2026-09-23T18:55:51-05:00 2025-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 601 W RIVERSIDE AVENUE STE 1800 SPOKANE WA 99201 990 2025-01-01 911094735 EPISCOPAL RETIREMENT COMMUNITIES EPIS 3605361647 703 CALLAHAN DR BREMERTON WA 98310 BEVERLY MAINE PRESIDENT AND CEO 3605361647 2026-09-23 1 EMINA O CRESSWELL P01217304 5097472600 2026-09-23 2025 BEVERLY MAINE 703 CALLAHAN DR BREMERTON WA 98310 3785966 0 X WWW.EPISCOPALRETIREMENT.ORG X 1960 WA ERC IS A NONPROFIT THAT SERVES COMMUNITIES BY PROVIDING QUALITY SERVICES AND HOUSING TO OLDER ADULTS. 7 6 77 83 0 0 4515786 369817 2677667 3280750 -200535 23368 107641 112031 7100559 3785966 0 0 0 0 1481114 1791418 0 0 300 1431295 1879429 2912409 3670847 4188150 115119 8496390 8373537 600551 362579 7895839 8010958 ERC IS A NONPROFIT ORGANIZATION DEDICATED TO SERVING COMMUNITIES BY PROVIDING QUALITY SERVICES AND AFFORDABLE HOUSING FOR SENIORS AGES 62 AND OLDER. 0 0 3026950 3388144 EPISCOPAL RETIREMENT COMMUNITIES BUILDS AND OPERATES SENIOR RESIDENTIAL COMMUNITIES THAT PROVIDE QUALITY HOUSING, RECREATION, AND WELLNESS SERVICES TO PERSONS OF A VARIETY OF INCOME LEVELS. CURRENTLY, ERC OPERATES CANTEBURY MANOR, AN INDEPENDENT SENIOR COMMUNITY, COLONIAL RESIDENCE, AN INDEPENDENT SENIOR COMMUNITY, AND ST ANDREW'S PLACE, AN ASSISTED LIVING COMMUNITY, AND PROVIDES FUNDING FOR FUTURE SUPPORT, GROWTH, AND SERVICES. 3026950 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 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 30 0 1 77 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X BEVERLY MAINE 3603770113 703 CALLAHAN DR BREMERTON WA 98310 BEVERLY MAINE CEO/PRESIDENT 40.00 2.25 X X 190272 0 53760 CHERYL RADEBAUGH ADMINISTRATOR 40.00 0.00 X 106556 0 50068 COLLUM LISKA CHAIRMAN 2.00 0.25 X X 0 0 0 GEORGE ROBERTSON VICE-CHAIR 2.00 0.25 X X 0 0 0 CHARLA CONNER SECRETARY 2.00 0.00 X X 0 0 0 DEBRA D THOMPSON MEMBER 2.00 0.00 X 0 0 0 JONATHAN GREEN MEMBER 2.00 0.00 X 0 0 0 THE RT REV PHILIP N LABELLE EX-OFFICIO 2.00 0.00 X 0 0 0 296828 0 103828 2 0 1 0 SOLTERRA GLOBAL LLC 2909 1ST AVE S SEATTLE WA 98134 SOLAR PANEL INSTALLATION 202657 1 40000 329817 369817 RESIDENTS' RENT 623990 3239207 3239207 TENANT FEE INCOME 623990 26676 26676 MEALS INCOME 623990 14867 14867 3280750 23079 23079 3960 0 3960 3960 3960 289 0 289 289 289 677 0 677 677 MANAGEMENT FEES 541610 106683 106683 MISCELLANEOUS INCOME 900099 711 711 107394 3785966 3388144 0 28005 244032 175369 68663 1185632 859358 326274 26870 18135 8735 202470 137152 65318 132414 97666 34748 20563 20563 40560 33222 7038 300 25157 83 25074 16946 4114 12832 12594 6301 6293 563765 544298 19467 54143 37412 16731 3474 3474 13187 13187 437105 434465 2640 229944 221872 8072 FOOD SERVICE SUPPLIES 379035 379035 ACTIVITIES EXPENSES 39999 39999 CREDIT CARD FEES 19468 19423 45 DUES & SUBSCRIPTIONS 12186 1311 10875 11303 4548 6755 3670847 3026950 643597 300 506246 487293 579539 495909 43376 51092 272111 256111 152292 90633 13087639 6095140 6942826 6992499 8496390 8373537 189105 139823 112602 162906 223444 0 75400 59850 600551 362579 X 7895839 7915671 95287 7895839 8010958 8496390 8373537 115119 0 X 0 1 X 1 0 X 171018 6220 11923 4515786 369817 5074764 2219577 2132237 2368023 2677667 3280750 12678254 2390595 2138457 2379946 7193453 3650567 17753018 4498800 40000 4538800 444389 522661 567235 329075 1863360 444389 522661 567235 4498800 369075 6402160 11350858 1070 25472 31446 34158 27039 119185 1070 25472 31446 34158 27039 119185 677 677 77376 85828 98749 107641 107394 476988 2469041 2249757 2510141 7335252 3785677 18349868 0.61860 0.99280 0.00650 0.00720 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MANAGEMENT FEES - 2021 AMOUNT: $ 77,376. 