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 946130471 EPISCOPAL SENIOR COMMUNITIES EPIS 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 125862412 0 X WWW.JTM-ESC.ORG X 1965 CA ESC PROVIDES HOUSING AND OTHER SUPPORTIVE SERVICES TO SENIORS OF ALL ECONOMIC MEANS. 15 15 1242 733 0 0 2039889 1651182 99550894 101736360 6467603 1195639 420317 1787767 108478703 106370948 876845 797806 0 0 47320579 48949618 0 0 0 52173116 56032865 100370540 105780289 8108163 590659 496722581 487773122 409405923 401717224 87316658 86055898 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 95963196 797806 99853800 EPISCOPAL SENIOR COMMUNITIES (ESC) IS A PIONEERING LEADER IN SENIOR CARE RETIREMENT LIVING SINCE 1965. ESC HAS BUILT, OPENED, AND OPERATES FIVE CONTINUING CARE 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. 1928290 231378 ESC SPONSORS AND MANAGES 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 SEVEN 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 SUPPORT SERVICES. 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 NINETEEN 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 SIXTY 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 METLIFE FOUNDATION. 1651182 1651182 ESC PROVIDES FINANCIAL ASSISTANCE TO OVER 40 RESIDENTS IN ITS CONTINUING CARE RETIREMENT 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. 99542668 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 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 360 0 1 1242 1 0 0 0 0 0 0 0 0 0 0 X 15 15 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 BENTLEY BARBARA DIRECTOR 5.00 0.00 X 0 0 0 CAFFERATA GAIL DIRECTOR 1.00 0.00 X 0 0 0 CHAPMAN CHARLES DIRECTOR 5.00 0.00 X 0 0 0 CLARKSON ELLIE DIRECTOR 1.00 0.00 X 0 0 0 CROAK KEVIN 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 HICKEY MIKE DIRECTOR 5.00 0.00 X 0 0 0 MASON WILLIAM DIRECTOR 5.00 0.00 X 0 0 0 RICE BAXTER DIRECTOR 5.00 8.00 X 0 0 0 SAUSE HELEN DIRECTOR 5.00 9.00 X 0 0 0 SONOSKY JERRY DIRECTOR 5.00 0.00 X 0 0 0 WIUFF CARL DIRECTOR 5.00 1.00 X 0 0 0 GERBER KEVIN PRESIDENT/CEO 30.40 9.60 X 341962 107988 120340 TOBIN WILLIAM C GENERAL COUNSEL/CRO 26.80 13.20 X 238091 117269 96559 KENNEDY MARILYN C VP/CHIEF OPERATING OFFICER 28.00 12.00 X 245149 105063 98521 JAMISON DIANA TREASURER, CFO 28.00 12.00 X 210700 90300 85015 DANA CHRISTOPHER VP OF IT 40.00 0.00 X 185796 0 81740 CAMPBELL DEE ANN SECRETARY/SR VP ORG'L ADVMT 21.30 18.70 X 134652 117979 79621 JONES LORNA VP HUMAN RESOURCES 38.00 2.00 X 160785 8462 76120 POWELL TRACY VP OUTREACH PROGRAMS 18.80 21.20 X 84594 95394 60752 ICHIEN CHRISTOPHER ED - SPT 40.00 0.00 X 225163 0 69428 HEANY CHRISTINA ED - LGM 40.00 0.00 X 204216 0 41875 YORK SHARON D ED - SLV 40.00 0.00 X 210618 0 62648 BRAMBILLA NORMA ED - CW 40.00 0.00 X 183820 0 67680 MITCHELL MELODY ED - SFT 40.00 0.00 X 176768 0 58283 HIBBS LINDA S VP - LYTTON HEALTH CARE 1.00 39.00 X 0 211573 54332 CASEY JONATHAN CFO/AFFORDABLE HOUSING 1.00 39.00 X 0 177750 30651 ADJIVON IVY SR. DIRECTOR, HEALTH SVCS 40.00 0.00 X 146216 0 43963 MOORE DIANE MARKETING 40.00 0.00 X 154870 0 22535 FEDDERSEN DENISA CORPORATE CONTROLLER 40.00 0.00 X 148483 0 27746 HERMANSON KRISTIN A ASSISTANT ED - SLV 40.00 0.00 X 136320 0 22293 KARL SYLVIA M SR. DIRECTOR, AFFORDABLE H 0.10 39.90 X 0 152595 37421 3188203 1184373 1237523 63 0 1 0 CITY BUILDING INC 212 N SAN MATEO DRIVE SAN MATEO CA 94401 CONSTRUCTION SERVICES 4097914 NELSON T LEWIS CONSTRUCTION CO INC PO BOX 637 HAYWARD CA 94543 CONSTRUCTION SERVICES 3788787 KAISER FOUNDATION HEALTH PLAN FILE 50295 LOS ANGELES CA 900740295 MEDICAL SERVICES 3251078 MORRISON SENIOR DINING PO BOX 102289 ATLANTA GA 303682289 DINING SERVICES 2472387 ONR INC 1101 S CAPITAL OF TEXAS HWY BLDG AUSTIN TX 78746 MEDICAL SERVICES 2355685 111 