2021-05-17T18:21:37-05:00 2020-06-30 910189318 MOSS ADAMS LLP 10960 WILSHIRE BLVD SUITE 1100 LOS ANGELES CA 90024 990 2019-07-01 951642373 EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS EPIS 6264035400 605 E HUNTINGTON DRIVE NO 207 MONROVIA CA 91016 CHARLIE RAHILLY VP FINANCE & CFO 6264035400 2021-05-17 1 LAUREN A HAVERLOCK P00545829 3104770450 2021-05-17 2019 2022-09-23 18:48:47Z JAMES S ROTHROCK 605 E HUNTINGTON DRIVE NO 207 MONROVIA CA 91016 63829044 0 X WWW.ECSFORSENIORS.ORG X 1920 CA WE CREATE EXCEPTIONAL COMMUNITIES AND SERVICES FOR SENIORS. 11 10 485 98 0 0 888999 1055976 36256533 36970787 3396242 4467139 103527 1781307 40645301 44275209 95000 90000 0 0 17715385 21630540 0 0 139760 22699452 24691204 40509837 46411744 135464 -2136535 200332260 200586873 190834192 194167559 9498068 6419314 X EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS (ECS) PROVIDES A BROAD SPECTRUM OF CARE AND SERVICES TO FOSTER GOOD HEALTH, FULFILLMENT, AND SPRITUAL WELL-BEING IN THE LIVES OF OLDER ADULTS. WE SERVE PEOPLE OF ALL ECONOMIC MEANS AND ARE COMMITTED TO CHARITABLE CARE. 0 0 23709183 0 22100412 ECS OFFERS INDEPENDENT LIVING FOR ACTIVE OLDER ADULTS, PROVIDING A CONTINUUM OF CARE THAT INCLUDES SEVERAL STYLES OF ACCOMMODATIONS AND VARIOUS AMENITIES. THESE AMENITIES INCLUDE, BUT ARE NOT LIMITED TO 24-HOUR BUILDING AND GROUNDS SECURITY, HOUSEKEEPING, FITNESS CENTER, LIBRARY, DINING ROOM, AND BEAUTY SHOP. ECS PROVIDES DYNAMIC ACTIVITIES PROGRAMS, INCLUDING ON-CAMPUS CONCERTS, ART AND CERAMICS CLASSES, EXERCISE CLASSES, AND CHURCH SERVICES. OFF-CAMPUS OUTINGS INCLUDE MOVIES, PLAYS, CONCERTS, SHOPPING AND OTHER CULTURAL EVENTS. EACH CAMPUS FEATURES A WELLNESS PROGRAM. ECS UNDERWROTE BENEVOLENT CARE TOTALING $344,104 FOR 5 INDEPENDENT LIVING RESIDENTS WHO WERE UNABLE TO PAY THE FULL COST OF THEIR CARE DURING FISCAL YEAR 2020. 6647825 0 7387288 ECS PROVIDES SUPPORTIVE SERVICES TO ASSISTED LIVING RESIDENTS WHO REMAIN IN THEIR RESIDENCES AND RECEIVE ADDITIONAL CARE, INCLUDING BATHING AND GROOMING ASSISTANCE, DRESSING AND WALKING ASSISTANCE, INCONTINENCE CARE, MEDICATION SUPERVISION, REGULAR HOUSEKEEPING, MONTHLY HEALTH ASSESSMENT, AND SPECIALIZED DIET GUIDANCE. AS PART OF ASSISTED LIVING, ECS PROVIDES MEMORY CARE IN A SECURE SETTING FOR RESIDENTS WITH DEMENTIA OR ALZHEIMER'S DISEASE. CHARITABLE CARE TOTALING $460,025 WAS EXTENDED TO 8 ASSISTED LIVING RESIDENTS WHO WERE UNABLE TO PAY THE FULL COST OF THEIR CARE DURING FISCAL YEAR 2020. 6789359 0 7483087 ECS PROVIDES 24-HOUR NURSING CARE TO FRAIL AND CHRONICALLY ILL OLDER ADULTS, AS WELL AS TO INDIVIDUALS RECOVERING FROM RECENT TRAUMAS SUCH AS STROKES AND HEART ATTACKS. THE RANGE OF 24-HOUR SKILLED NURSING SERVICES INCLUDES MEDICAL SUPERVISION, PHYSICAL, OCCUPATIONAL AND SPEECH THERAPIES, HOUSEKEEPING, A DIETICIAN, AND A SPECIALIZED ACTIVITIES PROGRAM. SKILLED NURSING CARE AND SERVICE TOTALING $163,362 WAS PROVIDED TO 8 RESIDENT WHO WERE UNABLE TO PAY THE FULL COST OF THEIR CARE DURING FISCAL YEAR 2020. 