2020-11-16T14:04:09-06:00 2019-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2019-01-01 942906316 ESKATON PROPERTIES INC ESKA 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MARK JENKINS CFO 9163340810 2020-11-13 1 TRACY S PAGLIA P00366884 2099556100 2020-11-13 172.9.161.112 2020-11-13 17:45:23 PS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 2CA4604677747A1B8287DC7DD1B2F222DAF5CAE3 2019 2021-01-29 14:40:06Z TODD MURCH 5105 MANZANITA AVENUE CARMICHAEL CA 95608 158550255 0 X WWW.ESKATON.ORG X 1983 CA TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 13 12 1703 12 3803886 0 1505173 156192 94915747 100481725 4306908 5689890 7043815 7123788 107771643 113451595 4802317 1000397 0 0 58775160 61401402 0 0 0 36434704 47613585 100012181 110015384 7759462 3436211 157863870 169771792 110434743 111563069 47429127 58208723 X THE PRIMARY MISSION IS TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 0 0 43918725 0 50805073 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: 127,057 / HOME HEALTH VISITS: 12,354. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT. 28032041 0 49676652 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: 169,088 / INDEPENDENT LIVING RESIDENT DAYS: 38,454 / ASSISTED LIVING & MEMORY CARE RESIDENT DAYS: 50,183. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT. 1000397 1000397 0 GRANTS TO RELATED ORGANIZATIONS. 72951163 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 1 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 1 177 0 1 1703 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 13 12 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X DAN SEILER 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 TODD MURCH PRESIDENT & CEO 40.00 14.00 X X 738669 0 167627 ELIZABETH DONOVAN SECRETARY & COO 40.00 14.00 X 465750 0 116886 SHERI PEIFER ASSISTANT SECRETARY / SVP & CSO 40.00 14.00 X 371000 0 61615 CHARLES GARCIA CHIEF INFORMATION OFFICER 40.00 0.00 X 274310 0 29744 BILL PACE CFO (THRU 06/19) 40.00 14.00 X 255597 0 9944 MARK JENKINS CFO 40.00 14.00 X 238102 0 7179 ROBERT BRANDI VP, HEALTHCARE SERVICES 40.00 0.00 X 220112 0 24553 STEPHEN FIFE EX DIR, ESKATON CARE CENTER 40.00 0.00 X 213794 0 29619 GREGORY KLICK EX DIR, ESKATON VILLAGE CA 40.00 0.00 X 217946 0 16262 KIM RHINEHELDER DIRECTOR OF FUND DEVELOPMENT 40.00 0.00 X 210346 0 17789 CATHERINE SAILOR VP, AFFORDABLE HOUSING 40.00 0.00 X 205868 0 17760 TERI TIFT EXEC DIR, QUALITY & COMPLIANCE 30.00 20.00 X 192970 0 17024 DONNA WILLIAMS DIRECTOR OF NURSING SERVICES 40.00 0.00 X 192083 0 16997 HEATHER CRAIG EX DIR, ESKATON CARE CENTER 40.00 0.00 X 181745 0 23793 TIGHE HAMMAM VP, RESIDENTIAL SERVICES 15.00 30.00 X 156099 0 21702 LISA YATES - CHAIR THRU MAY)/THEN BOARD MEMBER 0.10 0.70 X 0 0 0 PATRICIA MCFARLAND VICE CHAIR (THRU MAY), THEN CHAIR 0.10 0.70 X 0 0 0 SUSAN DEMAROIS - BOARD MEMBER (THRU MAY), THEN VICE CHAIR 0.10 0.70 X 0 0 0 ROBERT EDMONDSON BOARD MEMBER 0.10 0.70 X 0 0 0 DOUGLAS ELMETS 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 SAMUEL PEREZ BOARD MEMBER 0.10 0.70 X 0 0 0 KAREN ROBISON BOARD MEMBER 0.10 0.70 X 0 0 0 SARAH STEENHAUSEN BOARD MEMBER 0.10 0.70 X 0 0 0 AMY YOTOPOULOS BOARD MEMBER 0.10 0.70 X 0 0 0 4134391 0 578494 69 0 1 0 MORRISON LIVING PO BOX 102289 ATLANTA GA 30368 DINING SERVICES 2820688 MILLER & KNESS INC 3500 FOUR SPRINGS DRIVE RESCUE CA 95762 CONSTRUCTION 689526 A TO Z CONSTRUCTION 7405 GREENBACK LANE SUITE 198 CITRUS HEIGHTS CA 