2024-11-12T19:42:34-06:00 2023-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2023-01-01 942906316 ESKATON PROPERTIES INC ESKA 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MARK JENKINS CFO 9163340810 2024-11-07 1 1 TRACY S PAGLIA P00366884 2099556100 2024-11-07 2023 2024-10-15 13:58:12Z SHERI PEIFER 5105 MANZANITA AVENUE CARMICHAEL CA 95608 184637643 0 X WWW.ESKATON.ORG X 1983 CA ENHANCING LIVES OF OLDER ADULTS THROUGH INNOVATIVE WELLNESS, HOUSING AND SOCIAL SERVICES. 10 9 1726 9 3133628 0 1128086 3528485 96106718 91994120 1870975 26517080 6956644 7495806 106062423 129535491 198452 1217305 0 0 65840176 71473880 0 0 0 47845138 48928488 113883766 121619673 -7821343 7915818 144098373 148600932 98581582 87349746 45516791 61251186 X THE PRIMARY MISSION IS TO ENHANCE THE LIVES OF OLDER ADULTS THROUGH INNOVATIVE WELLNESS, HOUSING AND SOCIAL SERVICES. 0 1 43583744 0 38758247 HEALTH SERVICES: CONSISTS OF LICENSED SKILLED NURSING CARE CENTERS AND A LICENSED HOME HEALTH AGENCY. IN SKILLED NURSING CARE CENTERS, THE STAFF OF THE CARE CENTER, THE DOCTOR, AND THE RESIDENT/FAMILY ASSEMBLE A PLAN OF CARE. DEPENDING ON THE RESIDENT'S DIAGNOSIS, NEEDS, AND ABILITIES, THE PLAN MAY INCLUDE PHYSICAL, OCCUPATIONAL, AND/OR SPEECH THERAPY. HOME HEALTH SERVICES INCLUDE REHABILITATIVE SERVICES FROM A PHYSICAL, OCCUPATIONAL, OR SPEECH THERAPIST, AND SPECIALIZED CARE FROM A REGISTERED NURSE. CLIENTS ARE ASSURED OF SERVICES FROM A TRAINED PROFESSIONAL WHO HAS BEEN PRE-SCREENED AND BACKGROUND-CHECKED.SKILLED NURSING RESIDENT DAYS: 83,468 / HOME HEALTH VISITS: 11,346. PLEASE VISIT WWW.ESKATON.ORG FOR THE ESKATON ANNUAL REPORT. 38114301 0 53235873 RESIDENTIAL SERVICES: CONSISTS OF INDEPENDENT LIVING, ASSISTED LIVING, MEMORY CARE, AND CONTINUING CARE RETIREMENT COMMUNITIES. ALL LEVELS OF RESIDENTIAL SERVICES PROVIDE INTERIOR AND EXTERIOR MAINTENANCE, AS WELL AS AN EMERGENCY RESPONSE SYSTEM. THE CONTINUING CARE RETIREMENT COMMUNITY AFFORDS OLDER ADULTS THE OPPORTUNITY TO LIVE AMONG THEIR PEERS IN A COMFORTABLE ATTRACTIVE ENVIRONMENT. SOME COMMUNITIES OFFER ADDITIONAL SERVICES, SUCH AS MEALS, RECREATIONAL ACTIVITIES, HOUSEKEEPING, AND ASSISTANCE WITH DAILY ACTIVITIES. CONTINUING CARE RETIREMENT COMMUNITY RESIDENT DAYS: 156,560 / INDEPENDENT LIVING RESIDENT DAYS: 34,797 / ASSISTED LIVING & MEMORY CARE RESIDENT DAYS: 41,128. PLEASE VISIT WWW.ESKATON.ORG FOR THE ESKATON ANNUAL REPORT. 1217305 1217305 0 GRANTS TO RELATED ORGANIZATIONS. 