JEWISH HOME: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: JEWISH HOME (EIN 94-0545320)
Tax period: 2021-07-01 to 2022-06-30
Filed: 2023-10-16
IRS object ID: 202322899349302747
Schema version: 2021v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule H
Schedule J
Schedule K
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-10-16T15:50:58-05:00	ReturnTs
Tax Period End	2022-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	910189318	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MOSS ADAMS LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	101 SECOND STREET SUITE 900	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94105	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	940545320	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HEBREW HOME FOR AGED DISABLED	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	HEBR	BusinessNameControlTxt
Phone	4153342500	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	302 SILVER AVENUE	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	941121510	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARY CONNICK	PersonNm
Person Title	CHIEF FINANCIAL OFFICER	PersonTitleTxt
Phone	4153342500	PhoneNum
Signature	2023-10-16	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	MARY	PersonFirstNm
Person Last	CONNICK	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MICHAEL LUMSDEN	PreparerPersonNm
PTIN	P01262236	PTIN
Phone	4159561500	PhoneNum
Preparation	2023-10-16	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	SAN FRANCISCO CAMPUS FOR JEWISH LIVING	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	ADRIENNE GREEN MD	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	302 SILVER AVENUE	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	941121510	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$93,510,602	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.SFCJL.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1871	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	WE ARE A LICENSED NURSING HOME AND LICENSED RESIDENTIAL CARE FOR THE ELDERLY FACILITY THAT PROVIDES TO SENIORS LIFE ENRICHING SERVICES THAT PROMOTE INDIVIDUAL DIGNITY, ENCOURAGE INDEPENDENCE, AND REFLECT THE SOCIAL, CULTURAL, AND SPIRITUAL VALUES OF THE JEWISH TRADITION.	ActivityOrMissionDesc
Voting Members Governing Body	15	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	882	TotalEmployeeCnt
Total Volunteers	252	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$24,534,334	PYContributionsGrantsAmt
CY Contributions Grants	$2,568,277	CYContributionsGrantsAmt
PY Program Service Revenue	$76,455,771	PYProgramServiceRevenueAmt
CY Program Service Revenue	$90,364,519	CYProgramServiceRevenueAmt
PY Investment Income	$139,552	PYInvestmentIncomeAmt
CY Investment Income	$356,141	CYInvestmentIncomeAmt
PY Other Revenue	$469,222	PYOtherRevenueAmt
CY Other Revenue	$152,999	CYOtherRevenueAmt
PY Total Revenue	$101,598,879	PYTotalRevenueAmt
CY Total Revenue	$93,441,936	CYTotalRevenueAmt
PY Grants And Similar Paid	$200,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$51,331,088	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$52,987,703	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$538,267	CYTotalFundraisingExpenseAmt
PY Other Expenses	$53,950,938	PYOtherExpensesAmt
CY Other Expenses	$59,777,715	CYOtherExpensesAmt
PY Total Expenses	$105,482,026	PYTotalExpensesAmt
CY Total Expenses	$112,765,418	CYTotalExpensesAmt
PY Revenues Less Expenses	-$3,883,147	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$19,323,482	CYRevenuesLessExpensesAmt
Total Assets BOY	$286,369,109	TotalAssetsBOYAmt
Total Assets EOY	$289,436,843	TotalAssetsEOYAmt
Total Liabilities BOY	$116,180,525	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$140,741,840	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$170,188,584	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$148,695,003	NetAssetsOrFundBalancesEOYAmt
Mission	ENRICHING THE QUALITY OF LIFE OF OLDER ADULTS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$102,046,906	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$90,364,519	RevenueAmt
Desc	THE ORGANIZATION PROVIDES LONG-TERM CARE, SHORT-TERM REHABILITATION, AND ACUTE PSYCHIATRIC CARE SERVICES IN ITS 374 BED FACILITY. IN THE CURRENT FISCAL YEAR, THE ORGANIZATION SERVED AN AVERAGE OF 337 PATIENTS AND RESIDENTS PER DAY. THERE WERE 49 NEW ADMISSIONS FOR LONG-TERM CARE, 900 SHORT-TERM CARE PATIENTS, AND 153 PATIENTS THAT REQUIRED ACUTE PSYCH HOSPITALIZATION. THE ORGANIZATION ALSO PROVIDES ASSISTED LIVING AND MEMORY CARE IN A NEWLY CONSTRUCTED FACILITY WITH 190 UNITS. THIS FACILITY OPENED IN SEPTEMBER 2020 AND SERVED AN AVERAGE OF 96 RESIDENTS DURING THE YEAR. THE ORGANIZATION AND ITS PROGRAMS ARE HOUSED IN 5 BUILDINGS ON A 9-ACRE CAMPUS.	Desc
Total Program Service Expenses	$102,046,906	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	Yes (1)	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	Yes (1)	OperateHospitalInd
Audited Financial Stmt Att	Yes (1)	AuditedFinancialStmtAttInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	Yes (1)	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	0	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	103	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	882	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	15	GoverningBodyVotingMembersCnt
Independent Voting Member	15	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MARY CONNICK	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4155622650	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	302 SILVER AVENUE	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94112	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
DAVID LOWI
CHAIR	4.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
HOWARD F FINE
VICE CHAIR	2.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
SOPHIE SHARP
VICE CHAIR	2.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
STEVEN FAYNE
TREASURER	2.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
ALEX MANN
SECRETARY	2.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
JAMES A DAVIS MD
ASSISTANT SECRETARY (START 11/2021)	2.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
DAVID ARRICK
TRUSTEE (START 7/2021)	2.00	0.00	Yes (X)		$0	$0	$0
JESSICA EISLER
TRUSTEE	2.00	0.00	Yes (X)		$0	$0	$0
MATTHEW D GERSHUNY
TRUSTEE	2.00	0.00	Yes (X)		$0	$0	$0
DAVID GOLDIN
TRUSTEE	2.00	0.00	Yes (X)		$0	$0	$0
ADRIENNE GREEN MD
TRUSTEE	2.00	0.00	Yes (X)		$0	$0	$0
LAURA KLAPPER
TRUSTEE	2.00	0.00	Yes (X)		$0	$0	$0
VALERIE KREIGER JAHAN MD
TRUSTEE (START 7/2021)	2.00	0.00	Yes (X)		$0	$0	$0
JUDITH PLAYER
TRUSTEE	2.00	0.00	Yes (X)		$0	$0	$0
JASON SECORE
TRUSTEE (START 6/2022)	2.00	0.00	Yes (X)		$0	$0	$0
LYNN SEDWAY
TRUSTEE (THRU 11/2021)	2.00	0.00	Yes (X)		$0	$0	$0
DANIEL RUTH
PRESIDENT & CEO (THRU 2/2022)	24.00	4.00		Yes (X)	$0	$872,325	$69,033
MARY CONNICK
TREAS & CFO / INT CEO (START 2/2022)	25.00	5.00		Yes (X)	$0	$357,138	$9,801
MICHAEL SKAFF
CHIEF OPERATING OFFICER	25.00	5.00			$0	$377,219	$17,634	Yes (X)
MARK FRIEDLANDER
ED, NURSING HOME ADMIN (THRU 3/2021)	40.00	0.00			$239,920	$0	$12,332	Yes (X)
PEGGY CMIEL
DIR OF NURSING & CLINICAL OPERATIONS	40.00	0.00			$208,449	$0	$28,587	Yes (X)
GREGORY K BOGART
ADMINISTRATOR	40.00	0.00			$159,834	$0	$32,513	Yes (X)
STEPHEN T HALL
ACUTE PSYCHIATRIC UNIT MEDICAL DIR	40.00	0.00			$244,257	$0	$27,923		Yes (X)
ROBERT H SARISON
DIR OF CAMPUS PROGRAMS	40.00	0.00			$178,938	$0	$7,557		Yes (X)
MARIO LEMAY
DIR OF ORGANIZATIONAL EFFECTIVENESS	40.00	0.00			$182,053	$0	$18,488		Yes (X)
MARILYN MINERALES
LICENSED VOCATIONAL NURSE	40.00	0.00			$206,678	$0	$33,202		Yes (X)
STACI CHANG
CHIEF MARKETING & BUS STRAT OFFICER	40.00	0.00			$278,204	$0	$14,645		Yes (X)
SHERIE KOSHOVER
FORMER CAO (THRU 3/2021)	0.00	0.00			$0	$121,044	$22,887			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,698,333	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$1,727,726	TotReportableCompRltdOrgAmt
Total Other Compensation	$294,602	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	78	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (1)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
MORRISON COMMUNITY LIVING
PO BOX 102289	ATLANTA	GA	303682289	NUTRITION SERVICES	$4,646,789
ONR INC
8500 BLUFFSTONE COVE	AUSTIN	TX	78759	PHYSICAL, OCCUPATIONAL, & SPEECH THERAPY	$3,451,051
ALIXARX LLC
4727 W SHAW AVE 105	FRESNO	CA	93722	PHARMACY SERVICES	$1,534,461
ACCLAIM PROFESSIONAL HEALTHCARE LLC
4340 REDWOOD HIGHWAY A14	SAN RAFAEL	CA	94903	TEMPORARY STAFFING	$1,363,441
SERVING SENIORS CARE
335 GELLERT BLVD SUITE 110	DALY CITY	CA	94015	TEMPORARY STAFFING	$909,116

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	48	CntrctRcvdGreaterThan100KCnt
Government Grants	$1,084,992	GovernmentGrantsAmt
All Other Contributions	$1,483,285	AllOtherContributionsAmt
Total Contributions	$2,568,277	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
NET PATIENT SERV. REV.	623000	$90,042,642	$90,042,642
RENTAL INCOME - JSLG	531120	$168,000	$168,000
OTHER OPERATING REV.	623000	$153,877	$153,877

Field	Value	IRS element (for citing)
Total Program Service Revenue	$90,364,519	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$144,485	TotalRevenueColumnAmt
Exclusion	$144,485	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$211,656	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$211,656	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$211,656	TotalRevenueColumnAmt
Exclusion	$211,656	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$108,479	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$68,666	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$39,813	TotalRevenueColumnAmt
Exclusion	$39,813	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt
PARKING REVENUE	812930	$88,207	$88,207
CAFETERIA / GUEST MEAL	722514	$24,979	$24,979

