ESKATON VILLAGE-ROSEVILLE: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: ESKATON VILLAGE-ROSEVILLE (EIN 68-0472230)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-12
IRS object ID: 202433179349308233
Schema version: 2023v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-12T19:48:07-06:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	910189318	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MOSS ADAMS LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3121 W MARCH LN STE 200	AddressLine1Txt
City	STOCKTON	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	952192367	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	680472230	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ESKATON VILLAGE ROSEVILLE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ESKA	BusinessNameControlTxt
Phone	9163340810	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5105 MANZANITA AVENUE	AddressLine1Txt
City	CARMICHAEL	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95608	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARK JENKINS	PersonNm
Person Title	CFO	PersonTitleTxt
Phone	9163340810	PhoneNum
Signature	2024-11-07	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	TRACY S PAGLIA	PreparerPersonNm
PTIN	P00366884	PTIN
Phone	2099556100	PhoneNum
Preparation	2024-11-07	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SHERI PEIFER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5105 MANZANITA AVENUE	AddressLine1Txt
City	CARMICHAEL	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95608	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$10,020,294	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.ESKATON.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2001	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	ENHANCING LIVES OF OLDER ADULTS THROUGH INNOVATIVE WELLNESS, HOUSING AND SOCIAL SERVICES.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	143	TotalEmployeeCnt
Total Volunteers	9	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$10,171	PYContributionsGrantsAmt
CY Contributions Grants	$7,971	CYContributionsGrantsAmt
PY Program Service Revenue	$8,552,754	PYProgramServiceRevenueAmt
CY Program Service Revenue	$10,012,323	CYProgramServiceRevenueAmt
PY Investment Income	$200	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$8,563,125	PYTotalRevenueAmt
CY Total Revenue	$10,020,294	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$4,711,317	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$5,557,595	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,237,007	PYOtherExpensesAmt
CY Other Expenses	$4,162,966	CYOtherExpensesAmt
PY Total Expenses	$8,948,324	PYTotalExpensesAmt
CY Total Expenses	$9,720,561	CYTotalExpensesAmt
PY Revenues Less Expenses	-$385,199	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$299,733	CYRevenuesLessExpensesAmt
Total Assets BOY	$13,823,227	TotalAssetsBOYAmt
Total Assets EOY	$13,620,669	TotalAssetsEOYAmt
Total Liabilities BOY	$16,991,315	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$16,396,238	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$3,168,088	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$2,775,569	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE PRIMARY MISSION IS TO ENHANCE THE LIVES OF OLDER ADULTS THROUGH INNOVATIVE WELLNESS, HOUSING AND SOCIAL SERVICES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$7,625,907	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$10,012,323	RevenueAmt
Desc	ESKATON VILLAGE ROSEVILLE IS AN ASSISTED LIVING COMMUNITY THAT PROVIDES RESIDENTS NEEDED ASSISTANCE WHILE PROTECTING THEIR DESIRE FOR PRIVACY, DIGNITY, AND INDEPENDENCE. RESIDENTS MAY ENLIST THE SERVICES OF STAFF FOR SHOWERING, DRESSING, GROOMING, AND MEDICATION MANAGEMENT. ADDITIONALLY, ASSISTED LIVING RESIDENTS HAVE ACCESS TO AN IN-HOUSE PHYSICIAN, AND A FULL RANGE OF RECREATIONAL ACTIVITIES THAT MAY INCLUDE GARDENING, ARTS & CRAFT PROJECTS, CURRENT EVENTS DISCUSSIONS, AND EXERCISE. SPECIALIZED PROGRAMS TO MEET THE UNIQUE NEEDS OF RESIDENTS WITH MEMORY IMPAIRMENTS ARE ALSO AVAILABLE. ESKATON VILLAGE ROSEVILLE OPERATING STATISTICS - RESIDENT DAYS: 34,611.PLEASE VISIT WWW.ESKATON.ORG FOR THE ESKATON ANNUAL REPORT.	Desc
Total Program Service Expenses	$7,625,907	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	20	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	143	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	DAN SEILER	PersonNm
Phone	9163340810	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5105 MANZANITA AVENUE	AddressLine1Txt
