Civic Intelligence

The Reutlinger Community

990 • Fiscal year 2017 • EIN 94-3201366

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 09, 2017

4000 Camino TassajaraDanville, CA 94506

(925) 648-2800

Siviq Scores

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

Liabilities / Assets

45th percentile

0.21x

Higher debt load relative to assets than 45% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Liabilities / Revenue

59th percentile

0.43x

Higher debt load relative to revenue than 59% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Net Margin

24th percentile

-2.9%

Higher net margin than 24% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Top Officer Pay

64th percentile

$302,788

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Asset Growth

17th percentile

-3.4%

Faster asset growth than 17% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Revenue Growth

54th percentile

6.2%

Faster revenue growth than 54% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Assets

Down

$36,459,034

Down $1,278,829 (-3.4%) from 2016

Net Assets

Up

$28,759,258

Up $199,824 (+0.7%) from 2016

Liabilities

Down

$7,699,776

Down $1,478,653 (-16%) from 2016

Revenue

Up

$17,722,438

Up $1,041,658 (+6.2%) from 2016

Expenses

Up

$18,239,563

Up $995,069 (+5.8%) from 2016

Net Income

Up

-$517,125

Up $46,589 (+8.3%) from 2016

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $26,129,767Liabilities 2010: $10,591,491Net Assets 2010: $15,538,2762010Assets 2011: $25,932,607Liabilities 2011: $9,400,642Net Assets 2011: $16,531,9652011Assets 2012: $25,530,248Liabilities 2012: $9,356,707Net Assets 2012: $16,173,5412012Assets 2013: $35,861,738Liabilities 2013: $8,684,345Net Assets 2013: $27,177,3932013Assets 2014: $37,957,848Liabilities 2014: $8,649,567Net Assets 2014: $29,308,2812014Assets 2015: $38,304,267Liabilities 2015: $9,005,415Net Assets 2015: $29,298,8522015Assets 2016: $37,737,863Liabilities 2016: $9,178,429Net Assets 2016: $28,559,4342016Assets 2017: $36,459,034Liabilities 2017: $7,699,776Net Assets 2017: $28,759,2582017Assets 2018: $35,056,139Liabilities 2018: $7,860,495Net Assets 2018: $27,195,6442018Assets 2019: $34,922,750Liabilities 2019: $7,699,124Net Assets 2019: $27,223,6262019Assets 2020: $53,257,073Liabilities 2020: $9,147,156Net Assets 2020: $44,109,9172020Assets 2021: $53,732,663Liabilities 2021: $11,699,449Net Assets 2021: $42,033,2142021Assets 2022: $43,765,534Liabilities 2022: $9,573,589Net Assets 2022: $34,191,9452022Assets 2023: $43,863,080Liabilities 2023: $11,084,960Net Assets 2023: $32,778,1202023Assets 2024: $41,617,735Liabilities 2024: $11,351,659Net Assets 2024: $30,266,0762024

Highlighted filing

2017

Assets$36,459,034
Liabilities$7,699,776
Net Assets$28,759,258

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $12,921,8502010Expenses 2011: $13,751,3812011Expenses 2012: $13,673,2292012Expenses 2013: $13,970,8422013Revenue 2014: $15,321,358Expenses 2014: $14,256,749Net Income 2014: $1,064,6092014Revenue 2015: $15,224,349Expenses 2015: $15,014,292Net Income 2015: $210,0572015Revenue 2016: $16,680,780Expenses 2016: $17,244,494Net Income 2016: -$563,7142016Revenue 2017: $17,722,438Expenses 2017: $18,239,563Net Income 2017: -$517,1252017Revenue 2018: $16,581,979Expenses 2018: $18,571,224Net Income 2018: -$1,989,2452018Revenue 2019: $18,809,662Expenses 2019: $19,011,097Net Income 2019: -$201,4352019Revenue 2020: $8,961,401Expenses 2020: $10,509,711Net Income 2020: -$1,548,3102020Revenue 2021: $17,944,281Expenses 2021: $20,918,655Net Income 2021: -$2,974,3742021Revenue 2022: $18,001,080Expenses 2022: $22,244,311Net Income 2022: -$4,243,2312022Revenue 2023: $21,341,593Expenses 2023: $23,224,708Net Income 2023: -$1,883,1152023Revenue 2024: $19,778,807Expenses 2024: $22,296,174Net Income 2024: -$2,517,3672024

