2022-05-11T12:04:45-05:00 2021-06-30 910189318 MOSS ADAMS LLP 21700 OXNARD ST STE 300 WOODLAND HILLS CA 91367 990 2020-07-01 471102014 EPISCOPAL COMMUNITIES & SERVICES FOUNDATION EPIS 6264035400 605 E HUNTINGTON DRIVE NO 207 MONROVIA CA 91016 JAMES S ROTHROCK PRESIDENT & CEO 6264035400 2022-05-10 1 JAMES ROTHROCK 999009999 LAUREN A HAVERLOCK P00545829 8185771900 2022-05-10 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z JAMES S ROTHROCK 605 E HUNTINGTON DRIVE NO 207 MONROVIA CA 91016 15826363 0 X WWW.GIVE2ECS.ORG X 2014 CA EPISCOPAL COMMUNITIES & SERVICES FOUNDATION (ECSF) WAS ORGANIZED AS THE SOPHIE MILLER FOUNDATION ON FEBRUARY 3, 2014 BEFORE CHANGING ITS NAME IN 2019, AS A SUPPORTING ORGANIZATION TO ENHANCE ITS FUNDRAISING EFFORTS AND TO OVERSEE THE INVESTMENT AND DISTRIBUTION OF ITS DONOR FUNDS, WITH OR WITHOUT RESTRICTION. ECSF WAS ESTABLISHED BY EPISCOPAL COMMUNITIES AND SERVICES FOR SENIORS (ECS), EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, AND TO CARRY OUT THE PURPOSES OF ECS AND ITS SUBSIDIARIES. 8 7 3 20 0 0 640669 2179852 0 0 898526 5528737 0 0 1539195 7708589 1105463 1258905 0 0 275378 277386 0 0 319864 122830 151172 1503671 1687463 35524 6021126 24014709 23720929 106102 139138 23908607 23581791 X THE EPISCOPAL COMMUNITIES & SERVICES FOUNDATION EXISTS TO SUPPORT EPISCOPAL COMMUNITIES AND SERVICES THROUGH FUNDRAISING EFFORTS THAT BENEFITS AND CARRIES OUT THE PURPOSES OF ECS AND ITS SUBSIDIARIES. 0 0 711929 711929 0 ECSF PROVIDED $711,929 IN BENEVOLENT SUPPORT TO EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS (ECS) RESIDENTS WHO WERE UNABLE TO PAY THE FULL COST OF THE ACCOMMODATIONS, CARE AND SERVICES PROVIDED THEM. DURING FISCAL YEAR 2021, ECS PROVIDED CHARITABLE CARE TO 4 INDEPENDENT LIVING RESIDENTS, 9 ASSISTED LIVING RESIDENTS, AND 5 SKILLED NURSING RESIDENTS - A TOTAL OF 18 INDIVIDUALS. 241029 241029 0 ECSF PROVIDED $155,380 TO SUPPORT CREATIVE HOUSING SERVICES, LLC AN AFFILIATE THAT PROVIDES PROPERTY MANAGEMENT SERVICES,WELLNESS PROGRAMMING AND OTHER SUPPORT TO AFFORDABLEHOUSING COMMUNITIES SERVING LOW-INCOME OLDER ADULTS INSOUTHERN CALIFORNIA. ECSF ALSO PROVIDED $85,649 TOWARD THE BY YOUR SIDE PROGRAM TO SUPPORT END-OF-LIFE VIGIL COMPANIONS. 255947 255947 0 ECSF PROVIDED $192,140 TOWARD PROGRAMS TO BENEFIT ECS RESIDENTS.INCLUDING EXERCISE CLASSES, ART INSTRUCTION, CONCERTS, AND OTHER.IN ADDITION, ECSF PROVIDED $63,807 TOWARD PROGRAMS TO BENEFIT ECS EMPLOYEES, PROVIDING FINANCIAL ASSISTANCE FOR EMPLOYEEEDUCATION OPPORTUNITIES AS WELL AS EMERGENCY FUNDS THROUGHTHE STAFF ASSISTANCE FUND FOR EMERGENCIES ("SAFE"). 50000 50000 0 ECSF PROVIDED $50,000 TO ECS. ECS DISBURSED THE FUNDS TO SUPPORT THE PASADENA VILLAGE, A SEPARATE 501(C)(3) ORGANIZATION DEDICATED TO MAKING IT EASIER, SAFER, AND MORE SATISFYING FOR OLDER ADULTS TO REMAIN IN THEIR HOMES THROUGHOUT THE PASADENA AREA AS THEY AGE. 50000 50000 0 1258905 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 3 0 1 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X X CHARLES RAHILLY 6264035400 605 E HUNTINGTON DRIVE STE 207 MONROVIA CA 91016 JAMES S ROTHROCK PRESIDENT & CEO 2.00 38.00 X X 0 598658 43760 RICHARD PATTERSON JR CHAIR 1.00 0.00 X X 0 0 0 CATHY CLEMENT VICE CHAIR 1.00 0.00 X X 0 0 0 SHERMAN TELLEEN SECRETARY-TREASURER 1.00 0.00 X