2016-02-08T13:38:16-06:00 2015-06-30 BKD LLP 910 E ST LOUIS 200/PO BOX 1190 SPRINGFIELD MO 658062523 990 2014-07-01 943260975 ELDER CARE ALLIANCE % MARJORIE BAILEY ELDE 5107692700 1301 MARINA VILLAGE PARKWAY STE 210 ALAMEDA CA 94501 MARJORIE BAILEY CFO 5107692700 2016-01-15 true Brian D Todd P00422601 4178658701 2014 2016-08-17 19:52:53Z ADRIENE IVERSON 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 4325158 false X WWW.ELDERCAREALLIANCE.ORG X 1996 CA SERVES & ENRICHES THE PHYSICAL, EMOTIONAL AND SPIRITUAL WELL-BEING OF OLDER ADULTS THROUGH 5 CARE COMMUNITIES IN CA & A CARE COORDINATION PROGRAM. ONE COMMUNITY WAS SOLD IN JULY 2014. 14 14 31 16 0 363675 271930 3931039 3161069 32776 107928 51016 784231 4378506 4325158 10600 1000 0 0 2298472 1906083 0 0 0 1585495 1670379 3894567 3577462 483939 747696 15420832 17819773 19456183 18352640 -4035351 -532867 X AN ORGANIZATION COMMITTED TO SERVING AND ENRICHING THE PHYSICAL, EMOTIONAL, AND SPIRITUAL WELL-BEING OF OLDER ADULTS THROUGH A NETWORK OF PROFESSIONAL, FAITH-CENTERED CARE COMMUNITIES AND SERVICES. false true 1933722 2872493 ELDER CARE ALLIANCE MANAGES 5 CARE COMMUNITIES FOR OLDER ADULTS IN CALIFORNIA. ONE OF THESE COMMUNITIES WAS SOLD IN JULY 2014. COMMITTED TO THE SPIRITUAL TRADITIONS OF OUR SPONSORS, THE SISTERS OF MERCY OF THE AMERICAS WEST MIDWEST COMMUNITY, INC., A DIVISION OF THE SISTERS OF MERCY OF THE AMERICAS, A RELIGIOUS INSTITUTE AND PUBLIC JURIDIC PERSON OF THE ROMAN CATHOLIC CHURCH AND THE SIERRA PACIFIC SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA, ELDER CARE ALLIANCE PROVIDES CARE FOR THE ELDERLY, REGARDLESS OF CULTURAL BACKGROUND, RELIGIOUS AFFILIATION, SEXUAL ORIENTATION, OR ECONOMIC MEANS. 235028 288576 THE ELDER CARE ALLIANCE CARE COORDINATION PROGRAM IS DESIGNED TO ASSIST RELIGIOUS CONGREGATIONS AND DIOCESES IN PLANNING FOR HEALTH AND LONG TERM CARE NEEDS OF MEMBERS. CARE COORDINATORS ARE SKILLED PROFESSIONALS, TRAINED IN GERONTOLOGY, SOCIAL WORK, NURSING AND/OR COUNSELING, WHO COORDINATE FOR APPROPRIATE HEALTH AND PSYCHOSOCIAL SERVICES, WHICH ARE MADE AVAILABLE TO AND UTILIZED BY INDIVIDUAL MEMBERS. CARE COORDINATORS PERFORM A VARIETY OF FUNCTIONS BASED ON THE NEEDS OF A PARTICULAR COMMUNITY OR DIOCESE. 1000 1000 THE ORGANIZATION GAVE A CHARITABLE CONTRIBUTION TO SEVERAL ORGANIZATIONS. 2169750 true true false true false false false false false false true false false false true false false true false false false false false false false false false false false true false false false false false false false false false false false false false true true true false false true 35 0 true 31 true false false false false false false false false false false X 14 14 false false false false true true true true true false false true true true true true true true true false CA X MARJORIE BAILEY 5107692758 1301 MARINA VILLAGE PARKWAY SUITE ALAMEDA CA 94501 CHARLES RUTHROFF DIRECTOR ENDING 11/2014 2.0 5.0 X 0 0 0 RAHUL JOGELKAR