2021-11-15T20:24:56-06:00 2020-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2020-01-01 942906316 ESKATON PROPERTIES INC 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 MURCH 5105 MANZANITA AVENUE CARMICHAEL CA 95608 217524574 0 X WWW.ESKATON.ORG X 1983 CA TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 12 11 1676 14 3180884 0 156192 9798420 100481725 90466301 5689890 8468855 7123788 7718687 113451595 116452263 1000397 4000000 0 0 61401402 60725269 0 0 0 47613585 46751553 110015384 111476822 3436211 4975441 169771792 165503582 111563069 102456874 58208723 63046708 X THE PRIMARY MISSION IS TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 0 0 42515607 0 44378363 HEALTH SERVICES: CONSISTS OF LICENSED SKILLED NURSING CARE CENTERS AND A LICENSED HOME HEALTH AGENCY. IN SKILLED NURSING CARE CENTERS, THE STAFF OF THE CARE CENTER, THE DOCTOR AND THE RESIDENT/FAMILY ASSEMBLE A PLAN OF CARE. DEPENDING ON THE RESIDENT'S DIAGNOSIS, NEEDS AND ABILITIES, THE PLAN MAY INCLUDE PHYSICAL, OCCUPATIONAL AND/OR SPEECH THERAPY. HOME HEALTH SERVICES INCLUDE REHABILITATIVE SERVICES FROM A PHYSICAL, OCCUPATIONAL OR SPEECH THERAPIST AND SPECIALIZED CARE FROM A REGISTERED NURSE. CLIENTS ARE ASSURED OF SERVICES FROM A TRAINED PROFESSIONAL WHO HAS BEEN PRE-SCREENED AND BACKGROUND-CHECKED. SKILLED NURSING RESIDENT DAYS: 108,325 / HOME HEALTH VISITS: 11,656. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT. 36880966 4000000 46087938 RESIDENTIAL SERVICES: CONSISTS OF INDEPENDENT LIVING, ASSISTED LIVING, MEMORY CARE AND CONTINUING CARE RETIREMENT COMMUNITIES. ALL LEVELS OF RESIDENTIAL SERVICES PROVIDE INTERIOR AND EXTERIOR MAINTENANCE, AS WELL AS AN EMERGENCY RESPONSE SYSTEM. THE CONTINUING CARE RETIREMENT COMMUNITY AFFORDS OLDER ADULTS THE OPPORTUNITY TO LIVE AMONG THEIR PEERS IN A COMFORTABLE ATTRACTIVE ENVIRONMENT. SOME COMMUNITIES OFFER ADDITIONAL SERVICES, SUCH AS MEALS, RECREATIONAL ACTIVITIES, HOUSEKEEPING AND ASSISTANCE WITH DAILY ACTIVITIES. CONTINUING CARE RETIREMENT COMMUNITY RESIDENT DAYS: 164,401 / INDEPENDENT LIVING RESIDENT DAYS: 37,169 / ASSISTED LIVING & MEMORY CARE RESIDENT DAYS: 40,986. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT. 79396573 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 116 0 1 1676 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 11 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 1 1 CA X DAN SEILER 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 TODD MURCH PRESIDENT/CEO 40.00 14.00 X X 789919 0 228962 SHERI PEIFER SECRETARY/SVP & CSO 40.00 14.00 X 400578 0 186244 ELIZABETH DONOVAN SECRETARY/COO (THRU 10/20) 40.00 14.00 X 422884 0 83096 CHARLES GARCIA CHIEF INFORMATION OFFICER 40.00 0.00 X 294857 0 136198 MARK JENKINS SVP & CFO 40.00 14.00 X 349130 0 8343 ROBERT BRANDI VP, HEALTHCARE SERVICES 40.00 0.00 X 258902 0 29133 HEATHER CRAIG EXEC DIR, ESKATON CARE CENTER GREENHAVEN 40.00 0.00 X 237292 0 25511 STEPHEN FIFE EXEC DIR, ESKATON CARE CENTER FAIR OAKS 40.00 0.00 X 231796 0 30259 GREGORY KLICK EXEC DIR, ESKATON VILLAGE CARMICHAEL 40.00 0.00 X 242613 0 16833 TIGHE HAMMAM VP, RESIDENTIAL SERVICES 15.00 30.00 X 219657 0 23189 TERI TIFT EXEC DIR, QUALITY & COMPLIANCE 30.00 