2024-04-05T07:12:16-05:00 2023-05-31 390758449 WIPFLI LLP 170 N RADNOR-CHESTER RD SUITE 200 RADNOR PA 19087 990 2022-06-01 941193572 THE CALIFORNIA HOME FOR THE AGED INC CALI 5592518414 6720 E KINGS CANYON RD FRESNO CA 93727 TERRY ANDERSEN EXECUTIVE DIRECTOR 5592518414 2024-04-05 1 TERRY ANDERSEN 999009999 0 SOLOMON MARDAKHAEV P01806552 6105653930 2024-04-02 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z CALIFORNIA ARMENIAN HOME PAUL ROCHA 6720 E KINGS CANYON RD FRESNO CA 93727 27268796 0 X HTTPS://LIFEATTHEVINEYARDS.ORG/ X 1950 CA BUILDING ON THE LEGACY AND VISION OF OUR FOUNDERS, THE CALIFORNIA ARMENIAN HOME, AS A PROGRESSIVELY LEAD NON-PROFIT COMMUNITY, IS COMMITTED TO PROVIDE A ONE-OF-A-KIND, PEOPLE CENTERED, PLANNED SENIOR COMMUNITY TO SERVE ALL LEVELS OF SENIOR LIVING WITH EXTRAORDINARY LIFESTYLE EXPERIENCES, COMPASSIONATE CARE AND GRACIOUS HOSPITALITY. 14 14 445 14 0 0 5606618 1846376 20473272 24806198 -73397 174844 5534 -8754 26012027 26818664 0 0 0 0 13116413 15318069 0 0 49676 12155278 12141833 25271691 27459902 740336 -641238 64321247 62993271 27003113 26439094 37318134 36554177 X BUILDING ON THE LEGACY AND VISION OF OUR FOUNDERS, THE CALIFORNIA ARMENIAN HOME, AS A PROGRESSIVELY LEAD NON-PROFIT COMMUNITY, IS COMMITTED TO PROVIDE A ONE-OF-A-KIND, PEOPLE CENTERED, PLANNED SENIOR COMMUNITY TO SERVE ALL LEVELS OF SENIOR LIVING WITH EXTRAORDINARY LIFESTYLE EXPERIENCES, COMPASSIONATE CARE AND GRACIOUS HOSPITALITY. 0 0 23150109 0 24806198 THE CALIFORNIA HOME FOR THE AGED, INC., DBA CALIFORNIA ARMENIAN HOME AND DBA THE VINEYARDS, OFFERS SKILLED NURSING, ASSISTED LIVING, MEMORY SUPPORT AND INDEPENDENT LIVING SERVICES TO SENIOR CITIZENS AS A CONTINUING CARE RETIREMENT COMMUNITY. TODAY WE OFFER 119 SKILLED BEDS AND 76 ASSISTED LIVING RESIDENTIAL UNITS, 36 MEMORY SUPPORT ASSISTED LIVING RESIDENTIAL UNITS, 60 INDEPENDENT LIVING APARTMENTS AND 42 INDEPENDENT LIVING VILLAS WITH SERVICES PROVIDED IN A LOVING, CARING, FAMILY-ORIENTED ENVIRONMENT. 23150109 1 1 0 0 0 1 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 65 0 445 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X TERRY ANDERSEN 5592518414 6720 E KINGS CANYON ROAD FRESNO CA 93727 LUCY K GRAYSON PRESIDENT 20.00 X X 0 0 0 MITCH BAGDASARIAN CHAIRMAN OF THE BOARD 4.00 X X 0 0 0 VAHAGN BZNOUNI TREASURER 1.00 X X 0 0 0 GEORGIA SAMPLE ASSISTANT SECRETARY 1.00 X X 0 0 0 MARY BRAA DIRECTOR 1.00 X 0 0 0 AHARON DAVOYAN DIRECTOR 1.00 X 0 0 0 VAROUJAN DER SIMONIAN DIRECTOR 1.00 X 0 0 0 MICHAEL HANNIGAN DIRECTOR 4.00 X 0 0 0 EDWARD HOKOKIAN DIRECTOR 4.00 X 0 0 0 JACK KAZANJIAN RESIDENT DIRECTOR 1.00 X 0 0 0 GARY KRBOYAN DIRECTOR 1.00 X 0 0 0 ROBERT MANGASARIAN DIRECTOR 1.00 X 0 0 0 STEVE SHAHBAZIAN DIRECTOR 1.00 X 0 0 0 GLORIA TOLLADAY RESIDENT REPRESENTATIVE 1.00 X 0 0 0 PAUL ROCHA EXECUTIVE DIRECTOR 40.00 X 156401 0 1653 TERRY ANDERSEN DIRECTOR OF FINANCE 40.00 X 150202 0 2710 MARY BATTAD SENIOR EXECUTIVE DIRECTOR HR 40.00 X 172130 0 