Covia Foundation: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- Covia Foundation (EIN 46-0502111)
- Tax period
- 2013-04-01 to 2014-03-31
- Filed
- 2014-08-14
- IRS object ID
- 201422269349301822
- Schema version
- 2013v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-08-14T10:54:38-05:00 | ReturnTs |
| Tax Period End | 2014-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 SECOND STREET 9TH FLOOR | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94105 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460502111 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EPISCOPAL SENIOR COMMUNITIES FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | EPIS | BusinessNameControlTxt |
| Phone | 9259567400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2185 N CALIFORNIA BLVD SUITE 575 | AddressLine1 |
| City | WALNUT CREEK | City |
| State | CA | State |
| ZIP Code | 94596 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEVIN GERBER | PersonNm |
| Person Title | PRESIDENT/CEO | PersonTitleTxt |
| Phone | 9259567400 | PhoneNum |
| Signature | 2014-08-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RENIE BURBANK | PreparerPersonNm |
| PTIN | P00159653 | PTIN |
| Phone | 4159561500 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KEVIN GERBER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2185 N CALIFORNIA BLVD SUITE 575 | AddressLine1 |
| City | WALNUT CREEK | City |
| State | CA | State |
| ZIP Code | 94596 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,151,769 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.JTM-ESC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2002 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Total Volunteers | 24 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,891,494 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,961,131 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $539,803 | PYInvestmentIncomeAmt |
| CY Investment Income | $666,143 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$15,149 | PYOtherRevenueAmt |
| CY Other Revenue | -$51,767 | CYOtherRevenueAmt |
| PY Total Revenue | $2,416,148 | PYTotalRevenueAmt |
| CY Total Revenue | $2,575,507 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,846,019 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,039,889 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $769,892 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $636,049 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $60,161 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $36,187 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $243,188 | PYOtherExpensesAmt |
| CY Other Expenses | $341,923 | CYOtherExpensesAmt |
| PY Total Expenses | $2,919,260 | PYTotalExpensesAmt |
| CY Total Expenses | $3,017,861 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$503,112 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$442,354 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $14,005,700 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,347,989 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,145,336 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,936,976 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,860,364 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,411,013 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,185,329 | ExpenseAmt |
| Grant | $2,039,889 | GrantAmt |
| Desc | 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. | Desc |
| Total Program Service Expenses | $2,185,329 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 11 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DIANA JAMISON | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9259567400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2185 N CALIFORNIA BLVD 575 | AddressLine1 |
| City | WALNUT CREEK | City |
| State | CA | State |
| ZIP Code | 94596 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| CASE GORDON | |||||||
| CHAIRMAN | 1.00 | 7.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BETTS ELAINE | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| GIBSON DAVID | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| RICE BAXTER | |||||||
| DIRECTOR | 1.00 | 11.00 | Yes (X) | $0 | $0 | $0 | |
| ROMBERG RALPH | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| SCHOENROCK DIANE | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GERBER KEVIN | |||||||
| PRESIDENT, CEO | 3.20 | 36.80 | Yes (X) | $34,138 | $392,588 | $112,108 | |
| TOBIN WILLIAM C | |||||||
| GENERAL COUNSEL, CRO | 4.00 | 36.00 | Yes (X) | $36,389 | $327,499 | $95,409 | |
| JAMISON DIANA | |||||||
| TREASURER, CFO | 2.80 | 35.60 | Yes (X) | $19,686 | $261,537 | $79,594 | |
| POWELL TRACY | |||||||
| VP OUTREACH PROGRAMS | 0.60 | 39.40 | Yes (X) | $3,416 | $253,419 | $56,622 | |
| CAMPBELL DEE ANN | |||||||
| SECRETARY | 12.00 | 28.00 | Yes (X) | $76,200 | $177,799 | $78,651 | |
| MAHONEY DORENE | |||||||
| VP HUMAN RESOURCES | 0.80 | 39.20 | Yes (X) | $3,044 | $149,153 | $15,616 | |
| MILLER KATHARINE | |||||||
| SR. DIRECTOR | 40.00 | 0.00 | Yes (X) | $103,530 | $0 | $19,640 | |
| JONES LORNA | |||||||
| VP HUMAN RESOURCES | 0.80 | 39.20 | Yes (X) | $972 | $47,643 | $29,013 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $277,375 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,609,638 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $486,653 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $151,717 | FundraisingAmt |
| Related Organizations | $876,845 | RelatedOrganizationsAmt |
| All Other Contributions | $932,569 | AllOtherContributionsAmt |
| Total Contributions | $1,961,131 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $250,814 | TotalRevenueColumnAmt |
| Exclusion | $250,814 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,905,567 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,490,238 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $415,329 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $415,329 | TotalRevenueColumnAmt |
| Exclusion | $415,329 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $34,257 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $151,717 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $86,024 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$51,767 | TotalRevenueColumnAmt |
