2016-08-23T16:37:12-05:00 2016-03-31 910189318 Moss Adams LLP 101 Second Street Suite 900 San Francisco CA 94105 990 2015-04-01 460502111 Episcopal Senior Communities Foundation EPIS 9259567400 2185 N California Blvd Suite 575 Walnut Creek CA 94596 KEVIN GERBER President/CEO 9259567400 2016-08-15 1 Renie Burbank P00159653 4159561500 2015 2016-12-15 16:53:06Z KEVIN GERBER 2185 N California Blvd Suite 575 Walnut Creek CA 94596 6740126 0 X www.jtm-esc.org X 2002 CA THE MISSION OF ESCF IS TO SOLICIT CONTRIBUTIONS, INVEST AND MAINTAIN ASSETS AND MAKE DISTRIBUTIONS FOR THE CONTINUING FINANCIAL SUPPORT OF COMMUNITY OUTREACH, ASSISTANCE AND CAPITAL IMPROVEMENT NEEDS OF EPISCOPAL SENIOR COMMUNITIES AND ITS RESIDENTS. 7 7 10 25 0 0 2680414 3291858 0 0 555663 182848 144195 195351 3380272 3670057 1651182 518260 0 0 576917 661781 0 0 10961 1119197 992910 3347296 2172951 32976 1497106 12531732 14148282 3560738 4146153 8970994 10002129 THE MISSION OF ESCF IS TO SOLICIT CONTRIBUTIONS, INVEST AND MAINTAIN ASSETS AND MAKE DISTRIBUTIONS FOR THE CONTINUING FINANCIAL SUPPORT OF COMMUNITY OUTREACH, ASSISTANCE AND CAPITAL IMPROVEMENT NEEDS OF EPISCOPAL SENIOR COMMUNITIES AND ITS RESIDENTS. 0 0 1391486 518260 TO ESTABLISH AND MAINTAIN FUNDS TO BENEFIT AND PROVIDE CONTINUING FINANCIAL SUPPORT OF THE CAPITAL, COMMUNITY OUTREACH, FINANCIAL ASSISTANCE, AFFORDABLE HOUSING, AND OTHER CHARITABLE PURPOSES OF THE EPISCOPAL SENIOR COMMUNITIES. 1391486 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 9 0 1 10 1 0 0 0 0 0 1 1 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 CA X X diana jamison 9259567400 2185 N California Blvd 575 walnut creek CA 94596 Case Gordon Chairman 1.00 9.00 X X 0 0 0 Coates Sally Director 1.00 0.00 X 0 0 0 Handelmann Margaret Director 1.00 0.00 X 0 0 0 Lusse Patricia Director 1.00 0.00 X 0 0 0 Schoenrock Diane Director 1.00 0.00 X 0 0 0 Sheehy Joanne Director 1.00 0.00 X 0 0 0 Skaggs Sanford Ex offico ESC BOD 1.00 5.00 X 0 0 0 Gerber Kevin President, CEO 3.20 36.80 X 32479 373507 105780 Tobin William C Gen'l Counsel, Chf Risk Off'r 4.00 36.00 X 35318 317870 87493 Campbell Dee Ann Secretary, Sr VP Org'l Advmt 12.00 28.00 X 69624 162456 72544 Jamison Diana Treasurer, CFO 2.80 37.20 X 18974 252079 74374 Jones Lorna VP Human Resources 0.80 39.20 X 2646 129642 20074 Powell Tracy VP of Outreach Programs 0.50 39.50 X 2075 153819 46126 Miller Katharine Sr. Director 40.00 0.00 X 113398 0 20260 274514 1389373 426651 1 0 1 0 0 17800 880160 59169 2334729 3291858 150229 150229 3012249 2979630 32619 32619 32619 285790 17800 90439 195351 195351 3670057 0 0 378199 X 518260 518260 366751 157009 209742 179903 179903 18783 18783 67731 67731 28613 28613 17874 17874 16000 16000 58314 58314 36750 36750 31789 20828 10961 9266 9266 5556 5556 34126 34126 7258 7258 1383 1383 Social programs 716217 716217 DONOR APPRECIATION 57300 57300 Miscellaneous expenses 781 781 TAXES & LICENSES 296 296 2172951 1391486 770504 10961 5139311 5304703 957862 2100200 9601 11136 6379376 6553827 45582 178416 12531732 14148282 23267 60536 26300 80200 3511171 4005417 3560738 4146153 X 355541 623918 7951033 8713791 664420 664420 8970994 10002129 12531732 14148282 X 1497106 -210400 -255571 X X 0 1 X 1 0 X X 1 episcopal sr communities 946130471 9 1 415366 0 1 415366 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 664420 15806 15806 664420 654420 10000 47016 47016 664420 654420 69147 69147 654420 654420 35205 35205 654420 654420 62582 62582 654420 1.00000 0 0 0 CRT & CGA Liability 3763990 Due to EPISCOPAL SENIOR COMMUNITIES 241427 4005417 X 3236211 -210400 -255571 -465971 3702182 58314 -90439 -32125 3670057 2205076 90439 90439 2114637 58314 58314 2172951 Part V, Line 4: ENDOWMENT FUND EARNINGS ARE USED FOR ATRIUM AT SLV AND ASSISTANCE FOR RESIDENTS. $158,784 IS THE NUTTER FUND FOR THE SLV ATRIUM; $10,000 IS FOR WEBSTER HOUSE BYRD FUND; AND $495,636 IS FOR ASSISTANCE FUNDS. Part X, Line 2: The Foundation adopted the provisions of the Accounting Standards Codification ("ASC") Topic 740-10, Income Taxes, relating to accounting for uncertain tax positions, which had no financial statement impact to ESCF. ESCF recognizes the tax benefit from uncertain tax positions only if it is more likely than not that the tax positions will be sustained on examination by the tax authorities, based on the technical merits of the position. The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. ESCF recognizes interest and penalties related to income tax matters in operating expenses. Part XI, Line 2d - Other Adjustments: Changes in split interest gift agreements -255,571. Part XI, Line 4b - Other Adjustments: RECLASS OF SPECIAL EVENT EXPENSES -90,439. Part XII, Line 2d - Other Adjustments: RECLASS OF SPECIAL EVENT EXPENSES 90,439. golf tournament 303590 17800 285790 254 10300 350 79535 303590 17800 285790 254 10300 350 79535 90439 195351 1 Episcopal Senior Communities 2185 n california blvd suite 575 walnut creek CA 94596 946130471 501(c)(3) 415366 SUPPORTING ORGANIZATION TO EPISCOPAL SENIOR COMMUNITIES Community Housing Inc 437 Webster Street palo alto CA 94301 942264235 501(c)(3) 60733 AFFORDABLE HOUSING ASSISTANCE Jennings Senior Housing Inc 2185 N California Blvd suite 575 WAlnut creek CA 94596 113754507 501(c)(3) 42161 AFFORDABLE HOUSING ASSISTANCE 3 Part I, Line 2: EPISCOPAL SENIOR COMMUNITIES FOUNDATION GRANTS FUNDS TO ESC, CHI AND JHS TO PAY FOR ASSISTANCE & OUTREACH SERVICES, CHAPEL SERVICES AND COMMUNITY SERVICES. 