2019-11-15T07:45:19-06:00 2018-12-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2018-01-01 200566413 HUMANGOOD NEVADA HUMA 7023602662 6120 STONERIDGE MALL ROAD NO 100 PLEASANTON CA 94588 PAMELA S CLAASSEN CFO 7023602662 2019-11-14 1 KERRI N BOGDA CPA P00760402 7177404863 96.89.178.154 2019-11-14 11:13:57 ES P DAF0C676BA5D217E8E98654567F7DD0DDDA97E7C DE17CE2927617F2361F49D5621C531FD5B4B384A 2018 2020-03-31 21:24:44Z LAS VENTANAS RETIREMENT COMMUNITY JOHN H COCHRANE III 6120 STONERIDGE MALL ROAD NO 100 PLEASANTON CA 94588 27505363 0 X WWW.HUMANGOOD.ORG X 2004 CA TO REDEFINE THE MEANING OF AGING WELL FOR ADULTS 55 AND OLDER. 9 5 346 9 0 0 58050 94239 25879244 25963896 22581 109107 0 315822 25959875 26483064 0 0 0 0 9226571 9885636 0 0 0 14589784 15386396 23816355 25272032 2143520 1211032 88580357 83810770 123712787 111856940 -35132430 -28046170 THE MISSION OF THE ORGANIZATION IS TO REDEFINE THE MEANING OF AGING WELL FOR ADULTS 55 AND OLDER, AND DELIVER PRODUCTS AND SERVICES THAT OFFER OPPORTUNITIES TO PURSUE ENGAGED, PURPOSEFUL LIVES. 0 0 22881902 0 25963896 HUMANGOOD NEVADA, A CONTINUING CARE RETIREMENT COMMUNITY, PROVIDES HOUSING AND HEALTH CARE FOR THE ELDERLY. DIRECT RESIDENT CARE FOR SENIORS INCLUDES INDEPENDENT LIVING AND ASSISTED LIVING, MEMORY CARE, NURSING, AND HOME CARE. IT ALSO PROVIDES OUTREACH AND WELLNESS SERVICES INCLUDING MEALS PROGRAM, HOUSEKEEPING, MAINTENANCE AND ACTIVITIES. 22881902 1 1 0 1 0 0 0 0 0 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 1 0 0 0 1 68 0 346 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 5 0 1 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X X PAMELA S CLAASSEN 9259247117 6120 STONERIDGE MALL ROAD NO 100 PLEASANTON CA 94588 X RANDALL L STAMPER CHAIR 1.00 12.00 X X 0 50000 0 ALBERT W KELLEY VICE CHAIR 0.50 6.50 X X 0 42833 0 H DECLAN BROWN SECRETARY 0.50 5.50 X X 0 43833 0 JUDITH BAKER DIRECTOR 0.50 5.50 X 0 42833 0 BRET TINKER DIRECTOR 0.50 2.00 X 0 0 0 DAVID DAHAN DIRECTOR 0.50 2.00 X 0 0 0 DAVID DECKER DIRECTOR 0.50 2.00 X 0 0 0 RAND FERRIS DIRECTOR 0.50 2.00 X 0 0 0 JANE REED DIRECTOR 0.50 1.50 X 0 0 0 S LOUISE RANKIN GENERAL COUNSEL 2.00 38.00 X 0 498947 22029 JOHN H COCHRANE III PRESIDENT/CHIEF EXECUTIVE OFFICER 2.00 38.00 X 0 971449 22054 PAMELA S CLAASSEN CHIEF FINANCIAL OFFICER 2.00 38.00 X 0 990318 26568 DANIEL OGUS CHIEF OPERATING OFFICER 2.00 38.00 X 0 729792 24848 DANIEL HUTSON CHIEF STRATEGY OFFICER 2.00 38.00 X 0 426024 24740 DENNIS GRADILLAS VP SALES 3.00 37.00 X 0 301148 24540 GREGORY BEARCE VP REGIONAL OPERATIONS 2.00 38.00 X 0 289666 19778 TARA MCGUINESS VP REGIONAL OPERATIONS 2.00 38.00 X 0 634415 23234 TYLER ICHIEN VP REGIONAL OPERATIONS 2.00 38.00 X 0 210282 22281 LISA HOLLAND VP REGIONAL OPERATIONS 2.00 38.00 X 0 175555 20508 MARC HERRERA VP HEALTHCARE & QUALITY 2.00 38.00 X 0 259583 21387 RUSSELL MAUK UNTIL 112018 VP CONSTRUCTION REDEVELOPMENT 3.00 37.00 X 0 435627 23949 SOPHIA LUKAS UNTIL 092018 VP REGIONAL OPERATIONS MANAGER 3.00 37.00 X 0 228891 16115 JONATHAN BOYAR