Civic Intelligence

Brethren Hillcrest Homes

990 • Fiscal year 2017 • EIN 95-1809564

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 16, 2017

2705 Mountain View DriveLa Verne, CA 91750

(909) 593-4917

Siviq Scores

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

Liabilities / Assets

78th percentile

0.69x

Higher debt load relative to assets than 78% of similar nonprofits.

2017 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2017

Liabilities / Revenue

86th percentile

2.79x

Higher debt load relative to revenue than 86% of similar nonprofits.

2017 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2017

Net Margin

65th percentile

8.9%

Higher net margin than 65% of similar nonprofits.

2017 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2017

Top Officer Pay

18th percentile

$246,954

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2017 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2017

Asset Growth

38th percentile

3.3%

Faster asset growth than 38% of similar nonprofits.

2017 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2016 to 2017

Revenue Growth

55th percentile

6.5%

Faster revenue growth than 55% of similar nonprofits.

2017 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2016 to 2017

Assets

Up

$101,888,685

Up $3,262,102 (+3.3%) from 2016

Net Assets

Up

$32,037,854

Up $4,822,873 (+18%) from 2016

Liabilities

Down

$69,850,831

Down $1,560,771 (-2.2%) from 2016

Revenue

Up

$25,026,132

Up $1,519,007 (+6.5%) from 2016

Expenses

Up

$22,791,235

Up $1,254,833 (+5.8%) from 2016

Net Income

Up

$2,234,897

Up $264,174 (+13%) from 2016

Historical Trend

Balance Sheet Trend

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

$150M$100M$50M$0Assets 2011: $90,508,431Liabilities 2011: $71,296,083Net Assets 2011: $19,212,3482011Assets 2012: $91,917,333Liabilities 2012: $71,162,327Net Assets 2012: $20,755,0062012Assets 2013: $91,919,444Liabilities 2013: $69,519,859Net Assets 2013: $22,399,5852013Assets 2014: $94,364,426Liabilities 2014: $71,108,720Net Assets 2014: $23,255,7062014Assets 2015: $95,333,709Liabilities 2015: $71,266,235Net Assets 2015: $24,067,4742015Assets 2016: $98,626,583Liabilities 2016: $71,411,602Net Assets 2016: $27,214,9812016Assets 2017: $101,888,685Liabilities 2017: $69,850,831Net Assets 2017: $32,037,8542017Assets 2018: $104,881,623Liabilities 2018: $70,786,127Net Assets 2018: $34,095,4962018Assets 2019: $102,479,661Liabilities 2019: $72,188,673Net Assets 2019: $30,290,9882019Assets 2020: $104,327,555Liabilities 2020: $72,435,836Net Assets 2020: $31,891,7192020Assets 2021: $114,156,298Liabilities 2021: $76,415,239Net Assets 2021: $37,741,0592021Assets 2022: $120,281,850Liabilities 2022: $84,261,418Net Assets 2022: $36,020,4322022Assets 2023: $124,684,949Liabilities 2023: $84,298,638Net Assets 2023: $40,386,3112023Assets 2024: $124,509,908Liabilities 2024: $77,621,074Net Assets 2024: $46,888,8342024

