2017-08-14T18:19:08-05:00 2017-03-31 910189318 Moss Adams LLP 101 Second Street Suite 900 San Francisco CA 94105 990 2016-04-01 941591805 Senior Resources of the West SENI 9259567400 2185 N California Blvd No 575 Walnut Creek CA 94596 KEVIN GERBER CEO 9259567400 2017-08-14 1 Tracy S Paglia P00366884 4159561500 2017-08-11 12.129.7.100 2017-08-14 16:26:33 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 77D8D66CE2F074441361C0A43DEB59CA8CC3760F 2016 2021-01-29 14:40:06Z Kevin Gerber 2185 N California Blvd No 575 Walnut Creek CA 94596 8146120 0 X www.jtm-esc.org X 1963 CA THE PURPOSE OF Senior Resources of the West IS TO SUPPORT ITS AFFILIATES' MISSIONS BY IDENTIFYING, FUNDING, AND DEVELOPING STRATEGIC GROWTH OPPORTUNITIES IN QUALITY NON-PROFIT SENIOR HOUSING AND SUPPORT SERVICES. 5 5 137 15 0 0 0 0 1874789 1398002 108825 157578 22659 1178 2006273 1556758 0 0 0 0 1665111 1758938 0 0 0 2571569 2615454 4236680 4374392 -2230407 -2817634 36411734 17258736 16338290 1051799 20073444 16206937 The purpose of Senior Resources of the West is to support its affiliates' missions by identifying, funding, and developing strategic growth opportunities in quality non-profit senior housing and support services. 0 0 349062 0 On behalf of its subsidiary supported organizations, Senior Resources of the West continues to explore growth opportunities related to the life plan, affordable housing, and community services missions. 1557004 1398002 Senior Resources @ Home is a non-medical home care program providing needed in-home personal assistance to Sonoma County seniors while supporting their health, safety, and quality of life. Specialized care teams assist seniors in dementia and Alzheimer's care, end-of-life support, Parkinson's care, and transitioning to home after discharge from the hospital or skilled nursing facility. The team also provides ongoing in-service training to invest in our caregivers' education and professional development. 1906066 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 4 0 137 1 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 CA X X DIANA JAMISON 9259567400 2185 N California Blvd Ste 575 Walnut Creek CA 94596 Dunckel Peter Chairman 5.00 0.00 X X 0 0 0 Burns-Johnson Anne Director 1.00 0.00 X 0 0 0 Colwell Mary Anna Director 5.00 0.00 X 0 0 0 Roderick Sue Director 5.00 0.00 X 0 0 0 Tornquist John Director 1.00 0.00 X 0 0 0 Gerber Kevin President, CEO 3.00 37.00 X 32295 398303 117638 Schaefer Ron VP/Chief Operating Officer 4.00 36.00 X 25971 233735 84287 Tobin William C General Counsel, Chief Risk Officer 16.00 24.00 X 156168 234252 94899 Jamison Diana Treasurer, CFO 8.00 32.00 X 68207 272830 88782 McMullin Mary SR. VP ORG'L ADV. (starting 2/17) 3.00 37.00 X 0 0 0 Campbell Dee Ann SR. VP ORG'L ADV. (thru 12/16) 3.00 37.00 X 34366 423846 68382 Brinton Prab VP Human Resources (starting 1/17) 3.00 37.00 X 0 0 0 Oliveri Rick VP Human Resources (THRU 1/17) 3.00 37.00 X 14263 175912 26541 Powell Tracy VP of Outreach Programs 19.00 21.00 X 92045 101734 61094 Dana Christopher VP of IT 3.20 36.80 X 14519 166972 72862 437834 2007584 614485 1 0 1 0 MORGAN LEWIS One Market Spear St Tower SAN FRANCISCO CA 94105 LEGAL SERVICES 632680 HKIT ARCHITECTS 538 Ninth St Suite 240 OAKLAND CA 94607 ARCHITECT SERVICES 321333 Greenbrier Development 3232 McKinney Ave Suite 1160 DALLAS TX 75204 CONTRUCTION SERVICES 302855 COCHETT PITRE & MCCARTHYLLP 840 Malcom Rd Suite 200 BURLINGAME CA 94010 LEGAL SERVICES 300000 LEVLANE 100 Penn Square East PHILADELPHIA PA 19107 MARKETING SERVICES 267484 6 SLV REVENUE 623000 1398002 1398002 1398002 111364 111364 6635576 6589362 46214 46214 46214 oTHER rEVENUE 900099 1178 1178 1178 1556758 1398002 0 158756 X 585502 585502 922712 922712 84450 84450 62711 62711 103563 103563 20000 20000 1809130 1809130 53694 53694 79637 79637 91050 91050 33825 33825 95339 95339 107063 107063 12071 12071 9383 9383 Bad Debt 261990 261990 other fees 29335 29335 TAXES & LICENSES 12937 