2016-11-15T12:50:32-06:00 2015-12-31 910189318 Moss Adams LLP 3121 W March Ln Ste 200 Stockton CA 952192367 990 2015-01-01 680472230 Eskaton Village Roseville ESKA 9163340810 5105 Manzanita Avenue Carmichael CA 95608 Bill Pace CFO 9163340810 2016-11-10 1 Tracy S Paglia P00366884 2099556100 2016-11-10 2015 2017-02-10 21:41:12Z Todd S Murch 5105 Manzanita Avenue Carmichael CA 95608 6951521 0 X www.eskaton.org X 2001 CA To enhance the quality of life of seniors through innovative health, housing and social services. 13 12 159 0 0 0 0 50 6459844 6950728 4437 743 0 0 6464281 6951521 0 920701 0 0 2933474 3034171 0 0 0 3500672 3600917 6434146 7555789 30135 -604268 18773426 17805610 23149369 22978001 -4375943 -5172391 The primary mission is to enhance the quality of life of seniors through innovative health, housing and social services. 0 0 6749628 920701 6950728 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: 34,917 Please visit the Eskaton website (www.eskaton.org) for the Eskaton Annual Report. 6749628 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 22 0 1 159 1 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 X Eduard Boogaard 9163395688 5105 Manzanita Avenue Carmichael CA 95608 Gay Marie Bone Board Member 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 0.10 0.60 X 0 0 0 Carl Gerlach thru 52015 Vice Chair 0.10 0.60 X 0 0 0 Robert Edmondson Board Member 0.10 0.60 X 0 0 0 Doug Elmets Board Member 0.10 0.60 X 0 0 0 Wes G Justyn Chairperson 0.20 2.20 X 0 0 0 Samuel Perez Board Member 0.10 0.60 X 0 0 0 Victor Sipos Board Member 0.10 0.60 X 0 0 0 Lisa Yates Vice 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 0.10 0.60 X 0 0 0 Todd Murch President & CEO 2.00 52.00 X X 0 943093 35455 Bill Pace CFO 2.00 52.00 X 0 410890 33466 Elizabeth Donovan Secretary 2.00 52.00 X 0 383680 19523 0 1737663 88444 0 0 1 0 Eskaton Properties Inc 5105 Manzanita Ave Carmichael CA 95608 Management Fees 383500 1 50 50 Health Care Related 623000 6280690 6280690 Homeowner Mgmt. & Svcs 623000 445498 445498 Barber & Beauty 623000 88418 88418 Applicant Fee Revenue 623000 77026 77026 Guest Meal 623000 29328 29328 29768 29768 6950728 743 743 6951521 6950728 0 743 920701 920701 2156881 1840041 316840 687454 586469 100985 189836 166012 23824 383500 327165 56335 2730 2730 321615 256990 64625 54273 1107 53166 328287 291596 36691 296933 253314 43619 11142 6770 4372 685 549 136 255782 255782 848246 848246 138163 117867 20296 Swap payments/receipts 693696 693696 Merchant Fees 70739 70739 Ancillary costs 70291 70291 Recruitment & Post Empl 27395 27395 97440 42293 55147 7555789 6749628 806161 0 2172386 1984979 169797 170540 49256 18710 5777 5777 51293 52896 22800797 7311894 16185241 15488903 139676 83805 18773426 17805610 150676 230363 145187 161952 18575000 18115000 4278506 4470686 23149369 22978001 X -4375943 -5172391 -4375943 -5172391 18773426 17805610 -604268 -192180 0 X 0 1 X 1 0 X 8232 50 8282 9137224 8188870 5863228 6459844 6950728 36599894 9137224 8188870 5871460 6459844 6950778 36608176 2966087 63275 3029362 0 2966087 63275 3029362 33578814 4764 3189 2399 4437 743 15532 4764 3189 2399 4437 743 15532 9141988 8192059 5873859 6464281 6951521 36623708 0.91690 0.91730 0.00040 0.00220 X 403963 403963 17095778 4945880 12149898 3757044 1251953 2505091 1412423 985775 426648 131589 128286 3303 15488903 Swap Agreements 4470686 4470686 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, 2015 AND 2014, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. 1 Eskaton Properties Inc 5105 Manzanita Avenue Carmichael CA 95608 942906316 501(C)(3) 920701 To assist with programs 1 0 Part I, Line 2: THE ONLY GRANTS AWARDED ARE TO RELATED ORGANIZATION WITH COMMON MANAGEMENT TO ASSIST WITH PROGRAM OPERATION EXPENSES. THE MANAGEMENT OF THE RELATED ORGANIZATIONS' OPERATIONS IS OVERSEEN BY THE FILING ORGANIZATION. 0 1 0 0 0 0 0 0 0 Todd Murch President & CEO 0 479360 0 197359 0 266374 0 7950 0 27505 0 978548 0 0 Bill Pace CFO 0 303390 0 107500 0 0 0 5961 0 27505 0 444356 0 0 Elizabeth Donovan Secretary 0 308680 0 75000 0 0 0 7950 0 11573 0 403203 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 $240,708. 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. A ABAG Finance Authority 943130123 00037CJE1 2006-12-14 22000000 Construct & equip facility 0 0 0 A 3885000 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 0 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: 12/01/2014 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 11 Data to prepare the 990 is gathered by the lead accountant. 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 Compensation of the CEO is determined by a compensation committee of the Board of Directors. The compensation committee utilizes the services of a professional compensation consultant that provides data from a wide range of comparable organizations. For the COO, CFO, and other highly compensated employees, compensation is determined by the CEO based on annual (COO and CFO) or periodic (other highly compensated employees) recommendations from a professional compensation consultant and/or data from surveys of comparable organizations. This process is performed annually. The last review was November 2015. 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 9 Eskaton 1 Eskaton Properties Inc 5105 Manzanita Avenue Carmichael CA 95608 942906316 Senior Residences & Services CA 501(c)(3) Line 9 Eskaton 1 Eskaton Village Grass Valley 5105 Manzanita Avenue Carmichael CA 95608 943358174 Senior Residences & Services CA 501(c)(3) Line 9 Eskaton 1 Eskaton Village Placerville 5105 Manzanita Avenue Carmichael CA 95608 270704516 Senior Residences & Services CA 501(c)(3) Line 9 Eskaton 1 Eskaton 5105 Manzanita Avenue Carmichael CA 95608 942906307 Senior Home-Based Services CA 501(c)(3) Line 9 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 9 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 0 0 1 0 Eskaton Properties Inc R 5862000 FMV Eskaton Properties Inc M 383500 FMV Eskaton Properties Inc B 920704 FMV