2024-11-13T15:01:24-06:00 2023-12-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2023-01-01 946615829 SENIOR SERVICES FOR NORTHERN CALIFORNIA SENI 4152027800 1525 POST STREET SAN FRANCISCO CA 94109 CHARLIE SHOEMAKE CFO 4152027800 2024-11-11 1 1 QI WEN LIANG P01270238 4159561500 2024-11-07 2023 2024-10-15 13:58:12Z SARA MCVEY 1525 POST STREET SAN FRANCISCO CA 94109 19187027 0 X WWW.SEQUOIALIVING.ORG/SSNC X 1987 CA THE PURPOSE OF SENIOR SERVICES FOR NORTHERN CALIFORNIA (SSNC) IS TO RECEIVE, ACCOUNT FOR, HOLD AND DISTRIBUTE GIFTS TO SEQUOIA LIVING, INC. 13 13 4 12 0 0 5984905 1447158 0 0 1294504 -1288372 2257 256000 7281666 414786 2865320 2277416 0 0 0 0 0 0 0 226697 0 3092017 2277416 4189649 -1862630 48956337 54603551 5943255 6347388 43013082 48256163 THE PURPOSE OF SENIOR SERVICES FOR NORTHERN CALIFORNIA (SSNC) IS TO RECEIVE, ACCOUNT FOR, HOLD AND DISTRIBUTE GIFTS TO SEQUOIA LIVING, INC. 0 0 2277416 2277416 0 GRANTS TO SEQUOIA LIVING, INC. TO PROVIDE FACILITIES AND OTHER MEANS OF CARE TO ELDERLY PERSONS. 2277416 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 4 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X X CHARLIE SHOEMAKE 4152027800 1525 POST STREET SAN FRANCISCO CA 94109 SARA MCVEY CEO 1.00 39.00 X 0 580233 34919 CHARLIE SHOEMAKE CFO 1.00 39.00 X 0 382230 40491 MARTHA ATWOOD CHIEF HR & COMPLIANCE OFFICER 1.00 39.00 X 0 296392 17119 DAVID MADSON CHIEF FUND DEVELOPMENT OFFICER- SSNC 40.00 X 0 248159 10584 MARILYN SUEY CHAIR 1.00 X X 0 0 0 GAYLE S GEARY SECRETARY, TREASURER 0.10 0.90 X X 0 0 0 ELLEN FOGARTY BOARD MEMBER 1.00 X 0 0 0 GARY FREEMAN BOARD MEMBER 0.10 0.90 X 0 0 0 RAY GREENLEAF BOARD MEMBER 1.00 X 0 0 0 STEVE HERMAN BOARD MEMBER 0.10 0.90 X 0 0 0 CLEE HOUSER BOARD MEMBER 1.00 X 0 0 0 DAVID JAMISON BOARD MEMBER 0.10 0.90 X 0 0 0 HELEN LUEY BOARD MEMBER 1.00 X 0 0 0 NANCY HIROKO MAYEDA BOARD MEMBER 0.10 0.90 X 0 0 0 DIANA RICHMOND BOARD MEMBER 1.00 X 0 0 0 PHILLIP R PLACIER BOARD MEMBER (THRU 12/23) 0.10 0.90 X 0 0 0 0 1507014 103113 0 0 1 0 0 1447158 1145958 1447158 2099154 2099154 15384715 18772241 -3387526 -3387526 -3387526 BAD DEBT REVERSAL 900001 256000 256000 256000 414786 0 0 -1032372 2277416 2277416 2277416 2277416 0 0 2241187 1460445 289304 276136 5591781 1113372 28952626 39478446 11881439 12275152 48956337 54603551 448789 829320 5494466 5518068 5943255 6347388 X 6544009 7936534 36469073 40319629 43013082 48256163 48956337 54603551 X -1862630 3482561 3623150 X 0 1 X 1 0 X X 3 SEQUOIA LIVING INC 941437728 7 1 2068427 0 VIAMONTE SENIOR LIVING 1 INC 812951897 10 0 2510 0 SAN FRANCISCO SENIOR CENTER 941212136 7 0 132455 0 3 2203392 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 SCHEDULE A, PART IV, SECTION A, LINE 1: SEQUOIA LIVING, INC. IS THE COMMON PARENT OF VIAMONTE SENIOR LIVING 1 INC. (VIAMONTE) AND SAN FRANCISCO SENIOR CENTER (SFSC). SSNC SUPPORTS ITS