DIRECTOR 2.0 4.0 X 0 0 0 SISTER KATHLEEN KEARNEY CHAIRMAN 4.0 8.0 X X 0 0 0 MICHAEL TELLEEN DIRECTOR 2.0 4.0 X 0 0 0 DENISE ALLEN DIRECTOR 2.0 4.0 X 0 0 0 JESSE BEAN DIRECTOR 2.0 4.0 X 0 0 0 VERN STIGGE VICE CHAIR 4.0 8.0 X X 0 0 0 HUGH VAN NESS DIRECTOR 2.0 0.0 X 0 0 0 CHRISTINE WHELAN SECRETARY 4.0 8.0 X X 0 0 0 LYNNE KATZMANN DIRECTOR 2.0 4.0 X 0 0 0 RAJA SEKARAN DIRECTOR 2.0 0.0 X 0 0 0 SR PHYLLIS HUGHES DIRECTOR BEGINNING 7/2014 2.0 4.0 X 0 0 0 REV NOREEN F MEGINNESS DIRECTOR ENDING 11/2014 2.0 4.0 X 0 0 0 LORI PETERSON DIRECTOR BEGINNING 12/2014 2.0 4.0 X 0 0 0 TRACY JENSEN DIRECTOR BEGINNING 12/2014 2.0 4.0 X 0 0 0 GREGG LEDERMAN DIRECTOR BEGINNING 12/2014 2.0 4.0 X 0 0 0 ADRIENE IVERSON CEO BEGINNING 4/2015 40.0 8.0 X 273457 0 17634 MARJORIE BAILEY CFO 40.0 8.0 X 268198 0 3765 JESSE JANTZEN CEO ENDING 4/2015 40.0 8.0 X 502929 0 28244 CHERYL MACGREGOR HR VICE PRESIDENT 40.0 0.0 X 212844 0 22272 STEVE MARION-WALKER IT DIRECTOR 40.0 0.0 X 153059 0 29846 JULIE PODEWITZ VP OF MARKETING 40.0 0.0 X 101610 0 26 CARMEL DOLCINE DIRECTOR OF CLINICAL SERVICES 40.0 0.0 X 114746 0 537 KATHLEEN QUINLAN HR SPECIALIST 40.0 0.0 X 107342 0 14192 JANICE WASHBURN FORMER INTERIM CFO 40.0 0.0 X 118490 0 6303 1852675 0 122819 10 true true false BSREP MARINA VILLAGE OWNER LEASING COMPANY 221446 GORDON REES LLP LEGAL SERVICES 155442 BKD LLP AUDIT AND TAX SVCS 152985 LIFE CARE SERVICES LLC PROFESSIONAL SVCES 125000 IMAGINATION PUBLISHING LLC PUBLISHING SVCS 118000 5 271930 271930 MANAGEMENT FEE INCOME 551112 2869590 2869590 CARE COORDINATION 621610 288576 288576 OTHER REVENUE 900099 2903 2903 3161069 107928 107928 0 0 0 0 0 0 0 0 0 GAIN ON DEBT FORGIVENESS 900099 568125 568125 GAIN FROM INVESTMENT POOLS 900099 216106 216106 784231 4325158 3161069 892159 1000 1000 0 0 0 1094227 580992 513235 124793 66260 58533 420699 223374 197325 53625 8221 45404 50348 48571 1777 162391 92372 70019 0 84311 3767 80544 6701 6701 0 0 36236 36236 330767 299427 31340 5929 5929 216620 155267 61353 18042 18042 0 3488 3488 78110 41960 36150 0 58410 23663 34747 535867 382796 153071 0 185771 144446 41325 42488 33037 9451 RECRUITING & RETENTION 60298 42564 17734 LICENSES, DUES, SUBSCRIPTIONS 7341 503 6838 3577462 2169750 1407712 0 448046 1023974 3076009 2718537 46650 0 0 0 0 0 0 0 0 0 0 0 77823 115428 1201134 724727 419111 476407 4377220 13336403 0 0 0 0 8392 8392 6967581 140632 15420832 17819773 1709423 1410469 0 0 53948 43854 0 0 0 0 0 0 17692812 5481452 0 0 0 11416865 19456183 18352640 X -4064370 -534163 29019 1296 0 0 -4035351 -532867 15420832 17819773 X 747696 -144469 2899257 X false true X true false X X 6 SALEM LUTHERAN HOME ASSOCIATION OF THE BAY CITIES 940831870 9 true 0 0 MERCY RETIREMENT AND CARE CENTER 941156579 9 true 0 0 ELDER CARE ALLIANCE OF CAMARILLO 943351613 9 true 0 0 ELDER CARE ALLIANCE OF SAN FRANCISCO 943351615 9 true 0 0 ELDER CARE ALLIANCE OF SAN RAFAEL 760730971 9 true 0 0 ELDER CARE ALLIANCE OF UNION CITY 943377985 9 true 0 0 6 0 0.00000 false false false false false false false false false false false false false false false true SCHEDULE A, PART IV, SECTION A, LINE 1 SUPPORTED ORGANIZATIONS NAMED IN THE GOVERNING DOCUMENTS: RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true false SCHEULDE C, PART II-B, LINE 1I OTHER LOBBYING ACTIVITIES: THE ORGANIZATION IS A MEMBER OF SEVERAL ORGANIZATIONS WHOSE PURPOSE IS TO DIRECT, DEVELOP, OR AFFECT PUBLIC POLICY AND LEGISLATION WITH REGARDS TO HEALTHCARE ISSUES. THE AMOUNT SPENT ON DUES ALLOCABLE TO LOBBYING ACTIVITIES IS NOT SPECIFICALLY KNOWN; HOWEVER, SUCH AMOUNTS ARE INSUBSTANTIAL. 344437 260456 83981 798700 464271 334429 57997 57997 476407 0 DUE TO RELATED PARTIES 11416865 11416865 1332050 -115005 -115005 1447055 36236 2841867 2878103 4325158 671636 -2869590 -2869590 3541226 36236 36236 3577462 SCHEDULE D, PART X, LINE 2 UNCERTAIN TAX POSITIONS: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 4B AMOUNTS INCLUDED ON FORM 990, PART VIII, LINE 12, BUT NOT ON LINE 1: MANAGEMENT FEE INCOME $ 2,869,590 TEMPORARILY RESTRICTED INVESTMENT INCOME ( 27,723) ------------ TOTAL $ 2,841,867 SCHEDULE D, PART XII, LINE 2D AMOUNTS INCLUDED ON LINE 1 BUT NOT ON FORM 990, PART IX, LINE 25: MANAGEMENT FEE INCOME $(2,869,590) X X X X false false false false false true false false false ADRIENE IVERSON CEO BEGINNING 4/2015 247812 0 25178 0 467 0 2665 0 14969 0 291091 0 0 0 MARJORIE BAILEY CFO 239947 0 27209 0 1042 0 0 0 3765 0 271963 0 0 0 JESSE JANTZEN CEO ENDING 4/2015 399921 0 102696 0 312 0 4375 0 23869 0 531173 0 0 0 CHERYL MACGREGOR HR VICE PRESIDENT 180183 0 28786 0 3875 0 8184 0 14088 0 235116 0 0 0 STEVE MARION-WALKER IT DIRECTOR 143511 0 8208 0 1340 0 0 0 29846 0 182905 0 0 0 JANICE WASHBURN FORMER INTERIM CFO 118109 0 0 381 0 518 0 5785 0 124793 0 0 0 SCHEDULE J, PART I, LINE 6A BONUS PAYMENTS: OFFICERS OF THE ORGANIZATION ARE ELIGIBLE TO RECEIVE BONUS PAYMENTS BASED ON AN INDIVIDUAL INCENTIVE COMPENSATION PLAN THAT IS MADE AT THE BEGINNING OF THE FISCAL YEAR. THE BONUSES ARE BASED ON FINANCIAL, QUALITY, SAFETY, PERSONAL, AND VARIOUS OTHER GOALS, AND TARGETS AND POTENTIAL BONUS PERCENTAGES ARE DETERMINED WHEN THE INCENTIVE PLAN IS DEVELOPED EACH YEAR. THE FINANCIAL GOALS FOR MANY OF THE OFFICERS INCLUDE MEETING OR EXCEEDING A NET EARNINGS PERCENTAGE. FORM 990, PART III, LINE 3 SIGNIFICANT CHANGES IN PROGRAM SERVICES: IN JULY 2014, ONE OF THE CARE COMMUNITIES MANAGED BY ELDER CARE ALLIANCE WAS SOLD. FORM 990, PART VI, SECTION A, LINE 6, 7A, &7B MEMBERS: ELDER CARE ALLIANCE HAS TWO CORPORATE MEMBERS: 1. THE SISTERS OF MERCY OF THE AMERICAS WEST MIDWEST COMMUNITY, INC., A DIVISION OF THE SISTERS OF MERCY OF THE AMERICAS, A RELIGIOUS INSTITUTE AND PUBLIC JURIDIC PERSON OF THE ROMAN CATHOLIC CHURCH. 2. THE SIERRA PACIFIC SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA - A FELLOWSHIP OF CONGREGATIONS, MINISTRIES, AND INSTITUTIONS IN NORTHERN CALIFORNIA AND NORTHERN NEVADA. APPOINTMENT OF DIRECTORS: THE BOARD OF DIRECTORS OF THE CORPORATION SHALL INCLUDE FOURTEEN (14) INDIVIDUALS APPOINTED IN ACCORDANCE WITH THE FOLLOWING: (I) FIVE (5) INDIVIDUALS APPOINTED BY THE CORPORATE MEMBER, SIERRA PACIFIC SYNOD; (II) FIVE (5) INDIVIDUALS APPOINTED BY THE CORPORATE MEMBER, THE SISTERS OF MERCY. (III)IN ADDITION TO THE INDIVIDUALS APPOINTED PURSUANT TO SUBPARAGRAPHS (I) AND (II) ABOVE, A MAXIMUM OF TWO (2) INDIVIDUALS JOINTLY APPOINTED BY THE CORPORATE MEMBERS, SIERRA PACIFIC SYNOD AND THE WEST MIDWEST COMMUNITY; AND (IV) TWO (2) INDIVIDUALS NOMINATED BY DIGNITY HEALTH (DH) AND APPOINTED BY THE INDIVIDUALS NAMED PURSUANT TO SUBPARAGRAPHS (I), (II) AND (III) ABOVE, WHICH INDIVIDUALS MAY BE, BUT SHALL NOT BE REQUIRED TO BE, EMPLOYEES OF DH AND WHO SHALL HAVE THE SAME FIDUCIARY DUTIES, INCLUDING THE DUTIES OF LOYALTY AND CARE, TO THE CORPORATION AS EVERY OTHER MEMBER OF THE BOARD (INDIVIDUALLY, A "DH DIRECTOR" AND, COLLECTIVELY, THE "DH DIRECTORS"). APPROVAL RIGHTS OF CORPORATE MEMBERS: 1. THE FOLLOWING ACTIONS OF ELDER CARE ALLIANCE (THE "CORPORATION") SHALL NOT BE IMPLEMENTED WITHOUT THE APPROVAL OF THE CORPORATE MEMBERS: (A) ADOPTION OR AMENDMENT OF PHILOSOPHY, MISSION AND VALUES STATEMENT OF THE CORPORATION; (B) APPROVAL OF LONG RANGE AND STRATEGIC PLANS OF THE CORPORATION AND ITS SUBSIDIARIES AND AFFILIATES; (C) REORGANIZATION, DISSOLUTION, MERGER, CONSOLIDATION, CHANGE OF CONTROL, ADMISSION OF NEW MEMBERS OR OTHER AFFILIATION OF ANY MANNER OF THE CORPORATION OR ANY OF ITS SUBSIDIARIES; (D) ANY CHANGE IN THE ARTICLES OF INCORPORATION OR BYLAWS OF THE CORPORATION; (E) ADOPTION OF AND ANY CHANGE IN CHARITY CARE POLICIES OF THE CORPORATION OR ANY OF ITS SUBSIDIARIES; (F) SALE OR DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION OR ANY OF ITS SUBSIDIARIES, SUBJECT TO PARAGRAPH 2 AND PARAGRAPH 3 HEREOF; OR (G) APPOINTMENT OF THE CHIEF EXECUTIVE OFFICER OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS: THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM BASED ON THE AUDITED FINANCIAL STATEMENTS AND INFORMATION PROVIDED BY THE ACCOUNTING DEPARTMENT OF THE ORGANIZATION. ELDER CARE ALLIANCE'S AUDIT COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE FORM 990 BEFORE FILING. ALSO, THE CEO AND CFO REVIEW THE FORM 990 BEFORE FILING. THE FINAL FORM 990 IS THEN PROVIDED BY E-MAIL TO ALL MEMBERS OF THE BOARD OF DIRECTORS BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY COMPLIANCE: ANNUALLY, THE SECRETARY OF ELDER CARE ALLIANCE REQUESTS UPDATED CONFLICT OF INTEREST DISCLOSURE FORMS FROM THE BOARD OF DIRECTORS, OFFICERS, KEY EMPLOYEES, AND MEMBERS OF COMMITTEES WITH BOARD-DELEGATED AUTHORITY. THE SECRETARY PREPARES A TABLE SUMMARIZING THE DISCLOSURES MADE AND PRESENTS THE TABLE TO THE BOARD OF DIRECTORS FOR THEIR INFORMATION. IF AN APPARENT CONFLICT OF INTEREST IS IDENTIFIED, THE MATTER IS REFERRED TO A COMMITTEE OF THE BOARD FOR REVIEW AND ACTION. IF DEEMED NECESSARY, THE BOARD OR COMMITTEE MAY TAKE ACTION SUCH AS REQUIRING AN INTERESTED DIRECTOR TO RECUSE HIMSELF OR HERSELF FROM A VOTE ON THE MATTER OR TERMINATING A BUSINESS RELATIONSHIP ENTERED INTO IN VIOLATION OF THE POLICY. FORM 990, PART VI, SECTION B, LINES 15A & 15B COMPENSATION DETERMINATION: THE COMPENSATION FOR THE CEO AND CFO WAS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS OF ELDER CARE ALLIANCE. COMPARABLE COMPENSATION INFORMATION WAS PROVIDED TO THE EXECUTIVE COMMITTEE FROM A COMPENSATION STUDY COMPILED BY FUTURESENESE, INC., A FIRM THAT SPECIALIZES IN COMPENSATION PROGRAMS. SIMILARLY, COMPENSATION INFORMATION FOR EXECUTIVE DIRECTORS AND KEY EMPLOYEES WAS GATHERED FROM MULTIPLE COMPENSATION SURVEY SOURCES, INCLUDING FUTURESENSE, INC. AND RECOMMENDED COMPENSATION WAS DEVELOPED BY HUMAN RESOURCES. THIS WAS INCLUDED IN THE BUDGET AND APPROVED FOR FISCAL YEAR 2015 BY THE FINANCE COMMITTEE OF ELDER CARE ALLIANCE AS PART OF THE BUDGET REVIEW PROCESS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENT AVAILABILITY: THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE ON WRITTEN REQUEST TO ELDER CARE ALLIANCE. DOCUMENTS WILL BE PROVIDED VIA EMAIL, US MAIL, OR BY FAX IF SO REQUESTED. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS: TRANSFER FROM AFFILIATE $ 2,899,257 ELDER CARE ALLIANCE OF UNION CITY 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 943377985 ELDERLY CARE CA 501(C)(3) 9 ECA true MERCY RETIREMENT AND CARE CENTER 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 941156579 ELDERLY CARE CA 501(C)(3) 9 ECA true ELDER CARE ALLIANCE OF CAMARILLO 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 943351613 ELDERLY CARE CA 501(C)(3) 9 ECA true ELDER CARE ALLIANCE OF SAN FRANCISCO 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 943351615 ELDERLY CARE CA 501(C)(3) 9 ECA true SALEM LUTHERAN HOME ASSOC OF BAY CITIES 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 940831870 ELDERLY CARE CA 501(C)(3) 9 ECA true ELDER CARE ALLIANCE OF SAN RAFAEL 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 760730971 ELDERLY CARE CA 501(C)(3) 9 ECA true false false false true false false false false false false false true false true true false true false true ELDER CARE ALLIANCE OF CAMARILLO D 1120961 FMV ELDER CARE ALLIANCE OF SAN FRANCISCO D 4000000 FMV MERCY RETIREMENT AND CARE CENTER L 1120961 FMV SALEM LUTHERAN HOME ASSOC OF THE BAY CITIES L 71632 FMV ELDER CARE ALLIANCE OF CAMARILLO L 356092 FMV ELDER CARE ALLIANCE OF SAN FRANCISCO L 655950 FMV ELDER CARE ALLIANCE OF SAN RAFAEL L 620611 FMV MERCY RETIREMENT AND CARE CENTER Q 502000 FMV ELDER CARE ALLIANCE OF CAMARILLO Q 204000 FMV ELDER CARE ALLIANCE OF SAN FRANCISCO Q 339000 FMV ELDER CARE ALLIANCE OF SAN RAFAEL Q 292000 FMV ELDER CARE ALLIANCE OF CAMARILLO S 104497 FMV ELDER CARE ALLIANCE OF SAN FRANCISO S 1084793 FMV ELDER CARE ALLIANCE OF UNION CITY S 896776 FMV ELDER CARE ALLIANCE OF SAN RAFAEL S 813191 FMV