVIDUAL NOMINATED BY THE RESIDENT COUNCIL OF SALEM LUTHERAN HOME, THE CONTINUING CARE RETIREMENT COMMUNITY OWNED AND OPERATED BY THE CORPORATION (THE "CCRC") AND APPOINTED BY THE APPOINTEES NAMED PURSUANT TO SUBPARAGRAPHS (I), (II) AND (III) ABOVE, WHICH NOMINEE MUST BE A RESIDENT OF THE CCRC AND WHO WILL NOT HAVE VOTING RIGHTS BUT SHALL HAVE THE SAME FIDUCIARY DUTIES, INCLUDING THE DUTIES OF LOYALTY, CARE AND CONFIDENTIALITY, TO THE CORPORATION AS EVERY OTHER MEMBER OF THE BOARD. NOMINATION OF DIRECTORS: (A) SPONSOR AND CO-SPONSOR APPOINTEES. THE BOARD DEVELOPMENT COMMITTEE OF THE CORPORATE MEMBER SHALL IDENTIFY AND EVALUATE QUALIFIED INDIVIDUALS TO SERVE AS DIRECTORS OF THE CORPORATION AND SHALL RECOMMEND THEM TO THE FACILITY AND PROGRAM SPONSOR AND THE CO-SPONSOR OF THE CORPORATE MEMBER FOR APPOINTMENT OF THE SPONSOR AND CO-SPONSOR APPOINTEES. (B) RESIDENT REPRESENTATIVE. THE RESIDENT REPRESENTATIVE SHALL BE NOMINATED BY THE RESIDENT COUNCIL OF THE CCRC IN ANY MANNER DETERMINED BY THE RESIDENT COUNCIL THAT IS REASONABLY CALCULATED TO ENCOURAGE RESIDENT INVOLVEMENT IN SELECTING AND/OR SERVING AS THE RESIDENT REPRESENTATIVE, SO LONG AS THE RESIDENT COUNCIL CONVENES A MEETING FOR SUCH PURPOSE UPON NO LESS THAN THIRTY (30) DAYS' NOTICE. NOTICE OF THE MEETING SHALL BE POSTED IN A CONSPICUOUS PLACE WITHIN THE CCRC AND SHALL STATE THAT THE PURPOSE OF THE MEETING IS TO NOMINATE A RESIDENT TO THE BOARD OF THE CORPORATION. THE FOLLOWING ACTIONS REGARDING SALEM LUTHERAN HOME ("SALEM") SHALL NOT BE IMPLEMENTED WITHOUT THE SPECIFIC APPROVAL OF ELDER CARE ALLIANCE'S CORPORATE MEMBER, SIERRA PACIFIC SYNOD: (A) THE SALE, PURCHASE LEASE OR ENCUMBRANCE OF THE REAL PROPERTY OF SALEM; (B) ANY INCREMENT OR ADDITIONS TO THE CAPITAL DEBT LIMITATION OF SALEM OR ANY OTHER NEGOTIATION, MODIFICATION OR OTHER CHANGE IN THE EXISTING CAPITAL DEBT OF SALEM; (C) ANY ACTION SEEKING BANKRUPTCY OR OTHER DEBTOR PROTECTION FOR SALEM; AND (D) ANY OTHER MATTERS WHICH MAY BE REQUIRED BY CIVIL LAW TO BE SUBMITTED TO THE SIERRA PACIFIC SYNOD, OR WHICH THE BOARD OF DIRECTORS MAY REQUEST BE SUBMITTED. FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11A THE FINAL FORM 990 IS PROVIDED BY E-MAIL TO ALL MEMBERS OF THE BOARD OF DIRECTORS BEFORE FILING. ELDER CARE ALLIANCE, SALEM'S SOLE CORPORATE MEMBER AND MANAGEMENT COMPANY, HAS AN AUDIT COMMITTEE ON ITS BOARD OF DIRECTORS THAT REVIEWS THE FORM 990 BEFORE FILING. ALSO, THE EXECUTIVE DIRECTOR, CEO, AND CFO ALL REVIEW THE FORM 990 BEFORE FILING. CONFLICT OF INTEREST POLICY COMPLIANCE FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY THE ASSISTANT SECRETARY OF ELDER CARE ALLIANCE, SALEM'S SOLE CORPORATE MEMBER AND MANAGEMENT COMPANY, REQUESTS UPDATED CONFLICT OF INTEREST FORMS FROM THE BOARD OF DIRECTORS. THE ASSISTANT SECRETARY REVIEWS THOSE FORMS AND INFORMS THE CHAIRMAN OF THE BOARD OF DIRECTORS OF ANY APPARENT CONFLICT OF INTEREST. IF A CONFLICT OF INTEREST ARISES, THE AFFECTED BOARD MEMBER WOULD BE REQUIRED TO ABSTAIN FROM VOTING ON THE ISSUE. COMPENSATION DETERMINATION FORM 990, PART VI, SECTION B, LINES 15A & 15B SALEM HAS A MANAGEMENT CONTRACT WITH ELDER CARE ALLIANCE. INCLUDED IN THE SERVICES PROVIDED UNDER THIS MANAGEMENT CONTRACT ARE THE SERVICES OF THE CEO AND CFO. COMPENSATION REVIEWS OF THE CEO AND CFO WERE CONDUCTED IN FY 2010 BY THE ELDER CARE ALLIANCE BOARD OF DIRECTORS. THE COMPENSATION REVIEW OF THE EXECUTIVE DIRECTORS AND OTHER KEY EMPLOYEES WAS PERFORMED IN FY 2010 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 BECAUSE SALEM IS A CONTINUING CARE RETIREMENT COMMUNITY, AN ANNUAL REPORT MUST BE FILED WITH THE STATE OF CALIFORNIA CONTAINING THE ORGANIZATION'S FINANCIAL STATEMENTS. THERE IS A NON-VOTING MEMBER OF THE BOARD OF DIRECTORS THAT REPRESENTS THE SALEM RESIDENTS WHO HAS ACCESS TO ALL GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND THE CONFLICT OF INTEREST POLICY FOR SALEM. ALL REQUESTS MUST BE IN WRITING TO ELDER CARE ALLIANCE, SALEM'S MANAGEMENT COMPANY, AND WILL BE PROVIDED VIA THE US MAIL OR BY FAX, IF SO REQUESTED. ELDER CARE ALLIANCE 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 943260975 MANAGEMENT CA 501(C)(3) 11 B II 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 ELDER CARE ALLIANCE OF UNION CITY 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 943377985 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 false true false true true true false false