2019-10-02T13:03:57-05:00 2018-12-31 910189318 MOSS ADAMS LLP 10960 WILSHIRE BLVD 1100 LOS ANGELES CA 90024 990 2018-01-01 951683861 ATHERTON BAPTIST HOMES ATHE 6262894178 214 SO ATLANTIC BLVD ALHAMBRA CA 91801 JOCELYN PASCUAL CFO 6262894178 2019-10-02 1 LAUREN HAVERLOCK P00545829 3104770450 2019-09-30 12.129.4.210 2019-10-02 13:03:12 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 45A0DEE88EBA5BC01B2D6E064F66B43F0304238A 2018 2019-02-21 02:37:17Z JOCELYN PASCUAL 214 SO ATLANTIC BLVD ALHAMBRA CA 91801 33155592 0 X WWW.ABH.ORG X 1914 CA A SENIOR COMMUNITY ROOTED IN CHRISTIAN VALUES, ENRICHING LIVES AND HONORING ALL. 13 12 201 200 0 11249 269414 901779 19944298 21515484 327817 410016 230762 271826 20772291 23099105 0 0 0 0 6955780 7794569 0 0 243304 13435531 13517292 20391311 21311861 380980 1787244 58966400 58423128 70454063 69930286 -11487663 -11507158 A SENIOR COMMUNITY ROOTED IN CHRISTIAN VALUES, ENRICHING LIVES AND HONORING ALL. 0 0 8768225 0 11273986 OPERATED A RESIDENTIAL CARE FACILITY CONSISTING OF 217 INDEPENDENT LIVING UNITS, 32 ASSISTED LIVING UNITS, AND A 4-BED COMPANION CARE UNIT 10130331 0 10241498 OPERATED A 99-BED SKILLED NURSING FACILITY 18898556 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 1 102 0 1 201 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 13 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X JOCELYN PASCUAL 6262894178 214 SO ATLANTIC BLVD ALHAMBRA CA 91801 MR DALE L MONTGOMERY CHAIR 0.30 X X 0 0 0 ESQ WARREN A WILLIAMS VICE-CHAIR 0.30 X X 0 0 0 MR TOM GARDNER SECRETARY 0.30 X X 0 0 0 MR RICK WENTZEL TREASURER 0.30 X X 0 0 0 REV JONATHAN CASTILLO BOARD MEMBER 0.30 X 0 0 0 MR KEVIN CHO BOARD MEMBER 0.30 X 0 0 0 MR DAVE ESTRIDGE BOARD MEMBER 0.30 X 0 0 0 MRS PATTY FREY BOARD MEMBER 0.30 X 0 0 0 MR GARY FRUEHOLZ BOARD MEMBER 0.30 X 0 0 0 MRS LOIS GOMEZ BOARD MEMBER 0.30 X 0 0 0 MR DONALD L SMITH BOARD MEMBER 0.30 X 0 0 0 MRS JOANNA SZETO BOARD MEMBER 0.30 X 0 0 0 REV J CRAIG STATTON PRESIDENT/CEO 40.00 X X 104232 0 66823 MRS JOCELYN PASCUAL CHIEF FINANCIAL OFFICER 40.00 X 129254 0 34812 MRS KIMBERLY FLOWERS CHIEF DEVELOPMENT OFFICER 40.00 X 109351 0 23984 MRS MARY MONNIER SNF ADMINISTRATOR 40.00 X 106543 0 22162 MR WILLIS R HULL III THRU 0818 DIRECTOR OF MARKETING & SALES 40.00 X 117944 0 7349 MRS KATAYOON AZADEH DIRECTOR OF NURSING 40.00 X 112834 0 10740 MR PAUL WILLIAMSON MDS COORDINATOR 40.00 X 106108 0 10187 786266 0 176057 7 0 1 0 MORRISON MANAGEMENT SPECIALISTS INC PO BOX 102289 ATLANTA GA 303682289 DINING/HSKPG/MGMT SERVICES 5094522 THERAPY SPECIALISTS 3760 CONVOY ST 204 SAN DIEGO CA 92111 REHAB THERAPY SERVICES 695680 RICHARD L WATSON & SON INC 2053 MILAN AVE SOUTH PASADENA CA 91030 CONSTRUCTION/RENOVATION SERVICES 309863 QUALITY INTERIORS 2917 SHADOW CANYON CIR NORCO CA 92860 CONSTRUCTION/RENOVATION SERVICES 184638 RILEY ELECTRIC 1800 W 11TH ST UNIT C UPLAND CA 91786 ELECTRICAL INSTALLATION AND REPAIR SERVI 175687 7 901779 20741 901779 RESIDENTIAL CARE FACILITY 623990 11533160 11533160 NURSING CENTER REVENUE 623000 6701741 6701741 MEDICARE/MEDICAID 900099 3280583 3280583 21515484 302030 302030 906 906 196053 0 196053 196053 196053 10164208 265 10012795 43692 151413 -43427 107986 107986 CATERING REVENUE 900099 70229 70229 MISCELLANEOUS REVENUE 900099 4638 4638 74867 23099105 21515484 0 681842 335121 159008 159008 17105 5601470 5041629 447608 112233 418823 352360 46504 19959 1017038 892819 114514 9705 422117 368999 44873 8245 10236 10236 62988 62988 106714 106714 281581 122691 131400 27490 414447 