| Exclusion | -$51,767 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,575,507 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $614,376 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,039,889 | TotalAmt |
| Program Services | $2,039,889 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $371,524 | TotalAmt |
| Program Services | $145,440 | ProgramServicesAmt |
| Management And General | $226,084 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150,560 | TotalAmt |
| Management And General | $150,560 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,965 | TotalAmt |
| Management And General | $25,965 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,398 | TotalAmt |
| Management And General | $61,398 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,602 | TotalAmt |
| Management And General | $26,602 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,052 | TotalAmt |
| Management And General | $3,052 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,750 | TotalAmt |
| Management And General | $15,750 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,919 | TotalAmt |
| Management And General | $56,919 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,211 | TotalAmt |
| Management And General | $59,211 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,819 | TotalAmt |
| Management And General | $59,819 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,713 | TotalAmt |
| Management And General | $10,713 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,478 | TotalAmt |
| Management And General | $6,478 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,054 | TotalAmt |
| Management And General | $36,054 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,773 | TotalAmt |
| Management And General | $8,773 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,327 | TotalAmt |
| Management And General | $2,327 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| COMMUNITY EXPENSES | $44,211 | $44,211 | |
| DONOR APPRECIATION | $36,187 | $36,187 | |
| MISCELLANEOUS EXPENSES | $1,469 | $1,469 | |
| SOCIAL PROGRAMS | $687 | $687 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $273 | TotalAmt |
| Management And General | $273 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,017,861 | TotalAmt |
| Program Services | $2,185,329 | ProgramServicesAmt |
| Management And General | $796,345 | ManagementAndGeneralAmt |
| Fundraising | $36,187 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,805,635 | BOYAmt |
| EOY | $5,031,732 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,650 | BOYAmt |
| EOY | $173,917 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,746 | BOYAmt |
| EOY | $10,367 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,149,386 | BOYAmt |
| EOY | $8,111,133 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,283 | BOYAmt |
| EOY | $20,840 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,005,700 | BOYAmt |
| EOY | $13,347,989 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,532 | BOYAmt |
| EOY | $15,503 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,115 | BOYAmt |
| EOY | $46,930 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,075,689 | BOYAmt |
| EOY | $3,874,543 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,145,336 | BOYAmt |
| EOY | $3,936,976 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $880,969 | BOYAmt |
| EOY | $989,598 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,324,975 | BOYAmt |
| EOY | $7,766,995 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $654,420 | BOYAmt |
| EOY | $654,420 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,860,364 | BOYAmt |
| EOY | $9,411,013 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,005,700 | BOYAmt |
| EOY | $13,347,989 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$442,354 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $128,214 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$135,211 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| Certification | Yes (X) | CertificationInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EPISCOPAL SR COMMUNITIES | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 946130471 | EIN |
| Organization Type | 7 | OrganizationTypeDesc |
| Governing Document Listed | Yes (1) | GoverningDocumentListedInd |
| Supported Org Notified | Yes (1) | SupportedOrgNotifiedInd |
| US Organized | Yes (1) | USOrganizedInd |
| Support | $2,039,889 | SupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $2,039,889 | SupportSumAmt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $654,420 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $69,147 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $69,147 | OtherExpendituresAmt |
| End Year Balance | $654,420 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $654,420 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $35,205 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $35,205 | OtherExpendituresAmt |
| End Year Balance | $654,420 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $654,420 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $62,582 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $62,582 | OtherExpendituresAmt |
| End Year Balance | $654,420 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $495,636 | BeginningYearBalanceAmt |
| Contributions | $158,784 | ContributionsAmt |
| Investment Earnings Or Losses | $60,673 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $60,673 | GrantsOrScholarshipsAmt |
| End Year Balance | $654,420 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $495,636 | BeginningYearBalanceAmt |
| End Year Balance | $495,636 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| CRT & CGA LIABILITY | $3,635,418 |
| DUE TO EPISCOPAL SENIOR COMMUNITIES | $239,125 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,874,543 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,511,591 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $128,214 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$192,130 | OtherRevenueAmt |
