2018-12-07T16:58:25-06:00 2017-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2017-01-01 943358174 ESKATON VILLAGE GRASS VALLEY ESKA 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 BILL PACE CFO 9163340810 2018-12-07 1 TRACY S PAGLIA P00366884 2099556100 2018-12-07 12.129.7.100 2018-12-07 14:15:14 PS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 590998BD83A1AFC8298AB8E54118062D6841B7FE 2017 2019-02-21 02:37:17Z TODD S MURCH 5105 MANZANITA AVENUE CARMICHAEL CA 95608 14809451 0 X WWW.ESKATON.ORG X 2002 CA TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 12 11 153 0 0 0 0 6920 8223230 8815102 33797 29489 0 0 8257027 8851511 300728 693571 0 0 3665721 3560655 0 0 0 4577713 4415749 8544162 8669975 -287135 181536 9800581 9333933 24755259 24124415 -14954678 -14790482 THE PRIMARY MISSION IS TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 0 0 7102917 693571 8815102 INDEPENDENT LIVING APARTMENTS WITH SERVICES & ASSISTED LIVING APARTMENTS. ALL RESIDENTS HAVE AN EMERGENCY RESPONSE SYSTEM WITH 24-HOUR STAFFING, SHUTTLE SERVICE, ACCESS TO THE FITNESS CENTER, AN IN-HOUSE PHYSICIAN, SERVICES OF A RECREATION COORDINATOR & ADVICE NURSE, ALSO A FULL RANGE OF RECREATIONAL ACTIVITIES THAT MAY INCLUDE GARDENING, ARTS & CRAFT PROJECTS, CURRENT EVENTS DISCUSSIONS & EXERCISE. ESKATON VILLAGE GRASS VALLEY OPERATING STATISTICS - RESIDENT DAYS: 53,315. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT. 7102917 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 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 22 0 1 153 1 0 0 0 0 0 0 0 0 0 0 X 12 11 0 1 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X MARK JENKINS 9163395688 5105 MANZANITA AVENUE CARMICHAEL CA 95608 LISA YATES CHAIR 0.10 0.60 X 0 0 0 ROBERT EDMONDSON VICE CHAIR 0.10 0.60 X 0 0 0 AMY YOTOPOULOS BOARD MEMBER 0.10 0.60 X 0 0 0 ANNE BURNS JOHNSON BOARD MEMBER 0.10 0.60 X 0 0 0 LAWRENCE GARCIA BOARD MEMBER 0.10 0.60 X 0 0 0 SUSAN DEMAROIS BOARD MEMBER 0.10 0.60 X 0 0 0 DOUGLAS ELMETS BOARD MEMBER 0.10 0.60 X 0 0 0 SAMUEL PEREZ BOARD MEMBER 0.10 0.60 X 0 0 0 PATRICIA MCFARLAND 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 TODD MURCH PRESIDENT & CEO 2.00 52.00 X X 0 777856 36181 BILL PACE CFO 2.00 52.00 X 0 414751 59388 ELIZABETH DONOVAN SECRETARY 2.00 52.00 X 0 418559 116516 0 1611166 212085 0 0 1 0 ESKATON PROPERTIES INC 5105 MANZANITA AVE CARMICHAEL CA 95608 MANAGEMENT FEE 528648 1 6920 6920 HEALTH CARE RELATED SERVICE 623000 8543111 8543111 HOMEOWNER MGMT. & SVCS. 623000 153815 153815 CATERING AND MEAL REVENUE 623000 36530 36530 APPLICANT FEES 623000 20600 20600 61046 61046 8815102 47066 47066 5940363 5957940 -17577 -17577 -17577 8851511 8815102 0 29489 693571 693571 2768921 2339783 429138 565355 477734 87621 226379 191220 35159 528648 528648 5320 5320 4572 4572 290434 233654 56780 63280 63280 207319 156996 50323 410222 353799 56423 14639 8814 5825 2167 1492 675 1059535 1059535 826654 826654 130797 130797 FOOD FOR RESIDENTS 466708 466708 HOA ASSESSMENT FEES 217008 217008 ANCILLARY COSTS 49539 49539 OTHER FINANCING FEES 6432 6432 132475 19978 112497 8669975 7102917 1567058 0 26283 115241 1181293 139079 64020 73454 8105 11211 16437 20024 19755649 12861917 7453752 6893732 1050691 2081192 9800581 9333933 410820 452694 52252 55972 24292187 23615749 24755259 24124415 X -14954678 -14790482 -14954678 -14790482 9800581 9333933 181536 -17340 0 X 0 1 X 1 0 X 5775 6920 12695 6324820 6610891 7516335 8223230 8815102 37490378 6330595 6610891 7516335 8223230 8822022 37503073 318164 358999 553098 1230261 146059 116421 114444 105563 85808 568295 464223 475420 667542 105563 85808 1798556 35704517 23437 58405 56876 53558 47066 239342 23437 58405 56876 53558 47066 239342 6354032 6669296 7573211 8276788 8869088 37742415 0.94600 0.92590 0.00630 0.00560 X 264818 264818 13853274 8921641 4931633 3641926 2282125 1359801 1820189 1512655 307534 175442 145496 29946 6893732 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, 2017 AND 2016, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. 1 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906316 501(C)(3) 693571 FMV SUPPORT SERVICES 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 513330 0 176920 0 87606 0 8100 0 28081 0 814037 0 0 BILL PACE CFO 0 341251 0 73500 0 0 0 38444 0 20944 0 474139 0 0 ELIZABETH DONOVAN SECRETARY 0 343559 0 75000 0 0 0 104962 0 11554 0 535075 0 0 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 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. 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 DISUCSSION 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 VILLAGE GRASS VALLEY'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE ESKATON VILLAGE GRASS VALLEY FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC THROUGH GUIDESTAR AND UPON REQUEST. FORM 990, PART X, LINE 20: TAX-EXEMPT BOND LIABILITY IS AN ALLOCATED PORTION OF A $45,390,000 BOND. THE REQUIRED SUPPLEMENTAL INFORMATION IS REPORTED ON ESKATON PROPERTIES, INC'S (94-2906316) FORM 990, SCHEDULE K. ESKATON FOUNDATION 5105 MANZANITA AVENUE CARMICHAEL CA 95608 680227233 FUNDRAISING CA 501(C)(3) LINE 7 ESKATON 1 ESKATON LODGE GRANITE BAY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 941663809 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 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 ESKATON PROPERTIES INC B 693571 FMV ESKATON PROPERTIES INC M 528648 FMV ESKATON PROPERTIES INC P 6376727 FMV