2013-11-14T12:37:41-06:00 2012-12-31 910189318 MOSS ADAMS LLP 3121 WEST MARCH LANE SUITE 100 STOCKTON CA 952192303 990 2012-01-01 680472230 ESKATON VILLAGE ROSEVILLE ESKA 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 BILL PACE 9163340810 2013-11-11 1 TRACY S PAGLIA P00366884 2099556100 2012 2016-02-24 21:20:13Z TODD S MURCH 5105 MANZANITA AVENUE CARMICHAEL CA 95608 8192059 0 X WWW.ESKATON.ORG X 2001 CA TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 12 11 108 0 0 0 0 0 9137224 8188870 4764 3189 0 0 9141988 8192059 0 0 0 0 4248695 2471513 0 0 0 6644515 3746057 10893210 6217570 -1751222 1974489 37486704 19967766 45784503 24912394 -8297799 -4944628 ESKATON VILLAGE ROSEVILLE'S PRIMARY MISSION IS TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 0 0 5471390 8188870 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 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: 29,308 PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL & SOCIAL ACCOUNTABILITY REPORT. 5471390 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 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 16 0 1 108 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 X EDUARD BOOGAARD 9163395688 5105 MANZANITA AVENUE CARMICHAEL CA 95608 TODD MURCH 2.00 52.00 X X 0 497237 268623 ANNE BURNS JOHNSON 0.30 1.80 X 0 0 0 CARL GERLACH 0.30 1.80 X X 0 0 0 CLARENCE WILLIAMS 0.30 1.80 X 0 0 0 DOUGLAS ELMETS 0.30 1.80 X 0 0 0 GAY MARIE BONE 0.30 1.80 X X 0 0 0 LEELAND S KING 0.30 1.80 X 0 0 0 LISA YATES 0.30 1.80 X 0 0 0 MARK A HYJEK 0.30 1.80 X 0 0 0 MARY HOPP 0.30 2.80 X 0 0 0 SAM PEREZ 0.30 1.80 X 0 0 0 VICTOR SIPOS 0.30 1.80 X 0 0 0 WES G JUSTYN 0.30 2.80 X 0 0 0 MARGARET DYER-CHAMBERLIN 0.30 1.80 X 0 0 0 BILL PACE 2.00 52.00 X 0 320523 23245 ELIZABETH DONOVAN 2.00 52.00 X 0 285000 28339 0 1102760 320207 0 0 1 0 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MANAGEMENT FEE 364770 1 HEALTH CARE RELATED 623000 4702488 4702488 ESKATON PROPERTIES 623000 2966087 2966087 HOMEOWNER MGMT. & SVCS 623000 360146 360146 BARBER & BEAUTY 623000 59079 59079 APPLICANT FEE REVENUE 623000 54500 54500 46570 46570 8188870 1551 1551 1638 1638 8192059 8188870 0 3189 1764869 1459325 305544 568741 470277 98464 137903 114651 23252 364770 301619 63151 436 436 246714 204222 42492 26272 26272 311260 277029 34231 292287 292287 10790 7647 3143 634 35 599 265848 265848 1034902 1034902 114189 114189 SWAP PAYMENTS/RECEIPTS 717059 717059 FINANCING FEES 262228 262228 ANCILLARY COSTS 52801 52801 BAD DEBTS 8107 8107 37760 3353 34407 6217570 5471390 746180 0 3395334 1709062 267400 165360 34398 32437 11519 4192 86163 45995 22561507 4840105 31207341 17721402 2341223 0 143326 289318 37486704 19967766 565220 278276 130287 125000 33790000 19435000 11298996 5074118 45784503 24912394 X -8297799 -4944628 -8297799 -4944628 37486704 19967766 X 1974489 125711 1252971 X 0 1 X 1 0 X 1734889 5370704 7880662 9137224 8188870 32312349 1734889 5370704 7880662 9137224 8188870 32312349 0 2884166 2884166 2884166 2884166 29428183 140367 68602 4764 3189 216922 140367 68602 4764 3189 216922 1875256 5370704 7949264 9141988 8192059 32529271 0.90470 0.98860 0.00670 0.01140 X 403963 403963 17139530 3324201 13815329 3599105 749156 2849949 1289550 646889 642661 129359 119859 9500 17721402 SWAP AGREEMENTS 5074118 5074118 X DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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. 0 1 0 0 0 0 0 0 0 TODD MURCH 0 435540 0 61667 0 30 0 254516 0 14107 0 765860 0 0 BILL PACE 0 277160 0 43333 0 30 0 16024 0 7221 0 343768 0 0 ELIZABETH DONOVAN 0 255000 0 30000 0 0 0 14250 0 14089 0 313339 0 0 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. SUPPLEMENTAL INFORMATION PART III 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 2565000 20586846 1174694 440000 182575 206218 18583359 2008 0 0 1 1 A 0 1 1 1 0 0.01000 0.00000 0.01000 1 0 0 A 0 0 0 1 1 1 MORGAN STANLEY 29.900000000000 0 0 1 SEE PART VI 1.100000000000 1 0 0 A 0 SCHEDULE K PART IV, ARBITRAGE, LINE 2C DATE REBATE COMPUTATION PERFORMED ISSUER NAME: ABAG FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/01/2011 PART II, LINE 3, COLUMN A: PROCEEDS ARE LESS THAN THE ISSUE PRICE OF $1,413,154 DUE TO RELEASE OF THE DEBT SERVICE RESERVE FUND WHICH WAS USED TO RETIRE AN EQUAL AMOUNT OF BONDS. PART IV, COLUMN A, LINE 5 - GIC: BAYERISCHE LANDESBANK - 1.1 YEARS; DEPFA - 9.9 YEARS PART IV, LINE 7: THE ORGANIZATION IS IN THE PROCESS OF ADOPTING WRITTEN PROCEDURES TO MONITOR THE REQUIREMENTS OF SECTION 148. PART V - PROCEDURES TO UNDERTAKE CORRECTIVE ACTION: THE ORGANIZATION IS IN THE PROCESS OF ADOPTING WRITTEN BOND PROCEDURES THAT IDENTIFY PROBLEMS AND OUTLINE STEPS FOR REMEDIATION IF FOUND. 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 2012. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: NET ASSETS TRANSFER - ESKATON VILLAGE PLACERVILLE 1,252,971. ESKATON VILLAGE PLACERVILLE LLC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 260461364 SENIOR RESIDENCES & SERVICES CA 0 0 N/A ESKATON GOLD RIVER LODGE 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 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 ESKATON PROPERTIES INC R 1774956 FMV ESKATON PROPERTIES INC M 364770 EOY BALANCE ESKATON PROPERTIES INC P 516087 FMV ESKATON PROPERTIES INC Q 2966087 FMV ESKATON VILLAGE PLACERVILLE S 1252971 FMV