2012-03-01T14:56:34-06:00 2011-06-30 BKD LLP 910 E ST LOUIS 200/PO BOX 1190 SPRINGFIELD MO 658062523 990 2010-07-01 940831870 SALEM LUTHERAN HOME ASSOCIATION OF THE BAY CITIES SALE 5107692700 1301 MARINA VILLAGE PARKWAY ALAMEDA CA 94501 JANICE WASHBURN 2012-01-11 true Brian D Todd 4178658701 2010 2016-02-24 21:20:13Z JESSE JANTZEN 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 12053051 false X WWW.SALEMLUTHERANHOME.ORG X 1924 CA SALEM LUTHERAN HOME ASSOCIATION SERVES AND ENRICHES THE LIVES OF OLDER ADULTS BY PROVIDING HOUSING AND SERVICES AT ITS CARE CENTER, AND ITS ASSISTED LIVING, MEMORY CARE, AND INDEPENDENT LIVING UNITS. 10 10 175 45 0 382092 276740 10798997 11546182 114842 98101 7348 112681 11303279 12033704 0 5670 0 0 6305766 6396774 0 0 103395 4868556 5457144 11174322 11859588 128957 174116 15027149 15267994 6915515 6495264 8111634 8772730 X A NONPROFIT ORGANIZATION COMMITTED TO SERVING AND ENRICHING THE PHYSICAL, EMOTIONAL, AND SPIRITUAL WELL-BEING OF OLDER ADULTS THROUGH A PROFESSIONAL, FAITH-CENTERED CARE COMMUNITY AND SERVICES. false false 6203346 5824376 SALEM'S CARE CENTER IS LICENSED FOR 48 SKILLED NURSING RESIDENTS. THE CARE CENTER PROVIDES SKILLED NURSING CARE TO 48 OLDER ADULT RESIDENTS IN AN AVERAGE MONTH, FOR AN ANNUAL TOTAL OF 16,450 RESIDENT DAYS. 65% OF RESIDENTS ARE PRIVATE PAY, WHILE 19% HAVE MEDI-CAL, 15% HAVE MEDICARE AND 1% HAVE OTHER INSURANCE COVERAGE. 1573983 2252521 SALEM'S ASSISTED LIVING UNIT PROVIDES HOUSING FOR UP TO 61 OLDER ADULT RESIDENTS THAT REQUIRE SOME ASSISTANCE WITH MEDICATION OR DAILY ACTIVITIES. THIS YEAR WE PROVIDED ASSISTED LIVING HOUSING FOR 56 RESIDENTS EACH MONTH ON AVERAGE, EXCLUDING SECOND PERSONS IN EACH UNIT, FOR AN ANNUAL TOTAL OF 32,197 RESIDENT DAYS. ASSISTED LIVING RESIDENTS ARE OFFERED FOUR LEVELS OF CARE IN ADDITION TO THE BASE LEVEL OF CARE SO THAT THEIR INDIVIDUAL NEEDS CAN BE MET. THERE ARE MANY ACTIVITIES PROVIDED FOR OUR ASSISTED LIVING RESIDENTS, INCLUDING SOME THAT REFLECT OUR FAITH-BASED MISSION. 1296221 2046375 SALEM'S TERRACE MEMORY CARE UNIT PROVIDES HOUSING FOR 30 OLDER ADULT RESIDENTS WHO HAVE DEMENTIA OR MEMORY LOSS. THIS YEAR WE PROVIDED MEMORY CARE HOUSING FOR 29 RESIDENTS EACH MONTH ON AVERAGE FOR A TOTAL OF 10,134 RESIDENT DAYS. THE TERRACE HAS MANY DAILY ACTIVITIES DESIGNED FOR DEMENTIA OR MEMORY LOSS RESIDENTS. 