2023-11-10T17:54:36-06:00 2022-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2022-01-01 943201366 THE REUTLINGER COMMUNITY REUT 9256482800 4000 CAMINO TASSAJARA DANVILLE CA 94506 MARK JENKINS CFO 9163340810 2023-11-02 1 MARK JENKINS 999009999 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 32196909 0 X WWW.RCJL.ORG X 1994 CA PROVIDE QUALITY HEALTH CARE & SUPPORT SERVICES TO SENIORS WITH A COMMITMENT TO JEWISH VALUES. 10 9 235 10 0 0 350478 609783 17409358 15547421 184445 1843876 0 0 17944281 18001080 0 0 0 0 11886156 11402954 0 0 146232 9032499 10841357 20918655 22244311 -2974374 -4243231 53732663 43765534 11699449 9573589 42033214 34191945 X TO PROVIDE HIGH QUALITY HEALTH CARE AND SOCIAL SUPPORT SERVICES TO SENIORS IN A LIFE-ENHANCING AND STIMULATING ENVIRONMENT WITH A COMMITMENT TO JEWISH VALUES. 0 0 17843776 0 15547421 THE REUTLINGER COMMUNITY PROVIDES SKILLED NURSING CARE AND ASSISTED LIVING SERVICES TO A MAXIMUM OF 180 RESIDENTS. IN THE SKILLED NURSING CARE CENTER, THE STAFF, THE DOCTOR AND THE RESIDENT/FAMILY ASSEMBLE A PLAN OF CARE. THE PLAN MAY INCLUDE PHYSICAL, OCCUPATIONAL, AND/OR SPEECH THERAPY. THE ASSISTED LIVING COMMUNITY 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 A FULL RANGE OF RECREATIONAL ACTIVITIES THAT MAY INCLUDE ARTS & CRAFT PROJECTS, CURRENT EVENTS DISCUSSIONS, AND EXERCISE. SPECIALIZED PROGRAMS TO MEET THE UNIQUE NEEDS OF RESIDENTS WITH MEMORY IMPAIRMENTS ARE ALSO AVAILABLE. THE REUTLINGER COMMUNITY OPERATING STATISTICS: SKILLED NURSING RESIDENT DAYS: 14,246 / ASSISTED LIVING & MEMORY CARE RESIDENT DAYS: 23,888.PLEASE VISIT WWW.ESKATON.ORG FOR THE ESKATON ANNUAL REPORT. 17843776 1 1 0 0 0 0 0 1 1 1 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 23 0 1 235 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 SALVE MADULI REGISTERED NURSE 40.00 0.00 X 160195 0 10683 BRIAN KALLIO SKILLED NURSING ADMINISTRATOR 40.00 0.00 X 154855 0 7097 MARIE AUSTERO DIRECTOR OF STAFF DEVELOPMENT 40.00 0.00 X 150522 0 10645 EDRIC SERRANO IP/QA NURSE 40.00 0.00 X 147704 0 10545 ESOSA OMOKARO CHIEF OF NURSING 40.00 0.00 X 138571 0 7097 THELMA JARBO MDS COORDINATOR 40.00 0.00 X 133638 0 10250 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 885485 1883370 486790 12 0 1 0 MORRISON LIVING PO BOX 102289 ATLANTA GA 30368 DINING SERVICES 1509098 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MANAGEMENT FEES 872488 ONR INC 8500 BLUFFSTONE COVE A201 AUSTIN TX 78759 THERAPY REGISTRY 545150 NAPA SENIOR ASSISTANT LLC 776 PORTOLA WAY SUITE 203 NAPA CA 94559 NURSING REGISTRY 436133 TWOMAGNETS INC PO BOX 103125 PASADENA CA 91189 NURSING REGISTRY 303024 11 99404 510379 609783 CCRC PATIENT SERVICES 623311 7814584 7814584 CCRC ASSISTED LIVING 623311 7667847 7667847 CCRC ANCILLARY REVENUE 623311 64990 64990 15547421 143976 143976 15895729 14195829 1699900 1699900 1699900 18001080 15547421 0 1843876 X 161952 161952 9013094 7966270 944151 102673 167141 125264 41877 1358293 1085459 237244 35590 702474 612612 82007 7855 872488 872488 90596 90596 12750 12750 17946 17946 3300046 2923353 376693 112778 112778 407504 233250 174254 907809 716623 191186 32357 13480 18877 8331 475 7856 194436 194436 1642966 1371240 271726 402747 402747 DINING SERVICES CONTRAC 1502990 1502990 BAD DEBT EXPENSE 420000 420000 ANCILLARY COSTS 272972 272972 MEDICAL SUPPLIES 232049 232049 410592 173303 237175 114 22244311 17843776 4254303 146232 378101 777778 2821068 15178 2042435 1652837 2222219 1596559 96381 95923 264531 112954 41323603 4436583 37971191 36887020 7770605 2468177 166132 159108 53732663 43765534 1285698 1807308 32795 30034 5178794 4891002 5202162 2845245 11699449 9573589 X 37697702 29753139 4335512 4438806 42033214 34191945 53732663 43765534 X -4243231 -3598440 402 X 0 1 X 1 0 X 1228859 363120 441443 350478 609783 2993683 16871317 19154573 8439920 17409358 15547421 77422589 18100176 19517693 8881363 17759836 16157204 80416272 47717 37655 2210 4880 25455 117917 777361 338055 1115416 47717 37655 2210 782241 363510 1233333 79182939 421624 268459 80038 166723 143976 1080820 421624 268459 80038 166723 143976 1080820 18521800 19786152 8961401 17926559 16301180 81497092 0.97160 0.97370 0.01330 0.01510 X PART III, COLUMN (C): THE ORGANIZATION FILED A SHORT PERIOD RETURN REFLECTING THE SIX-MONTH PERIOD FROM JULY 1, 2020 TO DECEMBER 31, 2020. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X COMMUNITY ENRICHMENT 0 1 35577 10564 12187 33954 0 283510 0 0 283510 283510 0 0 283510 283510 3229 3229 283510 283510 7198 7198 283510 283510 55424 55424 283510 0.00000 1.00000 0.00000 1 0 10510000 10510000 28561990 3958411 24603579 1006794 79761 927033 1024700 398411 626289 220119 220119 36887020 DUE TO RELATED ORGANIZATIONS 2714828 REFUNDABLE ENTRANCE FEES 130417 2845245 X PART III, LINE 1A: THE COMMUNITY OPERATES A JUDAICA MUSEUM ("MUSEUM"). THE MUSEUM'S COLLECTION CONSISTS OF ART OBJECTS THAT ARE HELD FOR EDUCATIONAL AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGED AND PRESERVED. ACTIVITIES TO VERIFY THE EXISTENCE OF THE ITEMS AND TO ASSESS THE CONDITION OF EACH ITEM ARE PERFORMED CONTINUOUSLY. IN ACCORDANCE WITH THE RECOMMENDATIONS OF THE PROPERTY, PLANT, AND EQUIPMENT TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION (FASB ASC 958-360), THE COMMUNITY HAS ELECTED TO EXCLUDE THE VALUE OF THE MUSEUM'S COLLECTION FROM THE STATEMENT OF FINANCIAL POSITION AND GIFTS IN KIND ARE NOT RECOGNIZED IN THE STATEMENT OF ACTIVITIES. PURCHASE OF ART OBJECTS FOR THE PERMANENT COLLECTION ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE STATEMENT OF ACTIVITIES. TO DATE, THE COMMUNITY HAS NOT MADE ANY PURCHASES OF ART OBJECTS FOR THE MUSEUM. PART III, LINE 4: THE COMMUNITY OPERATES A JUDAICA MUSEUM WHICH HAS A COLLECTION OF VARIOUS ART OBJECTS THAT ARE HELD FOR EDUCATIONAL AND CURATORIAL PURPOSES TO BRING THE COMMUNITY TOGETHER AND ENRICH THE LIVES OF JEWISH ELDERLY AND OTHERS IN THE COMMUNITY. PART IV, LINE 1B: THE ORGANIZATION HOLDS RESIDENT FUNDS IN TRUST ACCOUNTS ON BEHALF OF ITS RESIDENTS. PART V, LINE 4: THE ENDOWMENT FUND IS USED FOR THE BENEVOLENCE OF RESIDENTS WHO HAVE EXHAUSTED THEIR FINANCIAL RESOURCES. 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. 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 SALVE MADULI REGISTERED NURSE 159667 0 528 0 0 0 3586 0 7097 0 170878 0 0 0 BRIAN KALLIO SKILLED NURSING ADMINISTRATOR 154855 0 0 0 0 0 0 0 7097 0 161952 0 0 0 MARIE AUSTERO DIRECTOR OF STAFF DEVELOPMENT 148905 0 1617 0 0 0 3548 0 7097 0 161167 0 0 0 EDRIC SERRANO IP/QA NURSE 146755 0 949 0 0 0 3448 0 7097 0 158249 0 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 REUTLINGER COMMUNITY GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE REUTLINGER COMMUNITY FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G NURSING REGISTRY: PROGRAM SERVICE EXPENSES 2,222,245. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,222,245. DINING LABOR: PROGRAM SERVICE EXPENSES 254,662. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 254,662. OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 446,446. MANAGEMENT AND GENERAL EXPENSES 376,693. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 823,139. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF TRUST ASSETS 402. ESKATON LODGE GRANITE BAY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 941663809 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 N/A 0 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906316 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 N/A 0 ESKATON VILLAGE GRASS VALLEY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 943358174 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 N/A 0 ESKATON VILLAGE ROSEVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 680472230 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 N/A 0 ESKATON VILLAGE PLACERVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 270704516 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 N/A 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 N/A 0 ESKATON FOUNTAINWOOD LODGE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 275246432 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 N/A 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 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 ESKATON PROPERTIES INC E 2714828 EOY BALANCE ESKATON PROPERTIES INC M 872488 FMV ESKATON PROPERTIES INC P 20562000 FMV