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ObjectId: 201520439349301822 - Submission: 2015-02-12
TIN: 94-1225374
Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
Attach to Form 990.
See separate instructions.
Information about Schedule J (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
American Baptist Homes of the West
Employer identification number
94-1225374
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
First-class or charter travel
Housing allowance or residence for personal use
Travel for companions
Payments for business use of personal residence
Tax idemnification and gross-up payments
Health or social club dues or initiation fees
Discretionary spending account
Personal services (e.g., maid, chauffeur, chef)
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain
1b
Yes
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a?
..
2
Yes
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
Compensation committee
Written employment contract
Independent compensation consultant
Compensation survey or study
Form 990 of other organizations
Approval by the board or compensation committee
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment?
................
4a
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan?
.........
4b
Yes
c
Participate in, or receive payment from, an equity-based compensation arrangement?
.........
4c
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization?
...........................
5a
No
b
Any related organization?
5b
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization?
6a
No
b
Any related organization?
6b
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III
............
7
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III
.............................
8
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)?
.........................
9
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2013
Page 2
Schedule J (Form 990) 2013
Page
2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees.
Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note.
The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A)
Name and Title
(B)
Breakdown of W-2 and/or 1099-MISC compensation
(C)
Retirement and other deferred compensation
(D)
Nontaxable
benefits
(E)
Total of columns
(B)(i)-(D)
(F)
Compensation
reported as deferred
in prior Form 990
(i)
Base compensation
(ii)
Bonus & incentive compensation
(iii)
Other reportable compensation
1
Alex Candalla
ED
(i)
(ii)
163,359
34,078
7,777
33,711
8,978
247,903
15,589
2
Ancel Romero
SR VP AH
(i)
(ii)
221,258
37,291
-353
46,771
14,864
319,831
37,291
3
David B Ferguson
President
(i)
(ii)
521,474
105,000
1,439,119
148,036
16,181
2,229,810
105,000
4
Gary Johnson
VP Fin'l Analysis
(i)
(ii)
188,433
12,703
-2,096
24,451
10,932
234,423
12,703
5
Jeff Glaze
Ch Oper Officer
(i)
(ii)
304,318
39,518
17,795
54,304
17,815
433,750
39,518
6
Joe Gerardi
VP IT
(i)
(ii)
210,894
23,577
5,273
28,103
13,636
281,483
23,577
7
Kay Kallander
Sr VP
(i)
(ii)
232,587
22,400
24,881
33,002
11,507
324,377
22,400
8
Mark Steele
VP China Operation
(i)
(ii)
196,534
29,947
-6,549
12,924
15,384
248,240
18,061
9
Pamela S Claassen
CFO
(i)
(ii)
319,249
67,000
-409
65,830
15,524
467,194
67,000
10
Russell Mauk
Const Redev VP
(i)
(ii)
201,729
34,456
-7,625
43,349
18,775
290,684
34,456
11
S Louise Rankin
General Counsel
(i)
(ii)
259,497
5,849
27,500
11,296
304,142
12
Tara McGuinness
VP
(i)
(ii)
189,622
15,412
5,421
26,389
24,688
261,532
15,412
13
Terese Juntz
Sr VP HR
(i)
(ii)
243,939
38,764
-3,936
46,314
21,468
346,549
38,764
Schedule J (Form 990) 2013
Page 3
Schedule J (Form 990) 2013
Page
3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Return Reference
Explanation
Part I, Line 1a: Relevant information in regards to selections on 1a.
The Chief Executive Officer receives reimbursement for spousal travel and club dues. Reimbursement for spousal travel is treated as additional taxable income. The organization has a written policy that requires substantiation of these expense prior to reimbursement. The total of these expenses for the filing period was under $15,000.
Part III, Additional Information
American Baptist Homes of the West (ABHOW) has a fiscal year that ends September 30, and as such, amounts reported as required in Schedule J for the calendar year do not directly tie to ABHOW and Affiliates' audited financial statements for the year ended September 30, 2014.Schedule J requires calendar year reporting of both accrued and paid incentive compensation and vested retirement distributions. As a result, Column (E) of Schedule J in some cases aggregates two years of this compensation and significantly overstates actual annual remuneration.
Schedule J (Form 990) 2013
Additional Data
Software ID:
13000170
Software Version:
2013v4.0