ESKATON LODGE GRANITE BAY: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
ESKATON LODGE GRANITE BAY (EIN 94-1663809)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-12-07
IRS object ID
201803419349300040
Schema version
2017v2.3
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)
Return2018-12-07T17:00:35-06:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

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 Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN941663809EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ESKATON LODGE GRANITE BAYBusinessNameLine1Txt
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)
PersonBILL PACEPersonNm
Person TitleCFOPersonTitleTxt
Phone9163340810PhoneNum
Signature2018-12-07SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTRACY S PAGLIAPreparerPersonNm
PTINP00366884PTIN
Phone2099556100PhoneNum
Preparation2018-12-07PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address12.129.7.100IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-12-07IPDt
IP Tm13:56:27IPTm
IP TimezonePSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id590998BD83A1AFC8298AB8E54118062D6841B7FEAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

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$6,414,077GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ESKATON.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1998FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee104TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$6,340,136PYProgramServiceRevenueAmt
CY Program Service Revenue$6,413,042CYProgramServiceRevenueAmt
PY Investment Income$926PYInvestmentIncomeAmt
CY Investment Income$1,035CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$6,341,062PYTotalRevenueAmt
CY Total Revenue$6,414,077CYTotalRevenueAmt
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$2,388,596PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,441,766CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,942,102PYOtherExpensesAmt
CY Other Expenses$2,772,321CYOtherExpensesAmt
PY Total Expenses$5,330,698PYTotalExpensesAmt
CY Total Expenses$5,214,087CYTotalExpensesAmt
PY Revenues Less Expenses$1,010,364PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,199,990CYRevenuesLessExpensesAmt
Total Assets BOY$13,909,424TotalAssetsBOYAmt
Total Assets EOY$14,877,263TotalAssetsEOYAmt
Total Liabilities BOY$15,201,234TotalLiabilitiesBOYAmt
Total Liabilities EOY$14,969,083TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$1,291,810NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$91,820NetAssetsOrFundBalancesEOYAmt
MissionTO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$3,939,428ExpenseAmt
Grant$0GrantAmt
Revenue$6,413,042RevenueAmt
DescESKATON 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: 38,190PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT.Desc
Total Program Service Expenses$3,939,428TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
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 Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
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 Entity0DisregardedEntityInd
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 Document17IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee104EmployeeCnt
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
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

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MARK JENKINSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9163395688PhoneNum

US Address USAddress

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

Form990 Part VII Section A Form990PartVIISectionAGrp (14 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
ROBERT EDMONDSON
VICE CHAIR0.100.60Yes (X)$0$0$0
AMY YOTOPOULOS
BOARD MEMBER0.100.60Yes (X)$0$0$0
ANNE BURNS JOHNSON
BOARD MEMBER0.100.60Yes (X)$0$0$0
LAWRENCE GARCIA
BOARD MEMBER0.100.60Yes (X)$0$0$0
SUSAN DEMAROIS
BOARD MEMBER0.100.60Yes (X)$0$0$0
DOUGLAS ELMETS
BOARD MEMBER0.100.60Yes (X)$0$0$0
SAMUEL PEREZ
BOARD MEMBER0.100.60Yes (X)$0$0$0
PATRICIA MCFARLAND
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
TODD MURCH
PRESIDENT & CEO2.0052.00Yes (X)$0$777,856$36,181Yes (X)
BILL PACE
CFO2.0052.00$0$414,751$59,388Yes (X)
ELIZABETH DONOVAN
SECRETARY2.0052.00$0$418,559$116,516Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$1,611,166TotReportableCompRltdOrgAmt
Total Other Compensation$212,085TotalOtherCompensationAmt
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 AVENUEAddressLine1Txt
CityCARMICHAELCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95608ZIPCd
FieldValueIRS element (for citing)
ServicesMANAGEMENT FEESServicesDesc
Compensation$384,799CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HEALTH CARE RELATED623000$6,281,102$6,281,102
APPLICANT FEE REVENUE623000$58,800$58,800
BARBER & BEAUTY REVENU623000$45,975$45,975
CATERING & MEAL REVENU623000$25,174$25,174

