2025-05-15T11:02:15-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2023-07-01 940831870 ELDER CARE ALLIANCE OF SAN MATEO ELDE 5107692700 1301 MARINA VILLAGE PARKWAY 210 ALAMEDA CA 94501 MICHAEL CONNELL CFO AND TREASURER 5107692700 2025-05-13 1 1 KURT BENNION CPA P01469618 4252506100 2025-05-13 2023 2025-03-06 01:10:19Z X THE VILLA AT SAN MATEO ADRIENE IVERSON 1301 MARINA VILLAGE PARKWAY 210 ALAMEDA CA 94501 4678527 0 X WWW.ELDERCAREALLIANCE.ORG X 1924 CA SERVES AND ENRICHES THE LIVES OF OLDER ADULTS BY PROVIDING HOUSING AND SERVICES AT ITS APARTMENT BUILDING FOR AGES 55 AND OLDER. 11 10 8 12 0 0 1013 120807 4344513 4378347 0 0 320258 179373 4665784 4678527 0 0 0 0 447454 523376 0 0 0 3723096 4054208 4170550 4577584 495234 100943 48791090 48398003 28760940 28268845 20030150 20129158 A NONPROFIT ORGANIZATION COMMITTED TO SERVING AND ENRICHING THE PHYSICAL, EMOTIONAL, AND SPIRITUAL WELL-BEING OF OLDER ADULTS THROUGH PROFESSIONAL, FAITH-CENTERED, AGE-RESTRICTED APARTMENTS. 0 0 2917318 0 4378347 THE VILLA AT SAN MATEO PROVIDES HOUSING AND SERVICES FOR UP TO 135 OLDER ADULT RESIDENTS AGE 55 AND OLDER. THIS YEAR, VSM PROVIDED HOUSING FOR 128.9 RESIDENTS EACH MONTH ON AVERAGE, INCLUDING SECOND PERSONS IN EACH APARTMENT, FOR AN ANNUAL TOTAL OF 47,031 RESIDENT DAYS. THERE ARE ACTIVITIES PROVIDED FOR INDEPENDENT LIVING RESIDENTS, INCLUDING SOME THAT REFLECT THE FAITH-CENTERED MISSION. 2917318 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 7 0 8 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 1 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X MICHAEL CONNELL 4255596301 1980 112TH AVENUE SUITE 210 BELLEVUE WA 98004 X TORSTEN HIRCHE PRESIDENT (AS OF 1/1/24) 1.00 39.00 X X 0 1155028 29551 MICHAEL CONNELL TREASURER & CFO (AS OF MAY 2024) 1.00 39.00 X 0 645813 37634 ADRIENE IVERSON CEO 1.00 39.00 X 0 429431 9647 MICHELLE LUKE SECRETARY (AS OF 1/1/24) 1.00 39.00 X 0 99416 9384 BING ISENBERG INTERIM CFO (THROUGH MAY 2024) 1.00 39.00 X 0 0 0 JOY MOORE CHAIR & DIRECTOR 1.00 5.00 X X 0 0 0 JESSE BOND CHAIR (AS OF 1/1/24) 0.10 2.20 X X 0 0 0 GERALDINE MCGRATH VICE CHAIR (THROUGH 12/31/23) 1.00 5.00 X X 0 0 0 GREG RUSSELL VICE CHAIR (AS OF 1/1/24) 0.10 2.20 X X 0 0 0 JACKIE EJUWA SECRETARY (THROUGH 12/31/23) 1.00 5.00 X X 0 0 0 MARY WAGNER IMMEDIATE PAST CHAIR (AS OF 1/1/24) 0.10 2.20 X X 0 0 0 BARB BENNETT DIRECTOR (AS OF 1/1/24) 0.10 2.20 X 0 0 0 CATHY DANIGELIS DIRECTOR (AS OF 1/1/24) 0.10 2.20 X 0 0 0 KATHI LENTZSCH DIRECTOR (AS OF 1/1/24) 0.10 2.20 X 0 0 0 SCOTT LUMSDEN DIRECTOR (AS OF 1/1/24) 0.10 2.20 X 0 0 0 JIM MELHORN DIRECTOR (AS OF 1/1/24) 0.10 2.20 X 0 0 0 LISA NELSON DIRECTOR (AS OF 1/1/24) 0.10 2.20 X 0 0 0 0 2329688 86216 0 0 1 0 STATE ROOFING SYSTEMS INC 15444 HESPERIAN BLVD SAN LEANDRO CA 94578 CONSTRUCTION/ROOFING 366962 ELDER CARE ALLIANCE 1301 MARINA VILLAGE PARKWAY SUITE ALAMEDA CA 94501 MANAGEMENT SERVICES 114129 2 120807 120807 RESIDENT SERVICE