20.00 X 212151 0 21270 SYLVIA CHU EXEC DIR, THE TROUSDALE 40.00 0.00 X 205817 0 22923 DONNA WILLIAMS DIRECTOR OF NURSING SERVICES 40.00 0.00 X 210253 0 17558 PENNY MALLETTE EXEC DIR, O'CONNOR WOODS 40.00 0.00 X 188837 0 28541 JEREMY PANTOVICH EXEC DIR, ESKATON CARE CENTER MANZANITA 40.00 0.00 X 199465 0 15717 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 4464151 0 873777 79 0 1 0 MORRISON LIVING PO BOX 102289 ATLANTA GA 30368 DINING SERVICES 2982361 MILLER & KNESS INC 3500 FOUR SPRINGS DRIVE RESCUE CA 95762 CONSTRUCTION 893346 INTECH MECHANICAL COMPANY LLC 7501 GALILEE ROAD ROSEVILLE CA 95678 EQUIPMENT MAINTENANCE 882295 SACRAMENTO VALLEY NURSING SERVICE INC PO BOX 938 RIO LINDA CA 95673 NURSING REGISTRY 387437 CARLOS KNORRE & SONS INC PO BOX 540 CARMICHAEL CA 95609 LANDSCAPE MAINTENANCE 349720 24 6363562 3434543 315 9798420 SKILLED NURSING SERVICES 623110 41342201 41342201 CCRC SERVICES 623311 32300986 32300986 ASSISTED LIVING SERVICES 623312 9227602 9227602 HOME HEALTH CARE SERVICES 621610 3960018 3960018 OTHER RESIDENTIAL CARE SERVICES 623990 2932715 2932715 702779 702779 90466301 1225435 92912 1132523 108311731 4000 101072311 0 7239420 4000 7243420 7243420 MGMT/SUPPORT SERVICES FEES 541611 6399688 3087972 3311716 OTHER REVENUE 999900 1318999 1318999 7718687 116452263 90466301 3180884 13006658 4000000 4000000 3999523 3999523 47065857 35346103 11719754 1898764 876923 1021841 3594264 8554579 -4960315 4166861 3044724 1122137 712980 712980 120825 120825 354250 354250 8280804 6085071 2195733 609663 175949 433714 2032925 896741 1136184 1336167 1336167 3657384 3053804 603580 245359 103477 141882 73780 1817 71963 2875669 2282700 592969 6813468 6203396 610072 1871277 1871277 LEGAL SETTLEMENTS 8206000 8206000 ANCILLARY COSTS 2408612 2408612 FOOD FOR PATIENTS/RESID 1727378 1727378 QUALITY ASSURANCE FEES 1698094 1698094 3726918 2937205 789713 111476822 79396573 32080249 0 16196517 10071377 1221117 1043709 8113450 7935513 934000 844000 203798 573536 1057470 1002335 191454337 143260423 51263435 48193914 66603665 76161654 761974 3000000 3312067 20416366 16365477 169771792 165503582 6885700 6224774 7779203 7372503 66220268 63120269 2235239 2187651 2126232 2018346 26316427 21533331 111563069 102456874 X 58201280 63039205 7443 7503 58208723 63046708 169771792 165503582 X 4975441 558709 -696165 X 0 1 X 1 0 X 274143 4241942 1505173 156192 9798420 15975870 95273282 95831139 94915747 100481725 90466301 476968194 95547425 100073081 96420920 100637917 100264721 492944064 2131189 6119184 8294880 3174653 6307722 26027628 0 2131189 6119184 8294880 3174653 6307722 26027628 466916436 1428896 1234044 1812943 1547721 1132523 7156127 70736 101880 84814 257430 1499632 1335924 1897757 1547721 1132523 7413557 3684535 3426648 4630715 11741898 97047057 101409005 102003212 105612286 106027959 512099519 0.91180 0.92390 0.01450 0.01540 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER NON-OPERATING INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 2892653 60316 412538 24800 3340707 2403637 17221 477255 5460 2892653 2551218 15628 -154768 8441 2403637 0.52220 0.14940 0.32840 0 1 1 1830000 9326810 11156810 83771921 75197567 8574354 63379302 44811603 18567699 