2025-04-08T15:31:57-07:00 2024-05-31 930891763 HANSEN HUNTER & COMPANY PC 7080 SW FIR LOOP SUITE 100 TIGARD OR 97223 990 2023-06-01 941193572 THE CALIFORNIA HOME FOR THE AGED INC DBA CALIFORNIA ARMENIAN HOME CALI 5592518414 6720 E KINGS CANYON RD FRESNO CA 93727 TERRY ANDERSEN DIR. OF FINANCE 2025-04-08 true true Hansen Hunter Company PC P00051709 5032442134 2023 2025-03-06 01:10:19Z DENNIS BACOPULOS 6720 E KINGS CANYON RD FRESNO CA 93727 29407425 false 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 13 423 14 0 1846376 724553 24806198 27878956 174844 251466 -8754 -4509 26818664 28850466 0 0 15318069 17670400 0 68400 12141833 12599153 27459902 30269553 -641238 -1419087 62993271 61693811 26439094 26134814 36554177 35558997 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. false false 25548234 27878956 THE CALIFORNIA HOME FOR THE AGED, INC., DBA CALIFORNIA ARMENIAN HOMEAND 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. 25548234 true true false false false true false false false false true false false false true true true false false false false false false false false false false false false true true false false false false false false false true false false false false false false false false false false false true 53 0 true 423 true false false false false false false false 0 false false false false false false false X 14 13 true false false false false false false true false false false true true true true true true true true false CA X Terry Anderson 5592518414 6720 E KINGS CANYON RD FRESNO CA 93727 DENNIS BACOPULOS CEO 40.00 0.00 X 345400 0 0 ANGELA HOPKINS RCFE ED 40.00 0.00 X 210000 0 22478 MARY BATTAD SENIOR ED OF HR 40.00 0.00 X 189904 0 12428 PAUL ROCHA Executive Dir. 40.00 0.00 X 190265 0 7944 TERRY ANDERSEN DIR. OF FINANCE 40.00 0.00 X 177184 0 14507 SHERRIE HARMON NURSING DIRECTOR 40.00 0.00 153279 0 10957 BRENDA RAMSHAW SALES & MARKET DIR 40.00 0.00 117383 0 16091 DORA PENA REGISTERED NURSE 40.00 0.00 129574 0 0 BRIAN KESANEN EXECUTIVE CHEF 40.00 0.00 104048 0 12069 CHERRIE ROSE GOROSPE REGISTERED NURSE 40.00 0.00 102250 0 6294 LUCY K GRAYSON President 20.00 0.00 X X 11940 0 0 MITCH BAGDASARIAN BOARD Chairman 4.00 0.00 X X 0 0 0 VAHAGN BZNOUNI TREASURER 1.00 0.00 X X 0 0 0 GEORGIA SAMPLE asst. secretary 1.00 0.00 X X 0 0 0 MARY BRAA DIRECTOR 1.00 0.00 X 0 0 0 AHARON DAVOYAN DIRECTOR 1.00 0.00 X 0 0 0 VAROUJAN DER SIMONIAN DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL HANNIGAN DIRECTOR 4.00 0.00 X 0 0 0 EDWARD HOKOKIAN DIRECTOR 4.00 0.00 X 0 0 0 JACK KAZANJIAN PRESIDENT DIR. 1.00 0.00 X 0 0 0 GARY KRBOYAN DIRECTOR 1.00 0.00 X 0 0 0 ROBERT MANGASARIAN DIRECTOR 1.00 0.00 X 0 0 0 STEVE SHAHBAZIAN DIRECTOR 1.00 0.00 X 0 0 0 GLORIA TOLLADAY RESIDENT REP. 1.00 0.00 X 0 0 0 1731227 102768 10 false true false NEXGENERAL CONSTRUCTION LLC 7959 W HERNDON FRESNO CA 93723 GENERAL CONTRACTOR 2919559 COMMUNITY CARE HEALTH PLAN 45 RIVER PARK PL STE 501 FRESNO CA 93720 HEALTH CARE PROVIDER 1044290 L & J TELESMANIC REHAB SYSTEMS INC 7065 N CHESTNUT 1301 FRESNO CA 93720 PHYSICAL THERAPY 875427 DENNIS R BACOPULOS 5175 N FRESNO fresno CA 93710 Board Liason 232275 PATTON AIR CONDITIONING 272 N Palm Ave Fresno CA 93701 HVAC REPAIR 320930 7 2330 722223 724553 resident service revenue 623000 27878956 27878956 27878956 176357 176357 0 0 0 627559 540230 12220 87329 -12220 75109 75109 2330 4509 -4509 4509 0 0 0 28850466 27878956 255975 0 0 0 0 937834 937834 0 12931335 12352071 579264 0 2595148 2074904 520244 1206083 1029643 176440 84621 84621 87972 87972 52833 52833 0 0 0 1044755 726544 318211 35824 35824 158046 158046 282447 282447 0 1256123 1205878 50245 47618 11206 36412 0 0 1114035 1055004 59031 0 2692934 2585216 107718 637734 54581 583153 HEALTH CARE ANCILLARY EXPENSES 1539470 1539470 FOOD SERVICES 1493902 1493902 SUPPLIES 693323 634325 58998 EQUIPMENT RENTAL & SMALL EQUIP 368111 281448 86663 1009405 504042 436963 68400 30269553 25548234 4652919 68400 207385 185663 5197164 2418020 0 2197658 2048716 0 0 0 130673 153628 155069 176945 75590612 22993665 51716091 52596947 2525890 3168551 0 0 0 863341 945341 62993271 61693811 2889534 3084760 256392 101774 23128441 22501453 56784 304714 107943 142113 26439094 26134814 X 33986669 33566716 2567508 1992281 36554177 35558997 62993271 61693811 -1419087 423907 X false true X true false X 1767404 3366422 5606618 1840876 724553 13305873 22072929 19058551 20473272 24811698 27878956 114295406 30320 30320 0 0 23840333 22424973 26110210 26652574 28603509 127631599 131100 134400 263859 46087 575446 