HUMANGOOD FRESNO: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- HUMANGOOD FRESNO (EIN 26-0650298)
- Tax period
- 2013-10-01 to 2014-09-30
- Filed
- 2015-02-12
- IRS object ID
- 201530439349301548
- Schema version
- 2013v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-02-12T12:52:43-08:00 | ReturnTs |
| Tax Period End | 2014-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RK Taylor & Associates | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2890 North Main St Suite 305 | AddressLine1 |
| City | Walnut Creek | City |
| State | CA | State |
| ZIP Code | 94597 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 260650298 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Terraces at San Joaquin Gardens | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | TERR | BusinessNameControlTxt |
| Phone | 9259247100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6120 Stoneridge Mall Road 3rd Fl | AddressLine1 |
| City | Pleasanton | City |
| State | CA | State |
| ZIP Code | 94588 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Pamela S Claassen | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Signature | 2015-02-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | John M Kikuchi | PreparerPersonNm |
| PTIN | P00009948 | PTIN |
| Phone | 9259447662 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Jessica Lopez | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6120 Stoneridge Mall Rd | AddressLine1 |
| City | Pleasanton | City |
| State | CA | State |
| ZIP Code | 94588 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $78,867,026 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | theterracesatsanjoaquin.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2007 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | Terraces at San Joaquin Gardens, a continuing care retirement community, as an expression of Christian mission will develop resources to provide and maximize the enjoyment of life through security, housing, care and service with a focus on health, fitness and wellness. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 307 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $121,224 | PYContributionsGrantsAmt |
| CY Contributions Grants | $124,347 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $18,914,044 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $19,388,697 | CYProgramServiceRevenueAmt |
| CY Investment Income | $19,576 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $19,035,268 | PYTotalRevenueAmt |
| CY Total Revenue | $19,532,620 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $8,907,206 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,247,983 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $12,389,572 | PYOtherExpensesAmt |
| CY Other Expenses | $15,862,453 | CYOtherExpensesAmt |
| PY Total Expenses | $21,296,778 | PYTotalExpensesAmt |
| CY Total Expenses | $25,110,436 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,261,510 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$5,577,816 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $136,842,455 | TotalAssetsBOYAmt |
| Total Assets EOY | $132,679,437 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $138,619,043 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $139,815,931 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$1,776,588 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$7,136,494 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The Terraces at San Joaquin Gardens, a continuing care retirement community, as an expression of Christian mission will develop resources to provide and maximize the enjoyment of life through security, housing, care and service for residents with a focus on health, fitness and wellness. The Terraces at San Joaquin Gardens serves seniors in Fresno, California through providing quality residential housing, as well as assisted living, memory care and skilled nursing services on a single campus. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $22,190,182 | ExpenseAmt |
| Revenue | $19,388,697 | RevenueAmt |
| Desc | The Terraces at San Joaquin Gardens, a continuing care retirement community, as an expression of Christian mission will develop resources to provide and maximize the enjoyment of life through security, housing, care and service for residents with a focus on health, fitness and wellness. The Terraces at San Joaquin Gardens serves seniors in Fresno, California through providing quality residential housing, as well as assisted living, memory care and skilled nursing services on a single campus. | Desc |
| Total Program Service Expenses | $22,190,182 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 29 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 307 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | false | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Pamela Claassen | PersonNm |
| Phone | 9259247117 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6120 Stoneridge Mall Rd | AddressLine1 |
| City | Pleasanton | City |
| State | CA | State |
| ZIP Code | 94588 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Carol Burgstahler | ||||||||
| Board Member | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Jeffrey Burgstahler | ||||||||
| Board Member | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mary Thomsen | ||||||||
| Chairman | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Dennis Reid | ||||||||
| Vice Chair | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| David Peterson | ||||||||
| Board Member | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Lyman Ehrlich | ||||||||
| President | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Harvey Zimmerman | ||||||||
| Board Member | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Laurel Boylan | ||||||||
| Board Member | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Donald Jones | ||||||||