1 1 0 0 0 0 1 0 0 Gerber Kevin President, CEO 32479 373507 0 0 0 0 6628 76219 1835 21098 40942 470824 0 0 Tobin William C Gen'l Counsel, Chf Risk Off'r 27786 250077 3948 35534 3584 32259 6682 60140 2067 18604 44067 396614 3584 32259 Campbell Dee Ann Secretary, Sr VP Org'l Advmt 64124 149622 5500 12834 0 0 14215 33169 7548 17612 91387 213237 0 0 Jamison Diana Treasurer, CFO 18974 252079 0 0 0 0 3902 51842 1304 17326 24180 321247 0 0 Jones Lorna VP Human Resources 801 39248 0 0 1845 90394 251 12316 150 7357 3047 149315 0 0 Powell Tracy VP of Outreach Programs 2075 153819 0 0 0 0 424 31436 190 14076 2689 199331 0 0 Part I, Lines 4a-b EXPLANATION: PART I, LINE 4A: LORNA JONES RECEIVED A PAYMENT OF $92,238 AND THE AMOUNT WAS INCLUDED IN HER FORM W-2. PART I, LINE 4B: WE HAVE A 457F PLAN FOR THE FOLLOWING INDIVIDUALS. THE PARTICIPANTS OF THE PLAN SHALL BE THOSE EMPLOYEES WHO ARE ADMINISTRATORS AND OFFICERS OF EPISCOPAL SENIOR COMMUNITIES (ESC) AND ITS AFFILIATES. ADMINISTRATORS ARE THE EXECUTIVE DIRECTORS OF THE COMMUNITIES. FROM TIME TO TIME THE BOARD MAY DESIGNATE ADDITIONAL OFFICERS AND ADMINISTRATORS. KEVIN GERBER WILLIAM TOBIN DEE ANN CAMPBELL DIANA JAMISON LORNA JONES TRACY POWELL Part I, Line 6 EPISCOPAL SENIOR COMMUNITIES (ESC) MAINTAINS AN INCENTIVE COMPENSATION PROGRAM FOR ALL EMPLOYEES, INCLUDING THE SENIOR EXECUTIVES, WHICH IS BASED UPON THE FOLLOWING FACTORS, IN DECREASING ORDER OF IMPORTANCE: 1. WHETHER ESC IS MEETING ITS QUALITY BENCHMARKS IN DELIVERING SERVICES TO ITS RESIDENTS. THIS FACTOR IS DETERMINED BY THE QUALITY FIRST COMMITTEE OF THE BOARD OF DIRECTORS. THE PERFORMANCE MEASURES EVALUATED INCLUDE ITEMS SUCH AS THE RESIDENT SATISFACTION SURVEY, EMPLOYEE SATISFACTION SURVEY, TURNOVER, WORKERS COMPENSATION, AND FINANCIAL RESULTS. REGARDLESS OF ANY OF THE REMAINING FACTORS, NO INCENTIVES ARE PAID IF THE QUALITY MEASURE IS NOT MET. 2. THE AMOUNT OF ACTUAL NET OPERATING INCOME ACHIEVED COMPARED TO THE BUDGETED NET OPERATING INCOME. INCENTIVE PAYMENTS FUNDED, IF ANY, ARE BASED ON A SLIDING SCALE UP TO 40% OF THE PARTICIPANT'S BASE COMPENSATION DEPENDING UPON THE ACTUAL LEVEL OF PERFORMANCE. A MINIMUM LEVEL OF PERFORMANCE AGAINST BUDGET MUST BE ACHIEVED IN ORDER TO PAY OUT ANY INCENTIVES. 3. THE ACTUAL OCCUPANCY RATE ACHIEVED COMPARED TO THE BUDGETED OCCUPANCY RATE. A MINIMUM LEVEL OF PERFORMANCE AGAINST BUDGET MUST BE ACHIEVED IN ORDER TO PAY OUR ANY INCENTIVES. Schedule J, Part I ALL OF THE EMPLOYEES LISTED ON FORM 990 PART VII SECTION A --OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES-- ARE EMPLOYED AND COMPENSATED BY EPISCOPAL SENIOR COMMUNITIES (ESC). ESC REPORTS 100% OF THE INDIVIDUAL'S COMPENSATION ON W-2'S ISSUED BY ESC. HOWEVER, SOME OF THESE EMPLOYEES ARE ASSIGNED DUTIES FOR OTHER RELATED ORGANIZATIONS (SEE SCHEDULE R FOR ADDITIONAL INFORMATION REGARDING THESE RELATED ORGANIZATIONS). AS A RESULT OF THESE ASSIGNMENTS, WAGE AND BENEFIT COSTS ARE ALLOCATED TO RELATED ORGANIZATIONS. THE WAGE AND BENEFIT COSTS ALLOCATED TO EACH ORGANIZATION ARE REPORTED FOR EACH INDIVIDUAL AS BEING COMPENSATED DIRECTLY FROM THAT ORGANIZATION AND THE BALANCE OF COMPENSATION IS REPORTED AS COMPENSATION FROM RELATED ORGANIZATIONS. Form 990, Part VI, Section A, line 6 