2011-08-12T13:46:17-05:00 2011-03-31 MOSS ADAMS LLP ONE CALIFORNIA STREET 4TH FLOOR SAN FRANCISCO CA 94111 990 2010-04-01 460502111 EPISCOPAL SENIOR COMMUNITIES FOUNDATION EPIS 9259567400 2185 N CALIFORNIA BLVD SUITE 575 WALNUT CREEK CA 94598 WILLIAM TOBIN 9259567400 2011-08-11 1 4159561500 2010 2016-02-24 21:20:13Z WILLIAM TOBIN 2185 N CALIFORNIA BLVD SUITE 575 WALNUT CREEK CA 94598 20289358 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 THE BENEVOLENCE, ASSISTANCE AND CAPITAL IMPROVEMENT NEEDS OF EPISCOPAL SENIOR COMMUNITIES AND ITS RESIDENTS. 7 7 4 0 0 0 1025908 1259471 0 0 1306978 424522 0 0 2332886 1683993 1628434 1189484 0 0 377394 478954 2808 0 7366 24259 112789 2032895 1781227 299991 -97234 18813811 16575886 7906467 5405171 10907344 11170715 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. 0 0 1189484 1189484 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. 1189484 1 1 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 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 4 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 WILLIAM TANNER 9259567400 2185 N CALIFORNIA BLVD 575 WALNUT CREEK CA 94598 X DAVID GIBSON 1.00 X X 0 0 0 TED BUDACH 1.00 X 0 0 0 ELAINE BETTS 1.00 X 0 0 0 BAXTER RICE 1.00 X 0 0 0 MARJORIE SANBORN 1.00 X 0 0 0 GERALD SUDDERTH 1.00 X 0 0 0 RALPH ROMBERG 1.00 X 0 0 0 WILLIAM H TANNER 40.00 X 162848 0 56060 KAREN HUFF 40.00 X 62393 0 23079 WILLIAM C TOBIN 1.00 X 0 392182 57781 225241 392182 136920 1 0 1 0 0 515905 743566 1259471 330147 330147 18699740 18605365 94375 94375 94375 1683993 0 0 424522 1189484 1189484 302268 302268 114665 114665 3435 3435 36678 36678 21908 21908 2771 2771 6250 6250 75838 75838 4439 3910 529 9328 9328 3570 3570 3148 3148 DONOR APPRECIATION 6837 6837 DUES & SUBSCRIPTIONS 460 460 TAXES & LICENSES 148 148 1781227 1189484 584377 7366 10754911 4252206 17000 20000 8058900 12286680 18813811 16575886 2475 7906467 5402696 7906467 5405171 X 755341 10411708 9760954 495636 654420 10907344 11170715 18813811 16575886 X -97234 360605 X X 0 1 1 X 0 X X X 0 0 0 EPISCOPAL SR COMMUNITIES 946130471 7 1 1 1 1189484 1 1189484 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 495636 158784 60673 60673 654420 495636 495636 410503 85133 495636 1.00000 0 0 0 CRT & CGA LIABILITY 4404610 DUE TO ESC 998086 5402696 1683993 1781227 -97234 763652 -403047 360605 263371 1968760 763652 -403047 360605 1608155 75838 75838 1683993 1705389 0 1705389 75838 75838 1781227 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. 1 EPISCOPAL SENIOR COMMUNITIES 2185 N CALIFORNIA BLVD SUITE 575 WALNUT CREEK CA 94598 946130471 501(C)(3) 1189484 SUPPORTING ORGANIZATION TO EPISCOPAL SENIOR COMMUNITIES 1 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: EACH ORGANIZATION WHO RECEIVES FUNDS SUBMITS AN ANNUAL WRITTEN EVALUATION REPORT. X X X 0 0 0 0 0 0 0 0 0 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 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. 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 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 CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: 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. 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 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 N/A 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0