Highlighted filing

2017

Assets$101,888,685
Liabilities$69,850,831
Net Assets$32,037,854

Operations Trend

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

$40M$30M$20M$10M$0-$10MRevenue 2011: $20,156,847Expenses 2011: $18,807,294Net Income 2011: $1,349,5532011Expenses 2012: $19,041,3692012Expenses 2013: $19,938,4472013Revenue 2014: $21,750,287Expenses 2014: $20,707,376Net Income 2014: $1,042,9112014Revenue 2015: $22,238,312Expenses 2015: $22,516,094Net Income 2015: -$277,7822015Revenue 2016: $23,507,125Expenses 2016: $21,536,402Net Income 2016: $1,970,7232016Revenue 2017: $25,026,132Expenses 2017: $22,791,235Net Income 2017: $2,234,8972017Revenue 2018: $26,255,339Expenses 2018: $23,086,743Net Income 2018: $3,168,5962018Revenue 2019: $24,951,178Expenses 2019: $23,627,267Net Income 2019: $1,323,9112019Revenue 2020: $27,367,795Expenses 2020: $25,512,195Net Income 2020: $1,855,6002020Revenue 2021: $29,373,170Expenses 2021: $27,161,918Net Income 2021: $2,211,2522021Revenue 2022: $28,634,807Expenses 2022: $26,582,467Net Income 2022: $2,052,3402022Revenue 2023: $30,443,889Expenses 2023: $30,028,255Net Income 2023: $415,6342023Revenue 2024: $35,740,546Expenses 2024: $32,358,431Net Income 2024: $3,382,1152024

Highlighted filing

2017

Revenue$25,026,132
Expenses$22,791,235
Net Income$2,234,897
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 16, 2017
Return Version
2016v3.0
Gross Receipts
$25,277,071
Mission and Program Overview

Mission

To serve and enrich the lives of older persons through quality services and facilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$71,233,002$75,704,388▲ $4,471,386
Investments in Publicly Traded Securities$8,420,995$9,435,056▲ $1,014,061
Savings and Temporary Cash Investments$4,170,950$6,965,760▲ $2,794,810
Cash and Non-Interest-Bearing Accounts$8,854,112$6,711,847▼ $2,142,265
Accounts Receivable$2,319,877$1,926,225▼ $393,652
Prepaid Expenses and Deferred Charges$285,132$269,497▼ $15,635
Inventories for Sale or Use$51,413$48,385▼ $3,028
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$98,626,583$101,888,685▲ $3,262,102
Other Assets Total$3,291,102$827,527▼ $2,463,575
Liabilities
Tax Exempt Bond Liabilities$37,670,782$36,467,773▼ $1,203,009
Deferred Revenue$30,523,820$29,158,382▼ $1,365,438
Accounts Payable and Accrued Expenses$1,834,106$1,849,485▲ $15,379
Other Liabilities$1,172,998$1,721,350▲ $548,352
Mortgage Notes Payable Secured by Investment Property$209,896$653,841▲ $443,945
Total Liabilities$71,411,602$69,850,831▼ $1,560,771
Net Assets / Fund Balance
Unrestricted Net Assets$17,816,308$22,213,737▲ $4,397,429
Permanently Rstr Net Assets$6,988,432$7,136,504▲ $148,072
Temporarily Rstr Net Assets$2,410,241$2,687,613▲ $277,372
Total Net Assets Fund Balance$27,214,981$32,037,854▲ $4,822,873
Total Liabilities and Net Assets / Fund Balance$98,626,583$101,888,685▲ $3,262,102

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$61,230,830$39,780,084$101,010,914
Equipment$2,294,053$3,748,492$6,042,545
Other Land Buildings$2,808,108$758,489$3,566,597
Land$9,371,397-$2,077,397

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$14,836,964$3,557,265--$18,394,229
2015$13,298,431$1,538,533--$14,836,964
2014$10,665,956$2,632,475--$13,298,431
2013$10,637,265$28,691--$10,665,956
2012$9,255,817$1,381,448--$10,637,265
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Matthew NeelyPresident & CEOFT$210,766$36,188$246,954
Vincent SchnabelInfo.Tech.MgrFT$115,103$33,033$148,136
Sandra FaheyExecutive DirectorFT$110,791$32,352$143,143
Reginald Ingram JrChief Dev. OfficerFT$117,364$21,926$139,290
Winnie DangCFOFT$24,267$2,431$26,698

