Episcopal Communities & Services for Seniors

Nonprofit profile at a glance

EIN
951642373
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Altadena, CA, USA
Phone
6264035400
Rating
84
Verdict
STRONG
Rating confidence
Standard
Sector
Low-Income & Subsidized Rental Housing
Affiliation
Christianity

Official website

Reported finances

Revenue
$74,762,896
Expenses
$80,937,533
Assets
$489,985,686
Liabilities
$486,150,115

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

25 people listed

Executive titles in this filing

  • JAMES S ROTHROCK (PRESIDENT & CEO)
  • DAVID WEIDERT (EXECUTIVE DIRECTOR)
  • CASH BENTON (EXECUTIVE DIRECTOR)
  • DAVID HONE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JAMES S ROTHROCK (PRESIDENT & CEO): $712,116 total reported compensation
  • CHARLIE RAHILLY (EVP & CFO): $530,624 total reported compensation
  • SHARON PEWTRESS (SVP OPERATIONS & COO): $473,357 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Episcopal communities & services for seniors (ecs) provides a broad spectrum of care and services to foster good health, fulfillment, and spritual well-being in the lives of older adults. We serve people of all economic means and are committed to charitable care.

What it reported doing in 2024

Ecs offers independent living for active older 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, housekeeping, fitness center, library, dining room, and beauty shop. Ecs provides dynamic activities programs, including on-campus concerts, art and ceramics classes, exercise classes, and church services. Off-campus outings include movies, plays, concerts, shopping and other cultural events. Each campus features a wellness program. Ecs underwrote benevolent care totaling $364,991 for 4 independent living residents who were unable to pay the full cost of their care during fiscal year 2025.

Operating model

Revenue model
Earned-program. 92% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.4%; rating input score 86
  • Program expense ratio: 84.1%; rating input score 84
  • Fundraising efficiency: $1.01 raised per $1 spent on fundraising; rating input score 2; 2nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 92.3%; rating input score 92; 41st percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -8.3%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 6.05; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.99; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 5.8%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 8.1% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 21st percentile among comparable filings

Details

  • Where the money goes: 86.4% of revenue deployed · 84.1% of spending went to programs
  • Governance: 12 of 13 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $68.1M in reported program spending
  • Leadership: top reported pay $712K · 25 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $27.2M reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 6 filed schedules · includes executive pay and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 13 filed money-flow records
  • Related organizations: 7 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 2/100.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.