82915350 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 131 0 1 1726 1 1 1 0 0 0 0 0 1 6 0 0 0 1 0 X 10 9 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 1 1 CA X DAN SEILER 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 TODD S MURCH CEO (THRU 09/23) 40.00 14.00 X X 1812931 0 44410 SHERI PEIFER - PRESIDENT CEO (AS OF 09/23)/SECRETARY (THRU 09/23) 40.00 14.00 X X 578580 0 50736 MARK JENKINS SVP & CFO 40.00 14.00 X 429852 0 19910 CHARLES GARCIA CHIEF INFORMATION OFFICER 40.00 0.00 X 357478 0 16336 HEATHER CRAIG - EXEC DIR ESKATON CARE GREENHAVEN (THRU 10/23) 40.00 0.00 X 345979 0 16589 THOMAS GARBERSON - GENERAL COUNSEL/SECRETARY (AS OF 09/23) 26.00 14.00 X 280880 0 41721 SCOTT WINANS SVP, OPERATIONS 15.00 30.00 X 291398 0 20756 KRISTY MOORE - DIR OF NURSING ESK CARE CTR GREENHAVEN (THRU 10/23) 40.00 0.00 X 269368 0 28443 GREGORY KLICK - EXEC DIR ESKATON VILLAGE CARMICHAEL 40.00 0.00 X 259805 0 23557 VALERIE LARDY - DIR OF NURSING ESK CARE CENTER MANZANITA (THRU 10/23) 40.00 0.00 X 267860 0 4724 PATRICIA BAYLESS DIRECTOR OF HUMAN RESOURCES 40.00 0.00 X 235204 0 31799 STEPHEN FIFE - EXEC DIR ESKATON CARE FAIR OAKS (THRU 10/23) 40.00 0.00 X 235041 0 29676 JULIE MAMMAD EXEC DIR, THE REUTLINGER COMMUNITY 40.00 0.00 X 215920 0 38848 JOHN MUEGGENBERG REHAB PROGRAM MANAGER (THRU 10/23) 40.00 0.00 X 231392 0 22969 TIGHE HAMMAM VP, RESIDENTIAL SERVICES 15.00 30.00 X 214600 0 31031 LAWRENCE GARCIA - CHAIR AS OF 05/23)/VICE CHAIR (THRU 05/23) 0.10 0.80 X 0 0 0 MAUREEN HEWITT VICE CHAIR (AS OF 05/23) 0.10 0.80 X 0 0 0 NANCY HEFFERNAN BOARD MEMBER 0.10 0.80 X 0 0 0 DAVID LINDEMAN BOARD MEMBER 0.10 0.80 X 0 0 0 PATRICIA MCFARLAND CHAIR (THRU 05/23)/BOARD MEMBER 0.10 0.80 X 0 0 0 LYDIA RAMIREZ BOARD MEMBER (AS OF 03/23) 0.10 0.80 X 0 0 0 JORDAN ROSE BOARD MEMBER 0.10 0.80 X 0 0 0 MARIANN SHELDON BOARD MEMBER 0.10 0.80 X 0 0 0 AMY YOTOPOULOS BOARD MEMBER 0.10 0.80 X 0 0 0 6026288 0 421505 105 0 1 0 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 DINING SERVICES 2672284 TWOMAGNETS INC PO BOX 103125 PASADENA CA 91189 NURSING REGISTRY 2213690 INTECH MECHANICAL 7501 GALILEE ROAD ROSEVILLE CA 95678 EQUIPMENT MAINTENANCE 1696059 SACRAMENTO VALLEY NURSING SERVICE PO BOX 938 RIO LINDA CA 95673 NURSING REGISTRY 851100 CALPRO CONSTRUCTION & PAINTING 1800 VERNON STREET 7 ROSEVILLE CA 95678 PAINTING CONTRACTOR 786224 38 1269856 1236370 1022259 1022259 3528485 CCRC SERVICES 623311 37043252 37043252 SKILLED NURSING SERVICES 623110 35756458 35756458 ASSISTED LIVING SERVICES 623312 10553703 10553703 OTHER RESIDENTIAL CARE SERVICES 623990 4704979 4704979 HOME HEALTH CARE SERVICES 621610 2945761 2945761 989967 989967 91994120 1430044 105215 1324829 45742196 34446992 46686993 8415159 -944797 26031833 25087036 25087036 MGMT/SUPPORT SERVICES FEES 541611 6679153 3028413 3650740 OTHER REVENUE 900099 816653 816653 7495806 129535491 91994120 3133628 30879258 X 1217305 1217305 4982220 4982220 53763493 39058585 14704908 1081060 503131 577929 7296859 7296859 4350248 3082717 1267531 3889221 3889221 107648 107648 303283 303283 12445963 10357526 