Civic Intelligence

St John'S Retirement Village

990 • Fiscal year 2015 • EIN 94-1636507

Oct 01, 2014 to Sep 30, 2015 • Filed on Mar 22, 2016

135 Woodland AvenueWoodland, CA 95695

(530) 662-1290

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

82nd percentile

0.68x

Higher debt load relative to assets than 82% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

69th percentile

0.48x

Higher debt load relative to revenue than 69% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

25th percentile

-4.4%

Higher net margin than 25% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

53rd percentile

$125,077

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

11th percentile

-9.1%

Faster asset growth than 11% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

40th percentile

0.5%

Faster revenue growth than 40% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Down

$7,011,729

Down $698,939 (-9.1%) from 2014

Net Assets

Down

$2,272,438

Down $478,553 (-17%) from 2014

Liabilities

Down

$4,739,291

Down $220,386 (-4.4%) from 2014

Revenue

Up

$9,971,141

Up $47,124 (+0.5%) from 2014

Expenses

Up

$10,408,609

Up $637,247 (+6.5%) from 2014

Net Income

Down

-$437,468

Down $590,123 (-387%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $7,544,875Liabilities 2010: $5,591,482Net Assets 2010: $1,953,3932010Assets 2011: $7,772,828Liabilities 2011: $5,481,179Net Assets 2011: $2,291,6492011Assets 2012: $7,695,130Liabilities 2012: $5,508,791Net Assets 2012: $2,186,3392012Assets 2013: $7,923,477Liabilities 2013: $5,325,663Net Assets 2013: $2,597,8142013Assets 2014: $7,710,668Liabilities 2014: $4,959,677Net Assets 2014: $2,750,9912014Assets 2015: $7,011,729Liabilities 2015: $4,739,291Net Assets 2015: $2,272,4382015Assets 2016: $6,699,584Liabilities 2016: $4,360,773Net Assets 2016: $2,338,8112016Assets 2017: $6,615,086Liabilities 2017: $4,096,101Net Assets 2017: $2,518,9852017Assets 2018: $6,768,426Liabilities 2018: $3,910,641Net Assets 2018: $2,857,7852018Assets 2019: $6,415,471Liabilities 2019: $3,520,109Net Assets 2019: $2,895,3622019Assets 2020: $6,358,631Liabilities 2020: $3,043,649Net Assets 2020: $3,314,9822020Assets 2021: $5,423,553Liabilities 2021: $3,823,023Net Assets 2021: $1,600,5302021Assets 2022: $3,781,438Liabilities 2022: $3,799,994Net Assets 2022: -$18,5562022Assets 2023: $3,907,479Liabilities 2023: $2,373,691Net Assets 2023: $1,533,7882023Assets 2024: $3,074,340Liabilities 2024: $2,105,945Net Assets 2024: $968,3952024

Highlighted filing

2015

Assets$7,011,729
Liabilities$4,739,291
Net Assets$2,272,438

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $8,774,7772010Expenses 2011: $9,170,9782011Expenses 2012: $9,325,8932012Expenses 2013: $9,172,3172013Revenue 2014: $9,924,017Expenses 2014: $9,771,362Net Income 2014: $152,6552014Revenue 2015: $9,971,141Expenses 2015: $10,408,609Net Income 2015: -$437,4682015Revenue 2016: $10,212,506Expenses 2016: $10,147,774Net Income 2016: $64,7322016Revenue 2017: $10,736,720Expenses 2017: $10,557,119Net Income 2017: $179,6012017Revenue 2018: $10,721,955Expenses 2018: $10,387,661Net Income 2018: $334,2942018Revenue 2019: $10,849,299Expenses 2019: $10,814,086Net Income 2019: $35,2132019Revenue 2020: $11,308,210Expenses 2020: $10,883,379Net Income 2020: $424,8312020Revenue 2021: $5,406,958Expenses 2021: $6,744,008Net Income 2021: -$1,337,0502021Revenue 2022: $2,133,906Expenses 2022: $3,743,699Net Income 2022: -$1,609,7932022Revenue 2023: $1,341,290Expenses 2023: $902,186Net Income 2023: $439,1042023Revenue 2024: $260,300Expenses 2024: $825,690Net Income 2024: -$565,3902024

Highlighted filing

2015

Revenue$9,971,141
Expenses$10,408,609
Net Income-$437,468
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Mar 22, 2016
Return Version
2014v6.0
Gross Receipts
$9,998,737
Mission and Program Overview

Mission

To honor the organization's residents' dignity, independence and spirituality by providing them with a safe, supportive and caring environment in which to live. The organization's mission is to provide housing, health care, and other related services to residents in its multi-level assisted living facilities.

To honor the organization's residents' dignity, independence and spirituality by providing them with a safe, supportive and caring environment in which to live. The organization's mission is to provide housing, health care, and other related services to residents in its multi-level assisted living facilities and its skilled nursing facility.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,850,352$5,523,986▼ $326,366
Cash and Non-Interest-Bearing Accounts$793,726$802,253▲ $8,527
Accounts Receivable$788,885$440,176▼ $348,709
Prepaid Expenses and Deferred Charges$263,327$231,153▼ $32,174
Investments in Publicly Traded Securities$7,551$7,875▲ $324
Total Assets$7,710,667$7,011,729▼ $698,938
Other Assets Total$6,826$6,286▼ $540
Liabilities
Unsecured Notes Loans Payable$4,215,012$3,963,373▼ $251,639
Other Liabilities$448,309$498,463▲ $50,154
Accounts Payable and Accrued Expenses$188,852$211,195▲ $22,343
Deferred Revenue$107,503$66,260▼ $41,243
Total Liabilities$4,959,676$4,739,291▼ $220,385
Net Assets / Fund Balance
Unrestricted Net Assets$2,669,513$2,272,438▼ $397,075
Temporarily Rstr Net Assets$81,478--
Total Net Assets Fund Balance$2,750,991$2,272,438▼ $478,553
Total Liabilities and Net Assets / Fund Balance$7,710,667$7,011,729▼ $698,938

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,390,551$7,488,735$12,879,286
Equipment$39,861$125,121$164,982
Land$75,430-$75,430
Other Land Buildings$18,144-$18,144
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Manjula D SinghLvnFT$111,559$13,518$125,077
Siv WinbergCFOFT$113,191$8,327$121,518
M Therese BrownCEOFT$59,884$4,465$64,349

Board Members and Trustees

NameTitle
Marilyn MitchellPresident
Jaisie LozanoDirector of
Diane KrauseMember
Don GrayMember
Jane MartinMember
Janet CarrereMember
Suzanne AndersonMember
Vicki BournMember
Jenee RawlingsSecretary
Larry BearTreasurer
Chuck SantoniVice-preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Sysco FoodsFood ServicesPO BOX 138007, Sacramento, CA 95813$359,365
Dynamic Medical Management INCTherapies - Pt4605 W IMPERIAL VIEW CT, Rocklin, CA 95677$305,077
EskatonIt/other Mgmt5105 MANZANITA AVENUE, Carmichael, CA 95608$134,231
Revenue and Support

Revenue Composition

Contributions and Grants
$156,581
Program Service Revenue
$9,779,178
Investment Income
$1,790
Other Revenue
$33,592
All Other Contributions
$105,132
Change in Net Assets
$-437,468

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,893,783
Revenue Not Reported on Financial Statements
$77,358
Revenue Not Reported on Form 990
$27,920
Other Revenue Adjustments
$77,358
Total Revenue per Audited Statements
$9,921,703
Total Revenue per Form 990
$9,971,141
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,659,393
Other Expenses$3,749,216
Total Fundraising Expense$387,667
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,155,987$488,940$244,470$4,889,397
Other Employee Benefits$1,009,460$118,760$59,380$1,187,600
Fees for Services Other$210,531$229,926$3,644$444,101
Depreciation Depletion$425,883--$425,883
Payroll Taxes$337,050$39,653$19,826$396,529
Other Expenses$299,586$63,681$20,916$384,183
All Other Expenses$331,678$1,214$370$333,262
Current Officers, Directors, Trustees, and Key Employees$60,773$115,801$9,293$185,867
Interest$172,544--$172,544
Insurance$115,148$11,122-$126,270
Fees for Services Legal$175$54,096-$54,271
Advertising$1,424$3,861$26,763$32,048
Fees for Services Accounting-$28,075-$28,075
Total Functional Expenses$8,680,104$1,340,838$387,667$10,408,609

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$10,408,609
Total Expenses per Audited Statements$10,358,847
Expenses per Audited Statements$10,331,251
Expenses Not Reported on Financial Statements$77,358
Other Expense Adjustments$77,358
Expenses Not Reported on Form 990$27,596
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$61,188
Fundraising Direct Expenses$27,596
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Rhythm & Ribs$73,638$61,188$11,383$49,805
Total Events$73,638$61,188$27,596$33,592
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Expenses$498,463
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The draft of the form 990 is distributed to the board members together with the copy of audited financial statements and trial balance for review and comparison. The board assigns one of its qualified members to review the return. Upon resolution of questions/issues and approval by the designated board member, the board approves the return for filing.

