2017-08-14T18:19:07-05:00 2017-03-31 910189318 Moss Adams LLP 101 Second Street Suite 900 San Francisco CA 94105 990 2016-04-01 946130471 Episcopal Senior Communities EPIS 9259567400 2185 N California Blvd Suite 575 Walnut Creek CA 94596 Kevin Gerber CEO 9259567400 2017-08-14 1 Tracy S Paglia P00159653 4159561500 2017-08-11 12.129.7.100 2017-08-14 16:02:16 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 77D8D66CE2F074441361C0A43DEB59CA8CC3760F 2016 2021-01-29 14:40:06Z KEVIN GERBER 2185 N California Blvd Suite 575 Walnut Creek CA 94596 249423929 0 X www.jtm-esc.org X 1965 CA ESC PROVIDES HOUSING AND OTHER SUPPORTIVE SERVICES TO SENIORS OF ALL ECONOMIC MEANS. 9 9 1541 690 0 0 1004492 1285445 126428128 134269981 3996424 1841506 1112824 368344 132541868 137765276 2046379 2415260 0 0 61193252 65808498 0 0 0 69352663 74063893 132592294 142287651 -50426 -4522375 489296821 497708456 432950487 437897555 56346334 59810901 X Episcopal Senior Communities cultivates and builds healthy communities with a continuum of residential and innovative aging services that actively promote intellectual, physical, social and spiritual well-being. 0 0 129412286 895177 132125238 See Schedule OEPISCOPAL SENIOR COMMUNITIES (ESC) IS A PIONEERING LEADER IN SENIOR CARE RETIREMENT LIVING SINCE 1965. ESC HAS BUILT, OPENED, AND OPERATES SIX LIFE PLAN COMMUNITIES ON A NONPROFIT AND NON-DENOMINATIONAL BASIS WHICH ARE LICENSED BY THE STATE OF CALIFORNIA. THE COMMUNITIES OFFER ITS RESIDENTS SECURITY AND PEACE OF MIND WHICH INCLUDES: (1) THE PROMISE OF CARE FOR THE REMAINDER OF THE RESIDENT'S LIFE; (2) INDEPENDENT LIVING WITH A WIDE RANGE OF RESIDENT SERVICES; (3) ALL LEVELS OF CARE ON SITE, INCLUDING SKILLED NURSING CARE AND PHYSICIAN'S VISITS; AND THE OPPORTUNITY TO CONTINUE LIVING IN THE COMMUNITY EVEN IF THE RESIDENT HAS EXHAUSTED THEIR FINANCIAL RESOURCES THROUGH NO FAULT OF THEIR OWN. 2476193 795276 See Schedule OESC SPONSORS AND MANAGES THREE COMMUNITY SERVICES PROGRAMS WHICH SERVE LOW-INCOME SENIORS IN NORTHERN CALIFORNIA. SENIOR RESOURCES WAS THE FIRST OF ESC'S COMMUNITY OUTREACH SERVICES, HAVING ASSISTED AT-RISK SENIORS AND CONNECTED THEM TO SUPPORT SERVICES FOR OVER FORTY YEARS. THE SIX SENIOR RESOURCES DIRECTORS IDENTIFY THE NEEDS OF SENIORS IN THEIR COUNTY, DESIGN SOLUTIONS TO MEET THOSE NEEDS AND ANSWER SENIORS QUESTIONS ON TOPICS SUCH AS HOUSING, TRANSPORTATION, AND IN-HOME CARE. IN RESPONSE TO NEED, THE SAN FRANCISCO DIRECTOR OF SENIOR RESOURCES DEVELOPED ELDERWISE (WORKING IN SERVICE TO ELDERS), A FRIENDLY-VISITOR PROGRAM THAT ASSIGNS VOLUNTEERS TO VISIT SENIORS BASED ON INTERESTS, NEEDS, AND LOCATION. IN SALINAS, THE SENIOR RESOURCES DIRECTOR DEVELOPED A PROGRAM TO ASSIST HOMELESS SENIORS PURCHASE THEIR MEDICATIONS WHICH ARE PRESCRIBED THROUGH LOCAL CLINICS. ALL SENIOR RESOURCES DIRECTORS HAVE SAFETY-NET FUNDS TO DISTRIBUTE TO SENIORS ON A ONE-TIME, EMERGENCY BASIS TO ASSIST WITH FOOD, RENT, UTILITIES, OR UNEXPECTED MEDICAL COSTS. ESC ALSO CONDUCTS SENIOR PRODUCE MARKETS IN SEVENTEEN LOCATIONS TO MEET THE GROWING NEED FOR HEALTHY, ACCESSIBLE, AFFORDABLE FOOD FOR SENIORS. THEY PROVIDE FRESH FRUIT AND VEGETABLES AT WHOLESALE PRICES. ESC PARTNERS WITH OTHER NONPROFIT