2023-11-10T17:42:14-06:00 2022-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2022-01-01 943358174 ESKATON VILLAGE GRASS VALLEY ESKA 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MARK JENKINS CFO 9163340810 2023-11-02 1 MARK JENKINS XXX-XX-XXXX 1 TRACY S PAGLIA P00366884 2099556100 2023-11-02 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TODD S MURCH 5105 MANZANITA AVENUE CARMICHAEL CA 95608 15889890 0 X WWW.ESKATON.ORG X 2002 CA TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 10 9 141 10 0 0 0 201303 9472649 10180623 12139 13345 0 0 9484788 10395271 1571774 0 0 0 4184603 4306864 0 0 0 4892226 5375679 10648603 9682543 -1163815 712728 8132637 8129465 21395236 20738471 -13262599 -12609006 THE PRIMARY MISSION IS TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 0 0 7661240 0 10180623 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. 7661240 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 21 0 1 141 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 9 0 1 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 CA X DAN SEILER 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 TODD S MURCH CEO 2.00 52.00 X X 0 851590 324844 SHERI PEIFER PRESIDENT & SECRETARY 2.00 52.00 X 0 533458 95505 MARK JENKINS SR VP & CFO 2.00 52.00 X 0 498322 10124 PATRICIA MCFARLAND CHAIR 0.10 0.80 X 0 0 0 LAWRENCE GARCIA VICE CHAIR 0.10 0.80 X 0 0 0 NANCY HEFFERNAN BOARD MEMBER 0.10 0.80 X 0 0 0 MAUREEN HEWITT BOARD MEMBER 0.10 0.80 X 0 0 0 JACQUELYN KUNG BOARD MEMBER 0.10 0.80 X 0 0 0 DAVID LINDEMAN BOARD MEMBER 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 SARAH STEENHAUSEN VICE CHAIR THRU 02/22 0.10 0.80 X 0 0 0 0 1883370 430473 0 0 1 0 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MANAGEMENT FEES 642779 HOMEWELL CARE SERVICES 300 HARDING BLVD STE 214 ROSEVILLE CA 95678 NURSING REGISTRY 289664 RONDHA'S AFTER CARE 113 PRESLEY WAY STE 9 GRASS VALLEY CA 95945 NURSING REGISTRY 265452 DFS FLOORING 10461 OLD PLACERVILLE RD STE 170 SACRAMENTO CA 95827 FLOORING CONTRACTOR 190331 SIMAS FLOOR & DESIGN COMPANY 3550 POWER INN ROAD SACRAMENTO CA 95826 FLOORING CONTRACTOR 139915 6 201303 201303 HEALTH CARE RELATED SERVICE 623312 9888029 9888029 HOMEOWNER MGMT. & SVCS. 624120 177410 177410 APPLICANT FEES 623312 75250 75250 BARBER & BEAUTY 623312 33012 33012 CATERING & MEAL REVENUE 623312 6922 6922 10180623 19199 19199 5486265 2500 5494619 0 -8354 2500 -5854 -5854 10395271 10180623 0 13345 3230041 2666890 563151 90349 74544 15805 738317 609172 129145 248157 205848 42309 642779 642779 4414 4414 914026 859376 54650 94963 94963 311692 203691 108001 610965 536275 74690 14986 12201 2785 7546 1292 6254 901159 901159 761144 736127 25017 185684 185684 FOOD FOR RESIDENTS 538183 538183 HOA ASSESSMENT FEES 193482 193482 ANCILLARY COSTS 29483 29483 OTHER FINANCING FEES 7153 7153 158020 86364 71656 9682543 7661240 2021303 0 305600 387952 110985 116371 64868 118555 19782 11669 45677 46534 21665749 16525607 5201831 5140142 2097668 2042645 286226 265597 8132637 8129465 486657 613181 0 58753 20891061 20032726 17518 33811 21395236 20738471 X -13262599 -12609006 -13262599 -12609006 8132637 8129465 712728 -59135 0 X 0 1 X 1 0 X 1591949 1016365 1890 0 201303 2811507 9388964 9754409 9340898 9472649 10180623 48137543 10980913 10770774 9342788 9472649 10381926 50949050 1582851 1000397 198452 2781700 63595 75267 172593 243493 100036 654984 1646446 1075664 172593 243493 298488 3436684 47512366 46077 46056 26427 20969 19199 158728 46077 46056 26427 20969 19199 158728 11026990 10816830 9369215 9493618 10401125 51107778 0.92970 0.93120 0.00310 0.00380 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 264818 264818 13853274 11011181 2842093 5024652 3446988 1577664 2381512 2067438 314074 141493 141493 5140142 DEPOSITS 32890 DUE TO RELATED PARTIES 921 33811 X PART X, LINE 2: 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. 0 1 0 0 0 0 0 1 0 TODD S MURCH CEO 0 713571 0 138019 0 0 0 302320 0 22524 0 1176434 0 0 SHERI PEIFER PRESIDENT & SECRETARY 0 379108 0 154350 0 0 0 65276 0 30229 0 628963 0 0 MARK JENKINS SR VP & CFO 0 343322 0 155000 0 0 0 7425 0 2699 0 508446 0 0 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. 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. 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 ESKATON LODGE GRANITE BAY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 941663809 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 0 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906316 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 VILLAGE ROSEVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 680472230 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 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 ESKATON PROPERTIES INC C 198452 FMV ESKATON PROPERTIES INC M 642779 FMV ESKATON PROPERTIES INC P 7255220 FMV