2026-04-30T12:54:53-05:00 2025-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 2050 MAIN STREET SUITE 700 IRVINE CA 92614 990 2024-07-01 942940176 BAYWOOD COURT BAYW 5107332102 21966 DOLORES STREET CASTRO VALLEY CA 94546 MATT NEAL CEO 5107332102 2026-03-23 1 0 BRIAN YACKER P00401346 9492222999 2026-03-23 2024 2025-03-06 01:10:19Z MATT NEAL 21966 DOLORES STREET CASTRO VALLEY CA 94546 35736474 0 X BAYWOODCOURT.ORG X 1984 CA OPERATION OF A SKILLED NURSING, AND INDEPENDENT AND ASSISTED LIVING FACILITY. 8 8 299 29 0 0 27480 41750 25284826 26426781 1070389 1532365 24726 30099 26407421 28030995 141809 105693 0 0 13601474 13871385 0 0 4704 9741600 10114553 23484883 24091631 2922538 3939364 47198946 48670718 18176159 16816416 29022787 31854302 BAYWOOD COURT IS COMMITTED TO SENIORS SO THAT THEY MAY LIVE IN HEALTH, HAPPINESS AND DIGNITY. 0 0 8318736 105693 10840037 INDEPENDENT LIVING:BAYWOOD COURT PROVIDES 174 SENIOR INDEPENDENT LIVING UNITS WITH A WIDE RANGE OF SOCIAL ACTIVITIES DESIGNED TO KEEP SENIORS ENGAGED. 8318324 11228258 SKILLED NURSING: THE 56 BED HEALTH CENTER PROVIDES SKILLED NURSING CARE TO BAYWOOD COURT RESIDENTS AND THE SURROUNDING CASTRO VALLEY COMMUNITY. 3263620 4358486 ASSISTED LIVING:BAYWOOD COURT HAS 49 ASSISTED LIVING UNITS THAT PROVIDE A GREATER LEVEL OF CARE FOR SENIORS THAT REQUIRE ADDITIONAL ASSISTANCE. 19900680 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 71 0 1 299 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 CA X LISA RAY 5107332404 21966 DOLORES STREET CASTRO VALLEY CA 94546 GEORGE BISCHALANEY CHAIR 1.00 X X 0 0 0 BRUCE JOHNSON VICE CHAIR 1.00 X X 0 0 0 DEV MAHADEVAN TREASURER 1.00 X X 0 0 0 JENNIFER REED SECRETARY 1.00 X X 0 0 0 ROLAND WILLIAMS DIRECTOR 1.00 X 0 0 0 KEN PAPIERNIAK DIRECTOR 1.00 X 0 0 0 ELKE SOMMER DIRECTOR 1.00 X 0 0 0 NANCY DYAR DIRECTOR 1.00 X 0 0 0 MATT NEAL CEO 40.00 X 363303 0 29533 KULWINDER BHATIA DIRECTOR OF NURSING 40.00 X 196531 0 21503 DIPA GUPTA ADMINISTRATOR 40.00 X 187340 0 13934 KIM KONIG HR DIRECTOR 40.00 X 181430 0 17812 NATE RUNAS DIRECTOR OF OPERATIONS 40.00 X 181136 0 17963 LISA RAY CONTROLLER 40.00 X 178324 0 8593 MELVIN MENDOZA MAINTENANCE DIRECTOR 40.00 X 149308 0 12445 JODY HOLDSWORTH MARKETING DIRECTOR 40.00 X 143702 0 12151 KAREN HELLER MARKETING DIRECTOR 40.00 X 134248 0 13522 MARIA GARSAIN CLINICAL CARE COORDINATOR 40.00 X 134445 0 8358 MANJOT KOUR ASSISTED LIVING DIRECTOR 40.00 X 129632 0 13391 1979399 0 169205 17 0 1 0 SELECT REHABILITATION PO BOX 71985 CHICAGO IL 60694 REHAB 707203 ALAN'S LANDSCAPE PO BOX 63 MT EDEN CA 94557 LANDSCAPING 358488 SILMAR FLOORING INC 3950 VALLEY AVE C PLEASANTON CA 94506 CARPET INSTALLATION 262928 MISSION LINEN 6590 CENTRAL LANE NEWARK CA 94561 LINEN SERVICE 228453 PACE GLASS 1418 E 3RD AVE SAN MATEO CA 94401 WINDOW INSTALLATION 181538 18 41750 41750 