PARENT SEQUOIA LIVING, INC. AND RELATED ORGANIZATIONS VIAMONTE AND SFSC. THE SUPPORTED ORGANIZATIONS MENTIONED ABOVE ARE DESIGNATED IN THE GOVERNING DOCUMENTS BY CLASS AND PURPOSE. THE GOVERNING DOCUMENTS PROVIDE THAT THE PURPOSE OF SSNC IS TO ENGAGE IN CHARITABLE, EDUCATIONAL, AND SCIENTIFIC ACTIVITIES CONDUCTED OR SPONSORED BY, OR RELATED TO, SEQUOIA LIVING, INC. ADDITIONALLY, THE GOVERNING DOCUMENTS SPECIFY THE TARGET CHARITABLE CLASS AS OLDER PERSONS FROM ALL ECONOMIC LEVELS AND VARIED CULTURAL BACKGROUNDS. SSNC RAISES FUNDS TO MEET THE NEEDS AND IMPROVE THE QUALITY OF LIFE OF THIS CHARITABLE CLASS THROUGH DIVERSIFIED OPERATIONS WHICH OFFER HOUSING OR PROGRAMS OF PHYSICAL, SOCIAL, HEALTH, AND SPIRITUAL CARE. SCHEDULE A, PART I, LINE 12G: VIAMONTE AND SFSC ARE BOTH ENGAGED IN CHARITABLE ACTIVITIES CONDUCTED OR SPONSORED BY, OR RELATED TO, SEQUOIA LIVING, INC. THESE ENTITIES ARE ALSO STRUCTURED TO SPECIFICALLY SUPPORT AND FUND THE CHARITABLE CLASS MENTIONED ABOVE. SCHEDULE A, PART IV, SECTION A, LINE 6: SSNC SUPPORTS SAN FRANCISCO SENIOR CENTER AND VIAMONTE SENIOR LIVING 1 INC., RELATED 501(C)(3) ORGANIZATIONS THAT PERFORM ACTIVITIES THAT WOULD OTHERWISE BE PERFORMED BY SEQUOIA LIVING. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13012688 164559 985725 261230 13901742 14256882 5476 -836690 412980 13012688 12692491 359733 1228070 23412 14256882 12514940 2655 296200 121304 12692491 11294327 11000 1248496 38883 12514940 0.00000 1.00000 0.00000 1 0 0 INVESTMENTS HELD IN TRUST 11132473 TRUST CONTRIBUTION RECEIVABLE 1142679 12275152 LIABILITY TO TRUST BENEFICIARIES 4908264 OTHER LONG-TERM LIABILITIES 609804 5518068 7520497 3482561 3623150 7105711 414786 0 414786 2277416 0 2277416 0 2277416 PART V, LINE 4: SENIOR SERVICES FOR NORTHERN CALIFORNIA'S ENDOWMENT FUND CONSISTS OF SEVEN INDIVIDUAL DONOR-RESTRICTED FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE PURPOSE RESTRICTIONS CONSIST OF FINANCIAL ASSISTANCE, MEAL SUBSIDIES, IMPROVEMENTS TO THE QUALITY OF LIFE TO RESIDENTS OF CERTAIN SENIOR LIVING FACILITIES, AND MAINTENANCE OF A RESIDENT GARDEN. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 3,623,150. 1 SEQUOIA LIVING INC 1525 POST STREET SAN FRANCISCO CA 94109 941437728 501(C)(3) 2068427 0 RESIDENT ASSISTANCE SAN FRANCISCO SENIOR CENTER 890 BEACH STREET SAN FRANCISCO CA 94109 941212136 501(C)(3) 132455 0 RESIDENT ASSISTANCE EPA LP 1525 POST STREET SAN FRANCISCO CA 94109 831986925 27503 0 RESIDENT ASSISTANCE 2 1 PART I, LINE 2: THE BOARD OF TRUSTEES MUST APPROVE ALL NEW REQUESTS FOR FUND DISTRIBUTIONS OVER $5,000 PRIOR TO DISTRIBUTION. THE BOARD OF TRUSTEES CONFIRMS ALL DISTRIBUTIONS OF $5,000 OR LESS AT THE BOARD MEETING JUST AFTER DISTRIBUTION. EXCEPTIONS TO THIS RULE INCLUDE: PROGRAMS TO PROVIDE ASSISTANCE FOR RESIDENTS WHO ARE UNABLE TO MEET THEIR FINANCIAL OBLIGATIONS, AN EMERGENCY RELIEF