Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 81-2951897 • 501(c)3 • San Francisco, CA
Profile
Vsl's mission is to design, finance, construct and operate a continuing care retirement community in walnut creek, california on a non profit, nondenominational basis and to engage in any other activities that further such purpose.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
10th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
63rd percentile
Higher net margin than 63% of similar nonprofits.
Top Officer Pay
92nd percentile
Higher top officer pay than 92% of similar nonprofits.
Top officer pay equals 4.9% of source-year revenue.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
3rd percentile
Faster revenue growth than 3% of similar nonprofits.
Assets
Down$213,796,429
Down $28,313,963 (-12%) from 2021
Liabilities
Down$216,039,090
Down $24,993,730 (-10%) from 2021
Net Assets
Down-$2,242,661
Down $3,320,233 (-308%) from 2021
Revenue
Up$22,788,299
Up $15,153,976 (+198%) from 2021
Expenses
Down$20,508,481
Down $351,889 (-1.7%) from 2021
Net Income
Up$2,279,818
Up $15,505,865 (+117%) from 2021
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.
See schedule o viamonte senior living, inc.'s mission is to provide homes and services to seniors for healthy aging through improving the quality of life and providing a range of support, or assistive services, in addition to the lifestyle-focused amenities and much more for the seniors.
Viamonte senior living 1, inc. ("vsl") provides organization structure and leadership to meet the needs and improve the quality of life of older persons by offering housing and programs.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $184,520,498 | $182,760,847 | ▼ $1,759,651 |
| Savings and Temporary Cash Investments | $90,782,571 | $54,842,086 | ▼ $35,940,485 |
| Investments in Publicly Traded Securities | $6,620,932 | $3,220,451 | ▼ $3,400,481 |
| Cash and Non-Interest-Bearing Accounts | $585,385 | $1,287,008 | ▲ $701,623 |
| Accounts Receivable | $313,169 | $0 | ▼ $313,169 |
| Total Assets | $282,822,555 | $242,110,392 | ▼ $40,712,163 |
| Liabilities | |||
| Tax Exempt Bond Liabilities | $185,618,967 | $131,745,761 | ▼ $53,873,206 |
| Other Liabilities | $61,422,255 | $103,400,254 | ▲ $41,977,999 |
| Escrow Account Liability | $6,620,347 | $3,219,866 | ▼ $3,400,481 |
| Accounts Payable and Accrued Expenses | $14,851,977 | $2,666,939 | ▼ $12,185,038 |
| Total Liabilities | $268,513,546 | $241,032,820 | ▼ $27,480,726 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $14,309,009 | $1,077,572 | ▼ $13,231,437 |
| Total Net Assets Fund Balance | $14,309,009 | $1,077,572 | ▼ $13,231,437 |
| Total Liabilities and Net Assets / Fund Balance | $282,822,555 | $242,110,392 | ▼ $40,712,163 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $167,631,570 | $3,343,589 | $170,975,159 |
| Land | $11,211,075 | - | $11,211,075 |
| Other Land Buildings | $2,949,613 | $354,249 | $3,303,862 |
| Equipment | $968,589 | $144,086 | $1,112,675 |
| Name | Title |
|---|---|
| David Jamison | Chair |
| Sara Mcvey | President and CEO |
| Steve Herman | Vice Chair |
| Gary Freeman | Board Member |
| Michele Stratton | Board Member |
| Philip Placier | Board Member |
| Melody Mitchell Allan | Executive Director, Viamonte |
| Charles Shoemake | CFO |
| David J Latina | Chief Business Development Officer |
| Martha a Atwood | Chief Hr & Compliance Officer |
| Line Item | Amount |
|---|---|
| Other Expenses | $16,230,488 |
| Salaries, Compensation, and Employee Benefits | $4,629,882 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Interest | $6,771,918 | - | - | $6,771,918 |
| Other Salaries and Wages | $3,710,476 | - | - | $3,710,476 |
| Depreciation Depletion | $3,294,494 | - | - | $3,294,494 |
| Fees for Services Other | $2,333,970 | $23,680 | - | $2,357,650 |
| Occupancy | $585,145 | $26,164 | - | $611,309 |
| Other Employee Benefits | $541,617 | $24,218 | - | $565,835 |
| Office Expenses | $488,475 | $21,841 | - | $510,316 |
| All Other Expenses | $248,843 | $87,179 | - | $336,022 |
| Insurance | $253,383 | $11,330 | - | $264,713 |
| Advertising | $250,473 | $11,200 | - | $261,673 |
| Payroll Taxes | $179,630 | $8,032 | - | $187,662 |