SKILLED NURSING 623000 11228258 11228258 INDEPENDENT LIVING 623000 10840037 10840037 ASSISTED LIVING 623000 4358486 4358486 26426781 598668 598668 45151 21854 23297 23297 23297 8586382 7652685 933697 933697 933697 37742 30940 6802 6802 28030995 26426781 0 1562464 105693 105693 1301762 159747 1142015 10336649 9390309 946340 341308 325895 15413 1081157 926347 154810 810509 670348 140161 15340 15340 97280 97280 122990 122990 486254 348659 137595 940894 700989 235201 4704 388928 388928 898514 870616 27898 564921 546787 18134 1828803 1770100 58703 523930 281285 242645 FOOD SERVICES 1386880 1386880 ANCILLARY PATIENT CARE 1349304 1349304 REPAIRS & MAINTENANCE 702308 679765 22543 BED TAX 373541 373541 434666 14415 420251 24091631 19900680 4186247 4704 3395 3395 1240710 1378869 1529594 1368192 487767 462192 45796112 22709591 18832800 23086521 25000132 22283457 104548 88092 47198946 48670718 2824660 3024430 14344033 12862747 1007466 929239 18176159 16816416 X 28960946 31790355 61841 63947 29022787 31854302 47198946 48670718 X 3939364 392151 -1500000 X X 0 1 X 1 0 X 254212 130438 27480 41750 453880 21668739 24203657 25284826 26426781 97584003 26040 25805 37742 89587 21922951 24360135 25338111 26506273 98127470 0 0 0 98127470 493283 553051 621092 643819 2311245 493283 553051 621092 643819 2311245 640 640 22416874 24913186 25959203 27150092 100439355 0.97700 0.94870 0.02300 0.02280 X 26475 26475 26475 26475 26475 26475 26475 26475 26475 26475 0.00000 1.00000 0.00000 0 0 6243960 6243960 38064447 21687498 16376949 1487705 1022093 465612 23086521 TENANT DEPOSITS 929239 929239 X 26795462 392151 -1649538 -1257387 28052849 -21854 -21854 28030995 23963947 21854 21854 23942093 149538 149538 24091631 PART V, LINE 4: PROVIDE GRANTS FOR RESIDENT HARDSHIP IN MEETING RENT OBLIGATIONS. RESIDENTS THAT HAVE LIVED AT BAYWOOD LONGER THAN SEVEN YEARS CAN APPLY AND, IF THEY MEET THE FINANCIAL CRITERIA THAT PROVES A HARDSHIP, A GRANT WILL BE CONSIDERED. PART X, LINE 2: BWC IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE, SECTION 23701D. ACCORDINGLY, IT HAS NOT PROVIDED FOR INCOME TAXES IN THESE FINANCIAL STATEMENTS. EACH YEAR, MANAGEMENT CONSIDERS WHETHER ANY MATERIAL TAX POSITION THE BWC HAS TAKEN IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY. MANAGEMENT BELIEVES THAT ANY POSITIONS BWC HAS TAKEN ARE SUPPORTED BY SUBSTANTIAL AUTHORITY AND, HENCE, DO NOT NEED TO BE MEASURED OR DISCLOSED IN THESE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RESIDENT ASSISTANCE -93,225. LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT -56,313. DISTRICT DISTRIBUTION -1,500,000. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSE -21,854. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 21,854. PART XII, LINE 4B - OTHER ADJUSTMENTS: RESIDENT ASSISTANCE 93,225. LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT 56,313. 