95610 CONSTRUCTION 593539 INTECH MECHANICAL COMPANY LLC 7501 GALILEE ROAD ROSEVILLE CA 95678 EQUIPMENT MAINTENANCE 461453 CARLOS KNORRE & SONS INC PO BOX 540 CARMICHAEL CA 95609 LANDSCAPE MAINTENANCE 370247 26 156192 156192 SKILLED NURSING SERVICES 623110 48250623 48250623 CCRC SERVICES 623311 34093537 34093537 ASSISTED LIVING SERVICES 623312 10546932 10546932 OTHER RESIDENTIAL CARE SERVICES 623990 3832918 3832918 HOME HEALTH CARE SERVICES 621610 2434096 2434096 1323619 1323619 100481725 1654467 106746 1547721 49132583 1500 45098660 0 4033923 1500 4035423 4035423 MGMT/SUPPORT SERVICES FEES 541611 6485028 3697140 2787888 OTHER REVENUE 999900 638760 638760 7123788 113451595 100481725 3803886 9009792 1000397 1000397 3537994 3537994 47565288 36133622 11431666 1709874 1260609 449265 4898964 3479576 1419388 3689282 2743634 945648 546004 546004 114723 114723 353225 353225 8191743 6067898 2123845 916310 133762 782548 2277545 1117364 1160181 1076174 1076174 3489250 2878768 610482 525579 135967 389612 70269 2292 67977 3179312 2557624 621688 6820862 6167057 653805 1578566 1578566 LEGAL SETTLEMENTS 7458323 7458323 ANCILLARY COSTS 3731599 3731599 QUALITY ASSURANCE FEES 2015513 2015513 FOOD FOR PATIENTS/RESID 1780655 1780655 3487933 1744826 1743107 110015384 72951163 37064221 0 20544821 16196517 1563142 1221117 8891966 8113450 0 934000 151437 203798 750540 1057470 187772932 136509497 52888328 51263435 54681765 66603665 2743540 761974 0 3000000 15648331 20416366 157863870 169771792 6995369 6885700 6299083 7779203 69204089 66220268 0 2235239 2229316 2126232 25706886 26316427 110434743 111563069 X 47423777 58201280 5350 7443 47429127 58208723 157863870 169771792 X 3436211 5376088 97043 1870254 X 0 1 X 1 0 X 2369122 274143 4241942 1505173 156192 8546572 89788765 95273282 95831139 94915747 100481725 476290658 92157887 95547425 100073081 96420920 100637917 484837230 3475255 2131189 6119184 8294880 3174653 23195161 0 3475255 2131189 6119184 8294880 3174653 23195161 461642069 1380490 1428896 1234044 1812943 1547721 7404094 44887 70736 101880 84814 0 302317 1425377 1499632 1335924 1897757 1547721 7706411 3684535 3426648 7111183 93583264 97047057 101409005 102003212 105612286 499654824 0.92390 0.93140 0.01540 0.01600 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 2403637 17221 477255 5460 2892653 2551218 15628 -154768 8441 2403637 0.52100 0.17300 0.30600 0 1 1 1830000 9326810 11156810 83771921 72794742 10977179 62206018 41819960 20386058 27728359 21894795 5833564 2909824 2909824 51263435 ASSOCIATE MEMBER/PATIENT DEPOSITS 2235239 DUE FROM RELATED PARTIES 11301077 OTHER ASSETS 915782 DUE FROM LIABILITY INSURER 4977894 DEFERRED FINANCING COST 986374 20416366 SELF-INSURED WORKERS' COMP 13869638 REFUNDABLE CCRC MBRSHIP CONTRACTS 2054887 PROFESSIONAL LIABILITY 9148418 DUE TO RELATED PARTIES 170591 OTHER LIABILITIES 1072893 26316427 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, 2019 AND 2018, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 761974 0 0 0 0 0 0 761974 0 761974 1 0 1 0 0 0 PART I, LINE 3: ACCRUAL. PART III ACCOUNTING METHOD: 1 ESKATON VILLAGE GRASS VALLEY 5105 MANZANITA AVE CARMICHAEL CA 95608 943358174 501(C)(3) 1000397 TO ASSIST WITH PROGRAMS 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 ORGANIZATIONS' OPERATIONS IS OVERSEEN BY THE FILING ORGANIZATION. X X X X 1 1 0 0 0 0 0 1 0 TODD MURCH PRESIDENT & CEO 565991 0 172678 0 0 0 144370 0 23257 0 906296 0 0 0 ELIZABETH