1581 ANGELA HOPKINS RCFE EXECUTIVE DIRECTOR 40.00 X 103958 0 0 ANGELICA CRUZ ULLOA LVN 40.00 X 103446 0 3263 CYNTHIA LAVERS DON 40.00 X 117093 0 1578 CHERIE ROSE GOROSPE REGISTERED NURSE 40.00 X 105551 0 3232 BRIAN KESANEN EXECUTIVE CHEF 40.00 X 105608 0 1228 BRENDA RAMSHAW DIRECTOR OF SALES & MARKET 40.00 X 114623 0 7399 1129012 0 22644 9 0 1 0 NEXGENERAL CONSTRUCTION LLC 7959 W HERNDON FRESNO CA 93723 GENERAL CONTRACTOR 3583060 PATTON AIR CONDITIONING 272 N PALM AVE FRESNO CA 93701 HVAC CONTRACTOR 1254097 L & J TELESMANIC REHAB SYSTEMS INC (L& 7065 N CHESTNUT 1301 FRESNO CA 93720 GENERAL CONTRACTOR 1195424 DENNIS R BACOPULOS 5175 N FRESNO FRESNO CA 93710 GENERAL CONTRACTOR 265717 WIPFLI LLP PO BOX 3160 MILWAUKEE WI 53201 INDEPENDENT ACCOUNTANTS 191314 26 5500 1840876 1846376 RESIDENT SERVICES REVENUE 623000 24806198 24806198 24806198 107012 107012 496089 13121 441378 0 54711 13121 67832 67832 0 5500 8754 -8754 -8754 26818664 24806198 0 166090 735546 73555 661991 11302778 10870702 432076 2215495 1640385 575110 1064250 935005 129245 240807 240807 82614 82614 175200 175200 1088542 753004 335538 35913 35913 171830 171830 248957 248957 1185892 1138456 47436 13112 8805 4307 1132580 1083324 49256 2421577 2324714 96863 553557 46238 507319 HEALTHCARE ANCILLARY EX 1648062 1646805 1257 FOOD SERVICES 1270465 1270465 SUPPLIES 861672 789970 71702 PROVISION FOR BAD DEBT 13589 13589 997464 568681 379107 49676 27459902 23150109 4260117 49676 620991 207385 4975101 5197164 4000000 1622056 2197658 182603 130673 142687 155069 73328429 21612338 48924344 51716091 2990055 2525890 863410 863341 64321247 62993271 2650558 2649534 23725428 23128441 58855 56784 568272 604335 27003113 26439094 X 34849242 33986669 2468892 2567508 37318134 36554177 64321247 62993271 -641238 -122720 0 X 0 1 X 1 0 X 396031 1767404 3366422 5606618 1840876 12977351 18362603 22072929 19058551 20473272 24811698 104779053 9994 30320 40314 18768628 23840333 22424973 26110210 26652574 117796718 83844 131100 134400 263859 46087 659290 1262006 4537395 1232674 7032075 83844 1393106 134400 4801254 1278761 7691365 110105353 352329 217443 152200 150257 80012 952241 352329 217443 152200 150257 80012 952241 19120957 24057776 22577173 26260467 26732586 118748959 0.92720 0.92830 0.00800 0.00940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 2525890 1 1 44701 44701 60024207 15029860 44994347 5310295 2453805 2856490 7949226 4128673 3820553 51716091 PATIENT TRUST FUNDS LIABILITY 5246 RESIDENT PREPAYMENTS 256392 EXPANSION DEPOSIT LIABILITY 32000 ACCRUED ACCOUNTS PAYABLE 240000 OTHER LIABILITIES 70697 604335 X 26704698 -122720 8754 -113966 26818664 0 26818664 27468655 8754 8754 27459901 0 27459901 PART X, LINE 2: THE HOME IS A NOT-FOR-PROFIT CORPORATION AND HAS BEEN RECOGNIZED AS TAX-EXEMPT PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND BY THE CALIFORNIA FRANCHISE TAX BOARD PURSUANT TO SECTION 23701(D) OF THE REVENUE AND TAXATION CODE. THE HOME FOLLOWS "FASB ASC 740-10, INCOME TAXES OVERALL". UNDER THAT GUIDANCE, THE HOME MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE HOME AND POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME ("UBIT"). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE HOME HAS ASSESSED ITS FEDERAL AND STATE TAX POSITIONS AND DETERMINED THAT THERE WERE NO UNRELATED BUSINESS INCOME TAXES AND NO UNCERTAINTIES OR POSSIBLE RELATED EFFECTS THAT NEED TO BE RECORDED AS OF OR FOR THE YEAR ENDED MAY 31, 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 8,754. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 8,754. X 0 0 0 0 0 0 0 1 0 MARY BATTAD SENIOR EXECUTIVE DIRECTOR HR 164630 0 7500 0 0 0 0 0 1581 0 173711 0 0 0 PAUL ROCHA EXECUTIVE DIRECTOR 148901 0 7500 0 0 0 0 0 1653 0 158054 0 0 0 TERRY ANDERSEN DIRECTOR OF FINANCE 142702 0 7500 0 0 0 0 0 2710 0 152912 0 0 0 PART I, LINE 7 SCHEDULE J, PART II, COLUMN (B)(II) REPORTS DISCRETIONARY INCENTIVE AMOUNTS THAT WERE APPROVED BY THE BOARD BASED UPON PERFORMANCE. A CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 13048VEU8 2018-11-01 24660000 REFINANCE EXPANSION LOAN, FUNDING DEBT RESERVE ACCT., & PAYING ISSUANCE COST 0 0 0 A 590000 27306546 863300 546130 1444945 24452171 2018 0 1 1 1 A 0 0 0 0 0 0 0 A 0 1 0 0 0 0 0 0 1 A 1 SCHEDULE K. PART I. A THE FOLLOWING CUSIP NUMBERS AND ISSUE PRICES ARE INCLUDED IN BOND LISTED IN PART I, COLUMN A ON SCHEDULE K: 13048VEU8 $ 535,000 13048VEV6 560,000 13048VEW4 590,000 13048VEX2 620,000 13048VEY0 650,000 13048VEZ7 680,000 13048VFA1 715,000 13048VFB9 750,000 13048VFC7 790,000 13048VFD5 820,000 13048VFE3 855,000 13048VFF0 890,000 13048VFG8 925,000 13048VFH6 3,030,000 13048VFJ2 4,785,000 13048VFK9 7,465,000 MARY BAGDASARIAN BOARD MEMBER 32400 ROOM RENTAL 0 JACK KAZANJIAN BOARD MEMBER 30025 ROOM RENTAL 0 FORM 990, PART VI, SECTION A, LINE 8B THE HOME DOES NOT HAVE ANY COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE HOME'S INDEPENDENT ACCOUNTANT FROM INFORMATION PROVIDED BY MANAGEMENT. THE FORM 990 IS PRESENTED IN DRAFT FORM TO THE BOARD OF DIRECTORS, THE ADMINISTRATOR, THE BUSINESS OFFICE MANAGER, THE CONTROLLER, AND THE ACCOUNTANT FOR REVIEW AND APPROVAL, PRIOR TO THE FORM BEING SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CALIFORNIA HOME FOR THE AGED, INC DOES HAVE A FORMAL WRITTEN CONFLICT OF INTEREST POLICY. THE BOARD ANNUALLY EVALUATES ANY POTENTIAL CONFLICTS WITHIN ITS MEMBERS AND KEY EMPLOYEES AND TAKES THE NECESSARY ACTION IN THE EVENT A CONFLICT IS IDENTIFIED. DURING THE YEAR ENDED MAY 31, 2023, NO CONFLICT OF INTEREST AROSE. ANY POTENTIAL CONFLICTS ARE REPORTED TO THE BOARD. ONCE THE BOARD IS AWARE OF THE POTENTIAL, THE BOARD WOULD DISCUSS A RESOLUTION AND VOTE ON IT. FORM 990, PART VI, SECTION B, LINE 15 AN INDEPENDENT FIRM PERFORMS A COMPETITIVE WAGE SCALE SURVEY ANNUALLY, WHICH IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE ON ORGANIZATION'S WEBSITE: HTTPS://LIFEATTHEVINEYARDS.ORG