ESKATON VILLAGE-GRASS VALLEY: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: ESKATON VILLAGE-GRASS VALLEY (EIN 94-3358174)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-11-04
IRS object ID: 202213089349303231
Schema version: 2021v4.2
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 D
Schedule I
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-04T16:08:33-05:00	ReturnTs
Tax Period End	2021-12-31	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	2021-01-01	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	2022-10-25	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

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	TRACY S PAGLIA	PreparerPersonNm
PTIN	P00366884	PTIN
Phone	2099556100	PhoneNum
Preparation	2022-10-09	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	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	$12,506,630	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	11	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	137	TotalEmployeeCnt
Total Volunteers	13	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,890	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$9,340,898	PYProgramServiceRevenueAmt
CY Program Service Revenue	$9,472,649	CYProgramServiceRevenueAmt
PY Investment Income	$23,781	PYInvestmentIncomeAmt
CY Investment Income	$12,139	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$9,366,569	PYTotalRevenueAmt
CY Total Revenue	$9,484,788	CYTotalRevenueAmt
PY Grants And Similar Paid	$2,227,702	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,571,774	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$4,235,263	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,184,603	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,732,298	PYOtherExpensesAmt
CY Other Expenses	$4,892,226	CYOtherExpensesAmt
PY Total Expenses	$11,195,263	PYTotalExpensesAmt
CY Total Expenses	$10,648,603	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,828,694	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$1,163,815	CYRevenuesLessExpensesAmt
Total Assets BOY	$10,168,777	TotalAssetsBOYAmt
Total Assets EOY	$8,132,637	TotalAssetsEOYAmt
Total Liabilities BOY	$22,249,548	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$21,395,236	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$12,080,771	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$13,262,599	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
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	$8,678,751	ExpenseAmt
Grant	$1,571,774	GrantAmt
Revenue	$9,472,649	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: 45,127. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT.	Desc
Total Program Service Expenses	$8,678,751	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	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	Yes (1)	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	20	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	137	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	11	GoverningBodyVotingMembersCnt
Independent Voting Member	10	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	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	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 (16 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
PRESIDENT/CEO	2.00	52.00	Yes (X)	Yes (X)	$0	$859,415	$291,679
SHERI PEIFER
SECRETARY/SVP & CSO	2.00	52.00		Yes (X)	$0	$416,000	$74,453
MARK JENKINS
SVP & CFO	2.00	52.00		Yes (X)	$0	$374,640	$9,502
PATRICIA MCFARLAND
CHAIR	0.10	0.80	Yes (X)		$0	$0	$0
SARAH STEENHAUSEN
VICE CHAIR	0.10	0.80	Yes (X)		$0	$0	$0
LAWRENCE GARCIA
BOARD MEMBER	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
SUSAN DEMAROIS
CHAIR (THRU 10/21)	0.10	0.80	Yes (X)		$0	$0	$0
ROBERT EDMONDSON
BOARD MEMBER (THRU 4/21)	0.10	0.80	Yes (X)		$0	$0	$0
LISA YATES
BOARD MEMBER (THRU 5/21)	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	$1,650,055	TotReportableCompRltdOrgAmt
Total Other Compensation	$375,634	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 (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
ESKATON PROPERTIES INC
5105 MANZANITA AVE	CARMICHAEL	CA	95608	MANAGEMENT FEE	$603,362
R & R GENERAL CONTRACTING
PO BOX 2015	GRASS VALLEY	CA	95945	CONSTRUCTION	$132,549

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HEALTH CARE RELATED SERVICE	623312	$9,163,500	$9,163,500
HOMEOWNER MGMT. & SVCS.	813990	$198,044	$198,044
APPLICANT FEES	623312	$75,700	$75,700
BARBER & BEAUTY	623312	$29,266	$29,266
CATERING & MEAL REVENUE	623312	$6,139	$6,139

