2015-08-12T13:08:20-05:00 2014-09-30 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2013-10-01 237085414 THE REDWOODS A COMMUNITY OF SENIORS DBA THE REDWOODS REDW 4153832741 40 CAMINO ALTO MILL VALLEY CA 94941 BARBARA SOLOMON CEO 4153832741 2015-08-12 1 RENIE BURBANK P00159653 4159561500 2013 2016-02-25 16:41:14Z SUDHA PENNATHUR 40 CAMINO ALTO MILL VALLEY CA 94941 18309944 0 X WWWW.THEREDWOODS.ORG X 1972 CA THE REDWOODS IS A MULTI LEVEL RETIREMENT FACILITY PROVIDING AFFORDABLE HOUSING FOR ELDERS. 13 13 213 885 0 0 881964 1156342 15228608 15064117 479998 342748 69646 121082 16660216 16684289 0 0 0 0 9059014 8807857 52600 141743 445026 5157269 5895622 14268883 14845222 2391333 1839067 23794288 54382910 4640686 33422016 19153602 20960894 X SEE SCHEDULE O 0 0 927930 4327066 INDEPENDENT LIVING APARTMENTS (ILA): THERE ARE 149 1-BEDROOM APARTMENTS WITH A FULL ELECTRIC KITCHEN, WIFI CAPABILITY, PHONE HOOK UP, PATIO OR BALCONY; 60 OF THESE ARE FOR RESIDENTS WHO QUALIFY FOR RENTAL SUPPORT THROUGH THE SECTION 8 PROGRAM OF THE U.S. DEPARTMENT OF HOUSING & URBAN DEVELOPMENT. UTILITIES ARE INCLUDED AS WELL AS THE OPPORTUNITY TO PARTICIPATE IN MEAL PROGRAMS IN THE REDWOODS FULL-SERVICE DINING ROOM. RESIDENTS IN ILA HAVE ACCESS TO A FULL-TIME SOCIAL WORKER SEVEN DAYS A WEEK AND A FULL RANGE OF PROGRAMS AND ACTIVITIES AT NO ADDITIONAL COST. 1997698 6035524 ASSISTED LIVING - THE ASSISTED LIVING PROGRAM IS LICENSED UNDER THE ORGANIZATION'S RESIDENTIAL CARE FACILITY FOR THE ELDERLY (RCFE) LICENSE AND INCLUDES THE RESIDENTIAL LIVING APARTMENTS (RLA) AND THE PERSONALIZED CARE UNITS (PCU).RLA: THERE ARE 108 UNITS IN RLA. THEY INCLUDE: PRIVATE STUDIOS, STUDIOS WITH SNACK CENTER AND ONE-BEDROOM UNITS WITH SNACK CENTER. RESIDENCY IN RLA INCLUDES: 3 MEALS DAILY IN THE REDWOODS DINING ROOM, WEEKLY HOUSEKEEPING AND LINEN SERVICE. IN ADDITION, THERE IS WIFI ACCESS, AFULL TIME SOCIAL WORKER AND A STAFF NURSE AVAILABLE DURING THE DAY, SEVEN DAYS A WEEK. COMPREHENSIVE PROGRAMS AND ACTIVITIES ARE AVAILABLE AT NO ADDITIONAL COST.PCU: THERE ARE 26 PRIVATE AND SEMI PRIVATE ROOMS IN THIS LICENSED FACILITY FOR RESIDENTS REQUIRING 24 HOUR CARE. THREE MEALS ARE PROVIDED DAILY IN THE PCU DINING ROOM. HOUSEKEEPING, LINEN AND LAUNDRY SERVICES ARE ALSO PROVIDED. IN ADDITION TO THE PROGRAMS AND ACTIVITIESTHAT ARE AVAILABLE TO ALL REDWOODS RESIDENTS, PCU HAS ITS OWN ACTIVITIES COORDINATOR WHO CUSTOMIZES PROGRAMS TO THESE RESIDENTS WITH SPECIAL NEEDS. 4170210 4701527 HEALTH CARE (HCC): THE HEALTH CENTER HAS 54 BEDS IN PRIVATE AND SEMI PRIVATE ROOMS. IT IS A LICENSED, SKILLED NURSING FACILITY FOR RESIDENTS REQUIRING 24 HOUR NURSING CARE. THE CENTER PROVIDES THREE MEALS DAILY ALONG WITH DAILY HOUSEKEEPING, LINEN AND LAUNDRY SERVICE. AS INASSISTED LIVING, THERE IS AN ACTIVITIES COORDINATOR AND SOCIAL WORKER IN HCC WHO DESIGN PROGRAMS, SERVICES AND ACTIVITIES THAT ARE SPECIALLY SUITED TO THE NEEDS OF THESE RESIDENTS. MEDICAL AND MEDICARE ARE AVAILABLE TO QUALIFYING RESIDENTS. 