2026-04-03T08:28:04-07:00 2025-05-31 992129308 HANSEN HUNTER LLC 7080 SW FIR LOOP STE 100 PORTLAND OR 97223 990 2024-06-01 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 2025-04-02 true true Hansen Hunter Company PC P00051709 5032442134 2024 2025-03-06 01:10:19Z Dennis Bacopulos 32496123 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. 13 13 415 13 0 724553 1525725 27878956 30913573 251466 56825 -4509 0 28850466 32496123 0 0 17670400 19370611 0 39171 12599153 13244669 30269553 32615280 -1419087 -119157 61693815 64547862 26134818 29115586 35558997 35432276 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 27794489 30913573 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. 27794489 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 52 0 true 415 false false false false false false false false 0 false false false false false false false X 13 13 true false false false false false false true false false false true true true true true true true true false CA X X Terry Anderson 5592518414 6720 E KINGS CANYON RD FRESNO CA 93727 DENNIS BACOPULOS CEO 40.00 0.00 X 452757 0 11575 ANGELA HOPKINS RCFE EXEC DIR 40.00 0.00 X 217092 0 25530 MARY BATTAD senior ED OF HR 40.00 0.00 X 198695 0 13810 TERRY ANDERSEN dir. of finance 40.00 0.00 X 182742 0 24314 PAUL ROCHA Executive Dir. 40.00 0.00 X 193069 0 11619 NICK NOLAN CAMPUS OPS DIR. 40.00 0.00 134735 0 26002 SHERRIE HARMON NURSING DIRECTOR 40.00 0.00 148422 0 6012 DORA PENA REGISTERED NURSE 40.00 0.00 143042 0 0 BRENDA RAMSHAW S&M director 40.00 0.00 X 130208 0 12053 ROBERT ORTIZ III EXECUTIVE CHEF 40.00 0.00 124920 0 8607 GURMEET SIDHU REGISTERED NURSE 40.00 0.00 112940 0 0 SANDRA FILLMORE Controller 40.00 0.00 X 107043 0 0 LUCY K GRAYSON President 20.00 0.00 X X 0 0 0 MITCH BAGDASARIAN Chairman 4.00 0.00 X X 0 0 0 VAHAGN BZNOUNI DIRECTOR 1.00 0.00 X 0 0 0 GEORGIA SAMPLE Secretary 1.00 0.00 X X 0 0 0 MARY BRAA 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 Treasurer 1.00 0.00 X X 0 0 0 STEVE SHAHBAZIAN Director 1.00 0.00 X 0 0 0 AZNIV TASHJIAN RESIDENT REP. 1.00 0.00 X 0 0 0 2145665 139522 12 false true false NEXGENERAL CONSTRUCTION LLC 7959 W HERNDON FRESNO CA 93723 GENERAL CONTRACTOR 4131964 COMMUNITY CARE HEALTH PLAN 45 RIVER PARK PL STE 501 FRESNO CA 93720 HEALTH CARE CONTRACTOR 1356839 L & J TELESMANIC REHAB SYSTEMS INC 7065 N CHESTNUT 1301 FRESNO CA 93720 PHYSICAL THERAPY 1113861 CIS SECURITY 31 Tech Valley Drive East Greenbush NY 12061 SECURITY SERVICES 158990 COMMUNITY MOBILE DIAGNOSTICS LLC 10948 BIGGIE ST SAN LEANDRO CA 94577 LAB SERVICES 128822 6 1525725 1525725 RESIDENT SERVICE REVENUE 623000 30913573 30913573 30913573 56825 56825 0 0 0 0 0 0 0 0 32496123 30913573 56825 0 0 0 0 1580507 395127 1185380 0 13395413 12999970 395443 80292 60219 20073 3045962 2393331 652631 1268437 1097438 170999 82613 82613 142536 142536 66365 66365 0 0 0 1175462 812750 362712 45635 45635 184253 184253 295713 295713 0 1596253 1532403 63850 32110 2678 29432 0 0 1107738 1039644 68094 0 2751318 2641265 110053 434988 26386 408602 Health care ancillary expenses 1777518 1777518 Dietary 1437759 1437759 SUPPLIES 741326 682620 58706 Equipment 368720 259529 109191 1004362 635852 329339 39171 32615280 27794489 4781620 39171 185663 328549 2418020 1875530 700000 2048716 2203833 0 0 0 153628 199744 176945 154126 80331771 25744983 52596947 54586788 3168555 3254262 0 0 0 945341 1245030 61693815 64547862 3084760 2818593 101774 87441 22501453 21844465 3170000 304714 975000 142117 220087 26134818 29115586 X 33566716 34688225 1992281 744051 35558997 35432276 61693815 64547862 -119157 -7564 X false true X true false X 3366422 5606618 1840876 724553 1525725 13064194 19058551 20473272 24811698 27878956 30913573 123136050 30320 30320 0 0 22424973 26110210 26652574 28603509 32439298 136230564 0 0 136230564 152200 150257 80012 176357 56825 615651 0 152200 150257 80012 176357 56825 615651 0 0 22577173 26260467 26732586 28779866 32496123 136846215 0.99550 0.93470 0.00450 0.00600 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3168551 3174258 true true 44701 44701 67144130 19234544 47909586 2225239 1508535 716704 10917701 5001904 5915797 54586788 DERIVATIVEs - long-term debt obligations 47362 expansion deposit 94000 Other Liabilities 73767 Patient Trust Liability 4958 220087 X 32259041 -7564 -7564 32266605 229518 229518 32496123 32385762 32385762 229518 229518 32615280 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, 2025. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S expenses grouped with revenue $229518 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S expenses grouped with revenue $229518 X X X false false false false false false false true false ANGELA HOPKINS RCFE EXEC DIR 192092 25000 4816 20714 242622 DENNIS BACOPULOS CEO 392757 60000 11575 464332 MARY BATTAD senior ED OF HR 173695 25000 5203 8607 212505 NICK NOLAN CAMPUS OPS DIR. 129735 5000 3500 22502 160737 PAUL ROCHA Executive Dir. 168069 25000 3075 8544 204688 SHERRIE HARMON NURSING DIRECTOR 143422 5000 2000 4012 154434 TERRY ANDERSEN dir. of finance 157742 25000 3600 20714 207056 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 2955000 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 33564 room rental false 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 FROMINFORMATION PROVIDED BY MANAGEMENT. THE FORM 990 IS PRESENTED IN DRAFT FORMTO THE BOARD OF DIRECTORS, THE ADMINISTRATOR, THE BUSINESS OFFICE MANAGER,THE CONTROLLER, AND THE ACCOUNTANT FOR REVIEW AND APPROVAL, PRIOR TO THEFORM BEING SUBMITTED TO THE IRS. Form 990, Part VI, Section B, Line 12c THE CALIFORNIA HOME FOR THE AGED, INC DOES HAVE A FORMAL WRITTEN CONFLICT OF INTEREST POLICY. 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, 2025, 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