X 0 0 0 NANCY GOODELL BOARD OF TRUSTEES 1.00 0.00 X 0 0 0 MEGAN COOPER DIRECTOR 1.00 0.00 X 0 0 0 TERRY KNOWLES DIRECTOR 1.00 0.00 X 0 0 0 REBECCA J THYNE DIRECTOR 1.00 0.00 X 0 0 0 ROBIN MCCARTHY DIRECTOR OF DEV. & COMM 40.00 0.00 X 153405 0 7063 153405 598658 50823 1 0 1 0 0 2179852 2179852 560284 560284 13086227 8117774 4968453 4968453 4968453 7708589 0 0 5528737 1258905 1258905 162381 16237 146144 34802 3480 31322 23417 2342 21075 24759 2476 22283 32027 3203 28824 15550 15550 45860 45860 57643 5764 51879 2317 232 2085 4391 439 3952 SUPPLIES 7656 766 6890 17755 12345 5410 1687463 1258905 108694 319864 765533 792785 1161516 1095365 7500 5000 419197 376338 1007 21648899 21438370 12064 12064 24014709 23720929 880 851 105222 138287 106102 139138 X 20698435 20349574 3210172 3232217 23908607 23581791 24014709 23720929 X 6021126 -1461679 -4886263 X 0 1 X 1 0 X X X 3 EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS 951642373 10 1 1245202 0 CREATIVE HOUSING & SERVICES 330204306 10 0 0 0 MONTECEDRO INC 270707394 10 0 13704 0 3 1258906 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 SCHEDULE A, PART IV, SECTION A, LINE 1 EPISCOPAL COMMUNITIES & SERVICES FOUNDATION IS A SUPPORTING ORGANIZATION FOR EPISCOPAL COMMUNITIES & SERVICES FOR SENIOR (ECS) AND ITS SUBSIDIARIES AND AFFILIATED ORGANIZATIONS. ECS IS THE SPECIFIC MEMBER MENTIONED IN THE GOVERNING DOCUMENTS WHILE CREATIVE HOUSING & SERVICES (CHS) AND MONTECEDRO INC. (MCI) ARE ECS SUBSIDIARIES AND AFFILIATED MEMBERS ALL OF WHOM PROVIDE SENIOR RESIDENTIAL AND ASSISTED LIVING FACILITIES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21500637 3811887 3752970 7752214 36371 21286911 23085258 654508 434216 2647003 26342 21500637 25121406 338799 1174377 3484545 64779 23085258 24966230 160740 1133068 1185547 89658 24984833 23959404 371017 1897335 1152749 108777 24966230 0.86000 0.04000 0.10000 0 0 0 DUE TO RELATED PARTIES 138287 138287 X 6201050 -1461679 -1461679 7662729 45860 45860 7708589 1641603 0 1641603 45860 45860 1687463 PART V, LINE 4: THE EPISCOPAL COMMUNITIES & SERVICES FOUNDATION USES THE ENDOWMENT FUNDS TO MAINTAIN THE LEVEL OF PROGRAMS AND SERVICES PROVIDED BY EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS. 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. 1 EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS 605 E HUNTINGTON DRIVE SUITE 207 MONROVIA CA 91016 951642373 501(C)(3) 1245201 TO PROVIDE BENEVOLENCE SUPPORT, CAPITAL SUPPORT, AND PROGRAM SERVICE FUNDS MONTECEDRO INC 605 E HUNTINGTON DRIVE SUITE 207 MONROVIA CA 91016 270707394 501(C)(3) 13704 TO PROVIDE BENEVOLENCE SUPPORT, CAPITAL SUPPORT, AND PROGRAM SERVICE FUNDS. 2 0 PART I, LINE 2: EPISCOPAL COMMUNITIES & SERVICES FOUNDATION IS A SUPPORTING ORGANIZATION FOR EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS AND ITS SUBSIDIARIES. EPISCOPAL COMMUNITIES & SERVICES FOUNDATION'S BOARD OF TRUSTEES REVIEWS AND APPROVES ALL GRANTS AND OTHER SUPPORT FOR EPISCOPAL COMMUNITIES AND SERVICES FOR SENIORS AND ITS SUBSIDIARIES. REPORTS DETAILING THE USE OF GRANTS AND OTHER SUPPORT ARE MADE BY EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS TO EPISCOPAL COMMUNITIES & SERVICES FOUNDATION'S BOARD OF TRUSTEES ON A REGULAR BASIS. 0 0 0 0 0 0 0 0 0 JAMES S ROTHROCK PRESIDENT & CEO 0 471468 0 106790 0 20400 0 29925 0 13835 0 642418 0 0 ROBIN MCCARTHY DIRECTOR OF DEV. & COMM 134152 0 6205 0 13048 0 6883 0 180 0 160468 0 0 0 SCHEDULE J, PART II: THE COMPENSATION OF THE PRESIDENT/CEO AND CFO IS ESTABLISHED BY A RELATED ORGANIZATION, EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS (ECS). 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. THE INDEPENDENT COMPENSATION CONSULTANT PROVIDES THE ORGANIZATION WITH A DETERMINATION OF REASONABLENESS FOR COMPENSATION. FORM 990, PART VI, SECTION A, LINE 6 EPISCOPAL COMMUNITIES & SERVICES FOUNDATION IS A CALIFORNIA NON-PROFIT PUBLIC BENEFIT CORPORATION ORGANIZED WITH A SOLE CONTROLLING MEMBER, EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS, A CALIFORNIA NON-PROFIT PUBLIC BENEFIT CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE SOLE MEMBER OF EPISCOPAL COMMUNITIES & SERVICES FOUNDATION HAS THE RIGHT TO ELECT THE BOARD OF DIRECTORS AS WELL AS APPOINT THE CHIEF EXECUTIVE OFFICER. FORM 990, PART VI, SECTION A, LINE 7B THE SOLE MEMBER OF THE EPISCOPAL COMMUNITIES & SERVICES FOUNDATION HAS RESERVED THE RIGHT TO MAKE ALL HIGH LEVEL GOVERNANCE DECISIONS SUCH AS APPROVAL OF INDEBTEDNESS, REAL PROPERTY TRANSACTIONS, MISSION AND LONG RANGING PLANNING, AS WELL AS THE APPOINTMENT OF INDEPENDENT AUDITORS AND CORPORATE COUNSEL. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM AND PRESENTED TO THE BOARD OF TRUSTEES. THE BOARD OF TRUSTEES REVIEWS THE FORM 990 AND APPROVES THE FILING. FORM 990, PART VI, SECTION B, LINE 12C AT LEAST ANNUALLY, THE AUDIT COMMITTEE EXAMINES COMPLETED CONFLICT OF INTEREST STATEMENTS AND RECOMMENDS TO THE BOARD ANY ACTION NEEDED TO COMPLY WITH LEGAL REQUIREMENTS OR FOUNDATION POLICY REGARDING CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 990 IS AVAILABLE UPON REQUEST, AT THE ATTORNEY GENERAL'S WEBSITE, AND ON GUIDESTAR. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 IS AVAILABLE UPON REQUEST AND AT THE ATTORNEY GENERAL'S WEBSITE. THE GOVERNING/ORGANIZATION DOCUMENTS, FINANCIAL STATEMENTS, AND WRITTEN CONFLICT OF INTEREST POLICY ARE ALSO AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -4,886,263. EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS 605 E HUNTINGTON DRIVE SUITE 207 MONROVIA CA 91016 951642373 PROMOTES HEALTH & WELL BEING OF OLDER ADULTS THROUGH CARE, SVCS & HOUSING CA 501(C)(3) LINE 10 N/A 0 CREATIVE HOUSING & SERVICES 605 E HUNTINGTON DRIVE SUITE 207 MONROVIA CA 91016 330204306 PROVIDES SERVICES TO AFFORDABLE SENIOR & DISABLE HOUSING CA 501(C)(3) LINE 10 EPISCOPAL COMMUNITIES AND SERVICES FOR SENIORS 0 MONTECEDRO INC 605 E HUNTINGTON DRIVE SUITE 207 MONROVIA CA 91016 270707394 DEVELOPS & OPERATES HOUSING SPECIALLY DESIGNED FOR OLDER ADULTS CA 501(C)(3) LINE 10 EPISCOPAL COMMUNITIES AND SERVICES FOR SENIORS 0 TWELVE OAKS FOUNDATION 605 E HUNTINGTON DRIVE SUITE 207 MONROVIA CA 91016 951750019 PROVIDE ELDERLY PERSONS WITH HOUSING FACILITIES AND SERVICES CA 501(C)(3) LINE 7 EPISCOPAL COMMUNITIES AND SERVICES FOR SENIORS 0 CASA DE LOS AMIGOS LP 605 E HUNTINGTON DRIVE SUITE 207 MONROVIA CA 91016 861156700 PROVIDE AFFORDABLE HOUSING CA CREATIVE HOUSING & SERVICES 0 0 CHARITABLE GIFT ANNUITIES (3) PROVIDE SUPPORT CA EPISCOPAL COMMUNITIES & SERVICES FOUNDATION T 0 0 1 0 1 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0