ORGANIZATIONS TO LOCATE THE MARKETS AT SENIOR CENTERS, CHURCHES AND AFFORDABLE HOUSING COMMUNITIES. THE MARKETS ARE PRIMARILY RUN BY VOLUNTEERS AND SERVE AS A WELCOMING COMMUNITY WHERE SENIORS CAN ALSO RECEIVE INFORMATION ON OTHER IMPORTANT SERVICES. THE PROGRAM WAS AWARDED THE AGING SERVICES OF CALIFORNIA COMMUNITY SERVICE AWARD IN 2003. FINALLY, ESC'S SENIOR CENTER WITHOUT WALLS (SCWW) IS A TELEPHONE ACTIVITY PROGRAM DESIGNED TO ALLEVIATE ISOLATION AND DEPRESSION AMONG SENIORS WHO ARE UNABLE TO PARTICIPATE IN ACTIVITIES OUTSIDE THEIR HOME, EITHER DUE TO ILLNESS, TRANSPORTATION ISSUES, OR CARING FOR A SPOUSE. SENIOR PARTICIPANTS CHOOSE FROM OVER SEVENTY COURSE OFFERINGS EACH WEEK WHICH ARE FACILITATED BY VOLUNTEERS. SCWW HAS RECEIVED THE 2010 JEFFERSON AWARD FOR PUBLIC SERVICE, THE 2009 CITATION OF HONOR FROM THE INTERNATIONAL ASSOCIATION OF HOMES AND SERVICES FOR THE AGING AND THE 2008 MINDALERT AWARD FROM THE AMERICAN SOCIETY ON AGING AND METLIFEFOUNDATION. 2245097 1520083 1349467 See Schedule OESC PROVIDES FINANCIAL ASSISTANCE TO OVER 40 RESIDENTS IN ITS LIFE PLAN COMMUNITIES WHO HAVE EXHAUSTED THEIR FUNDS AND CAN NO LONGER AFFORD TO PAY THEIR MONTHLY SERVICE FEES. THESE RESIDENTS RECEIVE PARTIAL OR FULL CREDITS OF THEIR MONTHLY FEES DEPENDING ON THEIR FINANCIAL NEED. IN SOME INSTANCES, THEY ALSO RECEIVE A STIPEND SO THAT THEY CAN PAY FOR THEIR MEDICATIONS OR HEALTH CARE EXPENSES WHICH ARE NOT OTHERWISE COVERED BY INSURANCE." 134133576 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 353 0 1 1541 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 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 Skaggs Sanford Chairman 5.00 1.00 X X 0 0 0 Peters William Vice Chairman 5.00 0.00 X X 0 0 0 Aita Joe Director 5.00 0.00 X 0 0 0 Chapman Charles Director 5.00 0.00 X 0 0 0 Duranteau Nancy Director 5.00 0.00 X 0 0 0 Flannery Patrick Director 5.00 0.00 X 0 0 0 Forte Vince Director 5.00 0.00 X 0 0 0 Sause Helen Director 5.00 7.00 X 0 0 0 Sonosky Jerry Director 5.00 0.00 X 0 0 0 Gerber Kevin President, CEO 32.00 8.00 X 344478 86120 117638 Tobin William C General Counsel, Chief Risk Officer 16.00 24.00 X 156168 234252 94899 Schaefer Ron VP/Chief Operating Officer 33.30 6.70 X 216205 43500 84286 Jamison Diana Treasurer, CFO 27.00 13.00 X 230200 110837 88782 McMullin Mary SR. VP ORG'L ADV. (starting 2/17) 24.00 16.00 X 0 0 0 Campbell Dee Ann SR. VP ORG'L ADV. (thru 12/16) 24.00 16.00 X 274927 183284 68382 Powell Tracy VP of Outreach Programs 19.00 21.00 X 92045 101734 61094 Brinton Prab VP Human Resources (starting 1/17) 35.00 5.00 X 0 0 0 Oliveri Rick VP Human Resources (thru 1/17) 35.00 5.00 X 166404 23772 26539 Dana Christopher VP of Information Technology 33.60 6.40 X 152453 29039 72861 York Sharon D Exec. Director - SLV 40.00 0.00 X 203794 0 64210 Ichien Christopher Exec. Director - LGM 40.00 0.00 X 195392 0 66487 Brambilla Norma Exec. Director - CW 40.00 0.00 X 156339 0 61559 Mitchell Melody Exec. Director - SFT 40.00 0.00 X 169206 0 59062 Hibbs Linda S Exec. Director - WH 40.00 0.00 X 209619 0 54567 Linde Mary Exec. Director - SPT 40.00 0.00 X 156511 0 44720 Adjivon Ivy Sr. Director of Health Svcs 40.00 0.00 X 150387 0 24146 Feddersen Denisa Corporate