FUND, AND STAFF SCHOLARSHIPS. THE BOARD OF TRUSTEES REVIEWS THE REVENUE AND EXPENSES FOR ALL DISTRIBUTIONS ON A QUARTERLY BASIS. ADDITIONALLY, IF ANY COMMUNITY'S RESIDENT ASSISTANCE BALANCE FALLS BELOW TWO YEARS' EXPECTED USE, THE EXECUTIVE DIRECTOR OF SSNC WILL CONSULT WITH THE TRUSTEES TO DETERMINE A PLAN FOR THE FOLLOWING YEAR. 0 0 0 0 0 0 0 0 0 SARA MCVEY CEO 0 576654 0 300 0 3279 0 23209 0 11710 0 615152 0 0 CHARLIE SHOEMAKE CFO 0 364209 0 300 0 17721 0 15910 0 24581 0 422721 0 0 MARTHA ATWOOD CHIEF HR & COMPLIANCE OFFICER 0 289899 0 300 0 6193 0 11971 0 5148 0 313511 0 0 DAVID MADSON CHIEF FUND DEVELOPMENT OFFICER- SSNC 0 239522 0 300 0 8337 0 10068 0 516 0 258743 0 0 PART I, LINE 3 SSNC DOES NOT COMPENSATE ANY DIRECTOR, OFFICER, OR EMPLOYEE. COMPENSATION IS PROVIDED BY A RELATED ORGANIZATION. IN DETERMINING COMPENSATION OF THE CEO, THE RELATED ORGANIZATION USES SEVERAL METHODS, INCLUDING REVIEW BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, INDEPENDENT CONSULTANT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD. X 2 66594 MARKET VALUE X 1 1079365 MARKET VALUE 0 0 0 0 PART I, COLUMN (B): AMOUNT SHOWN IS NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 6 SEQUOIA LIVING, INC., A CALIFORNIA NONPROFIT CORPORATION, IS THE SOLE MEMBER OF SENIOR SERVICES OF NORTHERN CALIFORNIA. FORM 990, PART VI, SECTION A, LINE 7A SENIOR SERVICES FOR NORTHERN CALIFORNIA (SSNC) IS A TYPE I SUPPORTING ORGANIZATION ESTABLISHED TO SUPPORT SEQUOIA LIVING, INC. SSNC'S BOARD MEMBERS AND THE GOVERNING BODY'S DECISIONS ARE SUBJECT TO APPROVAL BY THE BOARD OF DIRECTORS OF SEQUOIA LIVING, INC. FORM 990, PART VI, SECTION A, LINE 7B SENIOR SERVICES FOR NORTHERN CALIFORNIA (SSNC) IS A TYPE I SUPPORTING ORGANIZATION ESTABLISHED TO SUPPORT SEQUOIA LIVING, INC. SSNC'S BOARD MEMBERS AND THE GOVERNING BODY'S DECISIONS ARE SUBJECT TO APPROVAL BY THE BOARD OF DIRECTORS OF SEQUOIA LIVING, INC. FORM 990, PART VI, SECTION B, LINE 11B 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. ONCE THE FORM 990 IS APPROVED BY THE BOARD OF DIRECTORS, MOSS ADAMS, LLP SIGNS AS PREPARER AND THE CHIEF FINANCIAL OFFICER SIGNS ON BEHALF OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 12C SSNC IS GOVERNED BY THE POLICIES OF THE PARENT, SEQUOIA LIVING, INC. THESE POLICIES INCLUDE A WRITTEN CONFLICT OF INTEREST POLICY THAT IS REGULARYLY AND CONSISTENTLY MONITORED AND ENFORCED, A WRITTEN WHISTLEBLOWER POLICY, AND A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY. SSNC'S BOARD OF TRUSTEES HAS OFFICIALLY ADOPTED THESE POLICIES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE PUBLIC. SSNC'S FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AND THE FORM 990 IS AVAILABLE THROUGH THE SEQUOIA LIVING, INC.'S WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 3,623,150. 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