REVEN 623000 4373271 4373271 OTHER PROGRAM REVENUE 623000 5076 5076 4378347 174911 0 174911 174911 174911 MISCELLANEOUS INCOME 900099 4462 4462 4462 4678527 4378347 0 179373 437501 437501 3554 3554 48387 48387 33934 33934 113831 113831 74755 74755 24348 24348 64133 64133 28863 28863 105168 105168 76790 76790 975354 975354 184 184 1352158 1352158 847887 847887 172644 172644 OTHER EXPENSES 108647 29157 79490 ECA EXPENSE ALLOCATION 64292 48608 15684 LIFE ENRICHMENT 27475 27475 SUPPLIES 11737 11737 5942 5942 4577584 2917318 1660266 0 1473446 1683717 118412 69070 30056 148606 45462 61071 51446034 5112228 46915084 46333806 208630 101733 48791090 48398003 659678 298815 28091785 27942849 9477 27181 28760940 28268845 X 20030150 20129158 20030150 20129158 48791090 48398003 100943 -1935 0 X 0 0 0 X 1013 120807 121820 4448881 4530494 4243235 4344513 4378347 21945470 4448881 4530494 4243235 4345526 4499154 22067290 0 287212 256613 290281 260256 1094362 287212 256613 290281 260256 1094362 20972928 187249 120854 184049 335738 174911 1002801 187249 120854 184049 335738 174911 1002801 4462 4462 4636130 4651348 4427284 4681264 4678527 23074553 0.90890 0.89410 0.04350 0.04620 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26898300 26898300 22875661 4370467 18505194 1889 148 1741 406929 206091 200838 1263255 535522 727733 46333806 DUE TO RELATED PARTIES 27181 27181 0 0 0 0 0 0 0 0 0 TORSTEN HIRCHE PRESIDENT (AS OF 1/1/24) 0 774419 0 380609 0 0 0 13200 0 16351 0 1184579 0 0 MICHAEL CONNELL TREASURER & CFO (AS OF MAY 2024) 0 464383 0 181430 0 0 0 16884 0 20750 0 683447 0 0 ADRIENE IVERSON CEO 0 396241 0 31900 0 1290 0 0 0 9647 0 439078 0 0 PART I, LINE 3 THE MANAGEMENT COMPANY AND RELATED ORGANIZATION, ELDER CARE ALLIANCE (ECA), USES THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION A, LINE 3 THE VILLA AT SAN MATEO HAS A MANAGEMENT CONTRACT WITH ELDER CARE ALLIANCE, A NON-PROFIT PUBLIC BENEFIT CORPORATION THAT IS THE SOLE CORPORATE MEMBER OF THE VILLA AT SAN MATEO, TO PROVIDE MANAGEMENT SERVICES INCLUDING, BUT NOT LIMITED TO, MARKETING, HUMAN RESOURCES, ACCOUNTING, INFORMATION TECHNOLOGY SERVICES, RISK MANAGEMENT AND INSURANCE. ELDER CARE ALLIANCE HIRED BING ISENBERG AS INTERIM CFO THROUGH KORN FERRY, A CONSULTING FIRM. AS ELDER CARE ALLIANCE'S INTERIM CFO, BING REPORTED TO THE CEO AND BOARD OF DIRECTORS AND HER RESPONSIBILITIES INCLUDED: OVERSEEING ALL FINANCIAL AND ACCOUNTING FUNCTIONS INCLUDING FINANCIAL CLOSE, FINANCIAL PLANNING & ANALYSIS, CASH MANAGEMENT, FINANCING, TAX AND REGULATORY FINANCIAL COMPLIANCE, PAYROLL AND ACCOUNTS PAYABLE; LEADING THE INFORMATION TECHNOLOGY FUNCTION, RESPONSIBLE FOR STRATEGY AND DELIVERY, INCLUDING INFRASTRUCTURE AND APPLICATION SUPPORT OPERATIONS; AND MANAGING INSURANCE STRATEGY AND BROKER PARTNERS. THE PROFESSIONAL SERVICES EXPENSE TO KORN FERRY WAS PAID BY ELDER CARE ALLIANCE DIRECTLY. THE TOTAL AMOUNT PAID TO KORN FERRY FOR CFO SERVICES WAS $475,773. THE ORGANIZATION WAS UNABLE TO OBTAIN ADDITIONAL INFORMATION REGARDING FUNDS PROVIDED DIRECTLY TO BING. BING LEFT THE ORGANIZATION IN MAY 2024. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED IN JANUARY 2024 TO (A) UPDATE THE MEMBER'S VOTING RIGHTS, (B) CHANGE THE ALLOWABLE NUMBER OF DIRECTORS FROM 3-7 INDIVIDUALS TO 5-11 INDIVIDUALS, AND (C) INCLUDE THE PRESIDENT OF THE ORGANIZATION AS AN EX OFFICIO VOTING MEMBER OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S SOLE CORPORATE MEMBER IS ELDER CARE ALLIANCE. FORM 990, PART VI, SECTION A, LINE 7A THROUGH 12/31/23, ALL DIRECTORS WERE APPOINTED BY THE BOARD OF DIRECTORS OF ELDER CARE ALLIANCE, EXCEPT FOR THE EX-OFFICIO DIRECTOR AND THE INITIAL DIRECTORS APPOINTED BY THE INCORPORATOR. THE PRESIDENT/CHIEF EXECUTIVE OFFICER (OR ACTING PRESIDENT/CHIEF EXECUTIVE OFFICER) OF ELDER CARE ALLIANCE SERVED ON THE BOARD AS AN EX-OFFICIO DIRECTOR WITH FULL VOTING RIGHTS FOR AS LONG AS HE OR SHE HELD THE OFFICE OF PRESIDENT/CHIEF EXECUTIVE OFFICER OF ELDER CARE ALLIANCE. AS OF 1/1/24, AFTER THE AFFILIATION WITH TRANSFORMING AGE, IF NOT ALREADY SERVING ON THE BOARD OF DIRECTORS, THE CHAIR AND THE VICE-CHAIR OF TRANSFORMING AGE'S BOARD OF DIRECTORS ARE EX-OFFICIO VOTING MEMBERS OF THE BOARD OF DIRECTORS. TRANSFORMING AGE'S SECRETARY AND TREASURER ARE ALSO THE SECRETARY AND TREASURER, RESPECTIVELY, OF THIS ORGANIZATION. TRANSFORMING AGE HAS THE POWER TO REMOVE AND REPLACE ANY MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THROUGH 12/31/23, THE FOLLOWING ACTIONS OF ELDER CARE ALLIANCE OF SAN MATEO (THE CORPORATION) COULD NOT BE IMPLEMENTED WITHOUT THE APPROVAL OF THE CORPORATE MEMBER: (A) ADOPTION OR AMENDMENT OF THE ORGANIZATION'S PHILOSOPHY AND MISSION; (B) APPROVAL OF THE ORGANIZATION'S STRATEGIC AND LONG RANGE PLANS; (C) REORGANIZATION, MERGER, CONSOLIDATION OR CHANGE OF CONTROL; (D) ANY CHANGE IN THE ARTICLES OF INCORPORATION OR BYLAWS; (E) ADOPTION OF AND ANY CHANGE IN THE MISSION STATEMENT OR VALUES STATEMENT; (F) ADOPTION OF AND ANY CHANGE IN CHARITABLE CARE POLICIES; (G) SALE OR DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ORGANIZATION'S ASSETS; (H) DISSOLUTION; (I) ADOPTION OR APPROVAL OF OPERATING AND CAPITAL BUDGETS AND ANY CAPITAL EXPENDITURES OR BORROWINGS IN EXCESS OF LIMITS ESTABLISHED BY ELDER CARE ALLIANCE POLICY; (J) CREATION OF A NEW CORPORATION, OR PARTICIPATION IN JOINT VENTURE REQUIRING CAPITAL COMMITMENTS IN EXCESS OF LIMITS ESTABLISHED BY ELDER CARE ALLIANCE POLICY; OR (K) ANY UNBUDGETED ACQUISITION OF ASSETS WITH A PURCHASE PRICE IN EXCESS OF LIMITS ESTABLISHED BY ELDER CARE ALLIANCE POLICY. AS OF 1/1/24, AFTER THE TRANSFORMING AGE AFFILIATION, TRANSFORMING AGE HAS THE RIGHT TO (A) AMEND THE ARTICLES OF INCORPORATION AND BYLAWS; (B) ADOPT A PLAN OF MERGER OR CONSOLIDATION; (C) AUTHORIZE THE SALE, LEASE OR EXCHANGE OF SUBSTANTIALLY ALL OF THE ORGANIZATION'S ASSETS IF NOT IN THE ORDINARY COURSE OF BUSINESS; (D) AUTHORIZE THE ORGANIZATION'S VOLUNTARY DISSOLUTION OR REVOKE THE PROCEEDINGS THEREOF; (E) CONVERT THE ORGANIZATION INTO A FOR-PROFIT CORPORATION; AND (F) ADOPT A PLAN FOR THE DISTRIBUTION OF THE ORGANIZATION'S ASSETS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY THE ACCOUNTING DEPARTMENT OF THE ORGANIZATION. THE DRAFT FORM 990 WAS REVIEWED BY THE CONTROLLER AND CFO. IT WAS THEN PROVIDED TO THE BOARD FOR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THROUGH 12/31/23, ANNUALLY, THE SECRETARY OF ELDER CARE ALLIANCE CAUSED TO BE PREPARED UPDATED CONFLICT OF INTEREST DISCLOSURE FORMS FROM THE BOARD OF DIRECTORS, OFFICERS, KEY EMPLOYEES, AND MEMBERS OF COMMITTEES WITH BOARD-DELEGATED AUTHORITY. THE SECRETARY PREPARED A TABLE SUMMARIZING THE DISCLOSURES MADE AND PRESENTED THE TABLE TO THE BOARD OF DIRECTORS FOR THEIR INFORMATION. IF AN APPARENT CONFLICT OF INTEREST WAS IDENTIFIED, THE MATTER WAS REFERRED TO A COMMITTEE OF THE BOARD FOR REVIEW AND ACTION 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. AS OF THE AFFILIATION WITH TRANSFORMING AGE ON 1/1/2024, THE CONFLICT OF INTEREST POLICY APPLIES TO ALL MEMBERS OF THE BOARD OF DIRECTORS AND EMPLOYEES. ANNUALLY, THE CONFLICT OF INTEREST FORM IS DISTRIBUTED TO THE BOARD OF DIRECTORS AND OFFICERS. THE PRESIDENT & CEO REVIEWS THE COMPLETED FORMS AND IDENTIFIES IF ANY CONFLICTS EXIST. ANY ACTUAL OR PERCEIVED CONFLICT OF INTEREST OF ANY GOVERNING BOARD MEMBER OR OFFICER SHALL BE DISCLOSED TO THE OTHER MEMBERS OF THE BOARD OR HIGHEST LEVEL OF MANAGEMENT (PRESIDENT & CEO) AND MADE A MATTER OF RECORD AT THE SOONEST POSSIBLE TIME. ANY GOVERNING BOARD MEMBER HAVING A POSSIBLE CONFLICT OF INTEREST SHALL NOT VOTE OR USE PERSONAL INFLUENCE ON THE MATTER, AND SHALL NOT BE COUNTED IN DETERMINING THE QUORUM FOR THE MEETING, EVEN WHERE PERMITTED BY LAW. THE MINUTES OF THE MEETING SHALL REFLECT THAT DISCLOSURE WAS MADE, THE ABSTENTION FROM VOTING, AND THE QUORUM. FORM 990, PART VI, SECTION B, LINE 15 FORM 990, PART VI, SECTION B, LINES 15A AND 15B HAVE BOTH BEEN ANSWERED NO (AS MANDATED BY THE FORM 990 INSTRUCTIONS), AS THE CEO, OFFICERS, AND KEY EMPLOYEES OF THE ORGANIZATION ARE COMPENSATED BY A RELATED ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION A: THE OFFICERS THAT HAVE COMPENSATION PRESENTED IN FORM 990, PART VII, SECTION A OF THE FORM 990 PROVIDE EXECUTIVE MANAGEMENT SUPPORT AND OVERALL GUIDANCE TO TRANSFORMING AGE AND ITS RELATED AND SUPPORTED AFFILIATES. THE ENTIRE TRANSFORMING AGE SYSTEM SERVES APPROXIMATELY 14,000 PEOPLE IN SENIOR AND AFFORDABLE HOUSING AND COMMUNITY-BASED SERVICES, EMPLOYS 2,300 EMPLOYEES, GENERATES $266 MILLION IN TOTAL ANNUAL OPERATING REVENUE AND HAS $1.055 BILLION IN TOTAL ASSETS. ELDER CARE ALLIANCE 1301 MARINA VILLAGE PARKWAY SUITE 2 ALAMEDA CA 94501 943260975 MANAGEMENT CA 501(C)(3) LINE 12B, II TRANSFORMING AGE 0 ELDER CARE ALLIANCE OF SAN RAFAEL 