2014-08-15T07:40:10-07:00 2013-09-30 RK Taylor & Associates 2890 North Main St Suite 305 Walnut Creek CA 94597 990 2012-10-01 911659735 American Baptist Homes of Washington dba Judson Park Retirement Community AMER 9259247100 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 Pamela S Claassen 2014-08-13 true John M Kikuchi P00009948 9259447666 2012 2015-11-30 17:44:51Z Tara McGuinness 6120 Stoneridge Mall Rd Pleasanton CA 94588 19604113 false false X www.judsonpark.com X 1994 WA Judson Park Retirement Community is a CCRC that seeks to enhance the well-being and security of seniors through the provision of housing, health care, and supportive services. The organization serves people of many religions and ethnicities. 12 12 306 0 52961 54348 18493703 19459484 87346 64250 0 18634010 19578082 0 0 9419664 9648932 0 0 10141166 11167026 19560830 20815958 -926820 -1237876 45977088 44160825 52901779 51985982 -6924691 -7825157 Judson Park Retirement Community is a CCRC that provides housing and health care for the elderly.American Baptist Homes of the West (ABHOW) is the sole member of American Baptist Homes of Washington (ABWASH) and ABHOW manages the community. The financial operations of ABWASH are included in ABHOW's audited financial statements, but it is not part of the "ABHOW legal entity". The outstanding debt of ABWASH is non-recourse to ABHOW.Additional information on ABWASH can be obtained from its website at www.judsonpark.com as well as from contacting the Corporate Office at (925) 924-7100. false false 18761970 Judson Park Retirement Community is a CCRC that provides housing and health care for the elderly. 18761970 true true false false false false false false false false true false false false true true false true false false false false false false false false false false false true true false false false false false false false false false false false false false false false true false false false false true 23 0 true 306 true false false false false false false false false 0 false false false false false false false false false false X 12 12 false true false false true true true true true false false true true true true true true true false false WA X X Pamela Claassen 9259247117 6120 Stoneridge Mall Rd Pleasanton CA 94588 Rev Gaylord Hasselblad 2.00 0.00 X 0 0 0 David Winningham 2.00 0.00 X 0 0 0 Stephen Aita 2.00 0.00 X 0 0 0 Dr Robert Larsen 2.00 0.00 X 0 0 0 Gene Russell 2.00 0.00 X 0 0 0 Senator Karen Keiser 2.00 0.00 X 0 0 0 Billie Grande 2.00 0.00 X 0 0 0 Virgil Staiger 0.00 0.00 X 0 0 0 Trudy Thompson 2.00 0.00 X 0 0 0 Rev Bill Asher 2.00 0.00 X 0 0 0 Bruce Wolff 2.00 0.00 X 0 0 0 Rep Tina Orwall 2.00 0.00 X 0 0 0 S Louis Rankin 2.00 40.00 X 0 0 0 Pamela S Claassen 2.00 40.00 X 0 399356 23678 Tara McGuinness 2.00 0.00 X 0 0 0 Nikole Jay 40.00 0.00 X 104800 0 6817 104800 399356 30495 1 false true false Sodexo Inc PO Box 536922 Atlanta GA 30353 Dining Svc 1467454 Metropolitan Const Ser Inv 117 E Louisa St 143 Seattle WA 98102 Construction 169014 Medline Industries Dept LA 21558 Pasadena CA 91185 Nursing 157094 DP Inc 19936 Ballinger Way Seattle WA 98155 Construction 201895 Aegis Therapies PO Box 8103 Fort Smith AR 72902 Nursing 672387 7 54348 54348 Monthly fees 16800323 16800323 Ancillary and other 239162 239162 Amort of entry fees 2419999 2419999 19459484 63351 63351 0 0 0 26930 26031 899 899 899 0 0 0 0 19578082 19459484 64250 0 0 0 0 0 0 7565795 7262273 303522 0 1357285 1300558 56727 725852 695515 30337 1512996 1512996 0 11649 11649 0 0 0 416754 377100 39654 614329 613829 500 0 0 0 825940 823789 2151 26752 18966 7786 0 9185 4736 4449 895676 895676 0 2632464 2632464 279247 279247 Other 309384 233536 75848 Health Service Expense 919976 919976 Cumulative change, ASU 2011-01 1184908 1184908 Supplies 1344525 1324507 20018 183241 183241 20815958 18761970 2053988 0 6078652 6361719 0 0 1119701 1160095 0 0 0 15778 23973 31667 28986 56933435 24106339 34823187 32827096 2285661 2371574 0 0 0 1622442 1387382 45977088 44160825 814894 784100 22082092 21214392 20415220 8790401 30786662 52901779 51985982 X -6924691 -7825157 -6924691 -7825157 45977088 44160825 X -1237876 -96376 433786 X X false true X true false X 62274 202052 55478 52961 54348 427113 17451546 18364302 18830405 18493703 19459484 92599440 0 0 0 17513820 18566354 18885883 18546664 19513832 93026553 0 0 93026553 125980 84243 75737 68104 63351 417415 0 125980 84243 75737 68104 63351 417415 0 0 17639800 18650597 18961620 18614768 19577183 93443968 0.99550 0.99440 0.00450 0.00560 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 436193 436193 49006425 18366326 30640099 6792521 5313371 1479150 698296 426642 271654 32827096 Rebatable Entrance Fees Due 9954840 Other liabilities 1120675 Intercompany advances 7133881 Entrance Fees Subject to Refund 3684000 Entrance