2015-07-06T15:17:21-05:00 2014-09-30 840817888 BAUERLE AND COMPANY PC 7887 E BELLEVIEW AVE STE 700 DENVER CO 801116021 990 2013-10-01 742471331 ASSISTED LIVING AT EATON SENIOR COMMUNITIES ASSI 3039373000 323 SOUTH EATON STREET LAKEWOOD CO 80226 DAVID SMART PRESIDENT/CEO 3039373000 2015-07-06 true ROBERT E FABRY CPA P00757821 3037590089 2015-07-06 2013 2016-02-25 16:41:14Z X DAVID SMART 323 SOUTH EATON STREET LAKEWOOD CO 80226 2062403 false X WWW.EATONTERRACE.ORG X 1987 CO TO PROVIDE HOUSING SERVICES FOR LOW TO MDERATE INCOME SENIORS. 11 11 40 50 0 88115 13332 1828706 2047873 83 244 33008 954 1949912 2062403 0 0 882845 974525 0 0 911580 937897 1794425 1912422 155487 149981 2727416 3002430 4327238 4434172 -1599822 -1431742 TO PROVIDE HOUSING SERVICES FOR LOW TO MDERATE INCOME SENIORS. false false 1589683 2048827 PROGRAM PROVIDES APPROXIMATELY 66 APARTMENTS FOR OCCUPANCY TO ELDERLY INDIVIDUALS OF LOW TO MODERATE INCOME. 1589683 true true false false false false false false false false true false false true true true false true false false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 16 0 true 40 true false false false false false false false false false false X 11 11 false true false false false false false true true false false true true true true true false true true false CO X THE ORGANIZATION 3039373010 323 S EATON ST LAKEWOOD CO 80226 RAND MORITZKY CHAIRMAN 4.00 X X 0 0 0 SANDRA REYNOLDS VICE CHAIRMA 4.00 X X 0 0 0 VINNY MATARAZZO SECRETARY/TR 4.00 X X 0 0 0 SHERI FILAK-TAYLOR DIRECTOR 4.00 X 0 0 0 ADAM PAUL DIRECTOR 4.00 X 0 0 0 MICHELE HOLLERAN PHD DIRECTOR 4.00 X 0 0 0 RICHARD WYSE DIRECTOR 4.00 X 0 0 0 JENNIFER VAGHER DIRECTOR 4.00 X 0 0 0 DAN BACKSTROM DIRECTOR 4.00 X 0 0 0 DR JAMES MINGLE DIRECTOR 4.00 X 0 0 0 SANDY BOWLIN DIRECTOR 4.00 X 0 0 0 DAVID SMART PRESIDENT/CE 40.00 X 0 120498 8336 120498 8336 false false false MORRISON MANAGEMENT SPECIALISTS 5801 PEACHTREE DUNWOODY ROAD ATLANTA GA 30342 FOOD SERVICE 255475 1 13282 50 13332 RESIDENT/CONGREGATE SVCS 623000 2047873 2047873 2047873 244 244 OTHER 900099 954 954 954 2062403 2048827 244 826771 730899 95872 92374 68536 23838 55380 48221 7159 1743 1743 10650 10650 242 242 4946 4946 68470 68470 4623 4623 1713 1713 196162 196162 169320 169320 32037 32037 FOOD SERVICE DIRECT COSTS 166648 166648 MANAGEMENT FEES 144593 144593 CONTRACT SERVICES 65836 44409 21427 TELEPHONE AND CABLE 31207 31207 39707 33774 5933 1912422 1589683 322739 0 88997 212994 41384 33828 40326 43344 4930303 2811394 2156616 2118909 160073 206897 240020 386458 2727416 3002430 95825 112118 30000 15000 3661800 3712800 539613 594254 4327238 4434172 X -1599822 -1431742 -1599822 -1431742 2727416 3002430 149981 18099 X false true X true true true X 203085 470578 201733 88115 13332 976843 1759267 1509017 1725621 1861714 2048827 8904446 1962352 1979595 1927354 1949829 2062159 9881289 9881289 1681 764 75 83 244 2847 1681 764 75 83 244 2847 8894 51062 33008 954 93918 1964033 1989253 1978491 1982920 2063357 9978054 0.99030 0.98940 0.00000 X PART II, LINE 12 OTHER REVENUES 93,918 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4705000 2654495 2050505 181333 156899 24434 43970 43970 2118909 RESTRICTED FUNDS RESERVE 360758 SECURITY DEPOSITS 25700 386458 INTEREST RATE SWAP AGREEMENT 498084 DUE TO RELATED PARTIES 70470 TENANT SECURITY DEPOSITS 25700 594254 X SCHEDULE D, PAGE 3, PART X ASSISTED LIVING AT EATON SENIOR COMMUNITIES (AL) FOLLOWS ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH REQUIRES AL DETERMINE WHETHER A TAX POSITION (AND RELATED TAX BENEFIT) IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT, PRESUMING