185174 5670 1422910 9258724 true true false true false false false true true true false false false true false false true false false false false false false true false false true false false false false false false false false false false false false false false false true false false false false true 54 0 true 175 true false false false false false true true false false false false X 10 10 false true true false true true true true true false false true true true true true true false false false CA X JANICE WASHBURN 5107692727 1301 MARINA VILLAGE PARKWAY SUITE ALAMEDA CA 94501 X REVEREND RONALD M RENTNER 2.0 X X 0 0 0 PATRICIA CONOLLY MD 2.0 X 0 0 0 FRED WENTKER 2.0 X X 0 0 0 ROBERT JOHNSON 2.0 X X 0 0 0 JIM METCALFE 2.0 X 0 0 0 CHARLES RUTHROFF 2.0 X 0 0 0 CHRISTINE WHELAN 2.0 X 0 0 0 REVEREND PAMELA GRIFFITH POND 2.0 X 0 0 0 LINDA ORRICK 2.0 X 0 0 0 SISTER KATHLEEN KEARNEY 2.0 X 0 0 0 JOAN RYAN 2.0 X 0 0 0 MICHAEL TELLEEN 2.0 X 0 0 0 JESSE JANTZEN 40.0 X 0 0 0 JANICE WASHBURN 40.0 X 0 0 0 REBECCA KURLAND 3.0 X 1910 34639 0 ADRIENE IVERSON 40.0 X 0 51213 563 1910 85852 563 0 false false false REHABCARE GROUP INC PO BOX 50353 ST LOUIS MO 63150 SKILLED NURSING 415586 LIFE CARE SERVICES SEE SCHEDULE O. 154398 2 24557 252183 276740 NET PATIENT SERVICE REVENUE 623000 5850768 5850768 RESIDENT SERVICES 623000 5693419 5693419 OTHER PROGRAM SERVICE REVENUE 623000 1995 1995 11546182 98324 98324 0 0 6600 0 6600 6600 6600 0 223 -223 -223 -223 7900 24557 19124 -11224 -11224 0 0 GAIN FROM INVESTMENT POOLS 900099 117305 117305 117305 12033704 11546182 210782 5670 5670 0 0 0 1910 1910 0 5166597 4676776 417055 72766 127605 117600 9295 710 698173 632149 61239 4785 402489 354023 43353 5113 883750 883750 44383 44383 46376 46376 0 0 14776 14776 958904 700737 258167 141101 121080 20021 900808 743869 156939 1394 1394 0 520181 481371 38810 33105 21174 11931 0 25306 2316 22990 302346 237512 64834 0 831643 653308 178335 91114 71576 19538 MEDICAL SUPPLIES & DRUGS 265527 265527 REPAIRS & MAINTENANCE 231349 211494 19855 LICENSES, DUES & SUBSCRIPTIONS 55169 19433 35736 EMPLOYEE EXPENSES 51084 5440 45644 BAD DEBT 47895 47895 10933 10854 79 11859588 9258724 2497469 103395 82634 192428 194978 699953 1332900 875882 5556 78907 58046 24489715 15229200 9819974 9260515 3517756 4175614 15027149 15267994 674900 715391 822524 718933 2059 1523 4981906 4666906 434126 392511 6915515 6495264 X 6551366 6942747 259871 529586 1300397 1300397 8111634 8772730 15027149 15267994 X 174116 486980 X false true true X false X 176366 210194 1159682 382092 276740 2205074 10030372 9923946 10697602 10798997 11546182 52997099 10206738 10134140 11857284 11181089 11822922 55202173 63832 71018 85534 165831 36767 422982 63832 71018 85534 165831 36767 422982 54779191 99240 174676 80780 94263 104924 553883 99240 174676 80780 94263 104924 553883 10305978 10308816 11938064 11275352 11927846 55756056 0.98248 0.98129 0.00993 0.01015 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true false OTHER LOBBYING ACTIVITIES SCHEDULE