2022-11-03T17:15:44-05:00 2020-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2020-07-01 943201366 THE REUTLINGER COMMUNITY REUT 9256482800 4000 CAMINO TASSAJARA DANVILLE CA 94506 MARK JENKINS CFO 9163340810 2022-10-25 1 MARK JENKINS 999009999 TRACY S PAGLIA P00366884 2099556100 2022-10-25 0 AAL1 IAL1 2020 2022-09-23 18:48:47Z X TODD S MURCH 5105 MANZANITA AVENUE CARMICHAEL CA 95608 8961401 0 X WWW.RCJL.ORG X 1994 CA 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. 12 11 237 12 0 0 363120 441443 19154573 8439920 100695 80038 -15641 0 19602747 8961401 0 0 0 0 13182993 6455209 0 0 0 8088203 4054502 21271196 10509711 -1668449 -1548310 33041836 53257073 7768402 9147156 25273434 44109917 TO PROMOTE THE HEALTH AND WELFARE OF THE COMMUNITY THROUGH THE OPERATION OF A SENIOR RESIDENTIAL AND NURSING HOME FACILITY. TO PROVIDE OUTREACH SERVICES AND RELATED HEALTH CARE AND NON-HEALTH CARE SERVICES TO THE ELDERLY JEWISH COMMUNITY. 0 0 8845359 0 8439920 THE REUTLINGER COMMUNITY PROVIDES SKILLED NURSING CARE AND ASSISTED LIVING SERVICES TO A MAXIMUM OF 180 RESIDENTS. OUR SKILLED NURSING CAPACITY IS 60. OUR ASSISTED LIVING CAPACITY IS 120. 8845359 1 1 0 0 0 0 0 1 1 1 1 0 0 0 1 1 1 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 28 0 1 237 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 11 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 789919 228962 SHERI PEIFER SECRETARY & CSO 2.00 52.00 X 0 400578 186244 ELIZABETH DONOVAN SECRETARY & COO 2.00 52.00 X 0 422884 83096 JAY ZIMMER EXECUTIVE DIRECTOR 40.00 0.00 X 413258 0 18492 MARK JENKINS CFO 2.00 52.00 X 0 349130 8343 BRIAN MORROW CFO 40.00 0.00 X 182561 0 5981 ELENA DAVIDENKO SNF ADMINISTRATOR 40.00 0.00 X 175603 0 12230 SALLY ROBIN CHIEF OF NURSING 40.00 0.00 X 129765 0 8437 SALVE MADULI REGISTERED NURSE 40.00 0.00 X 128762 0 5967 CHRISTIAN MIRADOR REGISTERED NURSE 40.00 0.00 X 127311 0 0 THELMA JARBO MDS COORDINATOR 40.00 0.00 X 116285 0 5802 RAMANDEEP KAUR ASSISTED LIVING DIRECTOR 40.00 0.00 X 107894 0 5658 PATRICIA MCFARLAND CHAIR 0.10 0.70 X 0 0 0 SUSAN DEMAROIS VICE CHAIR 0.10 0.70 X 0 0 0 ROBERT EDMONDSON DIRECTOR 0.10 0.70 X 0 0 0 LAWRENCE GARCIA DIRECTOR 0.10 0.70 X 0 0 0 JACQUELYN KUNG DIRECTOR 0.10 0.70 X 0 0 0 DAVID LINDEMAN DIRECTOR 0.10 0.70 X 0 0 0 JORDAN ROSE DIRECTOR 0.10 0.70 X 0 0 0 SARAH STEENHAUSEN DIRECTOR 0.10 0.70 X 0 0 0 MARIANN SHELDON DIRECTOR 0.10 0.70 X 0 0 0 LISA YATES DIRECTOR 0.10 0.70 X 0 0 0 AMY YOTOPOULOS DIRECTOR 0.10 0.70 X 0 0 0 KAREN ROBISON THRU 1120 DIRECTOR 0.10 0.70 X 0 0 0 1381439 1962511 569212 8 0 1 0 MORRISON LIVING PO BOX 102289 ATLANTA GA 30368 DINING SERVICES 1381823 ORTHOPAEDIC & NEUROLOGICAL REHAB 8500 BLUFFSTONE COVE SUITE A201 AUSTIN TX 78759 THERAPY 828108 MANATT PHELPS & PHILLIPS LLC 2049 CENTURY PARK EAST SUITE 1700 LOS ANGELES CA 90067 LEGAL SERVICES 594737 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MANAGEMENT FEES 505387 HERITAGE NURSING AGENCY PO BOX 9383 VALLEJO CA 94591 NURSING REGISTRY 178009 9 365957 75486 441443 