5483162 RESIDENT PROGRAMS, OPERATIONS, DINING SERVICES, ADMINISTRATION AND FUNDRAISING.OTHER PROGRAM ACCOMPLISHMENTS:AFTER SEVERAL YEARS OF STRATEGIC AND MASTER PLANNING, THE REDWOODS LAUNCHED A $32.8M MULTI-YEAR CAMPUS REVITALIZATION EFFORT IN 2013. THE REVITALIZATION PROJECT INCLUDES MODERNIZING ALL INDEPENDENT LIVING APARTMENTS, IMPROVING THE MAIN DINING ROOM AND KITCHEN, FRONT LOBBY AND PARKING, AND CONSTRUCTING A NEW WELLNESS CENTER AND CAFE. IN 2013, THE REDWOODS RAISED $28.2M FOR THE PROJECT THROUGH AN EXEMPT BOND ISSUE AND COMMITTED $2M FROM ITS RESERVE FUNDS. THE REMAINING $2.6M IS BEING RAISED THROUGH AN AMBITIOUS REVITALIZATION CAPITAL CAMPAIGN WITH DONATIONS COMING FROM RESIDENTS AND THEIR FAMILIES, FOUNDATIONS, CORPORATIONS AND COMMUNITY SUPPORTERS. AS OF THE END OF THE TAX YEAR, $1.8M HAS BEEN RAISED TOWARD THE $2.6M GOAL. 5483162 12579000 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 88 0 1 213 1 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X CARL UPTHEGROVE 4153832741 40 CAMINO ALTO MILL VALLEY CA 94941 SUDHA PENNATHUR PRESIDENT 3.00 X X 0 0 0 ANNE MONTGOMERY VICE PRES (THRU 1/12-1/14) 3.00 X X 0 0 0 BETSEY CUTLER VICE PRESIDENT 3.00 X X 0 0 0 BOB HARMON SECRETARY (THRU 1/2014) 3.00 X X 0 0 0 MARGARET HARRINGTON SECRETARY 3.00 X X 0 0 0 FABIO AVERSA DIRECTOR 2.00 X 0 0 0 JAYNE GREENBERG DIRECTOR 2.00 X 0 0 0 HARRIET KOSTIC DIRECTOR 2.00 X 0 0 0 PATRICK LONDON DIRECTOR 2.00 X 0 0 0 CLAUDIA LOWDER DIRECTOR 2.00 X 0 0 0 ROGER PETERS DIRECTOR 2.00 X 0 0 0 KEITH PHILLIPS DIRECTOR 2.00 X 0 0 0 TIFFANY RASMUSSEN DIRECTOR 2.00 X 0 0 0 JOANNE SPOTSWOOD DIRECTOR 2.00 X 0 0 0 FRED WHINERY DIRECTOR 2.00 X 0 0 0 BARBARA SOLOMON CHIEF EXECUTIVE OFFICER 40.00 X 191462 0 9454 SUSAN BADGER CHIEF OPERATING OFFICER 40.00 X 144805 0 9454 CYNTHIA NEUMANN CHIEF FINANCIAL OFFICER 40.00 X 142979 0 8843 RON BRUNO DIRECTOR OF HUMAN RESOURCES 40.00 X 133694 0 9454 GLENN STEPP DIRECTOR OF FACILITIES 40.00 X 107047 0 9454 BARBARA FEWER REGISTERED NURSE 40.00 X 104630 0 9454 824617 0 56113 6 0 1 0 OLIVER AND COMPANY 1300 S 51ST ST RICHMOND CA 94804 CONSTRUCTION 7396590 SODEXO AMERICA 9801 WASHINGTON BOULEVARD SUITE 43 GAITHERSBURG VA 20878 DINING SVCS & FACILITY MGMT. 969415 D AND S CONSTRUCTION PO BOX 935 PENNGROVE CA 94951 CONSTRUCTION 401003 NOVA 894 FOLSOM ST SAN FRANCISCO CA 94107 CONSTRUCTION MANAGEMENT 358659 BAR ARCHITECTS 901 BATTERY ST 300 SAN FRANCISCO CA 94111 ARCHITECTURAL SERVICES 326120 9 12085 46994 1097263 1156342 ASSISTED LIVING 623990 5602572 5602572 HEALTH CARE 623990 4385344 4385344 INDEPENDENT LIVING 623990 4101710 4101710 FEES 623990 974491 974491 15064117 289603 289603 1642056 1588911 53145 53145 53145 122499 12085 36744 85755 85755 3424 0 3424 3424 MISCELLANEOUS 900099 18359 18359 BEAUTY SHOP 623990 13544 13544 31903 16684289 15064117 0 463830 527324 162392 324679 40253 6809535 6080829 684740 43966 167079 157572 7519 1988 760057 710275 44701 5081 543862 470782 65517 7563 884126 884126 75424 75424 84228 84228 141743 141743 437924 323657 43392 70875 42150 25369 16781 267438 197619 49463 20356 143427 25197 111421 6809 636346 583630 24723 27993 17598 10148 7418 32 28415 28415 752666 747023 4155 1488 141905 141905 OTHER PERSONNEL 564157 337334 182804 44019 OPERATING