2018-02-12T16:02:57-06:00 2017-06-30 910189318 Moss Adams LLP 4747 Executive Drive Suite 1300 San Diego CA 92121 990 2016-07-01 951455284 San Diego Hebrew Homes SAND 7606320081 211 Saxony Road Encinitas CA 92024 Bradley Blose CFO 7606320081 2018-02-09 1 Patricia J Mayer P00188643 8586271400 12.129.7.100 2018-02-09 13:24:49 PS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 ED85290F1BF437B386438BF9C8938E630B1A2BE5 2016 2021-01-29 14:40:06Z Seacrest Village Retirement Communities Pam Ferris 211 Saxony Road Encinitas CA 92024 20748673 0 X seacrestvillage.org X 1944 CA TO PROVIDE HOUSING AND HEALTH CARE SERVICES TO ELDERLY PERSONS WITHOUT REGARD FOR ABILITY TO PAY. 17 17 418 108 147321 -6696 1970282 1602685 18677515 19044866 105733 101122 -136103 0 20617427 20748673 120000 100000 0 0 12396327 12421008 0 0 0 8927843 9067496 21444170 21588504 -826743 -839831 36585407 35339469 3640521 3350681 32944886 31988788 TO PROVIDE HOUSING AND HEALTH CARE SERVICES TO ELDERLY PERSONS WITHOUT REGARD FOR ABILITY TO PAY. 0 0 18989766 100000 18897545 PROVIDES FREE AND REDUCED-FEE CARE AND HOUSING TO QUALIFIED RESIDENTS. CHAIRTY IS PROVIDED THROUGHOUT ALL LEVELS OF CARE OFFERED BY SAN DIEGO HEBREW HOMES. CHARITABLE CARE IS MEASURED BASED ON DIRECT AND INDIRECT COSTS. THE TOTAL COST OF CHARITABLE CARE PROVIDED WAS APPROXIMATELY $2,500,000. 18989766 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 118 0 1 418 1 1 1 0 0 0 0 0 0 0 0 0 X 17 17 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X Bradley Blose 7606320081 211 Saxony Road Encinitas CA 92024 LINDA BENNETT DIRECTOR 1.00 X 0 0 0 HILDI BEYOR DIRECTOR 1.00 X 0 0 0 MARY EPSTEN thru 617 DIRECTOR 1.00 X 0 0 0 CAROL FOX DIRECTOR 1.00 X 0 0 0 DAVID GILBERT SECRETARY 1.00 X 0 0 0 LEN GREGORY CHAIR 1.00 X 0 0 0 JONATHAN HALBERG VICE CHAIR 1.00 X 0 0 0 JOHN KASSAR DIRECTOR 1.00 X 0 0 0 DENNIS LAVINE thru 617 DIRECTOR 1.00 X 0 0 0 JEFFREY LIPINSKY DIRECTOR 1.00 X 0 0 0 SHEILA LIPINSKY DIRECTOR 1.00 X 0 0 0 ROBERT HAIMSOHN DIRECTOR 1.00 X 0 0 0 TEDDIE LEWIS DIRECTOR 1.00 X 0 0 0 STANLEY PAPPELBAUM MD DIRECTOR 1.00 X 0 0 0 JEFF PLATT TREASURER 1.00 X 0 0 0 CHARLES ROSEN DIRECTOR 1.00 X 0 0 0 STEVEN STEINBERG MD DIRECTOR 1.00 X 0 0 0 PAM FERRIS PRESIDENT/CEO 40.00 1.00 X 208881 0 44042 BRADLEY BLOSE CFO 40.00 1.00 X 181599 0 4943 CARL MEASER COO 40.00 X 116676 0 2591 KATHRYN SANGER CHIEF HUMAN RESOURCES OFFICER 40.00 X 128030 0 1755 ROBIN ISRAEL CHIEF FOUNDATION OFFICER 0.00 40.00 X 179500 0 0 Madonna Denton Director home care services 40.00 X 119167 0 4943 933853 0 58274 6 0 1 0 RehabCare PO Box 503534 St Louis MO 93150 Therapy services 733286 Reynolds Contracting Inc 6220 Marindustry Drive San Diego CA 92121 Construction 259451 Interspec 11633 Sorrento Valley Road San Diego CA 92121 Interior design 171646 Sid's Carpet Barn Inc 132 W 8th Street National City CA 91950 Carpet and installation 150178 Ron's Pharmacy Services 10140 Barnes Canyon Rd San Diego CA 92121 Pharmacy 142474 6 1577369 25316 1602685 Resident Services 900099 12436463 12436463 Skilled Nursing 900099 6375470 6375470 Management Services 900099 177321 30000 147321 