CCRC 623311 4450483 4450483 FEES & CONTRACTS GOV 623311 3985513 3985513 ENTRANCE FEES 623311 3924 3924 8439920 80038 80038 8961401 8439920 0 80038 619583 619583 4614779 4597173 17606 80485 73318 7167 766646 698382 68264 373716 340439 33277 362865 362865 26097 26097 44000 44000 61436 61436 38820 38820 18282 18282 12055 12055 506010 495908 10102 2554 157 2397 2396 2396 976626 957129 19497 61420 60194 1226 SUPPLIES 396271 387590 8681 FOOD COSTS 385922 385922 PHYSICAL THERAPY 174320 174320 REPAIRS & MAINTENANCE 141947 141947 843481 471444 372037 10509711 8845359 1664352 0 587397 881059 1830941 1664635 1717225 1709418 24314 17080 441844 545674 40103534 1342912 19836178 38760622 8420005 9500587 183932 177998 33041836 53257073 2178502 1894435 0 198463 5589900 5455700 0 1598558 7768402 9147156 X 20608326 39632628 4665108 4477289 25273434 44109917 33041836 53257073 X -1548310 997037 19387756 X X 0 1 X 1 0 X 757327 399763 1228859 363120 441443 3190512 16736490 15883719 16871317 19154573 8439920 77086019 17493817 16283482 18100176 19517693 8881363 80276531 33979 46314 47717 37655 2210 167875 0 33979 46314 47717 37655 2210 167875 80108656 243611 298497 421624 268459 80038 1312229 243611 298497 421624 268459 80038 1312229 17737428 16581979 18521800 19786152 8961401 81588760 0.98190 0.98360 0.01610 0.01690 X PART III, COLUMN (E): COLUMN (E) IS REPORTING A SHORT PERIOD FOR A CHANGE IN ACCOUNTING PERIOD FROM JUNE 30 TO DECEMBER 31. THE SHORT PERIOD REPORTED IS JULY 1 - DECEMBER 31, 2020. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X COMMUNITY ENRICHMENT 0 1 8499 13732 13374 8497 0 283510 3229 3229 283510 283510 7198 7198 283510 283510 55424 55424 283510 283510 19749 19749 283510 283510 26279 26279 283510 0.00000 1.00000 0.00000 1 0 10510000 10510000 28251528 1333506 26918022 278575 9406 269169 942003 942003 121428 121428 38760622 DUE TO RELATED PARTIES 1598558 1598558 X 14035699 997037 4077261 5074298 8961401 0 8961401 15741613 5231902 5231902 10509711 0 10509711 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: 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, 2020 AND 2019, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE FOR AFS PERIOD NOT COVERED BY SHORT PERIOD FORM 990 4,077,261. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES FOR AFS PERIOD NOT COVERED BY SHORT PERIOD FORM 990 5,231,902. 0 1 0 0 0 0 0 1 0 TODD S MURCH PRESIDENT & CEO 0 591691 0 198228 0 0 0 209200 0 19762 0 1018881 0 0 SHERI PEIFER SECRETARY & CSO 0 337538 0 63040 0 0 0 162972 0 23272 0 586822 0 0 ELIZABETH DONOVAN SECRETARY & COO 0 347387 0 75497 0 0 0 73194 0 9902 0 505980 0 0 JAY ZIMMER EXECUTIVE DIRECTOR 253258 0 160000 0 0 0 207 0 18285 0 431750 0 0 0 MARK JENKINS CFO 0 299880 0 49250 0 0 0 6413 0 1930 0 357473 0 0 BRIAN MORROW CFO 182561 0 0 0 0 0 199 0 5782 0 188542 0 0 0 ELENA DAVIDENKO SNF ADMINISTRATOR 175603 0 0 0 0 0 168 0 12062 0 187833 0 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, ELIZABETH DONOVAN, AND SHERI PEIFER PARTICIPATED IN