2014-02-04T12:11:28-06:00 2013-06-30 BKD LLP 910 E ST LOUIS 200/PO BOX 1190 SPRINGFIELD MO 658062523 990 2012-07-01 943260975 ELDER CARE ALLIANCE % JANICE WASHBURN ELDE 5107692700 1301 MARINA VILLAGE PARKWAY Suite 210 ALAMEDA CA 94501 JANICE WASHBURN 5107692700 2014-01-08 true 4178658701 2012 2015-11-30 17:44:51Z JESSE JANTZEN 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 4613663 false X WWW.ELDERCAREALLIANCE.ORG X 1996 CA THE ORGANIZATION SERVES AND ENRICHES THE PHYSICAL, EMOTIONAL AND SPIRITUAL WELL-BEING OF OLDER ADULTS THROUGH ITS SIX CARE COMMUNITIES IN CALIFORNIA AND ITS CARE COORDINATION PROGRAM. 12 12 26 12 0 409207 377681 3847395 4208462 79463 27520 0 0 4336065 4613663 1250 300 0 0 1625261 1895903 0 0 0 2389182 1890340 4015693 3786543 320372 827120 13736155 16314373 20506039 19721244 -6769884 -3406871 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 false 2242543 4036802 ELDER CARE ALLIANCE MANAGES SIX CARE COMMUNITIES FOR OLDER ADULTS IN CALIFORNIA. 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, ELDER CARE ALLIANCE PROVIDES CARE FOR THE ELDERLY, REGARDLESS OF CULTURAL BACKGROUND, RELIGIOUS ORIENTATION, OR ECONOMIC MEANS. 103213 171660 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. 300 300 THE ORGANIZATION GAVE A CHARITABLE CONTRIBUTION TO AN ORGANIZATION. 2346056 true true false true false false false false false false true false false true false 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 36 0 true 26 true false false false false false false false false false false X 12 12 false false false false true true true true true false false true true true true true true true true false CA X JANICE WASHBURN 5107692727 1301 MARINA VILLAGE PARKWAY SUITE ALAMEDA CA 94501 CHARLES RUTHROFF 2.0 3.0 X 0 0 0 FRED WENTKER 2.0 X 0 0 0 SISTER LINDA ORRICK 4.0 3.0 X X 0 0 0 RAHUL JOGELKAR 2.0 X 0 0 0 SISTER KATHLEEN KEARNEY 4.0 6.0 X X 0 0 0 JOAN RYAN 2.0 2.0 X 0 0 0 MICHAEL TELLEEN 2.0 2.0 X 0 0 0 REVEREND NOREEN F MEGINNESS 2.0 2.0 X 0 0 0 JESSE BEAN 2.0 2.0 X 0 0 0 VERN STIGGE 4.0 6.0 X X 0 0 0 HUGH VAN NESS 2.0 X 0 0 0 CHRISTINE WHELAN 4.0 5.0 X X 0 0 0 LYNNE KATZMANN 2.0 2.0 X 0 0 0 RAJA SEKARAN 2.0 2.0 X 0 0 0 JESSE JANTZEN 40.0 6.0 X 374279 0 12127 JANICE WASHBURN 40.0 6.0 X 191227 0 12430 ADRIENE IVERSON 40.0 6.0 X 178120 0 9041 CARL ARNOULT 40.0 X 154126 0 12877 CHERYL MACGREGOR 40.0 X 166798 0 13392 ROBERT GERDS 40.0 X 151870 0 9136 VALARIE PERKINS 40.0 X 108029 0 6603 1324449 0 75606 7 false true false LIFE CARE SERVICES LLC IT MGMT SERVICES 170259 BKD LLP AUDIT/TAX/ACCOUNTING 122780 JANICE C DANIEL PROJECT CONSULTING 116820 GORDAN REES LLP LEGAL SERVICES 123618 GREENBRIER DEVELOPMENT LLC CCRC DEVELOPMENT 153056 5 377681 377681 MANAGEMENT FEE INCOME 551112 3738017 3738017 CARE COORDINATION 621610 171660 171660 OTHER REVENUE 900099 298785 298785 4208462 27520 27520 0 0 0 0 0 0 0 0 0 0 4613663 4208462 27520 X 300 300 0 0 0 800749 266120 534629 0 698051 431854 266197 51229 36437 14792 162240 39648 122592 183634 87151 96483 0 37387 4234 33153 1382 1382 0 0 9189 9189 666682 605992 60690 2341 2341 142637 117598 25039 14854 14854 0 3234 2291 943 41360 30988 10372 0 29410 22940 6470 633111 453687 179424 0 161183 130097 31086 25379 20484 4895 LICENSES, DUES, SUBSCRIPTIONS 5942 1776 4166 RECRUITING & RETENTION 105476 68832 36644 MISCELLANEOUS 10773 10773 3786543 2346056 1440487 0 56420 35189 1797039 2547354 28944 32450 0 0 0 0 0 0 0 0 0 0 54359 64896 1014178 381707 508341 632471 1227599 2110676 0 0 0 0 0 8392 10063453 10882945 13736155 16314373 910057 1140458 0 0 74108 51099 0 0 0 0 0 0 19521874 18529687 0 0 0 0 20506039 19721244 X -6796111 -3433098 26227 26227 0 0 -6769884 -3406871 13736155 16314373 X 827120 -38107 2574000 X false true X true false X X X false false false SALEM LUTHERAN HOME ASSOCIATION OF THE BAY CITIES 940831870 09 true 0 MERCY RETIREMENT AND CARE CENTER 941156579 09 true 0 ELDER CARE ALLIANCE OF CAMARILLO 943351613 09 true 0 ELDER CARE ALLIANCE OF SAN FRANCISCO 943351615 09 true 0 ELDER CARE ALLIANCE OF SAN RAFAEL 760730971 09 true 0 ELDER CARE ALLIANCE OF UNION CITY 943377985 09 true 0 6 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true false OTHER LOBBYING ACTIVITIES SCHEDULE C, PART II-B, LINE 1I 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. 