Field	Value	IRS element (for citing)
Total Program Service Revenue	$9,472,649	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$20,969	TotalRevenueColumnAmt
Exclusion	$20,969	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$3,011,512	SecuritiesAmt
Other	$1,500	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$3,021,842	SecuritiesAmt
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$10,330	SecuritiesAmt
Other	$1,500	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$8,830	TotalRevenueColumnAmt
Exclusion	-$8,830	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,484,788	TotalRevenueColumnAmt
Related Or Exempt Func Income	$9,472,649	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$12,139	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$1,571,774	TotalAmt
Program Services	$1,571,774	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,140,518	TotalAmt
Program Services	$2,616,720	ProgramServicesAmt
Management And General	$523,798	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$82,669	TotalAmt
Program Services	$68,880	ProgramServicesAmt
Management And General	$13,789	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$717,939	TotalAmt
Program Services	$598,054	ProgramServicesAmt
Management And General	$119,885	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$243,477	TotalAmt
Program Services	$203,733	ProgramServicesAmt
Management And General	$39,744	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$603,362	TotalAmt
Management And General	$603,362	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$4,540	TotalAmt
Management And General	$4,540	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$409,789	TotalAmt
Program Services	$314,397	ProgramServicesAmt
Management And General	$95,392	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$147,270	TotalAmt
Management And General	$147,270	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$317,314	TotalAmt
Program Services	$221,118	ProgramServicesAmt
Management And General	$96,196	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$464,329	TotalAmt
Program Services	$410,469	ProgramServicesAmt
Management And General	$53,860	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$13,090	TotalAmt
Program Services	$11,323	ProgramServicesAmt
Management And General	$1,767	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$1,693	TotalAmt
Program Services	$1,086	ProgramServicesAmt
Management And General	$607	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$938,557	TotalAmt
Program Services	$938,557	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$797,747	TotalAmt
Program Services	$782,499	ProgramServicesAmt
Management And General	$15,248	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$181,881	TotalAmt
Management And General	$181,881	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
FOOD FOR RESIDENTS	$494,047	$494,047
HOA ASSESSMENT FEES	$203,856	$203,856
COVID-19 EXPENSE	$161,327	$161,327
ANCILLARY COSTS	$31,681	$31,681

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$121,743	TotalAmt
Program Services	$49,230	ProgramServicesAmt
Management And General	$72,513	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,648,603	TotalAmt
Program Services	$8,678,751	ProgramServicesAmt
Management And General	$1,969,852	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,572,722	BOYAmt
EOY	$305,600	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$110,913	BOYAmt
EOY	$110,985	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$158,829	BOYAmt
EOY	$64,868	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$27,590	BOYAmt
EOY	$19,782	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$87,732	BOYAmt
EOY	$45,677	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$21,051,094	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$15,849,263	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$5,781,226	BOYAmt
EOY	$5,201,831	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$2,122,912	BOYAmt
EOY	$2,097,668	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$306,853	BOYAmt
EOY	$286,226	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$10,168,777	BOYAmt
EOY	$8,132,637	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$493,180	BOYAmt
EOY	$486,657	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$20,186	BOYAmt
EOY	$0	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$21,714,659	BOYAmt
EOY	$20,891,061	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$21,523	BOYAmt
EOY	$17,518	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$22,249,548	BOYAmt
EOY	$21,395,236	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	-$12,080,771	BOYAmt
EOY	-$13,262,599	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$12,080,771	BOYAmt
EOY	-$13,262,599	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$10,168,777	BOYAmt
EOY	$8,132,637	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$1,163,815	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$18,013	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	$6,920	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,591,949	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,016,365	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,890	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$2,617,124	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,815,102	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$9,388,964	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,754,409	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9,340,898	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,472,649	CurrentTaxYearAmt
Total	$46,772,022	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,822,022	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10,980,913	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,770,774	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9,342,788	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,472,649	CurrentTaxYearAmt
Total	$49,389,146	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$1,582,851	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,000,397	CurrentTaxYearMinus2YearsAmt
Total	$2,583,248	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$85,808	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$63,595	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$75,267	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$172,593	CurrentTaxYearMinus1YearAmt
Current Tax Year	$243,493	CurrentTaxYearAmt
Total	$640,756	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$85,808	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,646,446	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,075,664	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$172,593	CurrentTaxYearMinus1YearAmt
Current Tax Year	$243,493	CurrentTaxYearAmt
Total	$3,224,004	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$46,165,142	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$47,066	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$46,077	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$46,056	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$26,427	CurrentTaxYearMinus1YearAmt
Current Tax Year	$20,969	CurrentTaxYearAmt
Total	$186,595	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$47,066	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$46,077	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$46,056	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$26,427	CurrentTaxYearMinus1YearAmt
Current Tax Year	$20,969	CurrentTaxYearAmt
Total	$186,595	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,869,088	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$11,026,990	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,816,830	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9,369,215	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,493,618	CurrentTaxYearAmt
Total	$49,575,741	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.93120	PublicSupportCY509Pct
Public Support PY509	0.93170	PublicSupportPY509Pct
Investment Income CY	0.00380	InvestmentIncomeCYPct
Investment Income PY	0.00450	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

