2012-03-01T16:53:33-06:00 2010-12-31 MOSS ADAMS LLP 3121 WEST MARCH LANE SUITE 100 STOCKTON CA 952192303 990 2010-01-01 680472230 ESKATON VILLAGE ROSEVILLE ESKA 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 BILL PACE 9163340810 2012-03-01 1 TRACY S PAGLIA 2099556100 2010 2016-02-24 21:20:13Z X TODD S MURCH 5105 MANZANITA AVENUE CARMICHAEL CA 95608 7949264 0 X WWW.ESKATON.COM X 2001 CA TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 13 12 124 0 0 0 0 0 5370704 7880662 0 66357 0 0 5370704 7947019 0 0 0 0 3208547 3875259 0 0 0 5676490 6113535 8885037 9988794 -3514333 -2041775 40033967 38224003 40583742 42039929 -549775 -3815926 X ESKATON VILLAGE ROSEVILLE'S PRIMARY MISSION IS TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 0 0 8703700 0 7880662 ESKATON VILLAGE ROSEVILLE CONSISTS OF TWO ASSISTED LIVING COMMUNITIES THAT PROVIDE RESIDENTS NEEDED ASSISTANCE WHILE PROTECTING THEIR DESIRE FOR PRIVACY, DIGNITY & INDEPENDENCE. RESIDENTS MAY ENLIST THE AID 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 - ASSISTED LIVING RESIDENT DAYS: 35,833; MEMORY CARE RESIDENT DAYS: 10,677. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL & SOCIAL ACCOUNTABILITY REPORT. 8703700 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 187 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 X TODD MURCH 2.00 X X 0 465333 43607 GAY MARIE BONE 1.00 X X 0 0 0 ANNE BURNS JOHNSON 1.00 X 0 0 0 CARL GERLACH 1.00 X 0 0 0 KATIE HAAS 1.00 X 0 0 0 MARY HOPP 1.00 X 0 0 0 MARK A HYJEK 1.00 X 0 0 0 WES G JUSTYN 1.00 X 0 0 0 LEELAND S KIN 1.00 X 0 0 0 MARTHA KUNKEL 1.00 X 0 0 0 GREGORY A NATHANSON 1.00 X 0 0 0 CLARENCE WILLIAMS 2.00 X X 0 0 0 LISA YATES 1.00 X 0 0 0 TREVOR HAMMOND 2.00 X 0 327150 20176 BILL PACE 2.00 X 0 282500 26528 0 1074983 90311 0 0 1 0 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MANAGEMENT FEE 320820 1 HEALTH CARE RELATED 623000 7042117 7042117 HOMEOWNER ASSOCIATION 623000 586099 586099 APPLICANT FEE REVENUE 623000 121393 121393 BARBER & BEAUTY 623000 70337 70337 CATERING & MEALS 623000 32867 32867 27849 27849 7880662 3833 3833 64769 64769 2245 -2245 -2245 -2245 7947019 7880662 0 66357 2778097 2167423 610674 875483 682877 192606 221679 184734 36945 501365 391065 110300 1776 1776 1175 1175 320184 266082 54102 82824 82824 513267 451947 61320 339536 339536 15407 9876 5531 514 115 399 103478 103478 1839242 1839242 206809 183701 23108 SWAP PAYMENTS/RECEIPTS 1447945 1447945 FINANCING FEES 559840 559840 ANCILLARY COSTS 61882 61882 BAD DEBT 5459 5459 112832 8498 104334 9988794 8703700 1285094 0 1881329 2429983 3002054 386168 147490 23792 18995 126603 77215 36940922 4184490 34324147 32756432 0 2222164 552344 309254 40033967 38224003 399759 411075 129250 127739 34750000 34385000 5304733 7116115 40583742 42039929 X -549775 -3815926 -549775 -3815926 40033967 38224003 X -2041775 -1224376 X 0 1 1 X 0 X 1734889 5370704 7880662 14986255 1734889 5370704 7880662 14986255 0 0 0 14986255 111972 63861 140367 68602 384802 111972 63861 140367 68602 384802 111972 63861 1875256 5370704 7949264 15371057 0.97500 0.02500 X 1406432 1406432 28255945 2921854 25334091 4913111 601858 4311253 2157136 558315 1598821 208298 102463 105835 32756432 SWAP AGREEMENTS 4007250 DUE TO RELATED PARTIES 3104833 OTHER LIABILITIES 4032 7116115 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: PART X - FIN 48 FOOTNOTE 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. 