2013-05-13T20:14:34-05:00 2012-06-30 951720829 MARTIN WERBELOW LLP 300 N LAKE AVE SUITE 930 PASADENA CA 911014106 990 2011-07-01 951642373 EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS EPIS 6264035880 1111 SOUTH ARROYO PARKWAY NO 230 PASADENA CA 91105 JAMES S ROTHROCK 6262813776 2013-05-01 1 ERICH RAIL P00174228 6265771440 2011 2016-03-07 17:11:31Z JAMES S ROTHROCK 1111 S ARROYO PKWY 230 PASADENA CA 91105 135288014 0 X WWW.ECSFORSENIORS.ORG X 1920 CA EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS PROVIDES A BROAD SPECTRUM OF CARE AND SERVICES TO OLDER ADULTS. 11 10 742 119 0 0 63455 98173 37039820 30050708 19099425 4035678 85060 132717 56287760 34317276 0 0 0 0 21002474 14225925 0 0 17629 21065746 17882183 42068220 32108108 14219540 2209168 257170320 241908560 170163258 159877067 87007062 82031493 X EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS OFFERS A BROAD SPECTRUM OF CARE AND SERVICES TO FOSTER GOOD HEALTH, FULFILLMENT, AND SPIRITUAL WELL-BEING IN THE LIVES OF OLDER ADULTS. WE SERVE PEOPLE OF ALL ECONOMIC MEANS AND ARE COMMITTED TO CHARITABLE CARE. 0 0 15723785 16031092 EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS (ECS) OFFERS INDEPENDENT LIVING FOR ACTIVE OLDER ADULTS, PROVIDING A CONTINUUM OF CARE THAT INCLUDES SEVERAL STYLES OF ACCOMMODATIONS AND VARIOUS AMENITIES. THESE AMENITIES INCLUDE, BUT ARE NOT LIMITED TO, 24-HOUR BUILDING AND GROUNDS SECURITY, HOUSEKEEPING, FITNESS CENTER, LIBRARY, DINING ROOM, AND BEAUTY SHOP. ECS PROVIDES DYNAMIC ACTIVITIES PROGRAMS, INCLUDING ON-CAMPUS CONCERTS, ART AND CERAMICS CLASSES, EXERCISE CLASSES, AND CHURCH SERVICES. OFF-CAMPUS OUTINGS INCLUDE MOVIES, PLAYS, CONCERTS, SHOPPING AND OTHER CULTURAL EVENTS. EACH CAMPUS FEATURES A WELLNESS PROGRAM. ECS UNDERWROTE BENEVOLENT CARE TOTALING $1,669,420 FOR 22 INDEPENDENT LIVING RESIDENTS WHO WERE UNABLE TO PAY THE FULL COST OF THEIR CARE DURING FISCAL YEAR 2011. 4329953 4775998 ECS PROVIDES SUPPORTIVE SERVICES TO ASSISTED LIVING RESIDENTS WHO REMAIN IN THEIR RESIDENCES AND RECEIVE ADDITIONAL CARE, INCLUDING BATHING AND GROOMING ASSISTANCE, DRESSING AND WALKING ASSISTANCE, INCONTINENCE CARE, MEDICATION SUPERVISION, REGULAR HOUSEKEEPING, MONTHLY HEALTH ASSESSMENT, AND SPECIALIZED DIET GUIDANCE. CHARITABLE CARE TOTALING $2,239,015 WAS EXTENDED TO 32 RESIDENTS WHO WERE UNABLE TO PAY THE FULL COST OF THEIR CARE DURING FISCAL YEAR 2011. 9063195 9315618 ECS PROVIDES 24-HOUR NURSING CARE TO FRAIL AND CHRONICALLY ILL OLDER ADULTS, AS WELL AS TO INDIVIDUALS RECOVERING FROM RECENT TRAUMAS SUCH AS STROKES AND HEART ATTACKS. THE RANGE OF 24-HOUR SKILLED NURSING SERVICES INCLUDES MEDICAL SUPERVISION, PHYSICAL, OCCUPATIONAL AND SPEECH THERAPIES, HOUSEKEEPING, A DIETICIAN, AND A SPECIALIZED ACTIVITIES PROGRAM. SKILLED NURSING CARE AND SERVICES TOTALING $690,233 WAS PROVIDED TO 35 RESIDENTS WHO WERE UNABLE TO PAY THE FULL COST OF THEIR CARE DURING FISCAL YEAR 2011. 210560 60717 OTHER PROGRAM SERVICES PROVIDE REDEVELOPMENT OF NEW COMMUNITIES. 210560 60717 29327493 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 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 151 0 1 742 1 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X X THE ORGANIZATION 6264035880 1111 SOUTH ARROYO PARKWAY NO 230 PASADENA CA 91105 RONALD APEL 5.00 X X 0 0 0 MERLE BANTA 4.00 X X 0 0 0 EDGAR JOHNSON 4.00 X X 0 0 0 BENJAMIN LEMON 4.00 X 0 0 0 SUSAN J LONG 4.00 X X 0 0 0 ALLEN W MATHIES MD 4.00 X 0 0 0 REBECCA J THYNE 4.00 X X 0 0 0 THOMAS WILLIS 4.00 X 0 0 0 REV J JON BRUNO OR BISHOP MARY G 4.00 X 0 0 0 MARTHA TAMBURRANO 40.00 X 307315 0 36710 BARBARA CALDERONE 40.00 X 126104 0 18876 GREGORY BEARCE 40.00 X 248025 0 36299 STACIE OCAMPO 40.00 X 143402 0 21063 JAMES S ROTHROCK 40.00 X 226995 0 25958 JANELLE MORTON 40.00 X 152415 0 19016 JOSH JOHNSON 40.00 X 150124 0 23686 RHEA BLANKAS 40.00 X 140139 0 19059 CATHY SCHUMACHER 40.00 X 137838 0 22420 MARGRIETHA BUCHANAN 40.00 X 113987 0 13237 MAUREEN BEITH 40.00 X 111723 0 9734 DEBORAH FULTON 40.00 X 103904 0 13658 1961971 0 259716 12 0 1 0 MARTINO & BINZER 270 FARMINGTON AVE 128 FARMINGTON CT 06032 MARKETING 777815 5 NEX & COMPANY 1101 NORTH DEER CREEK ROAD WALNUT CA 91789 REHAB, THERAPY 598099 MORRISONS PO BOX 102289 ATLANTA GA 30368 CATERING 495506 PERKINS EASTMAN ARCHITECTS PC 115 5TH AVE NEW YORK NY 10003 ARCHITECT & ENGINEERING 376919 JADE CUSTOM CABINETS 4215 ALDERSON AVE UNIT E BALDWIN PARK CA 91706 CONSTRUCTION 313650 9 98173 98173 RESIDENT CARE FEES 623000 20325996 20325996 ANCILLARY SERVICES 623990 3522105 3522105 ACCOMODATION FEES 721000 3504427 3504427 PROGRAM SERVICE REVENU 900099 2698180 2698180 30050708 3968281 3968281 101005326 32809 100943566 27172 61760 5637 67397 67397 EXCESS OF ASSETS -CHMS 900099 72000 72000 OTHER INCOME 900099 54432 54432 SETTLEMENTS 900099 6285 6285 132717 34317276 30183425 0 4035678 538248 215642 304977 17629 10052327 9646046 406281 470587 449872 20715 2308931 2236293 72638 855832 832138 23694 104080 104080 44973 44973 450731 450731 281613 281613 79405 79405 98525 20547 77978 30696 8896 21800 4109556 4109556 4169155 4098157 70998 423938 416679 7259 SUPPLIES 2314092 2203005 111087 UTILITIES 1188829 1188829 PURCH SVCS - SKILLED 1090012 1090012 AMORTIZATION 762657 762657 2733921 1767551 966370 32108108 29327493 2762986 17629 5599649 5526777 10534427 12349996 531032 788023 11081430 1176626 55993 61629 497360 916908 134308410 41821495 93732813 92486915 77246727 78866744 9000000 8871000 48890889 40863942 257170320 241908560 1472325 1532723 66993356 69623643 77150000 75000000 24547577 13720701 170163258 159877067 X 83491926 78863198 1546470 1199629 1968666 1968666 87007062 82031493 257170320 241908560 X 2209168 -7184737 X X 0 1 1 X 0 X 2002000 953000 58825 63455 98173 3175453 43002482 44152597 45141642 40965169 43709281 216971171 45004482 45105597 45200467 41028624 43807454 220146624 413194 1509 5000 5000 424703 542490 662883 904648 1091894 1222960 4424875 955684 664392 904648 1096894 1227960 4849578 215297046 7854000 2858000 2222035 3395665 3968781 20298481 7854000 2858000 2222035 3395665 3968781 20298481 85518 259403 290328 85060 132717 853026 52944000 48223000 47712830 44509349 47908952 241298131 0.89220 0.87990 0.08410 0.09260 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME $54,432 SETTLEMENTS $6,285 EXESS OF ASSETS OVER LIABILITIES - CHMS $72,000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 63901000 5229000 1216000 9291000 247000 60808000 41441000 24562000 3705000 5594000 213000 63901000 35434000 4983000 3193000 2007000 162000 41441000 44545000 5938000 -12336000 2710000 3000 35434000 0.96760 0.03240 0.00000 0 1 1 23758669 23758669 101332934 33655980 67676954 9216807 8165515 1051292 0 92486915 PROJECT FINANCING COSTS 8816354 RESTRICTED CASH AND CASH EQUIVALENTS FOR BOND INDENTURE 4992999 OTHER RECEIVABLES 442556 DEFERRED CHARGES AND OTHER ASSETS 482594 COSTS OF ACQUIRING INITIAL CONTINUING CARE AGREEMENTS, NET 599335 RESTRICTED INVESTMENTS FOR BOND INDENTURE 4119998 INTEREST IN SOPHIE MILLER FOUNDATION 13806664 PROJECT DEVELOPMENT COSTS 7583905 OTHER ASSETS 13505 DUE FROM RELATED PARTY - SOPHIE MILLER FOUNDATION 5664 INTEREST IN COMMUNITY HOUSING MANAGEMENT SERVICES 368 40863942 DEPOSITS FROM RESIDENTS 57424 DEFERRED INTEREST INCOME - BONDS 1178760 OTHER CURRENT LIABILITIES 2553287 INTEREST PAYABLE 1687281 ACCRUED COMPENSATION, PAYROLL TAXES AND BENEFITS 1156305 DUE TO RELATED PARTY - SOPHIE MILLER FOUNDATION 177015 LIABILITY FOR LOSSES DURING PHASE OUT PERIOD 6910629 13720701 34317276 32108108 2209168 -4767461 -2910603 493327 -7184737 -4975569 30195320 -4767461 645505 -4121956 34317276 0 34317276 32260286 152178 152178 32108108 0 32108108 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT FUND IS COMPRISED OF BOARD DESIGNATED AND DONOR RESTRICTED FUNDS. THE BOARD DESIGNATED FUNDS ARE DEDICATED TO THE FOLLOWING PURPOSES: 1) THE PROVISION OF HOUSING AND SERVICES TO OLDER ADULTS THAT ARE FINANCIALLY UNABLE TO FULLY FUND THEIR CARE, 2) THE IMPROVEMENT OF AND REPLACEMENT OF PROPERTY, PLANT AND EQUIPMENT AT EACH OF THE COMMUNITIES, 3) THE REPAYMENT OF RESIDENT ENTRANCE FEES AS THEY BECOME DUE, AND 4) THE DEVELOPMENT OF NEW COMMUNITIES. THE DONOR RESTRICTED FUNDS ARE DEDICATED TO THE FOLLOWING PURPOSES: 1) THE PROMOTION OF LIFE ENRICHMENT FOR OLDER ADULTS THROUGH A VARIETY OF PROGRAMS, AND 2) ASSISTING EMPLOYEES IN ADVANCING THEIR EDUCATION. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: ECS CONSIDERS MANY FACTORS WHEN EVALUATING AND ESTIMATING ITS TAX POSITIONS AND TAX BENEFITS, WHICH MAY REQUIRE PERIODIC ADJUSTMENTS AND WHICH MAY NOT ACCURATELY ANTICIPATE ACTUAL OUTCOMES. ECS EVALUATES ITS UNCERTAIN TAX POSITIONS USING THE PROVISIONS IN CONFORMITY WITH U.S. GAAP. THESE STANDARDS REQUIRE MANAGEMENT TO PERFORM AN EVALUATION OF ALL INCOME TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING ECS TAX RETURNS. MANAGEMENT BELIEVES THE TAX POSITIONS TAKEN MORE LIKELY THAN NOT WILL BE SUSTAINED UNDER EXAMINATION BY THE APPLICABLE TAX AUTHORITIES. EXAMPLES OF TAX POSITIONS TAKEN INCLUDE THE TAX-EXEMPT STATUS OF ECS AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. SINCE MATTERS ARE SUBJECT TO SOME DEGREE OF UNCERTAINTY, THERE CAN BE NO ASSURANCE THAT ECS TAX RETURNS WILL NOT BE CHALLENGED BY THE TAXING AUTHORITIES AND THAT ECS WILL NOT BE SUBJECT TO ADDITIONAL TAX, PENALTIES, AND INTERESTS AS A RESULT OF SUCH CHALLENGE. GENERALLY, ECS TAX RETURNS REMAIN OPEN FOR THREE YEARS FOR FEDERAL TAX EXAMINATION AND FOUR YEARS FOR STATE TAX EXAMINATION. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN INTEREST IN SOPHIE MILLER FOUNDATION 645,505. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -80,493. CHANGE IN INTEREST - COMMUNITY HOUSING MANAGEMENT SERVICES -71,685. TOTAL TO SCHEDULE D, PART XI, LINE 8: 493,327. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN INTEREST - SOPHIE MILLER FOUNDATION 645,505. PART XIII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 80,493. CHANGE IN INTEREST - COMMUNITY HOUSING MANAGEMENT SERVICES 71,685. X X X X X X 0 0 0 0 0 0 0 1 0 MARTHA TAMBURRANO 288835 0 0 0 18480 0 30790 0 5920 0 344025 0 0 0 GREGORY BEARCE 229545 0 0 0 18480 0 24352 0 11947 0 284324 0 0 0 STACIE OCAMPO 129659 0 0 0 13743 0 11581 0 9482 0 164465 0 0 0 JAMES S ROTHROCK 210197 0 0 0 16798 0 20737 0 5221 0 252953 0 0 0 JANELLE MORTON 136172 0 0 0 16243 0 12294 0 6722 0 171431 0 0 0 JOSH JOHNSON 132581 0 3500 0 14043 0 12064 0 11622 0 173810 0 0 0 RHEA BLANKAS 133450 0 6500 0 189 0 7545 0 11514 0 159198 0 0 0 CATHY SCHUMACHER 124510 0 0 0 13328 0 10839 0 11581 0 160258 0 0 0 PART I, LINE 7 THE ORGANIZATION PAID MARKETING INCENTIVES BASED ON OCCUPANCY. CALIFORNIA HEALTH FACILITIES FINANCING AUTHORITY 521643828 13033LET0 2010-01-07 7400000 CONVERSION OF EXISTING VARIABLE RATE BONDS TO FIXED RATE 0 0 0 CALIFORNIA HEALTH FACILITIES FINANCING AUTHORITY 521643828 13033LEV5 2010-01-07 5800000 CONVERSION OF EXISTING VARIABLE RATE BONDS TO FIXED RATE 0 0 0 CALIFORNIA HEALTH FACILITIES FINANCING AUTHORITY 521643828 13033LEU7 2010-01-07 12950000 CONVERSION OF EXISTING VARIABLE RATE BONDS TO FIXED RATE 0 0 0 1350000 7400000 122800 7400000 1 0 1 1 5800000 96500 5800000 1 0 1 1 12950000 219279 12950000 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM AND PRESENTED TO THE BOARD OF DIRECTORS' AUDIT COMMITTEE. THE BOARD OF DIRECTORS' AUDIT COMMITTEE REVIEWS THE FORM 990 AND RECOMMENDS APPROVAL OF ITS FILING TO THE ENTIRE BOARD OF DIRECTORS. THE COMMITTEE NOTIFIES THE BOARD OF DIRECTORS OF THE FILING OF THE FORM 990 AND MAKES THE FORM 990 AVAILABLE TO ALL DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER (CEO AND VICE PRESIDENTS) AND MEMBERS OF THE BOARD OF DIRECTORS COMPLETE A CONFLICT OF INTEREST STATEMENT ANNUALLY AND SUBMIT IT TO THE AUDIT COMMITTEE. THE AUDIT COMMITTEE REVIEWS CONFLICT OF INTEREST STATEMENTS PROVIDED BY THE OFFICERS AND DIRECTORS AS THE NEED ARISES BUT NOT LESS THAN ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS' COMPENSATION COMMITTEE. THE COMMITTEE UTILIZES THE LEADERSHIP COMPENSATION SURVEY CO-SPONSORED BY AAHSA/CEMO, AND THE SERVICES OF AN INDEPENDENT COMPENSATION CONSULTANT IN ORDER TO ENSURE COMPLIANCE WITH IRS GUIDELINES FOR EXECUTIVE COMPENSATION IN TAX EXEMPT ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FORM 990 IS AVAILABLE UPON REQUEST AT THE ATTORNEY GENERAL'S WEBSITE. THE GOVERNING/ORGANIZATION DOCUMENTS, FINANCIAL STATEMENTS, AND WRITTEN CONFLICT OF INTEREST POLICY ARE ALSO AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -4,767,461. PRIOR PERIOD ADJUSTMENTS: -2,910,603. CHANGE IN INTEREST IN SOPHIE MILLER FOUNDATION 645,505. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -80,493. CHANGE IN INTEREST - COMMUNITY HOUSING MANAGEMENT SERVICES -71,685. TOTAL TO FORM 990, PART XI, LINE 5: -7,184,737. FORM 990 PART XII LINE 2C THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND FOR THE SELECTION OF AN INDEPENDENT ACCOUNTING FIRM. FORM 990 PART XI LINE 7 THE AUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED JUNE 30, 2011 WERE RESTATED. BECAUSE THE RESTATEMENT WAS NOT DUE TO GROSS RECEIPTS BEING OMITTED, THE CHANGE IN THE STATUS OF A PUBLIC CHARITY, NOR A CHANGE IN UNRELATED BUSINESS INCOME AN AMENDMENT OF THE 2010 FORM 990 WAS NOT REQUIRED. THE PRIOR PERIOD ADJUSTMENT TO NET ASSETS AS OF JUNE 30, 2011 OF -$2,905,574 CONSISTS OF THE FOLLOWING CHANGES: -TO REDUCE THE OBLIGATION TO PROVIDE FUTURE SERVICES AND USE OF THE FACILITIES IN EXCESS OF AMOUNTS TO BE RECEIVED OR TO BE RECEIVED FOR SUCH SERVICES IN THE AMOUNT OF $7,000,000, -TO RECORD A PROVISION AND RELATED LIABILITY FOR LOSSES DURING THE PHASE-OUT PERIOD OF DISCONTINUED OPERATIONS IN THE AMOUNT OF -$11,076,857, AND -TO RECORD RECOGNITION OF ALL UNAMORTIZED DEFERRED REVENUE FROM ENTRANCE FEES RELATED TO SCRIPPS KENSINGTON DISCONTINUED OPERATIONS IN THE AMOUNT OF $1,171,283. THE SOPHIE MILLER FOUNDATION 1111 S ARROYO PARKWAY PASADENA CA 91105 270707394 SUPPORTING ORGANIZATION OF EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS CA 501(C)(3) LINE 11A, I EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS 1 COMMUNITY HOUSING MANAGEMENT SERVICES 4698 EAST PACIFIC COAST HIGHWAY B LONG BEACH CA 90804 330204306 PROVIDES SERVICES TO AFFORDABLE SENIOR AND DISABLED HOUSING FACILITIES CA 501(C)(3) LINE 9 EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS 1 CHARITABLE REMAINDER TRUSTS (5) PROVIDE SUPPORT CA EPISCOPAL COMMUNITIES & SERVICES FOR SENIORS T 0 0 1 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 THE SOPHIE MILLER FOUNDATION C 5854222 FAIR MARKET VALUE THE SOPHIE MILLER FOUNDATION E 75000000 FAIR MARKET VALUE THE SOPHIE MILLER FOUNDATION R 4379412 FAIR MARKET VALUE COMMUNITY HOUSING MANAGEMENT SERVICES D 116254 FAIR MARKET VALUE