Civic Intelligence

Episcopal Senior Communities Foundation

990 • Fiscal year 2014 • EIN 46-0502111

Apr 01, 2013 to Mar 31, 2014 • Filed on Aug 12, 2014

Organization ProfileWWW.JTM-ESC.ORG
2185 N California Blvd Suite 575Walnut Creek, CA 94596

(925) 956-7400

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.29x

Higher debt load relative to assets than 55% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

85th percentile

1.53x

Higher debt load relative to revenue than 85% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

10th percentile

-17%

Higher net margin than 10% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

91st percentile

$538,834

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 20.9% of source-year revenue.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

15th percentile

-4.7%

Faster asset growth than 15% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

57th percentile

6.6%

Faster revenue growth than 57% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$13,347,989

Down $657,711 (-4.7%) from 2013

Net Assets

Down

$9,411,013

Down $449,351 (-4.6%) from 2013

Liabilities

Down

$3,936,976

Down $208,360 (-5.0%) from 2013

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin10th percentile

Revenue

Up

$2,575,507

Up $159,359 (+6.6%) from 2013

Expenses

Up

$3,017,861

Up $98,601 (+3.4%) from 2013

Net Income

Up

-$442,354

Up $60,758 (+12%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth15th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2011: $16,575,886Liabilities 2011: $5,405,171Net Assets 2011: $11,170,7152011Assets 2012: $14,567,433Liabilities 2012: $3,980,636Net Assets 2012: $10,586,7972012Assets 2013: $14,005,700Liabilities 2013: $4,145,336Net Assets 2013: $9,860,3642013Assets 2014: $13,347,989Liabilities 2014: $3,936,976Net Assets 2014: $9,411,0132014Assets 2015: $12,531,732Liabilities 2015: $3,560,738Net Assets 2015: $8,970,9942015Assets 2016: $14,148,282Liabilities 2016: $4,146,153Net Assets 2016: $10,002,1292016Assets 2017: $13,941,913Liabilities 2017: $3,982,305Net Assets 2017: $9,959,6082017Assets 2018: $15,006,064Liabilities 2018: $4,165,779Net Assets 2018: $10,840,2852018Assets 2019: $14,648,387Liabilities 2019: $4,143,998Net Assets 2019: $10,504,3892019Assets 2020: $14,302,325Liabilities 2020: $4,474,979Net Assets 2020: $9,827,3462020Assets 2021: $15,242,490Liabilities 2021: $4,856,993Net Assets 2021: $10,385,4972021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2014

Assets$13,347,989
Liabilities$3,936,976
Net Assets$9,411,013
Open 2014 Filing

Operations Trend

Revenue Growth57th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2011: $1,781,2272011Expenses 2012: $2,254,0162012Revenue 2013: $2,416,148Expenses 2013: $2,919,260Net Income 2013: -$503,1122013Revenue 2014: $2,575,507Expenses 2014: $3,017,861Net Income 2014: -$442,3542014Revenue 2015: $3,380,272Expenses 2015: $3,347,296Net Income 2015: $32,9762015Revenue 2016: $3,670,057Expenses 2016: $2,172,951Net Income 2016: $1,497,1062016Revenue 2017: $2,135,964Expenses 2017: $2,140,974Net Income 2017: -$5,0102017Revenue 2018: $2,956,088Expenses 2018: $2,240,252Net Income 2018: $715,8362018Revenue 2019: $5,265,002Expenses 2019: $5,725,045Net Income 2019: -$460,0432019Revenue 2020: $6,225,773Expenses 2020: $6,141,295Net Income 2020: $84,4782020Revenue 2021: $5,427,768Expenses 2021: $5,668,587Net Income 2021: -$240,8192021Revenue 2022: $7,791,148Expenses 2022: $6,224,803Net Income 2022: $1,566,3452022

Highlighted filing

2014

Revenue$2,575,507
Expenses$3,017,861
Net Income-$442,354
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Aug 12, 2014
Return Version
2013v3.0
Gross Receipts
$6,151,769
Mission and Program Overview