C, PART II-B, LINE 1I THE ORGANIZATION IS A MEMBER OF SEVERAL ORGANIZATIONS WHOSE PURPOSE IS TO DIRECT, DEVELOP, OR AFFECT PUBLIC POLICY AND LEGISLATION WITH REGARD TO HEALTHCARE ISSUES. THE AMOUNT SPENT ON DUES ALLOCABLE TO LOBBYING ACTIVITIES IS NOT SPECIFICALLY KNOWN; HOWEVER, SUCH AMOUNTS ARE INSUBSTANTIAL. false true 1857561 425572 2283133 1667030 190531 1857561 1942767 -275737 1667030 0.33210 0.66790 false false 191734 191734 17948435 10718795 7229640 3132779 1752125 1380654 2565531 2317331 248200 651236 440949 210287 9260515 0 ASSET RETIREMENT OBLIGATION 365555 DUE TO RELATED PARTIES 26956 392511 12033704 11859588 174116 486980 486980 661096 12525255 486980 486980 12038275 14776 -19347 -4571 12033704 11864159 19347 19347 11844812 14776 14776 11859588 UNCERTAIN TAX POSITIONS SCHEDULE D, PART X, LINE 2 ECA-CORPORATE AND ITS SUBORDINATE ORGANIZATIONS ARE EACH EXEMPT FROM INCOME TAXES UNDER THE INTERNAL REVENUE CODE SECTION 501(C)(3) AND THE LAWS OF THE STATE IN WHICH THEY OPERATE. HOWEVER, ECA IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. EFFECTIVE IN FISCAL YEAR ENDED JUNE 30, 2010, ECA BEGAN TO DETERMINE WHETHER ANY UNCERTAIN TAX POSITIONS EXISTED IN ACCORDANCE WITH ASC TOPIC 740. UNDER ECA'S POLICY, IF AN UNCERTAIN TAX POSITION IS IDENTIFIED, ECA FIRST EVALUATES THE TAX POSITION FOR RECOGNITION BY DETERMINING IF THE WEIGHT OF AVAILABLE EVIDENCE INDICATED THAT IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WOULD BE SUSTAINED UPON AUDIT, INCLUDING RESOLUTION OF RELATED APPEALS OR LITIGATIONS PROCESSES, IF ANY. ECA THEN MEASURES THE TAX BENEFIT OR LIABILITY AS THE LARGEST AMOUNT THAT IS MORE THAN 50% LIKELY TO BE REALIZED OR INCURRED UPON SETTLEMENT. COMPLIANCE WITH THIS GUIDANCE HAD NO EFFECT ON ECA'S CONSOLIDATED FINANCIAL STATEMENTS. OTHER REVENUE INCLUDED ON FORM 990 NOT ON AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XII, LINE 4B (19,124) SPECIAL EVENTS EXPENSE ( 223) LOSS ON SALE OF ASSETS RECLASSED FROM EXPENSES ------- (19,347) OTHER EXPENSE INCLUDED ON AUDITED FINANCIAL STATEMENTS NOT ON FORM 990 SCHEDULE D, PART XIII, LINE 2D 19,124 SPECIAL EVENTS EXPENSE 223 LOSS ON SALE OF ASSETS RECLASSED TO REVENUE -------- 19,347 ESCROW ACCOUNT LIABILITY SCHEDULE D, PART IV, LINE 2B THE ORGANIZATION HAS A SMALL SEPARATE TRUST BANK ACCOUNT AND CASH BOX HELD FOR RESIDENTS. ENDOWMENT PURPOSE SCHEDULE D, PART V, LINE 4 THERE ARE THREE ENDOWMENT FUNDS, ALL OF WHICH REQUIRE THE INCOME TO BE USED FOR CHARITABLE CARE OF RESIDENTS. SALEM SALUTES 32457 24557 7900 11719 400 7005 0 32457 24557 7900 11719 400 7005 19124 -11224 true X MONITORING USE OF GRANT FUNDS SCHEDULE I, PART 1, LINE 2 THE ORGANIZATION GIVES CHARITABLE