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ObjectId: 201500439349302015 - Submission: 2015-02-12
TIN: 20-3659420
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
See separate instructions.
Information about Schedule R (Form 990) and its instructions is at
www.irs.gov/form990
.
OMB No. 1545-0047
20
13
Open to Public Inspection
Name of the organization
Boise Retirement Community
dba The Terraces of Boise
Employer identification number
20-3659420
Part I
Identification of Disregarded Entities
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
Part II
Identification of Related Tax-Exempt Organizations
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
(1)
Cornerstone Affiliates
6120 Stoneridge Mall Rd 3rd Floor
Pleasanton
,
CA
94588
30-0184304
Parent Organization
CA
501(c)(3)
509(a)(3)
N/A
No
(2)
American Baptist Homes of the West
6120 Stoneridge Mall Rd 3rd Floor
Pleasanton
,
CA
94588
94-1225374
Nonprofit retirement communities
CA
501(c)(3)
509(a)(2)
Cornerstone Affiliates
No
(3)
American Baptist Homes Fdn of the West
6120 Stoneridge Mall Rd 3rd Floor
Pleasanton
,
CA
94588
23-7039408
Support of nonprofit residential communities
CA
501(c)(3)
509(a)(3)
American Baptist Homes of the West
No
(4)
Bay Vista Senior Housing Croup
6120 Stoneridge Mall Rd 3rd Floor
Pleasanton
,
CA
94588
46-0777494
Affordable Housing
WA
501(c)(3)
509(a)(2)
N/A
No
(5)
American Baptist Homes of Washington
6120 Stoneridge Mall Rd 3rd Floor
Pleasanton
,
CA
94588
91-1659735
Continuing Care Retirement Community
WA
501(c)(3)
509(a)(2)
American Baptist Homes of the West
No
(6)
Redlands Senior Housing
6120 Stoneridge Mall Rd 3rd Floor
Pleasanton
,
CA
94588
94-2902763
Affordable Housing
CA
501(c)(3)
509(a)(2)
American Baptist Homes of the West
No
(7)
Hillcrest Senior Housing Corp
6120 Stoneridge Mall Rd 3rd Floor
Pleasanton
,
CA
94588
76-0801395
Affordable Housing
CA
501(c)(3)
509(a)(2)
American Baptist Homes of the West
No
(8)
Redlands Senior Housing II
6120 Stoneridge Mall Rd 3rd Floor
Pleasanton
,
CA
94588
31-1539936
Affordable Housing
CA
501(c)(3)
509(a)(2)
American Baptist Homes of the West
No
(9)
Carmel Senior Housing Inc
6120 Stoneridge Mall Rd 3rd Floor
Pleasanton
,
CA
94588
94-3085296
Affordable Housing
CA
501(c)(3)
509(a)(2)
American Baptist Homes of the West
No
(10)
Tahoe Senior Plaza Inc
6120 Stoneridge Mall Rd 3rd Floor
Pleasanton
,
CA
94588
94-3292737
Affordable Housing
CA
501(c)(3)
509(a)(2)
American Baptist Homes of the West
No
(11)
Oak Knolls Haven
6120 Stoneridge Mall Rd 3rd Floor
Pleasanton
,
CA
94588
95-3497055
Affordable Housing
CA
501(c)(3)
509(a)(2)
American Baptist Homes of the West
No
(12)
San Leandro Senior Housing
6120 Stoneridge Mall Rd 3rd Floor
Pleasanton
,
CA
94588
91-2158413
Affordable Housing
CA
501(c)(3)
509(a)(2)
American Baptist Homes of the West
No
(13)
Judson Terrace Lodge
6120 Stoneridge Mall Rd 3rd Floor
Pleasanton
,
CA
94588
77-0389124
Affordable Housing
CA
501(c)(3)
509(a)(2)
American Baptist Homes of the West
No
(14)
Good Shepherd Senior Housing
6120 Stoneridge Mall Rd 3rd Floor
Pleasanton
,
CA
94588
26-2704795
Affordable Housing
WA
501(c)(3)
509(a)(2)
American Baptist Homes of the West
No
(15)
Harborview Properties
6120 Stoneridge Mall Rd 3rd Floor
Pleasanton
,
CA
94588
91-6086253
Affordable Housing
WA
501(c)(3)
509(a)(2)
American Baptist Homes of the West
No
(16)
Las Ventanas Retirement Community
6120 Stoneridge Mall Rd 3rd Floor
Pleasanton
,
CA
94588
20-0566413
Continuing Care Retirement Community
NV
501(c)(3)
509(a)(2)
Cornerestone Affiliates
No
(17)
American Baptist Estates
6120 Stoneridge Mall Rd 3rd Floor
Pleasanton
,
CA
94588
86-0176446
Continuing Care Retirement Community
AZ
501(c)(3)
509(a)(2)
Cornerstone Affiliates
No
(18)
American Baptist Properties
6120 Stoneridge Mall Rdoad 3rd Fl
Pleasanton
,
CA
94588
31-1558961
Property Holding Company
CA
501(c)(3)
509(a)(3)
ABHOW
No
(19)
Pasadena Retirement Community
6120 Stoneridge Mall Road 3rd Fl
Pleasanton
,
CA
94588
26-3792336
CCRC Future Development
CA
501(c)(3)
509(a)(2)
Cornerstone Affiliates
No
(20)
Terraces at San Joaquin Gardens
6120 Stoneridge Mall Road 3rd Fl
Pleasanton
,
CA
94588
26-0650298
CCRC
CA
501(c)(3)
509(a)(2)
Cornerstone Affiliates
No
(21)
Salishan Senior Housing
6120 Stoneridge Mall Road 3rd Fl
Pleasanton
,
CA
94588
90-0504991
Affordable Housing
WA
501(c)(3)
509(a)(2)
ABHOW
No
(22)
The Terraces Retirement Community
6120 Stoneridge Mall Road 3rd Fl
Pleasanton
,
CA
94588
86-0176446
CCRC Future Development
CA
501(c)(3)
509(a)(2)
Cornerstone Affiliates
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2013
Page 2
Schedule R (Form 990) 2013
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
(1)
Valley Vista Senior Housing
6120 Stoneridge Mall Rd 3rd Floor
Pleasanton
,
CA
94588
26-1938171
Affordable Housing
CA
Carmel SH
No
No
(2)
Tahoe Senior Plaza II
6120 Stoneridge Mall Rd 3rd Floor
Pleasanton
,
CA
94588
Affordable Housing
CA
Carmel SH
No
No
(3)
Pacific Meadows Senior Housing LP
6120 Stoneridge Mall Road 3rd Fl
Pleasanton
,
CA
94588
27-1254418
Affordable Housing
CA
Carmel SH
No
No
(4)
Harborview Manor LLLP
6120 Stoneridge Mall Rd 3rd Fl
Pleasanton
,
CA
94588
27-4507581
Affordable Housing
WA
Carmel SH
No
No
(5)
Carmel Senior Housing LLC
6120 Stoneridge Mall Rd 3rd Fl
Pleasanton
,
CA
94588
Affordable Housing
CA
Carmel Sr Housing
No
No
(6)
Harborview Manor GP LLC
6120 Stoneridge Mall Rd 3rd Fl
Pleasanton
,
CA
94588
45-3567171
Affordable Housing
WA
Carmel Sr Housing
No
No
(7)
Bay Vista Partners LLLP
6120 Stoneridge Mall Rd 3rd Fl
Pleasanton
,
CA
94588
46-0788896
Affordable Housing
WA
Carmel Sr Housing
No
No
(8)
Bay Vista GP LLC
6120 Stoneridge Mall Rd 3rd Fl
Pleasanton
,
CA
94588
46-2137954
Affordable Housing
WA
Carmel Sr Housing
No
No
(9)
Three Rivers General Partner LLC
6120 Stoneridge Mall Rd 3rd Fl
Pleasanton
,
CA
94588
46-1622112
Affordable Housing
WA
Carmel Sr Housing
No
No
(10)
Three Rivers Senior Housing LLLP
6120 Stoneridge Mall Rd 3rd Fl
Pleasanton
,
CA
94588
46-1626490
Affordable Housing
WA
Carmel Sr Housing
No
No
(11)
Pacific Meadows Senior LLC
6120 Stoneridge Mall Rd 3rd Fl
Pleasanton
,
CA
94588
27-2218649
Affordable Housing
CA
Carmel Senior Housin
No
No
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
(1)
Seniority Inc
6120 Stoneridge Mall Rd 3rd Floor
Pleasanton
,
CA
94588
94-3287180
Management
CA
NA
C Corp
No
(2)
Cornerstone Affiliates International
6120 Stoneridge Mall Rd 3rd Floor
Pleasanton
,
CA
94588
26-3257075
Management
CA
NA
C Corp
No
Schedule R (Form 990) 2013
Page 3
Schedule R (Form 990) 2013
Page
3
Part V
Transactions With Related Organizations
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest,
(ii)
annuities,
(iii)
royalties, or
(iv)
rent from a controlled entity
.
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1a
No
b
Gift, grant, or capital contribution to related organization(s)
.
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1b
No
c
Gift, grant, or capital contribution from related organization(s)
.
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1c
Yes
d
Loans or loan guarantees to or for related organization(s)
.
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1d
No
e
Loans or loan guarantees by related organization(s)
.
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1e
Yes
f
Dividends from related organization(s)
.
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1f
No
g
Sale of assets to related organization(s)
.
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1g
No
h
Purchase of assets from related organization(s)
.
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1h
No
i
Exchange of assets with related organization(s)
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1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
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1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
.
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1k
No
l
Performance of services or membership or fundraising solicitations for related organization(s)
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1l
No
m
Performance of services or membership or fundraising solicitations by related organization(s)
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1m
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
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1n
No
o
Sharing of paid employees with related organization(s)
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1o
No
p
Reimbursement paid to related organization(s) for expenses
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1p
No
q
Reimbursement paid by related organization(s) for expenses
.
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1q
No
r
Other transfer of cash or property to related organization(s)
.
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1r
No
s
Other transfer of cash or property from related organization(s)
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1s
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
Schedule R (Form 990) 2013
Page 4
Schedule R (Form 990) 2013
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership
Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2013
Page 5
Schedule R (Form 990) 2013
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference
Explanation
Schedule R (Form 990) 2013
Additional Data
Software ID:
13000170
Software Version:
2013v4.0