328064 145425 182639 683307 236282 447025 2807 2807 632471 DUE FROM RELATED PARTIES 10857966 DEFERRED FINANCING COSTS 5175 REFUNDABLE DEPOSITS 19804 10882945 3402350 -38107 2564811 2526704 875646 3738017 3738017 4613663 39337 -3738017 -3738017 3777354 9189 9189 3786543 UNCERTAIN TAX POSITIONS SCHEDULE D, PART X, LINE 2 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. OTHER REVENUE INCLUDED ON LINE 1, BUT NOT ON FORM 990, PART VIII, LINE 12 SCHEDULE D, PART XI, LINE 2D TRANSFER FROM AFFILIATE $ 2,574,000 INVESTMENT FEES (9,189) ---------- TOTAL $ 2,564,811 OTHER REVENUE INCLUDED ON FORM 990, PART VIII, LINE 12, BUT NOT ON LINE 1 SCHEDULE D, PART XI, LINE 4B MANAGEMENT FEE INCOME $ 3,738,017 OTHER EXPENSE INCLUDED ON LINE 1, BUT NOT ON FORM 990, PART IX, LINE 25 SCHEDULE D, PART XII, LINE 2D MANAGEMENT FEE INCOME $(3,738,017) X X X X false false false false false true false false false JESSE JANTZEN 316156 0 56922 0 1201 0 1927 0 10200 0 386406 0 JANICE WASHBURN 168190 0 18045 0 4992 0 1210 0 11220 0 203657 0 CARL ARNOULT 138708 0 11989 0 3429 0 6274 0 6603 0 167003 0 CHERYL MACGREGOR 149890 0 15039 0 1869 0 6789 0 6603 0 180190 0 ADRIENE IVERSON 161670 0 16000 0 450 0 2438 0 6603 0 187161 0 ROBERT GERDS 149698 0 1721 0 451 0 0 0 9136 0 161006 0 BONUS PAYMENTS SCHEDULE J, PART I, LINE 6A 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 AMOUNT. MEMBERS FORM 990, PART VI, SECTION A, LINES 6, 7A, & 7B 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 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. (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 REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11B 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. CONFLICT OF INTEREST POLICY COMPLIANCE FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE ASSISTANT 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 ASSISTANT 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, 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. COMPENSATION DETERMINATION FORM 990, PART VI, SECTION B, LINES 15A & 15B 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 FUTURESENSE, INC., A FIRM THAT SPECIALIZES IN COMPENSATION PROGRAMS. THE COMPENSATION REVIEW OF THE EXECUTIVE DIRECTORS AND KEY EMPLOYEES WAS COMPLETED FOR FISCAL YEAR 2013 BY THE FINANCE COMMITTEE OF ELDER CARE ALLIANCE AS PART OF THE BUDGET REVIEW PROCESS. GOVERNING DOCUMENT AVAILABILITY FORM 990, PART VI, SECTION C, LINE 19 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. OTHER FEES FOR SERVICES FORM 990, PART IX, LINE 11G THE ORGANIZATION'S TOTAL OTHER FEES FOR SERVICES ON THE STATEMENT OF FUNCTIONAL EXPENSES IS COMPRISED OF THE FOLLOWING: OTHER PROFESSONAL FEES: $354,409 CONSULTANTS: 303,134 OUTSIDE LABOR: 9,139 -------- TOTAL $666,682 OTHER CHANGES IN NET ASSETS FORM 990, PART XI, LINE 9 TRANSFER FROM AFFILIATE $ 2,574,000 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 THE BAY CIT 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 MERCY RETIREMENT & CARE CENTER L 992617 FMV MERCY RETIREMENT & CARE CENTER Q 396000 FMV SALEM LUTHERAN HOME ASSOC OF THE BAY CITIES L 956580 FMV SALEM LUTHERAN HOME ASSOC OF THE BAY CITIES Q 374000 FMV ELDER CARE ALLIANCE OF CAMARILLO D 50694 FMV ELDER CARE ALLIANCE OF CAMARILLO L 323037 FMV ELDER CARE ALLIANCE OF CAMARILLO Q 137000 FMV ELDER CARE ALLIANCE OF SAN RAFAEL L 602254 FMV ELDER CARE ALLIANCE OF SAN RAFAEL Q 240963 FMV ELDER CARE ALLIANCE OF UNION CITY L 195278 FMV ELDER CARE ALLIANCE OF UNION CITY Q 141000 FMV ELDER CARE ALLIANCE OF SAN FRANCISCO D 111222 FMV ELDER CARE ALLIANCE OF SAN FRANCISCO L 668251 FMV ELDER CARE ALLIANCE OF SAN FRANCISCO Q 246999 FMV MERCY RETIREMENT & CARE CENTER S 1306000 FMV ELDER CARE ALLIANCE OF SAN FRANCISCO S 1234000 FMV ELDER CARE ALLIANCE OF SAN RAFAEL S 34000 FMV