2023-11-13T16:41:56-06:00 2022-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2022-01-01 942906316 ESKATON PROPERTIES INC ESKA 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MARK JENKINS CFO 9163340810 2023-11-10 1 MARK JENKINS XXX-XX-XXXX 1 TRACY S PAGLIA P00366884 2099556100 2023-11-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TODD S MURCH 5105 MANZANITA AVENUE CARMICHAEL CA 95608 129839222 0 X WWW.ESKATON.ORG X 1983 CA TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 10 9 1777 10 2997232 0 2945146 1128086 92804496 96106718 15824100 1870975 6608034 6956644 118181776 106062423 0 198452 0 0 63602874 65840176 0 0 0 48716917 47845138 112319791 113883766 5861985 -7821343 167431706 144098373 98845545 98581582 68586161 45516791 X THE PRIMARY MISSION IS TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 0 0 50759813 0 47268276 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: 100,681 / HOME HEALTH VISITS: 11,928. PLEASE VISIT WWW.ESKATON.ORG FOR THE ESKATON ANNUAL REPORT. 36076614 0 48838442 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: 158,633 / INDEPENDENT LIVING RESIDENT DAYS: 35,670 / ASSISTED LIVING & MEMORY CARE RESIDENT DAYS: 27,067. PLEASE VISIT WWW.ESKATON.ORG FOR THE ESKATON ANNUAL REPORT. 198452 198452 0 GRANTS TO RELATED ORGANIZATIONS 87034879 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 0 0 0 0 0 1 1 1 0 0 1 132 0 1 1777 1 1 1 0 0 0 0 0 0 0 0 0 0 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 40.00 14.00 X X 851590 0 324844 SHERI PEIFER PRESIDENT & SECRETARY 40.00 14.00 X 533458 0 95505 MARK JENKINS SVP & CFO 40.00 14.00 X 498322 0 10124 CHARLES GARCIA CHIEF INFORMATION OFFICER 40.00 0.00 X 321075 0 58165 THOMAS GARBERSON GENERAL COUNSEL 40.00 0.00 X 250910 0 35766 GREGORY KLICK EXEC DIR ESKATON VILLAGE CARMICHAEL 40.00 0.00 X 262899 0 18079 STEPHEN FIFE EXEC DIR ESKATON CARE FAIR OAKS 40.00 0.00 X 236069 0 37288 ROBERT BRANDI VP, HEALTHCARE SERVICES 40.00 0.00 X 220377 0 27945 HEATHER CRAIG EXEC DIR ESKATON CARE GREENHAVEN 40.00 0.00 X 219625 0 19318 TIGHE HAMMAM VP, RESIDENTIAL SERVICES 15.00 30.00 X 208548 0 26874 PENNY MALLETTE EXEC DIR O'CONNOR WOODS 40.00 0.00 X 197964 0 34157 EVELYN MCGRATH EXEC DIR ESKATON VILLAGE PLACERVILLE 40.00 0.00 X 194961 0 28095 DANIEL SEILER DIRECTOR OF FINANCE 40.00 0.00 X 183160 0 34088 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 4178958 0 750248 85 0 1 0 MORRISON LIVING PO BOX 102289 ATLANTA GA 30368 DINING SERVICES 2884899 TWOMAGNETS INC PO BOX 103125 PASADENA CA 91189 NURSING REGISTRY 2876428 SIGNATURE STAFF RESOURCES LLC 1460 T L TOWNSEND DRIVE 104 ROCKWALL TX 75032 NURSING REGISTRY 1970048 INTECH MECHANICAL COMPANY LLC 7501 GALILEE ROAD ROSEVILLE CA 95678 EQUIPMENT MAINTENANCE 1458167 SACRAMENTO VALLEY NURSING SERVICE PO BOX 938 RIO LINDA CA 95673 NURSING REGISTRY 786695 36 1002710 125376 1128086 SKILLED NURSING SERVICES 623110 42786255 42786255 CCRC SERVICES 623311 35133758 35133758 ASSISTED LIVING SERVICES 623312 9529255 9529255 OTHER RESIDENTIAL CARE SERVICES 623990 4452216 4452216 HOME HEALTH CARE SERVICES 621610 3219848 3219848 985386 985386 96106718 1492854 138670 1354184 24154920 23773346 3453 381574 -3453 378121 378121 MGMT/SUPPORT SERVICES FEES 541611 6323189 2858562 3464627 OTHER REVENUE 900099 633455 633455 6956644 106062423 96106718 2997232 