ESKATON: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
ESKATON (EIN 94-2906307)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-11-15
IRS object ID
201903199349307665
Schema version
2018v3.1
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

FieldValueIRS element (for citing)
Return2019-11-15T11:19:42-06:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN910189318PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MOSS ADAMS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13121 W MARCH LN STE 200AddressLine1Txt
CitySTOCKTONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP952192367ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN942906307EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ESKATONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlESKABusinessNameControlTxt
Phone9163340810PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15105 MANZANITA AVENUEAddressLine1Txt
CityCARMICHAELCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95608ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARK JENKINSPersonNm
Person TitleCFOPersonTitleTxt
Phone9163340810PhoneNum
Signature2019-11-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTRACY S PAGLIAPreparerPersonNm
PTINP00366884PTIN
Phone2099556100PhoneNum
Preparation2019-11-15PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address68.189.2.138IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-11-15IPDt
IP Tm04:01:13IPTm
IP TimezonePSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device IdBA1A36E301A6BF8F4900A90A943F9441266A5EAFAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-03-31 21:24:44ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerTODD S MURCHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15105 MANZANITA AVENUEAddressLine1Txt
CityCARMICHAELCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95608ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,971,767GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ESKATON.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1967FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee35TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$795,087PYContributionsGrantsAmt
CY Contributions Grants$1,008,817CYContributionsGrantsAmt
PY Program Service Revenue$4,156,118PYProgramServiceRevenueAmt
CY Program Service Revenue$3,962,950CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$4,951,205PYTotalRevenueAmt
CY Total Revenue$4,971,767CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,992,829PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,766,291CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,135,928PYOtherExpensesAmt
CY Other Expenses$1,214,058CYOtherExpensesAmt
PY Total Expenses$5,128,757PYTotalExpensesAmt
CY Total Expenses$4,980,349CYTotalExpensesAmt
PY Revenues Less Expenses-$177,552PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$8,582CYRevenuesLessExpensesAmt
Total Assets BOY$2,954,660TotalAssetsBOYAmt
Total Assets EOY$4,109,533TotalAssetsEOYAmt
Total Liabilities BOY$694,675TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,858,130TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,259,985NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,251,403NetAssetsOrFundBalancesEOYAmt
MissionTHE PRIMARY MISSION IS TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,115,381ExpenseAmt
Grant$0GrantAmt
Revenue$805,630RevenueAmt
DescADULT 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: 9,990PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$182,793ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescTELEPHONE 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: 63,201; TR HOME VISITS: 597; TR SENIOR COMPANION VISITS: 1,965. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$1,928,448ExpenseAmt
Grant$0GrantAmt
Revenue$3,157,320RevenueAmt
DescLIVE 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. LWAH OPERATING STATISTICS - HOURS BILLED 114,152. ACTIVE CLIENTS AT THE END OF THE YEAR, 102. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$3,226,622TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related InvstYes (1)ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee35EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDAN SEILERPersonNm
Phone9163340810PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15105 MANZANITA AVENUEAddressLine1Txt
CityCARMICHAELCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95608ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
LISA YATES
CHAIR0.100.60Yes (X)$0$0$0
PATRICIA MCFARLAND
VICE CHAIR0.100.60Yes (X)$0$0$0
ANNE BURNS JOHNSON
BOARD MEMBER0.100.60Yes (X)$0$0$0
SUSAN DEMAROIS
BOARD MEMBER0.100.60Yes (X)$0$0$0
ROBERT EDMONDSON
BOARD MEMBER0.100.60Yes (X)$0$0$0
DOUGLAS ELMETS
BOARD MEMBER0.100.60Yes (X)$0$0$0
LAWRENCE GARCIA
BOARD MEMBER0.100.60Yes (X)$0$0$0
SAMUEL PEREZ
BOARD MEMBER0.100.60Yes (X)$0$0$0
KAREN ROBISON
BOARD MEMBER0.100.60Yes (X)$0$0$0
SARAH STEENHAUSEN
BOARD MEMBER0.100.60Yes (X)$0$0$0
JACQUELYN KUNG
BOARD MEMBER0.100.60Yes (X)$0$0$0
AMY YOTOPOULOS
BOARD MEMBER0.100.60Yes (X)$0$0$0
TODD MURCH
PRESIDENT & CEO2.0052.00Yes (X)$0$699,683$85,113Yes (X)
BILL PACE
CFO2.0052.00$0$435,630$60,049Yes (X)
ELIZABETH DONOVAN
SECRETARY & COO2.0052.00$0$443,500$116,666Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$1,578,813TotReportableCompRltdOrgAmt
Total Other Compensation$261,828TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ESKATON PROPERTIES INCBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line15105 MANZANITA AVEAddressLine1Txt
CityCARMICHAELCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95608ZIPCd
FieldValueIRS element (for citing)
ServicesMANAGEMENT FEEServicesDesc
Compensation$392,768CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Related Organizations$959,176RelatedOrganizationsAmt
Government Grants$25,024GovernmentGrantsAmt
All Other Contributions$24,617AllOtherContributionsAmt
Total Contributions$1,008,817TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
LIVE WELL AT HOME623000$3,157,320$3,157,320
ADULT DAY HEALTH CARE623000$805,630$805,630
FieldValueIRS element (for citing)
Total Program Service Revenue$3,962,950TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,971,767TotalRevenueColumnAmt
Related Or Exempt Func Income$3,962,950RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,936,393TotalAmt
Program Services$2,258,630ProgramServicesAmt
Management And General$677,763ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$38,587TotalAmt
Program Services$18,166ProgramServicesAmt
Management And General$20,421ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$492,798TotalAmt
Program Services$348,946ProgramServicesAmt
