2015-08-17T16:22:55-05:00 2015-03-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2014-04-01 941591805 JTM COMMUNITIES JTMC 9259567400 2185 N CALIFORNIA BLVD SUITE 575 WALNUT CREEK CA 94596 KEVIN GERBER CEO 9259567400 2015-08-17 1 RENIE BURBANK P00159653 4159561500 2014 2016-03-07 17:11:31Z KEVIN GERBER 2185 N CALIFORNIA BLVD SUITE 575 WALNUT CREEK CA 94596 3938946 0 X WWW.JTM-ESC.ORG X 1963 CA THE PURPOSE OF JTM COMMUNITIES IS TO SUPPORT ITS AFFILIATES' MISSIONS BY IDENTIFYING, FUNDING, AND DEVELOPING STRATEGIC GROWTH OPPORTUNITIES IN QUALITY NON-PROFIT SENIOR HOUSING AND SUPPORT SERVICES. 6 6 106 15 0 0 0 0 3079822 3510647 -49633 95243 114942 116110 3145131 3722000 0 0 0 0 1782879 1982262 0 0 0 1761333 2068536 3544212 4050798 -399081 -328798 23129342 22550940 26692576 26441045 -3563234 -3890105 THE PURPOSE OF JTM COMMUNITIES 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 42680 THE ORGANIZATION CONTINUED TO PROVIDE FINANCIAL, ADMINISTRATIVE, PROGRAMMATIC AND OTHER FORMS OF SUPPORT TO ITS AFFILIATED AND SUPPORTED ORGANIZATIONS BY EXAMINING AND FACILITATING EXPANSION AND GROWTH OPPORTUNITIES BY MEANS OF PARTNERSHIPS, ACQUISITIONS AND AFFILIATIONS IN FURTHERANCE OF AND ENHANCE THE MISSIONS OF ITS SUBSIDIARY, TAX-EXEMPT ORGANIZATIONS. 1192531 1094811 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. 2431036 2415836 WEBSTER HOUSE IS A PART OF A GROUP OF CCRCS THAT ARE PIONEER LEADERS IN SENIOR CARE RETIREMENT LIVING. WEBSTER HOUSE HAS 37 UNITS IN ITS COMMUNITY, OPERATED ON A NON-PROFIT AND NON-DENOMINATIONAL BASIS, LICENSED BY THE STATE OF CALIFORNIA. THE COMMUNITY OFFERS 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. 3666247 1 0 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 0 0 106 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 1 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 1.00 0.00 X X 0 0 0 WIUFF CARL VICE CHAIRMAN 1.00 0.00 X X 0 0 0 BURNS-JOHNSON ANNE DIRECTOR 1.00 0.00 X 0 0 0 CASE GORDON DIRECTOR 1.00 9.00 X 0 0 0 COLWELL MARY ANNA DIRECTOR 5.00 0.00 X 0 0 0 KENRICK ALFRED DIRECTOR 2.00 7.00 X 0 0 0 LANE STEVEN DIRECTOR 1.00 8.00 X 0 0 0 LIPPERT LEE DIRECTOR 1.00 8.00 X 0 0 0 RAMAR SUANNE DIRECTOR 1.00 8.00 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 4.40 35.60 X 49495 400456 120340 KENNEDY MARILYN C VP/CHIEF OPERATING OFFICER 6.00 34.00 X 52532 297681 98520 TOBIN WILLIAM C GENERAL COUNSEL/CRO 5.20 34.80 X 46197 309163 96558 JAMISON DIANA TREASURER/CFO 5.20 34.80 X 39130 261870 85015 CAMPBELL DEE ANN SECRETARY/SR VP ORG'L ADVM 4.70 35.30 X 29558 223074 79621 JONES LORNA VP HUMAN RESOURCES 0.40 39.60 X 1693 167554 76120 HIBBS LINDA S ED - WH 2.70 37.30 X 14105 197468 54331 CASEY JONATHAN CFO AFFORDABLE HOUSING 1.30 38.70 X 5925 171825 30651 POWELL TRACY VP OUTREACH PROGRAMS 0.53 39.47 X 2394 177594 60753 241029 2206685 701909 0 0 1 0 MORRISON MANAGEMENT SPECIALISTS 101 S TYRON STREET CHARLOTTE NC 28255 DINING 218410 KONE INC PO BOX 894156 LOS ANGELES CA 901894156 CONSTRUCTION 165665 J BROWN CONSTRUCTION 5082 HOWES LANE SAN JOSE CA 95118 CONSTRUCTION 156527 3 RESIDENT FEES - WH 531110 2415836 2415836 GREATER COMMUNITY REV 623000 951013 951013 SLV REVENUE - SRH 623000 143798 143798 3510647 92189 92189 220000 216946 3054 3054 3054 OTHER REVENUE - WH 900099 114818 114818 