2024-11-15T14:47:53-06:00 2023-12-31 330690020 LAVINE LOFGREN MORRIS & ENGELBERG LLP 4180 LA JOLLA VILLAGE DR STE 300 LA JOLLA CA 92037 990 2023-09-01 330627795 ST PAUL'S RETIREMENT HOMES FOUNDATION STPA 6192396900 328 MAPLE STREET SAN DIEGO CA 92103 GEORGE VIEU VP OF FINANCE 6192396900 2024-11-13 1 0 JENNIFER A GLASER P00886843 8584551200 2023 2024-10-15 13:58:12Z ST PAUL'S SENIOR SERVICES FOUNDATION MICHAEL MCHALE 328 MAPLE STREET SAN DIEGO CA 92103 540771 0 X WWW.STPAULSENIORS.ORG X 1994 CA SUPPORT PROGRAMS AND COMMUNITIES OF ST. PAUL'S EPISCOPAL HOME, INC. 15 15 0 58 0 0 1585241 254172 0 0 183166 121296 -106638 -12039 1661769 363429 134098 70922 0 0 514684 175342 0 0 196903 319338 88775 968120 335039 693649 28390 10376366 10743524 2748183 2964662 7628183 7778862 SUPPORT PROGRAMS AND COMMUNITIES OF ST. PAUL'S EPISCOPAL HOME, INC. BY SERVING THE SPIRITUAL, PHYSICAL, AND SOCIAL NEEDS OF SENIORS LIVING IN SAN DIEGO THROUGH THE PROGRAM OF ALL INCLUSIVE CARE FOR THE ELDERLY (PACE) AT INDEPENDENT, ASSISTED LIVING, & SKILLED NURSING COMMUNITIES. 0 0 70998 70922 GRANTS/CONTRIBUTIONS TO ST. PAUL'S EPISCOPAL HOME, INC. AND RELATED NON-PROFIT ORGANIZATIONS. 70998 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X ORGANIZATION 6192396900 328 MAPLE ST SAN DIEGO CA 92103 PETER GALLAGHER CHAIR 2.00 0.00 X X 0 0 0 BRUCE LEIDENBERGER VICE CHAIR 2.00 0.00 X X 0 0 0 JOHN MCCOLL TREASURER 2.00 0.00 X X 0 0 0 TODD KAPRIELIAN SECRETARY/CHIEF DEVELOPMENT OFFICER 50.00 0.00 X X 196826 0 22632 ELEANOR CHARLTON DIRECTOR 1.00 0.00 X 0 0 0 ANNE DICK DIRECTOR 1.00 0.00 X 0 0 0 DARYL FERGUSON DIRECTOR 1.00 0.00 X 0 0 0 NANCY HOLLAND DIRECTOR 1.00 0.00 X 0 0 0 GAIL JONES DIRECTOR 1.00 0.00 X 0 0 0 PEGGY KILLIAN DIRECTOR 1.00 0.00 X 0 0 0 PAT KREDER DIRECTOR 1.00 0.00 X 0 0 0 CARRIE O'BRIEN DIRECTOR 1.00 0.00 X 0 0 0 REV CANON WAYNE SANDERS DIRECTOR 1.00 0.00 X 0 0 0 PEGGY STRAND DIRECTOR 1.00 0.00 X 0 0 0 NEVILLE WILLSMORE DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL MCHALE CEO 3.00 57.00 X 0 461718 20405 RANDALL SANNER FORMER CFO 1.00 59.00 X 0 260828 38382 196826 722546 81419 1 1 1 0 0 112628 141544 254172 119588 119588 167011 165303 1708 1708 1708 0 112628 12039 -12039 -12039 363429 0 0 109257 70922 70922 79335 79335 78205 78205 2294 2294 7901 7901 7607 7607 47964 47964 2280 2280 6635 6635 6290 6290 2810 2810 220 220 4704 4704 381 381 2485 2485 MEETINGS AND SPECIAL EV 8016 8016 OTHER EXPENSES 2892 76 142 2674 BANK AND FINANCE CHARGE 1416 1416 DUES AND SUBSCRIPTIONS 1348 1342 6 1334 1334 335039 70998 67138 196903 957922 1199439 3942808 4128445 133622 33622 771526 765952 13943 13943 0 0 4445488 4491066 125000 125000 10376366 10743524 167080 115849 2581103 2848813 2748183 2964662 X 2656120 2683804 4972063 5095058 7628183 7778862 10376366 10743524 28390 122289 0 X X 0 1 X 1 0 X 1609206 998071 3016923 1585241 254172 7463613 1609206 998071 3016923 1585241 254172 7463613 706577 6757036 88376 73263 91593 188670 119588 561490 2199 1720 1500 5419 8030522 50850 0.84140 0.80250 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 2,199. 