Board Members and Trustees

NameTitle
Mary Kay OgdenChair
Jack Meek PhDPast Chair
Curtis FrickVice Chair
Bill GrayDirector
Bob PetersDirector
Don FancherDirector
Don KurtzDirector
Emmett L TerrellDirector
Harvey GoodDirector
Jeff AllredDirector
Jon BlickenstaffDirector
Kelly Niles-YokumDirector
Peggy RedmanDirector
Russ MattesonExec. Minister
Barbara Johnson MSW LCSWSecretary
Jim Irwin CPATreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Morrison Management SpecialistsFood Services400 Northridge Road Suite 600, Sandy Springs, GA 30350$1,650,949
Johnson Construction & Design IncConstruction10842 Wilson Ave, Alta Loma, CA 91737$377,319
Savely Healthcare ArchitectsArchitectural Srvc25108 Marguerite Parkway Suite A191, Mission Viejo, CA 92692$262,632
LJS EnterprisesConstruction154-A West Foothill Blvd 243, Upland, CA 91786$246,435
Bruce Allyn Plumbing IncPlumbing Services190 Gentry St, Pomona, CA 91767$223,884
Revenue and Support

Revenue Composition

Contributions and Grants
$868,736
Program Service Revenue
$23,545,446
Investment Income
$547,642
Other Revenue
$64,308
All Other Contributions
$722,749
Change in Net Assets
$2,234,897

Audited Revenue Reconciliation

Revenue per Audited Statements
$25,026,132
Revenue Not Reported on Form 990
$2,838,915
Total Revenue per Audited Statements
$27,865,047
Total Revenue per Form 990
$25,026,132
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,594,366
Other Expenses$11,196,869
Total Fundraising Expense$295,733
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,895,446$1,265,265$225,129$8,385,840
Depreciation Depletion$2,998,648$529,173-$3,527,821
Interest$1,559,001$275,118-$1,834,119
Payroll Taxes$1,287,438$73,302$18,716$1,379,456
Other Employee Benefits$1,139,303$105,602$21,125$1,266,030
All Other Expenses$696,732$247,017-$943,749
Occupancy$791,219$139,627-$930,846
Fees for Services Other$333,763$237,937$420$572,120
Insurance$313,082$55,250-$368,332
Pension Plan Contributions$271,998$8,652$8,738$289,388
Current Officers, Directors, Trustees, and Key Employees-$273,652-$273,652
Other Expenses$107,567$92,289$10,801$210,657
Advertising-$185,269-$185,269
Fees for Services Legal-$107,343-$107,343
Office Expenses-$102,285$599$102,884
Fees for Services Accounting-$63,150-$63,150
Travel$7,256$4,455-$11,711
Conferences and Meetings$3,296-$2,117$5,413
Total Functional Expenses$18,698,609$3,796,893$295,733$22,791,235

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$23,042,174
Expenses per Audited Statements$22,791,235
Total Expenses per Form 990$22,791,235
Expenses Not Reported on Form 990$250,939
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$21,862
Fundraising Gross Income$14,820
Gaming Gross Income$4,222
Gaming Direct Expenses$285
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Country Fair$18,346-$3,332-
Good Samaritan Dinner$142,461$14,820$1,189$13,631
Total Events$160,807$14,820$21,862$-7,042
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Annuities Payable$1,008,241
Capital Lease$681,864
Refundable Deposits$31,245

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACity of La Verne CA2003-01-07$47,000,000Construction, expansion and equipping facilities

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$47,000,000-$11,535,000$740,500

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
Yes
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
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 11B: Form 990 Review Process

The 990 is reviewed and approved by the board's executive committee prior to filing.

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

Conflict of interest statements are signed each year and reviewed by the compliance committee. Members with conflicts abstain from voting when a conflict is recognized.

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

The hillcrest compensation committee is charged with determining compensation for the ceo, executive director, or top management official using comparibility data and/or contemporaneous substantiation and deliberation.hillcrest's board, working through the compensation committee and the ceo, regularly review the design and administration of reward plans and the overall approach to rewarding associates. The compensation objectives are: to offer total compensation value that will attract, retain and motivate highly skilled executive leadership associates.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation is determined using comparibility data and/or contemporaneous substantiation and deliberation by the ceo.hillcrest's board, working through the compensation committee and the ceo, regularily review the design and administration of reward plans and the overall approach to rewarding associates. The compensation objectives are: to offer total compensation value that will attract, retain and motivate highly skilled executive leadership associates.