1126037 90000 0 ECS PROVIDED $10,000 TO SUPPORT JUSTICE IN AGING, A SEPARATE 501(C)(3)ORGANIZATION THAT FIGHTS SENIOR POVERTY BY SECURING ACCESS TO AFFORDABLE HEALTH CARE AND ECONOMIC SECURITY FOR OLDER ADULTS WITH LIMITED RESOURCES.ECS PROVIDED $10,000 TO SUPPORT PARTNERS IN CARE FOUNDATION, A SEPARATE 501(C)(3) ORGANIZATION THAT DEVELOPS AND SPREADS HIGH-VALUE MODELS OF COMMUNITY-BASED CARE AND SELFMANAGEMENT FOR DIVERSE POPULATIONS WITH CHRONIC CONDITIONS.ECS PROVIDED $70,000 TO SUPPORT THE PASADENA VILLAGE, A SEPARATE 501(C)(3) ORGANIZATION DEDICATED TO MAKING IT EASIER, SAFER, AND MORE SATISFYING FOR OLDER ADULTS TO REMAIN IN THEIR HOMES THROUGHOUT THE PASADENA AREA AS THEY AGE.ECS, LLC: PROVIDE ADMINISTRATIVE AND MANAGEMENT SUPPORT TO ITS SUBSIDIARIES.CHS, LLC: PROVIDE DEVELOPMENT, MANAGEMENT, AND CONSULTING SERVES TO AFFORDABLE SENIORS, DISABLED AND LOW-INCOME HOUSING FACILITIES. ON OCTOBER 17, 2018, CREATIVE HOUSING AND SERVICES (CHS), A NONPROFIT RELATED ENTITY, ENTERED INTO AN ASSET TRANSFER AGREEMENT WITH CREATIVE HOUSING & SERVICES LLC (CHS, LLC). CHS TRANSFERRED SUBSTANTIALLY ALL OF ITS ASSETS TO PROGRAMS AND ACTIVITIES THAT SUPPORT THE MANAGEMENT OF AFFORDABLE HOUSING FACILITIES. 1126037 90000 0 38272404 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 182 0 1 485 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X CHARLES RAHILLY 6264035400 605 E HUNTINGTON DRIVE 207 MONROVIA CA 91016 JAMES S ROTHROCK PRESIDENT & CEO 25.00 15.00 X X 506746 0 40554 TERRY QUIGLEY VP OPERATIONS & COO 30.00 10.00 X 385085 0 30958 SHARON PEWTRESS VP STRATEGIC GROWTH 32.00 8.00 X 291767 0 22075 STACIE OCAMPO VP HUMAN RESOURCES 30.00 10.00 X 242497 0 26352 KRISTA NAY VP SALES & MARKETING 30.00 10.00 X 229323 0 18877 CHARLIE RAHILLY VP FINANCE & CFO 28.00 12.00 X 204170 0 7487 TYRA SHERMAN CONTROLLER 28.00 12.00 X 187901 0 21040 DAVID HONE EXECUTIVE DIRECTOR 40.00 0.00 X 199079 0 9486 LEA DAVIS EXECUTIVE DIRECTOR 40.00 0.00 X 180800 0 8824 MALEAKHI ADI DIRECTOR OF IT 40.00 0.00 X 145255 0 19512 ELIZABETH SAX MARKETING-SALES 40.00 0.00 X 134701 0 9718 PATRICIA BLUE MARKETING-SALES 40.00 0.00 X 122199 0 15832 ARLEEN AMOROZO DIRECTOR OF NURSING 40.00 0.00 X 120930 0 15203 CATHY MAY CHAIR 1.00 0.00 X X 0 0 0 EVELYN DANOWITZ DIRECTOR/VICE CHAIR 1.00 1.00 X X 0 0 0 JIM WHITE SECRETARY-TREASURER 1.00 0.00 X X 0 0 0 JONATHAN CULLEN DIRECTOR 1.00 0.00 X 0 0 0 JACK LANTZ DIRECTOR 1.00 0.00 X 0 0 0 JOHN TUITE DIRECTOR 1.00 1.00 X 0 0 0 AMBER CHRIST DIRECTOR 1.00 1.00 X 0 0 0 BRUCE FARRAR DIRECTOR 1.00 0.00 X 0 0 0 MIKE BABCOCK DIRECTOR 1.00 1.00 X 0 0 0 BILL HORSFALL DIRECTOR 1.00 0.00 X 0 0 0 2950453 0 245918 15 0 1 0 MORRISON COMMUNITY LIVING PO BOX 102289 ATLANTA GA 303682289 CATERING 3765928 OLSON INC 4445 EASTGATE MALL SUITE 200 SAN DIEGO CA 921211979 CONSTRUCTION 874756 ELEGANT HOME IMPROVEMENT INC 15791 ROCKFIELD BLVD SUITE A IRVINE CA 92618 CONSTRUCTION 672191 CONSONSUS REHAB PO BOX 4800 PORTLAND OR 972084800 THERAPY 641622 CHARLES K DUSENBERRY IIINC 7777 ALVARADO RD STE 406B LA MESA CA 91942 CONSTRUCTION 589302 10 1033436 22540 1055976 RESIDENT CARE FEES 623000 26141585 26141585 ANCILLARY SERVICES 623990 8142959 8142959 AMORT OF ENTRANCE FEES 721000 