2020 AMOUNT: $ 1,720. 2021 AMOUNT: $ 1,500. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. PART III, SECTION A THE CURRENT FILING PERIOD IS A SHORT PERIOD LASTING FROM SEPTEMBER 1, 2023 TO DECEMBER 31, 2023. REVENUE PROCEDURE 85-58 APPLIES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1181490 19835 0 1201325 1164368 20417 -3295 1181490 1184691 -13696 6627 1164368 1186186 12689 14243 1184691 1142186 130612 21052 107605 1186245 0.09920 0.64000 0.26080 0 0 13943 13943 0 0 DUE TO RELATED PARTIES 2848813 2848813 X 491467 122289 12039 134328 357139 6290 6290 363429 340788 12039 12039 328749 6290 6290 335039 PART V, LINE 4: ENDOWMENT USED FOR RESIDENT AND PROGRAM NEEDS OF ST. PAUL'S EPISCOPAL HOME, INC. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, AND HAS BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE ORGANIZATION DETERMINED NO MATERIAL UNRECOGNIZED TAX BENEFITS OR LIABILITIES EXIST AS OF DECEMBER 31, 2023. IF APPLICABLE, THE ORGANIZATION WILL RECOGNIZE INTEREST AND PENALTIES RELATED TO UNDERPAYMENT OF INCOME TAXES AS INCOME TAX EXPENSE. AS OF DECEMBER 31, 2023, THE ORGANIZATION HAD NO AMOUNTS RELATED TO UNRECOGNIZED INCOME TAX BENEFITS AND NO AMOUNTS RELATED TO ACCRUED INTEREST AND PENALTIES. THE ORGANIZATION DOES NOT ANTICIPATE ANY SIGNIFICANT CHANGES TO UNRECOGNIZED TAX BENEFITS OVER THE NEXT YEAR. MANAGEMENT OF THE ORGANIZATION BELIEVES ITS ACTIVITIES ALLOW IT TO CONTINUE AS AN ORGANIZATION EXEMPT FROM INCOME TAX AND BELIEVES THERE ARE NO ACTIVITIES SUBJECT TO UNRELATED BUSINESS INCOME TAX. THE ORGANIZATION BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DO NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX FOR THE TAX YEARS ENDED AUGUST 31, 2023, 2022, AND 2021, ARE OPEN FOR EXAMINATION AND MANAGEMENT ANTICIPATES THE STATUTE OF LIMITATIONS FOR THE TAX RETURN FOR THE YEAR ENDED DECEMBER 31, 2023, WILL EXPIRE IN NOVEMBER 2027. PART XI, LINE 2D - OTHER ADJUSTMENTS: EXPENSES RELATED TO FUNDRAISING 12,039. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES RELATED TO FUNDRAISING 12,039. PART V, LINE 4 - INTENDED USES FOR ENDOWMENT FUND ENDOWMENT USED FOR PROGRAM NEEDS OF RELATED ORGANIZATIONS. 2023 SUMMERFEST 89968 89968 12039 2023 HOLIDAY APPEAL 12710 12710 1 9950 9950 112628 112628 12039 12039 -12039 1 ST PAUL'S EPISCOPAL HOME INC 328 MAPLE STREET SAN DIEGO CA 92131 952111196 3 67795 0 OPERATING AND CAPITAL SUPPORT PART 1, LINE 2 PART 1, LINE 2 - PROCEDURES FOR MONITORING USE OF GRANTS FUNDS IN U.S. GRANTS ARE GIVEN TO RELATED NON-PROFIT ORGANIZATIONS OF ST. PAUL'S EPISCOPAL HOME, INC. GRANTS ARE GENERALLY PROVIDED BASED ON SUPPORT PROVIDED BY THE RELATED ORGANIZATIONS EVIDENCING USE OF THE GRANT FUNDS FOR INTENDED PURPOSE. X