Field	Value	IRS element (for citing)
Other Revenue Total	$113,186	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$93,441,936	TotalRevenueColumnAmt
Related Or Exempt Func Income	$90,364,519	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$509,140	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$772,836	TotalAmt
Program Services	$772,836	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$40,211,897	TotalAmt
Program Services	$39,508,798	ProgramServicesAmt
Management And General	$286,005	ManagementAndGeneralAmt
Fundraising	$417,094	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$1,313,819	TotalAmt
Program Services	$1,291,239	ProgramServicesAmt
Management And General	$9,389	ManagementAndGeneralAmt
Fundraising	$13,191	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$7,649,030	TotalAmt
Program Services	$7,517,026	ProgramServicesAmt
Management And General	$54,888	ManagementAndGeneralAmt
Fundraising	$77,116	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$3,040,121	TotalAmt
Program Services	$2,988,358	ProgramServicesAmt
Management And General	$21,524	ManagementAndGeneralAmt
Fundraising	$30,239	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$336,004	TotalAmt
Program Services	$291,952	ProgramServicesAmt
Management And General	$44,052	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$122,671	TotalAmt
Management And General	$122,671	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$24,564,688	TotalAmt
Program Services	$16,556,651	ProgramServicesAmt
Management And General	$8,008,012	ManagementAndGeneralAmt
Fundraising	$25	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$726,063	TotalAmt
Management And General	$726,063	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$351,717	TotalAmt
Program Services	$264,244	ProgramServicesAmt
Management And General	$86,887	ManagementAndGeneralAmt
Fundraising	$586	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$387,226	TotalAmt
Program Services	$387,226	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$2,999,420	TotalAmt
Program Services	$2,794,354	ProgramServicesAmt
Management And General	$205,066	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$53,532	TotalAmt
Program Services	$53,274	ProgramServicesAmt
Management And General	$258	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$28,048	TotalAmt
Program Services	$27,884	ProgramServicesAmt
Management And General	$164	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$4,703,234	TotalAmt
Program Services	$4,703,234	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$14,487,773	TotalAmt
Program Services	$14,487,773	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,829,979	TotalAmt
Program Services	$1,829,979	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
MEDICAL SUPPLIES	$4,176,176	$4,176,176
FOOD	$2,444,854	$2,444,854
EQUIPMENT & MAINTENANCE	$1,557,374	$1,112,836	$444,538
LICENSES AND FEES	$369,274	$369,274

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$639,682	TotalAmt
Program Services	$468,938	ProgramServicesAmt
Management And General	$170,728	ManagementAndGeneralAmt
Fundraising	$16	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$112,765,418	TotalAmt
Program Services	$102,046,906	ProgramServicesAmt
Management And General	$10,180,245	ManagementAndGeneralAmt
Fundraising	$538,267	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$25,948	BOYAmt
EOY	$27,372	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$4,571,688	BOYAmt
EOY	$23,073,527	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$7,597	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$12,977,759	BOYAmt
EOY	$11,608,613	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$800,000	BOYAmt
EOY	$800,000	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$203,964	BOYAmt
EOY	$192,299	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$667,894	BOYAmt
EOY	$2,111,601	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$293,027,680	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$82,256,815	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$223,035,703	BOYAmt
EOY	$210,770,865	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$44,078,556	BOYAmt
EOY	$40,852,566	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$286,369,109	BOYAmt
EOY	$289,436,843	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$13,790,724	BOYAmt
EOY	$13,691,248	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$56,375	BOYAmt
EOY	$56,375	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$88,064,401	BOYAmt
EOY	$115,955,896	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$4,474,520	BOYAmt
EOY	$4,090,747	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$9,794,505	BOYAmt
EOY	$6,947,574	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$116,180,525	BOYAmt
EOY	$140,741,840	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$145,732,361	BOYAmt
EOY	$126,908,268	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$24,456,223	BOYAmt
EOY	$21,786,735	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$170,188,584	BOYAmt
EOY	$148,695,003	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$286,369,109	BOYAmt
EOY	$289,436,843	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$19,323,482	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	-$2,170,099	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$13,765,691	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$18,225,340	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,637,780	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$24,534,334	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,568,277	CurrentTaxYearAmt
Total	$62,731,422	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$13,765,691	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$18,225,340	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,637,780	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$24,534,334	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,568,277	CurrentTaxYearAmt
Total	$62,731,422	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$19,308,822	SubstantialContributorsTotAmt
Public Support Total170	$43,422,600	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,041	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,064	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$86,687	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$121,552	CurrentTaxYearMinus1YearAmt
Current Tax Year	$144,485	CurrentTaxYearAmt
Total	$356,829	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$296,606	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$598,972	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,347,957	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$514,994	CurrentTaxYearMinus1YearAmt
Current Tax Year	$113,186	CurrentTaxYearAmt
Total	$2,871,715	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$65,959,966	TotalSupportAmt
Gross Receipts Rltd Activities	$377,040,565	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.65830	PublicSupportCY170Pct
Public Support PY170	0.66170	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	OTHER REVENUE - 2017 AMOUNT: $ 296,606. 2018 AMOUNT: $ 598,972. 2019 AMOUNT: $ 1,347,957. 2020 AMOUNT: $ 514,994. 2021 AMOUNT: $ 113,186.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	0	VolunteersInd
Paid Staff Or Management	0	PaidStaffOrManagementInd
Media Advertisements	0	MediaAdvertisementsInd
Mailings Members	0	MailingsMembersInd
Publications Or Broadcast	0	PublicationsOrBroadcastInd
Grants Other Organizations	0	GrantsOtherOrganizationsInd
Direct Contact Legislators	0	DirectContactLegislatorsInd
Rallies Demonstrations	0	RalliesDemonstrationsInd
Other Activities	Yes (1)	OtherActivitiesInd
Other Activities	$21,595	OtherActivitiesAmt
Total Lobbying Expenditures	$21,595	TotalLobbyingExpendituresAmt
Not Described Section501c3	0	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART II-B, LINE 1:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION PAYS DUES TO: (I) THE CALIFORNIA HOSPITAL ASSOCIATION/HOSPITAL COUNCIL NORTHERN AND CENTRAL CALIFORNIA; (II) LEADING AGE CALIFORNIA; AND (III) LEADING AGE NATIONAL. A PORTION OF THOSE DUES HAVE BEEN INDICATED AS UTILIZED FOR LOBBYING ACTIVITIES RELATED TO THE PROMOTION OF SENIOR CARE INITIATIVES.	ExplanationTxt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$18,535,446	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$2,579,377	InvestmentEarningsOrLossesAmt
End Year Balance	$15,956,069	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$15,617,661	BeginningYearBalanceAmt
Investment Earnings Or Losses	$2,917,785	InvestmentEarningsOrLossesAmt
End Year Balance	$18,535,446	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$14,761,999	BeginningYearBalanceAmt
Investment Earnings Or Losses	$855,662	InvestmentEarningsOrLossesAmt
End Year Balance	$15,617,661	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$13,365,303	BeginningYearBalanceAmt
Investment Earnings Or Losses	$1,396,696	InvestmentEarningsOrLossesAmt
End Year Balance	$14,761,999	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$12,664,908	BeginningYearBalanceAmt
Investment Earnings Or Losses	$739,632	InvestmentEarningsOrLossesAmt
Other Expenditures	$39,237	OtherExpendituresAmt
End Year Balance	$13,365,303	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.00000	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.53190	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.46810	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	Yes (1)	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$90,849	OtherCostOrOtherBasisAmt
Book Value	$90,849	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$268,850,716	OtherCostOrOtherBasisAmt
Depreciation	$65,729,064	DepreciationAmt
Book Value	$203,121,652	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$18,334,591	OtherCostOrOtherBasisAmt
Depreciation	$14,078,176	DepreciationAmt
Book Value	$4,256,415	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,751,524	OtherCostOrOtherBasisAmt
Depreciation	$2,449,575	DepreciationAmt
Book Value	$3,301,949	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$210,770,865	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (9 entries)

DescDesc	Book ValueBookValueAmt
BENEFICIAL INTEREST IN JHSLF	$21,398,428
SPLIT INTEREST AGREEMENTS	$2,804,327
OTHER ASSETS	$35,184
INTEREST IN NET ASSETS OF JHSLF	$3,875,312
DUE FROM AFFILIATED ORGANIZATIONS	$2,615,893
UNSPENT BOND PROCEEDS HELD BY TRUSTEE	$7,684,649
WORKERS COMP DEPOSITS	$2,265,007
OTHER RECEIVABLES	$170,351
CASH HELD FOR RESIDENTS	$3,415

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$40,852,566	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
DEPOSITS	$169,395
DUE TO AFFILIATED ORGANIZATIONS	$890,679
AFFILIATED ORGANIZATION LOANS PAYABLE	$5,887,500

Field	Value	IRS element (for citing)
Total Liability	$6,947,574	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$91,340,503	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	-$2,170,099	OtherRevenueAmt
Revenue Not Reported	-$2,170,099	RevenueNotReportedAmt
Revenue Subtotal	$93,510,602	RevenueSubtotalAmt
Other Revenues Not Included	-$68,666	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$68,666	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$93,441,936	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$112,834,084	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$68,666	OtherExpensesIncludedAmt
Expenses Not Reported	$68,666	ExpensesNotReportedAmt
Expenses Subtotal	$112,765,418	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$112,765,418	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART V, LINE 4:	THE ORGANIZATION'S ENDOWMENT ASSETS CONSISTS OF FUNDS ESTABLISHED TO GENERATE OPERATING SUPPORT FOR THE ORGANIZATION.
PART X, LINE 2:	THE ORGANIZATION FOLLOWS THE U.S. GAAP ACCOUNTING STANDARD REGARDING ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THIS ACCOUNTING STANDARD PROVIDES DETAILED GUIDANCE FOR FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE STANDARD REQUIRES AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION HAS REVIEWED ITS TAX POSITIONS FOR ALL OPEN YEARS AND BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE TAX POSITIONS TAKEN. THEREFORE, NO LIABILITY HAS BEEN RECORDED.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -68,380. CHANGE IN BENEFICIAL INTEREST IN JHSLF -2,546,809. CHANGE IN OTHER INTEREST IN JHSLF 445,090.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	COST OF GOODS SOLD -68,666.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	COST OF GOODS SOLD 68,666.

