2012-03-27T20:02:28-05:00 2011-06-30 MARTIN WERBELOW LLP 300 N LAKE AVE SUITE 930 PASADENA CA 911014106 990 2010-07-01 951642373 THE EPISCOPAL HOME COMMUNITIES EPIS 6264035880 1111 SOUTH ARROYO PARKWAY NO 230 PASADENA CA 91105 JAMES S ROTHROCK 6262813776 2012-03-20 1 ERICH RAIL 6265771440 2010 2016-02-24 21:20:13Z JAMES S ROTHROCK 1111 S ARROYO PKWY 230 PASADENA CA 91105 151859288 0 X WWW.EPISCOPALHOME.ORG X 1920 CA THE EPISCOPAL HOME COMMUNITIES PROVIDES A BROAD SPECTRUM OF CARE AND SERVICES TO OLDER ADULTS. 15 14 624 117 0 0 72825 63455 39690711 37039820 3934687 19099425 290328 85060 43988551 56287760 0 0 0 0 19914762 21002474 0 0 64120 22956636 21065746 42871398 42068220 1117153 14219540 254265298 257170320 184895601 170163258 69369697 87007062 X THE EPISCOPAL HOME COMMUNITIES 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 18107275 17803659 THE EPISCOPAL HOME COMMUNITIES (TEHC) OFFERS INDEPENDENT LIVING FOR ACTIVE PLDER 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, WEEKLY HOUSEKEEPING, FITNESS CENTER, LIBRARY, FULL-SERVICE DINING ROOM, AND BEAUTY/BARBER SHOP. TEHC ALSO PROVIDES DYNAMIC ACTIVITIES PROGRAMS, INCLUDING ON-CAMPUS CONCERTS, ART AND CERAMICS CLASSES, EXERCISE CLASSES, AND A VARIETY OF CHURCH SERVICES, IN ADDITION TO OFF-CAMPUS OUTINGS INCLUDING MOVIES, PLAYS, CONCERTS, SHOPPING AND OTHER CULTURAL EVENTS. EACH CAMPUS FEATURES A WELLNESS PROGRAM. TEHC UNDERWROTE BENEVOLENT CARE TOTALING $770,990 FOR 28 INDEPENDENT LIVING RESIDENTS WHO WERE UNABLE TO PAY THE FULL COST OF THE ACCOMMODATIONS, CARE AND SERVICES PROVIDED THEM DURING FISCAL YEAR 2010. 7891304 6896402 TEHC 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 $1,539,265 WAS EXTENDED TO 32 RESIDENTS WHO WERE UNABLE TO PAY THE FULL COST OF THEIR CARE DURING FISCAL YEAR 2010. 11418323 12339759 TEHC PROVIDES 24-HOUR NURSING CARE TO FRAIL AND CHRONICALLY ILL OLDER ALULTS, 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 $161,324 WAS PROVIDED TO 48 RESIDENTS WHO WERE UNABLE TO PAY THE FULL COST OF THEIR CARE DURING FISCAL YEAR 2010. 209153 85060 OTHER PROGRAM SERVICES PROVIDE REDEVELOPMENT OF NEW COMMUNITIES. 209153 85060 37626055 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 1 103 0 1 624 1 0 0 0 0 0 0 0 0 0 0 X 15 14 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 SUSAN J LONG 4.00 X X 0 0 0 MERLE BANTA 4.00 X X 0 0 0 JENNIFER FLEMING DEVOLL 4.00 X X 0 0 0 CATHY CLEMENT 4.00 X 0 0 0 EDGAR JOHNSON 4.00 X 0 0 0 RUSSEL KULLY 4.00 X 0 0 0 BENJAMIN LEMON 4.00 X 0 0 0 ALLEN W MATHIES MD 4.00 X 0 0 0 DR DEBORAH NEWQUIST PHD 4.00 X 0 0 0 GERRY PUHARA 4.00 X 0 0 0 REBECCA J THYNE 4.00 X 0 0 0 ELSIE SADLER 4.00 X 0 0 0 THOMAS WILLIS 4.00 X 0 0 0 MARTHA TAMBURRANO 40.00 X 329338 0 22389 GREGORY BEARCE 40.00 X 269288 0 25230 JAMES S ROTHROCK 40.00 X 247951 0 16713 JANELLE MORTON 40.00 X 0 150259 12043 STACIE OCAMPO 40.00 X 144482 0 17646 JOSH JOHNSON 40.00 X 168929 0 19239 MAUREEN BEITH 40.00 X 163471 0 10162 CATHY SCHUMACHER 40.00 X 151357 0 17901 RALPH GUARINO 40.00 X 140915 0 8890 DEBORAH FULTON 40.00 X 100362 0 11917 1716093 150259 162130 10 0 1 0 MARTINO & BINZER 270 FARMINGTON AVE 128 FARMINGTON CT 06032 MARKETING 