THE SUMMIT AT EATON: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: THE SUMMIT AT EATON (EIN 74-2471331)
Tax period: 2012-10-01 to 2013-09-30
Filed: 2014-06-16
IRS object ID: 201431679349300323
Schema version: 2012v2.3
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule K
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-06-16T09:30:31-05:00	Timestamp
Tax Period End Date	2013-09-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BAUERLE AND COMPANY PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	7887 E BELLEVIEW AVE STE 700	AddressLine1
City	DENVER	City
State	CO	State
ZIP Code	801116021	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-10-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	742471331	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	ASSISTED LIVING AT EATON	BusinessNameLine1
Business Name Line2	SENIOR COMMUNITIES	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	ASSI	NameControl
Phone	3039373000	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	333 SOUTH EATON STREET	AddressLine1
City	LAKEWOOD	City
State	CO	State
ZIP Code	80226	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DAVID SMART	Name
Title	PRESIDENT/CEO	Title
Phone	3039373000	Phone
Date Signed	2014-05-15	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	ROBERT E FABRY CPA	Name
Phone	3037590089	Phone
Date Prepared	2014-06-09	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	DAVID SMART	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	333 SOUTH EATON STREET	AddressLine1
City	LAKEWOOD	City
State	CO	State
ZIP Code	80226	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1949912	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.EATONTERRACE.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1987	YearFormation
State Legal Domicile	CO	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE HOUSING SERVICES FOR LOW TO MODERATE INCOME SENIORS	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	30	TotalNbrEmployees
Total Nbr Volunteers	50	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	201733	ContributionsGrantsPriorYear
Contributions Grants Current Year	88115	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1725621	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1828706	ProgramServiceRevenueCY
Investment Income Prior Year	75	InvestmentIncomePriorYear
Investment Income Current Year	83	InvestmentIncomeCurrentYear
Other Revenue Prior Year	51062	OtherRevenuePriorYear
Other Revenue Current Year	33008	OtherRevenueCurrentYear
Total Revenue Prior Year	1978491	TotalRevenuePriorYear
Total Revenue Current Year	1949912	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	853503	SalariesEtcPriorYear
Salaries Etc Current Year	882845	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	978683	OtherExpensePriorYear
Other Expenses Current Year	911580	OtherExpensesCurrentYear
Total Expenses Prior Year	1832186	TotalExpensesPriorYear
Total Expenses Current Year	1794425	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	146305	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	155487	RevenuesLessExpensesCY
Total Assets BOY	2725227	TotalAssetsBOY
Total Assets EOY	2727416	TotalAssetsEOY
Total Liabilities BOY	4691353	TotalLiabilitiesBOY
Total Liabilities EOY	4327238	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-1966126	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-1599822	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE HOUSING SERVICES FOR LOW TO MODERATE INCOME SENIORS	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1506711	Expense
Revenue	1861714	Revenue
Description	PROGRAM PROVIDES APPROXIMATELY 66 APARTMENTS FOR OCCUPANCY TO ELDERLY INDIVIDUALS OF LOW TO MODERATE INCOME	Description
Total Program Service Expense	1506711	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	18	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	30	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	9	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	true	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	CO	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	THE ORGANIZATION	NamePerson
Telephone Number	3039373000	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	333 S EATON ST	AddressLine1
City	LAKEWOOD	City
State	CO	State
ZIP Code	80226	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (10 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Average Hours Per Week RelatedAverageHoursPerWeekRelated
RAND MORITZKY
CHAIRMAN	4.00	X	X	0	0	0
DEANNA HANNA
VICE CHAIRMA	4.00	X	X	0	0	0
KEN STIEFLER
SECRETARY	4.00	X	X	0	0	0
VINNY MATARAZZO
TREASURER	4.00	X	X	0	0	0
SHERI FILAK-TAYLOR
DIRECTOR	2.00	X		0	0	0
ADAM PAUL
DIRECTOR	2.00	X		0	0	0
SANDRA REYNOLDS
DIRECTOR	2.00	X		0	0	0
RICHARD WYSE
DIRECTOR	2.00	X		0	0	0
JENNIFER VAGHER
DIRECTOR	2.00	X		0	0	0
DAVID SMART
PRESIDENT/CE			X	0	113257	7700	40.00

Field	Value	IRS element (for citing)
Total Reportable Comp Frm Rltd Orgs	113257	TotalReportableCompFrmRltdOrgs
Total Other Compensation	7700	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	MORRISON MANAGEMENT SPECIALISTS	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	5801 PEACHTREE DUNWOODY ROAD	AddressLine1
City	ATLANTA	City
State	GA	State
ZIP Code	30342	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	FOOD SERVICE	DescriptionOfServices
Compensation	244228	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
Related Organizations	88115	RelatedOrganizations
Total Contributions	88115	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	RESIDENT/CONGREGATE SERVICES	Description
Business Code	623000	BusinessCode
Total Revenue Column	1828706	TotalRevenueColumn
Related Or Exempt Function Income	1828706	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	1828706	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	83	TotalRevenueColumn
Exclusion	$83	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER	Description
Business Code	900099	BusinessCode
Total Revenue Column	33008	TotalRevenueColumn
Related Or Exempt Function Income	33008	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	33008	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1949912	TotalRevenueColumn
Related Or Exempt Function Income	1861714	RelatedOrExemptFunctionIncome
Exclusion	$83	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	737659	Total
Program Services	658200	ProgramServices
Management And General	79459	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	96201	Total
Program Services	71144	ProgramServices
Management And General	25057	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	48985	Total
Program Services	43186	ProgramServices
Management And General	5799	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	10200	Total
Management And General	10200	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	4554	Total
Management And General	4554	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	8359	Total
Program Services	2257	ProgramServices
Management And General	6102	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	64664	Total
Program Services	64664	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	3271	Total
Management And General	3271	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	1584	Total
Management And General	1584	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	198784	Total
Program Services	198784	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	161283	Total
Program Services	161283	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	31889	Total
Program Services	31889	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
FOOD SERVICE DIRECT COSTS	152337	152337
MANAGEMENT FEES	128802		128802
CONTRACT SERVICES	59961	42550	17411
TELEPHONE AND CABLE	31402	31402

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	54490	Total
Program Services	49015	ProgramServices
Management And General	5475	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1794425	Total
Program Services	1506711	ProgramServices
Management And General	287714	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	18076	BOY
EOY	88997	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	35346	BOY
EOY	41384	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	42399	BOY
EOY	40326	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	4807251	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	2650635	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	2172631	BOY
EOY	2156616	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	173785	BOY
EOY	160073	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	282990	BOY
EOY	240020	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2725227	BOY
EOY	2727416	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	119318	BOY
EOY	95825	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	45000	BOY
EOY	30000	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	3766350	BOY
EOY	3661800	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	760685	BOY
EOY	539613	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	4691353	BOY
EOY	4327238	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-1966126	BOY
EOY	-1599822	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-1966126	BOY
EOY	-1599822	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2725227	BOY
EOY	2727416	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	155487	ReconcilationRevenueExpenses
Reconcilation Other Changes	210817	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Consolidated	X	FinancialStatementConsolidated

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	29355	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	203085	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	470578	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	201733	CurrentTaxYearMinus1Year
Current Tax Year	88115	CurrentTaxYear
Total	992866	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1860414	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1759267	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1509017	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1725621	CurrentTaxYearMinus1Year
Current Tax Year	1861714	CurrentTaxYear
Total	8716033	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1889769	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1962352	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1979595	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1927354	CurrentTaxYearMinus1Year
Current Tax Year	1949829	CurrentTaxYear
Total	9708899	Total

Field	Value	IRS element (for citing)
Public Support Total509	9708899	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	429	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1681	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	764	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	75	CurrentTaxYearMinus1Year
Current Tax Year	83	CurrentTaxYear
Total	3032	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	429	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1681	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	764	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	75	CurrentTaxYearMinus1Year
Current Tax Year	83	CurrentTaxYear
Total	3032	Total

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	7887	CurrentTaxYearMinus4Years
Current Tax Year Minus2 Years	8894	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	51062	CurrentTaxYearMinus1Year
Current Tax Year	33008	CurrentTaxYear
Total	100851	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1898085	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1964033	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1989253	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1978491	CurrentTaxYearMinus1Year
Current Tax Year	1982920	CurrentTaxYear
Total	9812782	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.98940	PublicSupportPercentage509
Prior Year Support Percentage	0.99190	PriorYearSupportPercentage
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4589831	OtherCostOrOtherBasis
Depreciation	2503742	Depreciation
Book Value	2086089	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	171575	OtherCostOrOtherBasis
Depreciation	146893	Depreciation
Book Value	24682	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	45845	OtherCostOrOtherBasis
Book Value	45845	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	2156616	TotalOfBookValueLandBuildings

