ESKATON VILLAGE-GRASS VALLEY: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: ESKATON VILLAGE-GRASS VALLEY (EIN 94-3358174)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-10
IRS object ID: 202303149349306150
Schema version: 2022v5.0
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	2023-11-10T17:42:14-06:00	ReturnTs
Tax Period End	2022-12-31	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	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	943358174	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ESKATON VILLAGE GRASS VALLEY	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	2023-11-02	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	MARK	PersonFirstNm
Person Last	JENKINS	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	TRACY S PAGLIA	PreparerPersonNm
PTIN	P00366884	PTIN
Phone	2099556100	PhoneNum
Preparation	2023-11-02	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	TODD S MURCH	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	$15,889,890	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	2002	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	141	TotalEmployeeCnt
Total Volunteers	10	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$201,303	CYContributionsGrantsAmt
PY Program Service Revenue	$9,472,649	PYProgramServiceRevenueAmt
CY Program Service Revenue	$10,180,623	CYProgramServiceRevenueAmt
PY Investment Income	$12,139	PYInvestmentIncomeAmt
CY Investment Income	$13,345	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$9,484,788	PYTotalRevenueAmt
CY Total Revenue	$10,395,271	CYTotalRevenueAmt
PY Grants And Similar Paid	$1,571,774	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	$4,184,603	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,306,864	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,892,226	PYOtherExpensesAmt
CY Other Expenses	$5,375,679	CYOtherExpensesAmt
PY Total Expenses	$10,648,603	PYTotalExpensesAmt
CY Total Expenses	$9,682,543	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,163,815	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$712,728	CYRevenuesLessExpensesAmt
Total Assets BOY	$8,132,637	TotalAssetsBOYAmt
Total Assets EOY	$8,129,465	TotalAssetsEOYAmt
Total Liabilities BOY	$21,395,236	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$20,738,471	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$13,262,599	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$12,609,006	NetAssetsOrFundBalancesEOYAmt
Mission	THE PRIMARY MISSION IS TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$7,661,240	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$10,180,623	RevenueAmt
Desc	INDEPENDENT LIVING APARTMENTS WITH SERVICES AND ASSISTED LIVING APARTMENTS. ALL RESIDENTS HAVE AN EMERGENCY RESPONSE SYSTEM WITH 24-HOUR STAFFING, SHUTTLE SERVICE, ACCESS TO THE FITNESS CENTER, AN IN-HOUSE PHYSICIAN, SERVICES OF A RECREATION COORDINATOR AND ADVICE NURSE, AND A FULL RANGE OF RECREATIONAL ACTIVITIES THAT MAY INCLUDE GARDENING, ARTS & CRAFT PROJECTS, CURRENT EVENTS DISCUSSIONS AND EXERCISE. ESKATON VILLAGE GRASS VALLEY OPERATING STATISTICS - RESIDENT DAYS: 46,880. PLEASE VISIT WWW.ESKATON.ORG FOR THE ESKATON ANNUAL REPORT.	Desc
Total Program Service Expenses	$7,661,240	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	21	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	141	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 (13 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
TODD S MURCH
CEO	2.00	52.00	Yes (X)	Yes (X)	$0	$851,590	$324,844
SHERI PEIFER
PRESIDENT & SECRETARY	2.00	52.00		Yes (X)	$0	$533,458	$95,505
MARK JENKINS
SR VP & CFO	2.00	52.00		Yes (X)	$0	$498,322	$10,124
PATRICIA MCFARLAND
CHAIR	0.10	0.80	Yes (X)		$0	$0	$0
LAWRENCE GARCIA
VICE CHAIR	0.10	0.80	Yes (X)		$0	$0	$0
NANCY HEFFERNAN
BOARD MEMBER	0.10	0.80	Yes (X)		$0	$0	$0
MAUREEN HEWITT
BOARD MEMBER	0.10	0.80	Yes (X)		$0	$0	$0
JACQUELYN KUNG
BOARD MEMBER	0.10	0.80	Yes (X)		$0	$0	$0
DAVID LINDEMAN
BOARD MEMBER	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
SARAH STEENHAUSEN
VICE CHAIR THRU 02/22	0.10	0.80	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$1,883,370	TotReportableCompRltdOrgAmt
Total Other Compensation	$430,473	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 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	$642,779
HOMEWELL CARE SERVICES
300 HARDING BLVD STE 214	ROSEVILLE	CA	95678	NURSING REGISTRY	$289,664
RONDHA'S AFTER CARE
113 PRESLEY WAY STE 9	GRASS VALLEY	CA	95945	NURSING REGISTRY	$265,452
DFS FLOORING
10461 OLD PLACERVILLE RD STE 170	SACRAMENTO	CA	95827	FLOORING CONTRACTOR	$190,331
SIMAS FLOOR & DESIGN COMPANY
3550 POWER INN ROAD	SACRAMENTO	CA	95826	FLOORING CONTRACTOR	$139,915

