2024-02-21T12:37:40-06:00 2023-03-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2022-04-01 941251113 ODD FELLOWS HOME OF CALIFORNIA ODDF 4087417194 1800 ATRIUM PARKWAY NAPA CA 945594837 TERRY OLSON CHAIRMAN OF THE BOARD 4087417194 2024-02-21 1 TERRY OLSON 999009999 1 TRACY S PAGLIA P00366884 2099556100 2024-02-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TERRY OLSON 1800 ATRIUM PARKWAY NAPA CA 945594837 90521793 0 X N/A X 1912 CA PROVIDE RESIDENTIAL CARE, ASSISTED LIVING AND SKILLED NURSING FACILITIES. 13 13 691 19 0 0 1121328 12344517 60912630 65570155 4666816 -2318224 557789 174243 67258563 75770691 103548 134933 0 0 31412221 34965341 0 0 0 41878446 42897846 73394215 77998120 -6135652 -2227429 263514735 256086000 278420768 272025259 -14906033 -15939259 ENHANCE QUALITY OF LIFE, PRESERVE DIGNITY, MEET HEALTH, SOCIAL AND EMOTIONAL NEEDS OF OUR RESIDENTS CONSISTENT WITH THE BASIC PRINCIPLES OF ODD FELLOWSHIP. 0 0 66888301 134933 65570155 TO PROVIDE HOUSING AND MEALS, HOUSEKEEPING AND LAUNDRY SERVICES, AND SKILLED NURSING FACILITIES FOR SENIORS. THE SARATOGA FACILITY (DBA SARATOGA RETIREMENT COMMUNITY) IS A LIFE PLAN COMMUNITY, LOCATED IN SARATOGA, CALIFORNIA, CONSISTING OF 143 INDEPENDENT LIVING APARTMENTS, 88 ASSISTED LIVING APARTMENTS, A 94-BED SKILLED NURSING FACILITY, AND 15 MEMORY CARE BEDS. THE NAPA FACILITY (DBA THE MEADOWS OF NAPA VALLEY) IS A LIFE PLAN COMMUNITY, LOCATED IN NAPA, CALIFORNIA, CONSISTING OF 236 INDEPENDENT LIVING APARTMENTS, 41 ASSISTED LIVING APARTMENTS, A 61-BED SKILLED NURSING FACILITY, AND 20 MEMORY CARE BEDS. 66888301 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 159 0 1 691 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 1 0 CA X DIANA JAMISON CFO (PRSMI) 5418577610 1 WEST MAIN SUITE 303 MEDFORD OR 97501 X TERRY OLSON CHAIRMAN 1.00 X X 0 0 0 DAVE REED VICE CHAIRMAN 1.00 X X 0 0 0 BETTY RASOR SECRETARY 1.00 X X 0 0 0 ROY STEEL TREASURER 1.00 X X 0 0 0 MARY ANN TSCHERNOSCHA MEMBER 1.00 X 0 0 0 TONY DELGADO MEMBER 1.00 X 0 0 0 MARY DOUGHERTY MEMBER (THRU 07/22) 1.00 X 0 0 0 IVAN FAWLEY MEMBER (THRU 06/22) 1.00 X 0 0 0 DAVID FLECK MEMBER 1.00 X 0 0 0 MARCY HARPER-SEIBEL MEMBER (AS OF 09/22) 1.00 X 0 0 0 JAMIE JEPSON MEMBER (AS OF 07/22) 1.00 X 0 0 0 MARTI NEUMANN MEMBER 1.00 X 0 0 0 SHELLY PETERS MEMBER (THRU 06/22) 1.00 X 0 0 0 SHERRY PRUITT MEMBER 1.00 X 0 0 0 JIM REYNER MEMBER (AS OF 07/22) 1.00 X 0 0 0 ED SPRAWKA MEMBER 1.00 X 0 0 0 WAYNE PANCHESSON NAPA - EXECUTIVE DIRECTOR 40.00 X 406758 0 69516 SARAH STEL SARATOGA - EXECUTIVE DIRECTOR 40.00 X 334299 0 18848 DIANA JAMISON CFO 40.00 X 0 0 0 SANGEETHA NARASIMHAN SARATOGA - HEALTH SERV DIR 40.00 X 240572 0 22527 UBAH ELMI SARATOGA - DIRECTOR OF NURSE 40.00 X 179406 0 22968 CARRIE ANNE WARD SARATOGA - RN 40.00 X 209898 0 25748 RACHHPAL BOLA - SARATOGA HC CERTIF. NURSE ASSISTANT 40.00 X 154728 0 13129 ERIN FARRELL - SARATOGA DIRECTOR OF SALES & MARKETING 40.00 X 190270 0 14477 1715931 0 187213 35 0 1 1 VAN DE POEL LEVY THOMAS ARNEAL LLP 1600 SOUTH MAIN PLAZA WALNUT