EXECUTIVE DIRECTOR 20.00 20.00 X 103258 99000 21234 103258 6430196 313265 1 0 1 0 FUNCTIONAL PATHWAYS LLC 10133 SHERRILL BLVD STE 200 KNOWVILLE TN 379323347 THERAPY SERVICES 1258196 SODEXO INC 9801 WASHINGTON BLVD 5TH FLOOR MS31 GAITHERSBURG MD 20878 DINING SERVICES 1098336 HUMANGOOD NORCAL 6120 STONERIDGE MALL RD STE 100 PLEASANTON CA 94588 MANAGEMENT SERVICES 1047328 MORRISON MANAGEMENT SPECIALISTS PO BOX 102289 ATLANTA GA 303682289 DINING SERVICES 953479 ALL AMERICAN REPAIR SERVICES INC 5606 SOUTH EASTERN AVE LAS VEGAS NV 89119 CONTRACTORS 624750 11 94239 94239 RESIDENT SERVICES FEES 623990 23055542 23055542 AMORTIZATION OF ENTRANCE FEE 623990 2908354 2908354 25963896 111053 111053 1020353 1022299 -1946 -1946 -1946 REFUNDS 900099 103000 103000 BEAUTY & BARBER REVENUE 900099 84281 84281 GUEST/EMPLOYEE MEALS 900099 42218 42218 86323 86323 315822 26483064 25963896 0 424929 8087423 7736992 350431 141551 135418 6133 950456 909273 41183 706206 675606 30600 628397 628397 212128 212128 76141 76141 2526 2526 9137 9137 1146075 1040522 105553 464745 457200 7545 80702 70486 10216 3750153 3750153 141099 113278 27821 20111 13307 6804 2499589 2499589 176670 176670 ANCILLARY SERVICES 2080979 2080979 SUPPLIES 2000282 1944873 55409 BAD DEBT EXPENSE 769053 769053 REPAIRS & MAINTENANCE 630105 629942 163 698504 647614 50890 25272032 22881902 2390130 0 6845978 4175001 10082585 11160521 2929929 1115901 46587 37118 256893 286040 97106005 30069816 68418385 67036189 88580357 83810770 5506605 4445756 54847165 51037878 9594967 8035914 53764050 48337392 123712787 111856940 X -35132430 -28046170 -35132430 -28046170 88580357 83810770 X 1211032 2228 5873000 X 1 X 1 X 1 0 X 969319 576992 498 58050 94239 1699098 21454278 23721981 6158135 22879244 25963896 100177534 22423597 24298973 6158633 22937294 26058135 101876632 0 0 0 101876632 688 1701 11002 22581 111053 147025 688 1701 11002 22581 111053 147025 315822 315822 22424285 24300674 6169635 22959875 26485010 102339479 0.99550 0.99960 0.00140 0.00040 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 315,822. SCHEDULE A, PART III: 2016 IS A SHORT TAX YEAR. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 2526 2526 0 PART II-B, LINE 1: THE ORGANIZATION PAYS DUES TO LEADINGAGE NATIONAL AND LEADINGAGE CALIFORNIA, A PORTION OF WHICH IS USED FOR LOBBYING ACTIVITIES. 8900000 8900000 85069292 28538569 56530723 2367665 1380520 987145 769048 150727 618321 67036189 DUE TO RELATED PARTIES 15513 3RD PARTY SETTLEMENTS 493512 OTHER LIABILITIES 39805 FUTURE SERVICE OBLIGATIONS 5050000 RESIDENT DEPOSITS 142396 ENTRANCE FEE NON-REFUNDABLE 10916000 ENTRANCE FEE SUBJECT TO REFUND 6506015 REBATABLE ENTRANCE FEES DUE 25174151 48337392 X 32349155 2228 5863863 5866091 26483064 0 26483064 25262895 0 25262895 9137 9137 25272032 PART X, LINE 2: THE CORPORATION ASSESSES UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ASC TOPIC 740-10, INCOME TAXES. THE CORPORATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE CORPORATION RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OPERATING EXPENSES. AT DECEMBER 31, 2018 AND 2017, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN FUTURE SERVICE OBLIGATION 5,873,000. INVESTMENT MGT. FEES NETTED AGAINST REVENUE ON FINANCIALS -9,137. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MGT. FEES NETTED AGAINST REVENUE ON FINANCIALS 9,137. 0 1 0 0 0 0 0 0 0 S LOUISE RANKIN GENERAL COUNSEL 0 315024 0 166185 0 17738 0 11000 0 11029 0 520976 0 0 JOHN H COCHRANE III PRESIDENT/CHIEF EXECUTIVE OFFICER 0 500010 0 417644 0 53795 0 11000 0 11054 0 993503 0 0 PAMELA S CLAASSEN CHIEF FINANCIAL OFFICER 0 268961 0 187218 0 534139 0 11000 0 15568 0 1016886 0 516434 DANIEL OGUS CHIEF OPERATING OFFICER 0 390036 0 308633 0 31123 0 11000 0 13848 0 754640 0 0 DANIEL HUTSON CHIEF STRATEGY OFFICER 0 275028 0 145085 0 5911 0 11000 0 13740 0 450764 0 0 DENNIS GRADILLAS VP SALES 0 199245 0 79695 0 22208 0 11000 0 13540 0 325688 0 19104 GREGORY BEARCE VP REGIONAL OPERATIONS 0 137339 0 128000 0 24327 0 11000 0 8778 0 309444 0 0 TARA MCGUINESS VP REGIONAL OPERATIONS 0 204409 0 71543 0 358463 0 11000 0 12234 0 657649 0 353581 TYLER ICHIEN VP REGIONAL OPERATIONS 0 164783 0 45499 0 0 0 8837 0 13444 0 232563 0 0 LISA HOLLAND VP REGIONAL OPERATIONS 0 135958 0 39597 0 0 0 7216 0 13292 0 196063 0 0 MARC HERRERA VP HEALTHCARE & QUALITY 0 200000 0 59499 0 84 0 10580 0 10807 0 280970 0 0 RUSSELL MAUK UNTIL 112018 VP CONSTRUCTION REDEVELOPMENT 0 215642 0 78753 0 141232 0 11000 0 12949 0 459576 0 133404 SOPHIA LUKAS UNTIL 092018 VP REGIONAL OPERATIONS MANAGER 0 132104 0 69996 0 26791 0 9296 0 6819 0 245006 0 0 JONATHAN BOYAR EXECUTIVE DIRECTOR 62159 84702 41099 14298 0 0 4415 3545 4751 8523 112424 111068 0 0 PART I, LINE 3 COMPENSATION OF THE CEO IS DETERMINED BY HUMANGOOD USING THE FOLLOWING METHODS: COMPENSATION COMMITTEE, COMPENSATION CONSULTANT, COMPENSATION SURVEY/STUDY AND APPROVAL BY THE BOARD/COMPENSATION COMMITTEE. PART I, LINE 4B CERTAIN INDIVIDUALS LISTED ON SCHEDULE J PARTICIPATED IN A NON- QUALIFIED DEFERRED COMPENSATION IRC 457(F) PLAN. THE BENEFITS UNDER THE 457(F) PLAN WERE DISCRETIONARY AND DID NOT VEST UNTIL THE PARTICIPANT REACHED 65, DIED OR BECAME DISABLE OR WAS INVOLUNTARILY TERMINATED WITHOUT CAUSE. ON DECEMBER 1, 2017, THE HUMANGOOD BOARD OF DIRECTORS ELECTED TO TERMINATE THE PLAN, AND IN 2018, FINAL TERMINATIONS PAYOUTS OF $2,143,000 WERE MADE AS INCLUDED IN COLUMN B(III) AND COLUMN F, OTHER REPORTABLE COMPENSATION OF SCHEDULE J. PART II - ADDITIONAL INFORMATION THE EXECUTIVE DIRECTORS (EDS) OF HUMANGOOD NORCAL MANAGED COMMUNITIES ARE EMPLOYEES OF HUMANGOOD NORCAL AND THEIR COMPENSATION IS FULLY REIMBURSED TO HUMANGOOD NORCAL FROM THEIR COMMUNITY. THE EDS DO NOT QUALIFY UNDER THE DEFINITIONS AS A "KEY EMPLOYEE" FOR HUMANGOOD NORCAL. SINCE THE ED ROLE IS SO SIGNIFICANT IN THE COMMUNITY AND THE COMPENSATION IS FULLY REIMBURSED, FOR PURPOSES OF FORM 990 REPORTING, EDS ARE REFLECTED ON SECTION VII AS "HIGHLY COMPENSATED" EMPLOYEES AND SCHEDULE J, PART II, LINE 1 AS THEIR COMPENSATION IS