0 1 0 0 0 0 0 0 0 TODD MURCH 0 397000 0 68333 0 0 0 29632 0 13975 0 508940 0 0 TREVOR HAMMOND 0 286650 0 40500 0 0 0 16374 0 3802 0 347326 0 0 BILL PACE 0 255000 0 27500 0 0 0 14125 0 12403 0 309028 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. TODD MURCH'S CONTRIBUTION AMOUNT WAS $6,366. 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. ABAG FINANCE AUTHORITY 943130123 00037CJE1 2006-12-14 22000000 CONSTRUCT & EQUIP FACILITY 0 0 0 ABAG FINANCE AUTHORITY 943130123 00037CLS7 2007-08-02 12750000 CONSTRUCT & EQUIP FACILITY 0 0 0 365000 22000000 1413154 436799 182575 189218 19758053 2008 0 0 1 1 12750000 926079 255000 171543 11397378 2008 0 0 1 1 0 1 1 0 1 0.01000 0.00000 0.01000 1 0 1 1 0 1 0.01700 0.00000 0.01700 1 0 1 1 MORGAN STANLEY 29.900000000000 0 0 1 SEE PART V 1 0 0 0 1 1 WELLS FARGO BANK 10.300000000000 0 0 1 SEE PART V 1 0 0 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 2010. 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. FORM 990, PART VII, SECTION A, COLUMN B: HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS: TODD MURCH, TREVOR HAMMOND AND BILL PACE'S TIME IS DIVIDED AS FOLLOWS: ESKATON FOUNDATION 2 HRS ESKATON GOLD RIVER LODGE 2 HRS ESKATON VILLAGE GRASS VALLEY 2 HRS ESKATON VILLAGE PLACERVILLE 2 HRS ESKATON 2 HRS ESKATON PROPERTIES, INC 40 HRS CLARENCE WILLIAMS' TIME IS DIVIDED AS FOLLOWS: ESKATON GOLD RIVER LODGE 2 HRS ESKATON VILLAGE GRASS VALLEY 2 HRS ESKATON VILLAGE PLACERVILLE 2 HRS ESKATON 2 HRS ESKATON PROPERTIES, INC 2 HRS MARY HOPP AND WES JUSTYN'S TIME IS DIVIDED AS FOLLOWS: ESKATON FOUNDATION 1 HR ESKATON GOLD RIVER LODGE 1 HR ESKATON VILLAGE GRASS VALLEY 1 HR ESKATON VILLAGE PLACERVILLE 1 HR ESKATON 1 HR ESKATON PROPERTIES, INC 1 HR ALL OTHER BOARD MEMBERS' TIME IS DIVIDED AS FOLLOWS: ESKATON GOLD RIVER LODGE 1 HR ESKATON VILLAGE GRASS VALLEY 1 HR ESKATON VILLAGE PLACERVILLE 1 HR ESKATON 1 HR ESKATON PROPERTIES, INC 1 HR SCHEDULE J, PART II: FORM 990, PART VII, SECTION A, COLUMNS E AND F: AMENDED COMPENSATION: COMPENSATION ON THE RETURN AS ORIGINALLY FILED OVERSTATED BASE COMPENSATION BY THE AMOUNT OF BONUS AND INCENTIVE COMPENSATION PAID. THE RETURN IS AMENDED AS FOLLOWS: COMPENSATION FROM THE ORIGINAL RETURN: TODD MURCH $465,333 TREVOR HAMMOND $327,483 BILL PACE $282,500 CORRECT AMOUNT OF COMPENSATION: TODD MURCH $397,000 TREVOR HAMMOND $286,650 BILL PACE $255,000 BONUS INCENTIVE FROM THE ORIGINAL RETURN: TREVOR HAMMOND $40,500 CORRECT AMOUNT OF BONUS INCENTIVE: TREVOR HAMMOND $40,833 CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -60,241. CHANGE IN FAIR VALUE OF DERIVATIVE ACTIVITIES -1,164,135. TOTAL TO FORM 990, PART XI, LINE 5: -1,224,376. ESKATON VILLAGE PLACERVILLE LLC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 260461364 SENIOR RESIDENCES & SERVICES CA -1020367 15211158 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 CALIFORNIA HEALTH CARE CONSULTANTS 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942761402 LEASED EMPLOYEES FOR SENIOR RESIDENCES CA N/A C LIVABLE DESIGN 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942243808 PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERS CA N/A C 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 ESKATON PROPERTIES INC L 320820 FMV ESKATON PROPERTIES INC E 3104833 EOY BALANCE