2011-08-15T16:05:45-05:00 2011-03-31 BERGER LEWIS ACCOUNTANCY CORP 55 ALMADEN BLVD STE 600 SAN JOSE CA 95113 990 2010-04-01 942670036 LYTTON GARDENS INC LYTT 6503283300 437 WEBSTER STREET PALO ALTO CA 94301 KEVIN GERBER 6503283300 2011-08-15 1 LAWRENCE S KUECHLER 4084941200 2011-08-12 2010 2016-02-24 21:20:13Z KEVIN GERBER 437 WEBSTER STREET PALO ALTO CA 94301 17374179 0 X WWW.LYTTONGARDENS.ORG X 1980 CA OWN AND OPERATE A 145-BED SKILLED NURSING AND SUBACUTE FACILITY IN PALO ALTO, CALIFORNIA. 9 9 192 412 0 0 112712 27757 15230487 17221243 4525 613 118454 119024 15466178 17368637 0 0 0 0 7524387 7816944 0 0 0 6373005 7075253 13897392 14892197 1568786 2476440 14921044 27145904 16517428 26297984 -1596384 847920 THE MISSION OF THE ORGANIZATION IS TO PROVIDE QUALITY SENIOR COMMUNITIES, ENCOMPASSING HOUSING, ASSISTED LIVING, AND SOCIAL AND HEALTH CARE SERVICES. THE ORGANIZATION OWNS AND OPERATES A 145-BED SKILLED NURSING AND SUBACUTE FACILITY IN PALO ALTO, CALIFORNIA. 0 0 7464483 9996648 NURSING SERVICES - TO PROVIDE SKILLED NURSING SERVICES FOR UP TO 145 RESIDENTS OF THE PALO ALTO, CA AREA, REGARDLESS OF THEIR FINANCIAL MEANS. 505 PEOPLE SERVED DURING THE YEAR. 3188134 4269640 ANCILLARY SERVICES - OTHER MEDICALLY RELATED SERVICES THAT ARE DONE ON AN OUTPATIENT BASIS OR SERVICES PROVIDED THAT ARE NOT INCLUDED IN THE REGULAR ROOM AND BOARD. 2206461 2954955 FOOD AND SOCIAL SERVICES - TO PROVIDE HIGH QUALITY, NUTRITIOUS MEALS WITH COMMUNITY VOLUNTEERS PROVIDING SOCIAL INTERACTION TO RESIDENTS WHO HAVE LIMITED FAMILY SUPPORT. 505 PEOPLE SERVED DURING THE YEAR. 12859078 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 192 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X LYTTON GARDENS SENIOR COMMUNITIES 6503283300 437 WEBSTER STREET PALO ALTO CA 94301 ANNE PERLMAN - TO JUNE 2010 1.00 X 0 0 0 ALFRED KENRICK 1.00 X 0 0 0 SCOTT BUCHANAN - TO JUNE 2010 1.00 X 0 0 0 JOHN K COLWELL MD 1.00 X 0 0 0 STEVEN LANE MD 1.00 X 0 0 0 WILLIAM J PETERS 1.00 X 0 0 0 SUANNE RAMAR 1.00 X 0 0 0 BAXTER RICE 1.00 X 0 0 0 HELEN SAUSE 1.00 X 0 0 0 EDWARD C DRISCOLL JR 1.00 X 0 0 0 LEE I LIPPERT 1.00 X 0 0 0 KEVIN GERBER 1.40 X 11095 303202 81605 WILLIAM C TOBIN 1.40 X 13844 378339 57781 MARILYN C KENNEDY 1.40 X 8463 231296 78416 33402 912837 217802 0 0 1 0 CONSONUS REHAB PO BOX 4800 PORTLAND OR 97208 REHABILITATION 1353543 FOODSERVICE PARTNERS INC 825 ECCLES AVE SOUTH SAN FRANCISCO CA 94080 FOOD SERVICES FOR RESIDENTS 790159 PHARMERICA PO BOX 59 LONGMONT CO 80502 MEDICINE SUBSCRIPTION SERVICES 598572 NEXGEN HEALTHCARE INC 2118 WALSH AVE STE 135 SANTA CLARA CA 95050 STAFFING AGENCY 247341 4 27757 5100 27757 MEDICARE, MEDICAID PMT 623000 13143088 13143088 PATIENT SERVICE REV. 623000 4078155 4078155 17221243 613 613 124566 5542 119024 119024 119024 17368637 17221243 0 119637 36707 36707 6187003 5501727 685276 1141453 1086539 54914 451781 408929 42852 32743 32743 33635 33635 833417 47577 785840 643965 643965 880546 880546 558003 558003 145460 145460 ANCILLARY SERVICES 2394956 2394956 FOOD SERVICE AND OTHERS 849281 849281 SPECIAL TAX ASSESSMENT 361152 361152 BAD DEBT EXPENSE 342095 342095 14892197 12859078 2033119 0 17070 37060 4983668 2655974 2054796 2134789 62836 117479 312743 242007 13089440 8392431 4939984 4697009 2910436 508618 2549947 13842532 14921044 27145904 1058364 1009934 15443064 25272050 16000 16000 16517428 26297984 X -1708421 720149 112037 127771 -1596384 847920 14921044 27145904 X 2476440 -32136 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 678094 678094 11189863 7512441 3677422 868622 713760 154862 352861 166230 186631 4697009 BENEFICIAL INTEREST IN REMAINDER TRUST 127771 CASH RESERVED FOR BOND REPAYMENT 13714761 13842532 LEASE DEPOSIT 16000 16000 17368637 14892197 2476440 -32136 -32136 2444304 17336501 -32136 -32136 17368637 0 17368637 14892197 0 14892197 0 14892197 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY THE ORGANIZATION IN THEIR FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION'S FEDERAL RETURNS FOR YEARS ENDED MARCH 31, 2010, 2009 AND 2008 COULD BE SUBJECT TO EXAMINATION BY FEDERAL TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. THE ORGANIZATION'S STATE RETURNS FOR YEARS ENDED MARCH 31, 2010, 2009, 2008 AND 2007 COULD BE SUBJECT TO EXAMINATION BY STATE TAXING AUTHORITIES, GENERALLY FOR FOUR YEARS AFTER THEY ARE FILED. X X X 0 1 0 0 0 0 0 0 0 KEVIN GERBER 11095 303202 0 0 0 0 2056 56183 825 22541 13976 381926 0 0 WILLIAM C TOBIN 8998 245909 353 9647 4493 122783 1738 47488 302 8253 15884 434080 4493 122783 MARILYN C KENNEDY 8463 231296 0 0 0 0 1761 48124 1007 27524 11231 306944 0 0 PART I, LINE 4B DURING THE YEAR, WILLIAM TOBIN RECEIVED DISTRIBUTION FROM 457F DEFERRED COMPENSATION PLAN OF $127,276. SUPPLEMENTAL INFORMATION PART III SCHEDULE J PART I LINE 3 THE BOXES CHECKED ON LINE 3 INDICATE THOSE METHODS USED BY EPISCOPAL SENIOR COMMUNITIES (ESC), A RELATED ORGANIZATION, TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO. ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS 680164610 NONEAVAIL 2011-03-10 11885000 TO REFUND PRIOR ISSUE (SERIES 1999 BONDS) 0 1 0 35000 11885000 27600 6007 11816393 2011 1 0 1 1 0 1 1 DEXIA BANK 7.000000000000 0 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION TOGETHER WITH ITS AFFILIATED ORGANIZATIONS (SEE SCHEDULE R) 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 THE 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 LYTTON GARDENS, INC. FORM 990, PART VI, SECTION A, LINE 7A THE 9 MEMBER BOARD OF LYTTON GARDENS, INC (LGI) IS IDENTICAL TO THE BOARD OF LYTTON GARDENS SENIOR COMMUNITIES WHICH IS THE SOLE MEMBER OF LGI. 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 REVIEW THE 990 INFORMATION BEFORE FILING. 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 ON. 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 LYTTON GARDENS, 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 CHAIR 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 CHECKED BY THE CONSULTANT. THIS REVIEW INCLUDES TOTAL CASH COMPENSATION AND BENEFITS INCLUDING RETIREMENT PLANS. EVERY YEAR, THE VICE PRESIDENT OF HUMAN RESOURCE CHECKS THE COMPENSATION FOR ALL MANAGEMENT AGAINST MARKET ANALYSIS GUIDELINES AND RECOMMENDS CHANGES. THIS REVIEW ALSO INCLUDES A TEST OF BENEFITS AGAINST SIMILAR COMPETING COMPANIES. FORM 990, PART VI, SECTION C, LINE 19 POLICIES AND STATEMENTS ARE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -32,136. EMPLOYEE COMPENSATION; W-2 FILINGS FORM 990 PART I LINE 5 AND PART V LINE 2A COMPENSATION FOR ALL BUT MANAGMENT EMPLOYEES OF THE FOUR RELATED LYTTON GARDENS ENTITIES (COMMUNITY HOUSING, INC., LYTTON IV HOUSING CORPORATION, LYTTON GARDENS, INC. AND LYTTON GARDENS SENIOR COMMUNITIES(LGSC)) IS PAID BY THE PARENT ORGANIZATION - LGSC, AND THEN ALLOCATED TO THE DIFFERENT ENTITIES WHERE WORK IS PERFORMED. THE 3 MANAGEMENT EMPLOYEES LISTED IN FORM 990 PART VII ARE PAID BY LGSC'S PARENT, EPISCOPAL SENIOR COMMUNITIES(ESC), WITH COMPENSATION ALLOCATED TO EACH LYTTON ENTITY WHERE WORK IS PERFORMED. W-2S/W-3S ARE ISSUED BY EITHER LGSC OR ESC FOR THE PARTICULAR EMPLOYEES INVOLVED. COMPENSATION REPORTING FORM 990 PART VII SECTION A AND SCHEDULE J: 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. 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. LYTTON IV HOUSING CORPORATION 437 WEBSTER STREET PALO ALTO CA 94301 770324027 AFFORDABLE SENIOR HOUSING CA 501(C)(3) 9 N/A 0 COMMUNITY HOUSING INC 437 WEBSTER STREET PALO ALTO CA 94301 942264235 AFFORDABLE SENIOR HOUSING/ASSISTED LIVING CA 501(C)(3) 9 N/A 0 LYTTON GARDENS SENIOR COMMUNITIES 437 WEBSTER STREET PALO ALTO CA 94301 943382412 MANAGEMENT AND FUNDRAISING SUPPORT CA 501(C)(3) 11B II N/A 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0