2014-06-16T09:30:31-05:00 2013-09-30 BAUERLE AND COMPANY PC 7887 E BELLEVIEW AVE STE 700 DENVER CO 801116021 990 2012-10-01 742471331 ASSISTED LIVING AT EATON SENIOR COMMUNITIES ASSI 3039373000 333 SOUTH EATON STREET LAKEWOOD CO 80226 DAVID SMART 3039373000 2014-05-15 true ROBERT E FABRY CPA 3037590089 2014-06-09 2012 2015-11-30 17:44:51Z DAVID SMART 333 SOUTH EATON STREET LAKEWOOD CO 80226 1949912 false X WWW.EATONTERRACE.ORG X 1987 CO TO PROVIDE HOUSING SERVICES FOR LOW TO MODERATE INCOME SENIORS 9 9 30 50 0 201733 88115 1725621 1828706 75 83 51062 33008 1978491 1949912 0 0 853503 882845 0 0 978683 911580 1832186 1794425 146305 155487 2725227 2727416 4691353 4327238 -1966126 -1599822 TO PROVIDE HOUSING SERVICES FOR LOW TO MODERATE INCOME SENIORS false false 1506711 1861714 PROGRAM PROVIDES APPROXIMATELY 66 APARTMENTS FOR OCCUPANCY TO ELDERLY INDIVIDUALS OF LOW TO MODERATE INCOME 1506711 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 18 0 30 true false false false false false false false false false false X 9 9 false true false false false false false true true false false true true true true true false true true false CO X THE ORGANIZATION 3039373000 333 S EATON ST LAKEWOOD CO 80226 RAND MORITZKY 4.00 X X 0 0 0 DEANNA HANNA 4.00 X X 0 0 0 KEN STIEFLER 4.00 X X 0 0 0 VINNY MATARAZZO 4.00 X X 0 0 0 SHERI FILAK-TAYLOR 2.00 X 0 0 0 ADAM PAUL 2.00 X 0 0 0 SANDRA REYNOLDS 2.00 X 0 0 0 RICHARD WYSE 2.00 X 0 0 0 JENNIFER VAGHER 2.00 X 0 0 0 DAVID SMART 40.00 X 0 113257 7700 113257 7700 false false false MORRISON MANAGEMENT SPECIALISTS 5801 PEACHTREE DUNWOODY ROAD ATLANTA GA 30342 FOOD SERVICE 244228 1 88115 88115 RESIDENT/CONGREGATE SERVICES 623000 1828706 1828706 1828706 83 83 OTHER 900099 33008 33008 33008 1949912 1861714 83 737659 658200 79459 96201 71144 25057 48985 43186 5799 10200 10200 4554 4554 8359 2257 6102 64664 64664 3271 3271 1584 1584 198784 198784 161283 161283 31889 31889 FOOD SERVICE DIRECT COSTS 152337 152337 MANAGEMENT FEES 128802 128802 CONTRACT SERVICES 59961 42550 17411 TELEPHONE AND CABLE 31402 31402 54490 49015 5475 1794425 1506711 287714 0 18076 88997 35346 41384 42399 40326 4807251 2650635 2172631 2156616 173785 160073 282990 240020 2725227 2727416 119318 95825 45000 30000 3766350 3661800 760685 539613 4691353 4327238 X -1966126 -1599822 -1966126 -1599822 2725227 2727416 155487 210817 X false true X true true true X 29355 203085 470578 201733 88115 992866 1860414 1759267 1509017 1725621 1861714 8716033 1889769 1962352 1979595 1927354 1949829 9708899 9708899 429 1681 764 75 83 3032 429 1681 764 75 83 3032 7887 8894 51062 33008 100851 1898085 1964033 1989253 1978491 1982920 9812782 0.98940 0.99190 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4589831 2503742 2086089 171575 146893 24682 45845 45845 2156616 RESTRICTED FUNDS RESERVE 198341 SECURITY DEPOSITS 41679 240020 INTEREST RATE SWAP AGREEMENT 516183 TENANT SECURITY DEPOSITS 22700 DUE TO RELATED PARTIES 730 539613 X 1949912 1949912 1949912 1794425 1794425 1794425 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 A COLORADO HEALTH FACILITIES AUTHORIT 840752932 1964744E7 2006-07-01 8260000 REFUND EXISTING DEBT false false false A true false true true A false false false false false false false true A false false true false false false false false false A true 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 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 false false true false false false false false false false false false true true true false true false false EATON SENIOR COMMUNITIES FOUNDATION C 28115 EATON SENIOR COMMUNITIES C 60000 EATON SENIOR COMMUNITIES M 128802 EATON SENIOR COMMUNITIES E 730