LYTTON GARDENS III: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- LYTTON GARDENS III (EIN 94-2670036)
- Tax period
- 2012-04-01 to 2013-03-31
- Filed
- 2013-08-15
- IRS object ID
- 201342279349302254
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2013-08-15T11:30:18-05:00 | Timestamp |
| Tax Period End Date | 2013-03-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 910189318 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 SECOND STREET 9TH FLOOR | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94105 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-04-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942670036 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LYTTON GARDENS INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LYTT | NameControl |
| Phone | 6503283300 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 437 WEBSTER STREET | AddressLine1 |
| City | PALO ALTO | City |
| State | CA | State |
| ZIP Code | 94301 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KEVIN GERBER | Name |
| Title | CEO/PRESIDENT | Title |
| Phone | 6503283300 | Phone |
| Date Signed | 2013-08-13 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RENIE BURBANK | Name |
| PTIN | P00159653 | PTIN |
| Phone | 4159561500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | KEVIN GERBER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 437 WEBSTER STREET | AddressLine1 |
| City | PALO ALTO | City |
| State | CA | State |
| ZIP Code | 94301 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 16981294 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.LYTTONGARDENS.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1980 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | OWN AND OPERATE A 145-BED SKILLED NURSING AND SUB-ACUTE FACILITY IN PALO ALTO, CALIFORNIA. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 6 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 285 | TotalNbrEmployees |
| Total Nbr Volunteers | 435 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 600 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 962 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 17211788 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 16766590 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 54517 | InvestmentIncomePriorYear |
| Investment Income Current Year | 91955 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 116569 | OtherRevenuePriorYear |
| Other Revenue Current Year | 118142 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 17383474 | TotalRevenuePriorYear |
| Total Revenue Current Year | 16977649 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 6927593 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 7012129 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 8440061 | OtherExpensePriorYear |
| Other Expenses Current Year | 8364772 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 15367654 | TotalExpensesPriorYear |
| Total Expenses Current Year | 15376901 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 2015820 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1600748 | RevenuesLessExpensesCY |
| Total Assets BOY | 16191987 | TotalAssetsBOY |
| Total Assets EOY | 15665998 | TotalAssetsEOY |
| Total Liabilities BOY | 13212282 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 11165427 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2979705 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 4500571 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE MISSION OF THE ORGANIZATION IS TO PROVIDE QUALITY SENIOR COMMUNITIES, ENCOMPASSING HOUSING, ASSISTED LIVING, AND SOCIAL AND HEALTH CARE SERVICES. THE ORGANIZATION OWNS AND OPERATES A 145-BED SKILLED NURSING AND SUBACUTE FACILITY IN PALO ALTO, CALIFORNIA. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 7925949 | Expense |
| Revenue | 9573388 | Revenue |
| Description | NURSING SERVICES - TO PROVIDE SKILLED NURSING SERVICES FOR UP TO 145 RESIDENTS OF THE PALO ALTO, CA AREA, REGARDLESS OF THEIR FINANCIAL MEANS. 505 PEOPLE SERVED DURING THE YEAR. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 3485245 | Expense |