THAT THE TAX POSITION IS EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. DURING THE YEAR ENDED SEPTEMBER 30, 2014, AL EVALUATED ITS TAX POSITIONS TO DETERMINE THE EXISTENCE OF UNCERTAINTIES, AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION OR WHICH MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AL IS NO LONGER SUBJECT TO U.S. FEDERAL TAX AUDITS ON ITS FORM 990 BY TAXING AUTHORITIES FOR FISCAL YEARS ENDING PRIOR TO SEPTEMBER 30, 2011. THE YEARS SUBSEQUENT TO THIS YEAR CONTAIN MATTERS THAT COULD BE SUBJECT TO DIFFERING INTERPRETATIONS OF APPLICABLE TAX LAW AND REGULATIONS. ALTHOUGH THE OUTCOME OF TAX AUDITS IS UNCERTAIN, AL BELIEVES NO ISSUES WOULD ARISE. A REFUNDING REVENUE BONDS SERIES 2014 840752932 2014-08-14 3712800 REFUND EXISTING DEBT false false false A true false true true A false false false false false false true A false false true false false false false false false FORM 990, PAGE 6, PART VI, LINE 3 THE ORGANIZATION IS RELATED THROUGH A COMMON MISSION, COMMON BOARD MEMBERS AND COMMON MEMBERS OF MANAGEMENT WITH EATON SENIOR COMMUNITIES (ESC). ESC PROVIDED MANAGEMENT SERVICES TO THE ORGANIZATION. MANAGEMENT FEES PAID TO ESC TOTALED 144,593 FOR FISCAL 2014. ESC ALSO ACTS AS COMMON PAYMASTER FOR ASSISTED LIVING AT EATON SENIOR COMMUNITIES AND OTHER RELATED ENTITIES. ALL THE ORGANIZATION'S EMPLOYEES, INCLUDING THE PRESIDENT, ARE PAID THROUGH ESC. ESC THENCHARGES THE ORGANIZATION FOR ITS RESPECTIVE LABOR COSTS. THESE LABOR COSTS AND RELATED OVERHEAD ARE INCLUDED ON THE STATEMENT OF FUNCTIONAL EXPENSES (PAGE 10 OF THE 990). FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE IN DETAIL AND IS AVAILABLE TO THE FULL BOARD FOR REVIEW AND COMMENT PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C ANNUALLY THE BOARD OF DIRECTORS ARE REQUIRED TO SUBMIT A CONFLICT OF INTEREST DISCLOSURE STATEMENT. TRANSACTIONS RESULTING IN A CONFLICT OF INTEREST ARE REVIEWED BY THE BOARD AS THEY ARISE. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD ANALYZED THE SALARIES OF COMPARABLE ORGANIZATIONS AND DETERMINED THAT EXECUTIVE COMPENSATION WAS WELL WITHIN THE ACCEPTABLE RANGE FOR COMPARABLE POSITIONS IN SIMILAR ORGANIZATIONS. FORM 990, PAGE 6, PART VI, LINE 15B CONSISTENT WITH THE METHODOLOGY USED FOR THE ORGANIZATION'S TOP OFFICIAL, THE BOARD ANALYZED SALARIES FOR COMPARABLE ORGANIZATIONS AND DETERMINED THAT KEY EMPLOYEE COMPENSATION WAS WITHIN ACCEPTABLE RANGES FOR COMPARABLE POSITIONS IN SIMILAR ENTITIES. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND TAX RETURN ARE AVAILABLE UPON REQUEST. THE TAX RETURN - FORM 990 - IS ALSO AVAILABLE AT GUIDESTAR.ORG. FORM 990, PART XI, LINE 9 CHANGE IN FAIR VALUE OF INTEREST RATE SWAP -18,099 EATON SENIOR COMMUNITIES FOUNDATION 333 SOUTH EATON STREET LAKEWOOD CO 80226 841280682 FOUNDATION CO 501C3 9 N/A false THE RESIDENCES AT EATON SENIOR COMM 333 SOUTH EATON STREET LAKEWOOD CO 80226 840798069 HOUSING CO 501C3 9 N/A false EATON SENIOR COMMUNITIES 333 SOUTH EATON STREET LAKEWOOD CO 80226 841432959 HOUSING CO 501C3 11B N/A false ROGER WILLIAMS MANOR II 333 SOUTH EATON STREET LAKEWOOD CO 80226 841381807 HOUSING CO 501C3 9 N/A false false false true false false false false false false false false false true true true false true false false EATON SENIOR COMMUNITIES FOUNDATION C 13282 CASH RECEIPT EATON SENIOR COMMUNITIES M 144593 CASH RECEIPT THE RESIDENCES AT EATON SENIOR COMM E 69367 CASH RECEIPT EATON SENIOR COMMUNITIES E 1103 CASH RECEIPT EATON SENIOR COMMUNITIES D 1242 CASH RECEIPT THE RESIDENCES AT EATON SENIOR COMM D 581 CASH RECEIPT