Controller 20.00 20.00 X 78003 78003 24904 Hermanson Kristin Assistant Exec. Director 40.00 0.00 X 145307 0 21714 Merlin Xiomara Sr. Director of Sales 40.00 0.00 X 151333 0 26643 Munoz Josephine SNF Nurse Supervisor 40.00 0.00 X 150703 0 23035 3399474 890541 1085528 59 0 1 0 NELSON T LEWIS CONSTRUCTION CO INC PO Box 637 Hayward CA 94543 CONSTRUCTION SERVICES 5990466 KAISER FOUNDATION HEALTH PLAN FILE 50295 Los Angeles CA 90074 MEDICAL SERVICES 5086752 CITY BUILDING INC 212 N San Mateo Drive San Mateo CA 94401 CONSTRUCTION SERVICES 4480350 MORRISON SENIOR DINING P O Box 102289 Atlanta GA 303682289 Dining Services 4379828 ONR INC 1101 S Capital of Texas Hwy Suite Austin TX 78746 Medical Services 3755140 144 1285445 1285445 MONTHLY RESIDENT FEES 623000 68291782 68291782 Nursing Center 623000 44320869 44320869 Amort. deferred rev. 623990 20009489 20009489 Other program revenue 623990 851049 851049 Management Revenue 900099 631792 631792 165000 165000 134269981 2852522 2852522 268414 0 268414 268414 268414 110647637 105920825 5737828 4726812 -5737828 -1011016 -1011016 Other revenue 900099 99930 99930 99930 137765276 134269981 0 2209850 895177 895177 1520083 1520083 4044408 1786267 2258141 47204967 43272853 3932114 2919926 2562432 357494 7955960 7590156 365804 3683237 3317605 365632 1881758 1881758 351462 351462 221850 221850 301578 301578 4909439 4909439 1472920 1472920 2371246 2371246 9405537 9405537 232603 232603 281498 281498 8001644 8001644 23083978 23083978 1216619 1216619 SUPPLIES 9852914 9852914 health care 6659147 6659147 Social Prgms/Activities 2470949 2470949 TAXES & LICENSES 655887 655887 692864 692864 142287651 134133576 8154075 0 473898 252971 17056680 23019488 10848064 11643373 1911054 2113767 549958265 229083684 328390152 320874581 92307851 113315755 1239677 905629 37069445 25582892 489296821 497708456 17957654 18416426 141342499 156018332 158106233 152717822 11200000 11200000 104344101 99544975 432950487 437897555 X 56346334 59810901 56346334 59810901 489296821 497708456 X -4522375 4312086 109000 3565856 X 0 1 X 1 0 X 1937245 2039889 1651182 1004492 1469767 8102575 100541378 99550894 101736360 126428128 134085659 562342419 102478623 101590783 103387542 127432620 135555426 570444994 1937245 2039889 1651182 1004492 6632808 0 1937245 2039889 1651182 1004492 6632808 563812186 2909359 3737194 5022802 4308947 3120936 19099238 2909359 3737194 5022802 4308947 3120936 19099238 43357 1444120 814788 99930 2402195 105387982 105371334 109854464 132556355 138776292 591946427 0.95250 0.94730 0.03230 0.03390 X Schedule A, Part III, Line 12, Explanation of Other Income: Other revenue - 2013 Amount: $ 43,357. 2014 Amount: $ 1,444,120. 2015 Amount: $ 814,788. 2016 Amount: $ 99,930. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 664420 24217 24217 664420 664420 15806 15806 664420 654420 10000 47016 47016 664420 654420 69147 69147 654420 654420 35205 35205 654420 0 1 1 43027295 43027295 292367139 117819182 174547957 173863918 88603137 85260781 31104868 21897087 9207781 9595045 764278 8830767 320874581 Assets HEld by Bond Indenture 21041840 Other DEferred CHarges 1924118 Due from ESC Foundation 230327 pre-DEVELOPMENT 2386607 25582892 Accrued Retirement Benefits 