2088437 940716 141333 799383 2476127 1084348 1391779 1683116 1683116 4073815 3386869 686946 441169 153070 288099 70931 3879 67052 2630780 2187064 443716 5209796 4559218 650578 3523380 3523380 ANCILLARY COSTS 2662148 2662148 BAD DEBT EXPENSE 1906015 1906015 FOOD FOR PATIENTS/RESID 1748466 1748466 QUALITY ASSURANCE FEES 1623845 1623845 3192069 1942972 1249097 121619673 82915350 38704323 0 8565348 10492170 1381679 5110638 10275943 8592464 1268825 1117250 639110 151295 989364 901626 164300262 131133026 40969898 33167236 57242484 57746073 3355281 3371912 19410441 27950268 144098373 148600932 9496543 5672861 8731034 8854255 56493326 49883652 1698973 1138005 22161706 21800973 98581582 87349746 X 45509288 61243683 7503 7503 45516791 61251186 144098373 148600932 X 7915818 6721626 1096951 X 0 1 X 1 0 X 156192 9798420 2932771 1128086 2505887 16521356 100481725 90466301 92804496 96106718 91994120 471853360 100637917 100264721 95737267 97234804 94500007 488374716 3174653 6307722 2607881 899261 1021630 14011147 0 3174653 6307722 2607881 899261 1021630 14011147 474363569 1547721 1132523 1528997 1354184 1324829 6888254 1547721 1132523 1528997 1354184 1324829 6888254 3426648 4630715 3816226 4098082 4467393 20439064 105612286 106027959 101082490 102687070 100292229 515702034 0.91980 0.90650 0.01340 0.01440 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER NON-OPERATING INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 3120392 692336 502464 361394 3953798 3820196 41498 -632147 109155 3120392 3340707 67015 437684 25210 3820196 2892653 60316 412538 24800 3340707 2403637 17221 477255 5460 2892653 0.59010 0.12630 0.28360 0 1 1 7410819 7410819 70413976 66746261 3667715 61412135 44317531 17094604 23072767 20069234 3003533 1990565 1990565 33167236 DUE FROM RELATED PARTIES 18042539 DUE FROM LIABILITY INSURER 7088142 ASSOCIATE MEMBER/PATIENT DEPOSITS 1863180 DEFERRED FINANCING COST 789539 PENSION OBLIGATION 166868 27950268 PROFESSIONAL LIABILITY 9752652 SELF-INSURED WORKERS' COMP 8254000 SELF-INSURED HEALTH PLAN LIABILITY 2529801 OTHER LIABILITIES 768875 REFUNDABLE CCRC MBRSHIP CONTRACTS 298169 DUE TO RELATED PARTIES 197476 21800973 X PART IV, LINE 2B: THE ORGANIZATION HOLDS RESIDENT FUNDS IN TRUST FOR SEVERAL COMMUNITIES. CCRC RESIDENTS WHO MOVE FROM INDEPENDENT TO ANOTHER LEVEL OF CARE ARE REQUIRED BY THEIR CONTRACT TO DEPOSIT IN AN ASSOCIATE MEMBERSHIP ACCOUNT UP TO $100,000 FROM THE PROCEEDS OF THE SALE OF THEIR INDEPENDENT MEMBERSHIP. RESIDENT TRUST AMOUNTS AT OTHER COMMUNITIES ARE VOLUNTARY AND FOR THE CONVENIENCE OF RESIDENTS. THE TRUST FUNDS ARE PRIMARILY HELD IN BANK ACCOUNTS OR INVESTMENT ACCOUNTS AND ARE RECONCILED MONTHLY. PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED FOR RESIDENT ASSISTANCE AND AN ANNUAL RESIDENT CELEBRATION. PART X, LINE 2: 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. 