CREEK CA 94596 LEGAL SERVICE 8000000 RCP CONSTRUCTION INC 5180 GOLDEN FOOTHILL PKWY STE 110 EL DORADO HILLS CA 95762 CONSTRUCTION 5131494 PRS MANAGEMENT INC 1 W MAIN ST STE 303 MEDFORD OR 97501 MANAGEMENT SERVICE 3629934 GW JOEL CONSTRUCTION INC PO BOX 381 SOQUEL CA 95073 CONSTRUCTION 2111071 CONSONUS REHAB 3806 22ND ST SAN FRANCISCO CA 94114 THERAPY SERVICE 1180020 81 539114 11305998 499405 12344517 SERVICE FEES 623990 36748541 36748541 HEALTH CENTER REVENUE 623990 21042650 21042650 ENTRANCE & APP FEES 623990 6931591 6931591 RESIDENT SERVICES 623990 841437 841437 RESIDENT ACTIVITIES 623990 5936 5936 65570155 452596 452596 45348 45348 29950 0 29950 29950 29950 11934934 14751102 -2816168 -2816168 -2816168 DEPARTMENTAL REVENUE 623990 60681 60681 ADMISTRATIVE REVENUE 623990 17174 17174 66438 66438 144293 75770691 65570155 0 -2143981 134933 134933 597045 597045 27471342 24992663 2478679 625319 503558 121761 4204381 3918629 285752 2067254 1895587 171667 3448412 3448412 111874 111874 59079 59079 205688 205688 4454172 3258350 1195822 421664 403 421261 2475408 2292577 182831 509672 509672 5312774 5312444 330 232469 39703 192766 101557 28644 72913 3137528 3137528 12565738 12565738 1367237 1367237 DIETARY EXPENSE 3510833 3510833 HEALTH CENTER 2334470 2334470 FACILITY SERVICE 1652416 598149 1054267 PROGRAM FUND 996855 996855 77998120 66888301 11109819 0 6965462 7546988 8733261 7540248 3375886 12512947 258863 236434 1291559 1116769 316540307 135323678 184752822 181216629 55989015 44014827 2147867 1901158 263514735 256086000 16627980 13408499 52174978 52503524 77240316 72859908 1999999 0 130377495 133253328 278420768 272025259 X -15086209 -16091276 180176 152017 -14906033 -15939259 263514735 256086000 -2227429 1194203 0 X 0 1 X 1 0 X 749551 780488 2362943 1121328 12344517 17358827 52630540 56232205 55354772 60912630 65570155 290700302 53380091 57012693 57717715 62033958 77914672 308059129 100 100 0 100 100 308059029 2588823 2215937 2948446 1556161 527894 9837261 2588823 2215937 2948446 1556161 527894 9837261 250642 162423 126429 541050 144293 1224837 56219556 59391053 60792590 64131169 78586859 319121227 0.96530 0.95640 0.03080 0.03910 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 84305 84305 84305 84305 84305 84305 84305 84305 84305 84305 0.00000 1.00000 0.00000 0 1 1 6887183 6887183 276399028 119240739 157158289 24040834 16082939 7957895 9213262 9213262 181216629 DEPOSITS 558041 ENTRANCE FEES REFUNDABLE UPON REOCCUPANCY 132695287 133253328 X 76759206 1194203 1194203 75565003 205688 205688 75770691 77792432 0 77792432 205688 205688 77998120 PART V, LINE 4: ENDOWMENT FUNDS LISTED ON SCHEDULE D PART V LINE 1 WERE ESTABLISHED FOR THE BENEFIT OF THE NAPA AND SRC FACILITIES. ENDOWMENT FUNDS ARE ALSO HELD FOR THE BENEFIT OF THE FILING ORGANIZATION BY THE GRAND LODGE OF CALIFORNIA IOOF FOR THE PURPOSE OF FUNDING OPERATIONS. PART X, LINE 2: THE CORPORATION 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 CORPORATION RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OPERATING EXPENSES. 