1651182 1651182 MONTHLY RESIDENT FEES 623000 58824366 58824366 NURSING CENTER 623000 25497707 25497707 AMORT. DEFERRED REV. 623990 16890631 16890631 OTHER PROGRAM REVENUE 623990 523656 523656 101736360 4679155 4679155 223647 0 223647 223647 223647 10750427 5257521 10276196 9215268 474231 -3957747 -3483516 -3483516 CCRC MANAGEMENT REVENUE 900099 1391314 1391314 OCLP RENT REVENUE 531120 120000 120000 OTHER REVENUE 900099 52806 52806 1564120 106370948 101736360 0 2983406 797806 797806 3514815 1333192 2181623 34928630 32241040 2687590 1295051 1272583 22468 6454941 6140786 314155 2756181 2444087 312094 573416 573416 249597 249597 203500 203500 266594 266594 5574188 5574188 1537472 1537472 9954227 9954227 603459 603459 7641927 7641927 219494 219494 208390 208390 4742498 4742498 16517291 16517291 1002151 1002151 HEALTH CARE 5129880 5129880 SOCIAL PRGMS/ACTIVITIES 634884 634884 TAXES & LICENSES 292497 292497 681400 681400 105780289 99542668 6237621 0 29603 159846 21510258 19013131 5982183 6884189 10000000 10000000 1306227 2090332 505901856 208060964 267753198 297840892 107530065 103930585 500000 500000 82111047 47354147 496722581 487773122 30131305 17874597 122361204 129206460 194083924 165721079 62829490 88915088 409405923 401717224 X 87316658 86055898 87316658 86055898 496722581 487773122 X 590659 765422 -2616841 X X 0 1 X 1 0 X 1189484 1502100 1937245 2039889 1651182 8319900 93941781 100145537 100541378 99550894 101736360 495915950 95131265 101647637 102478623 101590783 103387542 504235850 1189484 1502100 1937245 2039889 1651182 8319900 0 1189484 1502100 1937245 2039889 1651182 8319900 495915950 2726122 2905278 2909359 3737194 5022802 17300755 2726122 2905278 2909359 3737194 5022802 17300755 65511 75397 43357 1444120 1628385 97922898 104628312 105387982 105371334 109854464 523164990 0.94790 0.95370 0.03310 0.02940 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: INSURANCE REIMBURSEMENT - 2010 AMOUNT: $ 65,511. 2011 AMOUNT: $ 75,397. OTHER REVENUE - 2013 AMOUNT: $ 43,357. 2014 AMOUNT: $ 1,444,120. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 654420 47016 47016 654420 654420 69147 69147 654420 654420 35205 35205 654420 654420 62582 62582 654420 495636 158784 60673 60673 654420 1.00000 0 1 1 31522902 31522902 267626431 97073332 170553099 161126333 83152473 77973860 38900290 27651832 11248458 6725900 183327 6542573 297840892 ASSETS HELD BY BOND INDENTURE 41519053 OTHER DEFERRED CHARGES 4175259 DUE FROM ESC FOUNDATION 189471 MISSION DEVELOPMENT 1470364 47354147 ACCRUED RETIREMENT BENEFITS 11293725 REFUNDABLE ENTRANCE FEES 77621363 88915088 X 102601753 765422 -2616841 -1851419 104453172 1917776 1917776 106370948 103862513 0 103862513 1917776 1917776 105780289 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, 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN MINIMUM PENSION LIABILITY -544,328. EFFECT OF ADOPTION OF FAS 158 -1,930,743. LOSS FROM EXTINGUISHMENT OF DEBT -141,770. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSE RECLASSIFIED TO EXPENSES 266,594. CONTRIBUTIONS RECLASSED FROM EXPENSE SECTION 1,651,182. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSE RECLASSIFIED FROM REVENUE 266,594. CONTRIBUTIONS RECLASSED TO REVENUE SECTION 1,651,182. 