28577647 23251253 5326394 4568657 4568657 48193914 ASSOCIATE MEMBER/PATIENT DEPOSITS 2187651 DUE FROM RELATED PARTIES 7722071 DUE FROM LIABILITY INSURER 5171248 DEFERRED FINANCING COST 1284507 16365477 SELF-INSURED WORKERS' COMP 13204680 REFUNDABLE CCRC MBRSHIP CONTRACTS 1160890 PROFESSIONAL LIABILITY 6126248 DUE TO RELATED PARTIES 175595 OTHER LIABILITIES 865918 21533331 X PART IV, LINE 2B: THE ORGANIZATION HOLDS RESIDENT FUNDS IN TRUST FOR SEVERAL COMMUNITIES. CCRC RESIDENTS WHO MOVE FROM INDEPENDENT TO ANOTHER LEVEL OF CARE ARE REQUIRED BY THEIR CONTRACT TO DEPOSIT IN AN ASSOCIATE MEMBERSHIP ACCOUNT UP TO $100,000 FROM THE PROCEEDS OF THE SALE OF THEIR INDEPENDENT MEMBERSHIP. RESIDENT TRUST AMOUNTS AT OTHER COMMUNITIES ARE VOLUNTARY AND FOR THE CONVENIENCE OF RESIDENTS. THE TRUST FUNDS ARE PRIMARILY HELD IN BANK ACCOUNTS OR INVESTMENT ACCOUNTS AND ARE RECONCILED MONTHLY. PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED FOR RESIDENT ASSISTANCE AND AN ANNUAL RESIDENT CELEBRATION. 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. 1 ESKATON FOUNTAINWOOD LODGE 5105 MANZANITA AVE CARMICHAEL CA 95608 275246432 501(C)(3) 4000000 SUBSIDY FOR OPERATIONS 1 0 PART I, LINE 2: GRANTS ARE TO A RELATED ORGANIZATION WITH COMMON MANAGEMENT TO ASSIST WITH PROGRAM OPERATION EXPENSES. THE MANAGEMENT OF THE RELATED ORGANIZATION'S OPERATIONS IS OVERSEEN BY THE FILING ORGANIZATION. X X X X 0 1 0 0 0 0 0 1 0 TODD MURCH PRESIDENT/CEO 591691 0 198228 0 0 0 209200 0 19762 0 1018881 0 0 0 SHERI PEIFER SECRETARY/SVP & CSO 337538 0 63040 0 0 0 162972 0 23272 0 586822 0 0 0 ELIZABETH DONOVAN SECRETARY/COO (THRU 10/20) 347387 0 75497 0 0 0 73194 0 9902 0 505980 0 0 0 CHARLES GARCIA CHIEF INFORMATION OFFICER 294857 0 0 0 0 0 134031 0 2167 0 431055 0 0 0 MARK JENKINS SVP & CFO 299880 0 49250 0 0 0 6413 0 1930 0 357473 0 0 0 ROBERT BRANDI VP, HEALTHCARE SERVICES 238902 0 20000 0 0 0 6028 0 23105 0 288035 0 0 0 HEATHER CRAIG EXEC DIR, ESKATON CARE CENTER GREENH 202292 0 35000 0 0 0 7281 0 18230 0 262803 0 0 0 STEPHEN FIFE EXEC DIR, ESKATON CARE CENTER FAIR O 201796 0 30000 0 0 0 7224 0 23035 0 262055 0 0 0 GREGORY KLICK EXEC DIR, ESKATON VILLAGE CARMICHAEL 204613 0 38000 0 0 0 5493 0 11340 0 259446 0 0 0 TIGHE HAMMAM VP, RESIDENTIAL SERVICES 183157 0 36500 0 0 0 5064 0 18125 0 242846 0 0 0 TERI TIFT EXEC DIR, QUALITY & COMPLIANCE 186354 0 25797 0 0 0 6468 0 14802 0 233421 0 0 0 SYLVIA CHU EXEC DIR, THE TROUSDALE 149817 0 56000 0 0 0 4752 0 18171 0 228740 0 0 0 DONNA WILLIAMS DIRECTOR OF NURSING SERVICES 196253 0 14000 0 0 0 6353 0 11205 0 227811 0 0 0 PENNY MALLETTE EXEC DIR, O'CONNOR WOODS 178837 0 10000 0 0 0 4468 0 24073 0 217378 0 0 0 JEREMY PANTOVICH EXEC DIR, ESKATON CARE CENTER MANZAN 187465 0 12000 0 0 0 4522 0 11195 0 215182 0 0 0 PART I, LINE 4B 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, SHERI PEIFER, AND CHARLES GARCIA PARTICIPATED IN THE PLAN DURING THE YEAR AND RECEIVED CONTRIBUTIONS OF $169,389, $64,643, $154,422, AND $124,481, 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 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. A ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS 943130123 00037CNC0 2013-09-17 19200000 TO REFUND PRIOR ISSUE DATED 4/10/08, WHICH REFUNDED 1999 & 2000 ISSUES 0 0 0 B ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS 941485533 00037CUQ1 2013-06-06 55568973 PROVIDE FUNDS TO REFUND PRIOR ISSUES DATED 05/15/08 0 0 0 C CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 1307955V5 2012-05-22 39890381 PROVIDE FUNDS TO REFUND PRIOR ISSUES DATED 2/10/05; FINANCE IMPROV. & EQUIP. 0 0 0 A 8175000 19200000 19200000 2013 1 0 1 1 B 10565000 55568973 4147750 932004 50489219 2013 1 0 1 1 C 9385000 40183124 3762412 723658 8085284 27611770 2015 1 0 1 1 B 0 1 1 1 0 0.00000 0.00900 0.00900 1 0 1 C 0 1 1 1 0 0.00000 0.00000 0.00000 1 0 1 A 0 0 0 1 1 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 0 0 1 0 0 0 0 1 A 1 B 1 C 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS DATE THE REBATE COMPUTATION WAS PERFORMED: 12/01/2020 ISSUER NAME: ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS DATE THE REBATE COMPUTATION WAS PERFORMED: 12/01/2020 ISSUER NAME: CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/01/2020 SCHEDULE K SUPPLENTAL INFORMATION PART I, ISSUE A, COLUMN (E) - ISSUE PRICE: THE ISSUE PRICE REPORTED ON FORM 8038, PART III, LINE 21 BOX (B) WAS INCORRECTLY LISTED AS $23,500,000. THE CORRECT AMOUNT SHOULD HAVE BEEN $19,200,000. PART II, LINE 3, COLUMN C: TOTAL PROCEEDS EXCEED ISSUE PRICE BY $292,743 DUE TO INVESTMENT PROCEEDS EARNED DURING THE PROJECT PERIOD. 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 PROPERTIES, INC. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE ESKATON PROPERTIES, INC. FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: PENSION RELATED CHANGES OTHER THAN NET PERIODIC PENSION COST -603,253. INCOME FOR TAX, NOT FOR BOOK PURPOSES -92,912. ESKATON LODGE GRANITE BAY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 941663809 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 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 1 1 1 1 0 0 0 0 1 0 1 0 0 0 0 1 0 0 ESKATON FOUNTAINWOOD LODGE B 4000000 FMV ESKATON LODGE GRANITE BAY C 2872975 FMV ESKATON VILLAGE GRASS VALLEY C 2227702 FMV ESKATON VILLAGE PLACERVILLE C 1207045 FMV ESKATON FOUNDATION C 55840 FMV ESKATON LODGE GRANITE BAY D 262025 EOY BALANCE ESKATON VILLAGE PLACERVILLE D 939398 EOY BALANCE ESKATON D 3365976 EOY BALANCE ESKATON FOUNDATION D 106567 EOY BALANCE ESKATON FOUNTAINWOOD LODGE D 3306337 EOY BALANCE THE REUTLINGER COMMUNITY D 1598558 EOY BALANCE CALIFORNIA HEALTHCARE CONSULTANTS D 520037 EOY BALANCE ESKATON VILLAGE ROSEVILLE E 744594 EOY BALANCE LIVABLE DESIGN E 206388 EOY BALANCE ESKATON J 83565 FMV ESKATON LODGE GRANITE BAY L 396350 FMV ESKATON VILLAGE GRASS VALLEY L 598986 FMV ESKATON VILLAGE ROSEVILLE L 485680 FMV ESKATON VILLAGE PLACERVILLE L 322080 FMV ESKATON L 106057 FMV ESKATON FOUNTAINWOOD LODGE L 283544 FMV THE REUTLINGER COMMUNITY L 505387 FMV ESKATON LODGE GRANITE BAY Q 3953259 FMV ESKATON VILLAGE GRASS VALLEY Q 3952743 FMV ESKATON VILLAGE ROSEVILLE Q 6386279 FMV ESKATON VILLAGE PLACERVILLE Q 6052050 FMV ESKATON Q 1502941 FMV ESKATON FOUNDATION Q 379425 FMV ESKATON FOUNTAINWOOD LODGE Q 6812661 FMV THE REUTLINGER COMMUNITY Q 1164444 FMV CALIFORNIA HEALTHCARE CONSULTANTS Q 1891689 FMV