Management And General$143,852ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$298,513TotalAmt
Program Services$218,831ProgramServicesAmt
Management And General$79,682ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$392,768TotalAmt
Management And General$392,768ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,056TotalAmt
Management And General$1,056ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$131,687TotalAmt
Program Services$61,941ProgramServicesAmt
Management And General$69,746ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$34,153TotalAmt
Management And General$34,153ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$43,451TotalAmt
Program Services$24,530ProgramServicesAmt
Management And General$18,921ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$170,537TotalAmt
Program Services$111,600ProgramServicesAmt
Management And General$58,937ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$68,999TotalAmt
Program Services$63,767ProgramServicesAmt
Management And General$5,232ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$2,643TotalAmt
Management And General$2,643ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$48,160TotalAmt
Program Services$18,076ProgramServicesAmt
Management And General$30,084ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$135,402TotalAmt
Management And General$135,402ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescFOOD FOR PATIENTSDesc
Total$71,650TotalAmt
Program Services$71,650ProgramServicesAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$113,552TotalAmt
Program Services$30,485ProgramServicesAmt
Management And General$83,067ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,980,349TotalAmt
Program Services$3,226,622ProgramServicesAmt
Management And General$1,753,727ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$207,664BOYAmt
EOY$1,297,613EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$175,386BOYAmt
EOY$244,558EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$23,348BOYAmt
EOY$4,529EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,889,728LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$610,513LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,264,644BOYAmt
EOY$1,279,215EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$1,283,618BOYAmt
EOY$1,283,618EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,954,660BOYAmt
EOY$4,109,533EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$682,126BOYAmt
EOY$1,835,622EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$12,549BOYAmt
EOY$22,508EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$694,675BOYAmt
EOY$1,858,130EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,259,985BOYAmt
EOY$2,251,403EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,259,985BOYAmt
EOY$2,251,403EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,954,660BOYAmt
EOY$4,109,533EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$8,582ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$701,995CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,696,654CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$792,228CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$795,087CurrentTaxYearMinus1YearAmt
Current Tax Year$1,008,817CurrentTaxYearAmt
Total$5,994,781TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$763,390CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,900,587CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,268,431CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,156,118CurrentTaxYearMinus1YearAmt
Current Tax Year$3,962,950CurrentTaxYearAmt
Total$14,051,476TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,465,385CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,597,241CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,060,659CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,951,205CurrentTaxYearMinus1YearAmt
Current Tax Year$4,971,767CurrentTaxYearAmt
Total$20,046,257TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$670,098CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,581,559CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$677,570CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$575,110CurrentTaxYearMinus1YearAmt
Current Tax Year$937,726CurrentTaxYearAmt
Total$5,442,063TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$670,098CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,581,559CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$677,570CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$575,110CurrentTaxYearMinus1YearAmt
Current Tax Year$937,726CurrentTaxYearAmt
Total$5,442,063TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$14,604,194PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,465,385CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,597,241CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,060,659CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,951,205CurrentTaxYearMinus1YearAmt
Current Tax Year$4,971,767CurrentTaxYearAmt
Total$20,046,257TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.72850PublicSupportCY509Pct
Public Support PY5090.68250PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,017,198OtherCostOrOtherBasisAmt
Book Value$1,017,198BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$411,921OtherCostOrOtherBasisAmt
Depreciation$358,683DepreciationAmt
Book Value$53,238BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$460,609OtherCostOrOtherBasisAmt
Depreciation$251,830DepreciationAmt
Book Value$208,779BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,279,215TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp (2 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
INVESTMENT IN CHC$58,618C
INVESTMENT IN LIVABLE DESIGN$1,225,000C
FieldValueIRS element (for citing)
Total Book Value Program Rltd$1,283,618TotalBookValueProgramRltdAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationFASB 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. AT DECEMBER 31, 2018 AND 2017, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
TODD MURCH
PRESIDENT & CEO$0$530,211$0$169,472$0$0$0$57,032$0$28,081$0$784,796$0$0
BILL PACE
CFO$0$359,630$0$76,000$0$0$0$39,105$0$20,944$0$495,679$0$0
ELIZABETH DONOVAN
SECRETARY & COO$0$363,500$0$80,000$0$0$0$105,112$0$11,554$0$560,166$0$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 3COMPENSATION 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 4BTHE 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 10 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, BILL PACE AND ELIZABETH DONOVAN PARTICIPATED IN THE PLAN DURING THE YEAR.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3ESKATON PROPERTIES, INC. PERFORMS THE ORGANIZATION'S MANAGEMENT DUTIES THROUGH COMMON OFFICERS AND KEY EMPLOYEES.