DONOVAN SECRETARY & COO 381750 0 84000 0 0 0 105262 0 11624 0 582636 0 0 0 SHERI PEIFER ASSISTANT SECRETARY / SVP & CSO 311000 0 60000 0 0 0 38358 0 23257 0 432615 0 0 0 CHARLES GARCIA CHIEF INFORMATION OFFICER 274310 0 0 0 0 0 27190 0 2554 0 304054 0 0 0 BILL PACE CFO (THRU 06/19) 175847 0 79750 0 0 0 0 0 9944 0 265541 0 0 0 MARK JENKINS CFO 238102 0 0 0 0 0 5360 0 1819 0 245281 0 0 0 ROBERT BRANDI VP, HEALTHCARE SERVICES 195112 0 25000 0 0 0 5121 0 19432 0 244665 0 0 0 STEPHEN FIFE EX DIR, ESKATON CARE CENTER 193794 0 20000 0 0 0 6684 0 22935 0 243413 0 0 0 GREGORY KLICK EX DIR, ESKATON VILLAGE CA 192946 0 25000 0 0 0 4938 0 11324 0 234208 0 0 0 KIM RHINEHELDER DIRECTOR OF FUND DEVELOPMENT 159304 0 0 0 51042 0 4824 0 12965 0 228135 0 0 0 CATHERINE SAILOR VP, AFFORDABLE HOUSING 205868 0 0 0 0 0 6223 0 11537 0 223628 0 0 0 TERI TIFT EXEC DIR, QUALITY & COMPLIANCE 177970 0 15000 0 0 0 5834 0 11190 0 209994 0 0 0 DONNA WILLIAMS DIRECTOR OF NURSING SERVICES 188083 0 4000 0 0 0 5808 0 11189 0 209080 0 0 0 HEATHER CRAIG EX DIR, ESKATON CARE CENTER 181745 0 0 0 0 0 5614 0 18179 0 205538 0 0 0 TIGHE HAMMAM VP, RESIDENTIAL SERVICES 153099 0 3000 0 0 0 3629 0 18073 0 177801 0 0 0 PART I, LINES 4A-B PART I, LINE 4A: SEVERANCE PAYMENTS ARE MADE BASED UPON AGREEMENTS BETWEEN CERTAIN QUALIFYING EMPLOYEES AND ESKATON PROPERTIES, INC. DETAILS OF THE TERMS AND CONDITIONS OF THE SEVERANCE AGREEMENTS ARE AVAILABLE TO THE IRS UPON REQUEST. KIM RHINEHELDER - SEVERANCE PAYMENT - $51,042 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, SHERI PEIFER, AND CHARLES GARCIA PARTICIPATED IN THE PLAN DURING THE YEAR AND RECEIVED CONTRIBUTIONS OF $106,987, $29,958, AND $18,939, RESPECTIVELY, WHICH WERE TRANSFERRED TO A QUALIFIED RETIREMENT PLAN. TODD MURCH AND ELIZABETH DONOVAN PARTICIPATED IN THE PLAN DURING THE YEAR AND $37,383 AND $96,862, RESPECTIVELY, WAS ACCRUED FOR THEIR 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 7075000 19200000 19200000 2013 1 0 1 1 B 9155000 55568973 4147750 932004 50489219 2013 1 0 1 1 C 8240000 40183124 3762412 723658 8085284 27611770 2015 1 0 1 1 B 0 1 1 1 0 0.00000 0.01100 0.01100 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: 12/01/2019 ISSUER NAME: ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS DATE THE REBATE COMPUTATION WAS PERFORMED: 12/01/2019 ISSUER NAME: CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/01/2019 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 1,977,000. INCOME FOR TAX, NOT FOR BOOK PURPOSES -106,746. 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 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 VILLAGE GRASS VALLEY B 1000397 FMV ESKATON FOUNDATION C 156192 FMV ESKATON D 2666537 EOY BALANCE ESKATON FOUNTAINWOOD LODGE D 5817783 EOY BALANCE ESKATON LODGE GRANITE BAY D 250423 EOY BALANCE ESKATON VILLAGE ROSEVILLE D 422915 EOY BALANCE ESKATON VILLAGE PLACERVILLE D 1759269 EOY BALANCE LIVABLE DESIGN E 149633 EOY BALANCE ESKATON J 140441 FMV ESKATON L 124529 FMV ESKATON FOUNTAINWOOD LODGE L 300495 FMV ESKATON LODGE GRANITE BAY L 407137 FMV ESKATON VILLAGE GRASS VALLEY L 570303 FMV ESKATON VILLAGE PLACERVILLE L 305136 FMV ESKATON VILLAGE ROSEVILLE L 466656 FMV ESKATON Q 1510883 FMV ESKATON FOUNDATION Q 569357 FMV ESKATON FOUNTAINWOOD LODGE Q 2025612 FMV ESKATON LODGE GRANITE BAY Q 4042167 FMV ESKATON VILLAGE GRASS VALLEY Q 8703830 FMV ESKATON VILLAGE PLACERVILLE Q 3366653 FMV ESKATON VILLAGE ROSEVILLE Q 5674177 FMV