2015-08-17T16:22:55-05:00 2015-03-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2014-04-01 460502111 EPISCOPAL SENIOR COMMUNITIES FOUNDATION EPIS 9259567400 2185 N CALIFORNIA BLVD SUITE 575 WALNUT CREEK CA 94596 KEVIN GERBER PRESIDENT/CEO 9259567400 2015-08-17 1 RENIE BURBANK P00159653 4159561500 2014 2016-04-25 22:37:26Z KEVIN GERBER 2185 N CALIFORNIA BLVD SUITE 575 WALNUT CREEK CA 94596 6076122 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. 8 8 9 40 0 0 1961131 2680414 0 0 666143 555663 -51767 144195 2575507 3380272 2039889 1651182 0 0 636049 576917 0 0 0 341923 1119197 3017861 3347296 -442354 32976 13347989 12531732 3936976 3560738 9411013 8970994 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 2589696 1651182 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. 2589696 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 0 0 9 1 0 0 0 0 0 1 1 0 0 0 0 X 8 8 0 0 0 0 1 0 1 1 1 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 8.00 X X 0 0 0 COATES SALLY DIRECTOR 1.00 0.00 X 0 0 0 GIELSELMANN ROB 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 1.00 X 0 0 0 SHEEHY JOANNE DIRECTOR 1.00 0.00 X 0 0 0 SKAGGS SANFORD EX OFFICE ESC BOD 1.00 5.00 X 0 0 0 GERBER KEVIN PRESIDENT, CEO 3.20 36.80 X 35996 413954 120341 TOBIN WILLIAM C CHIEF RISK OFFICER 4.00 36.00 X 35536 319823 96558 CAMPBELL DEE ANN SECRETARY/SR VP ORG'L ADVMT 12.00 28.00 X 75789 176842 79621 JAMISON DIANA TREASURER, CFO 2.80 37.20 X 21070 279930 85014 JONES LORNA VP HUMAN RESOURCES 0.80 39.20 X 3385 165861 76121 POWELL TRACY VP OUTREACH PROGRAMS 0.53 39.50 X 2394 177594 60753 MILLER KATHARINE SR. DIRECTOR 40.00 0.00 X 117682 0 22263 291852 1534004 540671 1 0 1 0 0 36235 797806 59622 1786751 2680414 167267 167267 3003337 2614941 388396 388396 388396 225104 36235 80909 144195 144195 3380272 0 0 699858 1651182 1651182 391152 162027 229125 75580 75580 29170 29170 58130 58130 22885 22885 2073 2073 15750 15750 74475 74475 35320 35320 88534 88534 14754 14754 7527 7527 34332 34332 9592 9592 2990 2990 SOCIAL PROGRAMS 776487 776487 DONOR APPRECIATION 53347 53347 MISCELLANEOUS EXPENSES 2857 2857 TAXES & LICENSES 1159 1159 3347296 2589696 757600 0 5031732 5139311 173917 957862 10367 9601 8111133 6379376 20840 45582 13347989 12531732 15503 23267 46930 26300 3874543 3511171 3936976 3560738 X 989598 355541 7766995 7951033 654420 664420 9411013 8970994 13347989 12531732 X 32976 -332923 -140072 X X 0 1 X 1 0 X X 1 EPISCOPAL SR COMMUNITIES 946130471 7 1 1651182 0 1 1651182 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 654420 10000 47016 47016 664420 654420 69147 69147 654420 654420 35205 35205 654420 654420 62582 62582 654420 495636 158784 60673 60673 654420 1.00000 0 0 0 CRT & CGA LIABILITY 3275964 DUE TO EPISCOPAL SENIOR COMMUNITIES 235207 3511171 X 2832802 -332923 -140072 -472995 3305797 74475 74475 3380272 3272821 0 3272821 74475 74475 3347296 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 -140,072. GOLF TOURNAMENT 261339 36235 225104 217 33524 350 46818 261339 36235 225104 217 33524 350 46818 80909 144195 1 EPISCOPAL SENIOR COMMUNITIES 2185 N CALIFORNIA BLVD SUITE 575 WALNUT CREEK CA 94596 946130471 501(C)(3) 1651182 SUPPORTING ORGANIZATION TO EPISCOPAL SENIOR COMMUNITIES 1 PART I, LINE 2: EPISCOPAL SENIOR COMMUNITIES GRANTS FUNDS TO ESCF TO PAY FOR ASSISTANCE & OUTREACH SERVICES, CHAPEL SERVICES AND COMMUNITY SERVICES. 0 1 0 0 0 0 1 0 0 GERBER KEVIN PRESIDENT, CEO 30365 349197 5631 64757 0 0 7349 84510 2279 26203 45624 524667 0 0 TOBIN WILLIAM C CHIEF RISK OFFICER 27016 243143 5158 46419 3362 30261 6839 61548 2817 25354 45192 406725 3362 30261 CAMPBELL DEE ANN SECRETARY/SR VP ORG'L ADVMT 63801 148869 11988 27973 0 0 15478 36115 8408 19620 99675 232577 0 0 JAMISON DIANA TREASURER, CFO 17855 237222 3215 42708 0 0 4328 57500 1623 21563 27021 358993 0 0 JONES LORNA VP HUMAN RESOURCES 3111 152449 274 13412 0 0 706 34578 817 40020 4908 240459 0 0 POWELL TRACY VP OUTREACH PROGRAMS 2074 153877 320 23717 0 0 488 36226 320 23719 3202 237539 0 0 PART I, LINE 4B PART I, LINE 4B: ESC HAS 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 FOUNDATION 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 DIANA JAMISON WILLIAM TOBIN DEE ANN CAMPBELL 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 FROM 1% 50% 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 7B SEE RESPONSE TO FORM 990, PART VI, QUESTION 6. 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 REVIEWED ON A TRANSACTION BASIS. 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 XI, LINE 9: CHANGES IN SPLIT INTEREST GIFT AGREEMENTS -140,072. 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 JTM COMMUNITIES 0 JTM COMMUNITIES 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 (11) 2185 N CALIFORNIA BLVD STE 575 WALNUT CREEK CA 94596 CHARITABLE REMAINDER TRUSTS CA ESCF T 0 CHARITABLE ANNUITY TRUSTS (2) 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 1 0