Covia Foundation: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- Covia Foundation (EIN 46-0502111)
- Tax period
- 2010-04-01 to 2011-03-31
- Filed
- 2011-08-12
- IRS object ID
- 201102249349301620
- Schema version
- 2010v3.4
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-08-12T13:46:17-05:00 | Timestamp |
| Tax Period End Date | 2011-03-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE CALIFORNIA STREET 4TH FLOOR | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94111 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-04-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460502111 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EPISCOPAL SENIOR COMMUNITIES FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | EPIS | NameControl |
| Phone | 9259567400 | Phone |
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 | 94598 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | WILLIAM TOBIN | Name |
| Title | CFO | Title |
| Phone | 9259567400 | Phone |
| Date Signed | 2011-08-11 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4159561500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | WILLIAM TOBIN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2185 N CALIFORNIA BLVD SUITE 575 | AddressLine1 |
| City | WALNUT CREEK | City |
| State | CA | State |
| ZIP Code | 94598 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 20289358 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.JTM-ESC.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2002 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | THE MISSION OF ESCF IS TO SOLICIT CONTRIBUTIONS, INVEST AND MAINTAIN ASSETS AND MAKE DISTRIBUTIONS FOR THE CONTINUING FINANCIAL SUPPORT OF THE BENEVOLENCE, ASSISTANCE AND CAPITAL IMPROVEMENT NEEDS OF EPISCOPAL SENIOR COMMUNITIES AND ITS RESIDENTS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 7 | NbrIndependentVotingMembers |
| Total Nbr Employees | 4 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1025908 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1259471 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1306978 | InvestmentIncomePriorYear |
| Investment Income Current Year | 424522 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2332886 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1683993 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1628434 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1189484 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 377394 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 478954 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 2808 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 7366 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 24259 | OtherExpensePriorYear |
| Other Expenses Current Year | 112789 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 2032895 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1781227 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 299991 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -97234 | RevenuesLessExpensesCY |
| Total Assets BOY | 18813811 | TotalAssetsBOY |
| Total Assets EOY | 16575886 | TotalAssetsEOY |
| Total Liabilities BOY | 7906467 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 5405171 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 10907344 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 11170715 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE MISSION OF ESCF IS TO SOLICIT CONTRIBUTIONS, INVEST AND MAINTAIN ASSETS AND MAKE DISTRIBUTIONS FOR THE CONTINUING FINANCIAL SUPPORT OF THE BENEVOLENCE, ASSISTANCE AND CAPITAL IMPROVEMENT NEEDS OF EPISCOPAL SENIOR COMMUNITIES AND ITS RESIDENTS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 1189484 | Expense |
| Grants | 1189484 | Grants |
| Description | TO ESTABLISH AND MAINTAIN FUNDS TO BENEFIT AND PROVIDE CONTINUING FINANCIAL SUPPORT OF THE CAPITAL, BENEVOLENCE, DIVERSITY, FINANCIAL ASSISTANCE, AND OTHER CHARITABLE PURPOSES OF THE EPISCOPAL SENIOR COMMUNITIES. | Description |
| Total Program Service Expense | 1189484 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 4 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 7 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLIAM TANNER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9259567400 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2185 N CALIFORNIA BLVD 575 | AddressLine1 |
| City | WALNUT CREEK | City |
| State | CA | State |
| ZIP Code | 94598 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (10 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| DAVID GIBSON | ||||||
| CHAIRMAN, TRUSTEE | 1.00 | X | X | 0 | 0 | 0 |
| TED BUDACH | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| ELAINE BETTS | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| BAXTER RICE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| MARJORIE SANBORN | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| GERALD SUDDERTH | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| RALPH ROMBERG | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| WILLIAM H TANNER | ||||||
| EXECUTIVE DIRECTOR | 40.00 | X | 162848 | 0 | 56060 | |
| KAREN HUFF | ||||||
| SECRETARY | 40.00 | X | 62393 | 0 | 23079 | |
| WILLIAM C TOBIN | ||||||
