2014-08-14T10:54:38-05:00 2014-03-31 910189318 MOSS ADAMS LLP 101 SECOND STREET 9TH FLOOR SAN FRANCISCO CA 94105 990 2013-04-01 460502111 EPISCOPAL SENIOR COMMUNITIES FOUNDATION EPIS 9259567400 2185 N CALIFORNIA BLVD SUITE 575 WALNUT CREEK CA 94596 KEVIN GERBER PRESIDENT/CEO 9259567400 2014-08-12 1 RENIE BURBANK P00159653 4159561500 2013 2015-11-30 17:44:51Z KEVIN GERBER 2185 N CALIFORNIA BLVD SUITE 575 WALNUT CREEK CA 94596 6151769 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. 6 6 11 24 0 0 1891494 1961131 0 0 539803 666143 -15149 -51767 2416148 2575507 1846019 2039889 0 0 769892 636049 60161 0 36187 243188 341923 2919260 3017861 -503112 -442354 14005700 13347989 4145336 3936976 9860364 9411013 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 2185329 2039889 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. 2185329 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 11 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X DIANA JAMISON 9259567400 2185 N CALIFORNIA BLVD 575 WALNUT CREEK CA 94596 CASE GORDON CHAIRMAN 1.00 7.00 X X 0 0 0 BETTS ELAINE DIRECTOR 1.00 0.00 X 0 0 0 GIBSON DAVID DIRECTOR 1.00 0.00 X 0 0 0 RICE BAXTER DIRECTOR 1.00 11.00 X 0 0 0 ROMBERG RALPH DIRECTOR 1.00 0.00 X 0 0 0 SCHOENROCK DIANE DIRECTOR 1.00 1.00 X 0 0 0 GERBER KEVIN PRESIDENT, CEO 3.20 36.80 X 34138 392588 112108 TOBIN WILLIAM C GENERAL COUNSEL, CRO 4.00 36.00 X 36389 327499 95409 JAMISON DIANA TREASURER, CFO 2.80 35.60 X 19686 261537 79594 POWELL TRACY VP OUTREACH PROGRAMS 0.60 39.40 X 3416 253419 56622 CAMPBELL DEE ANN SECRETARY 12.00 28.00 X 76200 177799 78651 MAHONEY DORENE VP HUMAN RESOURCES 0.80 39.20 X 3044 149153 15616 MILLER KATHARINE SR. DIRECTOR 40.00 0.00 X 103530 0 19640 JONES LORNA VP HUMAN RESOURCES 0.80 39.20 X 972 47643 29013 277375 1609638 486653 1 0 1 0 0 151717 876845 932569 1961131 250814 250814 3905567 3490238 415329 415329 415329 34257 151717 86024 -51767 -51767 2575507 0 0 614376 2039889 2039889 371524 145440 226084 150560 150560 25965 25965 61398 61398 26602 26602 3052 3052 15750 15750 56919 56919 59211 59211 59819 59819 10713 10713 6478 6478 36054 36054 8773 8773 2327 2327 COMMUNITY EXPENSES 44211 44211 DONOR APPRECIATION 36187 36187 MISCELLANEOUS EXPENSES 1469 1469 SOCIAL PROGRAMS 687 687 273 273 3017861 2185329 796345 36187 4805635 5031732 40650 173917 6746 10367 9149386 8111133 3283 20840 14005700 13347989 20532 15503 49115 46930 4075689 3874543 4145336 3936976 X 880969 989598 8324975 7766995 654420 654420 9860364 9411013 14005700 13347989 X -442354 128214 -135211 X X 0 1 X 1 0 X X X 0 0 0 EPISCOPAL SR COMMUNITIES 946130471 7 1 1 1 2039889 1 2039889 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 654420 69147 69147 654420 654420 35205 35205 654420 654420 62582 62582 654420 495636 158784 60673 60673 654420 495636 495636 1.00000 0 0 0 CRT & CGA LIABILITY 3635418 DUE TO EPISCOPAL SENIOR COMMUNITIES 239125 3874543 X 2511591 128214 -192130 -63916 2575507 0 2575507 2960942 0 2960942 56919 56919 3017861 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. GOLF TOURNAMENT 185974 151717 34257 902 10137 14310 25348 3350 31977 185974 151717 34257 902 10137 14310 25348 3350 31977 86024 -51767 1 EPISCOPAL SENIOR COMMUNITIES 2185 N CALIFORNIA BLVD SUITE 575 WALNUT CREEK CA 94596 946130471 501(C)(3) 2039889 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. 1 1 0 0 0 0 1 0 0 GERBER KEVIN PRESIDENT, CEO 28018 322208 6120 70380 0 0 6982 80292 1987 22847 43107 495727 0 0 TOBIN WILLIAM C GENERAL COUNSEL, CRO 25796 232166 7650 68850 2943 26483 7041 63371 2500 22497 45930 413367 2943 26483 JAMISON DIANA TREASURER, CFO 16536 219687 3150 41850 0 0 4044 53726 1528 20296 25258 335559 0 0 POWELL TRACY VP OUTREACH PROGRAMS 2015 149522 481 35669 920 68228 596 44232 157 11637 4169 309288 920 68228 CAMPBELL DEE ANN SECRETARY 59100 137899 17100 39900 0 0 15530 36237 8065 18819 99795 232855 0 0 MAHONEY DORENE VP HUMAN RESOURCES 1044 51153 800 39200 1200 58800 289 14169 23 1135 3356 164457 0 0 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. 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. 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 0 1 1 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0