2022-11-07T17:24:00-06:00 2021-12-31 910189318 MOSS ADAMS LLP PO BOX 22650 YAKIMA WA 989072650 990 2021-01-01 910679851 WEST VALLEY NURSING HOMES INC WEST 5099655245 3801 SUMMITVIEW AVENUE YAKIMA WA 989022794 ANDREW MCDONALD CHIEF FINANCIAL OFFICER 5099655245 2022-11-04 1 ANDREW MCDONALD 999009999 EMINA O CRESSWELL CPA P01217304 5092487750 2022-11-04 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z LIVING CARE RETIREMENT COMMUNITY TRAVIS WALKER 3801 SUMMITVIEW AVENUE YAKIMA WA 989022794 12343345 0 X WWW.HUMANGOOD.ORG X 1958 WA A NOT-FOR-PROFIT, CHRISTIAN BASED, NON-DENOMINATIONAL RETIREMENT COMMUNITY THAT PROVIDES A VARIETY OF QUALITY HOUSING AND CARE SERVICES FOR SENIORS. 9 9 292 15 0 0 1569147 284426 12602764 11866817 165294 115252 -115064 16941 14222141 12283436 15985 5000 0 0 7708364 7805054 0 0 2508 4814112 5229864 12538461 13039918 1683680 -756482 31304736 29777502 9671141 8373245 21633595 21404257 LIVING CARE RETIREMENT COMMUNITY IS A CHARITABLE NOT-FOR-PROFIT FELLOWSHIP OF EVANGELICAL CHRISTIANS THAT EXISTS TO MEET THE PHYSICAL, EMOTIONAL AND SPIRITUAL NEEDS OF SENIORS BY PROVIDING MINISTRY, HOUSING AND AGING SERVICES. 0 0 8115690 5000 5438549 SKILLED NURSING SERVICES - LIVING CARE RETIREMENT COMMUNITY PROVIDED 16,199 DAYS OF 24-HOUR NURSING CARE TO RESIDENTS IN SUMMITVIEW HEALTHCARE CENTER, OUR SKILLED NURSING FACILITY RESIDENTS RECEIVED ASSISTANCE WITH ACTIVITIES OF DAILY LIVING INCLUDING BATHING, DRESSING AND EATING. LICENSED NURSES MONITORED EACH RESIDENT'S HEALTH CONDITION, WROTE INDIVIDUALIZED CARE PLANS AND PROVIDED SKILLED SERVICES INCLUDING MEDICATIONS, TREATMENTS AND ASSESSMENTS. LICENSED THERAPIST PROVIDED SERVICES SUCH AS PHYSICAL THERAPY, OCCUPATIONAL THERAPY AND SPEECH THERAPY. RESIDENTS PARTICIPATED IN A WIDE VARIETY OF ACTIVITIES AND WERE PROVIDED SOCIAL SERVICE ASSISTANCE AND CHAPLAINCY SERVICES. HOUSEKEEPING, MAINTENANCE AND LAUNDRY SERVICES WERE PROVIDED. 2425553 4088214 RETIREMENT APARTMENT SERVICES - LIVING CARE RETIREMENT COMMUNITY PROVIDED 59,987 DAYS OF SERVICES TO RESIDENTS IN OUR RETIREMENT APARTMENTS. SERVICES INCLUDED THE DAILY EVENING MEAL, WEEKLY HOUSEKEEPING, MAINTENANCE AND EMERGENCY ASSISTANCE. RESIDENTS PARTICIPATED IN A WIDE VARIETY OF ACTIVITIES AND WERE PROVIDED CHAPLAINCY SERVICES. 1563648 2340054 ASSISTED LIVING SERVICES - LIVING CARE RETIREMENT COMMUNITY PROVIDED 14,825 DAYS OF ASSISTED LIVING SERVICES TO OUR RESIDENTS IN HILLCREST AT SUMMITVIEW AN ASSISTED LIVING FACILITY. SERVICES INCLUDED THREE MEALS DAILY, 24-HOUR HEALTH AND MEDICATION MONITORING, ASSISTANCE WITH BATHING, DRESSING, HOUSEKEEPING AND LAUNDRY. RESIDENTS PARTICIPATED IN A WIDE VARIETY OF ACTIVITIES AND WERE PROVIDED SOCIAL SERVICE ASSISTANCE AND CHAPLAINCY SERVICES. 12104891 1 1 0 1 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 11 0 1 292 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X DENNIS MALGESINI 5099655245 3801 SUMMITVIEW AVENUE YAKIMA WA 989022794 JOE PARK DIRECTOR 3.00 X 0 0 0 DAVE CONNELL DIRECTOR 3.00 X 0 0 0 DICK MYERS DIRECTOR 3.00 X 0 0 0 JEFF JOHNSTON DIRECTOR 3.00 X 0 0 0 ROB WILLIAMS DIRECTOR 3.00 X 0 0 0 SUE UHLMAN CHAIR 8.00 X X 0 0 0 MARK BALDWIN VICE CHAIR 3.00 X X 0 0 0 JAY SENTZ TREASURER 3.00 X X 0 0 0 MARK HAMPTON SECRETARY 3.00 X X 0 0 0 CALVIN GROENENBERG EXECUTIVE DIRECTOR 48.40 X 276815 0 14534 DENNIS MALGESINI ADMINISTRATOR 45.50 X 201810 0 13160 STEVE GEORGE DIRECTOR OF BUILDINGS & GROUNDS 40.00 X 105238 0 8639 JENNY