City	CARMICHAEL	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95608	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
TODD S MURCH
CEO (THRU 09/23)	2.00	52.00	Yes (X)	Yes (X)	$0	$1,812,931	$44,410
SHERI PEIFER - PRESIDENT CEO
(AS OF 09/23)/SECRETARY (THRU 09/23)	2.00	52.00	Yes (X)	Yes (X)	$0	$578,580	$50,736
LAWRENCE GARCIA - CHAIR AS
OF 05/23)/VICE CHAIR (THRU 05/23)	0.10	0.80	Yes (X)		$0	$0	$0
MAUREEN HEWITT
VICE CHAIR (AS OF 05/23)	0.10	0.80	Yes (X)		$0	$0	$0
NANCY HEFFERNAN
BOARD MEMBER	0.10	0.80	Yes (X)		$0	$0	$0
DAVID LINDEMAN
BOARD MEMBER	0.10	0.80	Yes (X)		$0	$0	$0
PATRICIA MCFARLAND
CHAIR (THRU 05/23)/BOARD MEMBER	0.10	0.80	Yes (X)		$0	$0	$0
LYDIA RAMIREZ
BOARD MEMBER (AS OF 03/23)	0.10	0.80	Yes (X)		$0	$0	$0
JORDAN ROSE
BOARD MEMBER	0.10	0.80	Yes (X)		$0	$0	$0
MARIANN SHELDON
BOARD MEMBER	0.10	0.80	Yes (X)		$0	$0	$0
AMY YOTOPOULOS
BOARD MEMBER	0.10	0.80	Yes (X)		$0	$0	$0
MARK JENKINS
SVP & CFO	2.00	52.00		Yes (X)	$0	$429,852	$19,910
THOMAS GARBERSON - GENERAL
COUNSEL/SECRETARY (AS OF 09/23)	2.00	38.00		Yes (X)	$0	$280,880	$41,721
BRITTANY WRIGHT
RESIDENTIAL LIVING ADVISOR	40.00	0.00			$127,715	$0	$11,132	Yes (X)
MARISSA HODGE
RESIDENTIAL LIVING ADVISOR	40.00	0.00			$133,367	$0	$759	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$261,082	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$3,102,243	TotReportableCompRltdOrgAmt
Total Other Compensation	$168,668	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
ESKATON PROPERTIES INC
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	MANAGEMENT FEES	$568,547
DFS FLOORING
10461 OLD PLACERVILLE ROAD SUITE 1	SACRAMENTO	CA	95827	FLOORING CONTRACTOR	$129,742

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Related Organizations	$7,971	RelatedOrganizationsAmt
Total Contributions	$7,971	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HEALTH CARE RELATED	623312	$9,075,378	$9,075,378
HOMEOWNER MGMT & SVCS	624120	$723,420	$723,420
BARBER & BEAUTY	623312	$79,351	$79,351
CATERING & MEAL REVENUE	623312	$65,821	$65,821
APPLICANT FEE REVENUE	623312	$35,000	$35,000

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$33,353	TotalRevenueColumnAmt
Related Or Exempt Func Income	$33,353	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$10,012,323	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,020,294	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,012,323	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$4,385,348	TotalAmt
Program Services	$3,669,833	ProgramServicesAmt
Management And General	$715,515	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$72,924	TotalAmt
Program Services	$60,978	ProgramServicesAmt
Management And General	$11,946	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$776,186	TotalAmt
Program Services	$649,892	ProgramServicesAmt
Management And General	$126,294	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$323,137	TotalAmt
Program Services	$271,296	ProgramServicesAmt
Management And General	$51,841	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$568,547	TotalAmt
Management And General	$568,547	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$5,177	TotalAmt
Management And General	$5,177	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$392,230	TotalAmt
Program Services	$265,610	ProgramServicesAmt
Management And General	$126,620	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$69,218	TotalAmt
Management And General	$69,218	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$237,865	TotalAmt
Program Services	$139,817	ProgramServicesAmt
Management And General	$98,048	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$369,927	TotalAmt
Program Services	$320,175	ProgramServicesAmt
Management And General	$49,752	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$14,785	TotalAmt
Program Services	$9,980	ProgramServicesAmt
Management And General	$4,805	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$2,617	TotalAmt
Program Services	$298	ProgramServicesAmt
Management And General	$2,319	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$780,456	TotalAmt
Program Services	$780,456	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$699,486	TotalAmt
Program Services	$648,048	ProgramServicesAmt
Management And General	$51,438	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$144,035	TotalAmt
Management And General	$144,035	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
FOOD FOR RESIDENTS	$473,030	$473,030
HOA ASSESSMENT FEES	$160,128	$160,128