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	6	CntrctRcvdGreaterThan100KCnt
Related Organizations	$201,303	RelatedOrganizationsAmt
Total Contributions	$201,303	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HEALTH CARE RELATED SERVICE	623312	$9,888,029	$9,888,029
HOMEOWNER MGMT. & SVCS.	624120	$177,410	$177,410
APPLICANT FEES	623312	$75,250	$75,250
BARBER & BEAUTY	623312	$33,012	$33,012
CATERING & MEAL REVENUE	623312	$6,922	$6,922

Field	Value	IRS element (for citing)
Total Program Service Revenue	$10,180,623	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$19,199	TotalRevenueColumnAmt
Exclusion	$19,199	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$5,486,265	SecuritiesAmt
Other	$2,500	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$5,494,619	SecuritiesAmt
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$8,354	SecuritiesAmt
Other	$2,500	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$5,854	TotalRevenueColumnAmt
Exclusion	-$5,854	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,395,271	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,180,623	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$13,345	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,230,041	TotalAmt
Program Services	$2,666,890	ProgramServicesAmt
Management And General	$563,151	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$90,349	TotalAmt
Program Services	$74,544	ProgramServicesAmt
Management And General	$15,805	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$738,317	TotalAmt
Program Services	$609,172	ProgramServicesAmt
Management And General	$129,145	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$248,157	TotalAmt
Program Services	$205,848	ProgramServicesAmt
Management And General	$42,309	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$642,779	TotalAmt
Management And General	$642,779	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$4,414	TotalAmt
Management And General	$4,414	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$914,026	TotalAmt
Program Services	$859,376	ProgramServicesAmt
Management And General	$54,650	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$94,963	TotalAmt
Management And General	$94,963	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$311,692	TotalAmt
Program Services	$203,691	ProgramServicesAmt
Management And General	$108,001	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$610,965	TotalAmt
Program Services	$536,275	ProgramServicesAmt
Management And General	$74,690	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$14,986	TotalAmt
Program Services	$12,201	ProgramServicesAmt
Management And General	$2,785	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$7,546	TotalAmt
Program Services	$1,292	ProgramServicesAmt
Management And General	$6,254	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$901,159	TotalAmt
Program Services	$901,159	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$761,144	TotalAmt
Program Services	$736,127	ProgramServicesAmt
Management And General	$25,017	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$185,684	TotalAmt
Management And General	$185,684	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
FOOD FOR RESIDENTS	$538,183	$538,183
HOA ASSESSMENT FEES	$193,482	$193,482
ANCILLARY COSTS	$29,483	$29,483
OTHER FINANCING FEES	$7,153	$7,153