X X X X 0 0 0 0 0 0 0 0 0 TODD KAPRIELIAN SECRETARY/CHIEF DEVELOPMENT OFFICER 191498 0 1000 0 4328 0 14035 0 8597 0 219458 0 0 0 MICHAEL MCHALE CEO 0 460134 0 0 0 1584 0 13921 0 6484 0 482123 0 0 RANDALL SANNER FORMER CFO 0 254895 0 1000 0 4933 0 20832 0 17550 0 299210 0 0 FORM 990, PART VI, SECTION A, LINE 3 ST. PAUL'S EPISCOPAL HOME, INC., PROVIDES THE FOLLOWING MANAGEMENT DUTIES FOR THE ORGANIZATION: FINANCE (ACCOUNTING, BUDGETING, AND PAYROLL); HUMAN RESOURCES (EMPLOYEE HIRING, COMPENSATION, EMPLOYEE RELATIONS, EMPLOYEE EVALUATIONS); MARKETING, INFORMATION TECHNOLOGY SUPPORT, AND CONTRACT SUPPORT. ST. PAUL'S EPISCOPAL HOME, INC., IS A RELATED ORGANIZATION. SEE PART VIII SECTION A FOR COMPENSATION PAID TO ST. PAUL'S EPISCOPAL HOME, INC., TO OFFICERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 ST. PAUL'S EPISCOPAL HOME, INC. (SPEH) IS THE SOLE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A DIRECTORS ARE APPROVED ANNUALLY BY ST. PAUL'S EPISCOPAL HOME, INC. FORM 990, PART VI, SECTION A, LINE 7B DIRECTORS AND GOVERNING DOCUMENTS OF THE ORGANIZATION ARE APPROVED BY THE BOARD OF ST. PAUL'S EPISCOPAL HOME, INC. FORM 990, PART VI, SECTION B, LINE 11B AFTER REVIEW AND APPROVAL BY MANAGEMENT, THE FORM 990 IS PROVIDED TO BOARD MEMBERS FOR THEIR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS SIGN CONFLICT OF INTEREST STATEMENT ANNUALLY. COMPLIANCE WITH THE POLICY MONITORED BY CEO AND BOARD CHAIR. FORM 990, PART VI, SECTION B, LINE 15 ANNUAL PERFORMANCE EVALUATION AND COMPENSATION REVIEW OF CEO AND OFFICERS CONDUCTED BY EXECUTIVE COMMITTEE/COMPENSATION COMMITTEE ON THE BOARD'S BEHALF. FORM 990, PART VI, SECTION C, LINE 18 DOCUMENTS AVAILABLE AT THE ORGANIZATION'S PHYSICAL LOCATION AS WELL AS THROUGH WRITTEN REQUESTS. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION ARE AVAILABLE AT PHYSICAL LOCATION AND UPON WRITTEN REQUESTS. FORM 990, PART XII, LINE 2 - CHANGE OF OVERSIGHT OR SELECTION PROCESS NO CHANGE IN OVERSIGHT OF AUDIT OR AUDITOR SELECTION. MESSAGE AT THE TOP OF PAGE 1 OF FORM 990 CHANGE OF ACCOUNTING PERIOD, REVENUE PROCEDURE 85-58 RULES APPLY. ST PAUL'S EPISCOPAL HOME INC 328 MAPLE STREET SAN DIEGO CA 92103 952111196 HOUSING AND SERVICES TO SENIORS CA 501(C)(3) LINE 10 N/A 0 COMMUNITY ELDERCARE OF SAN DIEGO 328 MAPLE STREET SAN DIEGO CA 92103 330853316 CARE FOR THE ELDERLY CA 501(C)(3) LINE 10 ST PAUL'S EPISCOPAL HOME INC 0 ST PAUL'S VILLA INC 328 MAPLE STREET SAN DIEGO CA 92103 200157629 LEASE OF REAL PROPERTY TO ST. PAUL'S CA 501(C)(3) LINE 10 ST PAUL'S EPISCOPAL HOME INC 0 0 1 0 1 0 0 0 0 0 0 1 0 1 0 1 1 0 0 0 COMMUNITY ELDERCARE OF SAN DIEGO B 3127 GAAP ST PAUL'S EPISCOPAL HOME INC B 67795 GAAP ST PAUL'S EPISCOPAL HOME INC D 35945406 GAAP ST PAUL'S EPISCOPAL HOME INC K 4704 GAAP ST PAUL'S EPISCOPAL HOME INC P 44671 GAAP ST PAUL'S EPISCOPAL HOME INC O 175343 GAAP ST PAUL'S EPISCOPAL HOME INC M 45149 GAAP