CONTRIBUTIONS TO VARIOUS ORGANIZATIONS DEPENDING ON THE NATURE OF THE REQUEST AND WHETHER IT RELATES TO THEIR CHARITABLE, FAITH-BASED MISISON. THE ORGANIZATION KEEPS RECORDS OF THESE DONATIONS. OTHER PROGRAM SERVICE ACCOMPLISHMENTS FORM 990, PART III, LINE 4D OTHER PROGRAM SERVICES INCLUDE INDEPENDENT LIVING, WHICH CONSISTS OF 35 APARTMENT-STYLE UNITS AND 4 COTTAGES. ADDITIONALLY, CHARITABLE CONTRIBUTIONS WERE GIVEN TO VARIOUS ORGANIZATIONS. SEE SCHEDULE I FOR FURTHER DETAIL. DELEGATION OF MANAGEMENT DUTIES FORM 990, PART VI, SECTION A, LINE 3 SALEM HAS A MANAGEMENT CONTRACT WITH ELDER CARE ALLIANCE, A NON-PROFIT PUBLIC BENEFIT CORPORATION THAT IS THE SOLE CORPORATE MEMBER OF SALEM, TO PROVIDE MANAGEMENT SERVICES INCLUDING, BUT NOT LIMITED TO, MARKETING, HUMAN RESOURCES, ACCOUNTING, INFORMATION TECHNOLOGY SERVICES, CLINICAL OVERSIGHT AND INSURANCE. SIGNIFICANT CHANGES TO ORGANIZATIONAL DOCUMENTS FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS OF THE ORGANIZATION WERE AMENDED ON SEPTEMBER 28, 2010 TO REMOVE THE CEO AS AN EX-OFFICIO VOTING MEMBER OF THE BOARD OF DIRECTORS AND TO PROVIDE FOR A NON-VOTING RESIDENT REPRESENTATIVE TO THE BOARD. MEMBERS FORM 990, PART VI, SECTION A, LINES 6, 7A, & 7B THE ORGANIZATION'S SOLE CORPORATE MEMBER IS ELDER CARE ALLIANCE. APPOINTMENT OF DIRECTORS: (A) THE BOARD OF DIRECTORS OF THE CORPORATION SHALL INCLUDE NO GREATER THAN THIRTEEN (13) INDIVIDUALS APPOINTED IN ACCORDANCE WITH THE FOLLOWING: (I) FIVE (5) INDIVIDUALS APPOINTED BY THE FACILITY AND PROGRAM SPONSOR, THE SIERRA PACIFIC SYNOD OF THE EVANGELICAL LUTHERAN CHURCH OF AMERICA; (II) FIVE (5) INDIVIDUALS APPOINTED BY THE CO-SPONSOR OF THE CORPORATE MEMBER, THE BURLINGAME REGIONAL COMMUNITY OF THE SISTERS OF MERCY OF THE AMERICAS, WEST MIDWEST COMMUNITY, INC., A DIVISION OF THE SISTERS OF MERCY OF THE AMERICAS, A RELIGIOUS INSTITUTE AND PUBLIC JURIDIC PERSON OF THE ROMAN CATHOLIC CHURCH; (III)A MAXIMUM OF TWO (2) INDIVIDUALS JOINTLY APPOINTED BY THE FACILITY AND PROGRAM SPONSOR AND BY THE CO-SPONSOR OF THE CORPORATE MEMBER; AND (IV) ONE (1) INDIVIDUAL NOMINATED BY THE RESIDENT COUNCIL OF SALEM LUTHERAN HOME, THE CONTINUING CARE RETIREMENT COMMUNITY OWNED AND OPERATED BY THE CORPORATION (THE "CCRC") AND APPOINTED BY THE APPOINTEES NAMED PURSUANT TO SUBPARAGRAPHS (I), (II) AND (III) ABOVE, WHICH NOMINEE MUST BE A RESIDENT OF THE CCRC AND WHO WILL NOT HAVE VOTING RIGHTS BUT SHALL HAVE THE SAME FIDUCIARY DUTIES, INCLUDING THE DUTIES OF LOYALTY, CARE AND CONFIDENTIALITY, TO THE CORPORATION IN THEIR ROLE OF RESIDENT REPRESENTATIVE. NOMINATION OF DIRECTORS: (A) SPONSOR AND CO-SPONSOR APPOINTEES. THE BOARD DEVELOPMENT COMMITTEE OF THE CORPORATE