| Information Technology | $176,734 | $7,902 | - | $184,636 |
| Current Officers, Directors, Trustees, and Key Employees | - | $165,909 | - | $165,909 |
| Fees for Services Management | $137,700 | $6,157 | - | $143,857 |
| Other Expenses | $481,684 | $105,288 | - | $105,288 |
| Fees for Services Legal | - | $35,262 | - | $35,262 |
| Conferences and Meetings | $19,752 | $883 | - | $20,635 |
| Fees for Services Accounting | - | $5,645 | - | $5,645 |
| Travel | $2,314 | $103 | - | $2,417 |
| Total Functional Expenses | $20,262,882 | $597,488 | $0 | $20,860,370 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $20,860,370 |
| Total Expenses per Audited Statements | $20,860,370 |
| Total Expenses per Form 990 | $20,860,370 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Liability on Refundable Contracts | $64,727,114 |
| Unamortized Entrance Fees | $29,520,062 |
| Due to Affiliates | $7,822,478 |
| Entrance Fees Received in Advance | $1,330,600 |
| Bond | Issuer | Issued | Issue Price | Purpose |
|---|---|---|---|---|
| A | California Statewide Communities Development Authority | 2018-05-24 | $191,365,162 | SEE PART VI |
| Bond | Total Proceeds | Spent | Retired | Issuance Costs |
|---|---|---|---|---|
| A | $198,232,640 | $5,248,920 | $55,000,000 | $1,648,564 |
“Vsl was formed by sequoia living, inc. ("sequoia living"), formerly known as northern california presbyterian homes and services, inc., which is the sole corporate member of vsl.”
“Vsl is governed by a board of directors consisting of four to six members. Sequoia living, vsl's sole corporate member, appoints all board members. In addition to appointment of the board, sequoia living also provides management and development services to vsl.”
“Sequoia living, inc, the sole corporate member shall have the right to vote on: (a) the election of directors; (b) the removal of directors pursuant to section 5222 of the california nonproift public benefit corporation law; (c) any amendment to the bylaws that materially and adversely affects member voting rights, and all amendments to the articles of incorporation of the corporation, except for amendments permitted to be adopted by the board alone under section 5812(b) of the california nonprofit public benefit corporation law; (d) the disposition of all or substantially all of the assets of the corporationl; (e) any merger of the corporation; (f) any dissolution of the corporation; (g) any change in the formal or informal expressions of philosophy or purpose of the corporation; and (h) any other matters that must properly be presented to the member for a vote, pursuant to the corporation's articles of incorporation, bylaws, or action of the board, or by operation of the law.”
“The form 990 is prepared by moss adams llp, based on the information provided by the organization's staff. Prior to filing, the form 990 is distributed to all members of the board of directors and reviewed by the audit & compliance committee of the board of directors. Once the form 990 is approved by the committee, moss adams llp signs as preparer and the chief financial officer signs on behalf of the organization.”
“Viamonte senior living 1 inc. Annually reviews any conflicts disclosed by its board members. Any questions that arise regarding potential conflicts are addressed immediately. Board members who have a conflict of interest do not vote on any matter related to the issue for which they have the conflict.”
“Governing documents, the conflict of interest policy, financial statements, and form 990 are made available to the public through the sequoia living website. The organization also makes these items available upon request.”
“Viamonte, inc. Is a new retirement living community that provides exceptional life experiences for older adults in northern california. Viamonte provides independent living, assisted living, and memory care levels of care to their residents. In addition, viamonte also provides its residents with meals, housekeeping, laundry, maintenance, and transportation services, as well as salon and spa services. Residents are also encouraged to participate in various activities provided by viamonte, including social, physical and cultural activities, e.g., games, yoga, etc.”