1 EPISCOPAL SENIOR COMMUNITIES FOUNDATION 2185 N CALIFORNIA BLVD SUITE 575 WALNUT CREEK CA 94596 460502111 501(C)(3) 797806 SUPPORT FOR ESCF 1 PART I, LINE 2: EACH ORGANIZATION WHO RECEIVES FUNDS SUBMITS AN ANNUAL WRITTEN EVALUATION REPORT. X X X 0 1 0 0 0 1 0 0 0 GERBER KEVIN PRESIDENT/CEO 288467 91095 53495 16893 0 0 69812 22046 21646 6836 433420 136870 0 0 TOBIN WILLIAM C GENERAL COUNSEL/CRO 181007 89153 34557 17020 22527 11096 45819 22568 18875 9297 302785 149134 22527 11096 KENNEDY MARILYN C VP/CHIEF OPERATING OFFICER 206298 88413 38851 16650 0 0 50207 21517 18758 8039 314114 134619 0 0 JAMISON DIANA TREASURER, CFO 178554 76523 32146 13777 0 0 43280 18549 16230 6956 270210 115805 0 0 DANA CHRISTOPHER VP OF IT 160227 0 25569 0 0 0 38449 0 43291 0 267536 0 0 0 CAMPBELL DEE ANN SECRETARY/SR VP ORG'L ADVMT 113353 99317 21299 18662 0 0 27499 24094 14939 13089 177090 155162 0 0 JONES LORNA VP HUMAN RESOURCES 147783 7778 13002 684 0 0 33519 1764 38795 2042 233099 12268 0 0 POWELL TRACY VP OUTREACH PROGRAMS 73297 82654 11297 12740 0 0 17256 19458 11298 12740 113148 127592 0 0 ICHIEN CHRISTOPHER ED - SPT 170233 0 24886 0 30044 0 43147 0 26281 0 294591 0 30044 0 HEANY CHRISTINA ED - LGM 160387 0 24665 0 19164 0 19401 0 22474 0 246091 0 19164 0 YORK SHARON D ED - SLV 184567 0 26051 0 0 0 42980 0 19668 0 273266 0 0 0 BRAMBILLA NORMA ED - CW 159635 0 24185 0 0 0 37604 0 30076 0 251500 0 0 0 MITCHELL MELODY ED - SFT 152953 0 23815 0 0 0 36636 0 21647 0 235051 0 0 0 HIBBS LINDA S VP - LYTTON HEALTH CARE 0 183780 0 27793 0 0 0 43236 0 11096 0 265905 0 0 CASEY JONATHAN CFO/AFFORDABLE HOUSING 0 177750 0 0 0 0 0 16886 0 13765 0 208401 0 0 ADJIVON IVY SR. DIRECTOR, HEALTH SVCS 146216 0 0 0 0 0 13891 0 30072 0 190179 0 0 0 MOORE DIANE MARKETING 154870 0 0 0 0 0 14713 0 7822 0 177405 0 0 0 FEDDERSEN DENISA CORPORATE CONTROLLER 148483 0 0 0 0 0 14106 0 13640 0 176229 0 0 0 HERMANSON KRISTIN A ASSISTANT ED - SLV 136320 0 0 0 0 0 12950 0 9343 0 158613 0 0 0 KARL SYLVIA M SR. DIRECTOR, AFFORDABLE H 0 152595 0 0 0 0 0 14497 0 22924 0 190016 0 0 PART I, LINE 4B ESC HAS A 457F PLAN FOR THE FOLLOWING INDIVIDUALS. THE PARTICIPANTS OF THE PLAN SHALL BE 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 MARILYN KENNEDY TRACY POWELL WILLIAM TOBIN LORNA JONES NORMA BRAMBILLA MELODY MITCHELL CHRISTINA HEANY LINDA HIBBS CHRISTOPHER ICHIEN SHARON YORK 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 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. 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 A 55313603 61269135 10737123 1478640 9986249 2011 1 0 1 1 B 21533580 127480000 1756675 2164311 111309402 1 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0 0 1 A 1 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 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 JTM COMMUNITIES IS THE SOLE CORPORATE MEMBER. FORM 990, PART VI, SECTION A, LINE 7A JTM COMMUNITIES 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 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 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 MINIMUM PENSION LIABILITY -544,328. EFFECT OF ADOPTION OF FAS 158 -1,930,743. LOSS FROM EXTINGUISHMENT OF DEBT -141,770. FORM 990, PART XII, LINE 2C AUDIT COMMITTEE HAS OVERSIGHT: THERE HAVE BEEN NO CHANGES TO THIS PROCESS FROM PRIOR YEAR. 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. EPISCOPAL SENIOR COMMUNITIES FOUNDATION 2185 N CALIFORNIA BLVD STE 575 WALNUT CREEK CA 94596 460502111 SUPPORTING ORGANIZATION TO ESC CA 501(C)(3) 11-I EPISCOPAL SENIOR COMMUNITIES 1 LYTTON GARDENS SENIOR COMMUNITIES 437 WEBSTER STREET PALO ALTO CA 94301 943382412 PROVIDE DIRECTION, SUPPORT SERVICES & ACTIVITIES FOR SUPPORTED ORG'N CA 501(C)(3) 11-III-FI JTM COMMUNITIES 0 JTM COMMUNITIES 2185 N CALIFORNIA BLVD STE 575 WALNUT CREEK CA 94596 941591805 PROVIDE DIRECTION, SUPPORT SERVICES & ACTIVITIES TO CREATE GROWTH CA 501(C)(3) 11-III-FI N/A 0 LYTTON GARDENS INC 437 WEBSTER STREET PALO ALTO CA 94301 942670036 SKILLED NURSING FACILITY CA 501(C)(3) 3 JTM COMMUNITIES 0 0 1 1 1 0 0 0 0 0 1 0 0 1 1 1 1 1 0 1 EPISCOPAL SENIOR COMMUNITIES FOUNDATION B 797806 BOOK VALUE EPISCOPAL SENIOR COMMUNITIES FOUNDATION C 1651182 BOOK VALUE EPISCOPAL SENIOR COMMUNITIES FOUNDATION D 189471 BOOK VALUE EPISCOPAL SENIOR COMMUNITIES FOUNDATION S 654420 BOOK VALUE