Other Assets OtherAssets (2 entries)

DescriptionDescription	Book ValueBookValue
RESTRICTED FUNDS RESERVE	198341
SECURITY DEPOSITS	41679

Field	Value	IRS element (for citing)
Total Book Value Other Assets	240020	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
INTEREST RATE SWAP AGREEMENT	$516,183
TENANT SECURITY DEPOSITS	$22,700
DUE TO RELATED PARTIES	$730

Field	Value	IRS element (for citing)
Total Of Amounts	539613	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	1949912	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	1949912	RevenueSubtotal
Total Revenue Per Form990	1949912	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1794425	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	1794425	ExpensesSubtotal
Total Expenses Per Form990	1794425	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
LIABILITY UNDER FIN 48 FOOTNOTE	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, 2013, AL'S MANAGEMENT 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, 2010. 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.
EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 4B	BOOK / TAX DEPRECIATION DIFFERENCE 161,283

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	COLORADO HEALTH FACILITIES AUTHORIT	BusinessNameLine1

Field	Value	IRS element (for citing)
Issuer EIN	840752932	IssuerEIN
CUSIP Number	1964744E7	CUSIPNumber
Date Issued	2006-07-01	DateIssued
Issue Price	8260000	IssuePrice
Description Of Purpose	REFUND EXISTING DEBT	DescriptionOfPurpose
Defeased	false	Defeased
On Behalf Of Issuer	false	OnBehalfOfIssuer
Pool Financing	false	PoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Current Refunding	true	CurrentRefunding
Advance Refunding	false	AdvanceRefunding
Final Allocation Made	true	FinalAllocationMade
Adequate Books And Recds Maintaind	true	AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	false	OwningBondFinancedProperty
Any Lease Arrangements	false	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	false	MngmentCntrctBondFinancdPrprty
Any Research Agreements	false	AnyResearchAgreements
Bond Iss Meet Prvt Security Pay Test	false	BondIssMeetPrvtSecurityPayTest
Change In Use Bond Financed Prop	false	ChangeInUseBondFinancedProp
Remedial Action Taken	false	RemedialActionTaken
Non Qualified Bond Remed Procdrs	true	NonQualifiedBondRemedProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	false	Form8038TFiled
Rebate Not Due Yet	false	RebateNotDueYet
Exception To Rebate	true	ExceptionToRebate
No Rebate Due	false	NoRebateDue
Variable Rate Issue	false	VariableRateIssue
Hedge Identified In Books And Recds	false	HedgeIdentifiedInBooksAndRecds
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGIC
Gross Proceeds Invested	false	GrossProceedsInvested
Written Proc To Monitor Reqs	false	WrittenProcToMonitorReqs

Form990 Schedule K Part V Form990ScheduleKPartV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Proc To Undertk Corrective Action	true	ProcToUndertkCorrectiveAction

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
MANAGEMENT DELEGATED	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 128,802 FOR FISCAL 2013. ESC ALSO ACTS AS COMMON PAYMASTER FOR ASSISTED LIVING AT EATON SENIOR COMMUNITIES AND OTHER RELATED ENTITIES. ALL THE ORGANIZATIONS EMPLOYEES, INCLUDING THE PRESIDENT, ARE PAID THROUGH ESC. ESC THEN CHARGES 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).
ORGANIZATION'S PROCESS USED TO REVIEW FORM 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.
ENFORCEMENT OF CONFLICTS POLICY	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.
COMPENSATION PROCESS FOR TOP OFFICIAL	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.
COMPENSATION PROCESS FOR OFFICERS	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.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	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.
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	BOOK / TAX DEPRECIATION DIFFERENCE 161,283
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 9	CHANGE IN VALUE OF SWAP LIABILITY 210,817

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (4 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Direct Controlling Entity NADirectControllingEntityNA	Controlled OrgControlledOrg
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
EATON SENIOR COMMUNITIES FOUNDATION
333 SOUTH EATON STREET	LAKEWOOD	CO	80226	841280682	FOUNDATION	CO	501C3	9	N/A	false

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	true	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	true	PerformOfServicesByOtherOrgs
Sharing Of Facilities	true	SharingOfFacilities
Sharing Of Paid Employees	true	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	true	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (4 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved
EATON SENIOR COMMUNITIES FOUNDATION
C	28115
EATON SENIOR COMMUNITIES
C	60000
EATON SENIOR COMMUNITIES
M	128802
EATON SENIOR COMMUNITIES
E	730