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	$10,637,836	DepreciationAmt
Book Value	$3,215,438	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,567,207	OtherCostOrOtherBasisAmt
Depreciation	$3,172,347	DepreciationAmt
Book Value	$1,394,860	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,365,444	OtherCostOrOtherBasisAmt
Depreciation	$2,039,080	DepreciationAmt
Book Value	$326,364	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$351	OtherCostOrOtherBasisAmt
Book Value	$351	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$5,201,831	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DEPOSITS AND OTHER LIABILITIES	Desc
Amt	$17,518	Amt

Field	Value	IRS element (for citing)
Total Liability	$17,518	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	FASB 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, 2021 AND 2020, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ESKATON PROPERTIES INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5105 MANZANITA AVE	AddressLine1Txt
City	CARMICHAEL	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95608	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	942906316	RecipientEIN
IRC Section	501(C)(3)	IRCSectionDesc
Cash Grant	$1,571,774	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt
Purpose Of Grant	GENERAL SUPPORT	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ONLY GRANTS AWARDED ARE TO A RELATED ORGANIZATION WITH COMMON MANAGEMENT TO ASSIST WITH PROGRAM OPERATION EXPENSES.	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
PRESIDENT/CEO	$0	$679,420	$0	$179,995	$0	$0	$0	$269,275	$0	$22,404	$0	$1,151,094	$0	$0
SHERI PEIFER
SECRETARY/SVP & CSO	$0	$348,000	$0	$68,000	$0	$0	$0	$44,344	$0	$30,109	$0	$490,453	$0	$0
MARK JENKINS
SVP & CFO	$0	$314,640	$0	$60,000	$0	$0	$0	$6,863	$0	$2,639	$0	$384,142	$0	$0

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 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 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 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	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd	Direct Controlling NADirectControllingNACd
ESKATON FOUNDATION
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	680227233	FUNDRAISING	CA	501(C)(3)	LINE 7	ESKATON	Yes (1)
ESKATON LODGE GRANITE BAY
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	941663809	SENIOR RESIDENCES & SERVICES	CA	501(C)(3)	LINE 10	ESKATON	Yes (1)
ESKATON VILLAGE ROSEVILLE
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	680472230	SENIOR RESIDENCES & SERVICES	CA	501(C)(3)	LINE 10	ESKATON	Yes (1)
ESKATON VILLAGE PLACERVILLE
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	270704516	SENIOR RESIDENCES & SERVICES	CA	501(C)(3)	LINE 10	ESKATON	Yes (1)
ESKATON
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	942906307	SENIOR HOME-BASED SERVICES	CA	501(C)(3)	LINE 10		0	N/A
ESKATON PROPERTIES INC
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	942906316	SENIOR RESIDENCES & SERVICES	CA	501(C)(3)	LINE 10	ESKATON	Yes (1)
ESKATON FOUNTAINWOOD LODGE
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	275246432	SENIOR RESIDENCES & SERVICES	CA	501(C)(3)	LINE 10	ESKATON	Yes (1)
THE REUTLINGER COMMUNITY
4000 CAMINO TASSAJARA	DANVILLE	CA	94506	943201366	CARE OF ELDERLY JEWISH COMMUNITY	CA	501(C)(3)	LINE 10	ESKATON	Yes (1)

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	Yes (1)	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	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
B	$1,571,774	FMV
ESKATON PROPERTIES INC
M	$603,362	FMV
ESKATON PROPERTIES INC
P	$5,672,201	FMV