2013-08-15T11:30:18-05:00 2013-03-31 910189318 MOSS ADAMS LLP 101 SECOND STREET 9TH FLOOR SAN FRANCISCO CA 94105 990 2012-04-01 942670036 LYTTON GARDENS INC LYTT 6503283300 437 WEBSTER STREET PALO ALTO CA 94301 KEVIN GERBER 6503283300 2013-08-13 1 RENIE BURBANK P00159653 4159561500 2012 2016-02-24 21:20:13Z KEVIN GERBER 437 WEBSTER STREET PALO ALTO CA 94301 16981294 0 X WWW.LYTTONGARDENS.ORG X 1980 CA OWN AND OPERATE A 145-BED SKILLED NURSING AND SUB-ACUTE FACILITY IN PALO ALTO, CALIFORNIA. 6 6 285 435 0 0 600 962 17211788 16766590 54517 91955 116569 118142 17383474 16977649 0 0 0 0 6927593 7012129 0 0 0 8440061 8364772 15367654 15376901 2015820 1600748 16191987 15665998 13212282 11165427 2979705 4500571 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. 0 0 7925949 9573388 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. 3485245 4186953 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. 2502490 3006249 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. 13913684 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 50 0 285 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 1 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X JON CASEY 9259567400 2185 N CALIFORNIA BLVD STE 575 WALNUT CREEK CA 94596 CASE GORDON 1.00 7.00 X 0 0 0 LANE STEVEN 1.00 6.00 X 0 0 0 LIPPERT LEE 1.00 6.00 X 0 0 0 RAMAR SUANNE 1.00 6.00 X X 0 0 0 RICE BAXTER 1.00 12.00 X 0 0 0 SAUSE HELEN 1.00 12.00 X 0 0 0 CASEY JONATHAN 24.80 15.20 X X 96062 58852 17366 CAMPBELL DEE ANN 1.20 38.80 X 14112 461037 98068 GERBER KEVIN 0.80 39.20 X 12228 599191 128822 HIBBS LINDA S 37.30 2.70 X 195453 13961 53262 JAMISON DIANA 2.40 37.60 X 15502 242865 69259 KENNEDY MARILYN C 3.20 36.80 X 36353 425561 110846 TOBIN WILLIAM C 2.20 37.80 X 18323 320985 97047 YEAROUT MARGERY P 24.80 15.20 X 102901 63069 18116 490934 2185521 592786 2 0 1 0 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 5 962 962 PATIENT SERVICE REV. 623000 16766590 16766590 16766590 91955 91955 121787 3645 118142 118142 118142 16977649 16766590 0 210097 X 586845 464669 122176 5924913 5168463 756450 649 649 52846 50056 2790 446876 404489 42387 19653 19653 285171 285171 3210703 3138611 72092 8072 8072 1140586 978737 161849 117171 117171 447543 447543 8473 8473 361264 361264 461577 461577 1075081 1075081 FOOD SUPPLIES 521224 521224 MEDICAL SUPPLIES 373066 373066 BAD DEBT EXPENSE 335188 335188 15376901 13913684 1463217 0 2360929 2889971 4664060 1407014 1641427 1665892 96108 91804 225741 198719 13619828 8602079 5068448 5017749 1513855 3652893 312155 193715 309264 548241 16191987 15665998 1748355 1108562 11430000 10010000 33927 46865 13212282 11165427 X 2857300 4376112 122405 124459 2979705 4500571 16191987 15665998 X 1600748 -81936 2054 X X 0 1 X 1 0 X 678094 678094 11576143 7692946 3883197 846690 624267 222423 518901 284866 234035 5017749 LEASE DEPOSIT 16000 DUE TO AFFILIATES 30865 46865 X 16901412 -81936 2054 -79882 16981294 -3645 -3645 16977649 15380546 3645 3645 15376901 0 15376901 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. X X X 1 1 0 0 0 0 1 0 0 CASEY JONATHAN 96062 58852 0 0 0 0 9126 5591 1643 1006 106831 65449 0 0 CAMPBELL DEE ANN 5843 190888 1693 55307 6576 214842 2160 70552 753 24603 17025 556192 6576 214842 GERBER KEVIN 6790 332734 1530 74970 3908 191487 2072 101532 504 24714 14804 725437 3908 191487 HIBBS LINDA S 158120 11294 37333 2667 0 0 39898 2850 9813 701 245164 17512 0 0 JAMISON DIANA 12802 200565 2700 42300 0 0 3173 49708 983 15395 19658 307968 0 0 KENNEDY MARILYN C 20504 240027 6021 70479 9828 115055 6388 74779 2336 27343 45077 527683 9828 115055 TOBIN WILLIAM C 14192 248616 4131 72369 0 0 3710 64989 1531 26817 23564 412791 0 0 YEAROUT MARGERY P 75001 45969 0 0 27900 17100 9776 5992 1456 892 114133 69953 0 0 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. SUPPLEMENTAL INFORMATION 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. A ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS 680164610 NONEAVAIL 2011-03-10 11885000 REFUND PRIOR ISSUE (SERIES 1999 BONDS) 0 1 0 A 875000 1188500 27600 6007 11816393 2011 1 0 1 0 A 0 0 0 0 0 0 0 A 0 0 0 0 1 1 DEXIA BANK 7.000000000000 0 0 0 0 0 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. OTHER FEES 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: BENEFICIAL INTEREST IN REMAINDER TRUST 2,054. AUDIT COMMITTEE AND OVERSIGHT FORM 990, PART XII, LINE 2C THERE HAVE BEEN NO CHANGES TO THIS PROCESS FROM PRIOR YEAR. 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 N/A 0 0 0 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 0 0