2011-02-10T14:39:42-05:00 2010-06-30 BKD LLP 910 E ST LOUIS 200/PO BOX 1190 SPRINGFIELD MO 658062523 990 2009-07-01 943260975 ELDER CARE ALLIANCE ELDE 5107692700 1301 MARINA VILLAGE PARKWAY ALAMEDA CA 94501 JANICE WASHBURN 2011-02-05 true 4178658701 2009 2016-02-24 21:20:13Z JESSE JANTZEN 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 3884631 false X WWW.ELDERCAREALLIANCE.ORG X 1996 CA 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. 14 14 18 19 0 405441 443756 3533263 3439270 150483 -162893 0 0 4089187 3720133 0 500 0 0 648266 555554 0 0 0 3109842 3457236 3758108 4013290 331079 -293157 2014961 5798459 14968877 13918941 -12953916 -8120482 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 2799231 3241139 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. 178706 198131 ELDER CARE ALLIANCE PROVIDES CARE COORDINATION FOR THE ELDERLY IN SIX RELIGIOUS COMMUNITIES IN CALIFORNIA. 500 500 2978437 true true false true false false false false false true 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 false false false true 13 0 true 18 true false false false false false false false false false 14 14 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 5.0 X X 0 0 0 SISTER SHERRY DOLAN RSM 3.0 X X 0 0 0 SCOTT TAYLOR 3.0 X X 0 0 0 TOM BERTELSEN 3.0 X 0 0 0 PATRICIA CONOLLY MD 2.0 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 3.0 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 JOGLEKAR 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 JESSE JANTZEN 40.0 X 0 0 0 JANICE WASHBURN 40.0 X 0 0 0 REBECCA KURLAND 3.0 X 23648 5142 0 CARL ARNOULT 40.0 X 128835 0 12772 CHERYL MACGREGOR 40.0 X 114920 0 6201 ETHELIA HINES 40.0 X 112600 0 3380 380003 5142 22353 3 false false false LIFE CARE SERVICES LLC SEE SCHEDULE O 2169373 1 443756 443756 MANAGEMENT FEE INCOME 551112 3238908 3238908 OTHER P/S REVENUE 551112 200362 200362 3439270 1605 1605 0 0 164498 -164498 -164498 -164498 0 0 0 0 3720133 3439270 -162893 500 500 0 0 0 23648 23648 0 430853 143043 287810 16958 6238 10720 32349 3737 28612 51746 12505 39241 1586431 1586431 47713 47713 2900 2900 0 0 3257 3257 561307 440474 120833 6430 6430 153343 19780 133563 22394 22394 0 41783 4982 36801 32020 7042 24978 0 7943 145 7798 877512 696216 181296 0 49688 39422 10266 19934 15816 4118 DUES & SUBSCRIPTIONS 7882 38 7844 EMPLOYEE EXPENSES 33931 33931 MISCELLANEOUS 1926 1226 700 MEDICAL SUPPLIES 842 842 4013290 2978437 1034853 0 59341 46269 227388 37000 32727 13457 73984 306812 67620 240047 239192 7901 3423906 1657215 1754993 2014961 5798459 189085 398123 13500000 13500000 1279792 20818 14968877 13918941 X -12968693 -8140259 14777 19777 -12953916 -8120482 2014961 5798459 X false true true X false X X X false false false SALEM LUTHERAN HOME ASSOCIATION OF THE BAY CITIES 940831870 09 true true true 0 MERCY RETIREMENT AND CARE CENTER 941156579 09 true true true 0 ELDER CARE ALLIANCE OF CAMARILLO 943351613 09 true true true 0 ELDER CARE ALLIANCE OF SAN FRANCISCO 943351615 07 true true true 0 ELDER CARE ALLIANCE OF SAN RAFAEL 760730971 07 true true true 0 ELDER CARE ALLIANCE OF UNION CITY 943377985 07 true true true 309578 6 309578 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. 151130 17632 133498 151172 49988 101184 4510 4510 239192 DUE FROM RELATED PARTIES 1705798 LEASE COSTS 25000 REFUNDABLE DEPOSITS 24195 1754993 0 DUE TO RELATED PARTIES 593 OTHER LONG-TERM LIABILITIES 20225 20818 3720133 4013290 -293157 6591 5120000 5126591 4833434 649057 6591 6591 642466 3257 3074410 3077667 3720133 935623 -3074410 -3074410 4010033 3257 3257 4013290 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 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 LITIGATION 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 ADJUSTMENT TO NET ASSETS SCHEDULE D, PART XI, LINE 8 5,120,000 TRANSFER FROM ELDER CARE ALLIANCE OF SAN RAFAEL OTHER REVENUE INCLUDED ON FORM 990 NOT ON AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XII, LINE 4B (164,498) LOSS ON SALE OF ASSETS 3,127,908 MANAGEMENT FEE INCOME OTHER EXPENSE INCLUDED ON AUDITED FINANCIAL STATEMENTS NOT ON FORM 990 SCHEDULE D, PART XIII, LINE 2D 164,498 LOSS ON SALE OF ASSETS (3,238,908) MANAGEMENT FEE INCOME OTHER PROGRAM SERVICE ACCOMPLISHMENTS FORM 990, PART III, LINE 4D THE ORGANIZATION GAVE A CHARITABLE CONTRIBUTION TO AN ORGANIZATION. AUDITED FINANCIAL STATEMENTS FORM 990, PART IV, LINE 12 AND PART XI, LINE 2B THE ORGANIZATION RECEIVES AUDITED FINANCIAL STATEMENTS ON A CONSOLIDATED BASIS WITH THE RELATED ORGANIZATIONS LISTED ON SCHEDULE R, PART II. ELDER CARE ALLIANCE 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 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 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'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. 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 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 THE COMPENSATION REVIEWS OF THE CEO AND CFO WERE DONE IN FY 2010 BY THE BOARD OF DIRECTORS. 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 THE 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 $1,586,431. IN ADDITION, ECA REIMBURSED LCS FOR THE CEO'S AND CFO'S COMPENSATION IN THE AMOUNT OF $433,862. ECA ALSO PAID LCS TECHNOLOGY FEES IN THE AMOUNT OF $60,000. THE REMAINING $89,080 WAS FOR MISCELLANEOUS TRAVEL REIMBURSEMENTS AND OTHER SMALL FEES. 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 true false false false false false false true false false true true true false true ELDER CARE ALLIANCE OF UNION CITY D 309578 ELDER CARE ALLIANCE OF SAN RAFAEL P 57247 MERCY RETIREMENT AND CARE CENTER P 58593 MERCY RETIREMENT AND CARE CENTER K 876437 SALEM LUTHERAN HOME ASSOC OF THE BAY CITIES K 809074 ELDER CARE ALLIANCE OF CAMARILLO K 242932 ELDER CARE ALLIANCE OF SAN FRANCISCO K 592513 ELDER CARE ALLIANCE OF UNION CITY K 177737 ELDER CARE ALLIANCE OF SAN RAFAEL K 540214 ELDER CARE ALLIANCE OF SAN RAFAEL R 5120000