2019-11-15T11:09:13-06:00 2018-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2018-01-01 941663809 ESKATON LODGE GRANITE BAY ESKA 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MARK JENKINS CFO 9163340810 2019-11-15 1 TRACY S PAGLIA P00366884 2099556100 2019-11-15 68.189.2.138 2019-11-15 03:11:34 PS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 BA1A36E301A6BF8F4900A90A943F9441266A5EAF 2018 2020-04-17 16:48:07Z TODD S MURCH 5105 MANZANITA AVENUE CARMICHAEL CA 95608 6417164 0 X WWW.ESKATON.ORG X 1998 CA TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 13 12 101 0 0 0 0 1999 6413042 6413990 1035 1175 0 0 6414077 6417164 0 310065 0 0 2441766 2620966 0 0 0 2772321 2830061 5214087 5761092 1199990 656072 14877263 13476252 14969083 12912000 -91820 564252 TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 0 0 4404148 310065 6413990 ESKATON LODGE GRANITE BAY 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 AND CRAFT PROJECTS, CURRENT EVENTS DISCUSSIONS AND EXERCISE. ESKATON LODGE GRANITE BAY OPERATING STATISTICS - RESIDENT DAYS: 37,666PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT. 4404148 1 0 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 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 16 0 1 101 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 12 0 1 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X DAN SEILER 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 LISA YATES CHAIR 0.10 0.60 X 0 0 0 PATRICIA MCFARLAND VICE CHAIR 0.10 0.60 X 0 0 0 ANNE BURNS JOHNSON BOARD MEMBER 0.10 0.60 X 0 0 0 SUSAN DEMAROIS BOARD MEMBER 0.10 0.60 X 0 0 0 ROBERT EDMONDSON VICE CHAIR 0.10 0.60 X 0 0 0 DOUGLAS ELMETS BOARD MEMBER 0.10 0.60 X 0 0 0 LAWRENCE GARCIA BOARD MEMBER 0.10 0.60 X 0 0 0 SAMUEL PEREZ BOARD MEMBER 0.10 0.60 X 0 0 0 KAREN ROBISON BOARD MEMBER 0.10 0.60 X 0 0 0 SARAH STEENHAUSEN BOARD MEMBER 0.10 0.60 X 0 0 0 JACQUELYN KUNG BOARD MEMBER 0.10 0.60 X 0 0 0 AMY YOTOPOULOS BOARD MEMBER 0.10 0.60 X 0 0 0 TODD MURCH PRESIDENT & CEO 2.00 52.00 X X 0 699683 85113 BILL PACE CFO 2.00 52.00 X 0 435630 60049 ELIZABETH DONOVAN SECRETARY & COO 2.00 52.00 X 0 443500 116666 PAMELA DALLAS SALES COUNSELOR 40.00 X 112593 0 12825 112593 1578813 274653 1 0 1 0 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MANAGEMENT FEES 384512 1 1999 1999 HEALTH CARE RELATED 623000 6296893 6296893 BARBER & BEAUTY REVENU 623000 48767 48767 APPLICANT FEE REVENUE 623000 45650 45650 CATERING & MEAL REVENU 623000 21693 21693 987 987 6413990 1175 1175 6417164 6413990 0 1175 310065 310065 1976690 1539663 437027 44910 36083 8827 452035 363192 88843 147331 117148 30183 384512 384512 10408 10408 189184 155114 34070 113293 113293 171339 110554 60785 284252 249135 35117 9922 8135 1787 1106 1106 495187 495187 657455 645480 11975 98619 98619 FOOD FOR RESIDENTS 328319 328319 ANCILLARY EXPENSES 37393 37393 49072 8680 40392 5761092 4404148 1356944 0 1912495 2224951 2485876 1057638 12223 6751 3489 8231 60922 91035 16607414 6519768 10402258 10087646 0 0 14877263 13476252 310581 253326 5413 3599 12628649 12405841 2024440 249234 14969083 12912000 X -91820 564252 -91820 564252 14877263 13476252 656072 0 X 0 1 X 1 0 X 9750 951019 1999 962768 5316808 6413883 6340136 6413042 6413990 30897859 5326558 7364902 6340136 6413042 6415989 31860627 25422 1235710 1261132 415301 402265 350751 1168317 25422 1235710 415301 402265 350751 2429449 29431178 30392 309 926 1035 1175 33837 30392 309 926 1035 1175 33837 5356950 7365211 6341062 6414077 6417164 31894464 0.92280 0.89550 0.00110 0.00140 X 2734609 2734609 11793311 5287216 6506095 840501 469778 370723 1238993 762774 476219 10087646 DUE TO RELATED PARTY 249234 249234 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. AT DECEMBER 31, 2018 AND 2017, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. 1 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906316 501(C)(3) 310065 FMV GENERAL SUPPORT 1 0 PART I, LINE 2: THE ONLY GRANTS AWARDED ARE TO RELATED ORGANIZATION WITH COMMON MANAGEMENT TO ASSIST WITH PROGRAM OPERATION EXPENSES. 0 1 0 0 0 0 0 0 0 TODD MURCH PRESIDENT & CEO 0 530211 0 169472 0 0 0 57032 0 28081 0 784796 0 0 BILL PACE CFO 0 359630 0 76000 0 0 0 39105 0 20944 0 495679 0 0 ELIZABETH DONOVAN SECRETARY & COO 0 363500 0 80000 0 0 0 105112 0 11554 0 560166 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 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. 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 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. 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, 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 2018. 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 19 ESKATON LODGE GRANITE BAY'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE ESKATON LODGE GRANITE BAY FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC THROUGH GUIDESTAR AND UPON REQUEST. ESKATON FOUNDATION 5105 MANZANITA AVENUE CARMICHAEL CA 95608 680227233 FUNDRAISING CA 501(C)(3) LINE 7 ESKATON 1 ESKATON VILLAGE GRASS VALLEY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 943358174 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 ESKATON VILLAGE ROSEVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 680472230 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 ESKATON VILLAGE PLACERVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 270704516 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 ESKATON 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906307 SENIOR HOME-BASED SERVICES CA 501(C)(3) LINE 10 N/A 0 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906316 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 ESKATON FOUNTAINWOOD LODGE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 275246432 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 CALIFORNIA HEALTH CARE CONSULTANTS 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942761402 LEASED EMPLOYEES FOR SENIOR RESIDENCES CA N/A C 0 LIVABLE DESIGN 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942243808 PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERS CA N/A C 0 0 1 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 ESKATON PROPERTIES INC B 310065 FMV ESKATON PROPERTIES INC E 260737 EOY BALANCE ESKATON PROPERTIES INC M 384512 FMV ESKATON PROPERTIES INC P 3758871 FMV ESKATON PROPERTIES INC R 508107 FMV