Mission

The mission of escf is to solicit contributions, invest and maintain assets and make distributions for the continuing financial support of community outreach, assistance and capital improvement needs of episcopal senior communities and its residents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$9,149,386$8,111,133▼ $1,038,253
Savings and Temporary Cash Investments$4,805,635$5,031,732▲ $226,097
Pledges and Grants Receivable$40,650$173,917▲ $133,267
Prepaid Expenses and Deferred Charges$6,746$10,367▲ $3,621
Total Assets$14,005,700$13,347,989▼ $657,711
Other Assets Total$3,283$20,840▲ $17,557
Liabilities
Other Liabilities$4,075,689$3,874,543▼ $201,146
Deferred Revenue$49,115$46,930▼ $2,185
Accounts Payable and Accrued Expenses$20,532$15,503▼ $5,029
Total Liabilities$4,145,336$3,936,976▼ $208,360
Net Assets / Fund Balance
Temporarily Rstr Net Assets$8,324,975$7,766,995▼ $557,980
Unrestricted Net Assets$880,969$989,598▲ $108,629
Permanently Rstr Net Assets$654,420$654,420→ $0
Total Net Assets Fund Balance$9,860,364$9,411,013▼ $449,351
Total Liabilities and Net Assets / Fund Balance$14,005,700$13,347,989▼ $657,711

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$654,420-▲ $69,147$69,147$654,420
2013$654,420-▲ $35,205$35,205$654,420
2012$654,420-▲ $62,582$62,582$654,420
2011$495,636$158,784▲ $60,673-$654,420
2010$495,636---$495,636
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Miller KatharineSr. DirectorFT$103,530$19,640$123,170
Campbell Dee AnnSecretaryPT$59,100$40,695$99,795
Jones LornaVP Human Resources-$972$76,656$77,628
Tobin William CGeneral Counsel, CRO-$25,796$20,134$45,930
Gerber KevinPresident, CEO-$28,018$15,089$43,107
Jamison DianaTreasurer, CFO-$16,536$8,722$25,258
Powell TracyVP Outreach Programs-$2,015$2,154$4,169
Mahoney DoreneVP Human Resources-$1,044$2,312$3,356

Board Members and Trustees

NameTitle
Case GordonChairman
Betts ElaineDirector
Gibson DavidDirector
Rice BaxterDirector
Romberg RalphDirector
Schoenrock DianeDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,961,131
Program Service Revenue
$0
Investment Income
$666,143
Other Revenue
$-51,767
All Other Contributions
$932,569
Change in Net Assets
$-442,354

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,575,507
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-63,916
Total Revenue per Audited Statements
$2,511,591
Total Revenue per Form 990
$2,575,507
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,039,889
Salaries, Compensation, and Employee Benefits$636,049
Other Expenses$341,923
Total Fundraising Expense$36,187
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,039,889--$2,039,889
Current Officers, Directors, Trustees, and Key Employees$145,440$226,084-$371,524
Other Salaries and Wages-$150,560-$150,560
Other Employee Benefits-$61,398-$61,398
Advertising-$59,819-$59,819
Fees for Services Other-$59,211-$59,211
Fees for Service Investment Mgmnt Fees-$56,919-$56,919
Occupancy-$36,054-$36,054
Payroll Taxes-$26,602-$26,602
Pension Plan Contributions-$25,965-$25,965
Fees for Services Accounting-$15,750-$15,750
Office Expenses-$10,713-$10,713
Travel-$8,773-$8,773
Information Technology-$6,478-$6,478
Fees for Services Legal-$3,052-$3,052
Conferences and Meetings-$2,327-$2,327
Other Expenses-$687$36,187$687
All Other Expenses-$273-$273
Total Functional Expenses$2,185,329$796,345$36,187$3,017,861

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,017,861
Expenses per Audited Statements$2,960,942
Total Expenses per Audited Statements$2,960,942
Expenses Not Reported on Financial Statements$56,919
Other Expense Adjustments$56,919
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
94-6130471-501(c)(3)Supporting Organization to Episcopal Senior Communities$2,039,889
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$86,024
Fundraising Gross Income$34,257
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$185,974$34,257$31,977$2,280
Total Events$185,974$34,257$86,024$-51,767
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Crt & Cga Liability$3,635,418
Due to Episcopal Senior Communities$239,125
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Episcopal senior communities (esc) is the sole corporate member of episcopal senior communities foundation (escf). Esc has the right to appoint all the members of escf and the right to determine the distribution of assets on the liquidation of escf.”

Form 990, Part VI, Section A, Line 7A

“See response to form 990, part vi, question 6.”

Form 990, Part VI, Section B, Line 11

“Cfo and general counsel conducted a complete and thorough review of the form 990. An electronic copy of the form 990 was sent via email directly to each board member for their review and comments prior to filing with the internal revenue service.”