Form 990, Page 6, Part VI, Line 12C

Management monitors and enforces compliance on a regular basis.

Form 990, Page 6, Part VI, Line 15A

The board conducts market survey of pay rates and other available data in order to determine compensation of the officers of the organization.

Form 990, Page 6, Part VI, Line 15B

The board conducts market survey of pay rates and other available data in order to determine compensation of the officers and key employees of the organization.

Form 990, Page 6, Part VI, Line 19

The governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
ST JOHN'S RETIREMENT VILLAGE
EIN
94-1636507
Phone
5306621290
Address
135 WOODLAND AVENUE, WOODLAND, CA 95695

Signing Officer

Name
M Therese Brown
Title
CEO
Phone
5306621290
Signed
2016-03-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
M Therese Brown
Formed
1967
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
10
Employees
250
Volunteers
80

Preparer

Firm
Kellogg & Andelson Accountancy Corp
Address
21700 OXNARD ST STE 800, WOODLAND HILLS, CA 91367-7500
Preparer
Yefim Sklyar
Phone
8189752040
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To honor the organization's residents' dignity, independence and spirituality by providing them with a safe, supportive and caring environment in which to live. The organization's mission is to provide housing, health care, and other related services to residents in its multi-level assisted living facilities and its skilled nursing facility.

Form 990, Part XI, Line 9

Fundraising expenses 27,596 bad debts -77,358 fundraising expenses -27,596 bad debts 77,358

Financial Statement Notes

Schedule D, Page 3, Part X

The organization evaluates uncertain tax positions through its review of the sources of income to identify unrelated business taxable income and certain other matters, including those which may affect its tax exempt status. The effect of the uncertainty would be recorded if the outcome was considered probable and reasonably estimable. As of september 30, 2015 and 2014, the organization had no uncertain tax positions requiring accrual. Part xii, line 4b - expense amounts included on return - other bad debts 77,358 part xii, line 2d - expense amounts included in financials - other fundraising expenses 27,596 part xiii - supplemental financial information part xi, line 2d other adjustments direct fundraising expenses of 27,596 are reported as expenses in the financial statements.

Schedule D, Page 4, Part XI, Line 2D

Fundraising expenses 27,596

Schedule D, Page 4, Part XI, Line 4B

BAD DEBTS 77,358

Schedule D, Page 4, Part XII, Line 2D

Fundraising expenses 27,596

Schedule D, Page 4, Part XII, Line 4B

BAD DEBTS 77,358

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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.07$2.11$0.97$0.26$0.83$0.57
2023Detailed filing. Detailed filing data is available for this year.$3.91$2.37$1.53$1.34$0.90$0.44
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.78$3.80$0.02$2.13$3.74$1.61
2021Detailed filing. Detailed filing data is available for this year.$5.42$3.82$1.60$5.41$6.74$1.34
2020Detailed filing. Detailed filing data is available for this year.$6.36$3.04$3.31$11.3$10.9$0.42
2019Detailed filing. Detailed filing data is available for this year.$6.42$3.52$2.90$10.8$10.8$0.04
2018Detailed filing. Detailed filing data is available for this year.$6.77$3.91$2.86$10.7$10.4$0.33
2017Detailed filing. Detailed filing data is available for this year.$6.62$4.10$2.52$10.7$10.6$0.18
2016Detailed filing. Detailed filing data is available for this year.$6.70$4.36$2.34$10.2$10.1$0.06
2015Detailed filing. Detailed filing data is available for this year.$7.01$4.74$2.27$9.97$10.4$0.44
2014Detailed filing. Detailed filing data is available for this year.$7.71$4.96$2.75$9.92$9.77$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.92$5.33$2.60$9.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.70$5.51$2.19$9.33
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.77$5.48$2.29$9.17
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.54$5.59$1.95$8.77
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $5M-$10M nonprofits