ANCILLARY COSTS	$68,440	$68,440
BAD DEBT	$28,176	$28,176

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$148,849	TotalAmt
Program Services	$79,750	ProgramServicesAmt
Management And General	$69,099	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,720,561	TotalAmt
Program Services	$7,625,907	ProgramServicesAmt
Management And General	$2,094,654	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,751,078	BOYAmt
EOY	$1,789,411	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$135,354	BOYAmt
EOY	$272,445	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$21,155	BOYAmt
EOY	$10,670	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$23,664	BOYAmt
EOY	$10,770	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$24,448,536	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$13,249,858	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$11,493,510	BOYAmt
EOY	$11,198,678	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$398,466	BOYAmt
EOY	$338,695	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$13,823,227	BOYAmt
EOY	$13,620,669	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$541,294	BOYAmt
EOY	$340,458	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$22,287	BOYAmt
EOY	$43,727	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$14,737,476	BOYAmt
EOY	$13,640,130	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,690,258	BOYAmt
EOY	$2,371,923	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$16,991,315	BOYAmt
EOY	$16,396,238	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$3,168,088	BOYAmt
EOY	-$2,775,569	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$3,168,088	BOYAmt
EOY	-$2,775,569	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$13,823,227	BOYAmt
EOY	$13,620,669	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$299,733	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$92,786	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,957	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,960	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year	$10,171	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,971	CurrentTaxYearAmt
Total	$28,059	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,753,439	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,845,629	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,154,859	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,552,754	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,012,323	CurrentTaxYearAmt
Total	$41,319,004	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,761,396	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,847,589	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,154,859	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,562,925	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,020,294	CurrentTaxYearAmt
Total	$41,347,063	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$898,227	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,145,515	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,422,005	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,020,917	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,063,533	CurrentTaxYearAmt
Total	$5,550,197	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$898,227	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,145,515	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,422,005	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,020,917	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,063,533	CurrentTaxYearAmt
Total	$5,550,197	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$35,796,866	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$35	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$23	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$20	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$200	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$278	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$35	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$23	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$20	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$200	CurrentTaxYearMinus1YearAmt
Total	$278	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$96,015	CurrentTaxYearMinus3YearsAmt
Total	$96,015	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,761,431	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,943,627	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,154,879	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,563,125	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,020,294	CurrentTaxYearAmt
