2013-08-09T13:00:33-07:00 2012-09-30 RK Taylor & Associates 2890 North Main St Suite 305 Walnut Creek CA 94597 990 2011-10-01 941225374 American Baptist Homes of the West AMER 9259247100 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 Pamela S Claassen 2013-08-09 true John M Kikuchi 9259447666 2011 2016-02-24 21:20:13Z David B Ferguson 6120 Stoneridge Mall Rd Pleasanton CA 94588 189662071 false false X www.abhow.com X 1955 CA American Baptist Homes of the West, as an expression of Christian mission, seeks to enhance the independence, well-being and security of older people through the provision of housing, health care and supportive services. 15 15 1774 0 1445416 970929 132227386 136234706 3175614 2544083 0 136848416 139749718 0 0 67227710 68737220 0 0 62060847 64315332 129288557 133052552 7559859 6697166 322187075 318224000 317225198 302724000 4961877 15500000 A pioneering leader in the senior living industry, American Baptist Homes of the West (ABHOW) has led the industry in helping form the continuing care retirement concept. ABHOW is a long time respected non-profit provider of residential and nursing care for the elderly. Its founders contributed significantly to the formation of state and national standards and industry trade groups. The mission of the organization is to enhance the independence, well-being and security of older persons through the provision of housing, health care and supportive services. It accomplishes its mission through a commitment to social responsibility and social accountability throughout the organization. Formal processes have been put in place through (1) conducting community needs assessments, (2) documenting and publishing Social Responsibility Programs, (3) providing funding to support the organization's charitable care initiatives, and (4) developing formal reporting processes and forms to assess, docume false false 117697393 Direct resident care for seniors in seven California locations; includes independent living and assisted living, memory care, nursing, and home care. Also includes outreach and wellness services. Services include housing, meals program, housekeeping, maintenance and activities. 117697393 true true false false false false false false false false true false false true true true false true false false false false false false false false false false false true true true false false false false false false false false false false false false false true true true true false false true 307 0 true 1774 true false false false false false false false false false false false 0 false false false false false false false false false false false X 15 15 false false false false true true true true true false false false true true true true true true true false true true CA X X X Pamela Claassen 9259247117 6120 Stoneridge Mall Rd Pleasanton CA 94588 Dr Samuel Chetti 2.00 X 0 0 0 Dr Marcia Patton 2.00 X 0 0 0 Phyllis Stuewig 2.00 X 0 0 0 Douglas Holmes 2.00 X 0 0 0 Julie B Michaels 2.00 X 0 0 0 Dr Joel Martin 2.00 X 0 0 0 Gloria P Marshall 2.00 X 0 0 0 Donald N Jones 2.00 X 0 0 0 James Ella James 2.00 X 0 0 0 Hector M Gonzalez 2.00 X 0 0 0 Walter J Clarke 2.00 X 0 0 0 Rev Lloyd Howard 2.00 X 0 0 0 Leon L Gean 2.00 X 0 0 0 Bruce Laycook 2.00 X 0 0 0 Randall L Stamper JD 2.00 X 0 0 0 David A Grant 40.00 X 291023 0 84064 Pamela S Claassen 40.00 X 376428 0 110399 David B Ferguson 40.00 X 681987 0 236338 Russell Mauk 40.00 X 179450 0 79002 Jeff Glaze 40.00 X 343204 0 97236 Ancel Romero 40.00 X 205229 0 75985 Terese Farkas 40.00 X 224296 0 79697 Kay Kallander 40.00 X 238734 0 52845 Alex Candalla 40.00 X 186533 0 58152 Andrew McDonald 40.00 X 192182 0 44957 Tara McGuinness 40.00 X 194435 0 46197 Mark Steele 40.00 X 191977 0 60714 Joe Gerardi 40.00 X 186542 0 44570 3492020 1070156 33 false true false Sunlight Designs 1416 Orange Ave12 Redlands CA 92373 Construction 780402 Sodexo Inc Dept 43283 Los Angeles CA 90088 Food Services 9179260 Berto Van Veen Construction 220 E Clark Ave Ste C Orcutt CA 93455 Construction 919363 Bay Area Cabinet Supply 3015 Teagarden St San Leandro CA 94577 Construction 1472797 AEGIS Therapies 1000 Fianna Way Fort Smith AR 72919 Nursing Services 5809590 46 970929 970929 Other operating revenue 9778708 9778708 Monthly residence service 107184881 107184881 Ancillary & other fees 1043426 1043426 Amort of entrance fees 18227691 18227691 136234706 1776185 1776185 0 0 0 50680251 49912353 767898 767898 767898 0 0 0 0 