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

All governing documents, policies and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Brethren Hillcrest Homes
EIN
95-1809564
Phone
9095934917
Address
2705 Mountain View Drive, La Verne, CA 91750

Signing Officer

Name
Winnie Dang
Title
CFO
Signed
2017-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Neely
Formed
1947
Legal Domicile
CA
Voting Board Members
17
Independent Board Members
16
Employees
334
Volunteers
103

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 XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

rental expenses grouped w/revenue $228792 fundraising expenses grouped w/revenue $22147

Part XII, Line 2D: Other expenses and losses per audited F/S

rental expenses grouped w/revenue $228792 fundraising expenses grouped w/revenue $22147

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IRS990/Form990PartVIISectionAGrp/PersonNm0Jack Meek PhD
IRS990/Form990PartVIISectionAGrp/PersonNm1Mary Kay Ogden
IRS990/Form990PartVIISectionAGrp/PersonNm2Russ Matteson
IRS990/Form990PartVIISectionAGrp/PersonNm3Curtis Frick
IRS990/Form990PartVIISectionAGrp/PersonNm4Jeff Allred
IRS990/Form990PartVIISectionAGrp/PersonNm5Jon Blickenstaff
IRS990/Form990PartVIISectionAGrp/PersonNm6Don Fancher
IRS990/Form990PartVIISectionAGrp/PersonNm7Don Kurtz
IRS990/Form990PartVIISectionAGrp/PersonNm8Bill Gray
IRS990/Form990PartVIISectionAGrp/PersonNm9Jim Irwin CPA
IRS990/Form990PartVIISectionAGrp/PersonNm10Barbara Johnson MSW LCSW
IRS990/Form990PartVIISectionAGrp/PersonNm11Kelly Niles-Yokum
IRS990/Form990PartVIISectionAGrp/PersonNm12Bob Peters
IRS990/Form990PartVIISectionAGrp/PersonNm13Emmett L Terrell
IRS990/Form990PartVIISectionAGrp/PersonNm14Harvey Good
IRS990/Form990PartVIISectionAGrp/PersonNm15Matthew Neely
IRS990/Form990PartVIISectionAGrp/PersonNm16Peggy Redman
IRS990/Form990PartVIISectionAGrp/PersonNm17Winnie Dang
IRS990/Form990PartVIISectionAGrp/PersonNm18Sandra Fahey
IRS990/Form990PartVIISectionAGrp/PersonNm19REGINALD INGRAM JR
IRS990/Form990PartVIISectionAGrp/PersonNm20Vincent Schnabel
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Past Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2Exec. Minister
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt10Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt18Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19CHIEF DEV. OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt20Info.Tech.Mgr
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
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IRS990/FundraisingActivitiesInd0true
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IRS990/FundraisingDirectExpensesAmt021862
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IRS990/GamingGrossIncomeAmt04222
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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.$125$77.6$46.9$35.7$32.4$3.38
2023Summary only. Only limited summary data is available for this year.$125$84.3$40.4$30.4$30.0$0.42
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$120$84.3$36.0$28.6$26.6$2.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$114$76.4$37.7$29.4$27.2$2.21
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$104$72.4$31.9$27.4$25.5$1.86
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$102$72.2$30.3$25.0$23.6$1.32
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$105$70.8$34.1$26.3$23.1$3.17
2017Detailed filing. Detailed filing data is available for this year.$102$69.9$32.0$25.0$22.8$2.23
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$98.6$71.4$27.2$23.5$21.5$1.97
2015Detailed filing. Detailed filing data is available for this year.$95.3$71.3$24.1$22.2$22.5$0.28
2014Detailed filing. Detailed filing data is available for this year.$94.4$71.1$23.3$21.8$20.7$1.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$91.9$69.5$22.4$19.9
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$91.9$71.2$20.8$19.0
2011Summary only. Only limited summary data is available for this year.$90.5$71.3$19.2$20.2$18.8$1.35