761523 5 NEX & COMPANY 1101 NORTH DEER CREEK ROAD WALNUT CA 91789 REHAB, THERAPY 742907 MORRISONS PO BOX 102289 ATLANTA GA 30368 CATERING 699401 PERKINS EASTMAN ARCHITECTS PC 115 5TH AVE NEW YORK NY 10003 ARCHITECT & ENGINEERING 666357 JADE CUSTOM CABINETS 4215 ALDERSON AVE UNIT E BALDWIN PARK CA 91706 CONSTRUCTION 220460 9 63455 63455 RESIDENT CARE FEES 623000 25834668 25834668 ACCOMODATION FEES 721000 3952053 3952053 ANCILLARY SERVICES 623990 3829121 3829121 SERVICE REVENUE 900099 3423978 3423978 37039820 3395665 3395665 89771178 21504110 85100380 10471148 4670798 11032962 15703760 15703760 GALA COST REIMBURSEMEN 900099 34332 34332 OPTION FEE 900099 24804 24804 EMPLOYEE HOUSING INCOM 900099 17464 17464 8460 8460 85060 56287760 37124880 0 19099425 832881 252923 543421 36537 14157361 13360221 797140 582719 541177 41542 4115674 3881000 234674 1313839 1229760 84079 281433 281433 60799 60799 454036 454036 159892 158892 1000 131695 131695 124023 13102 110921 66536 11053 55483 4209989 4209989 4148884 4027696 121188 611880 605974 5906 SUPPLIES 3085878 2942346 143532 UTILITIES 1643118 1643118 PURCHASED SERVICES SKIL 1159114 1159114 PURCHASED SERVICES OTHE 1109075 624643 456849 27583 AMORTIZATION 762656 762656 3056738 2202391 854347 42068220 37626055 4378045 64120 1307869 5599649 1456860 10534427 1659261 531032 267608 11081430 106582 55993 320193 497360 131496349 37763536 105278746 93732813 86639281 77246727 8154000 9000000 49074898 48890889 254265298 257170320 1131454 1472325 66872553 66993356 79110000 77150000 37781594 24547577 184895601 170163258 X 65550697 83491926 2552000 1546470 1267000 1968666 69369697 87007062 254265298 257170320 X 14219540 3417825 X X 0 1 1 X 0 X 2415000 2002000 953000 58825 63455 5492280 39518303 43002482 44152597 45141642 40965169 212780193 41933303 45004482 45105597 45200467 41028624 218272473 1804559 413194 1509 5000 2224262 433707 542490 662883 904648 1091894 3635622 2238266 955684 664392 904648 1096894 5859884 212412589 6016000 7854000 2858000 2222035 3395665 22345700 6016000 7854000 2858000 2222035 3395665 22345700 75697 85518 259403 290328 85060 796006 48025000 52944000 48223000 47712830 44509349 241414179 0.87990 0.85910 0.09260 0.09910 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: EMPLOYEE HOUSING INCOME $17,464 SETTLEMENTS $1,660 OPTION FEE $24,804 BEAUTY SALON RENT $6,800 GALA COST REIMBURSEMENT $34,332 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 41441000 24562000 3705000 5594000 213000 63901000 35434000 4983000 3193000 2007000 162000 41441000 44545000 5938000 -12336000 2710000 3000 35434000 0.97000 0.03000 0 1 1 23758669 23758669 98796392 31162518 67633874 8941288 6601018 2340270 93732813 PROJECT FINANCING COSTS 9266314 SPLIT-INTEREST AGREEMENTS 224495 RESTRICTED CASH AND CASH EQUIVALENTS FOR BOND INDENTURE 5390368 OTHER RECEIVABLES 608475 DEFERRED CHARGES AND OTHER ASSETS 840434 COSTS OF ACQUIRING INITIAL CONTINUING CARE AGREEMENTS, NET 912031 RESTRICTED INVESTMENTS FOR BOND INDENTURE 3440291 INTEREST IN SOPHIE MILLER FOUNDATION 23394927 PROJECT DEVELOPMENT COSTS 4800049 OTHER ASSETS 13505 48890889 DEPOSITS FROM RESIDENTS 33504 DEFERRED INTEREST INCOME - BONDS 1238952 OBLIGATION TO PROVIDE FUTURE SERVICES 7000000 OTHER CURRENT LIABILITIES 2201665 INTEREST PAYABLE 1730197 ACCRUED COMPENSATION, PAYROLL TAXES AND BENEFITS 1471560 DUE TO RELATED PARTY - SOPHIE MILLER FOUNDATION 10871699 24547577 56287760 42068220 14219540 2956285 461540 3417825 17637365 60505585 2956285 1261540 4217825 56287760 0 56287760 42868220 800000 800000 42068220 0 42068220 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: 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: TEHC 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. TEHC EVALUATES ITS UNCERTAIN TAX POSITIONS USING THE PROVISIONS OF FASB ASC TOPIC 450, CONTINGENCIES. ACCORDINGLY, A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE CONSOLIDATED FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. THE AMOUNT RECOGNIZED IS SUBJECT TO ESTIMATE AND MANAGEMENT JUDGMENT WITH RESPECT TO THE LIKELY OUTCOME OF EACH UNCERTAIN TAX POSITION. THE AMOUNT THAT IS ULTIMATELY SUSTAINED FOR AN INDIVIDUAL UNCERTAIN TAX POSITION OR FOR ALL UNCERTAIN TAX POSITIONS IN THE AGGREGATE COULD DIFFER FROM THE AMOUNT RECOGNIZED. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 34,740. CHANGE IN FUTURE SERVICE OBLIGATION -800,000. CHANGE IN INTEREST IN SOPHIE MILLER FOUNDATION 1,226,800. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 34,740. CHANGE IN INTEREST SOPHIE MILLER FOUNDATION 1,226,800. PART XIII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN FUTURE SERVICE OBLIGATION 800,000. X X X X X X 1 0 0 0 0 0 0 1 0 MARTHA TAMBURRANO 285135 0 34608 0 9595 0 17195 0 5194 0 351727 0 0 0 GREGORY BEARCE 224493 0 35200 0 9595 0 13940 0 11290 0 294518 0 0 0 JAMES S ROTHROCK 201966 0 38100 0 7885 0 12181 0 4532 0 264664 0 0 0 JANELLE MORTON 0 134013 0 8250 0 7996 0 6964 0 5079 0 162302 0 0 STACIE OCAMPO 121442 0 16790 0 6250 0 7113 0 10533 0 162128 0 0 0 JOSH JOHNSON 135316 0 27012 0 6601 0 7919 0 11320 0 188168 0 0 0 MAUREEN BEITH 142752 0 13500 0 7219 0 5127 0 5035 0 173633 0 0 0 CATHY SCHUMACHER 120329 0 24555 0 6473 0 6733 0 11168 0 169258 0 0 0 PART I, LINE 4A RALPH GUARINO WAS PAID A SEVERANCE AMOUNT OF $26,327 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 600000 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 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 APPROVES ITS FILING. 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 GAINS ON INVESTMENTS: 2,956,285. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 34,740. CHANGE IN FUTURE SERVICE OBLIGATION -800,000. CHANGE IN INTEREST IN SOPHIE MILLER FOUNDATION 1,226,800. TOTAL TO FORM 990, PART XI, LINE 5: 3,417,825. 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. THE SOPHIE MILLER FOUNDATION 1111 S ARROYO PARKWAY PASADENA CA 91105 270707394 SUPPORTING ORGANIZATION OF THE EPISCOPAL HOME COMMUNITIES CA 501(C)(3) LINE 11A, TYPE 1 THE EPISCOPAL HOME COMMUNITIES 1 CHARITABLE REMAINDER TRUSTS (5) PROVIDE SUPPORT CA THE EPISCOPAL HOME COMMUNITIES T 0 0 1 0 1 0 0 0 0 0 0 0 1 1 0 0 1 0 THE SOPHIE MILLER FOUNDATION C 2397225 FAIR MARKET VALUE THE SOPHIE MILLER FOUNDATION E 77150000 FAIR MARKET VALUE THE SOPHIE MILLER FOUNDATION Q 189303 FAIR MARKET VALUE