ESKATON VILLAGE-ROSEVILLE: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- ESKATON VILLAGE-ROSEVILLE (EIN 68-0472230)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-11-16
- IRS object ID
- 202013219349313146
- Schema version
- 2019v5.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-11-16T14:09:01-06:00 | ReturnTs |
| Tax Period End | 2019-12-31 | 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 | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680472230 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ESKATON VILLAGE ROSEVILLE | 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 | 2020-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TRACY S PAGLIA | PreparerPersonNm |
| PTIN | P00366884 | PTIN |
| Phone | 2099556100 | PhoneNum |
| Preparation | 2020-11-13 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 172.9.161.112 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-11-13 | IPDt |
| IP Tm | 16:15:58 | IPTm |
| IP Timezone | PS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 2CA4604677747A1B8287DC7DD1B2F222DAF5CAE3 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | 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 | $7,761,431 | 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 | 2001 | 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 | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 148 | TotalEmployeeCnt |
| Total Volunteers | 12 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $35,040 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,957 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,590,243 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,753,439 | CYProgramServiceRevenueAmt |
| PY Investment Income | $79 | PYInvestmentIncomeAmt |
| CY Investment Income | $35 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $7,625,362 | PYTotalRevenueAmt |
| CY Total Revenue | $7,761,431 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $57,527 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,710,296 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,882,957 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,645,271 | PYOtherExpensesAmt |
| CY Other Expenses | $3,723,115 | CYOtherExpensesAmt |
| PY Total Expenses | $7,413,094 | PYTotalExpensesAmt |
| CY Total Expenses | $7,606,072 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $212,268 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $155,359 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $15,918,511 | TotalAssetsBOYAmt |
| Total Assets EOY | $16,086,046 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $20,000,632 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $20,843,668 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$4,082,121 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$4,757,622 | 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 | $5,991,810 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $7,753,439 | RevenueAmt |
| Desc | 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: 31,964. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT. | Desc |
| Total Program Service Expenses | $5,991,810 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 | 0 | 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 | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| 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 | 14 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 148 | 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 | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | 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 (17 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 MURCH | |||||||
| PRESIDENT/CEO | 2.00 | 52.00 | Yes (X) | Yes (X) | $0 | $738,669 | $167,627 |
| ELIZABETH DONOVAN | |||||||
| SECRETARY/COO | 2.00 | 52.00 | Yes (X) | $0 | $465,750 | $116,886 | |
| SHERI PEIFER | |||||||
| ASSISTANT SECRETARY/SVP & CSO | 2.00 | 52.00 | Yes (X) | $0 | $371,000 | $61,615 | |
| BILL PACE | |||||||
| CFO (THRU 06/19) | 2.00 | 52.00 | Yes (X) | $0 | $255,597 | $9,944 | |
| MARK JENKINS | |||||||
| CFO | 2.00 | 52.00 | Yes (X) | $0 | $238,102 | $7,179 | |
| LISA YATES - CHAIR THRU | |||||||
| MAY), THEN BOARD MEMBER | 0.10 | 0.70 | Yes (X) | $0 | $0 | $0 | |
| PATRICIA MCFARLAND | |||||||
| VICE CHAIR (THRU MAY), THEN CHAIR | 0.10 | 0.70 | Yes (X) | $0 | $0 | $0 | |
| SUSAN DEMAROIS - BOARD MEMBER | |||||||
| (THRU MAY), THEN VICE CHAIR | 0.10 | 0.70 | Yes (X) | $0 | $0 | $0 | |
| ROBERT EDMONDSON | |||||||
| BOARD MEMBER | 0.10 | 0.70 | Yes (X) | $0 | $0 | $0 | |
| DOUGLAS ELMETS | |||||||
| BOARD MEMBER | 0.10 | 0.70 | Yes (X) | $0 | $0 | $0 | |
| LAWRENCE GARCIA | |||||||
| BOARD MEMBER | 0.10 | 0.70 | Yes (X) | $0 | $0 | $0 | |
| JACQUELYN KUNG | |||||||
| BOARD MEMBER | 0.10 | 0.70 | Yes (X) | $0 | $0 | $0 | |
| DAVID LINDEMAN | |||||||
| BOARD MEMBER | 0.10 | 0.70 | Yes (X) | $0 | $0 | $0 | |
| SAMUEL PEREZ | |||||||
