ESKATON VILLAGE-PLACERVILLE: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: ESKATON VILLAGE-PLACERVILLE (EIN 27-0704516)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-11-04
IRS object ID: 202243089349303309
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	2022-11-04T16:12:01-05:00	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	270704516	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ESKATON VILLAGE-PLACERVILLE	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	2022-10-25	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	$4,663,485	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	2009	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	98	TotalEmployeeCnt
Total Volunteers	13	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$5,362,498	PYProgramServiceRevenueAmt
CY Program Service Revenue	$4,663,174	CYProgramServiceRevenueAmt
PY Investment Income	$572	PYInvestmentIncomeAmt
CY Investment Income	$311	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$5,363,070	PYTotalRevenueAmt
CY Total Revenue	$4,663,485	CYTotalRevenueAmt
PY Grants And Similar Paid	$1,207,041	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$74,236	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,910,718	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,599,587	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,224,288	PYOtherExpensesAmt
CY Other Expenses	$2,173,160	CYOtherExpensesAmt
PY Total Expenses	$6,342,047	PYTotalExpensesAmt
CY Total Expenses	$4,846,983	CYTotalExpensesAmt
PY Revenues Less Expenses	-$978,977	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$183,498	CYRevenuesLessExpensesAmt
Total Assets BOY	$11,053,036	TotalAssetsBOYAmt
Total Assets EOY	$9,996,856	TotalAssetsEOYAmt
Total Liabilities BOY	$8,748,164	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$7,875,481	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,304,872	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,121,375	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	$3,742,417	ExpenseAmt
Grant	$74,236	GrantAmt
Revenue	$4,663,174	RevenueAmt
Desc	ESKATON VILLAGE PLACERVILLE 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. PROGRAMS TO MEET THE UNIQUE NEEDS OF RESIDENTS WITH MEMORY IMPAIRMENTS ARE ALSO AVAILABLE. ESKATON VILLAGE PLACERVILLE OPERATING STATISTICS - RESIDENT DAYS: 17,970.PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT.	Desc
Total Program Service Expenses	$3,742,417	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	Yes (1)	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	9	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	98	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

Contractor Name ContractorName

Business Name BusinessName

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

Contractor Address ContractorAddress

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)
Services	MANAGEMENT FEES	ServicesDesc
Compensation	$279,790	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HEALTH CARE RELATED	623312	$4,162,322	$4,162,322
HOMEOWNER MGMT. & SVCS	813990	$391,742	$391,742
APPLICANT FEE REVENUE	623312	$46,200	$46,200
CATERING & MEAL REVENU	623312	$30,303	$30,303
BARBER & BEAUTY	623312	$23,294	$23,294

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,313	TotalRevenueColumnAmt
Related Or Exempt Func Income	$9,313	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$4,663,174	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$311	TotalRevenueColumnAmt
Exclusion	$311	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,663,485	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,663,174	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$311	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$74,236	TotalAmt
Program Services	$74,236	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,914,157	TotalAmt
Program Services	$1,545,274	ProgramServicesAmt
Management And General	$368,883	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$52,995	TotalAmt
Program Services	$42,760	ProgramServicesAmt
Management And General	$10,235	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$511,176	TotalAmt
Program Services	$412,719	ProgramServicesAmt
Management And General	$98,457	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$121,259	TotalAmt
Program Services	$110,376	ProgramServicesAmt
Management And General	$10,883	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$279,790	TotalAmt
Management And General	$279,790	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$11,148	TotalAmt
Management And General	$11,148	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$184,192	TotalAmt
Program Services	$132,412	ProgramServicesAmt
Management And General	$51,780	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$55,446	TotalAmt
Management And General	$55,446	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$71,781	TotalAmt
Program Services	$36,510	ProgramServicesAmt
Management And General	$35,271	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$253,580	TotalAmt
Program Services	$221,774	ProgramServicesAmt
Management And General	$31,806	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,845	TotalAmt
Program Services	$1,339	ProgramServicesAmt
Management And General	$1,506	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$415	TotalAmt
Program Services	$96	ProgramServicesAmt
Management And General	$319	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$219,355	TotalAmt
Program Services	$219,355	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$526,106	TotalAmt
Program Services	$514,405	ProgramServicesAmt
Management And General	$11,701	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$101,539	TotalAmt
Management And General	$101,539	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
FOOD FOR RESIDENTS	$178,711	$178,711
HOA ASSESSMENT FEES	$133,171	$133,171
COVID-19 EXPENSE	$86,384	$86,384
ANCILLARY COSTS	$20,361	$20,361

