2025-08-11T09:37:46-05:00 2024-09-30 450250958 Eide Bailly LLP 4585 Coleman St Ste 200 Bismarck ND 58503 990 2023-10-01 841432959 Eaton Senior Communities Inc EATO 3039373000 333 South Eaton Street Lakewood CO 80226 Diana Delgado President/CEO 3039373000 2025-08-08 1 1 Lisa Chaffee CPA P00193453 7012551091 2025-08-04 2023 2025-03-06 01:10:19Z Jessica Nichols 333 South Eaton Street Lakewood CO 80226 1707875 0 X www.eatonsenior.org X 1997 CO To provide management and support services to other 501(c)(3) organizations. 9 9 43 54 0 0 0 0 423487 465113 -74669 146577 6606 0 355424 611690 0 24000 0 0 296884 315737 0 0 64842 116441 126544 413325 466281 -57901 145409 2625635 3051068 224986 124970 2400649 2926098 To provide management and supportive services to other 501(c)(3) organizations. 0 0 109552 24000 465113 For the year ended September 30, 2024 Eaton Senior Communities, Inc. provided management and supportive services and performed related functions for and on behalf of its corporate members all of which are existing affiliated 501(c)(3) corporations. 109552 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 12 0 1 43 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 1 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 0 1 1 0 CO X Diana Delgado 3039373000 333 South Eaton Street Lakewood CO 80226 Dan Kullas Chair 0.40 0.60 X X 0 0 0 Jennifer Vagher Vice Chair 0.40 0.60 X X 0 0 0 Richard Wyse Secretary/Treasurer 0.40 0.60 X X 0 0 0 Sandy Bowlin Director 0.40 0.60 X 0 0 0 Ben Bryan Director 0.40 0.60 X 0 0 0 Martin Herz Director (Through March) 0.40 0.60 X 0 0 0 Joey Kellum Director 0.40 0.60 X 0 0 0 Martina Kuhar Director 0.40 0.60 X 0 0 0 Jessica Nichols Director 0.40 0.60 X 0 0 0 Michael Gilbert Director 0.40 0.60 X 0 0 0 Diana Delgado President/CEO 36.90 3.10 X 188769 0 15021 Tracy Swen Director of Finance 4.00 36.00 X 11578 104202 0 200347 104202 15021 1 0 1 0 0 Management fees 623000 443899 443899 Consulting 900099 21214 21214 465113 80594 80594 1162168 1096185 65983 65983 65983 611690 465113 0 146577 24000 24000 230738 45643 185095 60089 1446 1354 57289 6655 1679 3520 1456 18255 3422 8736 6097 8528 8528 3675 3675 22211 22211 34645 4050 30595 5277 202 5075 6000 6000 16711 16711 11597 11597 6810 423 6387 11090 11090 466281 109552 291887 64842 81877 40021 131619 2075 4055 4519 4058 7000 7000 0 0 2300056 2684948 87188 197087 139200 2625635 3051068 224986 51936 0 73034 224986 124970 X 2291701 2796754 108948 129344 2400649 2926098 2625635 3051068 145409 380040 0 X X 0 1 X 1 0 X X 3 The Residences at Eaton Senior Communities Inc 840798069 10 1 0 0 Eaton Senior Communities Foundation 841280682 7 0 24000 0 Roger Williams Manor II Inc 841381807 7 1 0 0 3 24000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 Part IV, Section A, Line 1: The Articles of Incorporation of Eaton Senior Communities lists its members as The Residences at Eaton Senior Communities and Roger Williams Manor II, Inc., and other such members as permitted by 501(c)(3) and 509(a)(3) of the Internal Revenue Code. The Supported Organizations included in page 1 of this Schedule A also include Eaton Senior Commmunities Foundation as a member of the charitable class. Part I, line 12g, Column vi, In addition to the monitary support reported Eaton Senior Communities provides management and supportive services for the benefit of its supported organizations. Part I, Line 12g, Column iv: Eaton Senior Commmunities Foundation Articles of Incorporation includes other such members as permitted by Section 501(c)(3) and 509(a)(3) of the Internal Revenue Code. Eaton Senior Communities Foundation operates to obtain resources for Eaton Senior Communities to provide seniors with a variety of affordable living choices and to support programs and activities that enrich their lives. To fufill this purpose Eaton Senior Communities Foundation is suppored by Eaton Senior Communities as a member of the class of other members permitted by Section 501(c)(3) and 509(a)(3). 91535 91535 91535 91535 91535 91535 91535 91535 91535 91535 1.00000 1 0 7000 7000 0 0 Due to The Residences at ESC 73034 73034 X 969519 380040 380040 589479 22211 22211 611690 444070 0 444070 22211 22211 466281 Part X, Line 2: Eaton Senior Communities, Inc. (ESC) believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the consolidated financial statements. ESC would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. 0 Eaton Senior Communities Foundation 333 South Eaton Street Lakewood CO 80226 841280682 24000 0 Management Services 1 X X 0 0 0 0 0 0 0 0 0 Diana Delgado President/CEO 169391 0 19378 0 0 0 5029 0 10796 0 204594 0 0 0 Form 990, Part VI, Section A, line 1a Eaton Senior Communities, Inc. may designate an Executive Committee consisting of any number of the Directors of the Corporation. The committee shall have the authority to act on behalf of the board between meetings of the full board. Form 990, Part VI, Section A, line 2 Diana Delgado and Tracy Swen have a busines relationship with each other and with Dan Kullas, Jennifer Vagher, Richard Wyse, Sandy Bowlin, Ben Bryan, Martin Herz, Joey Kellum, Martina Kubar, Michael Gilbert, and Jessica Nichols. Form 990, Part VI, Section A, line 4 The Articles of Incorporation were amended in 2023 to change the dissolution clause to add Eaton Senior Communities Foundation to the named organizations receiving assets at dissolution. The following information pertaining to a conflicting interest transaction was removed: 1. As used in this section, "conflicting interest transaction" means: A contract, transaction, or other financial relationship between a nonprofit corporation and a director of the nonprofit corporation, or between the nonprofit corporation and a party related to a director, or between the nonprofit corporation and an entity in which a director of the nonprofit corporation is a director or officer or has a financial interest. 2. No loans shall be made by a corporation to its directors or officers. Any director or officer who assents to or participates in the making of any such loan shall be liable to the corporation for the amount of such loan until the repayment thereof. 3. No conflicting interest transaction shall be void or voidable or be enjoined, set aside, or give rise to an award of damages or other sanctions in a proceeding by a member 5 Formatted: Normal or by or in the right of the nonprofit corporation, solely because the conflicting interest transaction involves a director of the nonprofit corporation or a party related to a director or an entity in which a director of the nonprofit corporation is a director or officer or has a financial interest or solely because the director is present at or participates in the meeting of the nonprofit corporation's board of directors or of the committee of the board of directors that authorizes, approves, or ratifies the conflicting interest transaction or solely because the director's vote is counted for such purpose if: (a) The material facts as to the director's relationship or interest and as to the conflicting interest transaction are disclosed or are known to the board of directors or the committee, and the board of directors or committee in good faith authorizes, approves, or ratifies the conflicting interest transaction by the affirmative vote of a majority of the disinterested directors, even though the disinterested directors are less than a quorum; or (b) The material facts as to the director's relationship or interest and as to the conflicting interest transaction are disclosed or are known to the members entitled to vote thereon, and the conflicting interest transaction is specifically authorized, approved, or ratified in good faith by a vote of the members entitled to vote thereon; or (c) The conflicting interest transaction is fair as to the nonprofit corporation. 4. Common or interested directors may be counted in determining the presence of a quorum at a meeting of the board of directors or of a committee which authorizes, approves, or ratifies the conflicting interest transaction. 5. For purposes of this section, a "party related to a director" shall mean a spouse, a descendent, an ancestor, a sibling, the spouse or descendent of a sibling, an estate or trust in which the director or a party related to a director has a beneficial interest, or an entity in which a party related to a director is a director, officer, or has a financial interest. The Bylaws were amended in 2023 to allow for the addition of a Vice-President position which if elected by the Board would serve as the President/CEO in the event of the death, resignation, removal, absence, or inability to act of the President/CEO; and other duties as assigned by the President/CEO. Form 990, Part VI, Section A, line 6 The members of Eaton Senior Communities, Inc. consists of The Residences at Eaton Senior Communities and Roger Williams Manor II, Inc. Form 990, Part VI, Section A, line 7a A minimum of two directors shall be designated by the Board of directors of each of the following: The Residences at Eaton Senior Communities and Roger Williams Manor II, Inc. Form 990, Part VI, Section B, 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. Form 990, Part VI, Section B, line 12c Annually the Board of Directors are required to submit a conflict-of-interest disclosure statement. Transactions disclosed by Directors with a conflict of interest are reviewed by the remaining Directors as they arise. Directors with conflicts shall recuse themselves from board meeting discussion and voting on matters in which they have a conflict of interest. Form 990, Part VI, Section B, line 15 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. 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. Form 990, Part VI, Section C, line 19 Governing documents, conflict of interest policy, financial statements and tax returns are available upon reasonable request. The tax return - form 990 - is available at guidestar.org. Form 990, Part VI, Section B, 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. The Residences at Eaton Senior Comm 333 South Eaton Street Lakewood CO 80226 840798069 Housing CO 501(c)(3) Line 10 N/A 0 Roger Williams Manor II 333 South Eaton Street Lakewood CO 80226 841381807 Supportive Services for Seniors CO 501(c)(3) Line 7 N/A 0 Eaton Senior Communities Foundations 333 South Eaton Street lakewood CO 80226 841280682 Foundation CO 501(c)(3) Line 7 N/A 0 0 1 0 0 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0