2022-11-04T16:13:51-05:00 2021-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2021-01-01 680472230 ESKATON VILLAGE ROSEVILLE ESKA 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MARK JENKINS CFO 9163340810 2022-10-25 1 MARK JENKINS XXX-XX-XXXX TRACY S PAGLIA P00366884 2099556100 2022-10-25 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z TODD S MURCH 5105 MANZANITA AVENUE CARMICHAEL CA 95608 7160208 0 X WWW.ESKATON.ORG X 2001 CA TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 11 10 156 13 0 0 1960 0 7845629 7154859 23 2343 96015 0 7943627 7157202 0 0 0 0 4140371 4190414 0 0 0 3642965 3838976 7783336 8029390 160291 -872188 15207671 14131518 20592755 19315333 -5385084 -5183815 X THE PRIMARY MISSION IS TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 0 0 6265969 0 7154859 ESKATON VILLAGE ROSEVILLE IS AN ASSISTED LIVING COMMUNITY THAT 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 AN IN-HOUSE PHYSICIAN, AND A FULL RANGE OF RECREATIONAL ACTIVITIES THAT MAY INCLUDE GARDENING, ARTS & CRAFT PROJECTS, CURRENT EVENTS DISCUSSIONS, AND EXERCISE. SPECIALIZED PROGRAMS TO MEET THE UNIQUE NEEDS OF RESIDENTS WITH MEMORY IMPAIRMENTS ARE ALSO AVAILABLE. ESKATON VILLAGE ROSEVILLE OPERATING STATISTICS - RESIDENT DAYS: 27,116. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT. 6265969 1 0 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 12 0 1 156 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 1 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X DAN SEILER 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 TODD S MURCH PRESIDENT/CEO 2.00 52.00 X X 0 859415 291679 SHERI PEIFER SECRETARY/SVP & CSO 2.00 52.00 X 0 416000 74453 MARK JENKINS SVP & CFO 2.00 52.00 X 0 374640 9502 PATRICIA MCFARLAND CHAIR 0.10 0.80 X 0 0 0 SARAH STEENHAUSEN VICE CHAIR 0.10 0.80 X 0 0 0 LAWRENCE GARCIA BOARD MEMBER 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 SUSAN DEMAROIS CHAIR (THRU 10/21) 0.10 0.80 X 0 0 0 ROBERT EDMONDSON BOARD MEMBER (THRU 4/21) 0.10 0.80 X 0 0 0 LISA YATES BOARD MEMBER (THRU 5/21) 0.10 0.80 X 0 0 0 0 1650055 375634 0 0 1 0 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MANAGEMENT FEES 478835 FIRSTSERVICE RESIDENTIAL CALIFORNIA LLC 15241 LAGUNA CANYON ROAD IRVINE CA 92618 MANAGEMENT FEES 105723 2 HEALTH CARE RELATED 623312 6348077 6348077 HOMEOWNER MGMT & SVCS 813990 657040 657040 APPLICANT FEE REVENUE 623312 58300 58300 CATERING & MEAL REVENU 623312 45443 45443 BARBER & BEAUTY 623312 42080 42080 3919 3919 7154859 20 20 5329 3006 2323 2323 2323 7157202 7154859 0 2343 3158681 2634144 524537 82792 69040 13752 693203 578060 115143 255738 219310 36428 478835 478835 5 5 398781 265723 133058 81598 81598 162383 96100 66283 309106 249968 59138 9087 7809 1278 1003 619 384 203055 203055 763380 720898 42482 156336 156336 SWAP PAYMENTS 600151 600151 FOOD FOR RESIDENTS 331923 331923 HOA ASSESSMENT FEES 156465 156465 COVID-19 EXPENSE 50186 50186 136682 82518 54164 8029390 6265969 1763421 0 1774486 1949949 45288 45327 137764 139644 12293 12293 26748 30629 23813096 11871173 12426828 11941923 784264 11753 15207671 14131518 355612 446771 12372 6931 15460000 14850000 4764771 4011631 20592755 19315333 X -5385084 -5183815 -5385084 -5183815 15207671 14131518 -872188 1073457 0 X 0 1 X 1 0 X 7075 35040 7957 1960 0 52032 7902338 7590243 7753439 7845629 7154859 38246508 7909413 7625283 7761396 7847589 7154859 38298540 0 699440 853848 898227 1145515 1422005 5019035 699440 853848 898227 1145515 1422005 5019035 33279505 208 79 35 23 20 365 208 79 35 23 20 365 96015 96015 7909621 7625362 7761431 7943627 7154879 38394920 0.86680 0.89000 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 96,015. 403963 403963 17102591 7932680 9169911 4231396 2141016 2090380 2075146 1797477 277669 11941923 INTEREST RATE SWAP AGREEMENTS 3656370 DEPOSITS 19008 EMPLOYEE FUND 19351 DUE TO RELATED PARTIES 316902 4011631 X 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, 2021 AND 2020, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. 0 1 0 0 0 0 0 1 0 TODD S MURCH PRESIDENT/CEO 0 679420 0 179995 0 0 0 269275 0 22404 0 1151094 0 0 SHERI PEIFER SECRETARY/SVP & CSO 0 348000 0 68000 0 0 0 44344 0 30109 0 490453 0 0 MARK JENKINS SVP & CFO 0 314640 0 60000 0 0 0 6863 0 2639 0 384142 0 0 PART I, LINE 3 COMPENSATION FOR THE PRESIDENT AND 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 $227,461 AND $35,194, RESPECTIVELY, WHICH WERE TRANSFERRED TO A QUALIFIED RETIREMENT PLAN. TODD S. MURCH PARTICIPATED IN THE PLAN DURING THE YEAR AND $41,814 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. A ABAG FINANCE AUTHORITY 943130123 00037CJE1 2006-12-14 22000000 CONSTRUCT & EQUIP FACILITY 0 0 0 A 7150000 21324834 1174694 440000 182575 897102 18630463 2008 0 0 1 1 A 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 1 1 MORGAN STANLEY 29.900000000000 0 0 1 SEE PART VI 1.100000000000 1 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: ABAG FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/01/2021 PART II, LINE 3, COLUMN A: TOTAL PROCEEDS ARE LESS THAN THE ISSUE PRICE BY $675,166 DUE TO: 1) RELEASE OF THE DEBT SERVICE RESERVE FUND WHICH WAS USED TO RETIRE $1,415,000 OF BONDS; 2) INVESTMENT PROCEEDS OF $739,834 EARNED DURING THE PROJECT PERIOD. PART IV, LINE 5 - GIC: BAYERISCHE LANDESBANK - 1.1 YEARS; DEPFA - 9.9 YEARS 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 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 VILLAGE ROSEVILLE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE ESKATON VILLAGE ROSEVILLE FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. ESKATON LODGE GRANITE BAY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 941663809 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906316 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 ESKATON VILLAGE GRASS VALLEY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 943358174 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 ESKATON VILLAGE PLACERVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 270704516 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 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 1 ESKATON FOUNTAINWOOD LODGE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 275246432 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 THE REUTLINGER COMMUNITY 4000 CAMINO TASSAJARA DANVILLE CA 94506 943201366 CARE OF ELDERLY JEWISH COMMUNITY CA 501(C)(3) LINE 10 ESKATON 1 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 1 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 ESKATON PROPERTIES INC D 315641 EOY BALANCE ESKATON PROPERTIES INC M 478835 FMV ESKATON PROPERTIES INC P 5367676 FMV