1 RESIDENT ASSISTANCE 9 134933 0 PART I, LINE 2: THE USE OF GRANT FUNDS IS MONITORED BY THE BOARD OF DIRECTORS AND IS REVIEWED QUARTERLY FOR PROPRIETY. 0 0 0 0 0 0 0 1 0 WAYNE PANCHESSON NAPA - EXECUTIVE DIRECTOR 359475 0 47283 0 0 0 29803 0 39713 0 476274 0 0 0 SARAH STEL SARATOGA - EXECUTIVE DIRECTOR 288099 0 46200 0 0 0 18279 0 569 0 353147 0 0 0 SANGEETHA NARASIMHAN SARATOGA - HEALTH SERV DIR 220682 0 19890 0 0 0 21509 0 1018 0 263099 0 0 0 CARRIE ANNE WARD SARATOGA - RN 191344 0 18554 0 0 0 7852 0 17896 0 235646 0 0 0 ERIN FARRELL - SARATOGA DIRECTOR OF SALES & MARKETING 158616 0 31654 0 0 0 6342 0 8135 0 204747 0 0 0 UBAH ELMI SARATOGA - DIRECTOR OF NURSE 169406 0 10000 0 0 0 6699 0 16269 0 202374 0 0 0 RACHHPAL BOLA - SARATOGA HC CERTIF. NURSE ASSISTANT 124774 0 29954 0 0 0 4994 0 8135 0 167857 0 0 0 PART I, LINE 7 THE ORGANIZATION PAID BONUSES THIS YEAR. THE PROCESS FOR DETERMINING EXECUTIVE BONUSES IS DISCRETIONARY, IT IS DETERMINED BY THE VP OF OPERATIONS FOR PRS AND IT IS BASED ON THE PERFORMANCE OF THE COMMUNITY FOR THE YEAR. FORM 990, PART VII, SECTION A, LINE 5 THE TOP MANAGEMENT OFFICIAL AND TOP FINANCIAL OFFICIAL ARE EMPLOYEES OF AN UNRELATED MANAGEMENT COMPANY; THEREFORE, COMPENSATION IS NOT DISCLOSED PER THE FORM 990 INSTRUCTIONS. A ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS 943130123 00037GBB6 2012-10-25 109882260 SEE PART VI 0 0 0 A 29895000 109898950 6669325 1226809 3782267 4861993 100027882 2014 1 0 1 1 A 0 1 1 1 0 0.00400 0.00000 0.00400 0 0 1 A 0 0 1 1 0 0 0 0 1 A 1 PART I, LINE A, COLUMN (F), DESCRIPTION OF PURPOSE: BONDS WERE ISSUED TO REFUND PRIOR OBLIGATIONS AND TO FINANCE FACILITY IMPROVEMENTS. PRIOR OBLIGATIONS REFUNDED INCLUDE SERIES 2003 BONDS (ISSUED ON JANUARY 1, 2003), SERIES 1999 CERTIFICATES (ISSUED ON OCTOBER 14, 1999), AND SERIES 1993 CERTIFICATES (ISSUED ON SEPTEMBER 15, 1993). PART II, LINE 3: THE TOTAL PROCEEDS SHOWN IN PART II, LINE 3 DIFFERS FROM THE ISSUE PRICE SHOWN IN PART I, (E) DUE TO INTEREST EARNINGS ON INVESTED PROCEEDS. PART III, QUESTION 7: AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS REPORTED IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. PART IV, LINE 2(B), COLUMN A: THE CURRENT REFUNDING PORTION OF THE BOND ISSUE MET THE 6-MONTH EXCEPTION TO REBATE. THE NEW MONEY PORTION OF THE BOND ISSUE HAD FAILED THE NECESSARY BENCHMARK FOR THE 18-MONTH AND 2-YEAR EXCEPTIONS AND WILL NOT MEET AN EXCEPTION TO REBATE. PART IV, LINE 2(C), COLUMN A: THE REBATE COMPUTATION WAS PERFORMED AS OF NOVEMBER 09, 2022 FORM 990, PART VI, SECTION A, LINE 3 PRS MANAGEMENT, INC. IS THE MANAGEMENT COMPANY. PRS IS PAID A FEE FOR MANAGEMENT OF THE COMMUNITY. PRSMI EMPLOYS THE EXECUTIVE DIRECTORS OF THE COMMUNITY WHO IS RESPONSIBLE FOR HIRING, FIRING, AND SUPERVISING THE PEOPLE AT THE COMMUNITY. IN ADDITION, THE EXECUTIVE DIRECTOR PERFORMS PLANNING AND EXECUTING THE BUDGET AND IS RESPONSIBLE FOR ALL OPERATIONS OF THE COMMUNITY. FORM 990, PART VI, SECTION A, LINE 7A THE COMPOSITION OF THE MEMBERS OF