1 RESIDENT ASSISTANCE 2 77951 SCHOLARSHIPS 22 27742 PART I, LINE 2: A RESIDENT APPLIES FOR FINANCIAL AID BY FILLING OUT THE AID FORM AND IDENTIFYING ASSETS AND INCOME. THE COMMITTEE CONSISTING OF A BOARD MEMBER AND THE CEO REVIEW THE ANONYMOUS AID FORM REQUESTS AND CALCULATES THE AMOUNT OF FINANCIAL AID THE RESIDENT QUALIFIES FOR. INDEPENDENT LIVING AND ASSISTED LIVING RESIDENTS THAT HAVE LIVED AT BAYWOOD COURT FOR 7 YEARS OR LONGER ARE ELIGIBLE TO APPLY. RESIDENTS MUST APPLY ANNUALLY FOR AID. THE AID IS SUBTRACTED MONTHLY FROM RENT OWED TO BAYWOOD. 0 0 0 0 0 1 0 0 0 MATT NEAL CEO 315058 0 48245 0 0 0 14717 0 14816 0 392836 0 0 0 KULWINDER BHATIA DIRECTOR OF NURSING 182846 0 13685 0 0 0 8853 0 12650 0 218034 0 0 0 DIPA GUPTA ADMINISTRATOR 170640 0 16700 0 0 0 8194 0 5740 0 201274 0 0 0 KIM KONIG HR DIRECTOR 166610 0 14820 0 0 0 9164 0 8648 0 199242 0 0 0 NATE RUNAS DIRECTOR OF OPERATIONS 166940 0 14196 0 0 0 8199 0 9764 0 199099 0 0 0 LISA RAY CONTROLLER 163157 0 15167 0 0 0 8500 0 93 0 186917 0 0 0 MELVIN MENDOZA MAINTENANCE DIRECTOR 137734 0 11574 0 0 0 6750 0 5695 0 161753 0 0 0 JODY HOLDSWORTH MARKETING DIRECTOR 75997 0 67705 0 0 0 6482 0 5669 0 155853 0 0 0 PART I, LINE 6 THE CEO COMPENSATION IS INDIRECTLY TIED TO NET EARNINGS. A CALIFORNIA MUNICIPAL FINANCE AUTHORITY 7625000 TO FINANCE MASTER PLAN PROJECTS 0 0 0 A 7625000 375335 0 0 1 1 A 0 0 0 0 0 0 0 0 0 A 0 FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEES HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD RECEIVES THE DRAFT OF THE 990 VIA EMAIL AND HAS TIME TO RESPOND WITH QUESTIONS/CONCERNS. THEN THE 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS POTENTIAL FINANCIAL OR FIDUCIARY CONFLICTS OF INTEREST CONFRONTING OFFICERS, INCLUDING BOARD MEMBERS, AND EMPLOYEES AND RELATIONSHIPS BETWEEN THE CORPORATION AND OTHER ENTITIES GIVING RISE TO POTENTIAL CONFLICTS. REPORTING ACTUAL OR POTENTIAL CONFLICTS IS TO BE MADE TO THE CORPORATION THROUGH MANAGEMENT OR THE BOARD OF DIRECTORS, AS APPROPRIATE. THE FULL BOARD OR A COMMITTEE EVALUATES BOARD LEVEL CONFLICT SITUATIONS AND SENIOR MANAGEMENT WOULD REVIEW ANY MANAGEMENT LEVEL CONFLICT SITUATIONS. CONFLICTS ARE HANDLED BY REMOVING THE CONFLICTED INDIVIDUAL FROM THE DECISION MAKING PROCESS OR BY NOT PROCEEDING WITH THE TRANSACTION GIVING RISE TO THE POTENTIAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD HAS REVIEWED THE GEOGRAPHIC COMPENSATION SURVEY FOR COMPARABLE SALARIES, DONE A REVIEW OF PERFORMANCE AND ADDRESSED THE BASIC COMPENSATION AND BONUS, BASED ON GOALS SET. THE COMPENSATION WAS LAST REVIEWED JUNE 2025. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC BY REQUEST OF THE CEO. FORM 990, PART XI, LINE 9: DISTRICT DISTRIBUTION -1,500,000. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.