286660 106066 21721 697139 680271 16868 31500 29991 869 640 16900 9769 5175 1956 1226915 1226915 2605265 2270631 334634 332547 332547 FOOD & FOOD MANAGEMENT 3118519 3109608 8836 75 PURCHASED SERVICES 2700418 2413527 265938 20953 ANCILLARY SERVICES 843909 833799 10110 SUPPLIES 195880 175803 18515 1562 872334 591529 279145 1660 21311861 18898556 2170001 243304 160066 216453 3696087 5370692 547649 363837 21264 18224 418158 437705 76442062 39746591 37709765 36695471 11676175 12091559 4737236 3229187 58966400 58423128 1754291 2071831 14404439 14518073 31260000 30435000 108716 65524 22926617 22839858 70454063 69930286 X -11735298 -11806436 247635 299278 -11487663 -11507158 58966400 58423128 X 1787244 -726185 -1080554 X 0 1 X 1 0 X 526315 294634 436907 269414 901779 2429049 16306231 16116836 19948864 19944298 21515484 93831713 203322 211041 383109 797472 17035868 16622511 20768880 20213712 22417263 97058234 19165 38155 17773 33230 31179 139502 0 19165 38155 17773 33230 31179 139502 96918732 325482 289223 227639 378209 498989 1719542 325482 289223 227639 378209 498989 1719542 31261 4920 6601 11946 4638 59366 17392611 16916654 21003120 20603867 22920890 98837142 0.98060 0.97270 0.01740 0.01620 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2014 AMOUNT: $ 31,261. 2015 AMOUNT: $ 4,920. 2016 AMOUNT: $ 6,601. 2017 AMOUNT: $ 11,946. 2018 AMOUNT: $ 4,638. 3350093 3350093 60990332 31239555 29750777 11323522 8507036 2816486 778115 778115 36695471 DEFERRED CHARGES 2027467 WORKERS COMP RECEIVABLE 302040 RESIDENT TRUST ASSETS 656745 ENTRANCE FEE RECEIVABLE 151300 INTEREST RECEIVABLE 18081 DEPOSITS 73554 3229187 RESIDENT TRUST FUNDS PAYABLE 656745 GIFT ANNUITIES PAYABLE 794057 CHARITABLE REMAINDER TRUSTS & POOLED INCOME FUNDS LIABILITIES 49629 DEPOSITS ON ENTRANCE FEES 838826 PENSION LIABILITY 2461868 REPAYABLE ENTRANCE FEES LIABILITY 15812283 UNAMORTIZED BOND PREMIUM 2226450 22839858 X 22146958 -726185 -162675 -888860 23035818 106714 -43427 63287 23099105 21027018 -221556 -221556 21248574 106714 -43427 63287 21311861 PART X, LINE 2: ATHERTON IS ORGANIZED AS A NON-PROFIT CORPORATION UNDER THE GENERAL NON-PROFIT CORPORATION LAWS OF THE STATE OF CALIFORNIA, AND IS EXEMPT FROM FEDERAL INCOME TAXATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). NON-PROFIT ORGANIZATIONS ARE GENERALLY NOT LIABLE FOR TAXES ON INCOME; THEREFORE, NO PROVISION IS MADE FOR SUCH TAXES IN THE FINANCIAL STATEMENTS. ATHERTON CONSIDERS MANY FACTORS WHEN EVALUATING AND ESTIMATING ITS TAX POSITIONS AND TAX BENEFITS, WHICH MAY REQUIRE PERIODIC ADJUSTMENTS AND WHICH MAY NOT ACCURATELY ANTICIPATE ACTUAL OUTCOMES. ATHERTON EVALUATES ITS UNCERTAIN TAX POSITIONS USING THE PROVISIONS WITH U.S. GAAP. THESE STANDARDS REQUIRE MANAGEMENT TO PERFORM AN EVALUATION OF ALL TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE ATHERTON'S TAX RETURNS. MANAGEMENT BELIEVES THE TAX POSITIONS TAKEN MORE LIKELY THAN NOT WILL BE SUSTAINED UNDER EXAMINATION BY THE APPLICABLE TAX AUTHORITIES. EXAMPLES OF TAX POSITIONS INCLUDE TAX-EXEMPT STATUS OF ATHERTON, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. SINCE TAX MATTERS ARE SUBJECT TO SOME DEGREE OF UNCERTAINTY, THERE CAN BE NO ASSURANCE THAT ATHERTON'S TAX RETURNS WILL NOT BE CHALLENGED BY THE TAXING AUTHORITIES, AND THAT ATHERTON WILL NOT BE SUBJECT TO TAX, PENALTIES, AND INTEREST AS A RESULT OF SUCH CHALLENGE. GENERALLY, ATHERTON'S TAX RETURNS REMAIN OPEN FOR THREE YEARS FOR FEDERAL INCOME TAX EXAMINATION AND FOUR YEARS FOR STATE INCOME TAX EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN MINIMUM PENSION LIABILITY -65,043. CHANGE IN ASSOCIATED OBLIGATIONS 123,924. ANNUITY EXPENSE RECLASSIFIED TO OTHER EXPENSE -221,556. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS GAIN/LOSS ON SALE OF ASSETS TO REVENUE SECTION -43,427. PART XII, LINE 2D - OTHER ADJUSTMENTS: ANNUITY EXPENSE RECLASSIFIED TO OTHER EXPENSE -221,556. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS GAIN/LOSS ON SALE OF ASSETS TO REVENUE SECTION -43,427. X 1 0 X X 0 0 0 0 0 0 0 1 0 REV J CRAIG STATTON PRESIDENT/CEO 100796 0 3436 0 0 0 22730 0 44093 0 171055 0 0 0 MRS JOCELYN PASCUAL CHIEF FINANCIAL OFFICER 126004 0 3250 0 0 0 18034 0 16778 0 164066 0 0 0 PART I, LINE 1A REVERAND CRAIG STATTON RECEIVES PARSONAGE ALLOWANCE FROM THE ORGANIZATION. PART I, LINE 7 OFFICER'S RECEIVED BONUSES WHICH WERE DETERMINED BASED ON ACHEIVING ORGANIZATION'S GOALS AND PAID UPON ABH'S DISCRETION SUBJECT TO APPROVAL BY THE BOARD CHAIRMAN. A CITY OF ALHAMBRA CALIFORNIA 956000665 016021BK2 2016-11-04 33848000 SEE PART IV 0 0 0 A 33848000 1059061 30036408 676960 1428440 5072850 2016 0 1 1 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 PART I, LINE A, COLUMN (F) REFUND $28,230,000 CITY OF ALHAMBRA INSURED REFUNDING REVENUE BONDS (ATHERTON BAPTIST HOMES PROJECT). SERVES 2010A (1/28/10) WHICH WERE ISSUED TO FINANCE NEW COURTYARD BUILDING PROJECT, IMPROVEMENT AND REFURBISHMENT OF EXISTING COM. AND REFINANCE OF EXISITING DEBT. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE CFO AND THEN SENT TO THE AUDIT COMMITTEE FOR THEIR REVIEW. ONCE APPROVED, THE FORM 990 IS ELECTRONICALLY SENT VIA SECURED PORTAL BY THE CFO TO ALL BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C IN 2009 THE ORGANIZATION FORMALLY ADOPTED A CONFLICT OF INTEREST POLICY AS PROPOSED BY OUR EXTERNAL AUDITORS. CONFLICT OF INTEREST POLICY IS REVIEWED ON AN ANNUAL BASIS AND A SIGNED STATEMENT IS OBTAINED EVERY YEAR. ANY BOARD MEMBER HAVING A POSSIBLE CONFLICT OF INTEREST IN ANY MATTER MUST DISCLOSE THE EXISTENCE AND NATURE OF THE CONFLICT. AFTER DISCLOSURE OF A POTENTIAL CONFLICT OF INTEREST TO THE BOARD, THE INTERESTED BOARD MEMBER MUST RECUSE HIM/HERSELF FROM PARTICIPATING IN A BOARD DELIBERATION AND DECISION INVOLVING POSSIBLE COI TRANSACTION. CURRENTLY, THE PRESIDENT/CEO HAS SECURED THE SIGNATURES OF THE BOARD MEMBERS. HERETOFORE, THERE HAVE BEEN NO INSTANCES OF ACTUAL CONFLICT OF INTEREST WITH BOARD MEMBERS SINCE NONE OF THEM DO BUSINESS WITH ATHERTON BAPTIST HOMES. FORM 990, PART VI, SECTION B, LINE 15 ATHERTON AIMS AT THE MIDPOINT OF COMPENSATION AS REPORTED BY THE ANNUAL AGING SERVICES TRADE PUBLICATION SALARY SURVEY FOR CALIFORNIA. IF INCREASES ARE CONTEMPLATED FOR THE CEO AND/OR CFO FOR NEXT YEAR, THE FINANCE COMMITTEE WILL PERFORM THE REVIEW AS SPECIFIED. WHEN COMPENSATION INCREASE IS GRANTED, IT IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES AND DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS ARE ALSO MADE AVAILABLE TO THE PUBLIC BY ITS OWN WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN MINIMUM PENSION LIABILITY -65,043. CHANGE IN VALUE ASSOCIATED W/OBLIGATIONS UNDER CTR & POOLED INCOME FUNDS 123,924. CUMULATIVE EFFECT OF CHANGE IN ACCOUNTING PRINCIPLE ASU 2016-14 -1,139,435. GIFT ANNUITIES (41) PROVIDE SUPPORT CA ATHERTON BAPTIST HOMES 0 CHARITABLE REMAINDER TRUSTS (1) PROVIDE SUPPORT CA ATHERTON BAPTIST HOMES 0 POOLED INCOME FUNDS (5) PROVIDE SUPPORT CA ATHERTON BAPTIST HOMES 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0