MEMBER SHALL IDENTIFY AND EVALUATE QUALIFIED INDIVIDUALS TO SERVE AS DIRECTORS OF THE CORPORATION AND SHALL RECOMMEND THEM TO THE FACILITY AND PROGRAM SPONSOR AND THE CO-SPONSOR OF THE CORPORATE MEMBER FOR APPOINTMENT OF THE SPONSOR AND CO-SPONSOR APPOINTEES. (B) RESIDENT REPRESENTATIVE. THE RESIDENT REPRESENTATIVE SHALL BE NOMINATED BY THE RESIDENT COUNCIL OF THE CCRC IN ANY MANNER DETERMINED BY THE RESIDENT COUNCIL THAT IS REASONABLY CALCULATED TO ENCOURAGE RESIDENT INVOLVEMENT IN SELECTING AND/OR SERVING AS THE RESIDENT REPRESENTATIVE, SO LONG AS THE RESIDENT COUNCIL CONVENES A MEETING FOR SUCH PURPOSE UPON NO LESS THAN THIRTY (30) DAYS' NOTICE. NOTICE OF THE MEETING SHALL BE POSTED IN A CONSPICUOUS PLACE WITHIN THE CCRC AND SHALL STATE THAT THE PURPOSE OF THE MEETING IS TO NOMINATE A RESIDENT TO THE BOARD OF THE CORPORATION. THE FOLLOWING ACTIONS REGARDING SALEM LUTHERAN HOME ("SALEM") SHALL NOT BE IMPLEMENTED WITHOUT THE SPECIFIC APPROVAL OF ELDER CARE ALLIANCE'S CORPORATE MEMBER, SIERRA PACIFIC SYNOD: (A) THE SALE, PURCHASE LEASE OR ENCUMBRANCE OF THE REAL PROPERTY OF SALEM; (B) ANY INCREMENT OR ADDITIONS TO THE CAPITAL DEBT LIMITATION OF SALEM OR ANY OTHER NEGOTIATION, MODIFICATION OR OTHER CHANGE IN THE EXISTING CAPITAL DEBT OF SALEM; (C) ANY ACTION SEEKING BANKRUPTCY OR OTHER DEBTOR PROTECTION FOR SALEM; AND (D) ANY OTHER MATTERS WHICH MAY BE REQUIRED BY CIVIL LAW TO BE SUBMITTED TO THE SIERRA PACIFIC SYNOD, OR WHICH THE BOARD OF DIRECTORS MAY REQUEST BE SUBMITTED. FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM BASED ON THE AUDITED FINANCIAL STATEMENTS AND INFORMATION PROVIDED BY THE ACCOUNTING DEPARTMENT OF THE ORGANIZATION. ELDER CARE ALLIANCE, SALEM'S SOLE CORPORATE MEMBER AND MANAGEMENT COMPANY, HAS AN AUDIT COMMITTEE ON ITS BOARD OF DIRECTORS THAT REVIEWS THE FORM 990 BEFORE FILING. ALSO, THE EXECUTIVE DIRECTOR, CEO, AND CFO ALL REVIEW THE FORM 990 BEFORE FILING. THE FINAL FORM 990 IS THEN PROVIDED BY E-MAIL TO ALL MEMBERS OF THE BOARD OF DIRECTORS BEFORE FILING. CONFLICT OF INTEREST POLICY COMPLIANCE FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE ASSISTANT SECRETARY OF ELDER CARE ALLIANCE REQUESTS UPDATED CONFLICT OF INTEREST DISCLOSURE FORMS FROM THE BOARD OF DIRECTORS, OFFICERS, KEY EMPLOYEES, AND MEMBERS OF COMMITTEES WITH BOARD-DELEGATED AUTHORITY. THE ASSISTANT SECRETARY PREPARES A TABLE SUMMARIZING THE DISCLOSURES MADE AND PRESENTS THE TABLE TO THE BOARD OF DIRECTORS FOR THEIR INFORMATION. IF AN APPARENT CONFLICT OF INTEREST IS IDENTIFIED, THE MATTER IS REFERRED TO A COMMITTEE OF THE BOARD FOR REVIEW AND ACTION, IF DEEMED NECESSARY, SUCH AS REQUIRING AN INTERESTED DIRECTOR TO RECUSE HIMSELF