Other Revenue 900099 55612 55612 19044866 101117 101117 5 0 5 5 5 20748673 18897545 147321 101122 100000 100000 911217 76320 834897 9331155 8488339 842816 216597 194270 22327 1219476 1160095 59381 742563 642216 100347 25517 25517 60579 60579 1005 1005 1249276 1039251 210025 128422 128422 159120 159120 1556606 1556606 13653 13653 2562660 2465623 97037 288948 231683 57265 FOOD 1265099 1265099 Healthcare Supplies 421205 421205 Regulatory Fees 329977 329977 Resident Activities 280842 280842 724587 724587 21588504 18989766 2598738 0 1521833 1993299 578415 678133 728534 250000 811926 846383 295071 398835 43518752 16185874 28091027 27332878 2413693 2364682 2144908 1475259 36585407 35339469 1705313 1865304 564488 0 1370720 1485377 3640521 3350681 X 30668031 31874132 2276855 114656 32944886 31988788 36585407 35339469 X -839831 -49189 -67078 X 0 1 X 1 0 X 3319590 1566143 18237254 1970282 1602685 26695954 17442399 17671417 18237254 18502628 18897545 90751243 20761989 19237560 36474508 20472910 20500230 117447197 1579549 1762740 266180 149750 108000 3866219 0 1579549 1762740 266180 149750 108000 3866219 113580978 83789 84371 84675 95042 101117 448994 83789 84371 84675 95042 101117 448994 20845778 19321931 36559183 20567952 20601347 117896191 0.96340 0.99430 0.00380 0.00410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 39869472 14453465 25416007 2904447 1520109 1384338 744833 212300 532533 27332878 Corporate Bonds 2021847 F Pooled Fund 178661 F Foreign Bonds 142919 F Other 21255 F 2364682 accrued retirement 236120 resident deposits 392373 Deferred Salary 835884 Other liabilities 21000 1485377 X 20631401 -49189 -67078 -116267 20747668 1005 1005 20748673 21587499 0 21587499 1005 1005 21588504 Part X, Line 2: SDHH is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code. SDHH has been determined by the Internal Revenue Service not to be a private foundation within the meaning of Section 509(a) of the Internal Revenue Code. SDHH may be subject to tax on income which is not related to its exempt purpose. No income tax provision has been recorded as the net income, if any, from any unrelated trade or business, in the opinion of management, is not material to the combined financial statements taken as a whole. For federal income tax purposes, income or loss of GMG is that of the individual member, SDHH. No taxes were due for the year ended June 30, 20167 and 2016. Accordingly, no provisions for federal or state income taxes have been made in the combined financial statements. The Home follows accounting standards related to the recognition of uncertain tax positions. These standards provide detailed guidance for financial statement recognition, measurement and disclosure of uncertain tax positions taken or expected to be taken on the income tax returns. The Home will record a liability for uncertain tax positions when it is more likely than not that a tax position would not be sustained if examined by the taxing authority. Management has determined that the Home does not have any uncertain tax positions as of June 30, 2017 and 2016. The Home files informational and income tax returns in the United States and various state and local jurisdictions. Part XI, Line 2d - Other Adjustments: Change in beneficial interest -67,078. 