1 ESKATON VILLAGE GRASS VALLEY 5105 MANZANITA AVE CARMICHAEL CA 95608 943358174 501(C)(3) 580046 0 GENERAL SUPPORT ESKATON FOUNDATION 5105 MANZANITA AVE CARMICHAEL CA 95608 680227233 501(C)(3) 637259 0 GENERAL SUPPORT - MEMBERSHIP DONATIONS 2 0 PART I, LINE 2: GRANTS ARE TO RELATED ORGANIZATIONS WITH COMMON MANAGEMENT TO ASSIST WITH PROGRAM OPERATION EXPENSES. THE MANAGEMENT OF THE RELATED ORGANIZATIONS' OPERATIONS ARE OVERSEEN BY THE FILING ORGANIZATION. X X X X 1 1 0 0 0 0 0 1 0 TODD S MURCH CEO (THRU 09/23) 487642 0 111455 0 1213834 0 27514 0 16896 0 1857341 0 879209 0 SHERI PEIFER - PRESIDENT CEO (AS OF 09/23)/SECRETARY (THRU 09/23) 451547 0 52000 0 75033 0 20507 0 30229 0 629316 0 75033 0 MARK JENKINS SVP & CFO 382090 0 47762 0 0 0 17211 0 2699 0 449762 0 0 0 CHARLES GARCIA CHIEF INFORMATION OFFICER 327220 0 0 0 30258 0 13120 0 3216 0 373814 0 30258 0 HEATHER CRAIG - EXEC DIR ESKATON CARE GREENHAVEN (THRU 10/23) 160701 0 0 0 185278 0 7367 0 9222 0 362568 0 0 0 THOMAS GARBERSON - GENERAL COUNSEL/SECRETARY (AS OF 09/23) 280880 0 0 0 0 0 11600 0 30121 0 322601 0 0 0 SCOTT WINANS SVP, OPERATIONS 291398 0 0 0 0 0 0 0 20756 0 312154 0 0 0 KRISTY MOORE - DIR OF NURSING ESK CARE CTR GREENHAVEN (THRU 10/23) 174832 0 0 0 94536 0 7214 0 21229 0 297811 0 0 0 GREGORY KLICK - EXEC DIR ESKATON VILLAGE CARMICHAEL 244805 0 15000 0 0 0 10470 0 13087 0 283362 0 0 0 VALERIE LARDY - DIR OF NURSING ESK CARE CENTER MANZANITA (THRU 10/23) 110899 0 0 0 156961 0 4696 0 28 0 272584 0 0 0 PATRICIA BAYLESS DIRECTOR OF HUMAN RESOURCES 224480 0 10724 0 0 0 9629 0 22170 0 267003 0 0 0 STEPHEN FIFE - EXEC DIR ESKATON CARE FAIR OAKS (THRU 10/23) 166616 0 0 0 68425 0 7089 0 22587 0 264717 0 0 0 JULIE MAMMAD EXEC DIR, THE REUTLINGER COMMUNITY 215920 0 0 0 0 0 9002 0 29846 0 254768 0 0 0 JOHN MUEGGENBERG REHAB PROGRAM MANAGER (THRU 10/23) 140352 0 0 0 91040 0 6656 0 16313 0 254361 0 0 0 TIGHE HAMMAM VP, RESIDENTIAL SERVICES 212920 0 0 0 1680 0 8805 0 22226 0 245631 0 0 0 PART I, LINES 4A-B THE FOLLOWING SEVERANCE PAYMENTS WERE MADE IN 2023: HEATHER CRAIG - $163,020 STEPHEN FIFE - $58,250 VALERIE LARDY - $140,000 KRISTY MOORE - $94,536 JOHN MUEGGENBERG - $69,403 TODD S. MURCH - $250,000 SEVERANCE DETAILS ARE CONFIDENTIAL BUT ARE AVAILABLE TO THE IRS UPON REQUEST. 