| Secretary | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Lesa Taunton | ||||||||
| Board Member | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Rhonda Herb | ||||||||
| Board Member | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| S Louise Rankin | ||||||||
| General Counsel | 2.00 | 40.00 | $0 | $265,346 | $38,796 | Yes (X) | ||
| Jessica Lopez | ||||||||
| Executive Dir. | 40.00 | 0.00 | $133,243 | $0 | $23,633 | Yes (X) | ||
| Pamela S Claassen | ||||||||
| CFO | 2.00 | 40.00 | $0 | $385,840 | $81,354 | Yes (X) | ||
| Una Johnson | ||||||||
| Dir Health Svc | 40.00 | 0.00 | $113,383 | $0 | $4,982 | Yes (X) | ||
| Thomas Walls | ||||||||
| Dir Env Svc | 40.00 | 0.00 | $100,839 | $0 | $16,014 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $347,465 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $651,186 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $164,779 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Aegis Therapies Inc | |||||
| PO Box 8103 | Fort Smith | AR | 72919 | Nursing | $1,144,698 |
| Sodexo Inc | |||||
| Dept 43283 | Los Angeles | CA | 90088 | Food Services | $1,754,867 |
| Quiring | |||||
| 5118 East Clinton Way | Fresno | CA | 93727 | Construction | $311,668 |
| Richard A Spangle AC | |||||
| 1505 N Thesta | Fresno | CA | 93703 | Construction | $272,059 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $124,347 | RelatedOrganizationsAmt |
| Total Contributions | $124,347 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| Entrance fee amortization | $1,760,769 | $1,760,769 |
| Monthly residence service | $17,199,283 | $17,199,283 |
| Other operating revenue | $428,645 | $428,645 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $19,388,697 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $121,312 | TotalRevenueColumnAmt |
| Exclusion | $121,312 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $59,232,670 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $59,334,406 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$101,736 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$101,736 | TotalRevenueColumnAmt |
| Exclusion | -$101,736 | ExclusionAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,532,620 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $19,388,697 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $19,576 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,243 | TotalAmt |
| Management And General | $133,243 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,149,896 | TotalAmt |
| Program Services | $6,624,675 | ProgramServicesAmt |
| Management And General | $525,221 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,240,620 | TotalAmt |
| Program Services | $1,203,725 | ProgramServicesAmt |
| Management And General | $36,895 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $724,224 | TotalAmt |
| Program Services | $658,774 | ProgramServicesAmt |
| Management And General | $65,450 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,473,857 | TotalAmt |
| Management And General | $1,473,857 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,349 | TotalAmt |
| Management And General | $19,349 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,158 | TotalAmt |
| Program Services | $5,428 | ProgramServicesAmt |
| Management And General | $23,730 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $570,527 | TotalAmt |
| Program Services | $499,177 | ProgramServicesAmt |
| Management And General | $71,350 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,106,487 | TotalAmt |
| Program Services | $1,106,487 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,254,379 | TotalAmt |
| Program Services | $1,147,460 | ProgramServicesAmt |
| Management And General | $106,919 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,449 | TotalAmt |
| Program Services | $56,598 | ProgramServicesAmt |
| Management And General | $20,851 | ManagementAndGeneralAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,200,327 | TotalAmt |
| Program Services | $3,200,327 | ProgramServicesAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,195,808 | TotalAmt |
| Program Services | $4,195,808 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $232,604 | TotalAmt |
| Program Services | $232,604 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Supplies | $1,812,514 | $1,736,850 | $75,664 |
| Ancillary service | $1,228,552 | $1,228,552 | |
| Other | $271,594 | $48,569 | $223,025 |
| Maintenance and repair | $213,106 | $213,106 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $176,742 | TotalAmt |
| Program Services | $32,042 | ProgramServicesAmt |
| Management And General | $144,700 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,110,436 | TotalAmt |
| Program Services | $22,190,182 | ProgramServicesAmt |
| Management And General | $2,920,254 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,872,749 | BOYAmt |
| EOY | $11,297,323 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,726,200 | BOYAmt |
| EOY | $500,961 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,151 | BOYAmt |
| EOY | $50,920 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,262 | BOYAmt |
| EOY | $35,152 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $136,764,520 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $33,808,935 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,271,548 | BOYAmt |
| EOY | $102,955,585 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,872,912 | BOYAmt |
| EOY | $12,061,694 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,950,633 | BOYAmt |
| EOY | $5,777,802 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,842,455 | BOYAmt |
| EOY | $132,679,437 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,442,834 | BOYAmt |
| EOY | $6,188,017 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,571,067 | BOYAmt |
| EOY | $57,363,942 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,605,142 | BOYAmt |