FORD DIRECTOR OF NURSING 40.00 X 100554 0 10486 MICHELLE CRUZ DIRECTOR OF ASSISTED LIVING 40.00 X 106856 0 2924 791273 0 49743 5 0 1 0 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 DIETARY MANAGEMENT SERVICE 734440 INFINITY REHAB 25117 SW PARKWAY SUITE D WILSONVILLE OR 97070 THERAPY & REHAB SERVICES 413146 TK ELEVATOR PO BOX 3796 CAROL STREAM IL 901323796 ELEVATOR MAINTENANCE AND REPAIR SERVICE 231833 MG WAGNER CO INC PO BOX 9605 YAKIMA WA 98909 ROOFING 133941 MCKINNEY COMMERICAL GLASS AND DOOR 2220 GOODMAN RD YAKIMA WA 98903 WINDOW REPLACEMENT 123718 5 255105 29321 284426 ROOM REVENUE 623000 6319561 6319561 FEE AND CONTRACTS 623000 4541069 4541069 PATIENT REVENUE 623000 892556 892556 SERVICE REVENUE 623000 113631 113631 11866817 114158 114158 76850 59909 16941 16941 16941 1094 0 1094 1094 1094 12283436 11866817 0 132193 5000 5000 291349 145675 145674 6108171 5761883 346288 97573 97573 749665 749665 558296 516077 42219 391253 391253 62557 62557 50988 50988 38670 38670 881103 756274 123749 1080 79005 47902 31391 -288 962865 943480 17669 1716 89336 48559 40777 682829 682829 24789 22561 2228 14281 13088 1193 11730 9175 2555 998659 998659 76250 76250 FOOD 634450 632039 2411 PRESCRIPTION MEDICATION 102086 102086 BAD DEBT 63932 63932 DUES AND SUBSCRIPTIONS 62738 38588 24150 2343 2343 13039918 12104891 932519 2508 2059 2059 7745495 6125563 677102 752610 437670 416984 72940 124204 219885 183011 37473174 19596705 18000267 17876469 3970690 4119370 178628 177232 31304736 29777502 1604219 910538 78750 88000 7925000 7315000 6472 5057 56700 54650 9671141 8373245 X 21404113 21137256 229482 267001 21633595 21404257 31304736 29777502 -756482 527144 0 X 0 1 X 1 0 X 34990 89863 74403 1569147 284426 2052829 12141367 12357487 11984656 12602764 11866817 60953091 12176357 12447350 12059059 14171911 12151243 63005920 3373 16000 10000 5000 11500 45873 0 3373 16000 10000 5000 11500 45873 62960047 232383 266724 278294 214558 191008 1182967 232383 266724 278294 214558 191008 1182967 12408740 12714074 12337353 14386469 12342251 64188887 0.98090 0.98120 0.01840 0.01820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 285 0 0 285 0 PART II-B, LINE 1: DUES PAID TO LEADINGAGE WASHINGTON REPRESENTING INTERESTS OF NOT-FOR-PROFIT ORGANIZATIONS DEDICATED TO IMPROVING THE AGING EXPERIENCE FOR WASHINGTONIANS. 0 1 X 1501626 1976628 3478254 409446 24163702 13857145 10716003 27331 6982876 4441202 2569005 2411565 1298358 1113207 17876469 DAMAGE DEPOSITS 54650 54650 X 12831819 527144 59909 587053 12244766 38670 38670 12283436 13061157 59909 59909 13001248 38670 38670 13039918 PART IV, LINE 2B: THE ORGANIZATION IS REQUIRED TO MAKE AVAILABLE TO ALL RESIDENTS OF THE STATE LICENSED NURSING HOME AND THE STATE LICENSED ASSISTED LIVING THE OPTION OF KEEPING MONEY ON THEIR BEHALF FOR INCIDENTAL PURCHASES. ANY AMOUNT OVER $50 IS KEPT IN AN INTEREST BEARING ACCOUNT, ANY BANK CHARGES FOR THE ACCOUNT CANNOT BE CHARGED TO THE RESIDENTS AND MUST BE PAID BY THE ORGANIZATION. THE ORGANIZATION KEEPS ALL THE MONEY IN AN INTEREST BEARING CHECKING ACCOUNT AND ALL FEES ARE CHARGED TO THE COMPANY'S BANK ACCOUNT. THEREFORE, THE ORGANIZATION IS ONLY HOLDING THE MONEY IN "TRUST AND RECORDS THE ASSET AND OFF-SETTING LIABILITY ON THE BOOKS. PART X, LINE 2: THE ORGANIZATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE, EXCEPT FOR NET INCOME FROM UNRELATED BUSINESS ACTIVITIES (AMUSEMENT GAMES AND CONCESSION SALES). MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NOT REPORTED ON PART IX 59,909. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NOT REPORTED ON PART IX 59,909. X X X 0 0 0 0 0 0 0 1 0 CALVIN GROENENBERG EXECUTIVE DIRECTOR 261815 0 15000 0 0 0 5895 0 8639 0 291349 0 0 0 DENNIS MALGESINI ADMINISTRATOR 189810 0 12000 0 0 0 4521 0 8639 0 214970 0 0 0 PART I, LINE 7 BONUSES ARE AVAILABLE TO OFFICERS AND HIGHLY COMPENSATED EMPLOYEES. THE DISCRETIONARY AMOUNTS ARE BASED ON A POSITIVE PERFORMANCE EVALUATION. A WASHINGTON STATE HOUSING FINANCE COMMISSION 911874730 939783NXO 2004-06-01 14510000 CONSTRUCTION OF ASSISTED LIVING FACILITY 0 0 0 A 7195000 86667 14510000 14510000 2002 0 1 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 1 0 0 0 0 A 1 SCHEDULE K, PART IV, LN 2B ORIGINAL BOND WAS DATED OCTOBER 26, 2000, AND THE PROPERTY WAS COMPLETED WITHIN THE 2-YEAR EXCEPTION WINDOW. SCHEDULE K, PART II, LN 13 ORIGINAL BOND WAS ISSUED IN 2000 AND THEN REISSUED IN 2004. FORM 990, PART VI, SECTION A, LINE 3 THE CORPORATION ENTERED INTO A MANAGEMENT AGREEMENT WITH HUMANGOOD NORCAL TO ASSUME MANAGEMENT OF THE OPERATIONS AND STAFF EFFECTIVE JUNE 2021. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CFO AND FURNISHED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C DISCLOSURE REQUIREMENTS - A) AT THE ANNUAL MEETING OF THE CORPORATION OF LIVING CARE AT WHICH DIRECTORS ARE ELECTED, MEMBERS OF THE BOARD OF DIRECTORS SHALL COMPLETE AND SUBMIT A QUESTIONNAIRE PRESCRIBED BY THE BOARD OF DIRECTORS WHEREIN ANY POTENTIAL CONFLICT OF INTEREST SHALL BE DISCLOSED. B) IN THE EVENT THAT ANY PERSON NOMINATED TO BE OR IS ELECTED TO THE BOARD OF DIRECTORS, UPON SUCH NOMINATION, ELECTION, SUCH PERSON SHALL BE SUPPLIED WITH THE QUESTIONNAIRE PRESCRIBED BY THE BOARD OF DIRECTORS TO COMPLETE AND SUBMIT TO THE BOARD. C) IN ADDITION TO THE ANNUAL WRITTEN DISCLOSURE DESCRIBED ABOVE, AT ANY TIME THAT THE BOARD OF DIRECTORS IS CONSIDERING A MATTER IN WHICH A MEMBER OF THE BOARD HAS AN INTEREST, SUCH PERSON SHALL AGAIN MAKE DISCLOSURE OF SUCH CONFLICT OF INTEREST, AND SUCH DISCLOSURES SHALL BE NOTED IN THE MINUTES OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 A LIST WAS CREATED OF 11 NOT-FOR-PROFIT ORGANIZATIONS OF A SIMILAR SIZE IN THE SAME INDUSTRY, OFFERING SERVICES IN WASHINGTON STATE. THE EXECUTIVE COMPENSATION INFORMATION WAS EXTRACTED FROM THEIR MOST RECENT 990 (AS FOUND ON GUIDESTAR) AND SUMMARIZED IN A SPREADSHEET, INCLUDING THE INFORMATION FOR LIVING CARE RETIREMENT COMMUNITY. THIS INFORMATION WAS PROVIDED TO THE FINANCE COMMITTEE CHAIR IN ADVANCE OF THE COMMITTEE'S ANNUAL PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR. THE PERFORMANCE EVALUATION INSTRUMENT CHOSEN BY THE BOARD WAS SENT TO BOARD MEMBERS IN DECEMBER 2021. RESULTS WERE COLLATED BY THE FINANCE COMMITTEE CHAIR AND REVIEWED BY THE FINANCE COMMITTEE IN JANUARY 2022. THE FINANCE COMMITTEE REVIEWED THE EVALUATION WITH THE FULL BOARD IN FEBRUARY 2022 AND MADE A RECOMMENDATION TO THE FULL BOARD REGARDING THE EXECUTIVE DIRECTOR'S SALARY ADJUSTMENT. THE BOARD ACCEPTED THE FINANCE COMMITTEE'S RECOMMENDATION AT THIS SAME MEETING AND FOLLOWING THE MEETING THE BOARD CHAIR SHARED THIS INFORMATION WITH THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS (BYLAWS AND ARTICLES OF INCORPORATION), CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS (BYLAWS AND ARTICLES OF INCORPORATION), CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.