12937 4374392 1906066 2468326 0 27201 38100 18963073 11898507 1954493 579625 6428 0 0 0 9666073 0 3190656 3338123 930561 0 1673249 1404381 36411734 17258736 199686 396628 1677433 0 14461171 655171 16338290 1051799 X 20073444 16206937 20073444 16206937 36411734 17258736 X -2817634 -5906 154748 -1197715 X 0 1 X 1 0 X X 7 Episcopal Sr Communities 946130471 10 1 0 0 COMMUNITY HOUSING INC 942264235 10 1 0 0 LYTTON IV HOUSING CORPORATION 770324027 10 1 0 0 OAK CENTER TOWERS 942148270 10 1 0 0 PRESIDIO GATE APARTMENTS 680012837 7 1 0 0 JENNINGS SENIOR HOUSING 113754507 10 1 0 0 EPISCOPAL SR COMM FNDN 460502111 7 1 0 0 7 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 Part I, line 11g: supporting organizations SRW supports Lytton Gardens Sr Communities - 94-3382412, Type 12-II, Listed w/-0- support PART IV, SECTION a, LINE 2: All of SRW's supporting organizations are entities recognized under 509(a)(1) and 509(a)(2) except for LGSC. LGSC is a supporting organization under 509(a)(3) that supports entities that are all under 509(a)(1) or 509(a)(2). While LGSC is a 509(a)(3) supporting organization, it passes the 509(a)(2) public support test so is qualified to be a supported organization. All of these entities are part of the related group that is reported at Schedule R. PART IV, SECTION D, LINE 3: SIGNIFICANT VOICE IN INVESTMENT AND ASSETS: SRW SUPPORTS ITS SUBSIDIARY AND AFFILIATED ORGANIZATIONS (LISTED AT SCHEDULE A, PART I, LINE 11G) THAT ARE EXEMPT UNDER SECTION 509(A)(1) OR 509(A)(2) OF THE CODE. THE SUPPORTED ORGANIZATION APPOINTS TWO OF FIVE OF THE DIRECTORS OF THE ORGANIZATION AND THE PRESIDENT/CEO OF THE SUPPORTED ORGANIZATION SERVES, EX OFFICIO, AS THE PRESIDENT/CEO OF THE ORGANIZATION. EACH BENEFICIARY ORGANIZATION OF SRW HAS A SIGNIFICANT VOICE. CONSISTENT WITH THE BOARDS FIDUCIARY DUTIES, INVESTMENT POLICIES AND USE OF INCOME AND ASSETS DIRECTLY FURTHERS THE PURPOSES OF ITS SUPPORTED ORGANIZATIONS AND, BUT FOR ITS EXISTENCE OF SRW, SUCH ACTIVITIES WOULD BE CONDUCTED BY THE SUPPORTED ORGANIZATIONS THEMSELVES. DURING THE YEAR SRW TOGETHER WITH RELATED SUBSIDIARIES AND AFFILIATED ORGANIZATIONS DISCUSS INVESTMENT POLICIES AND THE ASSET MIX OF INVESTMENTS HELD BY SRW. PART IV, SECTION E, LINE 2a: The sole purpose of Senior Resources of the West ("SRW") as stated in its Articles of Incorporation ("Articles") is to provide financial, administrative, programmatic and other forms of support to its subsidiary and affiliated organizations which are exempt from federal income taxes under Section 501(c)(3) and which are deemed to be publicly supported charities under 509(a)(1) or (2). All of SRW's supported organizations meet the public support test. SRW is responsive to its supported organizations by dedicating its own resources and manpower to address the strategic growth initiatives which have been identified by its supported organizations. SRW does not engage in any other business or any endeavors other than at the request of its supported organizations and as provided in its Articles. PART IV, SECTION E, LINE 2b: In order to pursue their own strategic growth and, but for the existence of Senior Resources of the West ("SRW") as their supporting organization, each of the supported organizations would have to marshal their own expertise, financial and management resources to identify, pursue and execute on their growth initiatives. Only because of the existence of SRW can the supported organization undertake such growth without using its own resources. 10000 10000 10000 10000 10000 10000 1.00000 0 1 0 0 Investment in Affiliate - Lytton 450900 PRE-DEVELOPMENT 13706 Due from Affiliate 439775 Due From LGSC 500000 1404381 Other Liabilities 8108 Due to Affiliates 647063 655171 X Part V, Line 4: ENDOWMENT FUNDS OF $10,000 IS FOR WEBSTER HOUSE BYRD FUND. Part X, Line 2: The Corporation adopted the provisions of ASC Topic 740-10, Income Taxes, relating to accounting for uncertain tax positions on April 1, 2009, which had no financial statement impact to the Corporation. The Corporation 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. The Corporation recognizes interest and penalties related to income tax matters in operating expenses. At March 31, 2017, there were no such uncertain tax positions. 