9953059 REPAYABLE ENTRANCE FEES 89591916 99544975 X Part V, Line 4: ENDOWMENT FUND EARNINGS ARE USED FOR ATRIUM AT SLV AND ASSISTANCE FOR RESIDENTS. $168,784 IS THE NUTTER FUND FOR THE SLV ATRIUM; AND $495,636 IS FOR ASSISTANCE FUNDS. Part X, Line 2: ESC adopted the provisions of the ASC Topic 740-10, Income Taxes, relating to accounting for uncertain tax positions on April 1, 2009, which had no financial statement impact to ESC. ESC 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. ESC recognizes interest and penalties related to income tax matters in operating expenses. 0 Episcopal Senior Communities Foundation 2185 N California Blvd Suite 575 walnut creek CA 94596 460502111 501(c)(3) 880177 SUPPORT FOR ESCF Episcopal Communities Services of San Francisco 165 8th Street 3rd Floor San Francisco CA 941032726 943096716 501(c)(3) 15000 support for services of escsf's programs 2 0 REsident Assistance 40 1520083 Part I, Line 2: Organization Assistance: ESC GIVES GRANTS TO RELATED ORGANIZATIONS AND GRANTS ARE MONITORED THROUGH GOVERNANCE. Resident Assistance: If a resident is unable to afford his/her monthly care fees, he/she may request financial assistance from ESC. The resident completes an application for assistance, provides supporting documentation, and meets with the Executive Director to review his/her financial resources. The Executive Director reviews and the Controller reviews and approves any applications for assistance. The funds are credited to the resident's internal accounts to reduce the cost for their monthly care and services. X X X 0 1 0 0 0 1 0 0 0 Gerber Kevin President, CEO 280478 70120 64000 16000 0 0 75612 18903 18498 4625 438588 109648 0 0 Tobin William C General Counsel, Chief Risk Officer 112935 169402 28896 43344 14337 21506 29816 44723 8144 12216 194128 291191 14337 21506 Schaefer Ron VP/Chief Operating Officer 202198 40682 14007 2818 0 0 46383 9332 23785 4786 286373 57618 0 0 Jamison Diana Treasurer, CFO 179152 86258 51048 24579 0 0 49069 23626 10859 5228 290128 139691 0 0 Campbell Dee Ann SR. VP ORG'L ADV. (thru 12/16) 154236 102824 34944 23296 85747 57164 26118 17412 14911 9941 315956 210637 85747 57164 Powell Tracy VP of Outreach Programs 75848 83832 16197 17902 0 0 18816 20796 10204 11278 121065 133808 0 0 Oliveri Rick VP Human Resources (thru 1/17) 137868 19695 28536 4077 0 0 15808 2258 7414 1059 189626 27089 0 0 Dana Christopher VP of Information Technology 121557 23154 30896 5885 0 0 33973 6471 27230 5187 213656 40697 0 0 York Sharon D Exec. Director - SLV 159953 0 43841 0 0 0 46168 0 18042 0 268004 0 0 0 Ichien Christopher Exec. Director - LGM 157963 0 37429 0 0 0 42389 0 24098 0 261879 0 0 0 Brambilla Norma Exec. Director - CW 120690 0 35649 0 0 0 37438 0 24121 0 217898 0 0 0 Mitchell Melody Exec. Director - SFT 133633 0 35573 0 0 0 38463 0 20599 0 228268 0 0 0 Hibbs Linda S Exec. Director - WH 168636 0 40983 0 0 0 45709 0 8858 0 264186 0 0 0 Linde Mary Exec. Director - SPT 124611 0 31900 0 0 0 34891 0 9829 0 201231 0 0 0 Adjivon Ivy Sr. Director of Health Svcs 135887 0 14500 0 0 0 14287 0 9859 0 174533 0 0 0 Feddersen Denisa Corporate Controller 70671 70671 7332 7332 0 0 7410 7410 5042 5042 90455 90455 0 0 Hermanson