“Temporary labor: program service expenses 117,754. Management and general expenses 5,265. Fundraising expenses 0. Total expenses 123,019. Other outside services: program service expenses 2,059,600. Management and general expenses 11,412. Fundraising expenses 0. Total expenses 2,071,012. Security services: program service expenses 39,351. Management and general expenses 1,760. Fundraising expenses 0. Total expenses 41,111. Medical care: program service expenses 117,265. Management and general expenses 5,243. Fundraising expenses 0. Total expenses 122,508.”
“The refundable deposits are required to be held in escrow by the state of california. There are currently 31 escrow accounts designated by prospects. Interest accrues to the depositor and will be returned with the deposit upon completion of the unit.”
“Vsl has been granted tax exemption from federal income tax under the internal revenue code, section 501(c)(3). This internal revenue code section provides for taxation of certain unrelated business income. Management believes that vsl has had no significant unrelated business income to date. Vsl is exempt from state income tax under similar provisions of the franchise tax board of the state of california. At december 31, 2021 and 2020, there were no such uncertain tax positions.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 14851977 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 2666939 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 313169 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | VIAMONTE SENIOR LIVING 1, INC. ("VSL") PROVIDES ORGANIZATION STRUCTURE AND LEADERSHIP TO MEET THE NEEDS AND IMPROVE THE QUALITY OF LIFE OF OLDER PERSONS BY OFFERING HOUSING AND PROGRAMS. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 11200 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 250473 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 261673 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 87179 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 248843 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 336022 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | CHARLIE SHOEMAKE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4152027800 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1525 POST STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SAN FRANCISCO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94109 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 585385 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1287008 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 165909 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 165909 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 883 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 19752 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 20635 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CreditCounselingInd | 0 | 1 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 21547 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 46314 |
| IRS990/CYOtherExpensesAmt | 0 | 16230488 |
| IRS990/CYOtherRevenueAmt | 0 | 59483 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 7506979 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -13226047 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 4629882 |
| IRS990/CYTotalExpensesAmt | 0 | 20860370 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 7634323 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 3294494 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 3294494 |
| IRS990/Desc | 0 | CONSTRUCTION AND OPERATION OF A CONTINUING CARE RETIREMENT COMMUNITY IN WALNUT CREEK, CALIFORNIA ON A NONPROFIT, NONDENOMINATIONAL BASIS. THE NEW FACILITY ("VIAMONTE") OPENED IN NOVEMBER 2020 AND CONSISTS OF 174 INDEPENDENT LIVING UNITS, WITH AN ADDITIONAL 7 ASSISTED LIVING UNITS AND 10 MEMORY CARE UNITS OPENED DURING IN 2021. IN ADDITION, VIAMONTE ALSO PROVIDES ITS RESIDENTS WITH MEALS, HOUSEKEEPING, LAUNDRY, MAINTENANCE, AND TRANSPORTATION SERVICES, AS WELL AS SALON AND SPA SERVICES. RESIDENTS ARE ALSO ENCOURAGED TO PARTICIPATE IN VARIOUS ACTIVITIES PROVIDED BY VIAMONTE, INCLUDING SOCIAL, PHYSICAL AND CULTURAL ACTIVITIES, E.G., GAMES, YOGA, ETC. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 63 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/EscrowAccountInd | 0 | 0 |
| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 6620347 |
| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 3219866 |
| IRS990/ExpenseAmt | 0 | 20262882 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 5645 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 5645 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 35262 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 35262 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 6157 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 137700 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 143857 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 23680 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 2333970 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 2357650 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.90 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.90 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.80 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.90 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.90 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 38.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 38.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 38.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.20 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 24706 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 41133 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 23968 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 32379 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 40045 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DAVID JAMISON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | STEVE HERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MICHELE STRATTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | PHILIP PLACIER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | GARY FREEMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | SARA MCVEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MARTHA A ATWOOD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | CHARLES SHOEMAKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DAVID J LATINA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | MELODY MITCHELL ALLAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 558073 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 263461 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 336370 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 326324 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 221941 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | PRESIDENT AND CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | CHIEF HR & COMPLIANCE OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | CFO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | CHIEF BUSINESS DEVELOPMENT OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | EXECUTIVE DIRECTOR, VIAMONTE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2016 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 7634323 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 7902 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 176734 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 184636 |
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| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 253383 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 264713 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 6771918 |
| IRS990/InterestGrp/TotalAmt | 0 | 6771918 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 46314 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 46314 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 6620932 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 3220451 |
| IRS990/InvestTaxExemptBondsInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 83 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 184520498 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 182760847 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 186602771 |
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| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | VSL'S MISSION IS TO DESIGN, FINANCE, CONSTRUCT AND OPERATE A CONTINUING CARE RETIREMENT COMMUNITY IN WALNUT CREEK, CALIFORNIA ON A NON PROFIT, NONDENOMINATIONAL BASIS AND TO ENGAGE IN ANY OTHER ACTIVITIES THAT FURTHER SUCH PURPOSE. |
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| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1077572 |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1077572 |
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| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 585145 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 611309 |
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| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 488475 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 510316 |
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| IRS990/OnBehalfOfIssuerInd | 0 | 0 |
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| IRS990/OtherExpensesGrp/Desc | 0 | REPAIR AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | FOOD |
| IRS990/OtherExpensesGrp/Desc | 2 | OTHER TAXES AND LICENSE |
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| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 21538 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 105288 |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 481684 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 503222 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 105288 |
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| IRS990/PartialLiquidationInd | 0 | 0 |
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| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 179630 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 187662 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | SARA MCVEY |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 623000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 623000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | RESIDENT FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | AMORT OF ENTRANCE FEES |
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| IRS990/PYContributionsGrantsAmt | 0 | 277 |
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| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
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| IRS990/PYOtherRevenueAmt | 0 | 7500 |
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| IRS990/PYTotalRevenueAmt | 0 | 703209 |
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| IRS990/RelatedEntityInd | 0 | 1 |
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| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
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| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 426 |
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| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 7506979 |
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| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 426 |
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| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 10800 |
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| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 116213 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
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| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 7794371 |
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| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
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| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 7794371 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 10800 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2058995 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 38856 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 10414810 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
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| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 3343589 |
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| IRS990ScheduleD/DistributionsDuringYearAmt | 0 | 3400481 |
| IRS990ScheduleD/EndingBalanceAmt | 0 | 3219866 |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 144086 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1112675 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
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| IRS990ScheduleD/ExplanationProvidedInd | 0 | X |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 11211075 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 7822478 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 64727114 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 29520062 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 1330600 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO AFFILIATES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | LIABILITY ON REFUNDABLE CONTRACTS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | UNAMORTIZED ENTRANCE FEES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | ENTRANCE FEES RECEIVED IN ADVANCE |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -5391 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 7634323 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE REFUNDABLE DEPOSITS ARE REQUIRED TO BE HELD IN ESCROW BY THE STATE OF CALIFORNIA. THERE ARE CURRENTLY 31 ESCROW ACCOUNTS DESIGNATED BY PROSPECTS. INTEREST ACCRUES TO THE DEPOSITOR AND WILL BE RETURNED WITH THE DEPOSIT UPON COMPLETION OF THE UNIT. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | VSL HAS BEEN GRANTED TAX EXEMPTION FROM FEDERAL INCOME TAX UNDER THE INTERNAL REVENUE CODE, SECTION 501(C)(3). THIS INTERNAL REVENUE CODE SECTION PROVIDES FOR TAXATION OF CERTAIN UNRELATED BUSINESS INCOME. MANAGEMENT BELIEVES THAT VSL HAS HAD NO SIGNIFICANT UNRELATED BUSINESS INCOME TO DATE. VSL IS EXEMPT FROM STATE INCOME TAX UNDER SIMILAR PROVISIONS OF THE FRANCHISE TAX BOARD OF THE STATE OF CALIFORNIA. AT DECEMBER 31, 2021 AND 2020, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART IV, LINE 2B: |
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