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION HAS ONE CLASS OF MEMBERS DESIGNATED AS "CORPORATE MEMBERS".
FORM 990, PART VI, SECTION A, LINE 7ATHE ORGANIZATION HAS ONE CLASS OF MEMBERS DESIGNATED AS "CORPORATE MEMBERS" WHO ELECTS THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BDATA 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 12COFFICERS AND DIRECTORS ARE REQUIRED TO ANNUALLY DISCLOSE THEIR POTENTIAL CONFLICTS OF INTEREST. 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 15THE BOARD OF DIRECTORS, USING A THIRD PARTY PROFESSIONAL CONSULTANT THAT GATHERS DATA FROM A WIDE RANGE OF COMPARABLE ORGANIZATIONS, REVIEWS AND APPROVES THE COMPENSATION FOR THE CEO AND CFO ANNUALLY. THE LAST REVIEW WAS IN JULY 2019. FOR THE COO AND 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 19ESKATON'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE ESKATON FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC THROUGH GUIDESTAR AND UPON REQUEST.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1CARMICHAEL HOMECARE SERVICES LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15105 MANZANITA AVEAddressLine1Txt
CityCARMICHAELCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95608ZIPCd
FieldValueIRS element (for citing)
EIN471928451EIN
Primary ActivitiesHOMECARE SERVICESPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd
Total Income$1,713,682TotalIncomeAmt
End Of Year Assets$0EndOfYearAssetsAmt
Direct Controlling NAN/ADirectControllingNACd

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
ESKATON LODGE GRANITE BAY
5105 MANZANITA AVENUECARMICHAELCA95608941663809SENIOR RESIDENCES & SERVICESCA501(C)(3)LINE 10N/AYes (1)
ESKATON VILLAGE GRASS VALLEY
5105 MANZANITA AVENUECARMICHAELCA95608943358174SENIOR RESIDENCES & SERVICESCA501(C)(3)LINE 10N/AYes (1)
ESKATON VILLAGE ROSEVILLE
5105 MANZANITA AVENUECARMICHAELCA95608680472230SENIOR RESIDENCES & SERVICESCA501(C)(3)LINE 10N/AYes (1)
ESKATON VILLAGE PLACERVILLE
5105 MANZANITA AVENUECARMICHAELCA95608270704516SENIOR RESIDENCES & SERVICESCA501(C)(3)LINE 10N/AYes (1)
ESKATON FOUNDATION
5105 MANZANITA AVENUECARMICHAELCA95608680227233FUNDRAISINGCA501(C)(3)LINE 7N/AYes (1)
ESKATON PROPERTIES INC
5105 MANZANITA AVENUECARMICHAELCA95608942906316SENIOR RESIDENCES & SERVICESCA501(C)(3)LINE 10N/AYes (1)
ESKATON FOUNTAINWOOD LODGE
5105 MANZANITA AVENUECARMICHAELCA95608275246432SENIOR RESIDENCES & SERVICESCA501(C)(3)LINE 10N/AYes (1)

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtEntity TypeEntityTypeTxtShare Of Total IncomeShareOfTotalIncomeAmtShare Of EOY AssetsShareOfEOYAssetsAmtOwnershipOwnershipPctControlled OrganizationControlledOrganizationInd
CALIFORNIA HEALTH CARE CONSULTANTS
5105 MANZANITA AVENUECARMICHAELCA95608942761402LEASED EMPLOYEES FOR SENIOR RESIDENCESCAESKATONC$4,808,447$442,1461.00000Yes (1)
LIVABLE DESIGN
5105 MANZANITA AVENUECARMICHAELCA95608942243808PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERSCAESKATONC$32,400$640,4191.00000Yes (1)
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (5 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
ESKATON PROPERTIES INC
C$937,726FMV
ESKATON PROPERTIES INC
E$1,593,967EOY
ESKATON PROPERTIES INC
K$167,514FMV
ESKATON PROPERTIES INC
M$392,768EOY
ESKATON PROPERTIES INC
P$2,437,870FMV

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