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$48,336	TotalAmt
Program Services	$12,534	ProgramServicesAmt
Management And General	$35,802	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,846,983	TotalAmt
Program Services	$3,742,417	ProgramServicesAmt
Management And General	$1,104,566	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,336,211	BOYAmt
EOY	$794,687	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$440,194	BOYAmt
EOY	$424,002	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$169,621	BOYAmt
EOY	$161,175	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$8,027	BOYAmt
EOY	$10,733	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$35,279	BOYAmt
EOY	$33,113	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$15,620,496	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$7,322,412	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$8,778,029	BOYAmt
EOY	$8,298,084	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$285,675	BOYAmt
EOY	$275,062	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$11,053,036	BOYAmt
EOY	$9,996,856	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$237,382	BOYAmt
EOY	$221,112	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$13,904	BOYAmt
EOY	$8,072	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$7,527,024	BOYAmt
EOY	$7,327,015	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$969,854	BOYAmt
EOY	$319,282	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$8,748,164	BOYAmt
EOY	$7,875,481	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	$2,304,872	BOYAmt
EOY	$2,121,375	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,304,872	BOYAmt
EOY	$2,121,375	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$11,053,036	BOYAmt
EOY	$9,996,856	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$183,498	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	$1	PriorPeriodAdjustmentsAmt
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)
Consol And Sep Basis Fincl Stmt	Yes (X)	ConsolAndSepBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

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	$6,743	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,160	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$22,724	CurrentTaxYearMinus2YearsAmt
Total	$35,627	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,300,776	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,502,213	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,418,527	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,362,498	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,663,174	CurrentTaxYearAmt
Total	$26,247,188	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,307,519	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,508,373	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,441,251	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,362,498	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,663,174	CurrentTaxYearAmt
Total	$26,282,815	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,179,019	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,066,483	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$932,314	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,652,682	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,828,629	CurrentTaxYearAmt
Total	$6,659,127	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,179,019	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,066,483	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$932,314	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,652,682	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,828,629	CurrentTaxYearAmt
Total	$6,659,127	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$19,623,688	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$350	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$607	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$907	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$572	CurrentTaxYearMinus1YearAmt
Current Tax Year	$311	CurrentTaxYearAmt
Total	$2,747	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$350	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$607	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$907	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$572	CurrentTaxYearMinus1YearAmt
Current Tax Year	$311	CurrentTaxYearAmt
Total	$2,747	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,307,869	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,508,980	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,442,158	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,363,070	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,663,485	CurrentTaxYearAmt
Total	$26,285,562	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.74660	PublicSupportCY509Pct
Public Support PY509	0.77430	PublicSupportPY509Pct
Investment Income CY	0.00010	InvestmentIncomeCYPct
Investment Income PY	0.00010	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	$1,002,469	OtherCostOrOtherBasisAmt
Book Value	$1,002,469	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$11,160,167	OtherCostOrOtherBasisAmt
Depreciation	$5,150,571	DepreciationAmt
Book Value	$6,009,596	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,965,136	OtherCostOrOtherBasisAmt
Depreciation	$882,108	DepreciationAmt
Book Value	$1,083,028	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,492,724	OtherCostOrOtherBasisAmt
Depreciation	$1,289,733	DepreciationAmt
Book Value	$202,991	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$8,298,084	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
DUE TO RELATED PARTIES	$280,409
EMPLOYEE FUND	$38,873

Field	Value	IRS element (for citing)
Total Liability	$319,282	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$4,663,485	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$4,663,485	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$4,663,485	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,772,747	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$4,772,747	ExpensesSubtotalAmt
Other Expenses Not Included	$74,236	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$74,236	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$4,846,983	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

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.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

TRANSFER TO ESKATON PROPERTIES, INC. 74,236.

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	$74,236	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 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 PLACERVILLE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE ESKATON VILLAGE PLACERVILLE 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 LODGE GRANITE BAY
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	941663809	SENIOR RESIDENCES & SERVICES	CA	501(C)(3)	LINE 10	ESKATON	Yes (1)
ESKATON
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	942906307	SENOR HOME-BASED SERVICES	CA	501(C)(3)	LINE 10		0	N/A
ESKATON VILLAGE ROSEVILLE
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	680472230	SENIOR RESIDENCES & SERVICES	CA	501(C)(3)	LINE 10	ESKATON	Yes (1)
ESKATON VILLAGE GRASS VALLEY
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	943358174	SENIOR RESIDENCES & SERVICES	CA	501(C)(3)	LINE 10	ESKATON	Yes (1)
ESKATON FOUNDATION
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	680227233	FUNDRAISING	CA	501(C)(3)	LINE 7	ESKATON	Yes (1)
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	Yes (1)	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 (4 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
ESKATON PROPERTIES INC
B	$74,236	FMV
ESKATON PROPERTIES INC
E	$279,461	EOY BALANCE
ESKATON PROPERTIES INC
M	$279,790	FMV
ESKATON PROPERTIES INC
P	$5,122,479	FMV