OR HERSELF FROM A VOTE ON THE MATTER, OR TERMINATING A BUSINESS RELATIONSHIP ENTERED INTO IN VIOLATION OF THE POLICY. COMPENSATION DETERMINATION FORM 990, PART VI, SECTION B, LINES 15A & 15B SALEM HAS A MANAGEMENT CONTRACT WITH ELDER CARE ALLIANCE. INCLUDED IN THE SERVICES PROVIDED UNDER THIS MANAGEMENT CONTRACT ARE THE SERVICES OF THE CEO, CFO, AND EXECUTIVE DIRECTOR. THE COMPENSATION REVIEW OF THE EXECUTIVE DIRECTORS AND KEY EMPLOYEES WAS DONE IN FY 2011 BY THE FINANCE COMMITTEE OF ELDER CARE ALLIANCE AS PART OF THE BUDGET REVIEW PROCESS. THE COMPENSATION FOR THE CEO AND CFO WAS REVIEWED AGAINST COMPARABLES PROVIDED BY THE VICE PRESIDENT OF HUMAN RESOURCES OF LIFE CARE SERVICES, ELDER CARE ALLIANCE'S MANAGEMENT COMPANY. GOVERNING DOCUMENT AVAILABILITY FORM 990, PART VI, SECTION C, LINE 19 BECAUSE SALEM IS A CONTINUING CARE RETIREMENT COMMUNITY, AN ANNUAL REPORT MUST BE FILED WITH THE STATE OF CALIFORNIA CONTAINING THE ORGANIZATION'S FINANCIAL STATEMENTS. THERE IS A NON-VOTING MEMBER OF THE BOARD OF DIRECTORS THAT REPRESENTS THE SALEM RESIDENTS WHO HAS ACCESS TO ALL GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND THE CONFLICT OF INTEREST POLICY FOR SALEM. ALL REQUESTS MUST BE IN WRITING TO ELDER CARE ALLIANCE, SALEM'S MANAGEMENT COMPANY, AND WILL BE PROVIDED VIA EMAIL, US MAIL, OR BY FAX IF SO REQUESTED. INDEPENDENT CONTRACTORS FORM 990, PART VII, SECTION B, LINE 1(B) ELDER CARE ALLIANCE, A RELATED ORGANIZATION, IS CONTRACTED WITH LIFE CARE SERVICES TO PROVIDE MANAGEMENT SERVICES, INCLUDING THE COMPENSATION OF THE CEO, CFO, AND EXECUTIVE DIRECTOR OF SALEM. THE AMOUNT PAID TO LIFE CARE SERVICES REPRESENTS THE REIMBURSED COST OF COMPENSATION AND BENEFITS FOR THE EXECUTIVE DIRECTOR. OTHER CHANGES IN NET ASSETS FORM 990, PART XI, LINE 5 486,980 NET UNREALIZED GAINS ON INVESTMENTS ELDER CARE ALLIANCE 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 943260975 MANAGEMENT CA 501(C)(3) 11 B II NA MERCY RETIREMENT AND CARE CENTER 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 941156579 ELDERLY CARE CA 501(C)(3) 9 NA ELDER CARE ALLIANCE OF CAMARILLO 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 943351613 ELDERLY CARE CA 501(C)(3) 9 NA ELDER CARE ALLIANCE OF SAN FRANCISCO 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 943351615 ELDERLY CARE CA 501(C)(3) 9 NA ELDER CARE ALLIANCE OF UNION CITY 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 943377985 ELDERLY CARE CA 501(C)(3) 9 NA ELDER CARE ALLIANCE OF SAN RAFAEL 1301 MARINA VILLAGE PKWY 210 ALAMEDA CA 94501 760730971 ELDERLY CARE CA 501(C)(3) 9 NA false false false false false false false false false false false true true true true false false false