Schedule H IRS990ScheduleH

Field	Value	IRS element (for citing)
Financial Assistance Policy	Yes (1)	FinancialAssistancePolicyInd
Written Policy	Yes (1)	WrittenPolicyInd
All Hospitals Policy	Yes (X)	AllHospitalsPolicyInd
FPG Reference Free Care	Yes (1)	FPGReferenceFreeCareInd
Percent100	Yes (X)	Percent100Ind
FPG Reference Discounted Care	Yes (1)	FPGReferenceDiscountedCareInd
Percent350	Yes (X)	Percent350Ind
Free Care Medically Indigent	Yes (1)	FreeCareMedicallyIndigentInd
Financial Assistance Budget	0	FinancialAssistanceBudgetInd
Annual Community Bnft Report	Yes (1)	AnnualCommunityBnftReportInd
Report Publically Available	Yes (1)	ReportPublicallyAvailableInd

Unreimbursed Costs UnreimbursedCostsGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$50,302,346	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$47,626,868	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$2,675,478	NetCommunityBenefitExpnsAmt
Total Expense	0.02370	TotalExpensePct

Total Financial Assistance Typ TotalFinancialAssistanceTyp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$50,302,346	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$47,626,868	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$2,675,478	NetCommunityBenefitExpnsAmt
Total Expense	0.02370	TotalExpensePct

Total Community Benefits TotalCommunityBenefitsGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$50,302,346	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$47,626,868	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$2,675,478	NetCommunityBenefitExpnsAmt
Total Expense	0.02370	TotalExpensePct

Field	Value	IRS element (for citing)
Bad Debt Expense Reported	Yes (1)	BadDebtExpenseReportedInd
Bad Debt Expense	$898,982	BadDebtExpenseAmt
Bad Debt Expense Attributable	$0	BadDebtExpenseAttributableAmt
Reimbursed By Medicare	$15,957,476	ReimbursedByMedicareAmt
Cost Of Care Reimbursed By Medcr	$14,272,263	CostOfCareReimbursedByMedcrAmt
Medicare Surplus Or Shortfall	$1,685,213	MedicareSurplusOrShortfallAmt

Costing Methodology Used CostingMethodologyUsedGrp

Field	Value	IRS element (for citing)
Cost To Charge Ratio	Yes (X)	CostToChargeRatioInd

Field	Value	IRS element (for citing)
Written Debt Collection Policy	Yes (1)	WrittenDebtCollectionPolicyInd
Financial Assistance Prvsn	Yes (1)	FinancialAssistancePrvsnInd
Hospital Facilities	1	HospitalFacilitiesCnt

Hospital Facilities HospitalFacilitiesGrp

Field	Value	IRS element (for citing)
Facility	1	FacilityNum

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JEWISH HOME & REHAB CENTER	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	302 SILVER AVENUE	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94112	ZIPCd

Field	Value	IRS element (for citing)
Website Address	WWW.SFCJL.ORG	WebsiteAddressTxt
State License	106380842	StateLicenseNum
Licensed Hospital	Yes (X)	LicensedHospitalInd
Other	ACUTE PSYCHIATRIC HOSPITAL	OtherDesc

Hospital Fclty Policies Prctc HospitalFcltyPoliciesPrctcGrp

Hospital Facility Name HospitalFacilityName

Field	Value	IRS element (for citing)
Business Name Line1	HEBREW HOME FOR AGED DISABLED	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Facility	1	FacilityNum
First Licensed CY Or PY	0	FirstLicensedCYOrPYInd
Tax Exempt Hospital CY Or PY	0	TaxExemptHospitalCYOrPYInd
CHNA Conducted	Yes (1)	CHNAConductedInd
Community Definition	Yes (X)	CommunityDefinitionInd
Community Demographics	Yes (X)	CommunityDemographicsInd
Existing Resources	Yes (X)	ExistingResourcesInd
How Data Obtained	Yes (X)	HowDataObtainedInd
Community Health Needs	Yes (X)	CommunityHealthNeedsInd
Other Health Issues	Yes (X)	OtherHealthIssuesInd
Community Hlth Needs Id Process	Yes (X)	CommunityHlthNeedsIdProcessInd
Consulting Process	Yes (X)	ConsultingProcessInd
Prior CHNA Impact	Yes (X)	PriorCHNAImpactInd
CHNA Conducted	21	CHNAConductedYr
Take Into Account Others Input	Yes (1)	TakeIntoAccountOthersInputInd
CHNA Conducted With Other Fclts	Yes (1)	CHNAConductedWithOtherFcltsInd
CHNA Conducted With Non Fclts	Yes (1)	CHNAConductedWithNonFcltsInd
CHNA Report Widely Available	Yes (1)	CHNAReportWidelyAvailableInd
Rpt Available On Own Website	Yes (X)	RptAvailableOnOwnWebsiteInd
Own Website URL	HTTPS://SFCJL.ORG/ABOUT-COMMUNITY-BENEFIT.HTM	OwnWebsiteURLTxt
Paper Copy Public Inspection	Yes (X)	PaperCopyPublicInspectionInd
Implementation Strategy Adopt	Yes (1)	ImplementationStrategyAdoptInd
Implementation Strategy Adpt	21	ImplementationStrategyAdptYr
Strategy Posted Website	Yes (1)	StrategyPostedWebsiteInd
Strategy Website URL	HTTPS://SFCJL.ORG/ABOUT-COMMUNITY-BENEFIT.HTM	StrategyWebsiteURLTxt
Organization Incur Excise Tax	0	OrganizationIncurExciseTaxInd
Elig Criteria Explained	Yes (1)	EligCriteriaExplainedInd
FPG Family Incm Lmt Free Dscnt	Yes (X)	FPGFamilyIncmLmtFreeDscntInd
FPG Family Incm Lmt Free Care	100.000000000000	FPGFamilyIncmLmtFreeCarePct
FPG Family Incm Lmt Dscnt Care	350.000000000000	FPGFamilyIncmLmtDscntCarePct
Income Level Criteria	Yes (X)	IncomeLevelCriteriaInd
Asset Level Criteria	Yes (X)	AssetLevelCriteriaInd
Medical Indigency Criteria	Yes (X)	MedicalIndigencyCriteriaInd
Insurance Status Criteria	Yes (X)	InsuranceStatusCriteriaInd
Underinsurance Stat Criteria	Yes (X)	UnderinsuranceStatCriteriaInd
Explained Basis	Yes (1)	ExplainedBasisInd
App Financial Asst Expln	Yes (1)	AppFinancialAsstExplnInd
Described Info	Yes (X)	DescribedInfoInd
Described Suprt Doc	Yes (X)	DescribedSuprtDocInd
Provided Hospital Contact	Yes (X)	ProvidedHospitalContactInd
Includes Publicity Measures	Yes (1)	IncludesPublicityMeasuresInd
FAP Available On Website	Yes (X)	FAPAvailableOnWebsiteInd
FAP Available On Website URL	HTTPS://SFCJL.ORG/ABOUT-CHARITABLE.HTM	FAPAvailableOnWebsiteURLTxt
FAP App Available On Website	Yes (X)	FAPAppAvailableOnWebsiteInd
FAP App Available On Website URL	HTTPS://SFCJL.ORG/ABOUT-CHARITABLE.HTM	FAPAppAvailableOnWebsiteURLTxt
FAP Summary On Website	Yes (X)	FAPSummaryOnWebsiteInd
FAP Summary On Website URL	HTTPS://SFCJL.ORG/ABOUT-CHARITABLE.HTM	FAPSummaryOnWebsiteURLTxt
FAP Avlbl On Request No Charge	Yes (X)	FAPAvlblOnRequestNoChargeInd
FAP App Avlbl On Request No Chrg	Yes (X)	FAPAppAvlblOnRequestNoChrgInd
FAP Sum Avlbl On Request No Chrg	Yes (X)	FAPSumAvlblOnRequestNoChrgInd
Notified FAP Copy Bill Display	Yes (X)	NotifiedFAPCopyBillDisplayInd
Communtity Notified FAP	Yes (X)	CommuntityNotifiedFAPInd
FAP Actions On Nonpayment	Yes (1)	FAPActionsOnNonpaymentInd
Permit No Actions	Yes (X)	PermitNoActionsInd
Collection Activities	0	CollectionActivitiesInd
Provided Written Notice	Yes (X)	ProvidedWrittenNoticeInd
Made Effort Orally Notify	Yes (X)	MadeEffortOrallyNotifyInd
Processed FAP Application	Yes (X)	ProcessedFAPApplicationInd
Made Presumptive Elig Determ	Yes (X)	MadePresumptiveEligDetermInd
Nondis Emergency Care Policy	Yes (1)	NondisEmergencyCarePolicyInd
Prospective Medicare Medicaid	Yes (X)	ProspectiveMedicareMedicaidInd
Amounts Generally Billed	0	AmountsGenerallyBilledInd
Gross Charges	0	GrossChargesInd