OTHER REVENUE - SRH 900099 1292 1292 116110 3722000 3510647 0 211353 X 328631 28094 300537 1469165 1469165 14939 14939 41508 41508 128019 128019 285293 285293 40386 40386 43448 43448 251657 251657 256251 256251 173411 173411 54950 54950 256736 256736 9624 9624 5500 5500 505143 505143 185957 185957 TAXES & LICENSES 180 180 4050798 3666247 384551 0 5641026 5741864 409112 0 1307965 796728 33548 0 10160168 524620 9414886 9635548 3047122 3183254 1266349 978283 2009334 2215263 23129342 22550940 93498 186557 1810496 1763032 24788582 24491456 26692576 26441045 X -3563234 -3890105 -3563234 -3890105 23129342 22550940 -328798 1927 0 X X 0 1 X 1 0 X X 3 EPISCOPAL SR COMMUNITIES 946130471 9 1 0 0 LYTTON GARDENS INC 942670036 3 1 0 0 LYTTON GRDNS SR COMM 943382412 11-II 1 0 0 3 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 X 0 0 10000 10000 1.00000 0 1 0 6103505 6103505 3162114 406400 2755714 523547 48961 474586 371002 69259 301743 9635548 INVESTMENT IN AFFILIATE - LYTTON 2000000 PRE-DEVELOPMENT-WC 215263 2215263 NOTE PAYABLE TO ESC 10000000 OTHER PAYABLES DUE TO ESC 277462 DUE TO LYTTON III 61634 TENANT SECURITY DEPOSITS 52000 REPAYABLE ENTRANCE FEES 14100360 24491456 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 THE ASC TOPIC 740-10, INCOME TAXES, (FORMERLY KNOWN AS FASB INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN 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. 0 1 0 0 0 0 1 0 0 GERBER KEVIN PRESIDENT/CEO 41752 337810 7743 62646 0 0 10104 81754 3133 25349 62732 507559 0 0 KENNEDY MARILYN C VP/CHIEF OPERATING OFFICER 44207 250505 8325 47176 0 0 10759 60965 4019 22777 67310 381423 0 0 TOBIN WILLIAM C GENERAL COUNSEL/CRO 35121 235039 6705 44872 4371 29252 8890 59497 3662 24509 58749 393169 4371 29252 JAMISON DIANA TREASURER/CFO 33160 221917 5970 39953 0 0 8038 53791 3014 20172 50182 335833 0 0 CAMPBELL DEE ANN SECRETARY/SR VP ORG'L ADVM 24882 187788 4676 35286 0 0 6036 45557 3279 24749 38873 293380 0 0 JONES LORNA VP HUMAN RESOURCES 1556 154005 137 13549 0 0 353 34931 408 40428 2454 242913 0 0 HIBBS LINDA S ED - WH 12252 171528 1853 25940 0 0 2882 40353 740 10356 17727 248177 0 0 CASEY JONATHAN CFO AFFORDABLE HOUSING 5925 171825 0 0 0 0 563 16323 459 13306 6947 201454 0 0 POWELL TRACY VP OUTREACH PROGRAMS 2074 153877 320 23717 0 0 488 36226 320 23719 3202 237539 0 0 PART I, LINE 4B WE HAVE A 457F PLAN FOR THE FOLLOWING INDIVIDUALS. THE PARTICIPANTS OF THE PLAN SHALL BE THOSE EMPLOYEES WHO ARE ADMINISTRATORS AND OFFICERS OF JTM 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 MARILYN KENNEDY DIANA JAMISON WILLIAM TOBIN DEE ANN CAMPBELL LORNA JONES TRACY POWELL PART I, LINE 6 EPISCOPAL SENIOR COMMUNITIES (ESC) MAINTAINS AN INCENTIVE COMPENSATION 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 FROM 1% 50% 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 OUR 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. FORM 990, PART VI, SECTION A, LINE 7A LYTTON GARDENS SENIOR COMMUNITIES, EPISCOPAL SENIOR COMMUNITIES, AND THE EPISCOPAL DIOCESE OF CALIFORNIA EACH HAVE THE RIGHT TO APPOINT ONE OF THE BOARD MEMBERS OF JTM COMMUNITIES. FORM 990, PART VI, SECTION A, LINE 8B JTM COMMUNITIES DOES NOT HAVE COMMITTEES TO ACT ON BEHALF OF THE GOVERNING BODY. 