2026-08-17T17:25:30-05:00 2025-09-30 423603499 Eide Bailly Advisory LLC 4585 Coleman St Ste 200 Bismarck ND 585034101 990 2024-10-01 841432959 Eaton Senior Communities Inc EATO 3039373000 333 South Eaton Street Lakewood CO 80226 Diana Delgado President/CEO 3039373000 2026-08-17 1 1 Lisa Chaffee P00193453 7012551091 2026-08-17 2024 2025-03-06 01:10:19Z Jessica Nichols 333 South Eaton Street Lakewood CO 80226 2815304 0 X www.eatonsenior.org X 1997 CO To provide management and support services to other 501(c)(3) organizations. 10 10 3 12 0 0 0 1000 465113 485304 146577 447938 0 0 611690 934242 24000 0 0 0 315737 343576 0 0 82198 126544 240400 466281 583976 145409 350266 3051068 3457343 124970 316175 2926098 3141168 X To provide management and supportive services to other 501(c)(3) organizations. 1 0 161615 485304 For the year ended September 30, 2025 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. 161615 1 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 13 0 1 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 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 Jessica Nichols Chair 0.40 0.60 X X 0 0 0 Martina Kuhar Vice Chair 0.40 0.60 X X 0 0 0 Jennifer Vagher Vice Chair until June 0.40 0.60 X X 0 0 0 Ben Bryan Treasurer/Secretary 0.40 0.60 X X 0 0 0 Richard Wyse Secretary/Treasurer until Jun 0.40 0.60 X X 0 0 0 JT Roemer Director as of June 0.40 0.60 X 0 0 0 Sandy Bowlin Director 0.40 0.60 X 0 0 0 Josh Caucutt Director as of June 0.40 0.60 X 0 0 0 Amy Dore Director as of Sept 0.40 0.60 X 0 0 0 Michael Gilbert Director 0.40 0.60 X 0 0 0 Joey Kellum Director 0.40 0.60 X 0 0 0 Dan Kullas Director 0.40 0.60 X 0 0 0 Tracy Swen Director of Finance 4.00 36.00 X 14335 129016 9804 Diana Delgado President/CEO 36.90 3.10 X 199772 0 15647 214107 129016 25451 1 0 1 0 0 1000 1000 Management Fees 623000 458104 458104 Consulting 900099 27200 27200 485304 67546 67546 2261454 1881062 380392 380392 380392 934242 485304 0 447938 X 240003 47350 192653 76361 1883 4685 69793 4433 4433 22779 3516 11291 7972 9644 9644 19720 19720 22036 22036 96717 83191 13526 2587 2587 1950 1950 6000 6000 43867 43867 10574 8835 1739 16841 376 16465 10464 10464 583976 161615 340163 82198 131619 279993 4055 3455 4058 8646 7000 7000 0 0 2684948 2714023 87188 88235 139200 362991 3051068 3457343 51936 58024 73034 258151 124970 316175 X 2796754 3042456 129344 98712 2926098 3141168 3051068 3457343 350266 -135196 0 X 0 1 X 1 0 X X 2 The Residences at Eaton Senior Communities Inc 840798069 10 1 0 0 Eaton Senior Communities Foundation 841280682 7 1 0 0 2 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 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 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. Part IV, Section A, Line 5a: In September of 2025 Roger Williams Manor II, Inc., EIN: 84-1381807 was dissolved. The Eaton Senior Communities Board of Dirctors amended their Articles of Incorporation to remove Roger Williams Manor II, Inc. and to officially add Eaton Senior Communities Foundation, EIN: 84-0798069 as a supporting organization. The Eaton Senior Communities Foudnation had previously been included in the Articles of Incorporation as a member of the class of members as permitted by Section 501(c)(3) and 509(a)(3). 129344 8241 37809 1064 98712 108949 21661 1266 129344 105616 4165 832 108949 105616 105616 105616 105616 0.00000 0.92729 0.07271 1 0 7000 7000 0 0 Beneficial Interest in Assets Held by Others 98712 Loan receivable from Iliff Semior Apartments 250000 Receivable from Residences at Eaton 14279 362991 Due to The Residences at ESC 8151 Refundable Advance 250000 258151 X 777010 -135196 -135196 912206 22036 22036 934242 561940 0 561940 22036 22036 583976 Part V, Line 4: The fund is held and invested by the Community Foundation for the Organization's benefit and is reported at fair value in the consolidated statements of financial position, with distributions and changes in fair value recognized in the statements of activities. Part X, Line 2: The Organization 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. The entities 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. X X 0 0 0 0 0 0 0 0 0 Diana Delgado President/CEO 183901 0 15871 0 0 0 5524 0 10927 0 216223 0 0 0 Tracy Swen Director of Finance 13180 118624 1155 10392 0 0 301 2711 719 6468 15355 138195 0 0 Form 990, Part III, line 2 On June 1, 2025 Eaton Senior Communities, Inc. became the Administrative General partner in Iliff Senior Apartments LLLP (Partnership) and became a .001% owner. The Partnership has been formed to develop, construct, own, maintain and operate a 50-unit multifamily apartment complex for rental to seniors 62+ consisting of 1 residential building, and including a community room space, to be known as Iliff Senior Apartments and to be located in the City and County of Denver, Colorado. 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 JT Roemer, Josh Caucutt, Amy Dore, Dan Kullas, Jennifer Vagher, Richard Wyse, Sandy Bowlin, Ben Bryan, Joey Kellum, Martina Kubar, Michael Gilbert, and Jessica Nichols. Form 990, Part VI, Section A, line 4 On September 29, 2025 Eaton Senior Communities, Inc. made the following amendmentsto their Articles of Incorporation: -Article IV was amended to to remove Eaton Healthy as a member and to add Eaton Senior Communities Foundation, and such other members as permitted by Section 501(c)(3) and 509(a)(3) of the Internal Revenue Code as members. -Article V was amended to remove the requirement that 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. and to add that all directors shall be individual designated by the Board of Directors of The Residence of Eaton Senior Communities and Eaton Senior Communities Foundation. Form 990, Part VI, Section A, line 6 The members of Eaton Senior Communities, Inc. consists of The Residences at Eaton Senior Communities and Eaton Senior Communities Foundation, and such other members as permitted by Section 501(c)(3) and 509(a)(3) of the Internal Revenue Code. Form 990, Part VI, Section A, line 7a Half of the board is appointed by the Residences at Eaton Senior Communities and the other half by Eaton Senior Communities Foundation. Form 990, Part VI, Section B, line 11b The Form 990 is reviewed by the Director of Finance and is available to the board for 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 IX, line 11g Strategic Planning: Program service expenses 83,191. Management and general expenses 0. Fundraising expenses 0. Total expenses 83,191. Contract Services: Program service expenses 0. Management and general expenses 13,526. Fundraising expenses 0. Total expenses 13,526. Eaton SLP LLC 333 Eaton St Lakewood CO 80226 332468056 Investing in affordable housing projects CO Eaton Senior Communites Inc 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 Iliff Senior Apartments LLLP 1936 West 33rd Avenue Denver CO 80211 331456711 Affordable Housing CO Eaton SLP LLC Related 0 1 0.00000 0 0 1 1 0 0 0 0 0 0 1 1 0 1 1 1 1 0 0 Iliff Senior Apartments LLLP D 250000 Cash receipt