| Revenue | 4186953 | Revenue |
| Description | ANCILLARY SERVICES - OTHER MEDICALLY RELATED SERVICES THAT ARE DONE ON AN OUTPATIENT BASIS OR SERVICES PROVIDED THAT ARE NOT INCLUDED IN THE REGULAR ROOM AND BOARD. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2502490 | Expense |
| Revenue | 3006249 | Revenue |
| Description | FOOD AND SOCIAL SERVICES - TO PROVIDE HIGH QUALITY, NUTRITIOUS MEALS WITH COMMUNITY VOLUNTEERS PROVIDING SOCIAL INTERACTION TO RESIDENTS WHO HAVE LIMITED FAMILY SUPPORT. 505 PEOPLE SERVED DURING THE YEAR. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 13913684 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 50 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 285 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 6 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 1 | LocalChapters |
| Policies Reference Chapters | 1 | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JON CASEY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9259567400 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2185 N CALIFORNIA BLVD STE 575 | AddressLine1 |
| City | WALNUT CREEK | City |
| State | CA | State |
| ZIP Code | 94596 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|---|
| CASE GORDON | |||||||
| DIRECTOR | 1.00 | 7.00 | X | 0 | 0 | 0 | |
| LANE STEVEN | |||||||
| DIRECTOR | 1.00 | 6.00 | X | 0 | 0 | 0 | |
| LIPPERT LEE | |||||||
| DIRECTOR | 1.00 | 6.00 | X | 0 | 0 | 0 | |
| RAMAR SUANNE | |||||||
| CHAIRMAN | 1.00 | 6.00 | X | 0 | 0 | 0 | X |
| RICE BAXTER | |||||||
| DIRECTOR | 1.00 | 12.00 | X | 0 | 0 | 0 | |
| SAUSE HELEN | |||||||
| DIRECTOR | 1.00 | 12.00 | X | 0 | 0 | 0 | |
| CASEY JONATHAN | |||||||
| TREASURER, CFO AFFORDABLE HOUSING | 24.80 | 15.20 | X | 96062 | 58852 | 17366 | X |
| CAMPBELL DEE ANN | |||||||
| SR. VP ORGANIZATIONAL ADVANCEMENT | 1.20 | 38.80 | 14112 | 461037 | 98068 | X | |
| GERBER KEVIN | |||||||
| PRESIDENT, CEO | 0.80 | 39.20 | 12228 | 599191 | 128822 | X | |
| HIBBS LINDA S | |||||||
| VICE PRESIDENT - LYTTON HEALTH CARE | 37.30 | 2.70 | 195453 | 13961 | 53262 | X | |
| JAMISON DIANA | |||||||
| CFO CORPORATE | 2.40 | 37.60 | 15502 | 242865 | 69259 | X | |
| KENNEDY MARILYN C | |||||||
| VICE PRESIDENT | 3.20 | 36.80 | 36353 | 425561 | 110846 | X | |
| TOBIN WILLIAM C | |||||||
| GENERAL COUNSEL, CRO | 2.20 | 37.80 | 18323 | 320985 | 97047 | X | |
| YEAROUT MARGERY P | |||||||
| VP AFFORDABLE HOUSING | 24.80 | 15.20 | 102901 | 63069 | 18116 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 490934 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 2185521 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 592786 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| MORRISON MANAGEMENT SPECIALISTS | |||||
| PO BOX 102289 | ATLANTA | GA | 303682289 | FOOD SERVICE | 1339581 |
| ONR INC | |||||
| 1101 S CAPITAL OF TEXAS HWY BLDG G | AUSTIN | TX | 78746 | REHABILITATION SERVICES | 876988 |
| CONSONUS REHAB | |||||
| PO BOX 4800 | PORTLAND | OR | 97208 | REHABILITATION SERVICES | 584393 |
| PHARMERICA-CO | |||||
| PO BOX 59 | LONGMONT | CO | 80502 | MEDICAL | 453493 |
| KUEHNE | |||||
| 933 KIFER ROAD SUITE A | SUNNYVALE | CA | 940865208 | CONSTRUCTION | 149732 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| All Other Contributions | 962 | AllOtherContributions |
| Total Contributions | 962 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PATIENT SERVICE REV. | Description |
| Business Code | 623000 | BusinessCode |
| Total Revenue Column | 16766590 | TotalRevenueColumn |
| Related Or Exempt Function Income | 16766590 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 16766590 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 91955 | TotalRevenueColumn |
| Exclusion | $91,955 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 121787 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 3645 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 118142 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 118142 | TotalRevenueColumn |
| Exclusion | $118,142 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 16977649 | TotalRevenueColumn |