| CHIEF FINANCIAL OFFICER | 1.00 | X | 0 | 392182 | 57781 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 225241 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 392182 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 136920 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Related Organizations | 515905 | RelatedOrganizations |
| All Other Contributions | 743566 | AllOtherContributions |
| Total Contributions | 1259471 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 330147 | TotalRevenueColumn |
| Exclusion | $330,147 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 18699740 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 18605365 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 94375 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 94375 | TotalRevenueColumn |
| Exclusion | $94,375 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1683993 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $424,522 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1189484 | Total |
| Program Services | 1189484 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 302268 | Total |
| Management And General | 302268 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 114665 | Total |
| Management And General | 114665 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3435 | Total |
| Management And General | 3435 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36678 | Total |
| Management And General | 36678 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21908 | Total |
| Management And General | 21908 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2771 | Total |
| Management And General | 2771 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6250 | Total |
| Management And General | 6250 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 75838 | Total |
| Management And General | 75838 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4439 | Total |
| Management And General | 3910 | ManagementAndGeneral |
| Fundraising | 529 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9328 | Total |
| Management And General | 9328 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3570 | Total |
| Management And General | 3570 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3148 | Total |
| Management And General | 3148 | ManagementAndGeneral |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | FundraisingFundraising | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| DONOR APPRECIATION | 6837 | 6837 | |
| DUES & SUBSCRIPTIONS | 460 | 460 | |
| TAXES & LICENSES | 148 | 148 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1781227 | Total |
| Program Services | 1189484 | ProgramServices |
| Management And General | 584377 | ManagementAndGeneral |
| Fundraising | 7366 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10754911 | BOY |
| EOY | 4252206 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 17000 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 20000 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8058900 | BOY |
| EOY | 12286680 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18813811 | BOY |
| EOY | 16575886 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 2475 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7906467 | BOY |
| EOY | 5402696 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7906467 | BOY |
| EOY | 5405171 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 755341 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10411708 | BOY |
| EOY | 9760954 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 495636 | BOY |
| EOY | 654420 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10907344 | BOY |
| EOY | 11170715 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18813811 | BOY |
| EOY | 16575886 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -97234 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 360605 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Both | X | FinancialStatementBoth |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | X | SupportingOrganization509a3 |
| Supporting Org509a3 Type1 | X | SupportingOrg509a3Type1 |
| Certification Checkbox | X | CertificationCheckbox |
| Contrib By Controlling Individual | 0 | ContribByControllingIndividual |
| Contribution By Related Party | 0 | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | 0 | ContribBy35ControlledEntity |
Supported Org Information SupportedOrgInformation
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EPISCOPAL SR COMMUNITIES | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 946130471 | EIN |
| Type Of Organization | 7 | TypeOfOrganization |
| Listed In Governing Doc | 1 | ListedInGoverningDoc |
| Supported Organization Notified | 1 | SupportedOrganizationNotified |
| Organized In US | 1 | OrganizedInUS |
| Amount | $1,189,484 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Supported Orgs | 1 | TotalNumberOfSupportedOrgs |
| Sum Of Amounts | 1189484 | SumOfAmounts |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 495636 | BeginningOfYearBalance |
| Contributions | 158784 | Contributions |
| Investment Earnings Or Losses | 60673 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 60673 | GrantsOrScholarships |
| End Of Year Balance | 654420 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 495636 | BeginningOfYearBalance |
