2017-11-10T15:51:10-06:00 2016-12-31 910189318 Moss Adams LLP 3121 W March Ln Ste 200 Stockton CA 952192367 990 2016-01-01 270704516 Eskaton Village-Placerville ESKA 9163340810 5105 Manzanita Avenue Carmichael CA 95608 Bill Pace CFO 9163340810 2017-11-09 1 Tracy S Paglia P00366884 2099556100 2017-11-09 24.176.237.58 2017-11-09 09:55:23 PS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 68BC8D16007A635797B63211188E0ACDDC1C3CBF 2016 2017-02-10 21:41:12Z Todd S Murch 5105 Manzanita Avenue Carmichael CA 95608 5007780 0 X www.eskaton.org X 2009 CA To enhance the quality of life of seniors through innovative health, housing and social services. 10 9 123 0 0 0 0 2160 4863136 5005480 134 140 0 0 4863270 5007780 0 0 0 0 2176926 2357740 0 0 0 2155208 2151226 4332134 4508966 531136 498814 12382161 12177636 8897610 8194271 3484551 3983365 The primary mission is to enhance the quality of life of seniors through innovative health, housing and social services. 0 0 3879754 0 5005480 Eskaton Village Placerville 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. Programs to meet the unique needs of residents with memory impairments are also available. Eskaton Village Placerville operating statistics - resident days: 24,529 please visit the Eskaton website (www.eskaton.org) for the Eskaton annual report. 3879754 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 13 0 1 123 1 0 0 0 0 0 0 0 0 0 0 X 10 9 0 1 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X Eduard Boogaard 9163395688 5105 Manzanita Avenue Carmichael CA 95608 Gay Marie Bone Board Member (Thru 5/2016) 0.10 0.60 X 0 0 0 Anne Burns Johnson Board Member 0.10 0.60 X 0 0 0 Margaret Dyer-Chamberlain Board Member (Thru 5/2016) 0.10 0.60 X 0 0 0 Robert Edmondson Vice Chair 0.10 0.60 X 0 0 0 Doug Elmets Board Member 0.10 0.60 X 0 0 0 Wes G Justyn Chairperson (Thru 2/2016) 0.20 2.20 X 0 0 0 Samuel Perez Board Member 0.10 0.60 X 0 0 0 Victor Sipos Board Member (Thru 11/2016) 0.10 0.60 X 0 0 0 Lisa Yates Chair 0.10 0.60 X 0 0 0 Patricia McFarland Board Member 0.10 0.60 X 0 0 0 Susan DeMarois Board Member 0.10 0.60 X 0 0 0 Chuck Schepel Board Member (Thru 5/2016) 0.10 0.60 X 0 0 0 Todd Murch President & CEO 2.00 52.00 X X 0 1103586 36437 Karen Robinson Board Member 0.10 0.60 X 0 0 0 Sarah Steenhausen board Member 0.10 0.60 X 0 0 0 Bill Pace CFO 2.00 52.00 X 0 393673 114468 Elizabeth Donovan Secretary 2.00 52.00 X 0 393615 116772 0 1890874 267677 1 0 1 0 Eskaton Properties INC 5105 Manzanita Avenue Carmichael CA 95608 Management Fees 312852 1 2160 2160 HEALTH CARE RELATED 623000 4630385 4630385 Homeowner Mgmt. & Svcs 623000 257072 257072 BARBER & BEAUTY 623000 49555 49555 APPLICANT FEE REVENUE 623000 24892 24892 43576 43576 5005480 140 140 5007780 5005480 0 140 1774993 1500902 274091 461265 390037 71228 121482 96634 24848 313032 264694 48338 10000 10000 237551 213238 24313 75719 11248 64471 287302 259727 27575 220180 186180 34000 6358 4468 1890 395 375 20 249474 249474 540466 540466 80824 68343 12481 Merchant Fees 44126 44126 ANCILLARY COSTS 44013 44013 Recruitment & Post Empl 13041 1438 11603 Special Events 9388 3105 6283 19357 1286 18071 4508966 3879754 629212 0 1125634 1022987 443819 449317 54833 69164 9060 8570 15794 10961 14761324 4814096 10394264 9947228 338757 669409 12382161 12177636 198659 198457 15767 0 8471379 7966616 211805 29198 8897610 8194271 X 3484551 3983365 3484551 3983365 12382161 12177636 498814 0 X 0 1 X 1 0 X 768 2160 2928 7841730 4448392 4542514 4863136 5005480 26701252 7842498 4448392 4542514 4863136 5007640 26704180 3747500 3747500 923842 1178224 2102066 3747500 923842 1178224 5849566 20854614 2890 73 208 134 140 3445 2890 73 208 134 140 3445 7845388 4448465 4542722 4863270 5007780 26707625 0.78080 0.78460 0.00010 0.00020 X 1002469 1002469 11160167 3379953 7780214 1382402 549060 833342 1090554 773093 317461 125732 111990 13742 9947228 Due from Related Parties 669409 669409 Due to Related Party 29198 29198 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, 2016 and 2015, there were no such uncertain tax positions. 0 1 0 0 0 0 0 0 0 Todd Murch President & CEO 0 498790 0 181236 0 423560 0 7950 0 28487 0 1140023 0 0 Bill Pace CFO 0 323673 0 70000 0 0 0 93118 0 21350 0 508141 0 0 Elizabeth Donovan Secretary 0 323615 0 70000 0 0 0 104812 0 11960 0 510387 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 $423,560. Bill Pace received a payment from the plan in the amount of $871,610. 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 financial analyst. The return is prepared by a professional accounting firm and reviewed by the Director of Finance and 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 February 2017. 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 Placerville's governing documents and conflict of interest policy are not routinely available to the public. The Eskaton Placerville 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 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906307 SENIOR HOME-BASED SERVICES CA 501(c)(3) Line 10 N/A 0 ESKATON VILLAGE ROSEVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 680472230 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 FOUNDATION 5105 MANZANITA AVENUE CARMICHAEL CA 95608 680227233 FUNDRAISING CA 501(c)(3) Line 7 ESKATON 1 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 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 ESKATON PROPERTIES INC M 312852 FMV ESKATON PROPERTIES INC E 669407 EOY Balance ESKATON PROPERTIES INC R 1063216 FMV ESKATON PROPERTIES INC P 4072524 fmV