THE BOARD OF DIRECTORS OF THE CORPORATION IS DETERMINED IN THE BYLAWS. FOUR DIRECTORS, WHO ARE MEMBERS OF THE ORDER AND FOUR DIRECTORS, WHO MAY OR MAY NOT BE MEMBERS OF THE ORDER, BUT ARE FROM THE PROFESSIONAL SECTOR (LEGAL, ACCOUNTING, MEDICAL, FINANCIAL) ARE ELECTED BY GRAND LODGE. THREE DIRECTORS, WHO ARE MEMBERS OF THE ORDER, ARE ELECTED BY THE REBEKAH ASSEMBLY. IN ADDITION, THE GRAND SECRETARY AND THE GRAND TREASURER OF THE GRAND LODGE ARE EX-OFFICIO MEMBERS OF THE BOARD WITH VOTING RIGHTS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE MANAGEMENT COMPANY'S CFO, DIRECTOR OF FINANCE, FOLLOWED BY A REVIEW OF THE BOARD OF DIRECTORS PRIOR TO BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ODD FELLOWS BOARD ISSUES THE CONFLICT OF INTEREST POLICY TO ALL BOARD MEMBERS AND KEY EMPLOYEES ON AN ANNUAL BASIS. THE CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS AND KEY EMPLOYEES. IF THERE IS A QUESTION WHETHER A CONFLICT OF INTEREST EXISTS, THE MEMBER WITH THE CONFLICT WOULD PRESENT THE RELEVANT FACTS TO THE BOARD. THE MEMBER WOULD THEN BE EXCUSED FROM THE MEETING AND THE REMAINING BOARD MEMBERS WOULD HAVE DISCUSSION AND DETERMINE WHAT DUE DILIGENCE SHOULD BE PERFORMED PRIOR TO APPROVAL OF THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15B THE PROCESS USED TO DETERMINE THE SALARY OF THE EXECUTIVE DIRECTOR INCLUDES A SALARY SURVEY WHICH IS CONDUCTED ON AT LEAST A BI-ANNUAL BASIS BY THE VP OF HUMAN RESOURCES FOR PRSMI. THE VP OF HUMAN RESOURCES, THE CEO AND THE COO OF PRSMI REVIEW THE SALARY SURVEY RESULTS AND SUBMIT A RECOMMENDATION TO THE ODD FELLOWS BOARD OF DIRECTORS REGARDING THE SALARY AND BONUS STRUCTURE. THE BOARD OF DIRECTORS WILL THEN MAKE A FINAL DETERMINATION OF THE APPROVED SALARY STRUCTURE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. REQUESTS FOR GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY SHOULD BE MADE THROUGH A STAFF MEMBER AT THE COMMUNITY, SUCH AS THE BUSINESS OFFICE MANAGER OR ADMINISTRATIVE ASSISTANT. REQUESTS FOR THE FINANCIAL STATEMENTS SHOULD BE MADE THROUGH THE BOARD OF DIRECTORS. FORM 990, PART VII, SECTION A: NOTE THAT WAYNE PANCHESSON AND SARAH STEL ARE EMPLOYEES OF PRS MANAGEMENT, INC. AND PERFORM SERVICES ON BEHALF OF THE ORGANIZATION PURSUANT TO A MANAGEMENT SERVICES AGREEMENT BETWEEN THE ORGANIZATION AND PRS MANAGEMENT, INC. UNDER THE MANAGEMENT SERVICES AGREEMENT, THEIR COMPENSATION IS REIMBURSED BY THE ORGANIZATION. THEIR COMPENSATION IS REPORTED IN PART VII SECTION A IN ORDER TO HIGHLIGHT AMOUNTS PAID BY THE ORGANIZATION, NOTHWITHSTANDING THAT, THEY ARE EMPLOYED BY PRS MANAGEMENT, INC. FORM 990, PART VI, LINE 15A: TOP MANAGEMENT OFFICIAL OF ODD FELLOWS IS EMPLOYEE OF UNRELATED MANAGEMENT COMPANY PRS MANAGEMENT, INC. GRAND LODGE OF CALIFORNIA ODD FELLOWS 122 RACE STREET SAN JOSE CA 95126 940575426 FRATERNAL BENEFICIARY SOCIETY CA 501(C)(8) N/A 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 GRAND LODGE OF CALIFORNIA ODDFELLOWS M 229434 CASH GRAND LODGE OF CALIFORNIA ODDFELLOWS C 539114 CASH