Highlighted filing

2017

Revenue$17,722,438
Expenses$18,239,563
Net Income-$517,125
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 9, 2017
Return Version
2016v3.0
Gross Receipts
$17,759,178
Mission and Program Overview

Mission

To promote the health and welfare of the community through the operation of a senior residential and nursing home facility. to provide outreach services and related health care and non-health care services to the elderly jewish community.

Care of elderly Jewish Community through residential and nursing home facility.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$14,157,950$21,217,388▲ $7,059,438
Investments in Publicly Traded Securities$10,133,915$10,499,913▲ $365,998
Pledges and Grants Receivable$4,740,545$2,681,784▼ $2,058,761
Accounts Receivable$1,003,488$1,466,382▲ $462,894
Prepaid Expenses and Deferred Charges$298,647$304,878▲ $6,231
Intangible Assets$231,398$219,531▼ $11,867
Inventories for Sale or Use$48,235$61,879▲ $13,644
Cash and Non-Interest-Bearing Accounts$302,472$7,279▼ $295,193
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Total Assets$37,737,863$36,459,034▼ $1,278,829
Other Assets Total$6,821,213$0▼ $6,821,213
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,576,983$6,344,127▼ $232,856
Accounts Payable and Accrued Expenses$2,601,446$1,330,649▼ $1,270,797
Deferred Revenue-$25,000-
Total Liabilities$9,178,429$7,699,776▼ $1,478,653
Net Assets / Fund Balance
Unrestricted Net Assets$20,777,923$22,416,374▲ $1,638,451
Temporarily Rstr Net Assets$7,498,001$6,059,374▼ $1,438,627
Permanently Rstr Net Assets$283,510$283,510→ $0
Total Net Assets Fund Balance$28,559,434$28,759,258▲ $199,824
Total Liabilities and Net Assets / Fund Balance$37,737,863$36,459,034▼ $1,278,829

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$18,038,207$10,372,383$28,410,590
Other Land Buildings$1,323,669$2,568,535$3,892,204
Land$1,855,512-$1,855,512

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$283,510-▲ $26,279$26,279$283,510
2015$283,510-▲ $3,184$3,184$283,510
2014$283,510-▲ $1,992-$283,510
2013$283,510-▲ $30,225-$283,510
2012$283,510-▲ $19,323-$283,510
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jay ZimmerCEO/PresidentFT$291,635$11,153$302,788
Brian MorrowCFO/TreasurerFT$134,434$6,792$141,226
Kulwinder K BhatiaChief of NursingFT$124,148-$124,148
Carla AdamicMarketing DirectorFT$101,447$180$101,627

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
D&H Construction IncConstruction2107 Kearney Street, El Cerrito, CA 94530$3,794,290
Affirma RehabilitationTherapy27071 Alison Creek Road Suite 100, Aliso Viejo, CA 92656$700,387
UnidineFood Service MgmtPO Box 360639, Pittsburg, PA 15251$371,218
Kai-Yee Woo & AssociatesInterior design601 Van Ness Ave Ste E3617, San Francisco, CA 94102$106,927
Revenue and Support

Revenue Composition

Contributions and Grants
$757,327
Program Service Revenue
$16,736,490
Investment Income
$243,611
Other Revenue
$-14,990
All Other Contributions
$665,942
Change in Net Assets
$-517,125

