2021-11-15T20:10:56-06:00 2020-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2020-01-01 942906307 ESKATON 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 1001223 0 X WWW.ESKATON.ORG X 1967 CA TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 12 11 31 171 0 0 35994 7667 1622769 993056 0 -4271 0 0 1658763 996452 0 0 0 0 1965163 1402793 0 0 0 752013 563605 2717176 1966398 -1058413 -969946 3976235 3598477 2783245 3375433 1192990 223044 X THE PRIMARY MISSION IS TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 0 1 475296 0 204849 ADULT DAY HEALTH CARE (ADHC): ADHC PROVIDES HELP FOR FAMILIES CARING FOR AN OLDER ADULT AT HOME. THE PROGRAM OFFERS HEALTH AND SUPPORT SERVICES FIVE DAYS A WEEK, ENABLING CLIENTS TO LIVE INDEPENDENTLY LONGER AND GIVING FAMILIES PEACE OF MIND KNOWING THAT THEIR ELDERLY FAMILY MEMBER IS SAFE DURING THE DAY. CLIENTS ENJOY THE COMPANIONSHIP OF THEIR PEERS, INTERESTING RECREATIONAL ACTIVITIES AND A HOT MEAL ARRANGED BY STAFF MEMBERS WHO ALSO MONITOR THEIR HEALTH AND MEDICAL CONDITION. ADHC OPERATING STATISTICS - PARTICIPANT DAYS: 2,041.PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT. 227091 0 986 TELEPHONE REASSURANCE PROGRAM (TR): TR TRAINS AND ORGANIZES VOLUNTEERS WHO MAKE DAILY CALLS AND BIWEEKLY VISITS TO SENIORS WHO MIGHT OTHERWISE BE ISOLATED IN THEIR HOMES. TR OPERATING STATISTICS - TR TELEPHONE CALLS: 51,229; TR HOME VISITS: 83; TR SENIOR COMPANION VISITS: 312. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT. 0 0 787221 LIVE WELL AT HOME (LWH): LWH PROVIDES NONMEDICAL HOME CARE VISITS TO OLDER ADULTS WHO REQUIRE ASSISTANCE WITH ACTIVITIES OF DAILY LIVING IN ORDER TO REMAIN INDEPENDENT IN THEIR HOMES. LWH OPERATING STATISTICS - HOURS BILLED: 120,163. ACTIVE CLIENTS AT THE END OF THE YEAR: 58. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT. 702387 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 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 1 1 1 1 0 0 1 2 0 1 31 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 11 0 1 0 0 1 1 0 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 AVE CARMICHAEL CA 95608 MANAGEMENT FEE 106057 1 1700 5967 7667 LIVE WELL AT HOME 624120 787221 787221 ADULT DAY HEALTH CARE 624120 204849 204849 TELEPHONE REASSURANCE 624120 986 986 993056 500 4771 -4271 -4271 -4271 996452 993056 0 -4271 1003068 388133 614935 27682 11471 16211 270756 111131 159625 101287 58486 42801 106057 106057 70764 11298 59466 49098 49098 39202 14696 24506 91040 55800 35240 27490 8321 19169 1193 1193 35713 10809 24904 53835 53835 FOOD FOR PATIENTS 15249 15249 73964 16993 56971 1966398 702387 1264011 0 1173773 948575 164844 97674 73898 29663 1442396 203449 1280102 1238947 1283618 1283618 3976235 3598477 82968 40584 43964 3732 2656313 3331117 2783245 3375433 X 1192990 223044 1192990 223044 3976235 3598477 -969946 0 X 0 1 X 1 0 X 792228 795087 1008817 35994 5967 2638093 3268431 4156118 3962950 1622769 993056 14003324 4060659 4951205 4971767 1658763 999023 16641417 677570 575110 937726 2190406 0 677570 575110 937726 2190406 14451011 4060659 4951205 4971767 1658763 999023 16641417 0.86840 0.76420 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1112131 1112131 48465 15266 33199 281800 188183 93617 1238947 INVESTMENT IN CHC 58618 C INVESTMENT IN LIVABLE DESIGN 1225000 C 1283618 DUE TO RELATED PARTIES 3331117 3331117 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 THE 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. FORM 990, PART III, LINE 3 ADULT DAY HEALTH CARE (ADHC) WAS DISCONTINUED DURING 2020. 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 CLASS OF MEMBERS DESIGNATED AS "CORPORATE MEMBERS". FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS ONE CLASS OF MEMBERS DESIGNATED AS "CORPORATE MEMBERS," WHICH ELECTS THE GOVERNING BODY. 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 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE ESKATON FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. CARMICHAEL HOMECARE SERVICES LLC 5105 MANZANITA AVE CARMICHAEL CA 95608 471928451 HOMECARE SERVICES CA 0 0 ESKATON 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 FOUNDATION 5105 MANZANITA AVENUE CARMICHAEL CA 95608 680227233 FUNDRAISING CA 501(C)(3) LINE 7 ESKATON 1 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906316 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 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 ESKATON C 9226015 962555 1.00000 1 LIVABLE DESIGN 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942243808 PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERS CA ESKATON C 32003 595903 1.00000 1 0 0 1 0 1 0 0 0 0 0 1 0 1 0 0 1 0 0 0 ESKATON PROPERTIES INC E 3365976 EOY ESKATON PROPERTIES INC K 83565 FMV ESKATON PROPERTIES INC M 106057 FMV ESKATON PROPERTIES INC P 1502941 FMV