1262006 4537395 1232674 7032075 1393106 134400 4801254 1278761 7607521 120024078 217443 152200 150257 80012 176357 776269 0 217443 152200 150257 80012 176357 776269 0 0 24057776 22577173 26260467 26732586 28779866 128407868 0.93470 0.92720 0.00600 0.00800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 3168551 true true 44701 44701 60549399 17104789 43444610 4444329 2900788 1543541 10552183 2988088 7564095 52596947 Derivatives - Long-Term Debt Obligations 47362 eXPANSION DEPOSIT LIABILITY 56000 OTHER LIABILITIES 32283 PATIENT TRUST FUNDS LIABILITY 6468 142113 X 29196604 423907 4509 428416 28768188 82278 82278 28850466 30191784 4509 4509 30187275 82278 82278 30269553 Part X : FIN48 Footnote 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 Financial Accounting Standards Board (FASB) Accounting Standards Codification (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 (UBTI). 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 UBTI and no uncertainties or possible related effects that need to be recorded as of or for the year ended May 31, 2024. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 fundraising expense $4509 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S program expenses grouped with revenue $82278 Part XII, Line 2d: Other expenses and losses per audited F/S fundraising expense $4509 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S program expenses grouped with revenue $82278 X X X false false false false false false false true false ANGELA HOPKINS RCFE ED 185000 25000 4317 18161 232478 DENNIS BACOPULOS CEO 345400 345400 MARY BATTAD SENIOR ED OF HR 164904 25000 6134 6294 202332 PAUL ROCHA Executive Dir. 165265 25000 1650 6294 198209 SHERRIE HARMON NURSING DIRECTOR 152678 601 4663 6294 164236 TERRY ANDERSEN DIR. OF FINANCE 152184 25000 8213 6294 191691 Part I, Line 7: Non-Fixed payments not listed above SCHEDULE J, PART II, COLUMN (B)(II) REPORTS DISCRETIONARY INCENTIVE AMOUNTS THAT WERE APPROVED BY THE BOARD BASED UPON PERFORMANCE. A CA MUNICIPAL FINAnce auth 201563466 13048VEU8 2018-11-01 24660000 REFINANCE EXPANSION LOAN false false false A 2305000 27306546 863300 546130 1444945 24452171 2018 false true true true A false false false false false false false A false true false false false false false true A true Part VI SCHEDULE K, PART I, BOND ISSUES:(A) ISSUER NAME: CALIFORNIA MUNICIPAL FINANCE AUTHORITY(F) DESCRIPTION OF PURPOSE:REFINANCE EXPANSION LOAN, FUNDING DEBT RESERVE ACCT., & PAYING ISSUANCE COSTSCHEDULE K. PART I. ATHE FOLLOWING CUSIP NUMBERS AND ISSUE PRICES ARE INCLUDED IN BONDLISTED IN PART I, COLUMN A ON SCHEDULE K:13048VEU8 $ 535,00013048VEV6 560,00013048VEW4 590,00013048VEX2 620,00013048VEY0 650,00013048VEZ7 680,00013048VFA1 715,00013048VFB9 750,00013048VFC7 790,00013048VFD5 820,00013048VFE3 855,00013048VFF0 890,00013048VFG8 925,00013048VFH6 3,030,00013048VFJ2 4,785,00013048VFK9 7,465,000 Lucy K Grayson BOARD President 11940 extraordinary service false Lucy K Grayson BOARD President 34767 room rental false Dennis Bacopulos CEO 80949 Consulting false Schedule L, Part V Supplemental Information Payments to Lucy Grayson have been approved by the Board for additional services she provides to the organization that are unrelated to her duties as the Board President. These services include assisting with administrative tasks and errands for directors, as well as supporting fundraising efforts. Lucys longstanding presence in the community has been instrumental in securing donations of varying sizes for the organization. Form 990, Part VI, Section A, Line 2 Lucy Kazanjian Grayson and Jack Kazanjian have a family relationship. Form 990, Part VI, Section A, Line 8b THE HOME DOES NOT HAVE ANY COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THEGOVERNING 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 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, 2024, 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 15a 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 B, Line 15b 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 Financial Statements ARE MADE AVAILABLE ON ORGANIZATION'S WEBSITE:HTTPS://LIFEATTHEVINEYARDS.ORG Form 990, Part VII, Compensation During the year, Dennis Bacopulosis received compensation in two capacities: as an independent contractor and as a salaried officer of the organization. This arrangement reflects his service as a contracted Board Liaison until August 31, 2023, and his transition to the role of Chief Executive Officer (CEO) effective September 1, 2023.