Fees Non-Refundable 8714000 Deposits 179266 30786662 X 19915492 337410 337410 19578082 19578082 19631050 19631050 1184908 1184908 20815958 Part XII, Line 4b Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Cumulative change, ASU 2011-01 $1184908 Part X Part X : FIN48 Footnote The corporation assesses uncertain tax positions in accordance with the provisions of FASB ASC Topic 740-10, Income Taxes. The Corporation recognizes the tax benefit from certain 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. false true false false false false false false false false Pamela S Claassen 305431 90560 3365 5022 18656 423034 67000 A WA State Housing Fin Comm 911874730 2012-05-31 21505000 Refund prior issue 1/30/07 false false false A 1089780 21505000 21505000 2008 true false true true A false false false false false false false false A false false true true false false false false A false Supplemental Information Part VI Schedule K, Part IV, Arbitrage, Line 2c:(a) Issuer name: Washington State Housing Finance Commission Date the Rebate Computation was performed: 11/30/12Note regarding the rebate computation: Since the bond proceeds have been spent, a spending exception was met, and the debt service fund was operated on a bona fide basis, no further rebate calculations are necessary Accounting policies Effective October 1, 2012, the Corporation early-adopted ASU No. 2012-01, HealthCare Entities (Topic 954): Continuing Care Retirement Communities RefundableAdvance Fees (ASU 2012-01) which has resulted in the establishment of a liability for advance fees for amounts which were previously presented as deferred revenue andamortized into revenue over the life of the facility. For tax purposes, the foregoing adoption is not an accounting method change under Treas. Reg. 1.446-1(e)(2)(ii). Form 990, Part XII, Line 2c Form 990, Part XII, Line 2: Change of Oversight or Selection Process The Judson Park Board as a whole has oversight of the audit process and the auditor met with the Board subsequent to the audit to review the results of the audit procedures as ABWASH is included in the audit of ABHOW. In addition, there is an Audit Committee of the ABHOW Board that engages the auditor on behalf of ABHOW and ABWASH and has oversight responsibilities for the audit. Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Increases U/R gain (loss) - interest rate swaps & caps = $433786 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The governing documents and financial statements are available for inspection upon request. Form 990, Part VI, Line 15a 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 ABHOW board. Compensation of other officers and key employees is reviewed by the CEO with disclosure to the compensation committee of the ABHOW board. The ABHOW board members and CEO are independent with respect to the individuals whose compensation is being reviewed. The ABHOW 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.The compensation of the Executive Director for ABWASH is determined by wage and salary studies conducted annual by ABHOW's Human Resources department and reviewed by ABHOW's SVP Chief Operations Manager and ABHOW's President. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Every year, ABHOW and ABWASH 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 ABWASH 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 ABWASH's best interest and for its own benefit and whether it is fair and reasonable to ABWASH 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 11b 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 7b Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders The following transactions require approval by the members:a) Merger, consolidation or dissolution of the corporation;b) Amendment, repeal, or restatement of the Articles of Incorporation or Bylaws;c) Aggregate borrowing for any purpose in excess of $100,000.d) 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 $50,000;e) Appointment of the independent auditor and corporation counsel;f) Transactions outside the ordinary course of business. Form 990, Part VI, Line 7a Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body The corporate member exercises its membership rights through its Board of Directors. Form 990, Part VI, Line 6 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder American Baptist Homes of the West, a California nonprofit public benefit corporation exempt under IRC section 501(c)(3), is the sole member of American Baptist Homes of Washington. Form 990, Part VI, Line 3 Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company American Baptist Homes of the West provides management services to American Baptist Homes of Washington. 