ESKATON VILLAGE-GRASS VALLEY: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: ESKATON VILLAGE-GRASS VALLEY (EIN 94-3358174)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-11-12
IRS object ID: 201423169349304097
Schema version: 2013v3.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-11-12T19:37:57-06:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	910189318	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MOSS ADAMS LLP	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3121 W MARCH LN STE 100	AddressLine1
City	STOCKTON	City
State	CA	State
ZIP Code	952192303	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	943358174	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ESKATON VILLAGE GRASS VALLEY	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	ESKA	BusinessNameControlTxt
Phone	9163340810	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5105 MANZANITA AVENUE	AddressLine1
City	CARMICHAEL	City
State	CA	State
ZIP Code	95608	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BILL PACE	PersonNm
Person Title	CFO	PersonTitleTxt
Phone	9163340810	PhoneNum
Signature	2014-11-10	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	TRACY S PAGLIA	PreparerPersonNm
PTIN	P00366884	PTIN
Phone	2099556100	PhoneNum

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	TODD S MURCH	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5105 MANZANITA AVENUE	AddressLine1
City	CARMICHAEL	City
State	CA	State
ZIP Code	95608	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$7,813,064	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.ESKATON.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2002	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES.	ActivityOrMissionDesc
Voting Members Governing Body	12	VotingMembersGoverningBodyCnt
Voting Members Independent	11	VotingMembersIndependentCnt
Total Employee	125	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$5,775	CYContributionsGrantsAmt
PY Program Service Revenue	$6,467,836	PYProgramServiceRevenueAmt
CY Program Service Revenue	$6,324,820	CYProgramServiceRevenueAmt
PY Investment Income	-$12,516	PYInvestmentIncomeAmt
CY Investment Income	$87,839	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$6,455,320	PYTotalRevenueAmt
CY Total Revenue	$6,418,434	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,301,678	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,433,436	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,626,092	PYOtherExpensesAmt
CY Other Expenses	$4,128,130	CYOtherExpensesAmt
PY Total Expenses	$5,927,770	PYTotalExpensesAmt
CY Total Expenses	$6,561,566	CYTotalExpensesAmt
PY Revenues Less Expenses	$527,550	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$143,132	CYRevenuesLessExpensesAmt
Total Assets BOY	$12,127,044	TotalAssetsBOYAmt
Total Assets EOY	$12,352,916	TotalAssetsEOYAmt
Total Liabilities BOY	$26,693,262	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$27,102,964	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$14,566,218	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$14,750,048	NetAssetsOrFundBalancesEOYAmt
Mission	THE PRIMARY MISSION IS TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$5,739,671	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$6,324,820	RevenueAmt
Desc	ESKATON VILLAGE GRASS VALLEY IS A MULTI-LEVEL RETIREMENT COMMUNITY THAT OFFERS 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: 41,669. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT.	Desc
Total Program Service Expenses	$5,739,671	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	22	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	125	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	12	GoverningBodyVotingMembersCnt
Independent Voting Member	11	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	EDUARD BOOGAARD	BusinessNameLine1

Field	Value	IRS element (for citing)
Phone	9163395688	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5105 MANZANITA AVENUE	AddressLine1
City	CARMICHAEL	City
State	CA	State
ZIP Code	95608	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
TODD MURCH
PRESIDENT & CEO	2.00	52.00	Yes (X)	Yes (X)	$0	$528,247	$131,080
ANNE BURNS JOHNSON
BOARD MEMBER	0.10	0.60	Yes (X)		$0	$0	$0
CARL GERLACH
BOARD MEMBER	0.10	0.60	Yes (X)		$0	$0	$0
CLARENCE WILLIAMS
BOARD MEMBER	0.10	0.60	Yes (X)		$0	$0	$0
DOUGLAS ELMETS
BOARD MEMBER	0.10	0.60	Yes (X)		$0	$0	$0
GAY MARIE BONE
CHAIRPERSON	0.20	1.20	Yes (X)	Yes (X)	$0	$0	$0
LISA YATES
BOARD MEMBER	0.10	0.60	Yes (X)		$0	$0	$0
ROBERT EDMONDSON
BOARD MEMBER	0.10	0.60	Yes (X)		$0	$0	$0
SAM PEREZ
BOARD MEMBER	0.10	0.60	Yes (X)		$0	$0	$0
VICTOR SIPOS
BOARD MEMBER	0.10	0.60	Yes (X)		$0	$0	$0
WES G JUSTYN
BOARD MEMBER	0.10	1.60	Yes (X)		$0	$0	$0
MARGARET DYER-CHAMBERLIN
BOARD MEMBER	0.10	0.60	Yes (X)		$0	$0	$0
LEELAND KING
BOARD MEMBER (THROUGH MAY 2013)	0.10	0.60	Yes (X)		$0	$0	$0
MARY HOPP
BOARD MEMBER (THROUGH MAY 2013)	0.10	0.60	Yes (X)		$0	$0	$0
BILL PACE
CFO	2.00	52.00		Yes (X)	$0	$332,937	$33,731
ELIZABETH DONOVAN
SECRETARY	2.00	52.00		Yes (X)	$0	$310,900	$20,621

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$1,172,084	TotReportableCompRltdOrgAmt
Total Other Compensation	$185,432	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ESKATON PROPERTIES INC	BusinessNameLine1

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5105 MANZANITA AVE	AddressLine1
City	CARMICHAEL	City
State	CA	State
ZIP Code	95608	ZIPCode

Field	Value	IRS element (for citing)
Services	MANAGEMENT FEE	ServicesDesc
Compensation	$405,670	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Related Organizations	$5,775	RelatedOrganizationsAmt
Total Contributions	$5,775	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HEALTH CARE RELATED SERVICE	623000	$5,686,990	$5,686,990
ESKATON PROPERTIES	623000	$318,164	$318,164
HOMEOWNER MGMT. & SVCS.	623000	$209,599	$209,599
APPLICANT FEES	623000	$32,900	$32,900
CATERING AND MEAL REVENUE	623000	$25,400	$25,400

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$51,767	TotalRevenueColumnAmt
Related Or Exempt Func Income	$51,767	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$6,324,820	TotalProgramServiceRevenueAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23,437	TotalRevenueColumnAmt
Exclusion	$23,437	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,459,032	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$1,394,131	SecuritiesAmt
Other	$499	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$64,901	SecuritiesAmt
Other	-$499	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$64,402	TotalRevenueColumnAmt
Exclusion	$64,402	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,418,434	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,324,820	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$87,839	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,739,252	TotalAmt
Program Services	$1,436,370	ProgramServicesAmt
Management And General	$302,882	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$560,898	TotalAmt
Program Services	$463,220	ProgramServicesAmt
Management And General	$97,678	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$133,286	TotalAmt
Program Services	$109,214	ProgramServicesAmt
Management And General	$24,072	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$405,670	TotalAmt
Program Services	$335,025	ProgramServicesAmt
Management And General	$70,645	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$749	TotalAmt
Management And General	$749	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$356,245	TotalAmt
Program Services	$310,189	ProgramServicesAmt
Management And General	$46,056	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$41,262	TotalAmt
Program Services	$3,734	ProgramServicesAmt
Management And General	$37,528	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$493,045	TotalAmt
Program Services	$455,228	ProgramServicesAmt
Management And General	$37,817	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$337,355	TotalAmt
Program Services	$337,355	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$10,868	TotalAmt
Program Services	$8,971	ProgramServicesAmt
Management And General	$1,897	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$769	TotalAmt
Program Services	$304	ProgramServicesAmt
Management And General	$465	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$650,925	TotalAmt
Program Services	$650,925	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$928,384	TotalAmt
Program Services	$928,384	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$129,054	TotalAmt
Management And General	$129,054	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
SWAP PAYMENTS	$303,853	$303,853
FINANCING FEES	$204,483	$204,483
LOSS ON EARLY REPAYMENT	$154,571	$154,571
ANCILLARY COST	$27,248	$27,248

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$83,649	TotalAmt
Program Services	$10,597	ProgramServicesAmt
Management And General	$73,052	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,561,566	TotalAmt
Program Services	$5,739,671	ProgramServicesAmt
Management And General	$821,895	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$111,030	BOYAmt
EOY	$130,451	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$447,462	BOYAmt
EOY	$410,865	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$290,273	BOYAmt
EOY	$23,620	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$7,411	BOYAmt
EOY	$5,744	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$50,600	BOYAmt
EOY	$18,385	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$18,841,725	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$9,343,856	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$10,058,662	BOYAmt
EOY	$9,497,869	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,078,613	BOYAmt
EOY	$1,814,720	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$82,993	BOYAmt
EOY	$451,262	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$12,127,044	BOYAmt
EOY	$12,352,916	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$278,434	BOYAmt
EOY	$400,321	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$12,604	BOYAmt
EOY	$16,719	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$21,647,074	BOYAmt
EOY	$26,685,924	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,755,150	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$26,693,262	BOYAmt
EOY	$27,102,964	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$14,566,218	BOYAmt
EOY	-$14,750,048	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$14,566,218	BOYAmt
EOY	-$14,750,048	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$12,127,044	BOYAmt
EOY	$12,352,916	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$143,132	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$40,698	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$5,983	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$27,500	CurrentTaxYearMinus2YearsAmt
Current Tax Year	$5,775	CurrentTaxYearAmt
Total	$39,258	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,557,777	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,917,027	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,202,388	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,467,836	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,324,820	CurrentTaxYearAmt
Total	$30,469,848	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,557,777	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,923,010	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,229,888	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,467,836	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,330,595	CurrentTaxYearAmt
Total	$30,509,106	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$134,906	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$273,287	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$574,606	CurrentTaxYearMinus1YearAmt
Current Tax Year	$318,164	CurrentTaxYearAmt
Total	$1,300,963	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$163,035	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$161,859	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$179,095	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$135,830	CurrentTaxYearMinus1YearAmt
Current Tax Year	$146,059	CurrentTaxYearAmt
Total	$785,878	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$163,035	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$296,765	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$452,382	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$710,436	CurrentTaxYearMinus1YearAmt
Current Tax Year	$464,223	CurrentTaxYearAmt
Total	$2,086,841	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$28,422,265	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,525	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$348	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,660	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,200	CurrentTaxYearMinus1YearAmt
Current Tax Year	$23,437	CurrentTaxYearAmt
Total	$34,170	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,525	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$348	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,660	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,200	CurrentTaxYearMinus1YearAmt
Current Tax Year	$23,437	CurrentTaxYearAmt
Total	$34,170	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$188,120	CurrentTaxYearMinus2YearsAmt
Total	$188,120	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,560,302	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,923,358	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,421,668	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,472,036	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,354,032	CurrentTaxYearAmt
Total	$30,731,396	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.92490	PublicSupportCY509Pct
Public Support PY509	0.93840	PublicSupportPY509Pct
Investment Income CY	0.00110	InvestmentIncomeCYPct
Investment Income PY	0.00200	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part IV Form990ScheduleAPartIVGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	SWAP SETTLEMENT - 2011 AMOUNT: $ 188,120.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$264,818	OtherCostOrOtherBasisAmt
Book Value	$264,818	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$13,853,274	OtherCostOrOtherBasisAmt
Depreciation	$6,828,368	DepreciationAmt
Book Value	$7,024,906	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,963,903	OtherCostOrOtherBasisAmt
Depreciation	$1,334,169	DepreciationAmt
Book Value	$1,629,734	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,576,981	OtherCostOrOtherBasisAmt
Depreciation	$1,067,539	DepreciationAmt
Book Value	$509,442	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$182,749	OtherCostOrOtherBasisAmt
Depreciation	$113,780	DepreciationAmt
Book Value	$68,969	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$9,497,869	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	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, 2013 AND 2012, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (1)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
TODD MURCH
PRESIDENT & CEO	$0	$451,219	$0	$76,998	$0	$30	$0	$103,087	$0	$27,993	$0	$659,327	$0	$0
BILL PACE
CFO	$0	$285,500	$0	$47,407	$0	$30	$0	$5,738	$0	$27,993	$0	$366,668	$0	$0
ELIZABETH DONOVAN
SECRETARY	$0	$272,650	$0	$38,250	$0	$0	$0	$7,650	$0	$12,971	$0	$331,521	$0	$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART I, LINE 4B

THE PLAN IS LIMITED TO KEY EMPLOYEES WHO ARE DESIGNATED BY THE COMMITTEE. 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 SENIOR 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 RELTAED ORGANIZATION, THAT USED ONE OR MORE OF THE METHODS DESCRIBED ON LINE 3 TO ESTABLISH COMPENSATION.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 2013.
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 SUPPLIMENTAL INFORMATION IS REPORTED ON ESKATON PROPERTIES, INC'S (94-2906316) FORM 990, SCHEDULE K.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Controlled OrganizationControlledOrganizationInd	Direct Controlling NADirectControllingNACd
ESKATON FOUNDATION
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	680227233	FUNDRAISING	CA	501(C)(3)	LINE 7	ESKATON	Yes (1)
ESKATON GOLD RIVER LODGE
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	941663809	SENIOR RESIDENCES & SERVICES	CA	501(C)(3)	LINE 9	ESKATON	Yes (1)
ESKATON VILLAGE ROSEVILLE
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	680472230	SENIOR RESIDENCES & SERVICES	CA	501(C)(3)	LINE 9	ESKATON	Yes (1)
ESKATON VILLAGE PLACERVILLE
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	270704516	SENIOR RESIDENCES & SERVICES	CA	501(C)(3)	LINE 9	ESKATON	Yes (1)
ESKATON
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	942906307	SENIOR HOME-BASED SERVICES	CA	501(C)(3)	LINE 9		0	N/A
ESKATON PROPERTIES INC
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	942906316	SENIOR RESIDENCES & SERVICES	CA	501(C )(3)	LINE 9	ESKATON	Yes (1)
ESKATON FOUNTAINWOOD LODGE
5105 MANZANITA AVENUE	CARMICHAEL	CA	95608	275246432	SENIOR RESIDENCES & SERVICES	CA	501(C )(3)	LINE 9	ESKATON	Yes (1)

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Direct Controlling NADirectControllingNACd	Entity TypeEntityTypeTxt	Controlled OrganizationControlledOrganizationInd
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

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (1)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (1)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (1)	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
ESKATON PROPERTIES INC
M	$405,670	FMV
ESKATON PROPERTIES INC
P	$318,164	FMV
ESKATON PROPERTIES INC
Q	$318,164	FMV
ESKATON PROPERTIES INC
R	$3,091,000	FMV