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ObjectId: 201442269349301869 - Submission: 2014-08-14
TIN: 94-1591805
Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
Attach to Form 990.
See separate instructions.
Information about Schedule J (Form 990) and its instructions is at
www.irs.gov/form990
.
OMB No. 1545-0047
20
13
Open to Public Inspection
Name of the organization
JTM COMMUNITIES
Employer identification number
94-1591805
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
First-class or charter travel
Housing allowance or residence for personal use
Travel for companions
Payments for business use of personal residence
Tax idemnification and gross-up payments
Health or social club dues or initiation fees
Discretionary spending account
Personal services (e.g., maid, chauffeur, chef)
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain
1b
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a?
..
2
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
Compensation committee
Written employment contract
Independent compensation consultant
Compensation survey or study
Form 990 of other organizations
Approval by the board or compensation committee
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment?
................
4a
Yes
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan?
.........
4b
Yes
c
Participate in, or receive payment from, an equity-based compensation arrangement?
.........
4c
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization?
...........................
5a
No
b
Any related organization?
5b
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization?
6a
No
b
Any related organization?
6b
Yes
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III
............
7
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III
.............................
8
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)?
.........................
9
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2013
Page 2
Schedule J (Form 990) 2013
Page
2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees.
Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note.
The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A)
Name and Title
(B)
Breakdown of W-2 and/or 1099-MISC compensation
(C)
Retirement and other deferred compensation
(D)
Nontaxable
benefits
(E)
Total of columns
(B)(i)-(D)
(F)
Compensation
reported as deferred
in prior Form 990
(i)
Base compensation
(ii)
Bonus & incentive compensation
(iii)
Other reportable compensation
1
GERBER KEVIN
PRESIDENT/CEO
(i)
(ii)
38,525
311,701
8,415
68,085
0
0
9,600
77,674
2,732
22,102
59,272
479,562
0
0
2
TOBIN WILLIAM C
GENERAL COUNSEL/CRO
(i)
(ii)
33,535
224,427
9,945
66,555
3,825
25,600
9,154
61,259
3,250
21,747
59,709
399,588
3,825
25,600
3
KENNEDY MARILYN C
VP/CHIEF OPERATING OFFICER
(i)
(ii)
39,802
225,544
11,475
65,025
0
0
10,495
59,474
3,733
21,153
65,505
371,196
0
0
4
JAMISON DIANA
TREASURER/CFO
(i)
(ii)
30,709
205,514
5,850
39,150
0
0
7,510
50,260
2,837
18,986
46,906
313,910
0
0
5
CAMPBELL DEE ANN
SECRETARY/SR VP ORG'L ADVMT
(i)
(ii)
23,049
173,950
6,669
50,331
0
0
6,057
45,711
3,145
23,738
38,920
293,730
0
0
6
POWELL TRACY
VP OUTREACH PROGRAMS
(i)
(ii)
1,000
150,537
239
35,911
456
68,692
296
44,532
78
11,716
2,069
311,388
456
68,692
7
HIBBS LINDA S
ED - WH
(i)
(ii)
11,829
165,609
2,667
37,333
0
0
2,977
41,684
689
9,651
18,162
254,277
0
0
8
CASEY JONATHAN
CFO AFFORDABLE HOUSING
(i)
(ii)
5,582
161,888
0
0
0
0
530
15,379
73
2,119
6,185
179,386
0
0
9
MAHONEY DORENE
VP HUMAN RESOURCES
(i)
(ii)
522
51,675
400
39,600
600
59,400
145
14,314
12
1,147
1,679
166,136
0
0
Schedule J (Form 990) 2013
Page 3
Schedule J (Form 990) 2013
Page
3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Return Reference
Explanation
PART I, LINES 4A-B
PART I, LINE 4A: DORENE MAHONEY RECEIVED A PAYMENT OF $60,000 AND THE AMOUNT WAS INCLUDED IN HER FORM W-2. PART I, LINE 4B: WE HAVE A 457F PLAN FOR THE FOLLOWING INDIVIDUALS. THE PARTICIPANTS OF THE PLAN SHALL BE THOSE EMPLOYEES WHO ARE ADMINISTRATORS AND OFFICERS OF JTM AND ITS AFFILIATES. ADMINISTRATORS ARE THE EXECUTIVE DIRECTORS OF THE COMMUNITIES. FROM TIME TO TIME THE BOARD MAY DESIGNATE ADDITIONAL OFFICERS AND ADMINISTRATORS. KEVIN GERBER MARILYN KENNEDY DIANA JAMISON WILLIAM TOBIN DEE ANN CAMPBELL LORNA JONES TRACY POWELL
PART I, LINE 6
EPISCOPAL SENIOR COMMUNITIES (ESC) MAINTAINS AN INCENTIVE COMPENSATION PROGRAM FOR SENIOR EXECUTIVES WHICH IS BASED UPON THE FOLLOWING FACTORS, IN DECREASING ORDER OF IMPORTANCE: 1. WHETHER ESC IS MEETING ITS QUALITY BENCHMARKS IN DELIVERING SERVICES TO ITS RESIDENTS. THIS FACTOR IS DETERMINED BY THE QUALITY FIRST COMMITTEE OF THE BOARD OF DIRECTORS AND, AMONG OTHER INTERIM MEASURES, IS EVALUATED BASED UPON RESIDENT AND EMPLOYEE SATISFACTION SURVEYS CONDUCTED EVERY TWO YEARS. REGARDLESS OF ANY OF THE REMAINING FACTORS, NO INCENTIVES ARE PAID IF THE QUALITY MEASURE IS NOT MET. 2. WHETHER THE ELIGIBLE EXECUTIVE HAS MET THEIR INDIVIDUAL GOALS WHICH ARE SET PRIOR TO THE BEGINNING OF EACH FISCAL YEAR. INDIVIDUAL GOALS MAY BE BASED ON COMPANY-WIDE OR INDIVIDUAL OBJECTIVES AS DETERMINED BY THE BOARD, CEO OR COO. 3. THE AMOUNT BY WHICH THE ACTUAL NET OPERATING INCOME EXCEEDS THE BUDGETED NET OPERATING INCOME. INCENTIVE PAYMENTS, IF ANY, ARE BASED ON A SLIDING SCALE FROM 8-20% OF THE PARTICIPANT'S BASE COMPENSATION DEPENDING UPON THE AMOUNT OF THE EXCESS.
SCHEDULE J, PART I
ALL OF THE EMPLOYEES LISTED ON FORM 990 PART VII SECTION A--OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES--ARE EMPLOYED AND COMPENSATED BY EPISCOPAL SENIOR COMMUNITIES (ESC). ESC REPORTS 100% OF THE INDIVIDUAL'S COMPENSATION ON W-2'S ISSUED BY ESC. HOWEVER, SOME OF THESE EMPLOYEES ARE ASSIGNED DUTIES FOR OTHER RELATED ORGANIZATIONS (SEE SCHEDULE R FOR ADDITIONAL INFORMATION REGARDING THESE RELATED ORGANIZATIONS). AS A RESULT OF THESE ASSIGNMENTS, WAGE AND BENEFIT COSTS ARE ALLOCATED TO RELATED ORGANIZATIONS. THE WAGE AND BENEFIT COSTS ALLOCATED TO EACH ORGANIZATION ARE REPORTED FOR EACH INDIVIDUAL AS BEING COMPENSATED DIRECTLY FROM THAT ORGANIZATION AND THE BALANCE OF COMPENSATION IS REPORTED AS COMPENSATION FROM RELATED ORGANIZATIONS.
Schedule J (Form 990) 2013
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