Supplemental Information SupplementalInformationGrp (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
HEBREW HOME FOR AGED DISABLED	PART V, SECTION B, LINE 5: NUMEROUS INSTITUTIONS AND COMMUNITY GROUPS HAVE A STAKE IN THE HEALTH OF SAN FRANCISCO'S POPULATIONS. MANY OF THESE STAKEHOLDERS HAVE COME TOGETHER UNDER THE UMBRELLA OF SFHIP, WHOSE CHNA SERVES AS THE FOUNDATION FOR SAN FRANCISCO'S NONPROFIT HOSPITAL CHNAS. TO SUPPLEMENT THE SFHIP CHNA, SFCJL IMPLEMENTED THE FOLLOWING METHODS IN JUNE 2019 AND AGAIN IN JUNE 2022:(I) REVIEW OF THE LITERATURE PERTAINING TO OLDER ADULTS WITH PSYCHIATRIC DISORDERS: SEVERAL PUBLISHED BOOKS AND JOURNAL ARTICLES, AS WELL AS NEWS ARTICLES, SERVED AS SOURCES FOR IDENTIFYING POPULATION NEEDS.(II) KEY INFORMANT INTERVIEWS WITH EXPERTS: IT WAS NOT FEASIBLE FOR SFCJL TO GATHER DIRECT INPUT FROM PATIENTS DUE TO THE CHALLENGES INHERENT IN CONDUCTING INTERVIEWS OR FOCUS GROUPS WITH PATIENTS WITH ACUTE MENTAL HEALTH DISORDERS, INCLUDING PATIENT ABILITY TO PROVIDE INFORMED CONSENT AND BE SUFFICIENTLY STABLE, BOTH MEDICALLY AND PSYCHIATRICALLY, TO PARTICIPATE. (OF NOTE, IN 2019, SFCJL WAS CONSIDERING CREATIVE METHODS FOR COLLECTING INPUT DIRECTLY FROM PATIENTS AND COMMUNITY MEMBERS AND HAD HOPED TO INCORPORATE THE DIRECT COMMUNITY VOICE IN THE 2022 CHNA. IN EARLY 2020, THE COVID-19 PANDEMIC FORCED SFCJL TO POSTPONE THESE PLANS. SFCJL HOPES TO BE ABLE TO RECONSIDER DIRECT INPUT FROM PATIENTS AND COMMUNITY FOR OUR NEXT CHNA). IN LIEU OF PATIENT INPUT, WE CONDUCTED KEY INFORMANT INTERVIEWS WITH FIVE EXPERTS IN JUNE 2022 TO REVIEW AND CONFIRM THE PRIORITY HEALTH NEEDS. THESE KEY INFORMANTS INCLUDED FOUR EXPERTS FROM SFCJL AS WELL AS THE MEDICAL DIRECTOR OF ANOTHER ADULT PSYCHIATRIC HOSPITAL CLINIC IN SAN FRANCISCO. COLLECTIVELY, THE INTERVIEWS PARTICIPANTS HAVE EXTENSIVE EXPERIENCE AND A LONG HISTORY OF SERVING OLDER ADULTS WITH MENTAL HEALTH DISORDERS ACROSS THE SOCIOECONOMIC SPECTRUM, INCLUDING PEOPLE OF ALL GENDERS AND RACIAL/ETHNIC BACKGROUNDS. DATA FROM THESE INTERVIEWS WAS ANALYZED USING BASIC THEMATIC ANALYSIS TECHNIQUES.
HEBREW HOME FOR AGED DISABLED	PART V, SECTION B, LINE 6A: THE CITY AND COUNTY OF SAN FRANCISCO'S CHNA, AS CONDUCTED BY THE HEALTH DEPARTMENT AND OVERSEEN BY THE SAN FRANCISCO HEALTH IMPROVEMENT PARTNERSHIP (SFHIP), IS A MULTISECTOR COLLABORATION THAT INCLUDES CHINESE HOSPITAL ASSOCIATION, SAINT FRANCIS MEMORIAL HOSPITAL, ST. MARY'S MEDICAL CENTER, KAISER PERMANENTE, SUTTER HEALTH, AND UCSF HEALTH. THIS CHNA SERVES AS THE COMMON BASIS FOR ALL SAN FRANCISCO'S HOSPITAL CHNAS, INCLUDING SFCJL'S.
HEBREW HOME FOR AGED DISABLED	PART V, SECTION B, LINE 6B: OTHER NON-HOSPITAL FACILITIES WHO COLLABORATED WITH SFHIP IN DEVELOPING THE MOST RECENT CHNA INCLUDE THE HOSPITAL COUNCIL OF NORTHERN AND CENTRAL CALIFORNIA, SAN FRANCISCO DEPARTMENT OF PUBLIC HEALTH, UNIVERSITY OF CALIFORNIA SAN FRANCISCO, SAN FRANCISCO UNIFIED SCHOOL DISTRICT, AFRICAN AMERICAN COMMUNITY HEALTH EQUITY COUNCIL, ASIAN & PACIFIC ISLANDER HEALTH PARITY COALITION, CHICANO/LATINO/INDIGENA HEALTH EQUITY COALITION, SAN FRANCISCO COMMUNITY CLINIC CONSORTIUM, SAN FRANCISCO INTERFAITH COUNCIL, AS WELL AS VARIOUS FUNDERS, THE BUSINESS SECTOR, THE MAYOR'S OFFICE, AND OTHER KEY STAKEHOLDERS.
HEBREW HOME FOR AGED DISABLED	PART V, SECTION B, LINE 11: THE PRIORITIZED HEALTH NEEDS IDENTIFIED IN THE 2022 CHNA INCLUDE:1) ACCESS TO COORDINATED, CULTURALLY, AND LINGUISTICALLY APPROPRIATE CARE AND SERVICES2) FOOD SECURITY, HEALTHY EATING, AND ACTIVE LIVING3) HOUSING SECURITY AND AN END TO HOMELESSNESS4) SAFETY FROM VIOLENCE AND TRAUMA5) SOCIAL, EMOTIONAL, AND BEHAVIORAL HEALTHTO ADDRESS THE HEALTH NEED OF "ACCESS TO COORDINATED, CULTURALLY, AND LINGUISTICALLY APPROPRIATE CARE AND SERVICES", SFCJL HAS A GOAL OF TRAINING SIX GERIATRIC PSYCHIATRY STUDENTS IN ORDER TO PROVIDE MORE PSYCHIATRIC RESOURCES IN NORTHERN CALIFORNIA. ACTIVITIES TO BE UNDERTAKEN TO ASSIST IN ACHIEVING THIS OUTCOME INCLUDE: THE HOLDING OF DIDACTIC LECTURES AND DISCUSSIONS ON RELEVANT PATIENT DIAGNOSES, TREATMENTS, AND MEDICATIONS (THERE WERE 2 LECTURES HELD BETWEEN 2019 - 2020 PRIOR TO THE COVID-19 PANDEMIC); UTILIZING INTERNS THROUGHOUT ITS OPERATIONS (THERE WERE 6 FELLOW/INTERNS BETWEEN 2019 - 2022); AND HOLDING CLINICAL REVIEWS OF PATIENTS WITH GERIATRIC PSYCHIATRISTS (THERE WAS AN AVERAGE OF 28 PATIENT REVIEWS CONDUCTED ANNUALLY BETWEEN 2019 - 2022). IN ORDER TO ACHIEVE SUCH GOALS, SFCJL WILL DEVOTE STAFF TIME TO COORDINATE THE PROGRAM, PHYSICIAN TIME FOR CLASSROOM EDUCATION, AND PHYSICIAN TIME FOR ON THE FLOOR TRAINING WITH PATIENTS. ADDITIONALLY, TO ADDRESS THE HEALTH NEED OF "ACCESS TO COORDINATED, CULTURALLY, AND LINGUISTICALLY APPROPRIATE CARE AND SERVICES", SFCJL WILL DEVELOP AND IMPLEMENT A STUDENT NURSE INTERNSHIP PROGRAM AND TRAIN THREE NURSES BY JUNE 30, 2025. ACTIVITIES TO BE UNDERTAKEN TO ASSIST IN ACHIEVING THIS OUTCOME INCLUDE: REVIEW AND REVISE THE INTERNSHIP PROGRAM OUTLINE, EDUCATE HOSPITAL NURSES IN A FORMALIZED PRECEPTOR PROGRAM, AND CONDUCT OUTREACH AND RECRUITMENT FOR POSSIBLE NURSE INTERNS.ADDITIONALLY, TO ADDRESS THE HEALTH NEED OF "ACCESS TO COORDINATED, CULTURALLY, AND LINGUISTICALLY APPROPRIATE CARE AND SERVICES", SFCJL WILL ENGAGE WITH FIVE COMMUNITY ORGANIZATIONS TO PROVIDE TEN COMMUNITY OUTREACH ACTIVITIES IN ORDER TO DISPEL STIGMA ASSOCIATED WITH PSYCHIATRIC NEED. ACTIVITIES TO BE UNDERTAKEN INCLUDE: CONTINUING RESEARCHING COMMUNITY OUTREACH PROGRAMS/EVENTS FOR THE SENIOR COMMUNITY (WHICH WERE PAUSED DURING THE COVID-19 PANDEMIC); RECREATE OUTREACH PLANS TO SECURE PRESENTATION OPPORTUNITIES AT PUBLIC EVENTS FOCUSED ON SENIORS AND THEIR CAREGIVERS (WHICH WERE PAUSED DURING THE COVID-19 PANDEMIC); AND PRESENT EDUCATIONAL INFORMATION (WHICH WAS ALSO PAUSED DURING THE COVID-19 PANDEMIC). ANTICIPATED OUTCOMES INCLUDE: ENHANCED RELATIONSHIPS WITH COMMUNITY ORGANIZATIONS SERVING SENIORS AND/OR THEIR CAREGIVERS, AND INCREASED AVAILABILITY OF INFORMATION TO HELP DISPEL STIGMA ASSOCIATED WITH PSYCHIATRIC NEED; AND EDUCATING SENIORS ON IDENTIFYING AND COPING WITH PSYCHIATRIC ISSUES PREVALENT IN SENIORS. LASTLY, TO ADDRESS THE HEALTH NEED OF "ACCESS TO COORDINATED, CULTURALLY, AND LINGUISTICALLY APPROPRIATE CARE AND SERVICES", SFCJL WILL EXPAND CURRENT TRAINING OPTIONS FOR TWO SOCIAL WORKERS AND TWO RECREATIONAL THERAPISTS TRAINED IN CARING FOR OLDER PSYCHIATRIC PATIENTS IN ORDER TO INCREASE SERVICES FOR THESE PATIENTS. ACTIVITIES TO BE UNDERTAKEN INCLUDE: PROGRAM PROMOTION AND OUTREACH; AND CLASSROOM TRAINING AND CLINICAL TRAINING (7 INTERNS WERE TRAINED BETWEEN 2019 - 2022). ANTICIPATED OUTCOMES ARE 4 ADDITIONAL SOCIAL WORKERS AND 4 RECREATIONAL THERAPISTS TRAINED IN CARING FOR OLDER PSYCHIATRIC PATIENTS.THE HEALTH NEEDS OF: FOOD SECURITY, HEALTHY EATING, AND ACTIVE LIVING; HOUSING SECURITY AND AN END TO HOMELESS; SAFETY FROM VIOLENCE AND TRAUMA; AND SOCIAL, EMOTIONAL, AND BEHAVIORAL HEALTH ARE NOT BEING ADDRESSED IN SFCJL'S IMPLEMENTATION STRATEGY DUE TO LIMITED RESOURCES/EXPERTISE.
HEBREW HOME FOR AGED DISABLED	PART V, SECTION B, LINE 13B: MEDICAID/MEDICARE, STATE REGULATION

Field	Value	IRS element (for citing)
Facility	1	FacilityNum

Oth Hlth Care Fclts Not Hospital OthHlthCareFcltsNotHospitalGrp

Oth Hlth Care Fclts OthHlthCareFcltsGrp

Business Name BusinessName

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Business Name Line1	1 - HEBREW HOME FOR AGED DISABLED	BusinessNameLine1Txt

US Address USAddress

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Address Line1	302 SILVER AVENUE	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94112	ZIPCd

Field	Value	IRS element (for citing)
Facility	SKILLED NURSING FACILITY AND REHABILITATION CENTER	FacilityTxt

Supplemental Information Detail SupplementalInformationDetail (11 entries)

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PART I, LINE 7:	A COST TO CHARGE RATIO, AS DETERMINED BY WORKSHEET 2 OF THE SCHEDULE H INSTRUCTIONS, WAS USED TO CALCULATE THE AMOUNTS REPORTED ON LINE 7A AND 7B. THE COSTING METHODOLOGY USED ON LINE 7H WAS CALCULATED BASED ON ACTUAL COSTS FROM THE ORGANIZATION'S GENERAL LEDGER.THE INFORMATION PRESENT ON SCHEDULE H, PART I, LINE 7 DOES ENCOMPASS MANY "NON-HOSPITAL" ACTIVITIES OF THE ORGANIZATION, SUCH AS ITS SKILLED-NURSING FACILITY.
PART I, LN 7 COL(F):	BAD DEBT EXPENSE IS REPORTED AS A NET ADJUSTMENT TO PATIENT CHARGES AND THEREFORE, IS NOT INCLUDED AS A PART OF TOTAL EXPENSES FROM FORM 990, PART IX, LINE 25, COLUMN A.
PART III, LINE 2:	UNCOLLECTED RESIDENT ACCOUNTS ARE ANALYZED BASED ON STANDARD PROCEDURES FOR ALL RESIDENT ACCOUNTS. MANAGEMENT REGULARLY REVIEWS DATA ABOUT THESE MAJOR PAYOR SOURCES OF REVENUE IN EVALUATING THE SUFFICIENCY OF THE ALLOWANCE FOR DOUBTFUL ACCOUNTS. FOR RECEIVABLES ASSOCIATED WITH SERVICES PROVIDED TO PATIENTS WHO HAVE THIRD-PARTY COVERAGE, THE ORGANIZATION ANALYZES CONTRACTUALLY DUE AMOUNTS AND PROVIDES AN ALLOWANCE FOR DOUBTFUL ACCOUNTS AND A PROVISION FOR BAD DEBTS, IF NECESSARY (FOR EXAMPLE, FOR EXPECTED UNCOLLECTIBLE DEDUCTIBLES AND COPAYMENTS ON ACCOUNTS FOR WHICH THE THIRD-PARTY PAYOR HAS NOT YET PAID, OR FOR PAYORS WHO ARE KNOWN TO BE HAVING FINANCIAL DIFFICULTIES THAT MAKE THE REALIZATION OF AMOUNTS DUE UNLIKELY).FOR RECEIVABLES ASSOCIATED WITH SELF-PAY PATIENTS (WHICH INCLUDES BOTH PATIENTS WITHOUT INSURANCE AND PATIENTS WITH DEDUCTIBLE AND COPAYMENT BALANCES DUE FOR WHICH THIRD-PARTY COVERAGE EXISTS FOR PART OF THE BILL), THE ORGANIZATION RECORDS A SIGNIFICANT PROVISION FOR BAD DEBTS IN THE PERIOD OF SERVICE ON THE BASIS OF ITS PAST EXPERIENCE, WHICH INDICATES THAT MANY PATIENTS ARE UNABLE OR UNWILLING TO PAY THE PORTION OF THEIR BILL FOR WHICH THEY ARE FINANCIALLY RESPONSIBLE. THE DIFFERENCE BETWEEN THE STANDARD RATES (OR THE DISCOUNTED RATES, IF NEGOTIATED) AND THE AMOUNTS ACTUALLY COLLECTED AFTER ALL REASONABLE COLLECTION EFFORTS HAVE BEEN EXHAUSTED IS CHARGED OFF AGAINST THE ALLOWANCE FOR DOUBTFUL ACCOUNTS.FOR UNINSURED PATIENTS THAT DO NOT QUALIFY FOR CHARITY CARE, THE ORGANIZATION RECOGNIZES REVENUE ON THE BASIS OF ITS STANDARD RATES FOR SERVICES PROVIDED. BASED ON HISTORICAL EXPERIENCE, A SIGNIFICANT PORTION OF THE ORGANIZATION'S UNINSURED PATIENTS WILL BE UNABLE OR UNWILLING TO PAY FOR THE SERVICES PROVIDED. THUS, THE ORGANIZATION RECORDS A SIGNIFICANT PROVISION FOR BAD DEBTS RELATED TO UNINSURED PATIENTS IN THE PERIOD THE SERVICES ARE PROVIDED.
PART III, LINE 4:	THE FOOTNOTE IN THE AUDITED FINANCIAL STATEMENTS THAT ADDRESSES "PATIENT ACCOUNTS RECEIVABLE, NET", WHICH INCLUDES A DISCUSSION OF "ALLOWANCE FOR DOUBTFUL ACCOUNTS" CAN BE FOUND ON PAGE 12 OF THE AUDITED FINANCIAL STATEMENTS; IN ADDITION, NOTE 13 - NET PATIENT SERVICE REVENUE" ON PAGES 27-28 ADDRESSES BAD DEBT EXPENSE.
PART III, LINE 8:	MEDICARE ALLOWABLE COSTS WERE CALCULATED USING A COST-TO-CHARGE RATIO. THE AMOUNTS REPORTED IN LINES 5, 6, AND 7 COME FROM THE ORGANIZATION'S FILED MEDICARE COST REPORT. THE TOTAL REVENUE EQUATES TO MEDICARE PAYMENTS, AND THE MEDICARE ALLOWABLE COSTS ARE DETERMINED ON THE MEDICARE COST REPORT THAT UTILIZED COST TO CHARGE RATIOS APPLIED TO COVERED MEDICARE REVENUES.
PART III, LINE 9B:	PATIENTS WHO ARE KNOWN TO QUALIFY FOR FINANCIAL ASSISTANCE MAY REQUEST AND NEGOTIATE THE TERMS OF AN EXTENDED PAYMENT PLAN. IF THE PATIENT AND SFCJL AGREE ON A PAYMENT PLAN, THE PATIENT MUST MAKE REGULAR, TIMELY PAYMENTS. A PATIENT WHO DOES NOT COMPLY WILL BE SENT TO COLLECTIONS, MAY HAVE ADVERSE INFORMATION REPORTED TO A CREDIT AGENCY, AND MAY BE SUBJECT TO A PROPERTY LIEN, EXCLUDING THE PATIENT'S PRIMARY RESIDENCE. HOWEVER, ASSET INFORMATION OBTAINED IN THE CHARITY CARE ELIGIBILITY DETERMINATION PROCESS ARE NOT USED FOR COLLECTION ACTIVITIES.
PART VI, LINE 2:	THE CITY AND COUNTY OF SAN FRANCISCO'S CHNA IS CONDUCTED BY THE HEALTH DEPARTMENT AND OVERSEEN BY THE SAN FRANCISCO HEALTH IMPROVEMENT PARTNERSHIP (SFHIP), A MULTISECTOR COLLABORATION THAT INCLUDES SAN FRANCISCO'S HOSPITALS. THE MOST RECENT CITY AND COUNTY OF SAN FRANCISCO CHNA WAS PUBLISHED IN MAY 2019. THIS CHNA SERVES AS THE COMMON BASIS FOR ALL SAN FRANCISCO'S HOSPITAL CHNAS, INCLUDING OURS. IN 2019, WE SUPPLEMENTED THE SFHIP CHNA WITH OUR OWN ASSESSMENT OF NEEDS, DUE TO THE FACT THAT WE SERVE A HIGHLY SPECIALIZED POPULATION AND MANY OF OUR PATIENTS LIVE OUTSIDE OF SAN FRANCISCO. AND, IN JUNE 2022, WE UPDATED OUR CHNA, AND THE FINDINGS ARE DESCRIBED IN THIS DOCUMENT. THE PROCESS AND METHODS FOR THE 2019 SFHIP CHNA, OUR 2019 CHNA, AND OUR 2022 CHNA UPDATE ARE DESCRIBED BELOW.THE SFHIP CHNA INVOLVED THREE DATA COLLECTION METHODS:(I) COMMUNITY HEALTH STATUS ASSESSMENT. THIS METHOD EXAMINED EXISTING POPULATION LEVEL HEALTH DETERMINANT AND OUTCOME DATA, ANALYZED BY AGE, RACE/ETHNICITY, POVERTY, PLACE, AND OTHER RELEVANT VARIABLES, IN ORDER TO IDENTIFY HEALTH DISPARITIES.(II) ASSESSMENT OF PRIOR ASSESSMENTS. THIS METHOD INVOLVED A REVIEW OF REPORTS PRODUCED BY COMMUNITY-BASED ORGANIZATIONS, HEALTHCARE SERVICE PROVIDERS, PUBLIC AGENCIES, AND TASK FORCES. WHILE THESE REPORTS ARE GENERALLY PRODUCED FOR PLANNING AND EVALUATION PURPOSES, THEY CONTAIN RICH DATA ON SAN FRANCISCO'S POPULATIONS, ESPECIALLY THOSE WHO ARE MARGINALIZED AND VULNERABLE.(III) COMMUNITY ENGAGEMENT. FOCUS GROUPS WITH COMMUNITY MEMBERS AND KEY INFORMANTS/EXPERTS WERE HELD TO HELP FILL IN GAPS WHERE QUANTITATIVE DATA IS SPARSE.NUMEROUS INSTITUTIONS AND COMMUNITY GROUPS HAVE A STAKE IN THE HEALTH OF SAN FRANCISCO'S POPULATIONS. MANY OF THESE STAKEHOLDERS HAVE COME TOGETHER UNDER THE UMBRELLA OF SFHIP. ONE OF SFHIP'S KEY ACTIVITIES IS TO CONDUCT A CHNA EVERY THREE YEARS. THE CHNA SERVES MULTIPLE PURPOSES: IN ADDITION TO BEING THE FOUNDATION FOR SAN FRANCISCO'S NONPROFIT HOSPITAL CHNAS, IT FULFILLS THE COMMUNITY HEALTH ASSESSMENT REQUIREMENT FOR PUBLIC HEALTH ACCREDITATION FOR THE HEALTH DEPARTMENT AND IT INFORMS SAN FRANCISCO'S HEALTH CARE SERVICES MASTER PLAN. COLLABORATORS INVOLVED IN SFHIP INCLUDE: HOSPITAL COUNCIL OF NORTHERN AND CENTRAL CALIFORNIA; SAN FRANCISCO DEPARTMENT OF PUBLIC HEALTH (SFDPH); UNIVERSITY OF CALIFORNIA SAN FRANCISCO (UCSF); SAN FRANCISCO UNIFIED SCHOOL DISTRICT (SFUSD); AFRICAN AMERICAN COMMUNITY HEALTH EQUITY COUNCIL (AACHEC); ASIAN & PACIFIC ISLANDER HEALTH PARITY COALITION (APIHPC); CHICANO/LATINO/INDIGENA HEALTH EQUITY COALITION; SAN FRANCISCO COMMUNITY CLINIC CONSORTIUM; SAN FRANCISCO INTERFAITH COUNCIL; AND FUNDERS, THE BUSINESS SECTOR, THE MAYOR'S OFFICE, AND OTHER KEY STAKEHOLDERS.
PART VI, LINE 3:	A RESIDENT SERVICES COORDINATOR STAFF MEMBER IS AVAILABLE TO ASSIST RESIDENTS AND/OR THEIR FAMILY MEMBERS OR LEGAL REPRESENTATIVES THROUGH THE PROCESS OF DETERMINING THEIR ELIGIBILITY FOR ALL GOVERNMENT PROGRAMS AND ASSIST THEM IN THE APPLICATION PROCESS.WRITTEN NOTICE OF THE ORGANIZATION'S CHARITY CARE AND DISCOUNT PAYMENT POLICY FOR FINANCIALLY QUALIFIED PATIENTS IS CLEARLY AND CONSPICUOUSLY POSTED AND VISIBLE TO THE PUBLIC IN THE ADMISSIONS OFFICE AND THE BILLING DEPARTMENT. THE NOTICE INCLUDES INFORMATION ABOUT ELIGIBILITY, AND CONTACT INFORMATION FOR THE ORGANIZATION'S PATIENT FINANCIAL SERVICES STAFF, FROM WHOM PATIENTS AND OTHER INTERESTED PERSONS CAN OBTAIN FURTHER INFORMATION ABOUT THIS POLICY.LASTLY, ALL PRIVATE INVOICES THAT ARE MAILED MONTHLY TO PATIENTS INCLUDE THE FOLLOWING STATEMENT: "IF YOU ARE NOT ABLE TO PAY THE BALANCE IN FULL, PLEASE CONTACT THE PATIENT FINANCIAL SERVICES OFFICE FOR PAYMENT OPTIONS."WRITTEN NOTICE, INCLUDING THE ABOVE INFORMATION, IS GIVEN TO EACH PATIENT AS A PART OF THEIR ADMISSION PACKET.
PART VI, LINE 4:	ACCORDING TO A RECENTLY PUBLISHED ARTICLE IN US NEWS AND WORLD REPORT, "ONE IN FOUR ADULTS AGES 65 AND OLDER EXPERIENCES A MENTAL HEALTH PROBLEM SUCH AS DEPRESSION, ANXIETY, SCHIZOPHRENIA OR DEMENTIA", AND PEOPLE 85 AND OLDER HAVE THE HIGHEST SUICIDE RATE OF ANY AGE GROUP. ACCORDING TO THE NATIONAL COUNCIL ON AGING, AN ESTIMATED THAT 5.6-8.0 MILLION U.S. ADULTS OVER AGE 65 EXPERIENCED A MENTAL HEALTH DISORDER (INCLUDING SUBSTANCE USE DISORDERS) IN 2010, AND THIS NUMBER IS EXPECTED TO GROW BY 80% BY 2030. A 2015 STUDY USING A NATIONALLY REPRESENTATIVE SAMPLE OF ADULTS AGES 55 AND OLDER FOUND THAT IN THE PRIOR YEAR, 6.77% EXPERIENCED A MOOD DISORDER, 11.39% AN ANXIETY DISORDER, AND 3.75% A SUBSTANCE USE DISORDER. IN ADDITION, 14.53% EXPERIENCED A PERSONALITY DISORDER IN THEIR LIFETIME.INSUFFICIENT DATA EXISTS TO DEVELOP A SCIENTIFICALLY SOUND ESTIMATE OF THE SIZE OF OUR TARGET COMMUNITY IN CALIFORNIA. BASED ON NATIONAL DATA, IT IS SAFE TO SAY THAT THERE ARE AT LEAST 1 MILLION OLDER ADULTS IN OUR STATE WITH MENTAL HEALTH DISORDERS, ALTHOUGH ONLY A SMALL SUBSET OF THOSE WILL EXPERIENCE SYMPTOMS ACUTE ENOUGH TO REQUIRE HOSPITALIZATION.THE COVID-19 PANDEMIC HAS HAD A PROFOUND IMPACT ON OLDER ADULTS EXPERIENCING MENTAL HEALTH DISORDERS AND HAS GREATLY AFFECTED THOSE WE SERVE. A RECENT ARTICLE BY HWANG ET AL. STATED THAT THE "PANDEMIC HAS ILLUMINATED THE PRE-EXISTING THREAT TO WELL-BEING THAT OLDER ADULTS FREQUENTLY EXPERIENCE WITH SOCIAL ISOLATION AND LONELINESS." THEY NOTED THAT NO ASPECT OF NORMAL SOCIETAL FUNCTIONING WAS SPARED FROM COVID-19 AND THAT THE MEASURES NECESSARY TO PREVENT COVID-19, SUCH AS QUARANTINE AND SOCIAL DISTANCING, ALSO LED TO ELEVATED LEVELS OF LONELINESS AND SOCIAL ISOLATION, WHICH IN TURN PRODUCED PHYSICAL AND MENTAL HEALTH-RELATED REPERCUSSIONS. AS A RESULT, OLDER ADULTS, WHO HAVE EXPERIENCED AN ACUTE, SEVERE SENSE OF SOCIAL ISOLATION AND LONELINESS HAVE POTENTIALLY SERIOUS MENTAL AND PHYSICAL HEALTH CONSEQUENCES. THE AUTHORS WARN THAT THE IMPACT MAY BE DISPROPORTIONATELY AMPLIFIED IN THOSE WITH PRE-EXISTING MENTAL ILLNESS, WHO WERE OFTEN SUFFERING FROM LONELINESS AND SOCIAL ISOLATION PRIOR TO ISOLATION IMPOSED DURING THE COVID-19 PANDEMIC PUBLIC HEALTH MEASURES.ANOTHER RECENT STUDY OF ELDERLY PSYCHIATRIC PATIENTS FOUND THAT PATIENTS WITH DEPRESSION, HIGHER PSYCHIATRIC ILLNESS SEVERITY, AND LESS SOCIAL CONTACT WERE MORE AFFECTED BY THE CURRENT COVID-19 PANDEMIC. UTILIZATION OF PSYCHOSOCIAL SUPPORT SERVICES DECREASED DURING THE PANDEMIC DESPITE A HIGH DEMAND FOR SUPPORT REPORTED BY ELDERLY PATIENTS. THE AUTHORS NOTED THAT DEPRESSION IN THE ELDERLY IS LINKED TO LOWER RESILIENCE, I.E., "A DECREASED ABILITY TO PROTECT ONE'S MENTAL HEALTH WHEN CONFRONTED WITH STRESSORS." THEY SPECULATED, THEREFORE, THAT PATIENTS WITH DEPRESSION MAY BE LESS ABLE TO HANDLE ISOLATION, UNCERTAINTY, AND OTHER DEMANDS DURING THE PANDEMIC.AN ARTICLE BY VAHIA POSITED THAT OLDER ADULTS ARE ALSO MORE VULNERABLE TO SOCIAL ISOLATION AND LONELINESS BECAUSE 1) THEY ARE FUNCTIONALLY VERY DEPENDENT ON FAMILY MEMBERS OR SUPPORTS BY COMMUNITY SERVICES, AND 2) BECAUSE THEY ARE AT A HIGHER RISK OF NEGATIVE OUTCOMES FROM COVID-19, OLDER ADULTS MAY SELF-RESTRICT THEIR ACTIVITIES AND INTERACTIONS EVEN BEYOND THE GENERAL POPULATION. THIS APPEARS TO TRIGGER "INCREASING ISOLATION AND LONELINESS, DISRUPTING DAILY ROUTINES AND ACTIVITIES, AND CHANGED ACCESS TO ESSENTIAL SERVICES SUCH AS DOCTOR'S VISITS." WEBB STATES THAT THE MANAGEMENT OF COVID-19 LOCKDOWN PRESENTED A PERFECT STORM FOR MENTAL DISTRESS FOR OLDER PEOPLE "BY ENFORCING ISOLATION AND HEIGHTENING PERCEPTIONS OF RISK OF DEATH AND ILLNESS." OLDER PEOPLE WILL EXPERIENCE SOCIAL ISOLATION FOR THE LONGEST PERIOD BECAUSE THEY CARRY THE HIGHEST MORTALITY. AND FINALLY, SEPULVEDA-LOYOLA AND COLLEAGUES PUBLISHED A STUDY ON THE MENTAL AND PHYSICAL EFFECTS OF SOCIAL ISOLATION ON OLDER PEOPLE DUE TO COVID-19. THEIR STUDY FOUND THAT OLDER PEOPLE EXPERIENCED HIGH LEVELS OF ANXIETY, DEPRESSION, POOR SLEEP QUALITY, AND PHYSICAL INACTIVITY FROM COVID-19-IMPOSED SOCIAL DISTANCING.THE MENTAL HEALTH IMPACTS FROM COVID-19 OF FEAR AND ISOLATION AMONG OLDER ADULTS, AND PARTICULARLY OLDER ADULTS WITH PSYCHIATRIC ILLNESSES, HAVE BEEN WIDELY DOCUMENTED. IN ADDITION TO EXPERIENCING THESE NEGATIVE IMPACTS MORE FREQUENTLY THAN YOUNGER ADULTS, OLDER ADULTS OFTEN HAVE FEWER RESOURCES TO MITIGATE THEM. THEREFORE, EACH OF THE PRIORITY HEALTH NEEDS IDENTIFIED IN THIS CHNA HAVE BEEN EXACERBATED BY COVID-19.OUR PROGRAM PROVIDES TREATMENT AND FACILITATES RECOVERY FOR ADULTS AGED 55 AND OLDER RESIDING IN CALIFORNIA WITH ACUTE PSYCHIATRIC NEEDS, INCLUDING ANXIETY, DEPRESSION, MOOD OR BEHAVIORAL DISTURBANCES, IMPAIRMENT IN LEVEL OF FUNCTIONING, THOUGHT OR OTHER EMOTIONAL DISTURBANCES, SUICIDALITY, ASSAULTIVE BEHAVIORS DUE TO A PSYCHIATRIC DISORDER, OR WHO ARE A THREAT TO OTHERS. IN 2021, 80% OF OUR PATIENTS WERE ADMITTED AS 5150 OR 5250 (DANGER TO SELF OR OTHERS OR GRAVE DISABILITY), 19% WERE VOLUNTARY ADMISSIONS, AND 1% WERE UNDER CONSERVATORSHIP. OUR GOAL IS TO STABILIZE PATIENTS AND PROVIDE THEM WITH THE TOOLS AND RESOURCES TO BE ABLE TO RETURN TO COMMUNITY-BASED LIVING.BECAUSE THERE ARE FEW GERIATRIC PSYCHIATRY HOSPITALS IN THE REGION, OUR PATIENTS COME FROM ALL OVER NORTHERN AND CENTRAL CALIFORNIA. IN 2021, WE ADMITTED 205 PATIENTS FROM 21 COUNTIES AND ONE FROM OUT OF STATE. WE ACCEPT ELIGIBLE PATIENTS OF ALL RACIAL/ETHNIC IDENTITIES AND GENDERS. PATIENT DEMOGRAPHICS ARE AS FOLLOWS: 67% MALE, 33% FEMALE; 2% AGED 50-59, 16% AGED 60-69, 57% AGED 70-79, 21% AGED 80-89, AND 4% AGED 90+; 80% IDENTIFY AS WHITE, 8% AS ASIAN/PACIFIC ISLANDER, 5% AS BLACK/AFRICAN AMERICAN, AND 6% AS LATINX; AND 54% HAVE PUBLIC INSURANCE WHILE 46% HAVE PRIVATE INSURANCE.THE MOST COMMON PSYCHIATRIC DIAGNOSES OF OUR PATIENTS ARE MAJOR DEPRESSIVE DISORDER (57% IN 2021), PSYCHOSIS (12%), AND BIPOLAR DISORDER (24%). OTHER DISORDERS INCLUDE PARANOID SCHIZOPHRENIA, SCHIZOPHRENIA, SCHIZOAFFECTIVE DISORDER, SUICIDAL IDEATION, SUICIDE ATTEMPT, AND PANIC DISORDER. IN ADDITION TO HAVING PSYCHIATRIC NEEDS, OUR PATIENTS ARE ALSO COPING WITH THE TRADITIONAL DISEASES OF AGING, INCLUDING HYPERTENSION, CARDIOVASCULAR DISEASE, DEMENTIA AND RELATED ILLNESS, TYPE 2 DIABETES, ATHEROSCLEROSIS, COPD, AND OSTEOARTHRITIS.
PART VI, LINE 5:	A COMMITMENT TO EXCELLENCE IN SERVICE TO OTHERS AND PROVIDING EXCEPTIONAL CARE TO FRAIL VULNERABLE SENIORS, INCLUDING CHARITABLE SUPPORT, IS SFCJL'S FOUNDING FOCUS AND REMAINS KEY TO ITS MISSION--TO ENHANCE AND ENRICH OLDER ADULTS' QUALITY OF LIFE. AS SUCH, SFCJL DEDICATES SUBSTANTIAL RESOURCES TO SERVICES, TRAINING, RESEARCH, AND OTHER ACTIVITIES THAT BENEFIT THE LARGER COMMUNITY OF OLDER ADULTS IN THE BAY AREA. MANY OF THESE RESOURCES HELP TO ADDRESS SOME OF THE NEEDS IDENTIFIED IN ITS MOST RECENTLY COMPLETED CHNA. WE BROADENED THE CONTINUUM OF LIVING OPTIONS, OFFERING INDEPENDENT LIVING, ASSISTED LIVING, AND MEMORY CARE AND SUPPORT FOR THE SURGING POPULATION OF SENIORS, AS WELL AS DEVELOPING SENIOR-ORIENTED SERVICES THAT WILL ADDRESS THIS COHORT'S CHANGING AND UNMET NEEDS. THIS EXPANSION IS DESIGNED TO BENEFIT THE ENTIRE BAY AREA COMMUNITY. OUR EXTENSIVE AND CLOSE PARTNERSHIPS WITH NUMEROUS ORGANIZATIONS HAVE ALLOWED US TO HELP SHAPE AND EXPAND THE RESOURCES AND SERVICE NETWORKS THAT ARE SO CRITICAL FOR THE HEALTH AND WELL-BEING OF SENIORS. IN ADDITION, SINCE 2012, SFCJL HAS SERVED AS A TRAINING SITE FOR FUTURE GERIATRIC PSYCHIATRISTS AND PROVIDES CLINICAL TRAINING AND INTERNSHIP OPPORTUNITIES TO MITIGATE THE CURRENT AND FUTURE PROVIDER SHORTAGES.THE ORGANIZATION IS FORTUNATE TO BE CO-LOCATED WITH NUMEROUS CLINICAL AND SUPPORT SERVICES ON OUR NINE ACRE CAMPUS. PATIENTS HAVE ACCESS TO PAIN MANAGEMENT SERVICES, CARE PLANNING, DENTAL CARE, PHARMACY, AUDIOLOGY, PHYSICAL REHABILITATION, OCCUPATIONAL THERAPY, NUTRITION COUNSELING (ALL SFCJL PATIENTS SEE A DIETICIAN WITHIN 72 HOURS OF ADMISSION), AND A HOST OF SOCIAL, SPIRITUAL, AND ENRICHMENT OPPORTUNITIES. ALL THESE SERVICES HELP TO SOCIALIZE PATIENTS AND REDUCE THEIR SENSE OF ISOLATION. WE ALSO OFFER INDIVIDUALIZED PATIENT EDUCATION AND SKILLS-BASED GROUPS TO STRENGTHEN PATIENTS' COPING SKILLS IN PREPARATION FOR SUCCESSFUL POST-DISCHARGE COMMUNITY LIVING.
PART VI, LINE 7, REPORTS FILED WITH STATES	CA