Total	$41,443,356	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.86380	PublicSupportCY509Pct
Public Support PY509	0.86080	PublicSupportPY509Pct
Investment Income CY	0.00000	InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	MISCELLANEOUS INCOME - 2020 AMOUNT: $ 96,015.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$403,963	OtherCostOrOtherBasisAmt
Book Value	$403,963	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$17,102,591	OtherCostOrOtherBasisAmt
Depreciation	$8,825,925	DepreciationAmt
Book Value	$8,276,666	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,721,454	OtherCostOrOtherBasisAmt
Depreciation	$2,453,779	DepreciationAmt
Book Value	$2,267,675	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,932,879	OtherCostOrOtherBasisAmt
Depreciation	$1,729,977	DepreciationAmt
Book Value	$202,902	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$287,649	OtherCostOrOtherBasisAmt
Depreciation	$240,177	DepreciationAmt
Book Value	$47,472	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$11,198,678	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
DUE TO RELATED PARTIES	$1,201,012
INTEREST RATE SWAP AGREEMENTS	$1,162,658
EMPLOYEE FUND	$5,753
DEPOSITS	$2,500

Field	Value	IRS element (for citing)
Total Liability	$2,371,923	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	ASC 740, INCOME TAXES, PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT DISCLOSURE OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. RECOGNITION OF A TAX POSITION IS DETERMINED WHEN IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES. A TAX POSITION THAT MEETS THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD IS MEASURED AT THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH A TAXING AUTHORITY. ESKATON RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OPERATING EXPENSES. AS OF DECEMBER 31, 2023 AND 2022, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	Yes (1)	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (1)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	Yes (1)	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
TODD S MURCH
CEO (THRU 09/23)	$0	$487,642	$0	$111,455	$0	$1,213,834	$0	$27,514	$0	$16,896	$0	$1,857,341	$0	$879,209
SHERI PEIFER - PRESIDENT CEO
(AS OF 09/23)/SECRETARY (THRU 09/23)	$0	$451,547	$0	$52,000	$0	$75,033	$0	$20,507	$0	$30,229	$0	$629,316	$0	$75,033
MARK JENKINS
SVP & CFO	$0	$382,090	$0	$47,762	$0	$0	$0	$17,211	$0	$2,699	$0	$449,762	$0	$0
THOMAS GARBERSON - GENERAL
COUNSEL/SECRETARY (AS OF 09/23)	$0	$280,880	$0	$0	$0	$0	$0	$11,600	$0	$30,121	$0	$322,601	$0	$0

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, LINE 3	COMPENSATION FOR THE CEO WAS DETERMINED BY ESKATON PROPERTIES, INC., A RELATED ORGANIZATION, THAT USED ONE OR MORE OF THE METHODS DESCRIBED ON LINE 3 TO ESTABLISH COMPENSATION.
PART I, LINES 4A-B	THE PLAN IS LIMITED TO KEY EMPLOYEES WHO ARE DESIGNATED BY THE BOARD OF DIRECTORS. THE EMPLOYEE BECOMES FULLY VESTED UPON THE EARLIER OF HIS/HER TERMINATION OF EMPLOYMENT, AT HIS/HER NORMAL RETIREMENT DATE OR HIS/HER COMPLETION OF TEN YEARS OF EXECUTIVE MANAGEMENT SERVICE. FINAL AVERAGE PAY IS CALCULATED BY AVERAGING THE ANNUAL COMPENSATION FOR THE THREE CONSECUTIVE YEARS OUT OF THE LAST TEN YEARS OF SENIOR EXECUTIVE MANAGEMENT SERVICE THAT RESULTS IN THE HIGHEST AVERAGE. TODD S. MURCH AND SHERI PEIFER PARTICIPATED IN THE PLAN DURING THE YEAR. TODD S. MURCH AND SHERI PEIFER RECEIVED DISTRIBUTIONS OF $879,209 AND $75,033 RESPECTIVELY FROM THE PLAN IN 2023. TODD S. MURCH RECEIVED A SEVERANCE PAYMENT OF $250,000 IN 2023. SEVERANCE DETAILS ARE CONFIDENTIAL BUT ARE AVAILABLE TO THE IRS UPON REQUEST.
PART I, LINE 7	BONUSES FOR OFFICERS ARE BASED ON A FIXED PERCENTAGE OF THEIR ANNUAL SALARY AND GIVEN AT THE DISCRETION OF THE ESKATON PROPERTIES, INC. COMPENSATION COMMITTEE FOLLOWING A REVIEW OF EACH OFFICER'S PERFORMANCE IN RELATION TO THEIR GOALS FOR THE YEAR.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	ESKATON PROPERTIES, INC. PERFORMS THE ORGANIZATION'S MANAGEMENT DUTIES THROUGH COMMON OFFICERS AND KEY EMPLOYEES.
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION HAS ONE CORPORATE MEMBER. AS A SUBSIDIARY CORPORATION TO THE CORPORATE MEMBER, ALL OF THE ASSETS OF THE ORGANIZATION WOULD BE RECEIVED BY THE CORPORATE MEMBER UPON DISSOLUTION.
FORM 990, PART VI, SECTION A, LINE 7A	THE ORGANIZATION'S SOLE CORPORATE MEMBER HAS THE POWER TO APPOINT ALL DIRECTORS OTHER THAN THE PRESIDENT OF THE CORPORATION.
