2025-11-11T13:22:56-06:00 2024-12-31 330690020 LAVINE LOFGREN MORRIS & ENGELBERG LLP 4180 LA JOLLA VILLAGE DR STE 300 LA JOLLA CA 92037 990 2024-01-01 330627795 ST PAUL'S RETIREMENT HOMES FOUNDATION STPA 6192396900 328 MAPLE STREET SAN DIEGO CA 92103 GEORGE VIEU CFO 6192396900 2025-11-03 1 0 JENNIFER A GLASER P00886843 8584551200 2024 2025-03-06 01:10:19Z ST PAUL'S SENIOR SERVICES FOUNDATION MICHAEL MCHALE 328 MAPLE STREET SAN DIEGO CA 92103 7696965 0 X WWW.STPAULSENIORS.ORG X 1994 CA SUPPORT PROGRAMS AND COMMUNITIES OF ST. PAUL'S EPISCOPAL HOME, INC. 15 15 0 68 0 0 254172 838768 0 0 121296 490766 -12039 320464 363429 1649998 70922 155915 0 0 175342 536618 0 0 598196 88775 302775 335039 995308 28390 654690 10743524 10432253 2964662 1730466 7778862 8701787 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 156169 155915 0 GRANTS/CONTRIBUTIONS TO ST. PAUL'S EPISCOPAL HOME, INC. AND RELATED NON-PROFIT ORGANIZATIONS. 156169 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 X X 0 0 0 BRUCE LEIDENBERGER VICE CHAIR 2.00 X X 0 0 0 JOHN MCCOLL TREASURER 2.00 X X 0 0 0 TODD KAPRIELIAN SECRETARY/CHIEF DEVELOPMEN 50.00 X X 204018 0 22388 ELEANOR CHARLTON DIRECTOR 1.00 X 0 0 0 ANNE DICK DIRECTOR 1.00 X 0 0 0 DARYL FERGUSON DIRECTOR 1.00 X 0 0 0 NANCY HOLLAND DIRECTOR 1.00 X 0 0 0 GAIL JONES DIRECTOR 1.00 X 0 0 0 PEGGY KILLIAN DIRECTOR 1.00 X 0 0 0 PAT KREDER DIRECTOR 1.00 X 0 0 0 CARRIE O'BRIEN DIRECTOR 1.00 X 0 0 0 REV CANON WAYNE SANDERS DIRECTOR 1.00 X 0 0 0 PEGGY STRAND DIRECTOR 1.00 X 0 0 0 NEVILLE WILLSMORE DIRECTOR 1.00 X 0 0 0 MICHAEL MCHALE CEO 3.00 57.00 X 0 562296 35068 GEORGE VIEU CFO 1.00 59.00 X 0 281320 8440 SOPHIA LUKAS COO OF HOUSING 1.00 59.00 X 0 313387 25503 204018 1157003 91399 1 0 1 0 0 115633 723135 838768 374454 374454 6015090 5898778 116312 116312 116312 263646 115633 148189 115457 115457 ADMINISTRATIVE FEES 541610 205007 205007 205007 1649998 0 0 811230 155915 155915 248770 248770 219320 219320 11418 11418 21683 21683 35427 35427 150879 150879 23346 23346 23358 23358 25729 25729 3762 3762 3178 3178 2976 288 2688 14182 14182 183 183 4721 4721 MEETINGS AND SPECIAL EV 19475 19475 OTHER EXPENSES 15828 254 3053 12521 DUES AND SUBSCRIPTIONS 9662 9569 93 MATERIALS AND SUPPLIES 3072 3072 2424 2424 995308 156169 240943 598196 1199439 85200 4128445 1788463 33622 8622 765952 845624 0 11936 13943 13943 0 0 4491066 7567408 125000 125000 10743524 10432253 115849 146180 2848813 1584286 2964662 1730466 X 2683804 2932570 5095058 5769217 7778862 8701787 10743524 10432253 654690 268235 0 X X 0 1 X 1 0 X 998071 3016923 1585241 254172 1102414 6956821 998071 3016923 1585241 254172 1102414 6956821 323155 6633666 73263 91593 188670 119588 374454 847568 1720 1500 205007 208227 8012616 0.82790 0.84140 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 1,720. 2021 AMOUNT: $ 1,500. 2024 AMOUNT: $ 205,007. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1201325 41492 1242817 1181490 19835 1201325 1164368 20417 -3295 1181490 1184691 -13696 6627 1164368 1186186 12689 14243 1184691 0.09580 0.61870 0.28550 0 0 13943 13943 0 0 DUE TO RELATED PARTIES 1584286 1584286 X 2040693 268235 148189 416424 1624269 25729 25729 1649998 1117768 148189 148189 969579 25729 25729 995308 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, 2024. IF APPLICABLE, THE ORGANIZATION WILL RECOGNIZE INTEREST AND PENALTIES RELATED TO UNDERPAYMENT OF INCOME TAXES AS INCOME TAX EXPENSE. AS OF DECEMBER 31, 2024, 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 DECEMBER 31, 2023, AUGUST 31, 2023, AND 2022, ARE OPEN FOR EXAMINATION AND MANAGEMENT ANTICIPATES THE STATUTE OF LIMITATIONS FOR THE TAX RETURN FOR THE YEAR ENDED DECEMBER 31, 2024, WILL EXPIRE IN NOVEMBER 2028. PART XI, LINE 2D - OTHER ADJUSTMENTS: EXPENSES RELATED TO FUNDRAISING 148,189. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES RELATED TO FUNDRAISING 148,189. PART V, LINE 4 - INTENDED USES FOR ENDOWMENT FUND ENDOWMENT USED FOR PROGRAM NEEDS OF RELATED ORGANIZATIONS. 2024 SUMMERFEST 359402 115633 243769 148189 LEADERSHIP CAMPAIGN 19327 19327 1 550 550 379279 115633 263646 148189 148189 115457 1 COMMUNITY ELDERCARE OF SD 328 MAPLE STREET SAN DIEGO CA 92103 330853316 3 7987 0 OPERATING AND CAPITAL SUPPORT ST PAUL'S EPISCOPAL HOME INC 328 MAPLE STREET SAN DIEGO CA 92131 952111196 3 135679 0 OPERATING AND CAPITAL SUPPORT SHATTUCK BENEVOLENCY 328 MAPLE STREET SAN DIEGO CA 92103 3 12249 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 DEVELOPMEN 196603 0 3067 0 4348 0 14360 0 8028 0 226406 0 0 0 MICHAEL MCHALE CEO 0 490512 0 70200 0 1584 0 28776 0 6292 0 597364 0 0 GEORGE VIEU CFO 0 236104 0 45000 0 216 0 8440 0 0 0 289760 0 0 SOPHIA LUKAS COO OF HOUSING 0 284947 0 28200 0 240 0 24379 0 1124 0 338890 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. 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 7987 GAAP ST PAUL'S EPISCOPAL HOME INC B 135679 GAAP ST PAUL'S EPISCOPAL HOME INC D 36916818 GAAP ST PAUL'S EPISCOPAL HOME INC K 14182 GAAP ST PAUL'S EPISCOPAL HOME INC P 286957 GAAP ST PAUL'S EPISCOPAL HOME INC O 536619 GAAP ST PAUL'S EPISCOPAL HOME INC M 135446 GAAP