PAID BY THE ORGANIZATION AND THE ED'S SALARY IS INCLUDED IN SALARIES AND BENEFITS IN THE FINANCIAL STATEMENT PRESENTATION. A PUBLIC FINANCE AUTHORITY 273866124 74442PAH8 2012-09-10 37493374 REFUND ISSUES - 11/29/04 0 0 0 A 4831000 37493374 3126914 37493374 2007 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 1 0 0 0 1 A 1 PART II, LINE 3: THE TOTAL PROCEEDS DO NOT EQUAL THE SUMMATION OF LINES 4-12 DUE TO TRANSFERRED OR REPLACEMENT PROCEEDS IN LINE 4. FORM 990, PART VI, SECTION A, LINE 3 EFFECTIVE JANUARY 1, 2010, HUMANGOOD NORCAL FKA AMERICAN BAPTIST HOMES OF THE WEST ("HUMANGOOD NORCAL"), A RELATED ENTITY EXEMPT UNDER IRC 501(C)(3), HAS BEEN PROVIDING MANAGEMENT SERVICES TO HUMANGOOD NEVADA FKA LAS VENTANAS RETIREMENT COMMUNITY ("HUMANGOOD NEVADA"). FORM 990, PART VI, SECTION A, LINE 4 ON FEBRUARY 23, 2018, LAS VENTANAS RETIREMENT COMMUNITY AMENDED ITS ARTICLES OF INCORPORATION TO CHANGE ITS NAME TO HUMANGOOD NEVADA. FORM 990, PART VI, SECTION A, LINE 6 HUMANGOOD CORNERSTONE FKA CORNERSTONE AFFILIATES ("HUMANGOOD CORNERSTONE") IS A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION EXEMPT UNDER IRC 501(C)(3) AND IS THE SOLE MEMBER OF HUMANGOOD NEVADA. HUMANGOOD, A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION EXEMPT UNDER IRC SECTION 501(C)(3), IS THE SOLE MEMBER OF HUMANGOOD CORNERSTONE. FORM 990, PART VI, SECTION A, LINE 7A AS THE SOLE MEMBER OF HUMANGOOD NEVADA, HUMANGOOD CORNERSTONE EXERCISES ITS DIRECTION AND CONTROL THROUGH THE APPOINTMENT OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING TRANSACTIONS REQUIRE APPROVAL BY THE MEMBERS: - MERGER, CONSOLIDATION OR DISSOLUTION OF THE CORPORATION; - AMENDMENT, REPEAL, OR RESTATEMENT OF THE ARTICLES OF INCORPORATION OF BYLAWS; - AGGREGATE BORROWING FOR ANY PURPOSE IN EXCESS OF $50,000; - PURCHASE, SALE, LEASE, DISPOSITION, HYPOTHECATION, EXCHANGE, GIFT. PLEDGE, ENCUMBRANCE OR MORTGAGE OF ANY REAL PROPERTY, AND OF ANY PERSONAL PROPERTY WITH A VALUE IN EXCESS OF $50,000; - APPOINTMENT OF THE INDEPENDENT AUDITOR; - TRANSACTIONS OUTSIDE THE ORDINARY COURSE OF BUSINESS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CFO AND FURNISHED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, DIRECTORS AND OFFICERS MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. IF THE BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE RESPONSE OF THE MEMBER, THE BOARD OR COMMITTEE DETERMINES THAT THE MEMBER HAS IN FACT FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE PRESIDENT/CEO AND CFO OF HUMANGOOD (SOURCE OF "RELATED ORGANIZATION" COMPENSATION IN PART VII) IS REVIEWED ANNUALLY FOR MARKET COMPETITIVENESS AND INTERMEDIATE SANCTIONS COMPLIANCE BY A COMPENSATION COMMITTEE OF THE HUMANGOOD BOARD. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS REVIEWED BY THE CEO WITH DISCLOSURE TO THE COMPENSATION COMMITTEE. THE HUMANGOOD BOARD MEMBERS AND PRESIDENT ARE INDEPENDENT WITH RESPECT TO THE INDIVIDUALS WHOSE COMPENSATION IS BEING REVIEWED. THE HUMANGOOD BOARD AND PRESIDENT RELY UPON WAGE AND SALARY STUDIES AND/OR REGULAR REVIEW BY A COMPENSATION CONSULTANT TO PROVIDE COMPARABLE SALARY DATA FOR THEIR CONSIDERATION. DECISIONS REGARDING COMPENSATION ARE DOCUMENTED ON A CONTEMPORANEOUS BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION UPON REQUEST. CONFLICT OF INTEREST IS NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART VII, SECTION A: THE EXECUTIVE DIRECTORS (EDS) OF HUMANGOOD NORCAL MANAGED COMMUNITIES ARE EMPLOYEES OF HUMANGOOD NORCAL AND THEIR COMPENSATION IS FULLY REIMBURSED TO HUMANGOOD NORCAL FROM THEIR COMMUNITY. THE EDS DO NOT QUALIFY UNDER THE DEFINITIONS AS A "KEY EMPLOYEE" FOR HUMANGOOD NORCAL. SINCE THE ED ROLE IS SO SIGNIFICANT IN THE COMMUNITY AND THE COMPENSATION IS FULLY REIMBURSED, FOR PURPOSES OF FORM 990 REPORTING, EDS ARE REFLECTED ON SECTION VII AS "HIGHLY COMPENSATED" EMPLOYEES AND SCHEDULE J, PART II, LINE 1 AS THEIR COMPENSATION IS PAID BY THE ORGANIZATION AND THE ED'S SALARY IS INCLUDED IN SALARIES AND BENEFITS IN THE FINANCIAL STATEMENT PRESENTATION. FORM 990, PART VII, SECTION A: CERTAIN BOARD MEMBERS RECEIVED A STIPEND FOR 2018 FOR THEIR BOARD AND COMMITTEE WORK RELATED TO HUMANGOOD. NO COMPENSATION IS PAID TO ANY BOARD MEMBERS FOR THEIR ROLE ON THE HUMANGOOD NEVADA BOARD. BOARD STIPENDS: COMMENCING TWO YEARS AFTER THE MAY 1, 2016 AFFILIATION OF HUMANGOOD NORCAL AND HUMANGOOD SOCAL, THE SEVEN-MEMBER HUMANGOOD BOARD BEGAN RECEIVING GENERAL AND MEETING SPECIFIC STIPENDS FOR THEIR SERVICE TO THE TOP GOVERNING ORGANIZATION, HUMANGOOD. AN EVALUATION WAS PERFORMED OF SIMILARLY COMPLEX NON-PROFIT ORGANIZATIONS TO DETERMINE THE REASONABLENESS OF THE STIPEND AMOUNT FOR THE HOURS COMMITTED TO GOVERNANCE. NO REMUNERATION IS ATTRIBUTABLE TO SERVICE BY THESE SEVEN BOARD MEMBERS ON BOARDS OF OTHER HUMANGOOD AFFILIATES. THE REMUNERATION IS TAXABLE TO EACH OF THE MEMBERS AND REPORTED ANNUALLY OF FORM 1099 IN ADDITION TO DISCLOSURE IN THE FORM 990. BASED ON RECEIVING THIS REMUNERATION AND THE ADVICE OF TAX CONSULTANTS, THESE BOARD MEMBERS ARE NOT REFLECTED AS BEING INDEPENDENT DIRECTORS. INCENTIVE COMPENSATION: EXECUTIVE DIRECTORS, REGIONAL MANAGERS AND SENIOR MANAGEMENT ARE ELIGIBLE FOR INCENTIVE COMPENSATION. IN ADVANCE OF THE CALENDAR YEAR TO WHICH INCENTIVE COMPENSATION APPLIES, GOALS ARE SET FOR EACH INDIVIDUAL THAT ALIGN WITH THE STRATEGIC AND OPERATIONAL OBJECTIVES OF THE ORGANIZATION. THE GOALS OF THE CEO AND EXECUTIVE TEAM ARE REVIEWED BY THE BOARD COMPENSATION COMMITTEE. BEFORE ANY PAYMENT IS EARNED, THE INCENTIVE POOL MUST BE FUNDED, AND IS SUBJECT TO A CAP, FROM EXCEEDING BUDGETED NET CASH PRODUCTION ARISING FROM THE SUM OF OPERATIONAL PERFORMANCE AND NET TURNOVER ENTRANCE FEES. THE ATTAINMENT OF EACH INCENTIVE GOAL IS ASSESSED BY EACH TEAM MEMBER'S SUPERVISOR AND ULTIMATELY REVIEWED BY THE CEO PRIOR TO AWARD. IF THE INCENTIVE POOL IS PARTIALLY FUNDED, THE PARTIAL PERCENTAGE IS APPLIED TO THE POTENTIAL AWARD FOR EACH MEMBER'S ATTAINED GOALS. FORM 990, PART XI, LINE 9: CHANGE IN FUTURE SERVICE OBLIGATION 5,873,000. HUMANGOOD NORCAL FKA AMERICAN BAPTIST HOMES OF THE WEST 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 941225374 NON-PROFIT RETIREMENT COMMUNITIES CA 501(C)(3) LINE 10 HUMANGOOD 0 HUMANGOOD FRESNO FKA THE TERRACES AT SAN JOAQUIN GARDENS 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 260650298 CONTINUING CARE RETIREMENT COMMUNITY CA 501(C)(3) LINE 10 HUMANGOOD 0 HUMANGOOD IDAHO FKA BOISE RETIREMENT COMMUNITY 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 203659420 NON-PROFIT RETIREMENT COMMUNITIES CA 501(C)(3) LINE 10 HUMANGOOD 0 HUMANGOOD FOUNDATION WEST FKA AMERICAN BAPTIST HOMES FOUNDATION OF THE WEST 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 237039408 SUPPORT FOR NON-PROFIT RESIDENTIAL COMMUNITIES CA 501(C)(3) LINE 12A, I HUMANGOOD NORCAL FKA AMERICAN BAPTIST HOMES OF THE WEST INC 0 BAY VISTA SENIOR HOUSING 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 460777494 AFFORDABLE HOUSING WA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING FKA 0 HUMANGOOD 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 311558961 PARENT ORGANIZATION CA 501(C)(3) LINE 12A, I N/A 0 HUMANGOOD AFFORDABLE HOUSING FKA BEACON COMMUNITIES INC 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 943085296 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD NORCAL FKA AMERICAN BAPTIST HOMES OF THE WEST INC 0 HUMANGOOD CORNERSTONE FKA CORNERSTONE AFFILIATES 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 300184304 PARENT ORGANIZATION CA 501(C)(3) LINE 12B, II HUMANGOOD 0 GOOD SHEPHERD SENIOR HOUSING 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 262704795 AFFORDABLE HOUSING WA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING FKA 0 HARBORVIEW PROPERTIES INC 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 916086253 AFFORDABLE HOUSING WA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING FKA 0 HILLCREST SENIOR HOUSING CORP 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 760801395 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING FKA 0 HUMANGOOD WASHINGTON FKA AMERICAN BAPTIST HOMES OF WASHINGTON DBA JUDSON PA 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 911659735 CONTINUING CARE RETIREMENT COMMUNITY WA 501(C)(3) LINE 10 HUMANGOOD CORNERSTONE FKA CORNERSTONE 0 JUDSON TERRACE LODGE 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 770389124 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING FKA 0 HUMANGOOD ARIZONA INC FKA AMERICAN BAPTIST ESTATES INC 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 860176446 CONTINUING CARE RETIREMENT COMMUNITY AZ 501(C)(3) LINE 10 HUMANGOOD CORNERSTONE FKA CORNERSTONE 0 OAK KNOLLS HAVEN CORPORATION 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 953497055 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING FKA 0 PASADENA RETIREMENT COMMUNITY 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 263792336 CCRC FUTURE DEVELOPMENT CA 501(C)(3) LINE 10 HUMANGOOD CORNERSTONE FKA 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