5830387 X 198452 198452 3590865 3590865 52318139 39432375 12885764 1244620 1006965 237655 4501622 8228560 -3726938 4184930 3071986 1112944 375909 375909 381716 381716 337654 337654 15119389 13247513 1871876 1024369 162759 861610 2353789 1141449 1212340 1704844 1704844 4142226 3449989 692237 431623 138164 293459 68213 1804 66409 2578721 2122867 455854 6280338 5557134 723204 2255866 2255866 ANCILLARY COSTS 2882762 2882762 FOOD FOR PATIENTS/RESID 1835119 1835119 QUALITY ASSURANCE FEES 1707548 1707548 BAD DEBT EXPENSE 1103557 1103557 3261495 1745876 1515619 113883766 87034879 26848887 0 11073140 8565348 1658416 1381679 7911128 10275943 1034000 1268825 600444 639110 965356 989364 197779054 156809156 42584690 40969898 74216604 57242484 3328094 3355281 24059834 19410441 167431706 144098373 6456079 9496543 7489600 8731034 59904382 56493326 2053195 1698973 22942289 22161706 98845545 98581582 X 68578658 45509288 7503 7503 68586161 45516791 167431706 144098373 X -7821343 -13346379 -1901648 X 0 1 X 1 0 X 1505173 156192 9798420 2932771 1128086 15520642 94915747 100481725 90466301 92804496 96106718 474774987 96420920 100637917 100264721 95737267 97234804 490295629 8294880 3174653 6307722 2607881 899261 21284397 0 8294880 3174653 6307722 2607881 899261 21284397 469011232 1812943 1547721 1132523 1528997 1354184 7376368 84814 84814 1897757 1547721 1132523 1528997 1354184 7461182 3684535 3426648 4630715 3816226 4098082 19656206 102003212 105612286 106027959 101082490 102687070 517413017 0.90650 0.90410 0.01440 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 3820196 41498 -632147 109155 3120392 3340707 67015 437684 25210 3820196 2892653 60316 412538 24800 3340707 2403637 17221 477255 5460 2892653 2551218 15628 -154768 8441 2403637 0.51090 0.16000 0.32910 0 1 1 9326810 9326810 83816015 79303740 4512275 71645641 51774670 19870971 30382391 25730746 4651645 2608197 2608197 40969898 ASSOCIATE MEMBER/PATIENT DEPOSITS 2340435 DUE FROM RELATED PARTIES 12900643 DUE FROM LIABILITY INSURER 3213650 DEFERRED FINANCING COST 955713 19410441 SELF-INSURED WORKERS' COMP 9027000 REFUNDABLE CCRC MBRSHIP CONTRACTS 30317 PROFESSIONAL LIABILITY 7775250 DUE TO RELATED PARTIES 191713 SELF-INSURED HEALTH PLAN LIABILITY 2823487 PENSION OBLIGATION 1316056 OTHER LIABILITIES 997883 22161706 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, 2022 AND 2021, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. 1 ESKATON VILLAGE GRASS VALLEY 5105 MANZANITA AVE CARMICHAEL CA 95608 943358174 501(C)(3) 198452 0 GENERAL SUPPORT 1 0 PART I, LINE 2: GRANTS ARE TO A RELATED ORGANIZATION WITH COMMON MANAGEMENT TO ASSIST WITH PROGRAM OPERATION EXPENSES. THE MANAGEMENT OF THE RELATED ORGANIZATION'S OPERATIONS IS OVERSEEN BY THE FILING ORGANIZATION. X X X X 0 1 0 0 0 0 0 1 0 TODD S MURCH CEO 713571 0 138019 0 0 0 302320 0 22524 0 1176434 0 0 0 SHERI PEIFER PRESIDENT & SECRETARY 379108 0 154350 0 0 0 65276 0 30229 0 628963 0 0 0 MARK JENKINS SVP & CFO 343322 0 155000 0 0 0 7425 0 2699 0 508446 0 0 0 CHARLES GARCIA CHIEF INFORMATION OFFICER 320277 0 798 0 0 0 54949 0 3216 0 379240 0 0 0 THOMAS GARBERSON GENERAL COUNSEL 250910 0 0 0 0 0 5851 0 29915 0 286676 0 0 0 GREGORY KLICK EXEC DIR ESKATON VILLAGE CARMICHAEL 237899 0 25000 0 0 0 5952 0 12127 0 280978 0 0 0 STEPHEN FIFE EXEC DIR ESKATON CARE FAIR OAKS 221069 0 15000 0 0 0 