| End Of Year Balance | 495636 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 410503 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 85133 | InvestmentEarningsOrLosses |
| End Of Year Balance | 495636 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| CRT & CGA LIABILITY | $4,404,610 |
| DUE TO ESC | $998,086 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 5402696 | TotalOfAmounts |
| Total Revenue | 1683993 | TotalRevenue |
| Total Expenses | 1781227 | TotalExpenses |
| Excess Or Deficit For Year | -97234 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 763652 | NetUnrealizedGLOnInvestments |
| Other | -$403,047 | OtherAmount |
| Total Adjustments | 360605 | TotalAdjustments |
| Excess Or Deficit Per FS | 263371 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 1968760 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 763652 | NetUnrealizedGainsInvestments |
| Other Revenues | -403047 | OtherRevenues |
| Revenue Not Rptd F990 | 360605 | RevenueNotRptdF990 |
| Revenue Subtotal | 1608155 | RevenueSubtotal |
| Investment Expenses Not Included | 75838 | InvestmentExpensesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 75838 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 1683993 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1705389 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1705389 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 75838 | InvestmentExpensesNotIncluded2 |
| Expenses Not Rptd On Fin Stmt | 75838 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1781227 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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 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 -403,047. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | CHANGES IN SPLIT INTEREST GIFT AGREEMENTS -403,047. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EPISCOPAL SENIOR COMMUNITIES | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2185 N CALIFORNIA BLVD SUITE 575 | AddressLine1 |
| City | WALNUT CREEK | City |
| State | CA | State |
| ZIP Code | 94598 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 946130471 | EINOfRecipient |
| IRC Section | 501(C)(3) | IRCSection |
| Amount Of Cash Grant | 1189484 | AmountOfCashGrant |
| Purpose Of Grant | SUPPORTING ORGANIZATION TO EPISCOPAL SENIOR COMMUNITIES | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: EACH ORGANIZATION WHO RECEIVES FUNDS SUBMITS AN ANNUAL WRITTEN EVALUATION REPORT. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| WILLIAM H TANNER | |||||||||||||
| 162848 | 0 | 0 | 0 | 0 | 0 | 33718 | 0 | 22342 | 0 | 218908 | 0 | 0 | 0 |
| WILLIAM C TOBIN | |||||||||||||
| 0 | 254906 | 0 | 10000 | 0 | 127276 | 0 | 49226 | 0 | 8555 | 0 | 449963 | 0 | 127276 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SUPPLEMENTAL INFORMATION | Identifier |
| Return Reference | PART III | ReturnReference |
| Explanation | 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. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| 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. | |
| REVIEWED ON A TRANSACTION BASIS. | FORM 990, PART VI, SECTION B, LINE 12C | |
| 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 B, LINE 15 | |
| 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 VI, SECTION C, LINE 19 | |
| OFFICER HOURS DEVOTED TO RELATED ORGANIZATIONS | WILLIAM TOBIN'S TIME IS DIVIDED AS FOLLOWS: EPISCOPAL SENIOR COMMUNITIES 28.00 HRS EPISCOPAL SENIOR COMMUNITIES FOUNDATION 1.00 HRS JTM COMMUNITIES 8.00 HRS JENNINGS SENIOR HOUSING, INC. .24 HRS PRESIDIO GATE APARTMENTS .24 HRS OAK CENTER TOWERS .70 HRS LYTTON I .70 HRS LYTTON II .47 HRS LYTTON III 1.41 HRS LYTTON IV .24 HRS WILLIAM TANNER'S TIME IS DIVIDED AS FOLLOWS: EPISCOPAL SENIOR COMMUNITIES 1.00 HRS EPISCOPAL SENIOR COMMUNITIES FOUNDATION 40.00 HRS | 990, PART VII, SECTION A, COLUMN B |
| CHANGES IN NET ASSETS OR FUND BALANCES: | NET UNREALIZED GAINS ON INVESTMENTS: 763,652. CHANGES IN SPLIT INTEREST GIFT AGREEMENTS -403,047. TOTAL TO FORM 990, PART XI, LINE 5: 360,605. | FORM 990, PART XI, LINE 5: |
| AUDIT COMMITTEE AND OVERSIGHT | THERE HAVE BEEN NO CHANGES TO THIS PROCESS FROM PRIOR YEAR. | FORM 990, PART XII, LINE 2C |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (4 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg | Direct Controlling Entity NADirectControllingEntityNA |
|---|---|---|---|---|---|---|---|---|---|---|---|
| EPISCOPAL SENIOR COMMUNITIES | |||||||||||
| 2185 N CALIFORNIA BLVD STE 575 | WALNUT CREEK | CA | 94598 | 946130471 | PROVIDE AFFORDABLE HOUSING TO ELDERLY AND DISABLED PERSONS | CA | 501(C)(3) | 7 | JTM COMMUNITIES | 0 | |
| PRESIDIO GATE APARTMENTS | |||||||||||
| 2185 N CALIFORNIA BLVD STE 575 | WALNUT CREEK | CA | 94598 | 680012837 | PROVIDE AFFORDABLE HOUSING TO ELDERLY AND DISABLED PERSONS | CA | 501(C)(3) | 7 | EPISCOPAL SENIOR COMMUNITIES | 0 | |
| JENNINGS SENIOR HOUSING INC | |||||||||||
| 2185 N CALIFORNIA BLVD STE 575 | WALNUT CREEK | CA | 94598 | 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 5752185 | WALNUT CREEK | CA | 94598 | 941591805 | PROVIDE DIRECTION & SUPPORT SERVICES & ACTIVITIES NECESSARY TO CREATE GROWTH | CA | 501(C)(3) | 11-III-FI | 0 | N/A | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 1 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |