2021-11-15T20:19:12-06:00 2020-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2020-01-01 680472230 ESKATON VILLAGE ROSEVILLE ESKA 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MARK JENKINS CFO 9163340810 2021-11-15 1 MARK JENKINS XXX-XX-XXXX TRACY S PAGLIA P00366884 2099556100 2021-11-15 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z TODD S MURCH 5105 MANZANITA AVENUE CARMICHAEL CA 95608 7943627 0 X WWW.ESKATON.ORG X 2001 CA TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 12 11 143 14 0 0 7957 1960 7753439 7845629 35 23 0 96015 7761431 7943627 0 0 0 0 3882957 4140371 0 0 0 3723115 3642965 7606072 7783336 155359 160291 16086046 15207671 20843668 20592755 -4757622 -5385084 X THE PRIMARY MISSION IS TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 0 0 6103469 0 7845629 ESKATON VILLAGE ROSEVILLE IS AN ASSISTED LIVING COMMUNITY THAT PROVIDES RESIDENTS NEEDED ASSISTANCE WHILE PROTECTING THEIR DESIRE FOR PRIVACY, DIGNITY AND INDEPENDENCE. RESIDENTS MAY ENLIST THE SERVICES OF STAFF FOR SHOWERING, DRESSING, GROOMING AND MEDICATION MANAGEMENT. ADDITIONALLY, ASSISTED LIVING RESIDENTS HAVE ACCESS TO AN IN-HOUSE PHYSICIAN, AND A FULL RANGE OF RECREATIONAL ACTIVITIES THAT MAY INCLUDE GARDENING, ARTS & CRAFT PROJECTS, CURRENT EVENTS DISCUSSIONS AND EXERCISE. SPECIALIZED PROGRAMS TO MEET THE UNIQUE NEEDS OF RESIDENTS WITH MEMORY IMPAIRMENTS ARE ALSO AVAILABLE. ESKATON VILLAGE ROSEVILLE OPERATING STATISTICS - RESIDENT DAYS: 31,175. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT. 6103469 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 11 0 1 143 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 MURCH PRESIDENT/CEO 2.00 52.00 X X 0 789919 228962 SHERI PEIFER SECRETARY/SVP & CSO 2.00 52.00 X 0 400578 186244 ELIZABETH DONOVAN SECRETARY/COO (THRU 10/20) 2.00 52.00 X 0 422884 83096 MARK JENKINS SVP & CFO 2.00 52.00 X 0 349130 8343 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 BOARD MEMBER 0.10 0.70 X 0 0 0 LAWRENCE GARCIA BOARD MEMBER 0.10 0.70 X 0 0 0 JACQUELYN KUNG BOARD MEMBER 0.10 0.70 X 0 0 0 DAVID LINDEMAN BOARD MEMBER 0.10 0.70 X 0 0 0 JORDAN ROSE BOARD MEMBER 0.10 0.70 X 0 0 0 SARAH STEENHAUSEN BOARD MEMBER 0.10 0.70 X 0 0 0 MARIANN SHELDON BOARD MEMBER 0.10 0.70 X 0 0 0 LISA YATES BOARD MEMBER 0.10 0.70 X 0 0 0 AMY YOTOPOULOS BOARD MEMBER 0.10 0.70 X 0 0 0 DOUGLAS ELMETS BOARD MEMBER (THRU 5/20) 0.10 0.70 X 0 0 0 SAMUEL PEREZ BOARD MEMBER (THRU 5/20) 0.10 0.70 X 0 0 0 KAREN ROBISON BOARD MEMBER (THRU 11/20) 0.10 0.70 X 0 0 0 0 1962511 506645 0 0 1 0 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MANAGEMENT FEES 485680 1 1960 1960 HEALTH CARE RELATED 623312 7068576 7068576 HOMEOWNER MGMT & SVCS 813990 674539 674539 CATERING & MEAL REVENU 623312 44571 44571 APPLICANT FEE REVENUE 623312 31400 31400 BARBER & BEAUTY 623312 20755 20755 5788 5788 7845629 23 23 NON-OPERATING REVENUE 900099 96015 96015 96015 7943627 7845629 0 96038 3077889 2579345 498544 72106 60426 11680 701300 587697 113603 289076 241732 47344 485680 485680 248934 144052 104882 75930 75930 266714 195736 70978 301535 244121 57414 5627 4311 1316 894 894 264598 264598 782555 733824 48731 129063 129063 SWAP PAYMENTS 551019 551019 FOOD FOR RESIDENTS 306366 306366 HOA ASSESSMENT FEES 150209 150209 ANCILLARY COSTS 18616 18616 55225 21417 33808 7783336 6103469 1679867 0 2800252 1774486 45288 45288 85081 137764 6729 12293 55017 26748 23590327 11163499 13025514 12426828 68165 784264 16086046 15207671 287381 355612 135569 12372 16040000 15460000 4380718 4764771 20843668 20592755 X -4757622 -5385084 -4757622 -5385084 16086046 15207671 160291 -787753 0 X 0 1 X 1 0 X 4133 7075 35040 7957 1960 56165 7666114 7902338 7590243 7753439 7845629 38757763 7670247 7909413 7625283 7761396 7847589 38813928 0 585862 699440 853848 898227 1145529 4182906 585862 699440 853848 898227 1145529 4182906 34631022 332 208 79 35 23 677 332 208 79 35 23 677 96015 96015 7670579 7909621 7625362 7761431 7943627 38910620 0.89000 0.91060 0.00000 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 96,015. 403963 403963 17102591 7434605 9667986 4018425 2000545 2017880 2055635 1728349 327286 9713 9713 12426828 DEFERRED FINANCING COST 39984 DUE FROM RELATED PARTY 744280 784264 INTEREST RATE SWAP AGREEMENTS 4729827 DEPOSITS 14908 EMPLOYEE FUND 20036 4764771 X 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. 0 1 0 0 0 0 0 1 0 TODD MURCH PRESIDENT/CEO 0 591691 0 198228 0 0 0 209200 0 19762 0 1018881 0 0 SHERI PEIFER SECRETARY/SVP & CSO 0 337538 0 63040 0 0 0 162972 0 23272 0 586822 0 0 ELIZABETH DONOVAN SECRETARY/COO (THRU 10/20) 0 347387 0 75497 0 0 0 73194 0 9902 0 505980 0 0 MARK JENKINS SVP & CFO 0 299880 0 49250 0 0 0 6413 0 1930 0 357473 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 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 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 ESKATON PROPERTIES, INC. COMPENSATION COMMITTEE FOLLOWING A REVIEW OF EACH OFFICER'S PERFORMANCE IN RELATION TO THEIR GOALS FOR THE YEAR. A ABAG FINANCE AUTHORITY 943130123 00037CJE1 2006-12-14 22000000 CONSTRUCT & EQUIP FACILITY 0 0 0 A 6540000 21324834 1174694 440000 182575 897102 18630463 2008 0 0 1 1 A 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 1 1 MORGAN STANLEY 29.900000000000 0 0 1 SEE PART VI 1.100000000000 1 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: ABAG FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/01/2020 PART II, LINE 3, COLUMN A: TOTAL PROCEEDS ARE LESS THAN THE ISSUE PRICE BY $675,166 DUE TO: 1) RELEASE OF THE DEBT SERVICE RESERVE FUND WHICH WAS USED TO RETIRE $1,415,000 OF BONDS; 2) INVESTMENT PROCEEDS OF $739,834 EARNED DURING THE PROJECT PERIOD. PART IV, LINE 5 - GIC: BAYERISCHE LANDESBANK - 1.1 YEARS; DEPFA - 9.9 YEARS FORM 990, PART VI, SECTION A, LINE 3 ESKATON PROPERTIES, INC. PERFORMS THE ORGANIZATION'S MANAGEMENT DUTIES THROUGH COMMON OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE CORPORATE MEMBER. AS A SUBSIDIARY CORPORATION TO THE CORPORATE MEMBER, ALL OF THE ASSETS OF THE ORGANIZATION WOULD BE RECEIVED BY THE CORPORATE MEMBER UPON DISSOLUTION. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S SOLE CORPORATE MEMBER HAS THE POWER TO APPOINT ALL DIRECTORS OTHER THAN THE PRESIDENT OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7B THE SOLE MEMBER RETAINS APPROVAL RIGHTS IN REGARD TO ANY POTENTIAL CHANGES THAT WOULD MATERIALLY AND ADVERSELY AFFECT THE VOTING OR TRANSFER MEMBERSHIP OF THE SOLE MEMBER AS WELL AS ANY CHANGES TO THE NUMBER OF DIRECTORS AND CREATING PROXY RIGHTS. FORM 990, PART VI, SECTION B, LINE 11B DATA TO PREPARE THE FORM 990 IS GATHERED BY THE DIRECTOR OF BUDGET AND FINANCIAL ANALYSIS. THE RETURN IS PREPARED BY A PROFESSIONAL ACCOUNTING FIRM AND REVIEWED BY THE DIRECTOR OF BUDGET AND FINANCIAL ANALYSIS, AS WELL AS THE CFO. THE FINAL FORM 990 IS SIGNED BY THE CFO. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND DIRECTORS ARE REQUIRED TO ANNUALLY DISCLOSE THEIR POTENTIAL CONFLICTS OF INTEREST. THE CEO AND BOARD CHAIR MEET TO REVIEW ANY CONFLICTS THAT ARE DISCLOSED BY BOARD MEMBERS TO DETERMINE IF THE CONFLICTS RISE TO THE LEVEL THAT WOULD REQUIRE ABSTENTION FROM DISCUSSION AND VOTING. DIRECTORS ABSTAIN FROM VOTING AND DO NOT PARTICIPATE IN DISCUSSION OF BOARD ACTIONS RELATED TO POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS USES A THIRD PARTY PROFESSIONAL CONSULTANT TO GATHER DATA FROM A WIDE RANGE OF COMPARABLE ORGANIZATIONS EVERY TWO YEARS. A COMPENSATION COMMITTEE MADE UP OF THE BOARD OF DIRECTORS REVIEWS THE THIRD PARTY PROFESSIONAL CONSULTANT'S REPORT AND SUBMITS THE PROPOSED COMPENSATION TO THE FULL BOARD FOR APPROVAL AT ITS ANNUAL FEBRUARY MEETING. THE COMPENSATION AMOUNT IS RECORDED IN THE ORIGINAL MINUTES OF THE COMPENSATION COMMITTEE AND THE BOARD. THE BOARD REVIEWS AND APPROVES THE COMPENSATION FOR THE CEO ANNUALLY. FOR OTHER HIGHLY COMPENSATED EMPLOYEES, COMPENSATION IS DETERMINED BY THE CEO BASED ON ANNUAL DATA FROM SURVEYS OF COMPARABLE ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ESKATON VILLAGE ROSEVILLE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE ESKATON VILLAGE ROSEVILLE FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. ESKATON LODGE GRANITE BAY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 941663809 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906316 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 ESKATON VILLAGE GRASS VALLEY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 943358174 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 ESKATON VILLAGE PLACERVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 270704516 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 ESKATON 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906307 SENIOR HOME-BASED SERVICES CA 501(C)(3) LINE 10 N/A 0 ESKATON FOUNDATION 5105 MANZANITA AVENUE CARMICHAEL CA 95608 680227233 FUNDRAISING CA 501(C)(3) LINE 7 ESKATON 1 ESKATON FOUNTAINWOOD LODGE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 275246432 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 THE REUTLINGER COMMUNITY 4000 CAMINO TASSAJARA DANVILLE CA 94506 943201366 CARE OF ELDERLY JEWISH COMMUNITY CA 501(C)(3) LINE 10 ESKATON 1 CALIFORNIA HEALTHCARE CONSULTANTS 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942761402 LEASED EMPLOYEES FOR SENIOR RESIDENCES CA N/A C 0 LIVABLE DESIGN 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942243808 PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERS CA N/A C 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 ESKATON PROPERTIES INC M 485680 FMV ESKATON PROPERTIES INC P 6386279 FMV ESKATON PROPERTIES INC D 744594 EOY BALANCE