1301 MARINA VILLAGE PARKWAY SUITE 2 ALAMEDA CA 94501 760730971 SENIOR LIVING CA 501(C)(3) LINE 10 ELDER CARE ALLIANCE 0 ELDER CARE ALLIANCE OF SAN FRANCISCO 1301 MARINA VILLAGE PARKWAY SUITE 2 ALAMEDA CA 94501 943351615 SENIOR LIVING CA 501(C)(3) LINE 10 ELDER CARE ALLIANCE 0 ELDER CARE ALLIANCE OF CAMARILLO 1301 MARINA VILLAGE PARKWAY SUITE 2 ALAMEDA CA 94501 943351613 SENIOR LIVING CA 501(C)(3) LINE 10 ELDER CARE ALLIANCE 0 ELDER CARE ALLIANCE OF UNION CITY 1301 MARINA VILLAGE PARKWAY SUITE 2 ALAMEDA CA 94501 943377985 SENIOR LIVING CA 501(C)(3) LINE 10 ELDER CARE ALLIANCE 0 MERCY RETIREMENT AND CARE CENTER 1301 MARINA VILLAGE PARKWAY SUITE 2 ALAMEDA CA 94501 941156579 SENIOR LIVING CA 501(C)(3) LINE 10 ELDER CARE ALLIANCE 0 PRESBYTERIAN RETIREMENT COMMUNITIES NORTHWEST 915 118TH AVENUE SE 110 BELLEVUE WA 98005 910666887 PROVIDE CARE FOR SENIORS WA 501(C)(3) LINE 10 TRANSFORMING AGE 0 FRED LIND MANOR 915 118TH AVENUE SE 110 BELLEVUE WA 98005 910579225 PROVIDE SENIOR SERVICES WA 501(C)(3) LINE 10 TRANSFORMING AGE 0 VASHON ISLAND COMMUNITY CARE 1980 112TH AVENUE SUITE 210 BELLEVUE WA 98004 911703092 SENIOR LIVING WA 501(C)(3) LINE 10 PRESBYTERIAN RETIREMENT COMMUNITIES NW 0 FULL LIFE CARE 1980 112TH AVENUE SUITE 210 BELLEVUE WA 98004 911095588 SERVICES FOR THE ELDERLY WA 501(C)(3) LINE 7 TRANSFORMING AGE 0 CHRISTIAN RETIREMENT HOMES 6315 O STREET LINCOLN NE 68510 476041813 SENIOR LIVING NE 501(C)(3) LINE 10 TRANSFORMING AGE 0 EASTMONT TOWERS FOUNDATION 6315 O STREET LINCOLN NE 68510 911767080 BENEFIT RESIDENTS AND EMPLOYEES OF CHRISTIAN RETIREMENT HOMES NE 501(C)(3) LINE 10 TRANSFORMING AGE 0 GERMAN RETIREMENT HOME OF THE STATE OF WASHINGTON 11853 97TH AVE NE KIRKLAND WA 98034 910630507 SENIOR LIVING WA 501(C)(3) LINE 7 TRANSFORMING AGE 0 DOWNTOWN ACTION TO SAVE HOUSING 11018 NE 11TH STREET BELLEVUE WA 98004 943155152 HOUSING WA 501(C)(3) LINE 7 TRANSFORMING AGE 0 NORSE HOME 5311 PHINNEY AVENUE N SEATTLE WA 98103 910667588 ASSISTED LIVING WA 501(C)(3) LINE 10 TRANSFORMING AGE 0 SENIOR HOUSING ASSISTANCE GROUP 14400 TUKWILA INTL BLVD SUITE 100 TUKWILA WA 98168 943063455 SENIOR LIVING WA 501(C)(3) LINE 10 TRANSFORMING AGE 0 SHAG COMMUNITY LIFE FOUNDATION 14400 TUKWILA INTL BLVD SUITE 100 TUKWILA WA 98168 460779043 AFFORDABLE SENIOR LIVING WA 501(C)(3) LINE 10 TRANSFORMING AGE 0 TRANSFORMING AGE 1980 112TH AVENUE SUITE 210 BELLEVUE WA 98004 320672552 MANAGEMENT SERVICES WA 501(C)(3) LINE 12B, II N/A 0 PRESBYTERIAN RETIREMENT COMMUNITIES NORTHWEST FOUNDATION 1980 112TH AVENUE SUITE 210 BELLEVUE WA 98004 911586491 FUNDRAISING WA 501(C)(3) LINE 12A, I TRANSFORMING AGE 0 TRANSFORMING AGE VENTURES INC 715 NINTH AVENUE SUITE 400 SEATTLE WA 98104 471755666 FOR-PROFIT VENTURES AND ACTIVITIES WA N/A C 0 SENIOR HOUSING ASSISTANCE CORPORATION 1980 112TH AVENUE NE SUITE 210 BELLEVUE WA 98004 911923742 LOW-INCOME HOUSING WA N/A C 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 0