2013-02-15T13:45:19-06:00 2012-03-31 910189318 MOSS ADAMS LLP 101 SECOND STREET 9TH FLOOR SAN FRANCISCO CA 94105 990 2011-04-01 460502111 EPISCOPAL SENIOR COMMUNITIES FOUNDATION EPIS 9259567400 2185 N CALIFORNIA BLVD SUITE 575 WALNUT CREEK CA 94596 KEVIN GERBER 9259567400 2013-02-15 1 RENIE BURBANK P00159653 4159561500 2011 2016-03-07 17:11:31Z KEVIN GERBER 2185 N CALIFORNIA BLVD SUITE 575 WALNUT CREEK CA 94596 8061978 0 X WWW.JTM-ESC.ORG X 2002 CA SEE SCHEDULE O 7 7 10 0 0 0 1259471 1336272 0 0 424522 472892 0 4359 1683993 1813523 1189484 1502100 0 0 478954 510961 0 25000 31828 112789 215955 1781227 2254016 -97234 -440493 16575886 14567433 5405171 3980636 11170715 10586797 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 1502100 1502100 TO ESTABLISH AND MAINTAIN FUNDS TO BENEFIT AND PROVIDE CONTINUING FINANCIAL SUPPORT OF THE CAPITAL, COMMUNITY OUTREACH, FINANCIAL ASSISTANCE, AND OTHER CHARITABLE PURPOSES OF THE EPISCOPAL SENIOR COMMUNITIES. 1502100 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 10 1 0 0 0 0 0 0 0 0 0 0 X 7 7 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 X BETTS ELAINE 1.00 X 0 0 0 CASE GORDON 1.00 X X 0 0 0 GIBSON DAVID 1.00 X 0 0 0 RICE BAXTER 1.00 X 0 0 0 ROMBERG RALPH 1.00 X 0 0 0 SKAGGS SANFORD 1.00 X 0 0 0 SUDDERTH GERALD 1.00 X 0 0 0 CAMPBELL DEE ANN 5.30 X 26811 174268 65766 JAMISON DIANA 1.30 X 5365 155598 36903 TANNER WILLIAM H 40.00 X 166623 0 35853 TOBIN WILLIAM C 1.30 X 10472 303680 83770 GERBER KEVIN 1.30 X 12957 375762 100012 222228 1009308 322304 0 0 1 0 0 26565 693060 65000 551647 1336272 265382 265382 6447497 6239987 207510 207510 207510 12827 26565 8468 4359 4359 1813523 0 0 477251 1502100 1502100 384672 384672 80558 80558 2460 2460 19210 19210 24061 24061 12883 12883 21000 21000 25000 25000 67320 67320 35799 35799 11214 11214 5913 5913 46800 46800 2165 2165 3221 3221 DONOR APPRECIATION 6828 6828 TAXES & LICENSES 255 255 2557 2557 2254016 1502100 720088 31828 4252206 4489788 17000 48100 20000 375 12286680 10029170 16575886 14567433 2475 10308 5402696 3970328 5405171 3980636 X 755341 801808 9760954 9130569 654420 654420 11170715 10586797 16575886 14567433 X -440493 -143425 X X 0 1 1 X 0 X X X 0 0 0 EPISCOPAL SR COMMUNITIES 946130471 7 1 1 1 1502100 1 1502100 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 654420 62582 62582 654420 495636 158784 60673 60673 654420 495636 495636 410503 85133 495636 1.00000 0 0 0 CRT & CGA LIABILITY 3818772 DUE TO ESC 151556 3970328 1813523 2254016 -440493 -251190 107765 -143425 -583918 1611242 -251190 107761 -143429 1754671 67320 -8468 58852 1813523 2195160 -4 -4 2195164 67320 -8468 58852 2254016 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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 8 - OTHER ADJUSTMENTS: CHANGES IN SPLIT INTEREST GIFT AGREEMENTS 107,761. AFS ROUNDING 4. TOTAL TO SCHEDULE D, PART XI, LINE 8: 107,765. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGES IN SPLIT INTEREST GIFT AGREEMENTS 107,761. PART XII, LINE 4B - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES -8,468. PART XIII, LINE 2D - OTHER ADJUSTMENTS: AFS ROUNDING -4. PART XIII, LINE 4B - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES -8,468. X X X X X X 1 DEBORAH MANN PRODUCTIONS 3045 JACKSON ST 301 SAN FRANCISCO CA 94115 GOLF TOURNAMENT CONSULTANT 0 39392 25000 14392 39392 25000 14392 CA GOLF TOURNAMENT 39392 26565 12827 8468 39392 26565 12827 8468 8468 4359 0 EPISCOPAL SENIOR COMMUNITIES 2185 N CALIFORNIA BLVD SUITE 575 WALNUT CREEK CA 94596 946130471 501(C)(3) 1502100 SUPPORTING ORGANIZATION TO EPISCOPAL SENIOR COMMUNITIES 1 X X X 0 0 0 0 0 0 1 0 0 CAMPBELL DEE ANN 22875 148684 3936 25584 0 0 5486 35660 3283 21337 35580 231265 0 0 JAMISON DIANA 5365 155598 0 0 0 0 759 21997 472 13675 6596 191270 0 0 TANNER WILLIAM H 166623 0 0 0 0 0 15829 0 20024 0 202476 0 0 0 TOBIN WILLIAM C 8857 256845 1615 46835 0 0 1959 56796 834 24181 13265 384657 0 0 GERBER KEVIN 10977 318342 1980 57420 0 0 2649 76817 685 19861 16291 472440 0 0 PART I, LINE 6 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 5-30% OF THE PARTICIPANT'S BASE COMPENSATION DEPENDING UPON THE AMOUNT OF THE EXCESS. SUPPLEMENTAL INFORMATION PART III 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. DESCRIPTION OF ORGANIZATION MISSION: FORM 990, PART I, LINE 1 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. 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 POSTED ON THE ORGANIZATION'S INTERNAL WEBSITE FOR BOARD REVIEW AND ADDITIONALLY, 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. OFFICER HOURS DEVOTED TO RELATED ORGANIZATIONS 990, PART VII, SECTION A, COLUMN B WILLIAM TOBIN'S TIME IS DIVIDED AS FOLLOWS: EPISCOPAL SENIOR COMMUNITIES 26.70 HRS EPISCOPAL SENIOR COMMUNITIES FOUNDATION 1.30 HRS JTM COMMUNITIES 7.30 HRS JENNINGS SENIOR HOUSING, INC. .20 HRS PRESIDIO GATE APARTMENTS .20 HRS OAK CENTER TOWERS .70 HRS LYTTON I .70 HRS LYTTON II .50 HRS LYTTON III 1.40 HRS LYTTON IV .20 HRS WEBSTER HOUSE SENIOR LIVING LLC .80 HRS DEE ANN CAMPBELL'S TIME IS DIVIDED AS FOLLOWS: EPISCOPAL SENIOR COMMUNITIES 25.30 HRS EPISCOPAL SENIOR COMMUNITIES FOUNDATION 5.30 HRS JTM COMMUNITIES 8.00 HRS JENNINGS SENIOR HOUSING, INC. .10 HRS PRESIDIO GATE APARTMENTS .10 HRS OAK CENTER TOWERS .10 HRS LYTTON I .10 HRS LYTTON II .10 HRS LYTTON III .30 HRS LYTTON IV .10 HRS WEBSTER HOUSE SENIOR LIVING LLC .50 HRS WILLIAM TANNER'S TIME IS DIVIDED AS FOLLOWS: EPISCOPAL SENIOR COMMUNITIES 1.00 HRS EPISCOPAL SENIOR COMMUNITIES FOUNDATION 40.00 HRS DIANA JAMISON'S TIME IS DIVIDED AS FOLLOWS: EPISCOPAL SENIOR COMMUNITIES 34.70 HRS EPISCOPAL SENIOR COMMUNITIES FOUNDATION 1.30 HRS JTM COMMUNITIES 2.00 HRS LYTTON III .50 HRS JENNINGS SENIOR HOUSING, INC. .10 HRS PRESIDIO GATE APARTMENTS .10 HRS OAK CENTER TOWERS .20 HRS LYTTON I .20 HRS LYTTON II .10 HRS LYTTON IV .10 HRS WEBSTER HOUSE SENIOR LIVING LLC .80 HRS BAXTER RICE'S TIME IS DIVIDED AS FOLLOWS: EPISCOPAL SENIOR COMMUNITIES 5.00 HRS EPISCOPAL SENIOR COMMUNITIES FOUNDATION 1.00 HRS LYTTON GARDENS SENIOR COMMUNITIES 1.00 HRS LYTTON I 1.00 HRS LYTTON II 1.00 HRS LYTTON III 1.00 HRS LYTTON IV 1.00 HRS PRESIDIO GATE APARTMENTS 1.00 HRS OAK CENTER TOWERS 1.00 HRS GORDON CASE'S TIME IS DIVIDED AS FOLLOWS: EPISCOPAL SENIOR COMMUNITIES 5.00 HRS EPISCOPAL SENIOR COMMUNITIES FOUNDATION 1.00 HRS DAVID GIBSON'S TIME IS DIVIDED AS FOLLOWS: EPISCOPAL SENIOR COMMUNITIES 5.00 HRS EPISCOPAL SENIOR COMMUNITIES FOUNDATION 1.00 HRS KEVIN GERBER'S TIME IS DIVIDED AS FOLLOWS: EPISCOPAL SENIOR COMMUNITIES 28.00 HRS EPISCOPAL SENIOR COMMUNITIES FOUNDATION 1.33 HRS JTM COMMUNITIES 6.93 HRS JENNINGS SENIOR HOUSING, INC. .19 HRS PRESIDIO GATE APARTMENTS .19 HRS OAK CENTER TOWERS .57 HRS LYTTON I .57 HRS LYTTON II .47 HRS LYTTON III 1.41 HRS LYTTON IV .24 HRS WEBSTER HOUSE SENIOR LIVING LLC .42 HRS TRACY POWELL'S TIME IS DIVIDED AS FOLLOWS: EPISCOPAL SENIOR COMMUNITIES 38.00 HRS EPISCOPAL SENIOR COMMUNITIES FOUNDATION 1.33 HRS JENNINGS SENIOR HOUSING, INC. .02 HRS LYTTON I .06 HRS LYTTON II .04 HRS LYTTON III .16 HRS LYTTON IV .02 HRS PRESIDIO GATE APARTMENTS .02 HRS OAK CENTER TOWERS .06 HRS WEBSTER HOUSE SENIOR LIVING LLC .27 HRS DORENE MAHONEY'S TIME IS DIVIDED AS FOLLOWS: EPISCOPAL SENIOR COMMUNITIES 38.80 HRS EPISCOPAL SENIOR COMMUNITIES FOUNDATION .27 HRS JENNINGS SENIOR HOUSING, INC. .04 HRS LYTTON I .13 HRS LYTTON II .09 HRS LYTTON III .29 HRS LYTTON IV .04 HRS PRESIDIO GATE APARTMENTS .04 HRS OAK CENTER TOWERS .13 HRS WEBSTER HOUSE SENIOR LIVING LLC .16 HRS CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -251,190. CHANGES IN SPLIT INTEREST GIFT AGREEMENTS 107,761. AFS ROUNDING 4. TOTAL TO FORM 990, PART XI, LINE 5: -143,425. AUDIT COMMITTEE AND OVERSIGHT FORM 990, PART XII, LINE 2C 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 AFFORDABLE HOUSING TO ELDERLY AND DISABLED PERSONS CA 501(C)(3) 7 JTM COMMUNITIES 0 PRESIDIO GATE APARTMENTS 2770 LOMBARD STREET SAN FRANCISCO CA 94123 680012837 PROVIDE AFFORDABLE HOUSING TO ELDERLY AND DISABLED PERSONS CA 501(C)(3) 7 EPISCOPAL SENIOR COMMUNITIES 0 JENNINGS SENIOR HOUSING INC 1080 JENNINGS AVE SANTA ROSA CA 95401 113754507 PROVIDE AFFORDABLE HOUSING TO ELDERLY AND DISABLED PERSONS CA 501(C)(3) 9 EPISCOPAL SENIOR 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 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0