Form 990, Part VI, Section B, Line 12C

“Reviewed on a transaction basis.”

Form 990, Part VI, Section B, Line 15

“Every two years episcopal senior communities (esc) uses an independent consultant to review and analyze ceo, executive director and other top management positions using national industry specific comparability data which is then presented to the executive committee of the board and approved by the esc's chairman of the board of directors”

Form 990, Part VI, Section C, Line 19

“The audited financial statements are available on the organization's website, jtm-esc.org. The governing/organizing documents and conflict of interest policy are available upon request.”

Filing and Contact Details

Filer

EIN
46-0502111
Phone
9259567400

Signing Officer

Name
Kevin Gerber
Title
President/CEO
Phone
9259567400
Signed
2014-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Gerber
Formed
2002
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
11
Volunteers
24

Preparer

Preparer
Renie Burbank
Phone
4159561500
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Changes in split interest gift agreements -135,211.”

Form 990, Part XII, Line 2C

“Audit committee and oversight for the consolidated financial statements - there have been no changes to this process from prior year.”

Financial Statement Notes

PART V, LINE 4:

“Endowment fund earnings are used for atrium at slv and assistance for residents. $158,784 is the nutter fund for the slv atrium. $495,636 is for assistance funds.”

PART X, LINE 2:

“The foundation adopted the provisions of the accounting standards codification ("asc") topic 740-10, income taxes, relating to accounting for uncertain tax positions, which had no financial statement impact to escf. Escf recognizes the tax benefit from uncertain tax positions only if it is more likely than not that the tax positions will be sustained on examination by the tax authorities, based on the technical merits of the position. The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Escf recognizes interest and penalties related to income tax matters in operating expenses.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Changes in split interest gift agreements -135,211. Investment fees reclassed to expenses -56,919.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Investment fees reclassed from revenue 56,919.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt11149153
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1347643
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT, CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt7GENERAL COUNSEL, CRO
IRS990/Form990PartVIISectionAGrp/TitleTxt8TREASURER, CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt9VP OUTREACH PROGRAMS
IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt11VP HUMAN RESOURCES
IRS990/Form990PartVIISectionAGrp/TitleTxt12SR. DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13VP HUMAN RESOURCES
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt0151717
IRS990/FundraisingDirectExpensesAmt086024
IRS990/FundraisingGrossIncomeAmt034257
IRS990/GainOrLossGrp/SecuritiesAmt0415329
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantAmt02039889
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt02039889
IRS990/GrantsToDomesticOrgsGrp/TotalAmt02039889
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt03905567
IRS990/GrossReceiptsAmt06151769
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt06478
IRS990/InformationTechnologyGrp/TotalAmt06478
IRS990/InvestmentIncomeGrp/ExclusionAmt0250814
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0250814
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt09149386
IRS990/InvestmentsPubTradedSecGrp/EOYAmt08111133
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt03490238
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF ESCF IS TO SOLICIT CONTRIBUTIONS, INVEST AND MAINTAIN ASSETS AND MAKE DISTRIBUTIONS FOR THE CONTINUING FINANCIAL SUPPORT OF COMMUNITY OUTREACH, ASSISTANCE AND CAPITAL IMPROVEMENT NEEDS OF EPISCOPAL SENIOR COMMUNITIES AND ITS RESIDENTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt09860364
IRS990/NetAssetsOrFundBalancesEOYAmt09411013
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0415329
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0415329
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-51767
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-51767
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0128214
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt036054
IRS990/OccupancyGrp/TotalAmt036054
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt010713
IRS990/OfficeExpensesGrp/TotalAmt010713
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03283
IRS990/OtherAssetsTotalGrp/EOYAmt020840
IRS990/OtherChangesInNetAssetsAmt0-135211
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt061398
IRS990/OtherEmployeeBenefitsGrp/TotalAmt061398
IRS990/OtherExpensesGrp/Desc0COMMUNITY EXPENSES
IRS990/OtherExpensesGrp/Desc1DONOR APPRECIATION
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/Desc3SOCIAL PROGRAMS
IRS990/OtherExpensesGrp/FundraisingAmt036187
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt044211
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11469
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2687
IRS990/OtherExpensesGrp/TotalAmt044211
IRS990/OtherExpensesGrp/TotalAmt136187
IRS990/OtherExpensesGrp/TotalAmt21469
IRS990/OtherExpensesGrp/TotalAmt3687
IRS990/OtherLiabilitiesGrp/BOYAmt04075689
IRS990/OtherLiabilitiesGrp/EOYAmt03874543
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0150560
IRS990/OtherSalariesAndWagesGrp/TotalAmt0150560
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt026602
IRS990/PayrollTaxesGrp/TotalAmt026602
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt025965
IRS990/PensionPlanContributionsGrp/TotalAmt025965
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0654420
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0654420
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt040650
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0173917
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06746
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010367
IRS990/PrincipalOfficerNm0KEVIN GERBER
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01891494
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt01846019
IRS990/PYInvestmentIncomeAmt0539803
IRS990/PYOtherExpensesAmt0243188
IRS990/PYOtherRevenueAmt0-15149
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-503112
IRS990/PYSalariesCompEmpBnftPaidAmt0769892
IRS990/PYTotalExpensesAmt02919260
IRS990/PYTotalProfFndrsngExpnsAmt060161
IRS990/PYTotalRevenueAmt02416148
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-442354
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0876845
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04805635
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05031732
IRS990ScheduleA/CertificationInd0X
IRS990ScheduleA/Contribution35ControlledInd00
IRS990ScheduleA/ContributionControllerInd00
IRS990ScheduleA/ContributionFamilyInd00
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0946130471
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc07
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt02039889
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine10EPISCOPAL SR COMMUNITIES
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrgNotifiedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/USOrganizedInd01
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt02039889
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0654420
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0654420
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt069147
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt069147
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0654420
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0654420
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt035205
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt035205
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0654420
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0654420
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt062582
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt062582
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0495636
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0158784
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0654420
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt060673
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt060673
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0495636
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0495636
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt056919
IRS990ScheduleD/ExpensesSubtotalAmt02960942
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0128214
IRS990ScheduleD/OtherExpensesNotIncludedAmt056919
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03635418
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1239125
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CRT & CGA LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO EPISCOPAL SENIOR COMMUNITIES
IRS990ScheduleD/OtherRevenueAmt0-192130
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt0-63916
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02575507
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ENDOWMENT FUND EARNINGS ARE USED FOR ATRIUM AT SLV AND ASSISTANCE FOR RESIDENTS. $158,784 IS THE NUTTER FUND FOR THE SLV ATRIUM. $495,636 IS FOR ASSISTANCE FUNDS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE FOUNDATION ADOPTED THE PROVISIONS OF THE ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740-10, INCOME TAXES, RELATING TO ACCOUNTING FOR UNCERTAIN TAX POSITIONS, WHICH HAD NO FINANCIAL STATEMENT IMPACT TO ESCF. ESCF RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. ESCF RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OPERATING EXPENSES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2CHANGES IN SPLIT INTEREST GIFT AGREEMENTS -135,211. INVESTMENT FEES RECLASSED TO EXPENSES -56,919.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3INVESTMENT FEES RECLASSED FROM REVENUE 56,919.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt03017861
IRS990ScheduleD/TotalLiabilityAmt03874543
IRS990ScheduleD/TotalRevenuePerForm990Amt02575507
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02511591
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02960942

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,347,989
Liabilities
$3,936,976
Net assets
$9,411,013
Revenue
$2,575,507
Expenses
$3,017,861
Net income
-$442,354
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$7.79$6.22$1.57
2021Detailed filing. Detailed filing data is available for this year.$15.2$4.86$10.4$5.43$5.67$0.24
2020Detailed filing. Detailed filing data is available for this year.$14.3$4.47$9.83$6.23$6.14$0.08
2019Detailed filing. Detailed filing data is available for this year.$14.6$4.14$10.5$5.27$5.73$0.46
2018Summary only. Only limited summary data is available for this year.$15.0$4.17$10.8$2.96$2.24$0.72
2017Detailed filing. Detailed filing data is available for this year.$13.9$3.98$9.96$2.14$2.14$0.01
2016Detailed filing. Detailed filing data is available for this year.$14.1$4.15$10.0$3.67$2.17$1.50
2015Detailed filing. Detailed filing data is available for this year.$12.5$3.56$8.97$3.38$3.35$0.03
2014Detailed filing. Detailed filing data is available for this year.$13.3$3.94$9.41$2.58$3.02$0.44
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.0$4.15$9.86$2.42$2.92$0.50
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.6$3.98$10.6$2.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.6$5.41$11.2$1.78
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • $10M-$25M nonprofits