| Revenue Not Reported | -$63,916 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,575,507 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,575,507 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,960,942 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,960,942 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $56,919 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $56,919 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,017,861 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. $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 -135,211. INVESTMENT FEES RECLASSED TO EXPENSES -56,919. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | INVESTMENT FEES RECLASSED FROM REVENUE 56,919. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | GOLF TOURNAMENT | NameOfEvent1Amt |
| Gross Receipts Event1 | $185,974 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $151,717 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $34,257 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $902 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $10,137 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $14,310 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $25,348 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $3,350 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $31,977 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $185,974 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $151,717 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $34,257 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $902 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $10,137 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $14,310 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $25,348 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $3,350 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $31,977 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $86,024 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$51,767 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EPISCOPAL SENIOR COMMUNITIES | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2185 N CALIFORNIA BLVD SUITE 575 | AddressLine1 |
| City | WALNUT CREEK | City |
| State | CA | State |
| ZIP Code | 94596 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 946130471 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $2,039,889 | CashGrantAmt |
| Purpose Of Grant | SUPPORTING ORGANIZATION TO EPISCOPAL SENIOR COMMUNITIES | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | EPISCOPAL SENIOR COMMUNITIES GRANTS FUNDS TO ESCF TO PAY FOR ASSISTANCE & OUTREACH SERVICES, CHAPEL SERVICES AND COMMUNITY SERVICES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | Yes (1) | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GERBER KEVIN | ||||||||||||||
| PRESIDENT, CEO | $28,018 | $322,208 | $6,120 | $70,380 | $0 | $0 | $6,982 | $80,292 | $1,987 | $22,847 | $43,107 | $495,727 | $0 | $0 |
| TOBIN WILLIAM C | ||||||||||||||
| GENERAL COUNSEL, CRO | $25,796 | $232,166 | $7,650 | $68,850 | $2,943 | $26,483 | $7,041 | $63,371 | $2,500 | $22,497 | $45,930 | $413,367 | $2,943 | $26,483 |
| JAMISON DIANA | ||||||||||||||
| TREASURER, CFO | $16,536 | $219,687 | $3,150 | $41,850 | $0 | $0 | $4,044 | $53,726 | $1,528 | $20,296 | $25,258 | $335,559 | $0 | $0 |
| POWELL TRACY | ||||||||||||||
| VP OUTREACH PROGRAMS | $2,015 | $149,522 | $481 | $35,669 | $920 | $68,228 | $596 | $44,232 | $157 | $11,637 | $4,169 | $309,288 | $920 | $68,228 |
| CAMPBELL DEE ANN | ||||||||||||||
| SECRETARY | $59,100 | $137,899 | $17,100 | $39,900 | $0 | $0 | $15,530 | $36,237 | $8,065 | $18,819 | $99,795 | $232,855 | $0 | $0 |
| MAHONEY DORENE | ||||||||||||||
| VP HUMAN RESOURCES | $1,044 | $51,153 | $800 | $39,200 | $1,200 | $58,800 | $289 | $14,169 | $23 | $1,135 | $3,356 | $164,457 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINES 4A-B | PART I, LINE 4A: DORENE MAHONEY RECEIVED A PAYMENT OF $60,000 AND THE AMOUNT WAS INCLUDED IN HER FORM W-2. 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 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 AND, AMONG OTHER INTERIM MEASURES, IS EVALUATED BASED UPON RESIDENT AND EMPLOYEE SATISFACTION SURVEYS CONDUCTED EVERY TWO YEARS. REGARDLESS OF ANY OF THE REMAINING FACTORS, NO INCENTIVES ARE PAID IF THE QUALITY MEASURE IS NOT MET. 2. WHETHER THE ELIGIBLE EXECUTIVE HAS MET THEIR INDIVIDUAL GOALS WHICH ARE SET PRIOR TO THE BEGINNING OF EACH FISCAL YEAR. INDIVIDUAL GOALS MAY BE BASED ON COMPANY-WIDE OR INDIVIDUAL OBJECTIVES AS DETERMINED BY THE BOARD, CEO OR COO. 3. THE AMOUNT BY WHICH THE ACTUAL NET OPERATING INCOME EXCEEDS THE BUDGETED NET OPERATING INCOME. INCENTIVE PAYMENTS, IF ANY, ARE BASED ON A SLIDING SCALE FROM 8-20% OF THE PARTICIPANT'S BASE COMPENSATION DEPENDING UPON THE AMOUNT OF THE EXCESS. |
| 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. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 | 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 B, LINE 15 | EVERY TWO YEARS EPISCOPAL SENIOR COMMUNITIES (ESC) USES AN INDEPENDENT CONSULTANT TO REVIEW AND ANALYZE CEO, EXECUTIVE DIRECTOR AND OTHER TOP MANAGEMENT POSITIONS USING NATIONAL INDUSTRY SPECIFIC COMPARABILITY DATA WHICH IS THEN PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD AND APPROVED BY THE ESC'S CHAIRMAN OF THE BOARD OF DIRECTORS |
| 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 -135,211. |
| FORM 990, PART XII, LINE 2C | AUDIT COMMITTEE AND OVERSIGHT FOR THE CONSOLIDATED FINANCIAL STATEMENTS - THERE HAVE BEEN NO CHANGES TO THIS PROCESS FROM PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 | 0 | N/A | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARITABLE REMAINDER TRUSTS (11) | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2185 N CALIFORNIA BLVD STE 575 | AddressLine1 |
| City | WALNUT CREEK | City |
| State | CA | State |
| ZIP Code | 94596 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | CHARITABLE REMAINDER TRUSTS | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ESCF | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | T | EntityTypeTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |