2020-11-16T14:05:59-06:00 2019-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2019-01-01 275246432 ESKATON FOUNTAINWOOD LODGE 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 16:33:25 PS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 2CA4604677747A1B8287DC7DD1B2F222DAF5CAE3 2019 2021-01-29 14:40:06Z TODD S MURCH 5105 MANZANITA AVENUE CARMICHAEL CA 95608 4075301 0 X WWW.ESKATON.ORG X 2011 CA TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 13 12 112 12 0 0 2106020 16301 4514382 4059000 0 0 0 0 6620402 4075301 0 0 0 0 3035308 3056075 0 0 0 2516941 2348855 5552249 5404930 1068153 -1329629 6574276 6323003 11083664 10062020 -4509388 -3739017 X THE PRIMARY MISSION IS TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 0 0 4197118 0 4059000 ESKATON FOUNTAINWOOD LODGE (EFWL): EFWL 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, A FULL RANGE OF RECREATIONAL ACTIVITIES THAT MAY INCLUDE GARDENING, ARTS & CRAFT PROJECTS, CURRENT EVENTS DISCUSSIONS AND EXERCISE. PROGRAMS TO MEET THE UNIQUE NEEDS OF RESIDENTS WITH MEMORY IMPAIRMENTS ARE ALSO AVAILABLE. ESKATON FOUNTAINWOOD LODGE OPERATING STATISTICS - RESIDENT DAYS: 24,702. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT. 4197118 1 1 0 0 0 0 0 0 0 0 1 0 0 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 0 1 1 1 0 0 1 23 0 1 112 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 12 0 1 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X DAN SEILER 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 TODD MURCH PRESIDENT/CEO 2.00 52.00 X X 0 738669 167627 ELIZABETH DONOVAN SECRETARY/COO 2.00 52.00 X 0 465750 116886 SHERI PEIFER ASSISTANT SECRETARY/SVP & CSO 2.00 52.00 X 0 371000 61615 BILL PACE CFO (THRU 06/19) 2.00 52.00 X 0 255597 9944 MARK JENKINS CFO 2.00 52.00 X 0 238102 7179 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 0 2069118 363251 0 0 1 0 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MANAGEMENT FEES 300495 1 14584 1717 16301 HEALTH CARE RELATED 623312 3962747 3962747 APPLICANT FEE 623312 43900 43900 BARBER & BEAUTY 623312 30387 30387 CATERING & MEAL REVENU 623312 16463 16463 5503 5503 4059000 4075301 4059000 0 0 2328369 1971378 356991 50919 43112 7807 501468 425176 76292 175319 149116 26203 300495 300495 9692 9692 301444 289778 11666 169873 169873 170068 109981 60087 245055 219842 25213 7965 4639 3326 1132 1132 264063 264063 407027 398123 8904 99152 99152 FOOD FOR RESIDENTS 253422 253422 ANCILLARY COSTS 27800 27800 BAD DEBTS 26757 26757 MEDICAL SUPPLIES 8433 8433 56477 5498 50979 5404930 4197118 1207812 0 192547 275217 86468 127598 4087 3547 5535 13479 10618947 4715785 6285639 5903162 6574276 6323003 234459 186169 0 28739 4263810 4029329 6585395 5817783 11083664 10062020 X -4509388 -3739017 -4509388 -3739017 6574276 6323003 -1329629 2100000 0 X 0 1 X 1 0 X 0 25410 7220 2106020 16301 2154951 3765024 3893490 4094777 4514382 4059000 20326673 3765024 3918900 4101997 6620402 4075301 22481624 0 1056274 935073 810173 102296 803668 3707484 1056274 935073 810173 102296 803668 3707484 18774140 2192 114 0 0 0 2306 2192 114 2306 3767216 3919014 4101997 6620402 4075301 22483930 0.83500 0.86790 0.00010 0.00030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1330532 1330532 5021960 1607027 3414933 1797224 909895 887329 2469231 2198863 270368 5903162 DUE TO RELATED PARTY 5817783 5817783 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, 2019 AND 2018, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. 0 1 0 0 0 0 0 1 0 TODD MURCH PRESIDENT/CEO 0 565991 0 172678 0 0 0 144370 0 23257 0 906296 0 0 ELIZABETH DONOVAN SECRETARY/COO 0 381750 0 84000 0 0 0 105262 0 11624 0 582636 0 0 SHERI PEIFER ASSISTANT SECRETARY/SVP & CSO 0 311000 0 60000 0 0 0 38358 0 23257 0 432615 0 0 BILL PACE CFO (THRU 06/19) 0 175847 0 79750 0 0 0 0 0 9944 0 265541 0 0 MARK JENKINS CFO 0 238102 0 0 0 0 0 5360 0 1819 0 245281 0 0 PART I, LINE 3 COMPENSATION FOR THE PRESIDENT AND CEO WAS DETERMINED BY ESKATON PROPERTIES, INC., A RELATED ORGANIZATION, THAT USED ONE OR MORE OF THE METHODS DESCRIBED ON LINE 3 TO ESTABLISH COMPENSATION. PART I, LINE 4B THE PLAN IS LIMITED TO KEY EMPLOYEES WHO ARE DESIGNATED BY THE BOARD OF DIRECTORS. THE EMPLOYEE BECOMES FULLY VESTED UPON THE EARLIER OF HIS/HER TERMINATION OF EMPLOYMENT, AT HIS/HER NORMAL RETIREMENT DATE OR HIS/HER COMPLETION OF TEN YEARS OF EXECUTIVE MANAGEMENT SERVICE. FINAL AVERAGE PAY IS CALCULATED BY AVERAGING THE ANNUAL COMPENSATION FOR THE THREE CONSECUTIVE YEARS OUT OF THE LAST TEN YEARS OF SENIOR EXECUTIVE MANAGEMENT SERVICE THAT RESULTS IN THE HIGHEST AVERAGE. TODD MURCH, 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. 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 FOUNTAINWOOD LODGE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE ESKATON FOUNTAINWOOD LODGE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. ESKATON LODGE GRANITE BAY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 941663809 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 ESKATON 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906307 SENIOR HOME-BASED SERVICES CA 501(C)(3) LINE 10 N/A 0 ESKATON VILLAGE ROSEVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 680472230 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 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 VILLAGE PLACERVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 270704516 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 0 1 0 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 ESKATON PROPERTIES INC E 5817783 EOY BALANCE ESKATON PROPERTIES INC M 300495 FMV ESKATON PROPERTIES INC P 2025612 FMV