Episcopal Senior Communities (ESC) is the sole corporate member of Episcopal Senior Communities Foundation (ESCF). ESC has the right to appoint all the members of ESCF and the right to determine the distribution of assets on the liquidation of ESCF. Form 990, Part VI, Section A, line 7a The board shall consist of a range between five (5) and twenty-five (25) members, the actual number to be fixed from time to time by resolution of the Board of the Corporation. The members of the Board shall be appointed by the Member. Form 990, Part VI, Section A, line 7b See response to Form 990, Part VI, Question 6. Form 990, Part VI, Section A, line 8b Episcopal Senior Communities Foundation does not have committees to act on behalf of the governing body. Form 990, Part VI, Section B, line 11 CFO AND GENERAL COUNSEL CONDUCTED A COMPLETE AND THOROUGH REVIEW OF THE FORM 990. AN ELECTRONIC COPY OF THE FORM 990 WAS SENT VIA EMAIL DIRECTLY TO EACH BOARD MEMBER FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Section B, line 12c THE CONFLICT OF INTEREST POLICY IS REVIEWED ON A TRANSACTION BASIS. THE POLICY APPLIES TO ALL INTERESTED PERSONS INCLUDING ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST IN THE ORGANIZATION. ANY OFFICER OR BOARD MEMBER HAVING A POSSIBLE CONFLICT OF INTEREST IN ANY MATTER MUST DISCLOSE THE EXISTENCE AND NATURE OF THE CONFLICT. AFTER DISCLOSURE OF A POTENTIAL CONFLICT OF INTEREST TO THE BOARD, THE INTERESTED OFFICER OR BOARD MEMBER WOULD LEAVE THE BOARD MEETING WHILE THE CONFLICT OF INTEREST IS DISCUSSED AND/OR VOTED UPON. THE REMAINING BOARD MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. Form 990, Part VI, Section C, line 19 THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION's WEBSITE, JTM-ESC.ORG. THE GOVERNING/ORGANIZING DOCUMENTS and conflict of interest policy ARE AVAILABLE UPON REQUEST. Form 990, Part IX, line 11g Other Fees: Program service expenses 0. Management and general expenses 36,750. Fundraising expenses 0. Total expenses 36,750. Form 990, Part XI, line 9: Changes in split interest gift agreements -255,571. FORM 990, PART XII, LINE 2C Audit Committee has OVERSIGHT for the consolidated financial statements - There have been no changes to this process from prior year. EPISCOPAL SENIOR COMMUNITIES 2185 N California Blvd STE 575 walnut creek CA 94596 946130471 Provide housing AND SERVICES to elderly and disabled persons CA 501(c)(3) 9 SENIOR RESOURCES OF THE WEST 0 Senior Resources of the West 2185 N California Blvd STE 575 walnut creek CA 94596 941591805 Parent Organization CA 501(c)(3) 11-III-FI N/A 0 CHARITABLE REMAINDER TRUSTS (4) 2185 N CALIFORNIA BLVD STE 575 WALNUT CREEK CA 94596 Charitable Remainder Trusts CA ESCF T 0 CHARITABLE ANNUITY TRUSTS (10) 2185 N CALIFORNIA BLVD STE 575 WALNUT CREEK CA 94596 CHARITABLE ANNUITY TRUSTS CA ESCF T 0 0 1 1 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0