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	Yes (1)	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (1)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (12 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
DANIEL RUTH
PRESIDENT & CEO (THRU 2/2022)	$0	$773,625	$0	$0	$0	$98,700	$0	$49,369	$0	$19,664	$0	$941,358	$0	$98,700
MICHAEL SKAFF
CHIEF OPERATING OFFICER	$0	$377,119	$0	$100	$0	$0	$0	$8,700	$0	$8,934	$0	$394,853	$0	$0
MARY CONNICK
TREAS & CFO / INT CEO (START 2/2022)	$0	$357,038	$0	$100	$0	$0	$0	$8,700	$0	$1,101	$0	$366,939	$0	$0
STACI CHANG
CHIEF MARKETING & BUS STRAT OFFICER	$193,204	$0	$85,000	$0	$0	$0	$4,950	$0	$9,695	$0	$292,849	$0	$0	$0
STEPHEN T HALL
ACUTE PSYCHIATRIC UNIT MEDICAL DIR	$244,157	$0	$100	$0	$0	$0	$0	$0	$27,923	$0	$272,180	$0	$0	$0
MARK FRIEDLANDER
ED, NURSING HOME ADMIN (THRU 3/2021)	$89,122	$0	$0	$0	$150,798	$0	$2,895	$0	$9,437	$0	$252,252	$0	$0	$0
MARILYN MINERALES
LICENSED VOCATIONAL NURSE	$201,163	$0	$2,200	$0	$3,315	$0	$0	$0	$33,202	$0	$239,880	$0	$0	$0
PEGGY CMIEL
DIR OF NURSING & CLINICAL OPERATIONS	$208,349	$0	$100	$0	$0	$0	$7,929	$0	$20,658	$0	$237,036	$0	$0	$0
MARIO LEMAY
DIR OF ORGANIZATIONAL EFFECTIVENESS	$181,953	$0	$100	$0	$0	$0	$6,992	$0	$11,496	$0	$200,541	$0	$0	$0
GREGORY K BOGART
ADMINISTRATOR	$159,734	$0	$100	$0	$0	$0	$4,250	$0	$28,263	$0	$192,347	$0	$0	$0
ROBERT H SARISON
DIR OF CAMPUS PROGRAMS	$178,838	$0	$100	$0	$0	$0	$6,708	$0	$849	$0	$186,495	$0	$0	$0
SHERIE KOSHOVER
FORMER CAO (THRU 3/2021)	$0	$41,493	$0	$0	$0	$79,551	$0	$22,864	$0	$23	$0	$143,931	$0	$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART I, LINE 3

THE ORGANIZATION RELIED ON A RELATED ORGANIZATION TO ESTABLISH THE COMPENSATION AND BENEFITS OF THE TOP MANAGEMENT OFFICIAL, WHICH UTILIZED THE FOLLOWING METHODS: INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD.

PART I, LINES 4A-B

DURING THE 2021 CALENDAR YEAR, MARK FRIEDLANDER RECEIVED A SEVERANCE PAYMENT OF $150,798, WHICH WAS TAXABLE COMPENSATION TO HIM AND REPORTED WITHIN FORM 990, PART VII, COLUMN (D) AND SCHEDULE J, PART II, COLUMN (B)(III). DURING THE 2021 CALENDAR YEAR, DANIEL RUTH AND SHERIE KOSHOVER WERE PARTICIPANTS IN A SUPPLEMENTAL 457(F) PLAN SPONSORED BY A RELATED ORGANIZATION. THERE WERE NO EMPLOYER CONTRIBUTIONS TO THE 457(F) PLAN DURING THE 2021 CALENDAR YEAR, HOWEVER, DUE TO VESTING OF THE 457(F) PLAN, DANIEL RUTH RECOGNIZED $98,700 OF TAXABLE INCOME WHICH HAS BEEN REPORTED WITHIN "OTHER REPORTABLE COMPENSATION" ON SCHEDULE J, PART II, COLUMN (B)(III) AS WELL AS ON SCHEDULE J, PART II, COLUMN (F).

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY
A	680164610	13080SPQ1	2016-11-29	$142,815,660	CONSTRUCTION OF TWO NEW RESIDENTIAL CARE FACILITY BUILDINGS	0	0	0
CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY
B	680164610	13080SK37	2021-11-17	$33,184,965	CONSTRUCTION OF NEW FACILITY BUILDING	0	0	0

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Total ProceedsTotalProceedsAmt	In Reserve FundInReserveFundAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Credit EnhancementCreditEnhancementAmt	Working Capital ExpendituresWorkingCapitalExpendituresAmt	Capital ExpendituresCapitalExpendituresAmt	UnspentUnspentAmt	Substantial CompletionSubstantialCompletionYr	Refunding Tax Exempt BondsRefundingTaxExemptBondsInd	Refunding Taxable BondsRefundingTaxableBondsInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd
A	$36,005,000	$142,815,660	$2,994,733	$1,960,461	$7,211,174	$12,549,544	$118,096,988	$2,760	2020	0	0	Yes (1)	Yes (1)
B		$33,184,965	$881,819	$663,699	$1,522,907		$30,004,420	$112,120		0	0	Yes (1)	Yes (1)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Engage Bond Counsel ContractsEngageBondCounselContractsInd	Any Research AgreementsAnyResearchAgreementsInd	Private Bus Use By OthersPrivateBusUseByOthersPct	Private Bus Concerning UBIPrivateBusConcerningUBIPct	Total Private Business UseTotalPrivateBusinessUsePct	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	0	0	Yes (1)	Yes (1)	0	0.00000	0.00000	0.00000	0	0	Yes (1)
B	0	0	Yes (1)	Yes (1)	0	0.00000	0.00000	0.00000	0	0	Yes (1)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A	0	0	0	Yes (1)	Yes (1)	0	0	0	Yes (1)
B	0	Yes (1)	0	0	0	0	0	0	Yes (1)

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (1)
B	Yes (1)

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	DATE REBATE COMPUTATION PERFORMED	FormAndLineReferenceDesc
Explanation	ISSUER NAME: CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/23/2021	ExplanationTxt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

Field	Value	IRS element (for citing)
Person	DANIEL RUTH	PersonNm
Relationship With Org	PRESIDENT & CEO	RelationshipWithOrgTxt
Loan Purpose	COMPENSATION PACKAGE	LoanPurposeTxt
Loan From Organization	Yes (X)	LoanFromOrganizationInd
Original Principal	$800,000	OriginalPrincipalAmt
Balance Due	$800,000	BalanceDueAmt
Default	0	DefaultInd
Board Or Committee Approval	Yes (1)	BoardOrCommitteeApprovalInd
Written Agreement	Yes (1)	WrittenAgreementInd

Field	Value	IRS element (for citing)
Total Balance Due	$800,000	TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. MANAGEMENT OF THE ORGANIZATION ALSO REVIEWS THE COMPLETED FORM 990 AND FOLLOWS UP WITH THE TAX RETURN PREPARATION FIRM TO ANSWER ANY QUESTIONS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. EACH PERSON WHO IS DEEMED TO HAVE SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION (INCLUDING TRUSTEES, OFFICERS, AND KEY EMPLOYEES) SIGNS AN ANNUAL DISCLOSURE STATEMENT WHICH AFFIRMS THAT THE PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY, AND DISCLOSES ANY DIRECT OR INDIRECT AFFILIATIONS. ALL ANNUAL DISCLOSURE STATEMENTS ARE SUBMITTED TO THE SECRETARY. EACH EMPLOYEE DISCLOSES TO THE CHIEF EXECUTIVE OFFICER ALL MATERIAL FACTS REGARDING THE AFFILIATION OF SUCH EMPLOYEE WITH ANY PERSON WITH WHOM THE ORGANIZATION IS CONSIDERING ENTERING A TRANSACTION; THE CHIEF EXECUTIVE OFFICER THEN DETERMINES WHETHER A CONFLICT OF INTEREST EXISTS FOR THESE EMPLOYEES. THE CHIEF EXECUTIVE OFFICER AND ANY OTHER PERSON WITH SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION SHALL DISCLOSE TO THE BOARD ALL MATERIAL FACTS REGARDING HIS OR HER AFFILIATION WITH ANY PERSON WITH WHOM THE JEWISH HOME IS CONSIDERING ENTERING A TRANSACTION; THE BOARD THEN DETERMINES IF A CONFLICT OF INTEREST EXISTS FOR THE CHIEF EXECUTIVE OFFICER OR PERSON WITH SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION. IF A BOARD MEMBER IS THE INDIVIDUAL WITH WHICH A CONFLICT OF INTEREST IS BEING DETERMINED, THE BOARD MEMBER IS NOT ALLOWED TO VOTE ON THE MATTER.
FORM 990, PART VI, SECTION B, LINE 15B	THE CHIEF EXECUTIVE OFFICER IS COMPENSATED BY JEWISH SENIOR LIVING GROUP, A RELATED ORGANIZATION. AS SUCH, PART VI, SECTION B, LINE 15A HAS BEEN MARKED "NO", AS MANDATED BY THE FORM 990 INSTRUCTIONS. PLEASE REFERENCE THE DISCLOSURE IN SCHEDULE J, PART III INCLUDED IN THIS FORM 990 OR PART VI, SECTION B, LINE 15A IN JEWISH SENIOR LIVING GROUP'S FORM 990 FOR A DISCUSSION ON HOW JEWISH SENIOR LIVING GROUP DETERMINES COMPENSATION FOR THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER. THE CHIEF EXECUTIVE OFFICER REVIEWS AND APPROVES THE ANNUAL COMPENSATION FOR THE OTHER EXECUTIVE TEAM MEMBERS BASED ON VARIOUS FACTORS, INCLUDING DATA COLLECTED FROM AN INDEPENDENT COMPENSATION CONSULTANT (DEPENDING ON POSITION) WHO UTILIZES COMPENSATION DATA OBTAINED FROM SURVEYS, ANNUAL COMPENSATION SURVEYS, PERFORMANCE APPRAISALS, AND OTHER NON-PROFIT RESOURCES FOR SIMILAR ORGANIZATIONS. THE BOARD OF TRUSTEES APPROVES THE ANNUAL BUDGET THAT INCLUDES COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
FORM 990, PART VII, SECTION A, COLUMN (B):	AVERAGE HOURS PER WEEK REPORTED IN FORM 990, PART VII, SECTION A, COLUMN (B) FOR DANIEL RUTH, MICHAEL SKAFF, SHERIE KOSHOVER, AND MARY CONNICK APPEAR LOW AS THESE INDIVIDUALS DEVOTE A PORTION OF THEIR WORKING TIME TO AFFILIATED ORGANIZATIONS WHICH DO NOT MEET THE DEFINITION OF A RELATED ORGANIZATION, PER THE FORM 990 INSTRUCTIONS.
FORM 990, PART IX, LINE 11G	REGISTRY PERSONNEL: PROGRAM SERVICE EXPENSES 7,321,658. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,321,658. MANAGEMENT & CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,185,620. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,185,620. PHYSICIAN FEES: PROGRAM SERVICE EXPENSES 693,655. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 693,655. MEDICAL PURCHASED SERVICES (LAB, CT SCAN, ETC.): PROGRAM SERVICE EXPENSES 348,533. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 348,533. ELEVATOR SERVICE: PROGRAM SERVICE EXPENSES 236,646. MANAGEMENT AND GENERAL EXPENSES 31,526. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 268,172. TRANSPORT SERVICES: PROGRAM SERVICE EXPENSES 138,298. MANAGEMENT AND GENERAL EXPENSES 1,286. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 139,584. MEDICAL BILLING AND TRANSCRIPTION SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 63,162. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 63,162. RECRUITING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 157,201. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 157,201. OTHER CONTRACT SERVICES AND PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 7,817,861. MANAGEMENT AND GENERAL EXPENSES 569,217. FUNDRAISING EXPENSES 25. TOTAL EXPENSES 8,387,103.
FORM 990, PART XI, LINE 9:	CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -68,380. CHANGE IN BENEFICIAL INTEREST IN JHSLF -2,546,809. CHANGE IN OTHER INTEREST IN JHSLF 445,090.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Direct Controlling NADirectControllingNACd	Controlled OrganizationControlledOrganizationInd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt
JEWISH SENIOR LIVING GROUP
302 SILVER AVENUE	SAN FRANCISCO	CA	94112	800291740	SEE PART VII	CA	501(C)(3)	LINE 12A, I	N/A	0
BAY AREA JEWISH SENIOR LIFE
302 SILVER AVENUE	SAN FRANCISCO	CA	94112	455092344	SEE PART VII	CA	501(C)(3)	LINE 12A, I		0	JEWISH SENIOR LIVING GROUP

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	CHARITABLE REMAINDER TRUSTS (3)	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Primary Activities	CHARITABLE GIVING	PrimaryActivitiesTxt
Legal Domicile State	CA	LegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	SFCJL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (1)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	Yes (1)	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	Yes (1)	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (1)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART II, COLUMN (B)	JEWISH SENIOR LIVING GROUP PRIMARY ACTIVITY: TO PROMOTE THE PROVISION OF JEWISH LIVING SERVICES, FACILITIES AND AGING SERVICES IN NORTHERN CALIFORNIA BY PROVIDING SERVICES DESIGNED TO ASSIST THE SUPPORTED CHARITIES IN THEIR OWN OPERATIONS AND ASSIST WITH DEVELOPING NEW SERVICES AND FACILITIES IN THE AFFILIATED NETWORK.
PART II, COLUMN (B)	BAY AREA JEWISH SENIOR LIFE PRIMARY ACTIVITY: TO ASSIST THE SUPPORTED CHARITIES IN THEIR OWN OPERATIONS AND ASSIST WITH DEVELOPING NEW SERVICES AND FACILITIES IN THE AFFILIATED NETWORK.