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 Terraces at San Joaquin Gardens 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 260650298 CCRC CA 501(c)(3) 509(a)(2) Cornerstone Affiliates 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 Salishan Senior Housing 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 900504991 Affordable Housing WA 501(c)(3) 509(a)(2) American Baptist Homes of the West false Boise Retirement Community 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 203659420 Continuing Care Retirement Community CA 501(c)(3) 509(a)(2) Cornerstone Affiliates false American Baptist Estates 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 860176446 Continuing Care Retirement Community AZ 501(c)(3) 509(a)(2) Cornerstone Affiliates 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 Good Shepherd Senior Living 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 262704795 Affordable Housing WA 501(c)(3) 509(a)(2) American Baptist Homes of the West false Judson Terrace Lodge Inc 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 770389124 Affordable Housing CA 501(c)(3) 509(a)(2) American Baptist Homes of the West 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) American Baptist Homes of the West false Oak Knolls Haven 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 953497055 Affordable Housing CA 501(c)(3) 509(a)(2) American Baptist Homes of the West false Tahoe Senior Plaza Inc 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 943292737 Affordable Housing CA 501(c)(3) 509(a)(2) American Baptist Homes of the West false Carmel Senior Housing Inc 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 943085296 Affordable Housing CA 501(c)(3) 509(a)(2) American Baptist Homes of the West false Redlands Senior Housing II 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 311539936 Affordable Housing CA 501(c)(3) 509(a)(2) American Baptist Homes of the West false Hillcrest Senior Housing Corp 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 760801395 Affordable Housing CA 501(c)(3) 509(a)(2) American Baptist Homes of the West false Harborview Properties Inc 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 916086253 Affordable Housing WA 501(c)(3) 509(a)(2) American Baptist Homes of the West false Redlands Senior Housing 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 942902763 Affordable Housing CA 501(c)(3) 509(a)(2) American Baptist Homes of the West false American Baptist Properties 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 311558961 Property Holding Company CA 501(c)(3) 509(a)(3) American Baptist Homes of the West 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) N/A false ABH Foundation 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) American Baptist Homes of the West 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 Cornerstone Affiliates 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 300184304 Parent Corporation CA 501(c)(3) 509(a)(3) N/A false Three Rivers Senior Housing LLLP 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 461626490 Affordable Housing WA Carmel Sr Housing false false Three Rivers General Patner LLC 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 461622112 Affordable Housing WA Carmel Sr Housing false false Bay Vista GP LLC 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 462137954 Affordable Housing WA Carmel Sr Housing false false Bay Vista Partners LLLP 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 460788896 Afordable Housing WA Carmel Sr Housing false false Pacific Meadows Senior LLC 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 272218649 Affordable Housing CA Carmel Sr Housing false false Harborview Manor GP LLC 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 453567171 Affordable Housing WA Carmel Sr Housing false false Carmel Senior Housing LLC 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 Affordable Housing CA Carmel Sr Housing false false Harborview Manor LLLP 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 274507581 Aff Housing WA Carmel SH false false Pacific Meadows Senior Housing LP 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 271254418 Housing CA Carmel SH false false Tahoe Senior Plaza II 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 Housing CA Carmel SH false false Valley Vista Senior Housing 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 Housing CA Carmel SH false false Cornerstone Affiliates International 6120 Stoneridge Mall Rd 3rd Fl Pleasanton CA 94588 263257075 Management CA NA C Corp false Seniority Inc 6120 Stoneridge Mall Rd 3rd Fl Pleasanton CA 94588 943287180 Management CA NA C Corp false false false false false true false false false false false false false true false false false false false false American Baptist Homes of the West m 1512996 American Baptist Homes of the West e 7109338