SUPPLIES 468471 459500 6512 2459 REPAIR/MAINTENANCE 421953 411392 10561 929394 821835 93939 13620 14845222 12579000 1821196 445026 655664 1317444 3451435 7975565 304208 268521 480955 382577 113380 86200 29143601 11820920 7774739 17322681 10818652 24278049 150500 129000 44755 2622873 23794288 54382910 1557237 2896803 2939989 30408160 143460 117053 4640686 33422016 X 15016030 16096793 1580896 2307425 2556676 2556676 19153602 20960894 23794288 54382910 1839067 -31775 0 X X 0 1 X 1 1 1 X 795112 349804 358875 881964 1156342 3542097 13556290 14245550 14916713 15228608 15064117 73011278 12780 12780 44803 59100 151552 281015 14364182 14608134 15320391 16169672 16372011 76834390 17276 19618 78001 127314 88487 330696 3596 6039 9635 17276 23214 84040 127314 88487 340331 76494059 171488 294768 330805 363701 289603 1450365 171488 294768 330805 363701 289603 1450365 35554 13318 12975 13803 18359 94009 14571224 14916220 15664171 16547176 16679973 78378764 0.97600 0.97650 0.01850 0.01690 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS K-1 INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3537174 250812 81239 23842 3682905 3289154 10188 319070 81238 3537174 2935526 24116 430443 100931 3289154 3078330 180 -42194 100790 2935526 2535958 369245 281328 108201 3078330 0.72000 0.28000 1 0 587687 587687 16828458 8440689 8387769 1011869 812481 199388 2698957 2003215 695742 8016630 564535 7452095 17322681 SECURITY DEPOSITS 117053 117053 X 16551250 -31775 -31775 16583025 101264 101264 16684289 14743958 0 14743958 101264 101264 14845222 PART V, LINE 4: THE RESIDENT ENDOWMENT SUPPORTS A RESIDENT RENTAL ASSISTANCE FUND. THE GENERAL ENDOWMENT SUPPORTS GENERAL OPERATIONS. PART X, LINE 2: THE ORGANIZATION ADOPTED THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") 740-10, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PROVIDES GUIDANCE ON THE RECOGNITION, DE-RECOGNITION AND MEASUREMENT OF BENEFITS RELATED TO AN ENTITY'S UNCERTAIN TAX POSITION. THE ORGANIZATION HAS DETERMINED THAT ASC 740-10 DOES NOT HAVE A MATERIAL IMPACT ON ITS FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASSIFICATION OF SPECIAL EVENT AND GAMING EXPENSES 101,264. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASSIFICATION OF SPECIAL EVENT AND GAMING EXPENSES 101,264. X X X X X X 1 ESSEX & DRAKE 1202 UNIVERSITY AVE SAN JOSE CA 95126 CONSULTING SERVICES FOR CAPITAL CAMPAIGN 0 753208 46675 706533 CHERYL CLARKE 478 GREEN GLEN MILL VALLEY CA 94941 DIRECTOR OF DEVELOPMENT 0 210453 95068 115385 963661 141743 821918 CA CRAB FEST 41360 6285 35075 3585 4156 550 7445 LIVING LEGENDS 93224 5800 87424 1500 9379 4480 5649 134584 12085 122499 5085 13535 5030 13094 36744 85755 3424 1 1.00000 3424 3424 CA 1 THE RAFFLE IS HELD AS PART OF THE CRABFEST. THE REDWOODS IS REGISTERED AND AUTHORIZED WITH THE STATE OF CALIFORNIA DEPARTMENT OF JUSTICE TO CONDUCT RAFFLES IN THE STATE OF CALIFORNIA. 