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,637,543
Revenue Not Reported on Financial Statements
$84,895
Revenue Not Reported on Form 990
$716,949
Other Revenue Adjustments
$84,895
Total Revenue per Audited Statements
$18,354,492
Total Revenue per Form 990
$17,722,438
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,682,055
Other Expenses$6,557,508
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,978,530$583,634-$8,562,164
Other Employee Benefits$1,669,401$193,982-$1,863,383
All Other Expenses$1,236,210$379,662-$1,615,872
Depreciation Depletion$1,087,954$22,162-$1,110,116
Occupancy$936,850$19,084-$955,934
Payroll Taxes$607,894$76,931-$684,825
Current Officers, Directors, Trustees, and Key Employees-$444,014-$444,014
Other Expenses$328,234$19,849-$348,083
Fees for Services Other$59,853$156,825-$216,678
Insurance$129,954$2,647-$132,601
Pension Plan Contributions$113,913$13,756-$127,669
Fees for Services Legal-$127,538-$127,538
Advertising-$125,037-$125,037
Fees for Services Accounting-$44,706-$44,706
Conferences and Meetings-$27,428-$27,428
Travel$3,940$11,360-$15,300
Office Expenses-$13,576-$13,576
Total Functional Expenses$15,976,771$2,262,792$0$18,239,563

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$18,239,563
Expenses per Audited Statements$18,154,668
Total Expenses per Audited Statements$18,154,668
Expenses Not Reported on Financial Statements$84,895
Other Expense Adjustments$84,895
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$36,740
Fundraising Gross Income$21,750
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Solid Gold Ball$113,135$21,750$24,197$-2,447
Total Events$113,135$21,750$36,740$-14,990
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Phil Friedman and Susie Friedman have a family relationship.

Form 990, Part VI, Line 11B: Form 990 Review Process

The form 990 is reviewed by the audit committee, the President/CEO, and the CFO/Treasurer.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

each interested person within the organization must disclose the existence of the financial interest or conflict of interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement. All conflicts of interest are periodically reviewed by the board.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The performance of the organization's top management is reviewed annually. Any consideration of modification of management's compensation is determined by the President/CEO. Contributing factors for resolution of top management's compensation include historical performance of the manager, historical performance of the organization, comparison of managers in similar roles within the area, trends and direction for organizational stall, manager seniority, and competitive influences outside of the organization. The President/CEO's compensation is determined by the voting members of the Board of Directors.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The documents are available upon request at the organization's place of business.

Filing and Contact Details

Filer

Filer Name
The Reutlinger Community
EIN
94-3201366
Phone
9256482800
Address
4000 Camino Tassajara, Danville, CA 94506

Signing Officer

Name
Jay Zimmer
Title
CEO/President
Signed
2017-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jay Zimmer
Formed
1994
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
271
Volunteers
50

Preparer

Firm
Hansen Hunter & Co PC
Address
8930 SW Gemini Drive, Beaverton, OR 97008
Preparer
Cynthia J Heuberger
Phone
5032442134
Supplemental Narrative

Financial Statement Notes

Part III, Line 1A: If organization elected under SFAS 116 to not report are, historical treasures, O

The Community operates a Judaica museum ("Museum"). The Museum's collection consists of art objects that are held for educational and curatorial purposes. Each of the items is cataloged and preserved. Activities to verify the existence of the items and to assess the condition of each item are performed continuously. In accordance with the recommendations of the Property, Plant, and Equipment Topic of the FASB Accounting Standards Codification (FASB ASC 958-360), the Community has elected to exclude the value of the Museum's collection from the statement of financial position and gifts in kind are not recognized in the statement of activities. Purchase of art objects for the permanent collection are recorded as decreases in unrestricted net assets in the statement of activities. to date, the Community has not made any purchases of art objects for the museum.

Part III, Line 4: Description of organization'S collections and how it furthers its purpose.

the Community operates a judaica museum which has a collection of various art objects that are held for educational and curatorial purposes to bring the community together and enrich the lives of jewish elderly and others in the community.

Part IV, Line 1B: Why is organization an agent, trustee, custodian or other intermediary for contrib

The organization holds resident funds in trust accounts on behalf of its residents.

Part V, Line 4: Intended uses of the endowment fund.

The endowment fund is used for the benevolence of residents who have exhausted their financial resources.