| BOARD MEMBER | 0.10 | 0.70 | Yes (X) | $0 | $0 | $0 | |
| KAREN ROBISON | |||||||
| BOARD MEMBER | 0.10 | 0.70 | Yes (X) | $0 | $0 | $0 | |
| SARAH STEENHAUSEN | |||||||
| BOARD MEMBER | 0.10 | 0.70 | Yes (X) | $0 | $0 | $0 | |
| AMY YOTOPOULOS | |||||||
| BOARD MEMBER | 0.10 | 0.70 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $2,069,118 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $363,251 | 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 (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ESKATON PROPERTIES INC | |||||
| 5105 MANZANITA AVENUE | CARMICHAEL | CA | 95608 | MANAGEMENT FEES | $466,656 |
| FIRST SERVICE RESIDENTIAL CALIFORNIA LL | |||||
| 15241 LAGUNA CANYON ROAD | IRVINE | CA | 92618 | MANAGEMENT FEES | $117,297 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $7,957 | RelatedOrganizationsAmt |
| Total Contributions | $7,957 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| HEALTH CARE RELATED | 623312 | $6,899,625 | $6,899,625 |
| HOMEOWNER MGMT & SVCS | 813990 | $680,186 | $680,186 |
| BARBER & BEAUTY | 623312 | $82,459 | $82,459 |
| APPLICANT FEE REVENUE | 623312 | $33,000 | $33,000 |
| CATERING & MEAL REVENU | 623312 | $24,162 | $24,162 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $34,007 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $34,007 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,753,439 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35 | TotalRevenueColumnAmt |
| Exclusion | $35 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,761,431 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,753,439 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $35 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,944,992 | TotalAmt |
| Program Services | $2,473,403 | ProgramServicesAmt |
| Management And General | $471,589 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,215 | TotalAmt |
| Program Services | $56,533 | ProgramServicesAmt |
| Management And General | $10,682 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $652,753 | TotalAmt |
| Program Services | $549,004 | ProgramServicesAmt |
| Management And General | $103,749 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $217,997 | TotalAmt |
| Program Services | $184,629 | ProgramServicesAmt |
| Management And General | $33,368 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $466,656 | TotalAmt |
| Management And General | $466,656 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,275 | TotalAmt |
| Management And General | $3,275 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $291,024 | TotalAmt |
| Program Services | $233,491 | ProgramServicesAmt |
| Management And General | $57,533 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,406 | TotalAmt |
| Management And General | $120,406 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $180,756 | TotalAmt |
| Program Services | $106,795 | ProgramServicesAmt |
| Management And General | $73,961 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $294,907 | TotalAmt |
| Program Services | $239,000 | ProgramServicesAmt |
| Management And General | $55,907 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,286 | TotalAmt |
| Program Services | $9,365 | ProgramServicesAmt |
| Management And General | $4,921 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,201 | TotalAmt |
| Program Services | $474 | ProgramServicesAmt |
| Management And General | $727 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $450,601 | TotalAmt |
| Program Services | $450,601 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $816,032 | TotalAmt |
| Program Services | $765,818 | ProgramServicesAmt |
| Management And General | $50,214 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,004 | TotalAmt |
| Management And General | $118,004 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| SWAP PAYMENTS | $375,109 | $375,109 |
| FOOD FOR RESIDENTS | $309,052 | $309,052 |
| HOA ASSESSMENT FEES | $139,577 | $139,577 |
| ANCILLARY COSTS | $80,587 | $80,587 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,642 | TotalAmt |
| Program Services | $18,372 | ProgramServicesAmt |
| Management And General | $43,270 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,606,072 | TotalAmt |
| Program Services | $5,991,810 | ProgramServicesAmt |
| Management And General | $1,614,262 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,120,649 | BOYAmt |
| EOY | $2,800,252 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,039 | BOYAmt |
| EOY | $45,288 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,341 | BOYAmt |
| EOY | $85,081 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,826 | BOYAmt |
| EOY | $6,729 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,273 | BOYAmt |
| EOY | $55,017 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $23,434,665 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $10,409,151 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,674,383 | BOYAmt |
| EOY | $13,025,514 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $68,165 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,918,511 | BOYAmt |
| EOY | $16,086,046 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $159,910 | BOYAmt |
| EOY | $287,381 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $134,505 | BOYAmt |
| EOY | $135,569 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,595,000 | BOYAmt |
| EOY | $16,040,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,111,217 | BOYAmt |
| EOY | $4,380,718 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,000,632 | BOYAmt |
| EOY | $20,843,668 | 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 | -$4,082,121 | BOYAmt |
| EOY | -$4,757,622 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$4,082,121 | BOYAmt |
| EOY | -$4,757,622 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,918,511 | BOYAmt |
| EOY | $16,086,046 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $155,359 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$830,860 | NetUnrlzdGainsLossesInvstAmt |
| 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
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 | $50 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,133 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,075 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $35,040 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,957 | CurrentTaxYearAmt |
| Total | $54,255 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,950,728 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,666,114 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,902,338 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,590,243 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,753,439 | CurrentTaxYearAmt |
| Total | $37,862,862 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,950,778 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,670,247 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,909,413 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,625,283 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,761,396 | CurrentTaxYearAmt |
| Total | $37,917,117 | 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 | $351,395 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $585,862 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $699,440 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $853,848 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $898,228 | CurrentTaxYearAmt |
| Total | $3,388,773 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $351,395 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $585,862 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $699,440 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $853,848 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $898,228 | CurrentTaxYearAmt |
| Total | $3,388,773 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $34,528,344 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $743 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $332 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $208 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $79 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $35 | CurrentTaxYearAmt |
| Total | $1,397 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $743 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $332 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $208 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $79 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $35 | CurrentTaxYearAmt |
| Total | $1,397 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,951,521 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,670,579 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,909,621 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,625,362 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,761,431 | CurrentTaxYearAmt |
| Total | $37,918,514 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.91060 | PublicSupportCY509Pct |
| Public Support PY509 | 0.92400 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00020 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $403,963 | OtherCostOrOtherBasisAmt |
| Book Value | $403,963 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,102,591 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,936,531 | DepreciationAmt |
| Book Value | $10,166,060 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,995,296 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,853,589 | DepreciationAmt |
| Book Value | $2,141,707 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,931,426 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,619,031 | DepreciationAmt |
| Book Value | $312,395 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,389 | OtherCostOrOtherBasisAmt |