| EOY | $76,263,972 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138,619,043 | BOYAmt |
| EOY | $139,815,931 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$1,776,588 | BOYAmt |
| EOY | -$7,136,494 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$1,776,588 | BOYAmt |
| EOY | -$7,136,494 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,842,455 | BOYAmt |
| EOY | $132,679,437 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$5,577,816 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $217,910 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $121,224 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $124,347 | CurrentTaxYearAmt |
| Total | $245,571 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $202,095 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,914,044 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,388,697 | CurrentTaxYearAmt |
| Total | $38,504,836 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $202,095 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,035,268 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,513,044 | CurrentTaxYearAmt |
| Total | $38,750,407 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $38,750,407 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $149 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $121,312 | CurrentTaxYearAmt |
| Total | $121,461 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $149 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $121,312 | CurrentTaxYearAmt |
| Total | $121,461 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $202,244 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,035,268 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,634,356 | CurrentTaxYearAmt |
| Total | $38,871,868 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99690 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00310 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $331,776 | OtherCostOrOtherBasisAmt |
| Book Value | $331,776 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $110,855,282 | OtherCostOrOtherBasisAmt |
| Depreciation | $16,643,148 | DepreciationAmt |
| Book Value | $94,212,134 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,741,768 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,190,531 | DepreciationAmt |
| Book Value | $5,551,237 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,577,359 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,744,177 | DepreciationAmt |
| Book Value | $833,182 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,258,335 | OtherCostOrOtherBasisAmt |
| Depreciation | $231,079 | DepreciationAmt |
| Book Value | $2,027,256 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $102,955,585 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| Deposits | $212,480 |
| Entrance fees non refundable | $9,054,882 |
| Entrance fees subject to refund | $3,133,574 |
| Other accrued liabilities | $59,412 |
| Rebatable entrance fees due | $34,028,834 |
| Subordinated note payable to ABHOW | $29,774,790 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $76,263,972 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $19,750,530 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $217,910 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $217,910 | RevenueNotReportedAmt |
| Revenue Subtotal | $19,532,620 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $19,532,620 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $25,110,436 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $25,110,436 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $25,110,436 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X : FIN48 Footnote | FormAndLineReferenceDesc |
| Explanation | The Corporation assesses uncertain tax positions in accordance with the provisions of the FASB Accounting Standards Codification (ASC) Topic 740-10, Income Taxes. The Corporation recognizes the tax benefit from uncertain tax positions only if it is more than 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 September 30, 2014 and 2013, there were no such uncertain tax positions. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
| Rebuttable Presumption Proc | false | RebuttablePresumptionProcInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Jessica Lopez | ||||||||||||||
| Executive Dir. | $123,025 | $10,311 | -$93 | $22,129 | $1,504 | $156,876 | $6,000 | |||||||
| Pamela S Claassen | ||||||||||||||
| CFO | $319,249 | $67,000 | -$409 | $65,830 | $15,524 | $467,194 | $67,000 | |||||||
| S Louise Rankin | ||||||||||||||
| General Counsel | $259,497 | $5,849 | $27,500 | $11,296 | $304,142 | |||||||||
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part III, Additional Information | FormAndLineReferenceDesc |
| Explanation | American Baptist Homes of the West (ABHOW) has a fiscal year that ends September 30, and as such, amounts reported as required in Schedule J for the calendar year do not directly tie to ABHOW and Affiliates' audited financial statements for the year ended September 30, 2014.Schedule J requires calendar year reporting of both accrued and paid incentive compensation and vested retirement distributions. As a result, Column (E) of Schedule J in some cases aggregates two years of this compensation and significantly overstates actual annual remuneration. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CA Statewide Comm Dev Aut | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 680164610 | BondIssuerEIN |
| CUSIP | 1307956V4 | CUSIPNum |
| Bond Issued | 2012-09-26 | BondIssuedDt |
| Issue Price | $71,601,343 | IssuePriceAmt |
| Purpose | Acquire & build facility | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $71,880,162 | TotalProceedsAmt |
| In Reserve Fund | $4,405,502 | InReserveFundAmt |
| Capitalized Interest | $6,264,891 | CapitalizedInterestAmt |