FORM 990, PART VI, SECTION A, LINE 7B	THE SOLE MEMBER RETAINS APPROVAL RIGHTS IN REGARD TO ANY POTENTIAL CHANGES THAT WOULD MATERIALLY AND ADVERSELY AFFECT THE VOTING OR TRANSFER MEMBERSHIP OF THE SOLE MEMBER AS WELL AS ANY CHANGES TO THE NUMBER OF DIRECTORS AND CREATING PROXY RIGHTS.
FORM 990, PART VI, SECTION B, LINE 11B	DATA TO PREPARE THE FORM 990 IS GATHERED BY THE DIRECTOR OF BUDGET AND FINANCIAL ANALYSIS. THE RETURN IS PREPARED BY A PROFESSIONAL ACCOUNTING FIRM AND REVIEWED BY THE DIRECTOR OF BUDGET AND FINANCIAL ANALYSIS, AS WELL AS THE CFO. THE FINAL FORM 990 IS SIGNED BY THE CFO.
FORM 990, PART VI, SECTION B, LINE 12C	OFFICERS AND DIRECTORS ARE REQUIRED TO ANNUALLY DISCLOSE THEIR POTENTIAL CONFLICTS OF INTEREST. THE CEO AND BOARD CHAIR MEET TO REVIEW ANY CONFLICTS THAT ARE DISCLOSED BY BOARD MEMBERS TO DETERMINE IF THE CONFLICTS RISE TO THE LEVEL THAT WOULD REQUIRE ABSTENTION FROM DISCUSSION AND VOTING. DIRECTORS ABSTAIN FROM VOTING AND DO NOT PARTICIPATE IN DISCUSSION OF BOARD ACTIONS RELATED TO POTENTIAL CONFLICTS OF INTEREST.
FORM 990, PART VI, SECTION C, LINE 19	THE ESKATON VILLAGE ROSEVILLE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE ESKATON VILLAGE ROSEVILLE FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Direct Controlling NADirectControllingNACd	Controlled OrganizationControlledOrganizationInd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt
ESKATON
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	942906307	SENIOR HOME-BASED SERVICES	CA	501(C)(3)	LINE 10	N/A	0
ESKATON FOUNDATION
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	680227233	FUNDRAISING	CA	501(C)(3)	LINE 7		0	ESKATON
ESKATON FOUNTAINWOOD LODGE
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	275246432	SENIOR RESIDENCES & SERVICES	CA	501(C)(3)	LINE 10		0	ESKATON
ESKATON LODGE GRANITE BAY
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	941663809	SENIOR RESIDENCES & SERVICES	CA	501(C)(3)	LINE 10		0	ESKATON
ESKATON PROPERTIES INC
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	942906316	SENIOR RESIDENCES & SERVICES	CA	501(C)(3)	LINE 10		0	ESKATON
ESKATON VILLAGE GRASS VALLEY
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	943358174	SENIOR RESIDENCES & SERVICES	CA	501(C)(3)	LINE 10		0	ESKATON
ESKATON VILLAGE PLACERVILLE
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	270704516	SENIOR RESIDENCES & SERVICES	CA	501(C)(3)	LINE 10		0	ESKATON
THE REUTLINGER COMMUNITY
4000 CAMINO TASSAJARA	DANVILLE	CA	94506	943201366	SENIOR RESIDENCES & SERVICES	CA	501(C)(3)	LINE 10		0	ESKATON

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Direct Controlling NADirectControllingNACd	Entity TypeEntityTypeTxt	Controlled OrganizationControlledOrganizationInd
CALIFORNIA HEALTHCARE CONSULTANTS
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	942761402	LEASED EMPLOYEES FOR SENIOR RESIDENCES	CA	N/A	C	0
LIVABLE DESIGN
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	942243808	PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERS	CA	N/A	C	0

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (1)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	Yes (1)	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (1)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
ESKATON PROPERTIES INC
E	$1,195,964	EOY BALANCE
ESKATON PROPERTIES INC
M	$568,547	FMV
ESKATON PROPERTIES INC
P	$8,089,757	FMV