0 0 0 0 0 X 1 1 X X X 0 0 0 0 0 0 0 0 0 BARBARA SOLOMON CHIEF EXECUTIVE OFFICER 191462 0 0 0 0 0 1222 0 8232 0 200916 0 0 0 SUSAN BADGER CHIEF OPERATING OFFICER 144805 0 0 0 0 0 1222 0 8232 0 154259 0 0 0 CYNTHIA NEUMANN CHIEF FINANCIAL OFFICER 142979 0 0 0 0 0 611 0 8232 0 151822 0 0 0 PART I, LINE 1A EMPLOYEE RECOGNITION PROGRAM INCLUDES GIVING A GIFT CARD TO EMPLOYEES WHO REACH A FIVE YEAR ANNIVERSARY DATE IN ANY YEAR AND GIVING A GIFT CARD TO ALL EMPLOYEES AT CALENDAR YEAR END. VALUE OF GIFT CARDS ARE GROSSED-UP TO COVER EMPLOYEE OASDI/MEDICARE TAXES. A CA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 13080SBV5 2013-11-26 29970000 SEE SUPPLEMENTAL INFORMATION 0 0 0 A 30433934 2033738 604550 1810675 23805731 2179240 2013 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 1 0 0 0 1 A 1 SCHEDULE K PART I DESCRIPTION OF PURPOSE: FINANCE THE CONSTRUCTION, RENOVATION AND EQUIPPING OF SENIOR LIVING FACILITIES AND REFINANCE CERTAIN OUTSTANDING INDEBTEDNESS USED TO FINANCE THE CONSTRUCTION, RENOVATION AND EQUIPPING OF SENIOR LIVING FACILITIES. FORM 990, PART VI, SECTION A, LINE 7A ACCORDING TO THE BY-LAWS OF THE REDWOODS, A COMMUNITY OF SENIORS, AS LONG AS THE COMMUNITY CHURCH OF MILL VALLEY EXISTS AND FUNCTIONS AS A CHURCH, INDIVIDUALS NOMINATED TO SERVE AS DIRECTORS ON THE BOARD OF THE REDWOODS, A COMMUNITY OF SENIORS MUST HAVE THE APPROVAL OF THE BOARD OF THE COMMUNITY CHURCH OF MILL VALLEY. FORM 990, PART VI, SECTION A, LINE 7B THE DECISIONS RELATED TO THE ELECTION OF BOARD MEMBERS OF THE REDWOODS, A COMMUNITY OF SENIORS MUST BE APPROVED BY THE BOARD OF THE COMMUNITY CHURCH OF MILL VALLEY. FORM 990, PART VI, SECTION B, LINE 11 THE AUDITORS FORWARDED THE DRAFT FORM 990 TO THE CHIEF FINANCIAL OFFICER. THE CHIEF FINANCIAL OFFICER REVIEWED THE DRAFT WITH THE CHIEF EXECUTIVE OFFICER, THE BOARD TREASURER AND THE BOARD FINANCE COMMITTEE. THE FINAL FORM 990 WAS FORWARDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING. BOARD MEMBERS WERE ENCOURAGED TO REVIEW THE FORM 990 AND TO FORWARD ANY QUESTIONS TO THE CHIEF FINANCIAL OFFICER PRIOR TO THE BOARD MEETING AT WHICH THE REVIEW WAS SCHEDULED. THE CHIEF FINANCIAL OFFICER, CHIEF EXECUTIVE OFFICER AND BOARD TREASURER AND CPA FIRM ADDRESSED ANY QUESTIONS FROM THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE CFO DISTRIBUTES CONFLICT OF INTEREST POLICY/STATEMENTS IN JANUARY OF EACH YEAR TO ALL BOARD AND COMMITTEE MEMBERS AND TO ANY BOARD/COMMITTEE APPOINTEES THAT OCCUR DURING THE YEAR. CFO TRACKS RECEIPT AND REVIEWS WHEN RECEIVED. CFO NOTIFIES APPROPRIATE BOARD/STAFF MEMBERS OF ANY CONFLICTS OF INTEREST DISCLOSED. FORM 990, PART VI, SECTION B, LINE 15 DIRECTOR OF HUMAN RESOURCES ESTABLISHES APPROPRIATE SALARY RANGE FOR ALL NON-UNION POSITIONS IN CONSULTATION WITH HIRING MANAGER AND WITHIN THE CONTEXT OF COMPARABILITY ANALYSIS WITH RELEVANT POSITIONS WITH OTHER NOT-FOR-PROFIT AND FOR PROFIT ORGANIZATIONS AND THE APPROVED OPERATING BUDGET. DIRECTOR OF HUMAN RESOURCES COMPLETES COMPARABILITY STUDY FOR CEO, COO, CFO, DIRECTOR OF HR, DIRECTOR OF FUND DEVELOPMENT AND DIRECTOR OF NURSING POSITIONS ANNUALLY. THE STUDY IS REVIEWED WITH THE BOARD OF DIRECTORS IN SEPTEMBER OF EACH YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C AUDIT COMMITTEE AND OVERSIGHT - THERE HAVE BEEN NO CHANGES TO THIS PROCESS FROM PRIOR YEAR.