2686243 2686243 36970787 2979362 2979362 21041612 19472224 81611 1569388 -81611 1487777 1487777 OTHER INCOME 900099 1419960 1419960 MANAGEMENT FEES 900099 361347 361347 1781307 44275209 36970787 0 6248446 X 90000 90000 2835941 431685 2281138 123118 12855266 11677670 1177596 873643 538160 329886 5597 2364569 1874081 483479 7009 2701121 2203559 493526 4036 221349 221349 84730 84730 222039 222039 7196779 6398053 798726 265496 251660 13836 220230 10142 210088 101015 42363 58652 1846454 1803734 42720 2668206 2601289 66917 7119027 6911696 207331 547692 512651 35041 UTILITIES 1276856 1276856 SUPPLIES 1109322 1019921 89401 1812009 628884 1183125 46411744 38272404 7999580 139760 5598285 7879841 1918443 1072584 3092894 8194508 127831 179377 438782 898706 169687921 85584688 87006855 84103233 96723489 92806986 5425681 5451638 200332260 200586873 2327077 2726703 110111268 111725182 63021185 65381021 15374662 14334653 190834192 194167559 X 7505778 4427024 1992290 1992290 9498068 6419314 200332260 200586873 X -2136535 -1736192 793973 X 0 1 X 1 0 X 41349 36564 1110005 888999 1055976 3132893 29112481 32267923 33562027 36256533 36970787 168169751 29153830 32304487 34672032 37145532 38026763 171302644 0 0 0 171302644 2922672 2287304 2245774 2818421 2979362 13253533 2922672 2287304 2245774 2818421 2979362 13253533 4370152 58818 38745 103527 1781307 6352549 36446654 34650609 36956551 40067480 42787432 190908726 0.89730 0.88620 0.06940 0.07010 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2015 AMOUNT: $ 70,831. 2016 AMOUNT: $ 50,818. 2017 AMOUNT: $ 38,745. 2018 AMOUNT: $ 103,527. 2019 AMOUNT: $ 1,419,960. MANAGEMENT FEE REVENUE - 2015 AMOUNT: $ 2,306,040. 2016 AMOUNT: $ 8,000. 2019 AMOUNT: $ 361,347. SERVICE INCOME - 2015 AMOUNT: $ 1,993,281. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 71147838 2694508 1792993 7141454 179905 68313980 59744000 11284147 3862017 3509331 232995 71147838 56156000 5024000 2284000 3493000 227000 59744000 49991000 4390000 3717000 1706000 236000 56156000 53960000 1247000 847000 5783000 280000 49991000 0.96000 0.03000 0.01000 0 1 1 6758669 6758669 142601884 72099613 70502271 16142349 11187484 4954865 4185019 2297591 1887428 84103233 DEPOSITS FROM RESIDENTS 420060 ACCRUED COMPENSATION 1816070 OTHER CURRENT LIABILITIES 882294 INTEREST PAYABLE 396162 LIABILITY FOR LOSSES DURING PHASE OUT PERIOD 581357 ENTRANCE FEE REFUNDS 10238710 14334653 X PART V, LINE 4: THE ENDOWMENT FUND IS COMPRISED OF BOARD DESIGNATED AND DONOR RESTRICTED FUNDS. THE BOARD DESIGNATED FUNDS ARE DEDICATED TO THE FOLLOWING PURPOSES: 1 - THE PROVISION OF HOUSING AND SERVICES TO OLDER ADULTS THAT ARE FINANCIALLY UNABLE TO FULLY FUND THEIR CARE 2 - THE IMPROVEMENT OF AND REPLACEMENT OF PROPERTY, PLANT AND EQUIPMENT AT EACH OF THE COMMUNITIES 3 - THE REPAYMENT OF RESIDENT ENTRANCE FEES AS THEY BECOME DUE, AND 4 - THE DEVELOPMENT OF NEW COMMUNITIES PART X, LINE 2: ECS, MCINC, AND CHS ARE ORGANIZED AS NONPROFIT CORPORATIONS UNDER THE GENERAL NONPROFIT CORPORATION LAWS OF THE STATE OF CALIFORNIA AND ARE EXEMPT FROM FEDERAL INCOME TAXATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). ECSF IS ORGANIZED AS A NONPROFIT CORPORATION UNDER THE GENERAL NONPROFIT CORPORATION LAWS OF THE STATE OF CALIFORNIA AND IS EXEMPT FROM FEDERAL INCOME TAXATION UNDER IRC SECTION 501(C)(3). ECSF IS CLASSIFIED AS A SUPPORTING ORGANIZATION UNDER IRC SECTION 509(A)(3). ECSLLC AND ARTFUL LLC ARE ORGANIZED AS NONPROFIT LIMITED LIABILITY COMPANIES IN THE STATE OF CALIFORNIA. THEY HAVE NOT APPLIED FOR THEIR OWN TAX EXEMPTION FOR INCOME TAX PURPOSES BECAUSE THEY ARE DISREGARDED ENTITIES. WHILE THEY ARE DISREGARDED FOR INCOME TAX PURPOSES, THEY ARE STILL SUBJECT TO THE CALIFORNIA ANNUAL MINIMUM TAX AND THE ANNUAL FEE. NONPROFIT ORGANIZATIONS ARE GENERALLY NOT LIABLE FOR TAXES ON INCOME; THEREFORE, OTHER THAN THE CALIFORNIA ANNUAL MINIMUM TAX AND ANNUAL FEE RELATED TO ECSLLC AND ARTFUL, LLC, NO PROVISION IS MADE FOR SUCH TAXES IN THE CONSOLIDATED FINANCIAL STATEMENTS IN ACCORDANCE WITH U.S. GAAP. 1 PASADENA VILLAGE 236 W MOUNTAIN STREET 104 PASADENA CA 91103 452773041 501(C)(3) 70000 TO PROVIDE PROGRAM SERVICE FUNDS JUSTICE IN AGING 3660 WILSHIRE BLVD STE 718 LOS ANGELES CA 90010 953132674 501(C)(3) 10000 TO PROVIDE PROGRAM SERVICE FUNDS PARTNERS IN CARE FOUNDATION 732 MOTT STREET STE 150 SAN FERNANDO CA 91340 953954057 501(C)(3) 10000 TO PROVIDE PROGRAM SERVICE FUNDS 3 0 PART I, LINE 2: THE ORGANIZATION'S BOARD OF TRUSTEES REVIEWS AND APPROVES ALL GRANTS, AND THE ORGANIZATION MAINTAINS CAREFUL TRACK OF THE USE OF FUNDS. X 1 1 X X X X X 0 0 0 0 0 0 0 1 0 JAMES S ROTHROCK PRESIDENT & CEO 459118 0 27849 0 19779 0 29400 0 11154 0 547300 0 0 0 TERRY QUIGLEY VP OPERATIONS & COO 322600 0 40679 0 21806 0 24654 0 6304 0 416043 0 0 0 SHARON PEWTRESS VP STRATEGIC GROWTH 223018 0 49425 0 19324 0 16241 0 5834 0 313842 0 0 0 STACIE OCAMPO VP HUMAN RESOURCES 215956 0 7123 0 19418 0 13671 0 12681 0 268849 0 0 0 KRISTA NAY VP SALES & MARKETING 180193 0 29292 0 19838 0 7914 0 10963 0 248200 0 0 0 CHARLIE RAHILLY VP FINANCE & CFO 197421 0 100 0 6649 0 2718 0 4769 0 211657 0 0 0 TYRA SHERMAN CONTROLLER 143321 0 28957 0 15623 0 8786 0 12254 0 208941 0 0 0 DAVID HONE EXECUTIVE DIRECTOR 155024 0 28000 0 16055 0 8541 0 945 0 208565 0 0 0 LEA DAVIS EXECUTIVE DIRECTOR 161642 0 0 0 19158 0 7998 0 826 0 189624 0 0 0 MALEAKHI ADI DIRECTOR OF IT 125658 0 6402 0 13195 0 6911 0 12601 0 164767 0 0 0 PART I, LINE 1A THE ORGANIZATION PAYS A PORTION OF GYM MEMBERSHIP FEES FOR PARTICIPATING EMPLOYEES. PART I, LINE 7 THE ORGANIZATION PAID MARKETING INCENTIVES BASED ON OCCUPANCY. THE ORGANIZATION ALSO PROVIDED A FINANCIAL INCENTIVE FOR KEY LEADERSHIP TO IMPROVE OPERATIONAL PERFORMANCE, RESIDENT SATISFACTION, EMPLOYEE SATISFACTION, QUALITY OF CARE, AND TO PURSUE INNOVATION. A CALIFORNIA HEALTH FACILITIES FINANCING AUTHORITY 521643828 1307957R2 2012-12-12 64160000 PROVIDE FUNDS TO REFUND PRIOR ISSUE. 