| Related Or Exempt Function Income | 16766590 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $210,097 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 586845 | Total |
| Program Services | 464669 | ProgramServices |
| Management And General | 122176 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5924913 | Total |
| Program Services | 5168463 | ProgramServices |
| Management And General | 756450 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 649 | Total |
| Management And General | 649 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 52846 | Total |
| Program Services | 50056 | ProgramServices |
| Management And General | 2790 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 446876 | Total |
| Program Services | 404489 | ProgramServices |
| Management And General | 42387 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19653 | Total |
| Management And General | 19653 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 285171 | Total |
| Management And General | 285171 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3210703 | Total |
| Program Services | 3138611 | ProgramServices |
| Management And General | 72092 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8072 | Total |
| Program Services | 8072 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1140586 | Total |
| Program Services | 978737 | ProgramServices |
| Management And General | 161849 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 117171 | Total |
| Program Services | 117171 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 447543 | Total |
| Program Services | 447543 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8473 | Total |
| Program Services | 8473 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 361264 | Total |
| Program Services | 361264 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 461577 | Total |
| Program Services | 461577 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1075081 | Total |
| Program Services | 1075081 | ProgramServices |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| FOOD SUPPLIES | 521224 | 521224 |
| MEDICAL SUPPLIES | 373066 | 373066 |
| BAD DEBT EXPENSE | 335188 | 335188 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15376901 | Total |
| Program Services | 13913684 | ProgramServices |
| Management And General | 1463217 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2360929 | BOY |
| EOY | 2889971 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4664060 | BOY |
| EOY | 1407014 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1641427 | BOY |
| EOY | 1665892 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 96108 | BOY |
| EOY | 91804 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 225741 | BOY |
| EOY | 198719 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 13619828 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 8602079 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5068448 | BOY |
| EOY | 5017749 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1513855 | BOY |
| EOY | 3652893 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 312155 | BOY |
| EOY | 193715 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 309264 | BOY |
| EOY | 548241 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16191987 | BOY |
| EOY | 15665998 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1748355 | BOY |
| EOY | 1108562 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11430000 | BOY |
| EOY | 10010000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33927 | BOY |
| EOY | 46865 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13212282 | BOY |
| EOY | 11165427 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2857300 | BOY |
| EOY | 4376112 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 122405 | BOY |
| EOY | 124459 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2979705 | BOY |
| EOY | 4500571 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16191987 | BOY |
| EOY | 15665998 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 1600748 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | -81936 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 2054 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Hospital170b1 Aiii | X | Hospital170b1Aiii |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 678094 | OtherCostOrOtherBasis |