Kristin Assistant Exec. Director 132147 0 13160 0 0 0 13804 0 7910 0 167021 0 0 0 Merlin Xiomara Sr. Director of Sales 151008 0 325 0 0 0 14377 0 12266 0 177976 0 0 0 Munoz Josephine SNF Nurse Supervisor 148862 0 1841 0 0 0 14317 0 8718 0 173738 0 0 0 Part I, Line 4b WE HAVE A 457F PLAN FOR THE FOLLOWING INDIVIDUALS. THE PARTICIPANTS OF THE PLAN ARE THOSE EMPLOYEES WHO ARE ADMINISTRATORS AND OFFICERS OF ESC 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 CHRISTOPHER DANA DEE ANN CAMPBELL RON SCHAEFER TRACY POWELL WILLIAM TOBIN NORMA BRAMBILLA MELODY MITCHELL LINDA HIBBS CHRISTOPHER ICHIEN SHARON YORK MARY LINDE PRAB BRINTON MARY MCMULLIN Part I, Line 6 EPISCOPAL SENIOR COMMUNITIES (ESC) maintains a SUCCESS SHARING program for all employees, including 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. The performance measures evaluated include items such as the resident satisfaction survey, employee satisfaction survey, turnover, workers compensation, and financial results. Regardless of any of the remaining factors, no incentives are paid if the quality measure is not met. 2. The amount of actual net operating income achieved compared to the budgeted net operating income. Incentive payments funded, if any, are based on a sliding scale UP TO 40% of the participant's base compensation depending upon the actual level of performance. A minimum level of performance against budget must be achieved in order to pay out any incentives. 3. The actual occupancy rate achieved compared to the budgeted occupancy rate. A minimum level of performance against budget must be achieved in order to pay ouT any incentives. 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 the 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 J, PART II, COLUMN C: The amount reported in Column C includes the amount accrued under the 457(f) plan for each participant during the current year. This amount will again be reported in column F in the subsequent year in which the amount becomes vested and is actually paid to the participant. A ABAG Finance Authority for Non-Profit Corporations 943130123 00037crw2 2011-10-27 62200000 part VI, Supplemental Information 0 0 0 B ABAG Finance Authority for Non-Profit Corporations 943130123 00037CTL4 2012-12-20 136763968 part VI, Supplemental Information 0 0 0 C CA Statewide Communities Development authority 680164610 NONEAVAIL 2015-06-05 8718000 part VI, Supplemental Information 0 0 0 A 55313603 61269135 10737123 1478640 9986249 2011 1 0 1 1 B 21533580 127480000 1756675 2164311 111309402 2015 1 0 1 1 C 8495000 8718000 174360 2015 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 1 1 0 0 0 1 B 0 1 0 0 0 0 0 0 1 C 0 1 0 0 1 0 0 0 0 A 1 B 1 C 0 PART VI, SUPPLEMENT INFORMATION DESCRIPTION OF PURPOSE REFINANCE OUTSTANDING CERTIFICATES OF PARTICIPATION & COST OF ISSUANCE FUNDED INTEREST, FUNDING RESERVES, AND PROJECT COSTS INCLUDING REIMBURSEMENT OF PROJECT COSTS INCURRED PRIOR TO THE ISSUANCE OF THE BONDS. Form 990, Part VI, Section A, line 6 Senior Resources of the West (SRW) is the sole corporate member. Form 990, Part VI, Section A, line 7a Senior Resources of the West (SRW) appoints a majority of the members of Episcopal Senior