| Issuance Costs From Proceeds | $1,416,147 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $57,457,047 | CapitalExpendituresAmt |
| Unspent | $2,336,574 | UnspentAmt |
| Current Refunding | false | CurrentRefundingInd |
| Advance Refunding | false | AdvanceRefundingInd |
| Final Allocation Made | false | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | false | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (true) | RebateNotDueYetInd |
| Exception To Rebate | false | ExceptionToRebateInd |
| No Rebate Due | false | NoRebateDueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | false | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | false | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part VI | FormAndLineReferenceDesc |
| Explanation | Part II, Line 3 -- The total proceeds do not agree to the issue price in Part I, Column (e) due to investment earnings. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et | Two board members have a family relationship. |
| Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company | American Baptist Homes of the West, a related entity exempt under IRC 501(c)(3) provides management services to Terraces at San Joaquin Gardens. |
| Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | Cornerstone Affiliates is a California nonprofit public benefit corporation exempt under IRC 501(c)(3) and is the sole member of Terraces at San Joaquin Gardens. |
| Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body | As the sole member of Terraces at San Joaquin Gardens, Cornerstone Affiliates exercises its discretion and control through the appointment of the Board of Directors. |
| Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders | The following transactions require approval by the members:-Merger, consolidation or dissolution of the corporation;-Amendment, repeal, or restatement of the Articles of Incorporation or Bylaws;-Aggregate lending or borrowing for any purpose in excess of $1,000,000;-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 $1,000,000;-Appointment of the independent auditor, if needed. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | The Form 990 is reviewed by the CFO and furnished to the Board of Directors prior to filing. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | Every year, ABHOW and Terraces at San Joaquin Gardens (TSJG)Directors and Officers are asked to complete a Conflict of Interest disclosure along with a Statement of Commitment. These documents are aimed at informing ABHOW and its affiliated entities of any conflicts that that should be revealed.Duty to Disclose. 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 with governing Board delegated powers considering the proposed transaction or arrangement. Determining Whether a Conflict of Interest Exists. 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. The remaining Board or committee members shall decide if a conflict of interest exists. Procedures for Addressing the Conflict of Interest a. An Interested Person may make a presentation at the governing Board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement that results in the conflict of interest. b. The chair of the governing Board or committee shall, if appropriate, appoint a disinterested Person or committee to investigate alternatives to the proposed transaction or arrangement. c. After exercising due diligence, the Board or committee shall determine whether TSJG can obtain a more advantageous transaction or arrangement with reasonable efforts from a person or entity that would not give rise to a conflict of interest. d. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the Board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in TSJG's best interest and for its own benefit and whether it is fair and reasonable to TSJG and shall make its decision as the whether to enter into the transaction or arrangement in conformity with such determination.4. Violations of the Conflicts of Interest Policy a. 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. b. If, after hearing the response of the member and making such further investigation as may be warranted in the circumstances, 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, Line 15a: Compensation Review & Approval Process - CEO, Top Management | Compensation of the President and CFO of American Baptist Homes of the West (source of "related organization" compensation in Part VII) is reviewed annually for market competitiveness and intermediate sanctions compliance by a compensation committee of the board. Compensation of other officers and key employees is reviewed by the CEO with disclosure to the compensation committee of the board. The board members and CEO are independent with respect to the individuals whose compensation is being reviewed. The 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, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | Compensation of the President and CFO of American Baptist Homes of the West (source of "related organization" compensation in Part VII) is reviewed annually for market competitiveness and intermediate sanctions compliance by a compensation committee of the board. Compensation of other officers and key employees is reviewed by the CEO with disclosure to the compensation committee of the board. The board members and CEO are independent with respect to the individuals whose compensation is being reviewed. The 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, Line 19: Other Organization Documents Publicly Available | The governing documents and financial statements are available for inspection upon request. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (21 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| American Baptist Properties | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 311558961 | Property Holding Company | CA | 501(c)(3) | 509(a)(3) | ABHOW | false | |