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. CHARLES GARCIA, TODD S. MURCH, AND SHERI PEIFER PARTICIPATED IN THE PLAN DURING THE YEAR. THE FOLLOWING INDIVIDUALS RECEIVED DISTRIBUTIONS FROM THE PLAN IN 2023: CHARLES GARCIA - $30,258 TODD S. MURCH - $879,209 SHERI PEIFER - $75,033 PART I, LINE 7 BONUSES FOR OFFICERS ARE BASED ON A FIXED PERCENTAGE OF THEIR ANNUAL SALARY AND GIVEN AT THE DISCRETION OF THE COMPENSATION COMMITTEE FOLLOWING A REVIEW OF EACH OFFICER'S PERFORMANCE IN RELATION TO THEIR GOALS FOR THE YEAR. BONUSES FOR OTHER EMPLOYEES ARE GIVEN AT THE DISCRETION OF THE CEO. A CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 000000000 2022-08-31 24109000 TO REFUND PRIOR TAX-EXEMPT BOND ISSUES DATED 12/14/06 AND 9/17/13 0 0 0 B ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS 943130123 00037CUQ1 2013-06-06 55568973 PROVIDE FUNDS TO REFUND PRIOR ISSUE DATED 05/15/08 0 0 0 C CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 1307955V5 2012-05-22 39890381 PROVIDE FUNDS TO REFUND PRIOR ISSUE DATED 2/10/05; FINANCE IMPROV. & EQUIP. 0 0 0 A 6172576 24109000 482180 23625000 1820 2022 1 0 1 1 B 15285000 55568973 4147750 932004 50489219 2013 1 0 1 1 C 13105000 40183124 3762412 723658 8085284 27611770 2015 1 0 1 1 A 0 1 1 1 0 0.00000 0.00330 0.00330 1 1 0.17340 1 1 B 0 1 1 1 0 0.00000 0.00940 0.00940 1 1 0.04890 0 1 C 0 1 1 1 0 0.00000 0.00000 0.00000 1 0 1 A 0 1 0 0 1 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 0 0 1 0 0 0 0 1 A 1 B 1 C 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS DATE THE REBATE COMPUTATION WAS PERFORMED: 12/01/2023 ISSUER NAME: CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/01/2023 SCHEDULE K SUPPLENTAL INFORMATION PART II, LINE 3, COLUMN C: TOTAL PROCEEDS EXCEED ISSUE PRICE BY $292,743 DUE TO INVESTMENT PROCEEDS EARNED DURING THE PROJECT PERIOD. X CCRC MEMBERSHIPS 6 1022259 FMV 6 0 0 0 PART I, COLUMN (B): THE AMOUNT IN PART I, COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART III, LINE 3 THE HEALTH SERVICES PROGRAM WAS DISCONTINUED IN SEPTEMBER 2023 AFTER THE SALE OF THREE STANDALONE SKILLED NURSING CENTERS THAT WERE HELD BY ESKATON PROPERTIES, INC. 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 B, LINE 15 THE BOARD OF DIRECTORS USES A THIRD PARTY PROFESSIONAL CONSULTANT TO GATHER DATA FROM A WIDE RANGE OF COMPARABLE ORGANIZATIONS EVERY TWO YEARS. A COMPENSATION COMMITTEE MADE UP OF THE BOARD OF DIRECTORS REVIEWS THE THIRD PARTY PROFESSIONAL CONSULTANT'S REPORT AND SUBMITS THE PROPOSED COMPENSATION TO THE FULL BOARD FOR APPROVAL AT ITS ANNUAL FEBRUARY MEETING. THE COMPENSATION AMOUNT IS RECORDED IN THE ORIGINAL MINUTES OF THE COMPENSATION COMMITTEE AND THE BOARD. THE BOARD REVIEWS AND APPROVES THE COMPENSATION FOR THE CEO ANNUALLY. FOR OTHER HIGHLY COMPENSATED EMPLOYEES, COMPENSATION IS DETERMINED BY THE CEO BASED ON ANNUAL DATA FROM SURVEYS OF COMPARABLE ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ESKATON PROPERTIES, INC. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE ESKATON PROPERTIES, INC. FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G DINING SERVICES: PROGRAM SERVICE EXPENSES 3,569,174. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,569,174. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 4,208,623. MANAGEMENT AND GENERAL EXPENSES 372,480. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,581,103. OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 2,579,729. MANAGEMENT AND GENERAL EXPENSES 1,715,957. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,295,686. FORM 990, PART XI, LINE 9: PENSION RELATED CHANGES OTHER THAN NET PERIODIC PENSION COST 732,166. PARTNERSHIP UBI FOR TAX PURPOSES, NOT FOR BOOK PURPOSES -105,215. EMPLOYEE RETENTION CREDIT RECEIVED FOR A PRIOR PERIOD 470,000. ESKATON LODGE GRANITE BAY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 941663809 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 0 ESKATON VILLAGE GRASS VALLEY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 943358174 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 0 ESKATON VILLAGE ROSEVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 680472230 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 0 ESKATON VILLAGE PLACERVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 270704516 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 0 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 ESKATON 0 ESKATON FOUNTAINWOOD LODGE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 275246432 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 0 THE REUTLINGER COMMUNITY 4000 CAMINO TASSAJARA DANVILLE CA 94506 943201366 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 0 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 0 1 1 1 1 0 0 0 0 1 0 1 0 0 0 0 1 1 0 ESKATON FOUNDATION B 637259 FMV ESKATON VILLAGE GRASS VALLEY B 580046 FMV ESKATON FOUNDATION C 248226 FMV ESKATON LODGE GRANITE BAY C 713305 FMV ESKATON VILLAGE PLACERVILLE C 308325 FMV CALIFORNIA HEALTHCARE CONSULTANTS D 987034 EOY BALANCE ESKATON D 4872885 EOY BALANCE ESKATON FOUNDATION D 422419 EOY BALANCE ESKATON FOUNTAINWOOD LODGE D 4306765 EOY BALANCE ESKATON LODGE GRANITE BAY D 273557 EOY BALANCE ESKATON VILLAGE PLACERVILLE D 439165 EOY BALANCE ESKATON VILLAGE ROSEVILLE D 1195964 EOY BALANCE THE REUTLINGER COMMUNITY D 5451349 EOY BALANCE LIVABLE DESIGN E 80940 EOY BALANCE ESKATON J 59780 FMV ESKATON L 93499 FMV ESKATON LODGE GRANITE BAY L 477379 FMV ESKATON VILLAGE GRASS VALLEY L 690571 FMV ESKATON VILLAGE PLACERVILLE L 314977 FMV ESKATON VILLAGE ROSEVILLE L 568547 FMV THE REUTLINGER COMMUNITY L 892135 FMV CALIFORNIA HEALTHCARE CONSULTANTS Q 1823451 FMV ESKATON Q 516330 FMV ESKATON FOUNDATION Q 268062 FMV ESKATON LODGE GRANITE BAY Q 5571233 FMV ESKATON VILLAGE GRASS VALLEY Q 8219947 FMV ESKATON VILLAGE PLACERVILLE Q 6026756 FMV ESKATON VILLAGE ROSEVILLE Q 8089757 FMV THE REUTLINGER COMMUNITY Q 18892267 FMV ESKATON R 280000 FMV