THE PLAN DURING THE YEAR AND RECEIVED CONTRIBUTIONS OF $169,389, $64,643, AND $154,422, RESPECTIVELY, WHICH WERE TRANSFERRED TO A QUALIFIED RETIREMENT PLAN. TODD S. MURCH PARTICIPATED IN THE PLAN DURING THE YEAR AND $39,811 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. BONUSES FOR OTHER EMPLOYEES ARE GIVEN AT THE DISCRETION OF THE CEO. FORM 990, HEADING - SUMMARY OF CHANGES FOR AMENDED RETURN: FORM 990, PAGE 1, HEADING, BOX A: THE BEGINNING OF THE PERIOD WAS CORRECTED TO REPORT JULY 1, 2020. FORM 990, PART I, LINES 20-22: THE TOTAL ASSETS, LIABILITIES, AND NET ASSETS WERE UPDATED TO REFLECT CORRECTED AMOUNTS FROM FORM 990, PART X, COLUMN (B). FORM 990, PART III, LINE 4A: THE PROGRAM SERVICE REVENUE AMOUNT WAS UPDATED TO THE CORRECT FIGURE. FORM 990, PART IV, LINES 11E AND 11F: THESE WERE CORRECTED AND ANSWERED YES. FORM 990, PART IV, LINES 12A AND 12B: THESE WERE CORRECTED AND ANSWERED YES. FORM 990, PART IV, LINES 34, 35A, AND 35B: THESE WERE CORRECTED AND ANSWERED YES. FORM 990, PART VI, LINE 1B: THIS WAS CORRECTED TO REPORT 11 INDEPENDENT VOTING MEMBERS. FORM 990, PART VI, LINES 3, 6, 7A AND 7B: THESE WERE CORRECTED AND ANSWERED YES. FORM 990, PART VI, LINE 10A: THIS WAS CORRECTED AND ANSWERED NO. FORM 990, PART VII, SECTION A: B. MORROW WAS CHANGED FROM A FORMER OFFICER TO A KEY EMPLOYEE; A BOARD TERM DATE WAS ADDED FOR K. ROBISON. FORM 990, PART VII, SECTION A, LINE 3: THIS WAS CORRECTED AND ANSWERED NO. FORM 990, PART VIII, LINE 2: THE BUSINESS CODES FOR RELATED REVENUE ACTIVITIES WERE UPDATED TO 623311. FORM 990, PART X, COLUMN (B), LINES 1, 4, 8, 9, 10A, 10B, 10C, 14, 15, AND 16: THESE WERE CORRECTED TO REPORT THE AUDITED BALANCES FOR ASSETS. FORM 990, PART X, COLUMN (B), LINES 17, 25, AND 26: THESE WERE CORRECTED TO REPORT THE AUDITED BALANCES FOR LIABILITIES. FORM 990, PART X, COLUMN (B), LINE 27: THIS LINE WAS CORRECTED TO REPORT THE AUDITED NET ASSETS WITHOUT DONOR RESTRICTION. FORM 990, PART XI, LINE 9: THIS LINE WAS CORRECTED TO REFLECT THE OTHER CHANGES IN NET ASSETS INCLUDING (A) THE WRITE-UP OF FIXED ASSETS PURSUANT TO APPRAISAL AS A RESULT OF THE AFFILIATION AGREEMENT WITH ESKATON; (B) ADJUSTMENT OF CONTRIBUTION RECEIVABLE TO FAIR VALUE; (C) LOSS ON INVOLUNTARY CONVERSION; AND (D) OTHER CHANGE IN NET ASSETS AS A RESULT OF AFFILIATION. FORM 990, PART XI, LINE 10: THIS LINE WAS CORRECTED TO REPORT THE ADJUSTED NET ASSET TOTAL. FORM 990, PART XII, LINE 2B: THE BOX FOR "BOTH CONSOLIDATED AND SEPARATE BASIS" WAS CHECKED AND THE BOX FOR "SEPARATE BASIS" WAS UNCHECKED. SCHEDULE A, PART III, LINE 1, COLUMN (E): THIS WAS CORRECTED TO REPORT THE BALANCE FOR CONTRIBUTIONS. SCHEDULE A, PART III, LINE 7A: THE CONTRIBUTIONS FROM DISQUALIFIED PERSONS WAS ADDED FOR COLUMNS (A) - (E). SCHEDULE A, PART III, LINE 10A, COLUMNS (D) AND (E): THE AMOUNTS WERE CORRECTED TO REPORT THE GROSS INTEREST, DIVIDENDS FOR THESE TAX YEARS. SCHEDULE A, PART III, LINE 12, COLUMNS (A), (C), AND (D): THE AMOUNTS WERE REMOVED. SCHEDULE A, PART III, LINES 15 