2018-12-07T17:03:27-06:00 2017-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2017-01-01 680472230 ESKATON VILLAGE ROSEVILLE 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 14:35:45 PS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 590998BD83A1AFC8298AB8E54118062D6841B7FE 2017 2019-02-21 02:37:17Z TODD S MURCH 5105 MANZANITA AVENUE CARMICHAEL CA 95608 7909621 0 X WWW.ESKATON.ORG X 2001 CA TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 12 11 165 0 0 0 4133 7075 7666114 7902338 332 208 0 0 7670579 7909621 0 1850660 0 0 3362885 3542974 0 0 0 3701819 3597834 7064704 8991468 605875 -1081847 17954748 16311303 22047413 21285066 -4092665 -4973763 THE PRIMARY MISSION IS TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 0 0 7579087 1850660 7902338 ESKATON VILLAGE ROSEVILLE IS AN ASSISTED LIVING COMMUNITY THAT PROVIDES RESIDENTS NEEDED ASSISTANCE WHILE PROTECTING THEIR DESIRE FOR PRIVACY, DIGNITY & INDEPENDENCE. RESIDENTS MAY ENLIST THE SERVICES OF STAFF FOR SHOWERING, DRESSING, GROOMING & 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 & EXERCISE. SPECIALIZED PROGRAMS TO MEET THE UNIQUE NEEDS OF RESIDENTS WITH MEMORY IMPAIRMENTS ARE ALSO AVAILABLE. ESKATON VILLAGE ROSEVILLE OPERATING STATISTICS - RESIDENT DAYS: 35,587 PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT. 7579087 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 19 0 1 165 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 AVENUE CARMICHAEL CA 95608 MANAGEMENT FEES 429114 FIRST SERVICE RESIDENTIAL CALIFORNIA LL 15241 LAGUNA CANYON ROAD IRVINE CA 92618 MANAGEMENT FEES 129570 2 7075 7075 HEALTH CARE RELATED 623000 7091924 7091924 FIRSTSERVICE RESIDENTI 623000 579154 579154 BARBER & BEAUTY 623000 94335 94335 APPLICANT FEE REVENUE 623000 46800 46800 GUEST MEAL 623000 31981 31981 58144 58144 7902338 208 208 7909621 7902338 0 208 1850660 1850660 2791381 2278020 513361 537011 458778 78233 214582 182086 32496 429114 429114 818 818 245910 178191 67719 52244 52244 145484 108793 36691 288734 251304 37430 13445 6700 6745 790 790 340912 340912 823344 823344 115237 115237 SWAP PAYMENTS/RECEIPTS 542450 542450 HOA ASSESSMENT FEES 127469 127469 ANCILLARY COSTS 82044 82044 BAD DEBTS 31388 31388 358451 316158 42293 8991468 7579087 1412381 0 1855398 1860982 164811 138029 53890 132722 5777 5777 22272 11563 23021056 8858826 14782577 14162230 1070023 0 17954748 16311303 305903 337589 142610 150967 17602065 17000424 3996835 3796086 22047413 21285066 X -4092665 -4973763 -4092665 -4973763 17954748 16311303 -1081847 200749 0 X 0 1 X 1 0 X 8232 50 4133 7075 19490 5863228 6459844 6950728 7666114 7902338 34842252 5871460 6459844 6950778 7670247 7909413 34861742 63275 63275 304052 285179 351395 585862 699440 2225928 367327 285179 351395 585862 699440 2289203 32572539 2399 4437 743 332 208 8119 2399 4437 743 332 208 8119 5873859 6464281 6951521 7670579 7909621 34869861 0.93410 0.85740 0.00020 0.00030 X 403963 403963 17095778 5940666 11155112 3837602 1532183 2305419 1517822 1240583 277239 165891 145394 20497 14162230 SWAP AGREEMENTS 3796086 3796086 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 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906316 501(C)(3) 1850660 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 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 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 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. A ABAG FINANCE AUTHORITY 943130123 00037CJE1 2006-12-14 22000000 CONSTRUCT & EQUIP FACILITY 0 0 0 A 4875000 21324834 1174694 440000 182575 897102 18630463 2008 0 0 1 1 A 0 1 1 1 0 0.00600 0.00000 0.00600 1 0 1 A 0 0 0 1 1 1 MORGAN STANLEY 29.900000000000 0 0 1 SEE PART VI 1.100000000000 1 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: ABAG FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/01/2017 PART II, LINE 3, COLUMN A: TOTAL PROCEEDS ARE LESS THAN THE ISSUE PRICE BY $675,166 DUE TO: 1) RELEASE OF THE DEBT SERVICE RESERVE FUND WHICH WAS USED TO RETIRE $1,415,000 OF BONDS; 2) INVESTMENT PROCEEDS OF $739,834 EARNED DURING THE PROJECT PERIOD. PART IV, LINE 5 - GIC: BAYERISCHE LANDESBANK - 1.1 YEARS; DEPFA - 9.9 YEARS 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 ROSEVILLE'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE ESKATON ROSEVILLE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC THROUGH GUIDESTAR AND 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 PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906316 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 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 FOUNDATION 5105 MANZANITA AVENUE CARMICHAEL CA 95608 680227233 FUNDRAISING CA 501(C)(3) LINE 7 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 1850662 FMV ESKATON PROPERTIES INC M 429114 FMV ESKATON PROPERTIES INC P 4689460 FMV