0 0 0 A 7422671 64260247 4943815 66739103 0 1 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 1 0 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CALIFORNIA HEALTH FACILITIES FINANCING AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 05/14/2018 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM AND PRESENTED TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS REVIEW THE FORM 990 AND APPROVE THE FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER (CEO AND VICE PRESIDENTS) AND MEMBERS OF THE BOARD OF DIRECTORS COMPLETE A CONFLICT OF INTEREST STATEMENT ANNUALLY AND SUBMIT IT TO THE AUDIT COMMITTEE. THE AUDIT COMMITTEE REVIEWS CONFLICT OF INTEREST STATEMENTS PROVIDED BY THE OFFICERS AND DIRECTORS AS THE NEED ARISES BUT NOT LESS THAN ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED BY THE GOVERNANCE COMMITTEE. ECS USED ALL OF THE FOLLOWING IN ESTABLISHING COMPENSATION: GOVERNANCE COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR GOVERNANCE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 990 IS AVAILABLE UPON REQUEST, AT THE ATTORNEY GENERAL'S WEBSITE, AND ON GUIDESTAR. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING/ORGANIZATION DOCUMENTS, FINANCIAL STATEMENTS AND WRITTEN CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER SERVICE FEES: PROGRAM SERVICE EXPENSES 3,321,410. MANAGEMENT AND GENERAL EXPENSES 798,726. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,120,136. SKILLED NURSING SERVICE FEES: PROGRAM SERVICE EXPENSES 3,076,643. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,076,643. FORM 990, PART XI, LINE 9: ACCRETION -123,000. LLC ADJUSTMENT TO NET ASSETS 615,409. TRANSFER OF NET ASSETS FROM ECSF -1,033,436. TRANSFER OF NET ASSETS FROM CHS 1,335,000. ECS MANAGEMENT LLC 605 E HUNTING DRIVE SUITE 207 MONROVIA CA 91016 461662037 PROVIDE ADMINISTRATIVE, PROGRAMMATIC, AND OTHER FORMS OF SUPPORT TO ECS CA 5597318 15601461 EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS ARTFUL HOME CARE LLC 605 E HUNTING DRIVE SUITE 207 MONROVIA CA 91016 463025752 DEVELOP AND OPERATE HOME CARE SERVICES AND SERVE THE NEEDS OF OLDER ADULTS CA 0 0 EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS CREATIVE HOUSING & SERVICES LLC 605 E HUNTING DRIVE SUITE 207 MONROVIA CA 91016 832678329 PROVIDE ADMINISTRATIVE, PROGRAMMATIC, AND OTHER FORMS OF SUPPORT TO ECS CA 1066744 2016069 EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS CREATIVE HOUSING & SERVICES 605 E HUNTINGTON DRIVE SUITE 207 MONROVIA CA 91016 330204306 PROVIDES SERVICES TO AFFORDABLE SENIOR AND DISABLED HOUSING CA 501(C)(3) LINE 10 EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS 1 EPISCOPAL COMMUNITIES & SERVICES FOUNDATION (FKA SOPHIE MILLER FOUNDATION) 605 E HUNTINGTON DRIVE SUITE 207 MONROVIA CA 91016 471102014 SUPPORTING ORGANIZATITON OF EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS CA 501(C)(3) LINE 12A, I EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS 1 MONTECEDRO INC 605 E HUNTINGTON DRIVE SUITE 207 MONROVIA CA 91016 270707394 DEVELOPS AND OPERATES HOUSING SPECIALLY DESIGNED FOR OLDER ADULTS CA 501(C)(3) LINE 10 EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS 1 0 0 1 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 EPISCOPAL COMMUNITIES & SERVICES FOUNDATION C 1033436 FMV MONTECEDRO L 1590507 FMV EPISCOPAL COMMUNITIES & SERVICES FOUNDATION O 275377 FMV