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ObjectId: 201712279349300801 - Submission: 2017-08-14
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" on Form 990, Part IV, line 23.
Attach to Form 990.
Information about Schedule J (Form 990) and its instructions is at
www.irs.gov/form990
.
OMB No. 1545-0047
20
15
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 on 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 on 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), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on 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," on line 5a or 5b, describe in Part III.
6
For persons listed on 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," on line 6a or 6b, describe in Part III.
7
For persons listed on 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 on 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" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)?
.........................
9
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2015
Page 2
Schedule J (Form 990) 2015
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 on 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 in column(B) reported as deferred on prior Form 990
(i)
Base compensation
(ii)
Bonus & incentive compensation
(iii)
Other reportable compensation
1
David B Ferguson
President (thru 4/30/16)
(i)
(ii)
531,181
-------------
0
290,396
-------------
0
7,389
-------------
0
15,237
-------------
0
12,237
-------------
0
856,440
-------------
0
0
-------------
0
2
Pamela Claassen
CFO
(i)
(ii)
318,599
-------------
0
118,522
-------------
0
10,029
-------------
0
50,909
-------------
0
20,238
-------------
0
518,297
-------------
0
0
-------------
0
3
S Louise Rankin
General Counsel
(i)
(ii)
274,080
-------------
0
84,975
-------------
0
6,780
-------------
0
6,137
-------------
0
18,181
-------------
0
390,153
-------------
0
0
-------------
0
4
John Cochrane
President/CEO
(i)
(ii)
0
-------------
389,992
0
-------------
220,800
0
-------------
2,246
0
-------------
6,185
0
-------------
56,875
0
-------------
676,098
0
-------------
0
5
Dan Ogus
COO
(i)
(ii)
0
-------------
276,901
0
-------------
148,882
0
-------------
1,742
0
-------------
2,592
0
-------------
37,339
0
-------------
467,456
0
-------------
0
6
Kay Kallander
Senior VP
(i)
(ii)
119,540
-------------
0
47,990
-------------
0
49,083
-------------
0
6,466
-------------
0
4,081
-------------
0
227,160
-------------
0
0
-------------
0
7
Terese Juntz
Senior VP HR
(i)
(ii)
248,640
-------------
0
76,231
-------------
0
13,642
-------------
0
31,988
-------------
0
18,039
-------------
0
388,540
-------------
0
0
-------------
0
8
Russel Mauk
Construction Redev VP
(i)
(ii)
199,686
-------------
0
72,837
-------------
0
1,894
-------------
0
25,627
-------------
0
19,217
-------------
0
319,261
-------------
0
0
-------------
0
9
Tara McGuiness
Regional Ops VP, CCRCs
(i)
(ii)
188,957
-------------
0
76,305
-------------
0
13,847
-------------
0
23,926
-------------
0
15,952
-------------
0
318,987
-------------
0
0
-------------
0
10
Dennis Gradillas
Regional Ops VP, CCRCs
(i)
(ii)
174,098
-------------
0
73,422
-------------
0
1,860
-------------
0
7,945
-------------
0
18,988
-------------
0
276,313
-------------
0
0
-------------
0
11
Gary Johnson
VP Financal Analysis
(i)
(ii)
113,781
-------------
0
31,814
-------------
0
302,525
-------------
0
3,986
-------------
0
8,236
-------------
0
460,342
-------------
0
0
-------------
0
12
Joe Gerardi
CIO
(i)
(ii)
217,404
-------------
0
54,889
-------------
0
4,497
-------------
0
31,820
-------------
0
3,096
-------------
0
311,706
-------------
0
0
-------------
0
13
Andy McDonald
Corp Controller VP
(i)
(ii)
202,272
-------------
0
47,702
-------------
0
392
-------------
0
12,069
-------------
0
19,141
-------------
0
281,576
-------------
0
0
-------------
0
14
Ellen Gibson
ED
(i)
(ii)
138,945
-------------
0
47,305
-------------
0
52,377
-------------
0
4,815
-------------
0
8,950
-------------
0
252,392
-------------
0
0
-------------
0
Schedule J (Form 990) 2015
Page 3
Schedule J (Form 990) 2015
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
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 expenses prior to reimbursement. The total of these expenses for the filing period was under $15,000. The CEO has a "Discretionary Spending Account" that is included as part of the Executive Office Contingency Budget. All expenditures of these funds are subject to customary approval processes and are reviewed on a retrospective basis with the supporting documentation by the Board Chair or Compensation Committee.
Part I, Line 4b
Individuals listed in Schedule J participate in a non-qualified deferred compensation IRC 457(f) plan. The benefits under the 457(f) plan are discretionary and do not vest until the participant reaches age 65, dies, becomes disabled or is involuntary terminated without cause. No benefits are due to participants who terminate their employment prior to age 65. In the year that participants turn 65, material amounts of one-time compensation will be reported in the Schedule J.
Schedule J, Part II, Column (C)
Negative amounts in schedule J Part II Column C are caused by actuarial changes to the 457 (f) plan.
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 Affiliate's audited financial statements for the year ended December 31, 2016. On 5/1/2016, Southern California Presbyterian Homes (DBA: BE.GROUP) became a related organization and John Cochrane and Dan Ogus became officers of the organization. John Cochrane and Dan Ogus are compensated by Southern California Presbyterian Homes (DBA: BE.GROUP). The compensation reported for John Cochrane and Dan Ogus, as required by the IRS, is for calendar year 2015 though John Cochrane and Dan Ogus were not associated with the organization at that time.
Schedule J (Form 990) 2015
Additional Data
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