AND 17: THE PUBLIC SUPPORT PERCENTAGE AND INVESTMENT INCOME PERCENTAGES WERE UPDATED TO REFLECT THE CHANGES TO SCHEDULE A, PART III, LINES 1, 7A, 10A, AND 12. SCHEDULE A, PART VI: THE NARRATIVE FOR THE SHORT PERIOD REPORTED IN SCHEDULE A, PART III, COLUMN (E) WAS ADDED. SCHEDULE D, PART V, LINES 2A, 2B AND 2C: THE ENDOWMENT PERCENTAGES FOR BOARD DESIGNATED OR QUASI-ENDOWMENT, PERMANENT ENDOWMENT, AND TERM ENDOWMENT WERE ADDED. SCHEDULE D, PART VI, LINES 1A-1E, COLUMNS (B), (C), AND (D): THESE WERE UPDATED TO REFLECT THE WRITE-UP OF THE FIXED ASSETS PURSUANT TO APPRAISAL AS A RESULT OF THE AFFILIATION. SCHEDULE D, PART X, LINE 1: THE DETAIL FOR OTHER LIABILITIES FROM FORM 990, PART X, LINE 25 WAS ADDED. SCHEDULE D, PART X, LINE 2: THE BOX WAS CHECKED FOR THE FASB ASC 740 DISCLOSURE ADDED TO SCHEDULE D, PART XIII. SCHEDULE D, PARTS XI AND XII: THE INFORMATION FOR THE RECONCILIATION OF REVENUE AND EXPENSES PER AUDITED FINANCIAL STATEMENTS WITH REVENUE AND EXPENSES PER RETURN WAS ADDED. SCHEDULE D, PART XIII: THE NARRATIVE FOR FORM 990, PART IV, LINE 11F AND SCHEDULE D, PART X, LINE 2 WAS ADDED. SCHEDULE J, PART I, LINES 4B AND 7: THESE WERE CORRECTED AND ANSWERED YES. SCHEDULE J, PART III: THE NARRATIVES FOR SCHEDULE J, PART I, LINE 3, LINE 4B, AND LINE 7 WERE ADDED. SCHEDULE O: THE NARRATIVES FOR FORM 990, PART VI, LINES 3, 6, 7A, AND 7B WERE ADDED. SCHEDULE O: THE NARRATIVE FOR FORM 990, PART VI, LINE 19 WAS UPDATED. SCHEDULE O: THE OTHER CHANGES IN NET ASSETS DETAILS FOR FORM 990, PART XI, LINE 9 WERE ADDED. SCHEDULE R, PART II: THE RELATED TAX-EXEMPT ORGANIZATIONS AS A RESULT OF THE AFFILIATION WERE ADDED TO PART II. SCHEDULE R, PART V, LINES 1E, 1M, AND 1P: THESE RESPONSES WERE CORRECTED TO REPORT YES. SCHEDULE R, PART V, LINE 2: THE TRANSACTIONS BETWEEN THE FILING ORGANIZATION AND RELATED CONTROLLED ORGANIZATIONS WERE ADDED. 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 ESKATON 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 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 XI, LINE 9: WRITE-UP OF FIXED ASSETS PURSUANT TO APPRAISAL AS A RESULT OF AFFILIATION 19,845,250. ADJUSTMENT OF CONTRIBUTION RECEIVABLE TO FAIR VALUE 29,390. LOSS ON INVOLUNTARY CONVERSION -102,924. OTHER CHANGE IN NET ASSETS AS A RESULT OF AFFILIATION -383,960. FORM 990, PART IV, LINES 12A AND 12B: THE STANDALONE AUDITED FINANCIAL STATEMENTS COVERED THE PERIOD FROM APRIL 21, 2020 THROUGH DECEMBER 31, 2020. THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS INCLUDE THE ACTIVITY FOR THE PERIOD APRIL 21, 2020 THROUGH DECEMBER 31, 2020. THE 2020 FORM 990 COVERED THE PERIOD FROM JULY 1, 2020 TO DECEMBER 31, 2020. 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 ROSEVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 680472230 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 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 ESKATON PROPERTIES INC E 1598558 EOY BALANCE ESKATON PROPERTIES INC M 505387 FMV ESKATON PROPERTIES INC P 1164444 FMV