Communities' (ESC) board of directors. In addition to electing a majority of the ESC's board of directors, the member also has the right to vote on ESC's articles or bylaws. Form 990, Part VI, Section A, line 7b See description for 7a above Form 990, Part VI, Section B, line 11b 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 The conflict of interest policy is reviewed on a transaction basis. THE POLICY APPLIES TO ALL INTERESTED PERSONS INCLUDING ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEReST IN THE ORGANIZATION. ANY OFFICER OR BOARD MEMBER HAVING A POSSIBLE CONFLICT OF INTEREST IN ANY MATTER MUST DISCLOSE THE EXISTENCE AND NATURE OF THE CONFLICT. AFTER DISCLOSURE OF A POTENTIAL CONFLICT OF INTEREST TO THE BOARD, THE INTERESTED OFFICER OR BOARD MEMBER WOULD LEAVE THE BOARD MEETING WHILE THE CONFLICT OF INTEREST IS DISCUSSED AND/OR VOTED UPON. THE REMAINING BOARD MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. 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 posted on the Episcopal Senior Communities website, at www.JTM-ESC.org. The governing/organizing documents and conflict of interest are available on request. Form 990, Part XI, line 9: CHange in Pension benefit Liability 3,565,856. episcopal senior communities foundation 2185 N California Blvd STE 575 walnut creek CA 94596 460502111 Supporting organization to ESC CA 501(c)(3) Line 7 Episcopal Senior Communities 1 Lytton Gardens Senior Communities 2185 N California Blvd STE 575 walnut creek CA 94596 943382412 Provide direction, Support services & activities for supported org'n CA 501(c)(3) Line 12b, II Senior Resources of the West 0 Senior Resources of the West 2185 N California Blvd STE 575 walnut creek CA 94596 941591805 Provide direction, support services & activities to create growth CA 501(c)(3) Line 12c, III-FI N/A 0 PRESIDIO GATE APARTMENTS 2185 N California Blvd STE 575 Walnut creek CA 94596 680012837 Provide affordable housing to elderly and disabled persons CA 501(c)(3) Line 7 Lytton Gardens Senior Communities 0 OAK CENTER TOWERS 2185 N California Blvd STE 575 Walnut creek CA 94596 942148270 Provide affordable housing to elderly and disabled persons CA 501(c)(3) Line 10 Lytton Gardens Senior Communities 0 JENNINGS SENIOR HOUSING INC 2185 N California Blvd STE 575 Walnut creek CA 94596 113754507 Provide affordable housing to elderly and disabled persons CA 501(c)(3) Line 10 Lytton Gardens Senior Communities 0 Community Housing Inc 2185 N California Blvd STE 575 Walnut creek CA 94596 942264235 Provide affordable housing to elderly and disabled persons CA 501(c)(3) Line 10 Lytton Gardens Senior Communities 0 Lytton IV HOUSING CORPORATION 2185 N California Blvd STE 575 Walnut creek CA 94596 770324027 Provide affordable housing to elderly and disabled persons CA 501(c)(3) Line 10 Lytton Gardens Senior Communities 0 OAK CENTERS LP 2185 N California Blvd STE 575 Walnut creek CA 94596 522456294 Provide affordable housing to elderly CA N/A 0 1 1 1 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 Episcopal Senior Communities Foundation B 880177 Book Value Episcopal Senior Communities Foundation C 1285445 Book Value EPISCOPAL SENIOR COMMUNITIES FOUNDATION D 230327 BOOK VALUE