Lytton Gardens III

“The organization together with its affiliated organizations (see schedule r) entered into a memorandum of understanding with episcopal senior communities (esc), april 1, 2008 whereas esc assigned lytton gardens senior communities to provide certain administrative, accounting, fundraising and other general management services and the employment of personnel on a shared basis.”

“Senior resources of the west, a california nonprofit public benefit corporation is the sole member of lytton gardens, inc.”

“THE BOARD OF LYTTON GARDENS, INC. (LGI) IS IDENTICAL TO THE BOARD OF SENIOR RESOURCES OF THE WEST WHICH IS THE SOLE MEMBER OF LGI until June 4, 2015.”

“LYTTON GARDENS, INC. SHARES four BOARD MEMBERS WITH ALL OTHER RELATED LYTTON ENTITIES. DECISIONS ARE SHARED AND REQUIRE MAJORITY VOTE ACROSS ALL BOARD MEMBERS.”

“The cfo, management personnel, board of directors, and finance committee review the 990 information before filing.”

“Officers and board members are asked on an annual basis if there are any activities and/or affiliations that would pose a conflict with their ability to serve on the board or items that they will need to recuse themselves from voting on.”

“Senior management employees listed in part vii are employees of episcopal senior communities (esc), a related organization. They are paid and issued w-2s by esc; however, their compensation is allocated to various related organizations including lytton gardens, inc. Based on where their work is performed. Esc uses an independent consultant who analyzes and reports on reasonability of compensation every two years. The consultant is independent of management and reports directly to the chair of the board. The consultant reviews and provides a report on any issues with the compensation the ceo and/or the cfo receive including any issues around excess compensation. Additionally, all key executives compensation are reviewed by the consultant. This review includes total cash compensation and benefits including retirement plans. Every year, the vice president of human resources reviews the compensation for all management against market analysis guidelines and recommends changes. This review also includes a test of benefits against similar companies.”

“Policies and statements are available upon request.”

“All of the employees listed on form 990, part vii, section a and compensation reported on statement of functional expenses of form 990, part ix--officers, directors, trustees, and employees--are employed and compensated by episcopal senior communities (esc). Esc reports 100% of the individual's compensation on w-2's issued by esc. However, some of these employees are assigned duties for other related organizations (see schedule r for additional information regarding the related organizations). As a result of these assignments, wage and benefit costs are allocated to related organizations. The wage and benefit costs allocated to each organization are reported for each individual as being compensated directly from that organization and the balance of compensation is reported as compensation from related organizations.”

“Lytton gardens, inc. Transferred their assets to episcopal senior communitites and senior resources of the west on june 4, 2015 and now operates as part of episcopal senior communities.”

“Other FEES: Program service expenses 692,669. Management and general expenses 0. Fundraising expenses 0. Total expenses 692,669.”

“NET ASSET TRANSFER TO Senior Resources of the West -9,916,134. NET ASSET TRANSFER TO Episcopal Senior Communities 3,617,447. CURRENT YEAR ACTIVITY OF LYTTON GARDENS, Inc. -710,810.”