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$158,020	TotalAmt
Program Services	$86,364	ProgramServicesAmt
Management And General	$71,656	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,682,543	TotalAmt
Program Services	$7,661,240	ProgramServicesAmt
Management And General	$2,021,303	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$305,600	BOYAmt
EOY	$387,952	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$110,985	BOYAmt
EOY	$116,371	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$64,868	BOYAmt
EOY	$118,555	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$19,782	BOYAmt
EOY	$11,669	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$45,677	BOYAmt
EOY	$46,534	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$21,665,749	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$16,525,607	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$5,201,831	BOYAmt
EOY	$5,140,142	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$2,097,668	BOYAmt
EOY	$2,042,645	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$286,226	BOYAmt
EOY	$265,597	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,132,637	BOYAmt
EOY	$8,129,465	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$486,657	BOYAmt
EOY	$613,181	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$58,753	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$20,891,061	BOYAmt
EOY	$20,032,726	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$17,518	BOYAmt
EOY	$33,811	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$21,395,236	BOYAmt
EOY	$20,738,471	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	-$13,262,599	BOYAmt
EOY	-$12,609,006	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$13,262,599	BOYAmt
EOY	-$12,609,006	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,132,637	BOYAmt
EOY	$8,129,465	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$712,728	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$59,135	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	$1,591,949	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,016,365	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,890	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$201,303	CurrentTaxYearAmt
Total	$2,811,507	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$9,388,964	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$9,754,409	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,340,898	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9,472,649	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,180,623	CurrentTaxYearAmt
Total	$48,137,543	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$10,980,913	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10,770,774	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,342,788	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9,472,649	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,381,926	CurrentTaxYearAmt
Total	$50,949,050	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,582,851	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,000,397	CurrentTaxYearMinus3YearsAmt
Current Tax Year	$198,452	CurrentTaxYearAmt
Total	$2,781,700	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$63,595	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$75,267	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$172,593	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$243,493	CurrentTaxYearMinus1YearAmt
Current Tax Year	$100,036	CurrentTaxYearAmt
Total	$654,984	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,646,446	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,075,664	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$172,593	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$243,493	CurrentTaxYearMinus1YearAmt
Current Tax Year	$298,488	CurrentTaxYearAmt
Total	$3,436,684	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$47,512,366	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$46,077	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$46,056	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$26,427	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$20,969	CurrentTaxYearMinus1YearAmt
Current Tax Year	$19,199	CurrentTaxYearAmt
Total	$158,728	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$46,077	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$46,056	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$26,427	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$20,969	CurrentTaxYearMinus1YearAmt
Current Tax Year	$19,199	CurrentTaxYearAmt
Total	$158,728	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,026,990	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10,816,830	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,369,215	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9,493,618	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,401,125	CurrentTaxYearAmt
Total	$51,107,778	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.92970	PublicSupportCY509Pct
Public Support PY509	0.93120	PublicSupportPY509Pct
Investment Income CY	0.00310	InvestmentIncomeCYPct
Investment Income PY	0.00380	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

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	$264,818	OtherCostOrOtherBasisAmt
Book Value	$264,818	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$13,853,274	OtherCostOrOtherBasisAmt
Depreciation	$11,011,181	DepreciationAmt
Book Value	$2,842,093	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,024,652	OtherCostOrOtherBasisAmt
Depreciation	$3,446,988	DepreciationAmt
Book Value	$1,577,664	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,381,512	OtherCostOrOtherBasisAmt
Depreciation	$2,067,438	DepreciationAmt
Book Value	$314,074	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$141,493	OtherCostOrOtherBasisAmt
Book Value	$141,493	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$5,140,142	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
DEPOSITS	$32,890
DUE TO RELATED PARTIES	$921

Field	Value	IRS element (for citing)
Total Liability	$33,811	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 TOPIC 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, 2022 AND 2021, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	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 (3 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	$0	$713,571	$0	$138,019	$0	$0	$0	$302,320	$0	$22,524	$0	$1,176,434	$0	$0
SHERI PEIFER
PRESIDENT & SECRETARY	$0	$379,108	$0	$154,350	$0	$0	$0	$65,276	$0	$30,229	$0	$628,963	$0	$0
MARK JENKINS
SR VP & CFO	$0	$343,322	$0	$155,000	$0	$0	$0	$7,425	$0	$2,699	$0	$508,446	$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, LINE 4B	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 AND RECEIVED CONTRIBUTIONS OF $259,466 AND $55,376, RESPECTIVELY, WHICH WERE TRANSFERRED TO A QUALIFIED RETIREMENT PLAN. TODD S. MURCH PARTICIPATED IN THE PLAN DURING THE YEAR AND $42,854 WAS ACCRUED FOR HIS PROJECTED BENEFITS.
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. MARK JENKINS AND SHERI PEIFER RECEIVED DISCRETIONARY RETENTION BONUSES IN 2022 THAT WERE ASSOCIATED WITH THE CEO'S RETIREMENT.

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 GRASS VALLEY GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE ESKATON VILLAGE GRASS VALLEY 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 PLACERVILLE
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	270704516	SENIOR RESIDENCES & SERVICES	CA	501(C)(3)	LINE 10		0	ESKATON
ESKATON VILLAGE ROSEVILLE
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	680472230	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	0	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
C	$198,452	FMV
ESKATON PROPERTIES INC
M	$642,779	FMV
ESKATON PROPERTIES INC
P	$7,255,220	FMV