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

Revenue grouped with expenses $84895

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Revenue grouped with expenses $84895

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IRS990/Form990PartVIISectionAGrp/PersonNm0Richard Goldstein
IRS990/Form990PartVIISectionAGrp/PersonNm1Phil Friedman
IRS990/Form990PartVIISectionAGrp/PersonNm2Steve Wolfe MD
IRS990/Form990PartVIISectionAGrp/PersonNm3Larry Kaufman
IRS990/Form990PartVIISectionAGrp/PersonNm4Marc Usatin MD
IRS990/Form990PartVIISectionAGrp/PersonNm5Susan Lefelstein
IRS990/Form990PartVIISectionAGrp/PersonNm6Sherry Berkman PhD
IRS990/Form990PartVIISectionAGrp/PersonNm7Susan Friedman
IRS990/Form990PartVIISectionAGrp/PersonNm8Susie Friedman
IRS990/Form990PartVIISectionAGrp/PersonNm9Jordan Rose
IRS990/Form990PartVIISectionAGrp/PersonNm10Renee Powell
IRS990/Form990PartVIISectionAGrp/PersonNm11Joel White MD
IRS990/Form990PartVIISectionAGrp/PersonNm12David Grant
IRS990/Form990PartVIISectionAGrp/PersonNm13Fred Isaac
IRS990/Form990PartVIISectionAGrp/PersonNm14Craig Judson
IRS990/Form990PartVIISectionAGrp/PersonNm15Jay Zimmer
IRS990/Form990PartVIISectionAGrp/PersonNm16Brian Morrow
IRS990/Form990PartVIISectionAGrp/PersonNm17Kulwinder K Bhatia
IRS990/Form990PartVIISectionAGrp/PersonNm18Carla Adamic
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Past Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15CEO/President
IRS990/Form990PartVIISectionAGrp/TitleTxt16CFO/Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt17Chief of Nursing
IRS990/Form990PartVIISectionAGrp/TitleTxt18Marketing Director
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IRS990/FormationYr01994
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
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IRS990/FundraisingActivitiesInd0true
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IRS990/FundraisingDirectExpensesAmt036740
IRS990/FundraisingGrossIncomeAmt021750
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IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To promote the health and welfare of the community through the operation of a senior residential and nursing home facility. to provide outreach services and related health care and non-health care services to the elderly jewish community.
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-14990
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IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt06821213
IRS990/OtherAssetsTotalGrp/EOYAmt00
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01669401
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01863383
IRS990/OtherExpensesGrp/Desc0FOOD COSTS
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2Physical Therapy
IRS990/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
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IRS990/OtherExpensesGrp/ProgramServicesAmt3328234
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IRS990/OtherExpensesGrp/TotalAmt1678277
IRS990/OtherExpensesGrp/TotalAmt2409829
IRS990/OtherExpensesGrp/TotalAmt3348083
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt07978530
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IRS990/PayrollTaxesGrp/ProgramServicesAmt0607894
IRS990/PayrollTaxesGrp/TotalAmt0684825
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt013756

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$41.6$11.4$30.3$19.8$22.3$2.52
2023Detailed filing. Detailed filing data is available for this year.$43.9$11.1$32.8$21.3$23.2$1.88
2022Detailed filing. Detailed filing data is available for this year.$43.8$9.57$34.2$18.0$22.2$4.24
2021Detailed filing. Detailed filing data is available for this year.$53.7$11.7$42.0$17.9$20.9$2.97
2020Detailed filing. Detailed filing data is available for this year.$53.3$9.15$44.1$8.96$10.5$1.55
2019Detailed filing. Detailed filing data is available for this year.$34.9$7.70$27.2$18.8$19.0$0.20
2018Detailed filing. Detailed filing data is available for this year.$35.1$7.86$27.2$16.6$18.6$1.99
2017Detailed filing. Detailed filing data is available for this year.$36.5$7.70$28.8$17.7$18.2$0.52
2016Detailed filing. Detailed filing data is available for this year.$37.7$9.18$28.6$16.7$17.2$0.56
2015Summary only. Only limited summary data is available for this year.$38.3$9.01$29.3$15.2$15.0$0.21
2014Detailed filing. Detailed filing data is available for this year.$38.0$8.65$29.3$15.3$14.3$1.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.9$8.68$27.2$14.0
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.5$9.36$16.2$13.7
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.9$9.40$16.5$13.8
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.1$10.6$15.5$12.9