| Book Value | 678094 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 11576143 | OtherCostOrOtherBasis |
| Depreciation | 7692946 | Depreciation |
| Book Value | 3883197 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 846690 | OtherCostOrOtherBasis |
| Depreciation | 624267 | Depreciation |
| Book Value | 222423 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 518901 | OtherCostOrOtherBasis |
| Depreciation | 284866 | Depreciation |
| Book Value | 234035 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 5017749 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| LEASE DEPOSIT | $16,000 |
| DUE TO AFFILIATES | $30,865 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 46865 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 16901412 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -81936 | NetUnrealizedGainsInvestments |
| Other Revenues | 2054 | OtherRevenues |
| Revenue Not Rptd F990 | -79882 | RevenueNotRptdF990 |
| Revenue Subtotal | 16981294 | RevenueSubtotal |
| Other Revenues Not Included | -3645 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -3645 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 16977649 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 15380546 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 3645 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 3645 | ExpensesNotRptdF990 |
| Expenses Subtotal | 15376901 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 15376901 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | THE ORGANIZATION ADOPTED THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740-10, INCOME TAXES, RELATING TO ACCOUNTING FOR UNCERTAIN TAX POSITIONS ON APRIL 1, 2009, WHICH HAD NO FINANCIAL STATEMENT IMPACT TO THE ORGANIZATION. THE ORGANIZATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE 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 ORGANIZATION RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OPERATING EXPENSES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | BENEFICIAL INTEREST IN REMAINDER TRUST 2,054. | |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RENTAL EXPENSES RECLASSIFIED TO REVENUE -3,645. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES RECLASSIFIED TO REVENUE 3,645. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Compensation Survey | X | CompensationSurvey |
| Severance Payment | 1 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 1 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 1 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (8 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CASEY JONATHAN | ||||||||||||||
| TREASURER, CFO AFFORDABLE HOUSING | 96062 | 58852 | 0 | 0 | 0 | 0 | 9126 | 5591 | 1643 | 1006 | 106831 | 65449 | 0 | 0 |
| CAMPBELL DEE ANN | ||||||||||||||
| SR. VP ORGANIZATIONAL ADVANCEMENT | 5843 | 190888 | 1693 | 55307 | 6576 | 214842 | 2160 | 70552 | 753 | 24603 | 17025 | 556192 | 6576 | 214842 |
| GERBER KEVIN | ||||||||||||||
| PRESIDENT, CEO | 6790 | 332734 | 1530 | 74970 | 3908 | 191487 | 2072 | 101532 | 504 | 24714 | 14804 | 725437 | 3908 | 191487 |
| HIBBS LINDA S | ||||||||||||||
| VICE PRESIDENT - LYTTON HEALTH CARE | 158120 | 11294 | 37333 | 2667 | 0 | 0 | 39898 | 2850 | 9813 | 701 | 245164 | 17512 | 0 | 0 |
| JAMISON DIANA | ||||||||||||||
| CFO CORPORATE | 12802 | 200565 | 2700 | 42300 | 0 | 0 | 3173 | 49708 | 983 | 15395 | 19658 | 307968 | 0 | 0 |
| KENNEDY MARILYN C | ||||||||||||||
| VICE PRESIDENT | 20504 | 240027 | 6021 | 70479 | 9828 | 115055 | 6388 | 74779 | 2336 | 27343 | 45077 | 527683 | 9828 | 115055 |
| TOBIN WILLIAM C | ||||||||||||||
| GENERAL COUNSEL, CRO | 14192 | 248616 | 4131 | 72369 | 0 | 0 | 3710 | 64989 | 1531 | 26817 | 23564 | 412791 | 0 | 0 |
| YEAROUT MARGERY P | ||||||||||||||