| Book Value | $1,389 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $13,025,514 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| INTEREST RATE SWAP AGREEMENTS | $3,942,074 |
| DEPOSITS | $9,802 |
| EMPLOYEE FUND | $5,927 |
| DUE TO RELATED PARTY | $422,915 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,380,718 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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. | 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 (5 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 MURCH | ||||||||||||||
| PRESIDENT/CEO | $0 | $565,991 | $0 | $172,678 | $0 | $0 | $0 | $144,370 | $0 | $23,257 | $0 | $906,296 | $0 | $0 |
| ELIZABETH DONOVAN | ||||||||||||||
| SECRETARY/COO | $0 | $381,750 | $0 | $84,000 | $0 | $0 | $0 | $105,262 | $0 | $11,624 | $0 | $582,636 | $0 | $0 |
| SHERI PEIFER | ||||||||||||||
| ASSISTANT SECRETARY/SVP & CSO | $0 | $311,000 | $0 | $60,000 | $0 | $0 | $0 | $38,358 | $0 | $23,257 | $0 | $432,615 | $0 | $0 |
| BILL PACE | ||||||||||||||
| CFO (THRU 06/19) | $0 | $175,847 | $0 | $79,750 | $0 | $0 | $0 | $0 | $0 | $9,944 | $0 | $265,541 | $0 | $0 |
| MARK JENKINS | ||||||||||||||
| CFO | $0 | $238,102 | $0 | $0 | $0 | $0 | $0 | $5,360 | $0 | $1,819 | $0 | $245,281 | $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 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 ESKATON PROPERTIES, INC. COMPENSATION COMMITTEE FOLLOWING A REVIEW OF EACH OFFICER'S PERFORMANCE IN RELATION TO THEIR GOALS FOR THE YEAR. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ABAG FINANCE AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 943130123 | BondIssuerEIN |
| CUSIP | 00037CJE1 | CUSIPNum |
| Bond Issued | 2006-12-14 | BondIssuedDt |
| Issue Price | $22,000,000 | IssuePriceAmt |
| Purpose | CONSTRUCT & EQUIP FACILITY | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $5,960,000 | RetiredAmt |
| Total Proceeds | $21,324,834 | TotalProceedsAmt |
| Capitalized Interest | $1,174,694 | CapitalizedInterestAmt |
| Issuance Costs From Proceeds | $440,000 | IssuanceCostsFromProceedsAmt |
| Credit Enhancement | $182,575 | CreditEnhancementAmt |
| Working Capital Expenditures | $897,102 | WorkingCapitalExpendituresAmt |
| Capital Expenditures | $18,630,463 | CapitalExpendituresAmt |
| Substantial Completion | 2008 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | Yes (1) | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | Yes (1) | MgmtContractBondFincdPropInd |
| Engage Bond Counsel Contracts | Yes (1) | EngageBondCounselContractsInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | Yes (1) | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | Yes (1) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MORGAN STANLEY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 29.900000000000 | TermOfHedgePct |
| Superintegrated Hedge | 0 | SuperintegratedHedgeInd |
| Hedge Terminated | 0 | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | Yes (1) | GrossProceedsInvestedInGICInd |
GIC Provider Name GICProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEE PART VI | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of GIC | 1.100000000000 | TermOfGICPct |
| Regulatory Safe Harbor Stsfd | Yes (1) | RegulatorySafeHarborStsfdInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| DATE REBATE COMPUTATION PERFORMED | ISSUER NAME: ABAG FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/01/2019 |
| 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 |
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 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 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 AVAILABLE TO THE PUBLIC UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 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 PROPERTIES INC | |||||||||||
| 5105 MANZANITA AVENUE | CARMICHAEL | CA | 95608 | 942906316 | 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 VILLAGE PLACERVILLE | |||||||||||
| 5105 MANZANITA AVENUE | CARMICHAEL | CA | 95608 | 270704516 | SENIOR RESIDENCES & SERVICES | CA | 501(C)(3) | LINE 10 | ESKATON | Yes (1) | |
| ESKATON | |||||||||||
| 5105 MANZANITA AVENUE | CARMICHAEL | CA | 95608 | 942906307 | SENIOR HOME-BASED SERVICES | CA | 501(C)(3) | LINE 10 | 0 | N/A | |
| ESKATON FOUNDATION | |||||||||||
| 5105 MANZANITA AVENUE | CARMICHAEL | CA | 95608 | 680227233 | FUNDRAISING | CA | 501(C)(3) | LINE 7 | 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) | |
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 | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | 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 (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| ESKATON PROPERTIES INC | ||
| E | $422,915 | EOY BALANCE |
| ESKATON PROPERTIES INC | ||
| M | $466,656 | FMV |
| ESKATON PROPERTIES INC | ||
| P | $5,674,177 | FMV |
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