2022 AMOUNT: $ 85,828. 2023 AMOUNT: $ 98,749. 2024 AMOUNT: $ 107,641. 2025 AMOUNT: $ 106,683. MISCELLANEOUS INCOME - 2025 AMOUNT: $ 711. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1314491 1314491 9747337 4741133 5006204 1764525 1354007 410518 261286 261286 6992499 SECURITY DEPOSITS 59850 59850 X 3785966 0 3785966 0 3785966 3670847 0 3670847 0 3670847 PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS RECOGNIZED ERC AS EXEMPT FROM FEDERAL INCOME TAXES UNDER PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) EXCEPT TO THE EXTENT OF UNRELATED BUSINESS TAXABLE INCOME AS DEFINED UNDER IRC SECTIONS 511 THROUGH 515. ANY UNRELATED BUSINESS INCOME GENERATED IS NOT SIGNIFICANT; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. ERC FOLLOWS ASC 740-10, INCOME TAXES, RELATING TO ACCOUNTING FOR UNCERTAIN TAX POSITIONS. ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS AND ALSO PROVIDES GUIDANCE ON VARIOUS RELATED MATTERS SUCH AS DERECOGNITION, INTEREST, PENALTIES AND DISCLOSURES REQUIRED. MANAGEMENT DOES NOT BELIEVE ERC HAS AN UNCERTAIN TAX POSITION AS OF AND FOR THE FISCAL PERIOD ENDED DECEMBER 31, 2025. X X 0 0 0 0 0 0 0 1 0 BEVERLY MAINE CEO/PRESIDENT 173272 0 17000 0 0 0 8664 0 45096 0 244032 0 0 0 CHERYL RADEBAUGH ADMINISTRATOR 99447 0 7109 0 0 0 4972 0 45096 0 156624 0 0 0 PART I, LINE 7 THE CEO/PRESIDENT RECOMMENDS A BONUS TO THE BOARD OF DIRECTORS BASED ON THE ADMINISTRATORS PERFORMANCE AND THE FINANCIAL PERFORMANCE OF THE ORGANIZATION. THE BOARD REVIEWS THE RECOMMENDATION AND HAS THE AUTHORITY TO INCREASE, DECREASE, OR OTHERWISE MODIFY THE RECOMMENDED AMOUNT. THE BONUS IS PAID ONLY AFTER APPROVAL BY THE BOARD. THE CEO/PRESIDENT'S BONUS IS INDEPENDENTLY DETERMINED BY THE BOARD OF DIRECTORS. IF APPROVED BY THE BOARD, THE BONUS IS PAID. FORM 990, PART VI, SECTION B, LINE 11B A PRELIMINARY DRAFT COPY OF THE ORGANIZATION'S FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE FOR INITIAL PROOF AND APPROVAL. ONCE THE FINANCE COMMITTEE HAS APPROVED THE FORM 990 IT IS SENT TO THE COMPLETE BOARD FOR APPROVAL BEFORE BEING SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES DIRECTORS, OFFICERS, AND STAFF TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST. INDIVIDUALS WITH A CONFLICT MAY NOT VOTE ON THE MATTER, AND THE BOARD OR APPROPRIATE COMMITTEE DETERMINES WHETHER A CONFLICT EXISTS WITHOUT PARTICIPATION BY THE AFFECTED PERSON. BOARD OR COMMITTEE MINUTES DOCUMENT THE DISCLOSURE AND ABSTENTION. THE POLICY ALSO ADDRESSES GIFTS, COMPENSATION ARRANGEMENTS, SUPPLIER RELATIONSHIPS, AND OTHER FINANCIAL INTERESTS INVOLVING BOARD OR COMMITTEE MEMBERS AND THEIR FAMILIES. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE CEO/PRESIDENT'S COMPENSATION ANNUALLY IN CONJUNCTION WITH ITS REVIEW AND APPROVAL OF THE ERC HEADQUARTERS ANNUAL BUDGET. THE COMPENSATION APPROVAL IS DOCUMENTED IN THE BOARD MEETING MINUTES. THE PROCESS WAS MOST RECENTLY COMPLETED AS PART OF THE BOARD'S APPROVAL OF THE 2026 ERC HEADQUARTERS BUDGET. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. ST ANDREW'S RETIREMENT COMMUNITY 520 E PARK AVE PORT ANGELES WA 98362 943160031 ASSISTED LIVING CENTER FOR SENIORS WA 501(C)(3) LINE 10 EPISCOPAL RETIREMENT COMMUNITIES 1 EPISCOPAL RETIREMENT COMMUNITIES FOUNDATION 857 CALLAHAN DRIVE BREMERTON WA 98310 912131903 FUNDRAISING TO SUPPORT COMMUNITIES OF EPISCOPAL RETIREMENT COMMUNITIES WA 501(C)(3) LINE 10 EPISCOPAL RETIREMENT COMMUNITIES 1 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 ST ANDREW'S RETIREMENT COMMUNITY A 14855 CASH ST ANDREW'S RETIREMENT COMMUNITY D 305790 CASH ST ANDREW'S RETIREMENT COMMUNITY L 106683 CASH ST ANDREW'S RETIREMENT COMMUNITY Q 384000 CASH