7356 0 29932 0 273357 0 0 0 ROBERT BRANDI VP, HEALTHCARE SERVICES 220377 0 0 0 0 0 5112 0 22833 0 248322 0 0 0 HEATHER CRAIG EXEC DIR ESKATON CARE GREENHAVEN 219625 0 0 0 0 0 6646 0 12672 0 238943 0 0 0 TIGHE HAMMAM VP, RESIDENTIAL SERVICES 208548 0 0 0 0 0 4817 0 22057 0 235422 0 0 0 PENNY MALLETTE EXEC DIR O'CONNOR WOODS 197964 0 0 0 0 0 4656 0 29501 0 232121 0 0 0 EVELYN MCGRATH EXEC DIR ESKATON VILLAGE PLACERVILLE 194961 0 0 0 0 0 6014 0 22081 0 223056 0 0 0 DANIEL SEILER DIRECTOR OF FINANCE 183160 0 0 0 0 0 4326 0 29762 0 217248 0 0 0 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, SHERI PEIFER, AND CHARLES GARCIA PARTICIPATED IN THE PLAN DURING THE YEAR AND RECEIVED CONTRIBUTIONS OF $259,466, $55,376, AND $45,293, 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 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. 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 663000 24109000 482180 23625000 1820 2022 1 0 1 1 B 13625000 55568973 4147750 932004 50489219 2013 1 0 1 1 C 11880000 40183124 3762412 723658 8085284 27611770 2015 1 0 1 1 A 0 1 1 1 0 0.00000 0.00310 0.00310 1 0 1 B 0 1 1 1 0 0.00000 0.00880 0.00880 1 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: 12/01/2022 ISSUER NAME: CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/01/2022 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. 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 NURSING REGISTRY: PROGRAM SERVICE EXPENSES 7,443,282. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,443,282. DINING SERVICES: PROGRAM SERVICE EXPENSES 3,045,549. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,045,549. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 424,672. MANAGEMENT AND GENERAL EXPENSES 384,867. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 809,539. OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 2,334,010. MANAGEMENT AND GENERAL EXPENSES 1,487,009. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,821,019. FORM 990, PART XI, LINE 9: PENSION RELATED CHANGES OTHER THAN NET PERIODIC PENSION COST -1,750,603. PARTNERSHIP UBI FOR TAX PURPOSES, NOT FOR BOOK PURPOSES -138,670. REVERSAL OF GRANT FUNDS -12,375. 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 VILLAGE GRASS VALLEY B 198452 FMV ESKATON LODGE GRANITE BAY C 647589 FMV ESKATON FOUNDATION C 103449 FMV ESKATON VILLAGE PLACERVILLE C 251672 FMV ESKATON VILLAGE ROSEVILLE D 403028 EOY BALANCE ESKATON LODGE GRANITE BAY D 297597 EOY BALANCE ESKATON VILLAGE PLACERVILLE D 335701 EOY BALANCE ESKATON D 3984582 EOY BALANCE ESKATON FOUNDATION D 129308 EOY BALANCE ESKATON FOUNTAINWOOD LODGE D 4306419 EOY BALANCE THE REUTLINGER COMMUNITY D 2714828 EOY BALANCE CALIFORNIA HEALTHCARE CONSULTANTS D 632087 EOY BALANCE LIVABLE DESIGN E 77176 EOY BALANCE ESKATON J 62880 FMV ESKATON LODGE GRANITE BAY L 433758 FMV ESKATON VILLAGE GRASS VALLEY L 642779 FMV ESKATON VILLAGE ROSEVILLE L 487433 FMV ESKATON VILLAGE PLACERVILLE L 341081 FMV ESKATON L 73456 FMV THE REUTLINGER COMMUNITY L 872488 FMV ESKATON LODGE GRANITE BAY Q 4640536 FMV ESKATON VILLAGE GRASS VALLEY Q 7255220 FMV ESKATON VILLAGE ROSEVILLE Q 7474754 FMV ESKATON VILLAGE PLACERVILLE Q 4908779 FMV ESKATON Q 814031 FMV ESKATON FOUNDATION Q 179665 FMV THE REUTLINGER COMMUNITY Q 20562000 FMV CALIFORNIA HEALTHCARE CONSULTANTS Q 1642509 FMV ESKATON R 160000 FMV