| VP AFFORDABLE HOUSING | 75001 | 45969 | 0 | 0 | 27900 | 17100 | 9776 | 5992 | 1456 | 892 | 114133 | 69953 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (3 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| PART I, LINES 4A-B | PART I, LINE 4A: SEVERANCE PAYMENT WAS PAID TO MARGERY YEAROUT IN THE AMOUNT OF $45,000. THE AMOUNT WAS INCLUDED IN HER FORM W-2. PART I, LINE 4B: WE HAVE A 457F PLAN FOR THE FOLLOWING INDIVIDUALS. THE PARTICIPANTS OF THE PLAN SHALL BE THOSE EMPLOYEES WHO ARE ADMINISTRATORS AND OFFICERS OF LYTTON GARDENS, INC. AND ITS AFFILIATES. ADMINISTRATORS ARE THE EXECUTIVE DIRECTORS OF THE COMMUNITIES. FROM TIME TO TIME THE BOARD MAY DESIGNATE ADDITIONAL OFFICERS AND ADMINISTRATORS. DIANA JAMISON DEE ANN CAMBELL KEVIN GERBER LINDA HIBBS MARILYN KENNEDY WILLIAM TOBIN MARGERY YEAROUT | |
| PART I, LINE 6 | EPISCOPAL SENIOR COMMUNITIES (ESC) MAINTAINS AN INCENTIVE COMPENSATION PROGRAM FOR SENIOR EXECUTIVES WHICH IS BASED UPON THE FOLLOWING FACTORS, IN DECREASING ORDER OF IMPORTANCE: 1.) WHETHER ESC IS MEETING ITS QUALITY BENCHMARKS IN DELIVERING SERVICES TO ITS RESIDENTS. THIS FACTOR IS DETERMINED BY THE QUALITY FIRST COMMITTEE OF THE BOARD OF DIRECTORS AND, AMONG OTHER INTERIM MEASURES, IS EVALUATED BASED UPON RESIDENT AND EMPLOYEE SATISFACTION SURVEYS CONDUCTED EVERY TWO YEARS. REGARDLESS OF ANY OF THE REMAINING FACTORS, NO INCENTIVES ARE PAID IF THE QUALITY MEASURE IS NOT MET. 2.) WHETHER THE ELIGIBLE EXECUTIVE HAS MET THEIR INDIVIDUAL GOALS WHICH ARE SET PRIOR TO THE BEGINNING OF EACH FISCAL YEAR. INDIVIDUAL GOALS MAY BE BASED ON COMPANY-WIDE OR INDIVIDUAL OBJECTIVES AS DETERMINED BY THE BOARD, CEO OR COO. 3.) THE AMOUNT BY WHICH THE ACTUAL NET OPERATING INCOME EXCEEDS THE BUDGETED NET OPERATING INCOME. INCENTIVE PAYMENTS, IF ANY, ARE BASED ON A SLIDING SCALE FROM 5-30% OF THE PARTICIPANT'S BASE COMPENSATION DEPENDING UPON THE AMOUNT OF THE EXCESS. | |
| PART III | SCHEDULE J, PART I: ALL OF THE EMPLOYEES LISTED ON FORM 990 PART VII SECTION A--OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES--ARE EMPLOYED AND COMPENSATED BY EPISCOPAL SENIOR COMMUNITIES (ESC). ESC REPORTS 100% OF THE INDIVIDUAL'S COMPENSATION ON W-2'S ISSUED BY ESC. HOWEVER, SOME OF THESE EMPLOYEES ARE ASSIGNED DUTIES FOR OTHER RELATED ORGANIZATIONS (SEE SCHEDULE R FOR ADDITIONAL INFORMATION REGARDING THE RELATED ORGANIZATIONS). AS A RESULT OF THESE ASSIGNMENTS, WAGE AND BENEFIT COSTS ARE ALLOCATED TO RELATED ORGANIZATIONS. THE WAGE AND BENEFIT COSTS ALLOCATED TO EACH ORGANIZATION ARE REPORTED FOR EACH INDIVIDUAL AS BEING COMPENSATED DIRECTLY FROM THAT ORGANIZATION AND THE BALANCE OF COMPENSATION IS REPORTED AS COMPENSATION FROM RELATED ORGANIZATIONS. | SUPPLEMENTAL INFORMATION |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 680164610 | IssuerEIN |
| CUSIP Number | NONEAVAIL | CUSIPNumber |
| Date Issued | 2011-03-10 | DateIssued |
| Issue Price | 11885000 | IssuePrice |
| Description Of Purpose | REFUND PRIOR ISSUE (SERIES 1999 BONDS) | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 1 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Amount Retired | 875000 | AmountRetired |
| Total Proceeds | 1188500 | TotalProceeds |
| Capitalized Interest | 27600 | CapitalizedInterest |
| Issuance Costs From Proceeds | 6007 | IssuanceCostsFromProceeds |
| Amount Unspent | 11816393 | AmountUnspent |
| Year Of Subst Completion | 2011 | YearOfSubstCompletion |
| Current Refunding | 1 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 0 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Bond Iss Meet Prvt Security Pay Test | 0 | BondIssMeetPrvtSecurityPayTest |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedProp |
| Non Qualified Bond Remed Procdrs | 0 | NonQualifiedBondRemedProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiled |
| Rebate Not Due Yet | 0 | RebateNotDueYet |
| Exception To Rebate | 0 | ExceptionToRebate |
| No Rebate Due | 0 | NoRebateDue |
| Variable Rate Issue | 1 | VariableRateIssue |
| Hedge Identified In Books And Recds | 1 | HedgeIdentifiedInBooksAndRecds |
Name Of Hedge Provider NameOfHedgeProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEXIA BANK | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 7.000000000000 | TermOfHedge |
| Superintegrated Hedge | 0 | SuperintegratedHedge |