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,991TotalRevenueColumnAmt
Related Or Exempt Func Income$1,991RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$6,413,042TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,035TotalRevenueColumnAmt
Exclusion$1,035ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,414,077TotalRevenueColumnAmt
Related Or Exempt Func Income$6,413,042RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,035ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,917,505TotalAmt
Program Services$1,486,838ProgramServicesAmt
Management And General$430,667ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$381,598TotalAmt
Program Services$308,808ProgramServicesAmt
Management And General$72,790ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$142,663TotalAmt
Program Services$112,214ProgramServicesAmt
Management And General$30,449ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$384,799TotalAmt
Management And General$384,799ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$10,204TotalAmt
Management And General$10,204ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$152,094TotalAmt
Program Services$129,808ProgramServicesAmt
Management And General$22,286ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$91,812TotalAmt
Management And General$91,812ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$174,053TotalAmt
Program Services$120,486ProgramServicesAmt
Management And General$53,567ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$286,277TotalAmt
Program Services$239,818ProgramServicesAmt
Management And General$46,459ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$9,946TotalAmt
Program Services$7,098ProgramServicesAmt
Management And General$2,848ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$2,836TotalAmt
Program Services$99ProgramServicesAmt
Management And General$2,737ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$544,221TotalAmt
Program Services$544,221ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$627,283TotalAmt
Program Services$627,283ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$80,895TotalAmt
Management And General$80,895ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
FOOD FOR RESIDENTS$316,652$316,652
ANCILLARY EXPENSES$34,982$34,982

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$56,267TotalAmt
Program Services$11,121ProgramServicesAmt
Management And General$45,146ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,214,087TotalAmt
Program Services$3,939,428ProgramServicesAmt
Management And General$1,274,659ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,808,355BOYAmt
EOY$1,912,495EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,152,356BOYAmt
EOY$2,485,876EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$9,889BOYAmt
EOY$12,223EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$8,226BOYAmt
EOY$3,489EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$64,072BOYAmt
EOY$60,922EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$16,280,062LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$5,877,804LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$10,866,526BOYAmt
EOY$10,402,258EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$13,909,424BOYAmt
EOY$14,877,263EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$333,879BOYAmt
EOY$310,581EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$25,860BOYAmt
EOY$5,413EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$13,361,997BOYAmt
EOY$12,628,649EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,479,498BOYAmt
EOY$2,024,440EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$15,201,234BOYAmt
EOY$14,969,083EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$1,291,810BOYAmt
EOY-$91,820EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$1,291,810BOYAmt
EOY-$91,820EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$13,909,424BOYAmt
EOY$14,877,263EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,199,990ReconcilationRevenueExpnssAmt
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$5,412CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9,750CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$951,019CurrentTaxYearMinus2YearsAmt
Current Tax Year$0CurrentTaxYearAmt
Total$966,181TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,093,950CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,316,808CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,413,883CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,340,136CurrentTaxYearMinus1YearAmt
Current Tax Year$6,413,042CurrentTaxYearAmt
Total$30,577,819TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,099,362CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,326,558CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,364,902CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,340,136CurrentTaxYearMinus1YearAmt
Current Tax Year$6,413,042CurrentTaxYearAmt
Total$31,544,000TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,176,686CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$25,422CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,235,710CurrentTaxYearMinus2YearsAmt
Total$2,437,818TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$415,301CurrentTaxYearMinus1YearAmt
Current Tax Year$402,265CurrentTaxYearAmt
Total$817,566TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,176,686CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$25,422CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,235,710CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$415,301CurrentTaxYearMinus1YearAmt
Current Tax Year$402,265CurrentTaxYearAmt
Total$3,255,384TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$28,288,616PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$12,196CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$30,392CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$309CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$926CurrentTaxYearMinus1YearAmt
Current Tax Year$1,035CurrentTaxYearAmt
Total$44,858TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$12,196CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$30,392CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$309CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$926CurrentTaxYearMinus1YearAmt
Current Tax Year$1,035CurrentTaxYearAmt
Total$44,858TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,111,558CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,356,950CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,365,211CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,341,062CurrentTaxYearMinus1YearAmt
Current Tax Year$6,414,077CurrentTaxYearAmt
Total$31,588,858TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.89550PublicSupportCY509Pct
Public Support PY5090.90440PublicSupportPY509Pct
Investment Income CY0.00140InvestmentIncomeCYPct
Investment Income PY0.00150InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,734,609OtherCostOrOtherBasisAmt
Book Value$2,734,609BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$11,793,311OtherCostOrOtherBasisAmt
Depreciation$4,833,180DepreciationAmt
Book Value$6,960,131BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$624,510OtherCostOrOtherBasisAmt
Depreciation$391,273DepreciationAmt
Book Value$233,237BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,127,632OtherCostOrOtherBasisAmt
Depreciation$653,351DepreciationAmt
Book Value$474,281BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$10,402,258TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO RELATED PARTYDesc
Amt$2,024,440Amt
FieldValueIRS element (for citing)
Total Liability$2,024,440TotalLiabilityAmt
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, 2017 AND 2016, 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$513,330$0$176,920$0$87,606$0$8,100$0$28,081$0$814,037$0$0
BILL PACE
CFO$0$341,251$0$73,500$0$0$0$38,444$0$20,944$0$474,139$0$0
ELIZABETH DONOVAN
SECRETARY$0$343,559$0$75,000$0$0$0$104,962$0$11,554$0$535,075$0$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 RECEIVED A PAYMENT FROM THE PLAN IN THE AMOUNT OF $87,606. BILL PACE PARTICIPATED IN THE PLAN DURING THE YEAR AND RECEIVED A DISTRIBUTION OF $30,345 WHICH WAS TRANSFERRED TO A QUALIFIED RETIREMENT PLAN. ELIZABETH DONOVAN PARTICIPATED IN THE PLAN DURING THE YEAR.
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.