139749718 137002604 1776185 0 0 0 0 2540351 548433 1991918 0 51211439 50476294 735145 1890271 1890271 7386168 7379977 6191 5708991 5419349 289642 0 755714 140759 614955 340769 340769 0 0 0 2561870 2271422 290448 4283026 4247110 35916 239303 95223 144080 456723 456723 0 5684035 5570247 113788 1295451 1109331 186120 0 0 5919450 5919450 0 15881504 15881504 1466321 1466321 Repairs & Maintenance 1394007 1394007 Svc Contracts 1458723 1187003 271720 Supplies 8851432 8799747 51685 Health Service Expense 9073319 9073319 4653685 -5969866 10623551 133052552 117697393 15355159 0 16368664 20758000 0 0 6697891 7678000 0 0 12558517 34089000 212704 145000 719538 463000 296401964 185610964 144534241 110791000 115149256 103401000 0 0 0 25946264 40899000 322187075 318224000 19313236 21145000 126794153 107865000 154395285 155057000 193500 44000 16529024 18613000 317225198 302724000 X 4961877 15500000 4961877 15500000 322187075 318224000 X 6697166 3840957 X false true true X false false X 1158625 1154712 1117106 1445416 970929 5846788 117630355 123065475 125780401 132227386 136234706 634938323 0 0 0 118788980 124220187 126897507 133672802 137205635 640785111 0 0 640785111 1715451 1931667 1746598 1809666 1776185 8979567 0 1715451 1931667 1746598 1809666 1776185 8979567 0 0 120504431 126151854 128644105 135482468 138981820 649764678 0.98620 0.98510 0.01380 0.01490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10244306 10244306 225638647 141189170 84449477 737105 690022 47083 43179240 35301109 7878131 16602666 8430663 8172003 110791000 Richland Senior Housing, LLC 14000 Other 6841000 Intercompany receivables 27811000 Deferred marketing costs 2066000 Deferred bond issue costs 4167000 40899000 Workers comp liability 4308000 Richland Senior Housing, LLC 1816000 Pension liability 9053000 Other liabilities 3436000 18613000 139749718 133052552 6697166 3168294 672663 3840957 10538123 143359675 3168294 441663 3609957 139749718 139749718 132675552 132675552 377000 377000 133052552 Part X Part X : FIN48 Footnote The Corporation is a California nonprofit corporation as described in Section 501(c)(3) of the Internal Revenue Code and has been granted tax-exempt status by the Internal Revenue Service and Franchise Tax Board.The Corporation assesses uncertain tax positions in accordance with the provisions of the FASB 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. Part XIII, Line 4b Part XIII, Line 4b: Other revenue amounts included on 990 but not included in F/S Richland Senior Housing, LLC $377000 Part XII, Line 2d Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990 Richland Senior Housing LLC $-346000 Gain on SJG spin off $824039 Swap income $-36376 Part XI, Line 8 Part XI, Line 8: Other Changes in Net Assets or Fund Balances Gain on spin off $824039 Richlnd Sr Hsng $31000 Interest rate swap $ -36376 Richland Sr Hsng LLC (PY) $ -146000 X X X true true X X X X false true false false false false false false false false Terese Farkas 227814 -3518 59368 20329 303993 Tara McGuinness 172294 13245 8896 25228 20969 240632 2789 Russell Mauk 188394 -8944 60876 18126 258452 Pamela S Claassen 300923 71607 3898 93071 17328 486827 71607 Mark Steele 157530 27287 7160 52656 8058 252691 12956 Kay Kallander 217212 21522 40467 12378 291579 Joe Gerardi 185775 767 42207 2363 231112 Jeff Glaze 277239 51004 14961 82078 15158 440440 51004 David B Ferguson 490976 156277 34734 217084 19254 918325 156277 David A Grant 243705 49890 -2572 65937 18127 375087 49890 Andrew McDonald 164783 28737 -1338 37579 7378 237139 28737 Ancel Romero 206632 -1403 61005 14980 281214 Alex Candalla 151035 29761 5737 49812 8340 244685 16525 Sch J, Part III, Additional Information Part III, Additional Information 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, 2012.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. Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. The Chief Executive Officer receives reimbursement for spousal travel and club dues. Reimbursement for spousal travel is treated as additional taxable income. The organization has a written policy that requires substantiation of these expense prior to reimbursement. The total of these expenses for the filing period was under $15,000. CA Statewide Communities Development Authority 680164610 130795T31 2010-02-24 103689395 See Part VI false false false CA Statewide Communities Development Authority 680164610 1309114W7 2006-09-26 50000000 See Part VI false false false 690000 104517415 5971453 17339 1145735 6919642 81851370 13399262 true false false true 4385000 53848893 2228191 433918 941309 429284 38485489 11330702 false false false true false false false false false true false false false false false true false false false true See Part VI 17.5000 true false true false true false false true false Richland Senior Housing, LLC Richland Senior Housing, LLC ("Richland") is a single member LLC whose sole member is ABHOW. Accordingly, the Form 990 includes the profit and loss for Richland for the FYE 9/30/12, as well as its balance sheet at 9/30/12. As a result, the total profit and loss and balance sheet amounts in this Form 990 will differ from the audited financial statements for ABHOW, which do not include the activity of Richland. Part VI, Section B, Question 16 ABHOW currently has a minority interest in Masterpiece Living, LLC. The entity provides a holistic wellness program in which a number of ABHOW managed communities participate. Accordingly, the activities of Masterpiece Living, LLC are consistent with the exempt purposes of ABHOW. All joint venture and investment activities of ABHOW are reviewed to ensure that the exempt status of ABHOW is protected. 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. Financial and other data is available on ABHOW's website, abhow.com, as well as on the website of the Municipal Securities Rulemaking Board (MSRB), Electronic Municipal Market Access, emma.msrb.org, using one of the following ABHOW CUSIP numbers:130795S73130795S81130795S99130795T23130795T31and then selecting information to review from the "Continuing Disclosure" tab. Form 990, Part VI, Line 15b 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 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Every year, ABHOW 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 ABHOW 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 ABHOW's best interest and for its own benefit and whether it is fair and reasonable to ABHOW 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 11 Form 990, Part VI, Line 11: Form 990 Review Process The Form 990 is reviewed by the CFO and the Audit Committee 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 functions of the Corporate Members shall include:a. to elect the At-Large and Honorary Corporate Members and At-Large Directors;b. to review the Annual Report and other periodic reports and to adopt the Audit;c. to exercise any authority granted by the Articles of Incorporation of this Corporation, these Bylaws or the laws of the State of California. Form 990, Part VI, Line 7a Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body The Board of Directors is comprised of fifteen (15) persons. They are:(i). Seven Directors shall be elected At-Large by the Regular Corporate Members.Three of the At-Large Directors shall be the same members who serve as Corporate Members of this Corporation.(ii). The remaining eight (8) Directors shall be appointed by Cornerstone.Notwithstanding the foregoing, these Directors shall be elected by the Regular Corporate Members (and will thereupon be considered additional At-Large Directors) if the Regular Corporate Members, by a vote of at least two-thirds (2/3s) of all of the Regular Corporate Members, determine that Cornerstone or this Corporation has persistently and intentionally acted in a manner contrary to the Mission Statement of this Corporation or that this Corporation has undertaken or proposed to undertake action for which an extraordinary majority vote is required under Article V, Section 6 without obtaining such vote.Such determination shall be made on the basis of a writing detailing with specificity the nature of the action(s) at issue. No vote with respect to such action(s) shall be taken without providing 30 days written notice of same to the Board of Directors of Cornerstone and providing the Board of Directors of Cornerstone an additional 30 days in which to meet with respect to the action(s) at issue and cure the matter same to the satisfaction of the Regular Corporate Members. Form 990, Part VI, Line 6 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder The organization has two categories of Corporate Members: Regular Corporate Members and Honorary Corporate Members.The Regular Corporate Members are comprised as follows:(i) The Chair of each Continuing Care Retirement Community Board of Directors(or Trustees)or Advisory Board either owned by American Baptist Homes of the West or of which American Baptist Homes of the West is the sole Corporate Member.