1 Jewish Home Care Services Inc 211 Saxony Road Encinitas CA 92024 330352393 501(c)(3) 100000 Cash n/a To fund community based home care services 1 0 Part I, Line 2: San Diego Hebrew Homes requires certification and reporting that all grants are used for their intended purpose and funds are used in the U.S. X X X X X 0 1 0 0 0 0 0 0 0 PAM FERRIS PRESIDENT/CEO 208881 0 0 0 0 0 26405 0 17637 0 252923 0 0 0 BRADLEY BLOSE CFO 181599 0 0 0 0 0 4655 0 288 0 186542 0 0 0 ROBIN ISRAEL CHIEF FOUNDATION OFFICER 179500 0 0 0 0 0 0 0 0 0 179500 0 0 0 Part I, Line 4b Pam Ferris, President/CEO, participated in a nonqualified retirement plan during tax year ended June 30, 2017. Contributions of $26,405 were made. Form 990, Part VI, Section A, line 2 LINDA BENNETT AND MARY EPSTEN HAVE A FAMILY RELATIONSHIP. Form 990, Part VI, Section B, line 11b THE FORM 990 IS PREPARED BY OUTSIDE ACCOUNTANTS AND IS REVIEWED BY THE CFO, A CPA, AND FORWARDED TO THE FINANCE COMMITTEE FOR REVIEW. ONCE APPROVED, THE FINALIZED FORM 990 IS THEN PROVIDED TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO SUBMISSION. Form 990, Part VI, Section B, line 12c ALL BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM ANNUALLY. THE BOARD CHAIR AND PRESIDENT/CEO ARE RESPONSIBLE FOR INQUIRING IF A CONFLICT EXISTS. IF A CONFLICT ARISES, PERSON WITH SUCH CONFLICT IS NOT ALLOWED TO VOTE ON THE TRANSACTION. Form 990, Part VI, Section B, line 15 ALL COMPENSATION (INCLUDING WAGES AND BENEFITS) OF KEY EMPLOYEES IS DETERMINED BY THE BOARD COMPENSATION COMMITTEE. THE COMMITTEE IS COMPRISED OF SELECT BOARD OFFICERS AND TRUSTEES AND IS TASKED WITH COLLECTING SALARY AND BENEFIT COMPARISONS FROM LIKE POSITIONS AND LIKE ORGANIZATIONS, ENGAGING OUTSIDE LEGAL COUNSEL TO INITIATE/REVIEW ANY EMPLOYMENT AGREEMENTS, AND MAKING RECOMMENDATIONS TO THE FULL BOARD OF TRUSTEES FOR CONSIDERATION. THIS PROCESS IS DOCUMENTED AND WAS LAST DONE IN APRIL 2016. Form 990, Part VI, Section C, line 19 THE ORGANIZATION MAKE ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XI, line 9: net change in beneficial interest -67,078. Generations Management Group LLC 211 Saxony Road Encinitas CA 92024 951455284 Senior living consulting & management activities NV 147321 0 N/A Seacrest Holdings Corp 211 Saxony Road Encinitas CA 92024 330992259 To support actvities of SDHH CA 501(c)(3) Line 12b, II N/A 0 Seacrest Foundation 211 Saxony Road Encinitas CA 92024 300119295 To support actvities of SDHH CA 501(c)(3) Line 7 N/A 0 Guardians of San Diego 211 Saxony Road Encinitas CA 92024 330296029 To support actvities of SDHH CA 501(c)(3) Line 12a, I N/A 0 0 0 1 1 0 0 0 0 0 0 1 1 1 1 1 0 1 1 0 Seacrest Foundation C 1469369 Cash Guardians of San Diego C 108000 Cash Seacrest Foundation D 48431 YEAR END BALANCE Seacrest HOldings K 8400 Triple Net Lease Seacrest Foundation L 30000 CASH seacrest Foundation Q 171264 cash seacrest Foundation M 744417 CASH generations management group llc R 154017 cash