| American Baptist Homes Fdn of the West | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 237039408 | Support of nonprofit residential communities | CA | 501(c)(3) | 509(a)(3) | ABHOW | false | |
| Bay Vista Senior Housing Group | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 460777494 | Affordable Housing | WA | 501(c)(3) | 509(a)(2) | false | N/A | |
| Redlands Senior Housing | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 942902763 | Affordable Housing | CA | 501(c)(3) | 509(a)(2) | ABHOW | false | |
| Harborview Properties | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 916086253 | Affordable Housing | WA | 501(c)(3) | 509(a)(2) | ABHOW | false | |
| Hillcrest Senior Housing Corp | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 760801395 | Affordable Housing | CA | 501(c)(3) | 509(a)(2) | ABHOW | false | |
| Redlands Senior Housing II | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 311539936 | Affordable Housing | CA | 501(c)(3) | 509(a)(2) | ABHOW | false | |
| Carmel Senior Housing Inc | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 943085296 | Affordable Housing | CA | 501(c)(3) | 509(a)(2) | ABHOW | false | |
| Tahoe Senior Plaza Inc | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 943292737 | Affordable Housing | CA | 501(c)(3) | 509(a)(2) | ABHOW | false | |
| Oak Knolls Haven Inc | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 953497055 | Affordable Housing | CA | 501(c)(3) | 509(a)(2) | ABHOW | false | |
| San Leandro Senior Housing Inc | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 912158413 | Affordable Housing | CA | 501(c)(3) | 509(a)(2) | ABHOW | false | |
| Las Ventanas Retirement Community | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 200566413 | Continuing Care Retirement Community | NV | 501(c)(3) | 509(a)(2) | Cornerstone Affiliates | false | |
| American Baptist Estates | |||||||||||
| 6120 Stoneridge Mall Road | Pleasanton | CA | 94588 | 860176446 | Continuing Care Retirement Community | AZ | 501(c)(3) | 509(a)(2) | Cornerstone Affiliates | false | |
| Cornerstone Affiliates | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 300184304 | Parent organization | CA | 501(c)(3) | 509(a)(3) | NA | false | |
| Judson Terrace Lodge | |||||||||||
| 6120 Stoneridge Mall Road | Pleasanton | CA | 94588 | 770389124 | Affordable Housing | CA | 501(c)(3) | 509(a)(2) | ABHOW | false | |
| Good Shepherd Senior Housing | |||||||||||
| 6120 Stoneridge Mall Road | Pleasanton | CA | 94588 | 262704795 | Affordable Housing | WA | 501(c)(3) | 509(a)(2) | ABHOW | false | |
| Boise Retirement Community | |||||||||||
| 6120 Stoneridge Mall Road | Pleasanton | CA | 94588 | 203659420 | Continuing Care Retirement Community | ID | 501(c)(3) | 509(a)(1) | Cornerstone Affiliates | false | |
| Salishan Senior Housing | |||||||||||
| 6120 Stoneridge Mall Road | Pleasanton | CA | 94588 | 900504991 | Affordable Housing | WA | 501(c)(3) | 509(a)(2) | ABHOW | false | |
| Pasadena Retirement Community | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 263792336 | CCRC Future Development | CA | 501(c)(3) | 509(a)(2) | Cornerstone Affiliates | false | |
| American Baptist Homes of the West | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 941225374 | Nonprofit residential communities | CA | 501(c)(3) | 509(a)(2) | Cornerstone Affiliates | false | |
| The Terraces Retirement Community | |||||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | 860176446 | CCRC Future Development | CA | 501(c)(3) | 509(a)(2) | Cornerstone Affiliates | false | |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (11 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd | EINEIN |
|---|---|---|---|---|---|---|---|---|---|
| Valley Vista Senior Housing | |||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasnton | CA | 94588 | Aff Housing | CA | Carmel SH | false | false | |
| Tahoe Senior Plaza II | |||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | Aff Housing | CA | Carmel SH | false | false | |
| Pacific Meadows Senior Housing LP | |||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | Aff Housing | CA | Carmel SH | false | false | 271254418 |
| Harborview Manor LLLP | |||||||||
| 6120 Stoneridge Mall Road 3rd Fl | Pleasanton | CA | 94588 | Aff Housing | WA | Carmel SH | false | false | 274507581 |
| Bay Vista Partners LLLP | |||||||||
| 6120 Stoneridge Mall Rd | Pleasanton | CA | 94588 | Affordable Housing | WA | Carmel SH | false | false | 460788896 |
| Pacific Meadows Senior LLC | |||||||||
| 6120 Stoneridge Mall Rd | Pleasanton | CA | 94588 | Affordable Housing | CA | Carmel SH | false | false | 272218649 |
| Harborview Manor GP LLC | |||||||||
| 6120 Stoneridge Mall Rd | Pleasanton | CA | 94588 | Affordable Housing | WA | Carmel SH | false | false | 453567171 |
| Bay Vista GP LLC | |||||||||
| 6120 Stoneridge Mall Rd | Pleasanton | CA | 94588 | Affordable Housing | WA | Carmel SH | false | false | 462137954 |
| Three Rivers General Partner LLC | |||||||||
| 6120 Stoneridge Mall Rd | Pleasanton | CA | 94588 | Affordable Housing | WA | Carmel SH | false | false | 461622112 |
| Three Rivers Senior Housing LLLP | |||||||||
| 6120 Stoneridge Mall Rd | Pleasanton | CA | 94588 | Affordable Housing | WA | Carmel SH | false | false | 461626490 |
| Carmel Senior Housing LLC | |||||||||
| 6120 Stoneridge Mall Rd | Pleasanton | CA | 94588 | Affordable Housing | CA | Carmel SH | false | false | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| Seniority Inc | |||||||||
| 6120 Stoneridge Mall Rd 3rd Fl | Pleasanton | CA | 94588 | 943287180 | Management & consulting | CA | NA | C Corp | false |
| Cornerstone Affiliates International | |||||||||
| 6120 Stoneridge Mall Rd 3rd Fl | Pleasanton | CA | 94588 | 263257075 | Management | CA | NA | C Corp | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (true) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (true) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |