2015-11-10T11:23:32-06:00 2014-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 100 STOCKTON CA 952192367 990 2014-01-01 943358174 ESKATON VILLAGE GRASS VALLEY ESKA 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 BILL PACE CFO 9163340810 2015-11-05 1 TRACY S PAGLIA P00366884 2099556100 2014 2016-04-25 22:37:26Z TODD S MURCH 5105 MANZANITA AVENUE CARMICHAEL CA 95608 9382566 0 X WWW.ESKATON.ORG X 2002 CA TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 13 12 124 0 0 0 5775 0 6324820 6610891 87839 35281 0 0 6418434 6646172 0 0 0 0 2433436 2463170 0 0 0 4128130 4114874 6561566 6578044 -143132 68128 12352916 11848177 27102964 26516245 -14750048 -14668068 THE PRIMARY MISSION IS TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 0 0 5706260 0 6610891 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: 42,271. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT. 5706260 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 23 0 1 124 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 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 CLARENCE WILLIAMS BOARD MEMBER 0.10 0.60 X 0 0 0 LISA YATES BOARD MEMBER 0.10 0.60 X 0 0 0 PATRICIA MCFARLAND BOARD MEMBER 0.10 0.60 X 0 0 0 TODD MURCH PRESIDENT & CEO 2.00 52.00 X X 0 834935 34292 BILL PACE CFO 2.00 52.00 X 0 396697 32342 ELIZABETH DONOVAN SECRETARY 2.00 52.00 X 0 371667 18996 0 1603299 85630 0 0 1 0 ESKATON PROPERTIES INC 5105 MANZANITA AVE CARMICHAEL CA 95608 MANAGEMENT FEE 410728 1 HEALTH CARE RELATED SERVICE 623000 5929641 5929641 ESKATON PROPERTIES 623000 358999 358999 HOMEOWNER MGMT. & SVCS. 623000 183114 183114 CATERING AND MEAL REVENUE 623000 69041 69041 APPLICANT FEES 623000 28000 28000 42096 42096 6610891 58405 58405 2713270 2735736 658 -22466 -658 -23124 -23124 6646172 6610891 0 35281 1698681 1386219 312462 630634 514633 116001 133855 109250 24605 410728 335177 75551 50743 50743 4582 4582 377729 346311 31418 64130 7849 56281 502233 462707 39526 358140 292262 65878 14778 10989 3789 1397 1397 1108250 1108250 917915 917915 146268 119363 26905 MERCHANT FEES 39350 39350 ANCILLARY COST 30118 30118 FINANCING FEES 6802 6802 BAD DEBTS 2384 2384 79327 15284 64043 6578044 5706260 871784 0 130451 146977 410865 983916 23620 82469 5744 5761 18385 54563 19096235 10240622 9497869 8855613 1814720 1288245 451262 430633 12352916 11848177 400321 448376 16719 34353 26685924 26033516 27102964 26516245 X -14750048 -14668068 -14750048 -14668068 12352916 11848177 68128 13852 0 X 0 1 X 1 0 X 5983 27500 5775 39258 5917027 6202388 6467836 6324820 6610891 31522962 5923010 6229888 6467836 6330595 6610891 31562220 134906 273287 574606 318164 358999 1659962 161859 179095 135830 146059 116421 739264 296765 452382 710436 464223 475420 2399226 29162994 348 3660 4200 23437 58405 90050 348 3660 4200 23437 58405 90050 188120 188120 5923358 6421668 6472036 6354032 6669296 31840390 0.91590 0.92490 0.00280 0.00110 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: SWAP SETTLEMENT - 2011 AMOUNT: $ 188,120. 264818 264818 13853274 7369144 6484130 3155880 1564487 1591393 1632014 1181030 450984 190249 125961 64288 8855613 X PART X, LINE 2: FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("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, 2014 AND 2013, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. 0 1 0 0 0 0 0 0 0 TODD MURCH PRESIDENT & CEO 0 469241 0 200053 0 165641 0 7800 0 26492 0 869227 0 0 BILL PACE CFO 0 300000 0 96667 0 30 0 5850 0 26492 0 429039 0 0 ELIZABETH DONOVAN SECRETARY 0 300000 0 71667 0 0 0 7800 0 11196 0 390663 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. 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 WITH THE POWER TO APPOINT ALL DIRECTORS OTHER THAN THE PRESIDENT OF THE CORPORATION. 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 UTILIZING DATA FROM COMPARABLE ORGANIZATIONS. THIS PROCESS IS PERFORMED ANNUALLY. THE LAST REVIEW WAS NOVEMBER 2014. 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 $48,600,000 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 GOLD RIVER LODGE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 941663809 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 9 ESKATON 1 ESKATON VILLAGE ROSEVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 680472230 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 PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906316 SENIOR RESIDENCES & SERVICES CA 501(C )(3) LINE 9 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 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 ESKATON PROPERTIES INC M 410728 FMV ESKATON PROPERTIES INC P 288873 FMV ESKATON PROPERTIES INC Q 358999 FMV ESKATON PROPERTIES INC R 3193000 FMV