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 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 7ATHE 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 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 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 19ESKATON 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.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationIndDirect Controlling NADirectControllingNACd
ESKATON FOUNDATION
5105 MANZANITA AVENUECARMICHAELCA95608680227233FUNDRAISINGCA501(C)(3)LINE 7ESKATONYes (1)
ESKATON VILLAGE GRASS VALLEY
5105 MANZANITA AVENUECARMICHAELCA95608943358174SENIOR RESIDENCES & SERVICESCA501(C)(3)LINE 10ESKATONYes (1)
ESKATON VILLAGE ROSEVILLE
5105 MANZANITA AVENUECARMICHAELCA95608680472230SENIOR RESIDENCES & SERVICESCA501(C)(3)LINE 10ESKATONYes (1)
ESKATON VILLAGE PLACERVILLE
5105 MANZANITA AVENUECARMICHAELCA95608270704516SENIOR RESIDENCES & SERVICESCA501(C)(3)LINE 10ESKATONYes (1)
ESKATON
5105 MANZANITA AVENUECARMICHAELCA95608942906307SENIOR HOME-BASED SERVICESCA501(C)(3)LINE 100N/A
ESKATON PROPERTIES INC
5105 MANZANITA AVENUECARMICHAELCA95608942906316SENIOR RESIDENCES & SERVICESCA501(C)(3)LINE 10ESKATONYes (1)
ESKATON FOUNTAINWOOD LODGE
5105 MANZANITA AVENUECARMICHAELCA95608275246432SENIOR RESIDENCES & SERVICESCA501(C)(3)LINE 10ESKATONYes (1)

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdEntity TypeEntityTypeTxtControlled OrganizationControlledOrganizationInd
CALIFORNIA HEALTH CARE CONSULTANTS
5105 MANZANITA AVENUECARMICHAELCA95608942761402LEASED EMPLOYEES FOR SENIOR RESIDENCESCAN/AC0
LIVABLE DESIGN
5105 MANZANITA AVENUECARMICHAELCA95608942243808PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERSCAN/AC0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
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 Org0RentalOfFcltsFromOthOrgInd
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 OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
ESKATON PROPERTIES INC
E$2,076,235EOY BALANCE
ESKATON PROPERTIES INC
M$384,799FMV
ESKATON PROPERTIES INC
P$3,674,540FMV
ESKATON PROPERTIES INC
R$1,297,910FMV

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