| Hedge Terminated | 0 | HedgeTerminated |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (11 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION TOGETHER WITH ITS AFFILIATED ORGANIZATIONS (SEE SCHEDULE R) ENTERED INTO A MEMO OF UNDERSTANDING WITH EPISCOPAL SENIOR COMMUNITIES (ESC), APRIL 1, 2008 WHEREAS ESC ASSIGNED LYTTON GARDENS SENIOR COMMUNITIES TO PROVIDE CERTAIN ADMINISTRATIVE, ACCOUNTING, FUNDRAISING AND OTHER GENERAL MANAGEMENT SERVICES AND THE EMPLOYMENT OF PERSONNEL ON A SHARED BASIS. | |
| FORM 990, PART VI, SECTION A, LINE 6 | JTM COMMUNITIES, A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION IS THE SOLE MEMBER OF LYTTON GARDENS, INC. | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE 9 MEMBER BOARD OF LYTTON GARDENS, INC. (LGI) IS IDENTICAL TO THE BOARD OF JTM COMMUNITIES WHICH IS THE SOLE MEMBER OF LGI. | |
| FORM 990, PART VI, SECTION A, LINE 7B | LYTTON GARDENS, INC. SHARES BOARD MEMBERS WITH ALL OTHER RELATED LYTTON ENTITIES. DECISIONS ARE SHARED AND REQUIRE MAJORITY VOTE ACROSS ALL BOARD MEMBERS. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE CFO, MANAGEMENT PERSONNEL, AND THE FINANCE COMMITTEE REVIEW THE 990 INFORMATION BEFORE FILING. | |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS ARE ASKED ON AN ANNUAL BASIS IF THERE ARE ANY ACTIVITIES AND/OR AFFILIATIONS THAT WOULD POSE A CONFLICT WITH THEIR ABILITY TO SERVE ON THE BOARD OR ITEMS THAT THEY WILL NEED TO RECUSE THEMSELVES FROM VOTING ON. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE 3 SENIOR MANAGEMENT EMPLOYEES LISTED IN PART VII ARE EMPLOYEES OF EPISCOPAL SENIOR COMMUNITIES (ESC), A RELATED ORGANIZATION. THEY ARE PAID AND ISSUED W-2S BY ESC; HOWEVER, THEIR COMPENSATION IS ALLOCATED TO VARIOUS RELATED ORGANIZATIONS INCLUDING LYTTON GARDENS, INC. BASED ON WHERE THEIR WORK IS PERFORMED. ESC USES AN INDEPENDENT CONSULTANT WHO ANALYZES AND REPORTS ON REASONABILITY OF COMPENSATION EVERY TWO YEARS. THE CONSULTANT IS INDEPENDENT OF MANAGEMENT AND REPORTS DIRECTLY TO THE CHAIR OF THE BOARD. THE CONSULTANT REVIEWS AND PROVIDES A REPORT ON ANY ISSUES WITH THE COMPENSATION THE CEO AND/OR THE CFO RECEIVE INCLUDING ANY ISSUES AROUND EXCESS COMPENSATION. ADDITIONALLY, ALL KEY EXECUTIVES COMPENSATION ARE REVIEWED BY THE CONSULTANT. THIS REVIEW INCLUDES TOTAL CASH COMPENSATION AND BENEFITS INCLUDING RETIREMENT PLANS. EVERY YEAR, THE VICE PRESIDENT OF HUMAN RESOURCES REVIEWS THE COMPENSATION FOR ALL MANAGEMENT AGAINST MARKET ANALYSIS GUIDELINES AND RECOMMENDS CHANGES. THIS REVIEW ALSO INCLUDES A TEST OF BENEFITS AGAINST SIMILAR COMPANIES. | |
| FORM 990, PART VI, SECTION C, LINE 19 | POLICIES AND STATEMENTS ARE AVAILABLE UPON REQUEST. | |
| FORM 990, PART IX, LINE 11G | OTHER FEES: PROGRAM SERVICE EXPENSES 3,138,611. MANAGEMENT AND GENERAL EXPENSES 72,092. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,210,703. | OTHER FEES |
| FORM 990, PART XI, LINE 9: | BENEFICIAL INTEREST IN REMAINDER TRUST 2,054. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART XII, LINE 2C | THERE HAVE BEEN NO CHANGES TO THIS PROCESS FROM PRIOR YEAR. | AUDIT COMMITTEE AND OVERSIGHT |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (4 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg | Direct Controlling Entity NADirectControllingEntityNA |
|---|---|---|---|---|---|---|---|---|---|---|---|
| LYTTON IV HOUSING CORPORATION | |||||||||||
| 437 WEBSTER STREET | PALO ALTO | CA | 94301 | 770324027 | AFFORDABLE SENIOR HOUSING | CA | 501(C)(3) | 9 | LYTTON GARDENS SENIOR COMMUNITIES | 0 | |
| COMMUNITY HOUSING INC | |||||||||||
| 437 WEBSTER STREET | PALO ALTO | CA | 94301 | 942264235 | AFFORDABLE SENIOR HOUSING/ASSISTED LIVING | CA | 501(C)(3) | 9 | LYTTON GARDENS SENIOR COMMUNITIES | 0 | |
| LYTTON GARDENS SENIOR COMMUNITIES | |||||||||||
| 437 WEBSTER STREET | PALO ALTO | CA | 94301 | 943382412 | MANAGEMENT AND FUNDRAISING SUPPORT | CA | 501(C)(3) | 11B II | JTM COMMUNITIES | 0 | |
| JTM COMMUNITIES | |||||||||||
| 2185 N CALIFORNIA BLVD STE 575 | WALNUT CREEK | CA | 94598 | 941591805 | PARENT ORGANIZATION | CA | 501(C)(3) | 11C III-FI | 0 | N/A | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 1 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 1 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |