2024-05-02T13:44:55-05:00 2023-06-30 910189318 MOSS ADAMS LLP 225 S LAKE AVE 900 PASADENA CA 91101 990 2022-07-01 951642373 EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS EPIS 6264035400 2212 EL MOLINO AVE ALTADENA CA 91001 JAMES S ROTHROCK PRESIDENT AND CEO 6264035400 2024-05-01 1 JAMES ROTHROCK 999009999 1 LAUREN A HAVERLOCK P00545829 3104770450 2024-05-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JAMES S ROTHROCK 2212 EL MOLINO AVE ALTADENA CA 91001 49138783 0 X WWW.ECSFORSENIORS.ORG X 1920 CA WE CREATE EXCEPTIONAL COMMUNITIES AND SERVICES FOR SENIORS. 13 12 414 99 0 0 297759 155175 36516945 38711566 6563936 3424640 4349289 409249 47727929 42700630 50000 0 0 0 21502902 23010017 0 0 155045 26709148 28387981 48262050 51397998 -534121 -8697368 186619972 186246998 187250421 190164301 -630449 -3917303 X EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS (ECS) PROVIDES A BROAD SPECTRUM OF CARE AND SERVICES TO FOSTER GOOD HEALTH, FULFILLMENT, AND SPRITUAL WELL-BEING IN THE LIVES OF OLDER ADULTS. WE SERVE PEOPLE OF ALL ECONOMIC MEANS AND ARE COMMITTED TO CHARITABLE CARE. 0 0 43019635 0 38711566 ECS OFFERS INDEPENDENT LIVING FOR ACTIVE OLDER ADULTS, PROVIDING A CONTINUUM OF CARE THAT INCLUDES SEVERAL STYLES OF ACCOMMODATIONS AND VARIOUS AMENITIES. THESE AMENITIES INCLUDE, BUT ARE NOT LIMITED TO 24-HOUR BUILDING AND GROUNDS SECURITY, HOUSEKEEPING, FITNESS CENTER, LIBRARY, DINING ROOM, AND BEAUTY SHOP. ECS PROVIDES DYNAMIC ACTIVITIES PROGRAMS, INCLUDING ON-CAMPUS CONCERTS, ART AND CERAMICS CLASSES, EXERCISE CLASSES, AND CHURCH SERVICES. OFF-CAMPUS OUTINGS INCLUDE MOVIES, PLAYS, CONCERTS, SHOPPING AND OTHER CULTURAL EVENTS. EACH CAMPUS FEATURES A WELLNESS PROGRAM. ECS UNDERWROTE BENEVOLENT CARE TOTALING $147,098 FOR 1 INDEPENDENT LIVING RESIDENTS WHO WERE UNABLE TO PAY THE FULL COST OF THEIR CARE DURING FISCAL YEAR 2023. ECS PROVIDES SUPPORTIVE SERVICES TO ASSISTED LIVING RESIDENTS WHO REMAIN IN THEIR RESIDENCES AND RECEIVE ADDITIONAL CARE, INCLUDING BATHING AND GROOMING ASSISTANCE, DRESSING AND WALKING ASSISTANCE, INCONTINENCE CARE, MEDICATION SUPERVISION, REGULAR HOUSEKEEPING, MONTHLY HEALTH ASSESSMENT, AND SPECIALIZED DIET GUIDANCE. AS PART OF ASSISTED LIVING, ECS PROVIDES MEMORY CARE IN A SECURE SETTING FOR RESIDENTS WITH DEMENTIA OR ALZHEIMER'S DISEASE. CHARITABLE CARE TOTALING $464,187 WAS EXTENDED TO 6 ASSISTED LIVING RESIDENTS WHO WERE UNABLE TO PAY THE FULL COST OF THEIR CARE DURING FISCAL YEAR 2023. ECS PROVIDES 24-HOUR NURSING CARE TO FRAIL AND CHRONICALLY ILL OLDER ADULTS, AS WELL AS TO INDIVIDUALS RECOVERING FROM RECENT TRAUMAS SUCH AS STROKES AND HEART ATTACKS. THE RANGE OF 24-HOUR SKILLED NURSING SERVICES INCLUDES MEDICAL SUPERVISION, PHYSICAL, OCCUPATIONAL AND SPEECH THERAPIES, HOUSEKEEPING, A DIETICIAN, AND A SPECIALIZED ACTIVITIES PROGRAM. SKILLED NURSING CARE AND SERVICE TOTALING $3,359 WAS PROVIDED TO 3 RESIDENT WHO WERE UNABLE TO PAY THE FULL COST OF THEIR CARE DURING FISCAL YEAR 2023. ECS, LLC: PROVIDE ADMINISTRATIVE AND MANAGEMENT SUPPORT TO ITS SUBSIDIARIES. CHS, LLC: PROVIDE DEVELOPMENT, MANAGEMENT, AND CONSULTING SERVES TO AFFORDABLE SENIORS, DISABLED AND LOW-INCOME HOUSING FACILITIES. ON OCTOBER 17, 2018, CREATIVE HOUSING AND SERVICES (CHS), A NONPROFIT RELATED ENTITY, ENTERED INTO AN ASSET TRANSFER AGREEMENT WITH CREATIVE HOUSING & SERVICES LLC (CHS, LLC). CHS TRANSFERRED SUBSTANTIALLY ALL OF ITS ASSETS TO PROGRAMS AND ACTIVITIES THAT SUPPORT THE MANAGEMENT OF AFFORDABLE HOUSING FACILITIES. 43019635 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 206 0 1 414 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X CHARLES RAHILLY 6264035400 2212 EL MOLINO AVE ALTADENA CA 91001 JAMES S ROTHROCK PRESIDENT & CEO 25.00 15.00 X X 622406 0 48657 TERRY QUIGLEY VP OPERATIONS & COO 30.00 10.00 X 471356 0 34092 CHARLIE RAHILLY VP FINANCE & CFO 28.00 12.00 X 420697 0 34344 SHARON PEWTRESS VP STRATEGIC GROWTH 32.00 8.00 X 356492 0 28232 KRISTA NAY VP SALES & MARKETING 30.00 10.00 X 326663 0 25740 STACIE OCAMPO VP HUMAN RESOURCES 30.00 10.00 X 326403 0 19028 DAVID HONE EXECUTIVE DIRECTOR 40.00 0.00 X 281910 0 21065 MALEAKHI ADI DIRECTOR OF IT 40.00 0.00 X 217541 0 26931 TYRA SHERMAN CONTROLLER 28.00 12.00 X 209893 0 26960 LIZETT LEANDRO RISK MANAGEMENT 40.00 0.00 X 159618 0 15097 BENTON DONALD EXECUTIVE DIRECTOR 40.00 0.00 X 154668 0 7036 TRACY STEBICK SALES DIRECTOR 40.00 0.00 X 152598 0 15176 REYES JAY DIRECTOR OF NURSING 40.00 0.00 X 145233 0 3068 CATHERINE MAY CHAIR 1.00 4.00 X X 0 0 0 GWEN WHITSON VICE CHAIR 1.00 4.00 X X 0 0 0 TIM HARTLEY SECRETARY-TREASURER 1.00 4.00 X X 0 0 0 JONATHAN CULLEN DIRECTOR 1.00 4.00 X 0 0 0 GERTY GARNER DIRECTOR 1.00 4.00 X 0 0 0 JOYCE HUYETT TURNER DIRECTOR 1.00 4.00 X 0 0 0 JACK LANTZ DIRECTOR 1.00 4.00 X 0 0 0 ROBERT LONG DIRECTOR 1.00 4.00 X 0 0 0 GABRIEL MENDHAM DIRECTOR 1.00 4.00 X 0 0 0 MICHAEL RYAN DIRECTOR 1.00 4.00 X 0 0 0 JANE SCHLEGEL DIRECTOR 1.00 4.00 X 0 0 0 JIM WHITE DIRECTOR 1.00 4.00 X 0 0 0 EVELYN DANOWITZ DIRECTOR (THRU JAN 2023) 1.00 4.00 X 0 0 0 BILL HORSFALL DIRECTOR (THRU AUG 2022) 1.00 4.00 X 0 0 0 ROSE CHAN LOUI DIRECTOR (THRU OCT 2022) 1.00 4.00 X 0 0 0 3845478 0 305426 28 0 1 0 MORRISON COMMUNITY LIVING PO BOX 102289 ATLANTA GA 30368 CATERING 3712504 ORRAVAN MECHANIAL INC 6134 FACULTY AVENUE LAKEWOOD CA 90712 CONSTRUCTION 1187790 PERKIN EASTMAN ARCHITECTS DPC 115 FIFTH AVENUE NEW YORK NY 10003 CONSTRUCTION 1130076 JMG INC PO BOX 753 SUNSET BEACH CA 90742 CONSTRUCTION 1003808 STEPHENSON VENTURES LLC 1035 FOLSOM STREET SAN FRANCISCO CA 94103 CONTRACT SERVICES 871661 20 155175 155175 RESIDENT CARE FEES 623000 27439483 27439483 ANCILLARY SERVICES 623990 8009482 8009482 AMORT OF ENTRANCE FEES 721000 3262601 3262601 38711566 2618793 2618793 250942 0 250942 250942 250942 7222000 22000 5977725 460428 1244275 -438428 805847 805847 OTHER INCOME 900099 158307 158307 158307 42700630 38711566 0 3833889 X 3331141 505219 2685824 140098 13552411 12478085 1074326 925685 579457 339637 6591 2280964 1861520 414820 4624 2919816 2413808 502276 3732 311006 1124 309882 126296 126296 128003 128003 9616141 8673529 942612 437918 372722 65196 1190448 1099320 91128 2106548 1787578 318970 97595 15940 81655 1933896 1859608 74288 1663933 1623047 40886 8110245 7724433 385812 836547 793649 42898 1829405 1230596 598809 51397998 43019635 8223318 155045 10924470 8116954 983311 918808 6108887 5371456 146931 108631 988438 724290 188447136 107260309 79570370 81186827 85128495 87766408 2769070 2053624 186619972 186246998 5687627 5871268 121127509 125210238 51569807 50193113 8865478 8889682 187250421 190164301 X -630449 -3917303 -630449 -3917303 186619972 186246998 X -8697368 5723239 -312725 X 0 1 X 1 0 X 888999 1055976 4818767 297759 155175 7216676 36256533 36970787 32672870 36516945 38711566 181128701 37145532 38026763 37491637 36814704 38866741 188345377 0 0 0 188345377 2818421 2979362 2873321 6469089 2869735 18009928 2818421 2979362 2873321 6469089 2869735 18009928 103527 1781307 1353682 4265642 158307 7662465 40067480 42787432 41718640 47549435 41894783 214017770 0.88000 0.88080 0.08420 0.08320 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 103,527. 2019 AMOUNT: $ 1,419,960. 2020 AMOUNT: $ 1,026,414. 2021 AMOUNT: $ 4,215,212. 2022 AMOUNT: $ 158,307. MANAGEMENT FEE REVENUE - 2019 AMOUNT: $ 361,347. 2020 AMOUNT: $ 327,268. 2021 AMOUNT: $ 50,430. 2022 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 69718895 1186736 7799948 5654469 63301 72987809 81205421 134417 -9954534 1606600 59809 69718895 68313980 8622541 14398018 10069778 59340 81205421 71147838 2694508 1792993 7141454 179905 68313980 59744000 11284147 3862017 3509331 232995 71147838 0.96000 0.03000 0.01000 0 1 1 6758669 6758669 154431096 90589895 63841201 20370623 12746391 7624232 6886748 3924023 2962725 81186827 DEPOSITS FROM RESIDENTS 380584 OTHER CURRENT LIABILITIES 552174 LIABILITY FOR LOSSES DURING PHASE OUT PERIOD 315757 ENTRANCE FEE REFUNDS 6370134 OPERATING LEASE LIAB 1271033 8889682 X 48734294 5723239 5723239 43011055 128003 -438428 -310425 42700630 51708423 438428 438428 51269995 128003 128003 51397998 PART V, LINE 4: THE ENDOWMENT FUND IS COMPRISED OF BOARD DESIGNATED AND DONOR RESTRICTED FUNDS. THE BOARD DESIGNATED FUNDS ARE DEDICATED TO THE FOLLOWING PURPOSES: 1 - THE PROVISION OF HOUSING AND SERVICES TO OLDER ADULTS THAT ARE FINANCIALLY UNABLE TO FULLY FUND THEIR CARE 2 - THE IMPROVEMENT OF AND REPLACEMENT OF PROPERTY, PLANT AND EQUIPMENT AT EACH OF THE COMMUNITIES 3 - THE REPAYMENT OF RESIDENT ENTRANCE FEES AS THEY BECOME DUE, AND 4 - THE DEVELOPMENT OF NEW COMMUNITIES PART X, LINE 2: NONPROFIT ORGANIZATIONS ARE GENERALLY NOT LIABLE FOR TAXES ON INCOME. THEREFORE, OTHER THAN THE CALIFORNIA ANNUAL MINIMUM TAX AND ANNUAL FEE RELATED TO ECSLLC AND ARTFUL, LLC, NO PROVISION IS MADE FOR SUCH TAXES IN THE CONSOLIDATED FINANCIAL STATEMENTS IN ACCORDANCE WITH U.S. GAAP. THE ORGANIZATION CONSIDERS MANY FACTORS WHEN EVALUATING AND ESTIMATING THEIR TAX POSITIONS AND TAX BENEFITS, WHICH MAY REQUIRE PERIODIC ADJUSTMENTS, AND WHICH MAY NOT ACCURATELY ANTICIPATE ACTUAL OUTCOMES. THE ORGANIZATION EVALUATES THEIR UNCERTAIN TAX POSITIONS USING THE PROVISIONS IN CONFORMITY WITH U.S. GAAP. THESE STANDARDS REQUIRE MANAGEMENT TO PERFORM AN EVALUATION OF ALL INCOME TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, IN THE COURSE OF PREPARING THE ORGANIZATIONS' TAX RETURNS. MANAGEMENT BELIEVES THE TAX POSITIONS TAKEN MORE-LIKELY-THAN-NOT WILL BE SUSTAINED UNDER EXAMINATION BY THE APPLICABLE TAX AUTHORITIES. EXAMPLES OF TAX POSITIONS TAKEN INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATIONS, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. SINCE MATTERS ARE SUBJECT TO SOME DEGREE OF UNCERTAINTY, THERE CAN BE NO ASSURANCE THAT THE ORGANIZATIONS' TAX RETURNS WILL NOT BE CHALLENGED BY THE TAXING AUTHORITIES AND THAT THE ORGANIZATION WILL NOT BE SUBJECT TO ADDITIONAL TAX, PENALTIES, AND INTERESTS AS A RESULT OF SUCH CHALLENGE. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON SALE OF FIXED ASSETS -438,428. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF FIXED ASSETS 438,428. X 1 1 X X X X X 0 0 0 0 0 0 0 1 0 JAMES S ROTHROCK PRESIDENT & CEO 494503 0 106575 0 21328 0 31125 0 17532 0 671063 0 0 0 TERRY QUIGLEY VP OPERATIONS & COO 364789 0 85239 0 21328 0 26200 0 7892 0 505448 0 0 0 CHARLIE RAHILLY VP FINANCE & CFO 307284 0 92085 0 21328 0 23661 0 10683 0 455041 0 0 0 SHARON PEWTRESS VP STRATEGIC GROWTH 265428 0 69736 0 21328 0 20340 0 7892 0 384724 0 0 0 KRISTA NAY VP SALES & MARKETING 266086 0 40215 0 20362 0 13725 0 12015 0 352403 0 0 0 STACIE OCAMPO VP HUMAN RESOURCES 252673 0 52462 0 21268 0 17050 0 1978 0 345431 0 0 0 DAVID HONE EXECUTIVE DIRECTOR 198358 0 63000 0 20552 0 12610 0 8455 0 302975 0 0 0 MALEAKHI ADI DIRECTOR OF IT 166390 0 33645 0 17506 0 10218 0 16713 0 244472 0 0 0 TYRA SHERMAN CONTROLLER 173299 0 18480 0 18114 0 9914 0 17046 0 236853 0 0 0 LIZETT LEANDRO RISK MANAGEMENT 158278 0 800 0 540 0 7639 0 7458 0 174715 0 0 0 BENTON DONALD EXECUTIVE DIRECTOR 140514 0 11000 0 3154 0 2062 0 4974 0 161704 0 0 0 TRACY STEBICK SALES DIRECTOR 99614 0 52658 0 326 0 7157 0 8019 0 167774 0 0 0 PART I, LINE 1A THE ORGANIZATION PAYS A PORTION OF GYM MEMBERSHIP FEES FOR PARTICIPATING EMPLOYEES. PART I, LINE 7 THE ORGANIZATION PAID MARKETING INCENTIVES BASED ON OCCUPANCY. THE ORGANIZATION ALSO PROVIDED A FINANCIAL INCENTIVE FOR KEY LEADERSHIP TO IMPROVE OPERATIONAL PERFORMANCE, RESIDENT SATISFACTION, EMPLOYEE SATISFACTION, QUALITY OF CARE, AND TO PURSUE INNOVATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM AND PRESENTED TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS REVIEW THE FORM 990 AND APPROVE THE FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER (CEO AND VICE PRESIDENTS) AND MEMBERS OF THE BOARD OF DIRECTORS COMPLETE A CONFLICT OF INTEREST STATEMENT ANNUALLY AND SUBMIT IT TO THE AUDIT COMMITTEE. THE AUDIT COMMITTEE REVIEWS CONFLICT OF INTEREST STATEMENTS PROVIDED BY THE OFFICERS AND DIRECTORS AS THE NEED ARISES BUT NOT LESS THAN ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED BY THE GOVERNANCE COMMITTEE. ECS USED ALL OF THE FOLLOWING IN ESTABLISHING COMPENSATION: GOVERNANCE COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR GOVERNANCE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING/ORGANIZATION DOCUMENTS, FINANCIAL STATEMENTS AND WRITTEN CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER SERVICE FEES: PROGRAM SERVICE EXPENSES 3,782,657. MANAGEMENT AND GENERAL EXPENSES 917,541. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,700,198. SKILLED NURSING SERVICE FEES: PROGRAM SERVICE EXPENSES 4,890,872. MANAGEMENT AND GENERAL EXPENSES 25,071. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,915,943. FORM 990, PART XI, LINE 9: ACCRETION -312,191. TRANSFER OF ASSETS -534. 1 ECS MANAGEMENT LLC 2212 EL MOLINO AVE ALTADENA CA 91001 461662037 PROVIDE ADMINISTRATIVE, PROGRAMMATIC, AND OTHER FORMS OF SUPPORT TO ECS CA 6241625 23683926 EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS ARTFUL HOME CARE LLC 2212 EL MOLINO AVE ALTADENA CA 91001 463025752 DEVELOP AND OPERATE HOME CARE SERVICES AND SERVE THE NEEDS OF OLDER ADULTS CA 0 0 EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS CREATIVE HOUSING & SERVICES LLC 2212 EL MOLINO AVE ALTADENA CA 91001 832678329 PROVIDE ADMINISTRATIVE, PROGRAMMATIC, AND OTHER FORMS OF SUPPORT TO ECS CA 5950 729918 EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS CREATIVE HOUSING & SERVICES 2212 EL MOLINO AVE ALTADENA CA 91001 330204306 PROVIDES SERVICES TO AFFORDABLE SENIOR AND DISABLED HOUSING CA 501(C)(3) LINE 10 EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS 1 ECS SUPPORTIVE FUND MANAGEMENT 2212 EL MOLINO AVE ALTADENA CA 91001 471102014 SUPPORTING ORGANIZATITON OF EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS CA 501(C)(3) LINE 12A, I EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS 1 MONTECEDRO INC 2212 EL MOLINO AVE ALTADENA CA 91001 270707394 DEVELOPS AND OPERATES HOUSING SPECIALLY DESIGNED FOR OLDER ADULTS CA 501(C)(3) LINE 10 EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS 1 TWELVE OAKS FOUNDATION 2212 EL MOLINO AVE ALTADENA CA 91001 951750019 PROVIDES ELDERLY PERSONS WITH HOUSING FACILITIES AND SERVICES CA 501(C)(3) LINE 7 EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS 1 CASA DE LOS AMIGOS LP 2212 EL MOLINO AVE ALTADENA CA 91001 861156700 PROVIDES AFFORDABLE HOUSING CA CREATIVE HOUSING & SERVICES 26 1290 0 1 0.00010 0 0 0 1 0 0 0 0 0 0 0 1 0 1 1 1 0 1 0 MONTECEDRO INC L 1851117 FMV TWELVE OAKS FOUNDATION L 194647 FMV