(ii) The Chair of each Affordable Housing Community Board either owned byAmerican Baptist Homes of the West or of which American Baptist Homes of the West is the sole Corporate Member.(iii)Three (3) persons, who shall be members of an American Baptist Church locatedin the geographic area where this Corporation owns or is sole member of a continuing care retirement community or an affordable housing community. The length of each term shall be three (3) years, and the terms shall be staggered so that one expires each year. The persons selected shall serve for the entire term, provided they remain qualified.(iv) Sufficient At-Large Members to assure that a majority of Regular CorporateMembers are members of an American Baptist Church or an American Baptist Church congregation.Honorary Corporate Members include:A Regular Corporate Member or Director who has served for a minimum of three (3) terms or has served for a minimum of two (2) terms and has attained the age of seventy (70) years, or a retired officer of this Corporation, may be elected by the Corporate Members as an Honorary Corporate Member. This position shall be reserved for those Corporate Members, Directors or retired officers with a record of unusual and distinctive service. Honorary Corporate Members shall be entitled to receive notice of all meetings of the Corporate Members, to attend and speak at all such meetings and to receive minutes of all meetings of the Corporate Members. They shall not have the power to vote nor shall they be counted toward a quorum. Richland Senior Housing LLC 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 271142121 Affordable housing WA 346000 3627000 ABHOW 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 Pleasanton CA 94588 900504991 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 Good Shepherd Senior Housing 6120 Stoneridge Mall Road Pleasanton CA 94588 262704795 Affordable Housing WA 501(c)(3) 509(a)(2) ABHOW false Judson Terrace Lodge 6120 Stoneridge Mall Road Pleasanton CA 94588 770389124 Affordable Housing CA 501(c)(3) 509(a)(2) ABHOW true Cornerstone Affiliates 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 300184304 Parent organization CA 501(c)(3) 509(a)(3) NA 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 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 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 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 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 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 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 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 Harborview Properties 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 916086253 Affordable Housing WA 501(c)(3) 509(a)(2) ABHOW true Redlands Senior Housing 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 942902763 Affordable Housing CA 501(c)(3) 509(a)(2) ABHOW true ABH of Washington 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 911659735 Continuing Care Retirement Community WA 501(c)(3) 509(a)(2) ABHOW false Baptist Senior Adult Ministries 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 530204679 Support of benevolence needs of WADC residents DC 501(c)(3) PF 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 true American Baptist Properties 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 311558961 Property Holding Company CA 501(c)(3) 509(a)(3) ABHOW true 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 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 Valley Vista Senior Housing 6120 Stoneridge Mall Road 3rd Fl Pleasnton CA 94588 Aff Housing CA Carmel SH false false Seniority Properties 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 263257075 Management CA Cornerstone C Corp 1.00000 Seniority Inc 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 943287180 Management & consulting CA NA C Corp 1.00000 false false true true false false false false false false true false false false false false false false Seniority Inc k 194004 Seniority Inc d 128900 Terraces at San Joaquin Gardens d 29775000 Carmel Senior Housing Inc d 2392753 ABH of Washington k 1405404 ABH of Washington d 7031885 American Baptist Homes Fdn of the West d 665759 American Baptist Homes Fdn of the West c 959184 American Baptist Properties d 17446796