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 THE ORGANIZATION REVIEWS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ON A TRANSACTION-BY-TRANSACTION BASIS. 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 ARE 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) BUT, AS OF YET, NO PROJECTS HAVE BEEN IDENTIFIED OR UNDERTAKEN. INCURRED INTEREST IS TREATED AS PROGRAM EXPENSE IN THAT THE LOAN FROM ESC TO JTM WAS MADE TO CAPITALIZE THE PARENT SO THAT IT COULD PROVIDE FUNDING AND ACT AS A CATALYST FOR THE EXPANSION OF MISSION OF ESC AND OTHER SUPPORTED ORGANIZATIONS. ALL OF THE LOANED FUNDS ARE 'PROVISIONED' TO FOSTER AND FACILIATE GROWTH AND SO THE INTEREST EXPENSE IS CONSIDERED PROGRAM RELATED AS 'EXPANSION' CAN'T HAPPEN ABSENT THE LOAN. FORM 990, PART XI, LINE 2C AUDIT COMMITTEE HAS OVERSIGHT FOR THE CONSOLIDATED FINANCIAL STATEMENTS - THERE HAVE BEEN NO CHANGES TO THIS PROCESS FROM PRIOR YEAR. FORM 990, SCHEDULE D, PART XI, XII, & XIII AUDITED FINANCIAL STATEMENTS: THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS ARE PREPARED ON A CONSOLIDATED BASIS; HOWEVER, THE ORGANIZATION HAS SEPARATE FINANCIAL INFORMATION REPORTED IN THE SUPPLEMENTAL SCHEDULES TO THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS. THIS SEPARATE FINANCIAL INFORMATION IS THE BASIS FOR THE RECONCILIATION AT SCHEDULE D, PARTS XI, XII, & XIII. WEBSTER HOUSE SENIOR LIVING LLC 437 WEBSTER STREET PALO ALTO CA 94301 900739671 PROVIDES SENIOR HOUSING AND OTHER SUPPORTIVE SERVICES TO SENIORS CA 2530654 17345187 JTM COMMUNITIES SENIOR RESOURCESHOME LLC 2185 N CALIFORNIA BLVD STE 575 WALNUT CREEK CA 94596 300747769 PROVIDES SUPPORTIVE SERVICES TO SENIORS CA 1096103 250600 JTM COMMUNITIES EPISCOPAL SENIOR COMMUNITIES FOUNDATION 2185 N CALIFORNIA BLVD STE 575 WALNUT CREEK CA 94596 460502111 SUPPORTING ORGANIZATION TO ESC CA 501(C)(3) 11-II EPISCOPAL SENIOR COMMUNITIES 1 PRESIDIO GATE APARTMENTS 2770 LOMBARD STREET SAN FRANCISCO CA 94123 680012837 PROVIDE AFFORDABLE HOUSING TO ELDERLY AND DISABLED PERSONS CA 501(C)(3) 7 LYTTON GARDENS SENIOR COMMUNITIES 1 OAK CENTER TOWERS 1515 MARKET STREET OAKLAND CA 94607 942148270 PROVIDE AFFORDABLE HOUSING TO ELDERLY AND DISABLED PERSONS CA 501(C)(3) 9 LYTTON GARDENS SENIOR COMMUNITIES 1 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 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) 9 JTM COMMUNITIES 1 LYTTON GARDENS SENIOR COMMUNITIES 437 WEBSTER STREET PALO ALTO CA 94301 943382412 PROVIDE AFFORDABLE HOUSING TO ELDERLY AND DISABLED PERSONS CA 501(C)(3) 11-II JTM COMMUNITIES 1 COMMUNITY HOUSING INC 437 WEBSTER STREET PALO ALTO CA 94301 942264235 PROVIDE AFFORDABLE HOUSING TO ELDERLY & DISABLED PERSONS-OPERATES LYTTON CA 501(C)(3) 9 LYTTON GARDENS SENIOR COMMUNITIES 1 LYTTON GARDENS INC 437 WEBSTER STREET PALO ALTO CA 94301 942670036 OPERATES A SKILLED NURSING AND SUBACUTE FACILITY CA 501(C)(3) 3 JTM COMMUNITIES 1 LYTTON IV HOUSING CORPORATION 437 WEBSTER STREET PALO ALTO CA 94301 770324027 PROVIDE AFFORDABLE HOUSING TO ELDERLY AND DISABLED PERSONS CA 501(C)(3) 9 LYTTON GARDENS SENIOR COMMUNITIES 1 OAK CENTERS LP 1515 MARKET STREET OAKLAND CA 94607 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 1 EPISCOPAL SENIOR COMMUNITIES E 10000000 BOOK VALUE EPISCOPAL SENIOR COMMUNITIES P 258023 BOOK VALUE LYTTON GARDENS INC D 2000000 BOOK VALUE