0 1 0 0 0 0 1 0 0 Gerber Kevin President, CEO 26295 324303 6000 74000 0 0 7089 87426 1734 21389 41118 507118 0 0 Schaefer Ron VP/Chief Operating Officer 24288 218592 1683 15143 0 0 5572 50144 2857 25714 34400 309593 0 0 Tobin William C General Counsel, Chief Risk Officer 112935 169402 28896 43344 14337 21506 29816 44723 8144 12216 194128 291191 14337 21506 Jamison Diana Treasurer, CFO 53082 212328 15125 60502 0 0 14539 58156 3217 12870 85963 343856 0 0 Campbell Dee Ann SR. VP ORG'L ADV. (thru 12/16) 19280 237781 4368 53872 10718 132193 3265 40265 1864 22988 39495 487099 10718 132193 Oliveri Rick VP Human Resources (THRU 1/17) 11817 145746 2446 30166 0 0 1355 16712 636 7838 16254 200462 0 0 Powell Tracy VP of Outreach Programs 75848 83832 16197 17902 0 0 18816 20796 10204 11278 121065 133808 0 0 Dana Christopher VP of IT 11577 133134 2942 33838 0 0 3236 37209 2593 29824 20348 234005 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 EPISCOPAL SENIOR COMMUNITIES (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 WILLIAM TOBIN RON SCHAEFER DIANA JAMISON DEE ANN CAMPBELL TRACY POWELL CHRISTOPHER DANA 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 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. 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. Form 990, Part VI, Section A, line 8b Senior Resources of the West does not have committees to act on behalf of the governing body. 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 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 IX STATEMENT OF FUNCTIONAL EXPENSES: ADMINSTRATIVE OVERHEAD is TREATED AS PROGRAM EXPENSE IN THAT THE ALLOCATED OVERHEAD IS RELATED TO THE EXECUTIVE TIME SPENT IDENTIFYING GROWTH OPPORTUNITIES IN SUPPORT OF THE MISSIONS OF THE SUPPORTED ORGANIZATIONS, PERFORMING DUE DILIGENCE ON VARIOUS POTENTIAL PROJECTS, AND DESIGNING FINANCING SCHEMES TO EXPAND OR BUILD NEW AFFORDABLE HOUSING COMMUNITIES OR CONTINUING CARE RETIREMENT COMMUNITIES. DEVELOPER FEES OR OTHER COMPENSATION TO THE PARENT WOULD BE TREATED AS PROGRAM REVENUE (AS WOULD THE EXPENSES BE TREATED AS PROGRAM RELATED). Form 990, Part XI, line 9: BEGINNING OF YEAR NET ASSET TRANSFER OF WH INTERESTS TO SRW -1,197,715. SENIOR RESOURCESHOME LLC 2185 N California Blvd STE 575 WALNUT CREEK CA 94596 300747769 provides supportive services to seniors CA 1399180 176920 Senior Resources of the West WEBSTER HOUSE SENIOR LIVING LLC 2185 N California Blvd STE 575 WALNUT CREEK CA 94596 900739671 PROVIDES SENIOR HOUSING AND OTHER SUPPORTIVE SERVICES TO SENIORS CA 0 0 SEnior Resources of the West 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 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 1 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 1 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 1 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) Line 10 Senior Resources of the West 1 Lytton Gardens Senior Communities 2185 N California Blvd STE 575 WALNUT CREEK CA 94596 943382412 Provide affordable housing to elderly and disabled persons CA 501(C)(3) Line 12b, II Senior Resources of the West 1 Community Housing Inc 2185 N California Blvd STE 575 WALNUT CREEK CA 94596 942264235 Provide affordable housing to elderly & disabled persons-operates Lytton CA 501(C)(3) Line 10 Lytton Gardens Senior Communities 1 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 1 OAK CENTERS LP 2185 N California Blvd STE 575 WALNUT CREEK CA 94596 522456294 Provide affordable housing to elderly CA N/A 0 0 0 1 1 0 0 0 0 0 0 1 1 1 1 1 0 0 0 episcopal Senior Communities D 450900 book Value Lytton Gardens Senior Communities D 500000 book Value