2024-11-12T19:37:48-06:00 2023-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2023-01-01 942906307 ESKATON ESKA 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MARK JENKINS CFO 9163340810 2024-11-07 1 1 TRACY S PAGLIA P00366884 2099556100 2024-11-07 2023 2024-10-15 13:58:12Z SHERI PEIFER 5105 MANZANITA AVENUE CARMICHAEL CA 95608 738223 0 X WWW.ESKATON.ORG X 1967 CA ENHANCING LIVES OF OLDER ADULTS THROUGH INNOVATIVE WELLNESS, HOUSING AND SOCIAL SERVICES. 10 9 14 88 0 0 37453 1234 819870 736989 0 0 0 0 857323 738223 0 0 0 0 1073423 1115434 0 0 0 490589 379107 1564012 1494541 -706689 -756318 2826643 2951576 4057047 4938298 -1230404 -1986722 THE PRIMARY MISSION IS TO ENHANCE THE LIVES OF OLDER ADULTS THROUGH INNOVATIVE WELLNESS, HOUSING AND SOCIAL SERVICES. 0 0 295655 0 736989 LIVE WELL AT HOME (LWH): LWH PROVIDES NONMEDICAL HOME CARE VISITS TO OLDER ADULTS WHO REQUIRE ASSISTANCE WITH ACTIVITIES OF DAILY LIVING IN ORDER TO REMAIN INDEPENDENT IN THEIR HOMES. LWH OPERATING STATISTICS - HOURS BILLED: 128,493. ACTIVE CLIENTS AT THE END OF THE YEAR: 70. PLEASE VISIT WWW.ESKATON.ORG FOR THE ESKATON ANNUAL REPORT. 287449 0 0 COMMUNITY SERVICES: TRAINS AND ORGANIZES VOLUNTEERS WHO MAKE DAILY CALLS AND BIWEEKLY VISITS TO SENIORS WHO MIGHT OTHERWISE BE ISOLATED IN THEIR HOMES. OPERATING STATISTICS - TELEPHONE CALLS: 51,744; CLIENTS SERVED: 508. PLEASE VISIT WWW.ESKATON.ORG FOR THE ESKATON ANNUAL REPORT. 583104 1 0 0 0 0 0 0 0 0 0 1 0 1 0 1 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 1 1 1 1 0 0 1 0 0 14 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 9 0 1 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 0 0 0 CA X DAN SEILER 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 TODD S MURCH CEO (THRU 09/23) 2.00 52.00 X X 0 1812931 44410 SHERI PEIFER - PRESIDENT CEO (AS OF 09/23)/SECRETARY (THRU 09/23) 2.00 52.00 X X 0 578580 50736 LAWRENCE GARCIA - CHAIR AS OF 05/23)/VICE CHAIR (THRU 05/23) 0.10 0.80 X 0 0 0 MAUREEN HEWITT VICE CHAIR (AS OF 05/23) 0.10 0.80 X 0 0 0 NANCY HEFFERNAN BOARD MEMBER 0.10 0.80 X 0 0 0 DAVID LINDEMAN BOARD MEMBER 0.10 0.80 X 0 0 0 PATRICIA MCFARLAND CHAIR (THRU 05/23)/BOARD MEMBER 0.10 0.80 X 0 0 0 LYDIA RAMIREZ BOARD MEMBER (AS OF 03/23) 0.10 0.80 X 0 0 0 JORDAN ROSE BOARD MEMBER 0.10 0.80 X 0 0 0 MARIANN SHELDON BOARD MEMBER 0.10 0.80 X 0 0 0 AMY YOTOPOULOS BOARD MEMBER 0.10 0.80 X 0 0 0 MARK JENKINS SVP & CFO 2.00 52.00 X 0 429852 19910 THOMAS GARBERSON - GENERAL COUNSEL/SECRETARY (AS OF 09/23) 2.00 38.00 X 0 280880 41721 JOWETT SAN MIGUEL CARE NAVIGATOR - MARKETING REP 40.00 0.00 X 104681 0 23104 104681 3102243 179881 1 0 1 0 0 1234 1234 LIVE WELL AT HOME 624120 736989 736989 736989 738223 736989 0 0 847988 416429 431559 9843 4876 4967 195549 98845 96704 62054 30545 31509 93499 93499 26046 26046 60680 60680 22633 5652 16981 58482 58482 27998 27998 4510 4510 21169 21169 10828 10828 53262 26757 26505 1494541 583104 911437 0 175033 272711 65720 54938 3838 10345 1586004 256040 1298434 1329964 1283618 1283618 2826643 2951576 68188 64533 3716 0 3985143 4873765 4057047 4938298 X -1230404 -1986722 -1230404 -1986722 2826643 2951576 -756318 0 X 0 1 X 1 0 X 35994 7667 8780 37453 1234 91128 1622769 993056 705478 819870 736989 4878162 1658763 1000723 714258 857323 738223 4969290 0 0 0 4969290 1658763 1000723 714258 857323 738223 4969290 1.00000 0.89810 0.00000 X 1262744 1262744 48465 19059 29406 274795 236981 37814 1329964 INVESTMENT IN CHC 58618 C INVESTMENT IN LIVABLE DESIGN 1225000 C 1283618 DUE TO RELATED PARTIES 4873765 4873765 X PART X, LINE 2: ASC 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. AS OF DECEMBER 31, 2023 AND 2022, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. 1 1 0 0 0 0 0 1 0 TODD S MURCH CEO (THRU 09/23) 0 487642 0 111455 0 1213834 0 27514 0 16896 0 1857341 0 879209 SHERI PEIFER - PRESIDENT CEO (AS OF 09/23)/SECRETARY (THRU 09/23) 0 451547 0 52000 0 75033 0 20507 0 30229 0 629316 0 75033 MARK JENKINS SVP & CFO 0 382090 0 47762 0 0 0 17211 0 2699 0 449762 0 0 THOMAS GARBERSON - GENERAL COUNSEL/SECRETARY (AS OF 09/23) 0 280880 0 0 0 0 0 11600 0 30121 0 322601 0 0 PART I, LINE 3 COMPENSATION FOR THE 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. PART I, LINES 4A-B 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 TEN 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 S. MURCH AND SHERI PEIFER PARTICIPATED IN THE PLAN DURING THE YEAR. TODD S. MURCH AND SHERI PEIFER RECEIVED DISTRIBUTIONS OF $879,209 AND $75,033 RESPECTIVELY FROM THE PLAN IN 2023. TODD S. MURCH RECEIVED A SEVERANCE PAYMENT OF $250,000 IN 2023. SEVERANCE DETAILS ARE CONFIDENTIAL BUT ARE AVAILABLE TO THE IRS UPON REQUEST. PART I, LINE 7 BONUSES FOR OFFICERS ARE BASED ON A FIXED PERCENTAGE OF THEIR ANNUAL SALARY AND GIVEN AT THE DISCRETION OF THE ESKATON PROPERTIES, INC. COMPENSATION COMMITTEE FOLLOWING A REVIEW OF EACH OFFICER'S PERFORMANCE IN RELATION TO THEIR GOALS FOR THE YEAR. 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 CLASS OF MEMBERS DESIGNATED AS "CORPORATE MEMBERS." FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS ONE CLASS OF MEMBERS DESIGNATED AS "CORPORATE MEMBERS," WHICH ELECTS THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B DATA TO PREPARE THE FORM 990 IS GATHERED BY THE DIRECTOR OF BUDGET AND FINANCIAL ANALYSIS. THE RETURN IS PREPARED BY A PROFESSIONAL ACCOUNTING FIRM AND REVIEWED BY THE DIRECTOR OF BUDGET AND FINANCIAL ANALYSIS, AS WELL AS THE CFO. THE FINAL FORM 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. THE CEO AND BOARD CHAIR MEET TO REVIEW ANY CONFLICTS THAT ARE DISCLOSED BY BOARD MEMBERS TO DETERMINE IF THE CONFLICTS RISE TO THE LEVEL THAT WOULD REQUIRE ABSTENTION FROM DISCUSSION AND VOTING. DIRECTORS ABSTAIN FROM VOTING AND DO NOT PARTICIPATE IN DISCUSSION OF BOARD ACTIONS RELATED TO POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 THE ESKATON GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE ESKATON FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. CARMICHAEL HOMECARE SERVICES LLC 5105 MANZANITA AVE CARMICHAEL CA 95608 471928451 HOMECARE SERVICES CA 0 0 ESKATON ESKATON LODGE GRANITE BAY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 941663809 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 ESKATON VILLAGE GRASS VALLEY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 943358174 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 ESKATON VILLAGE ROSEVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 680472230 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 ESKATON VILLAGE PLACERVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 270704516 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 ESKATON FOUNDATION 5105 MANZANITA AVENUE CARMICHAEL CA 95608 680227233 FUNDRAISING CA 501(C)(3) LINE 7 ESKATON 1 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906316 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 ESKATON FOUNTAINWOOD LODGE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 275246432 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 THE REUTLINGER COMMUNITY 4000 CAMINO TASSAJARA DANVILLE CA 94506 943201366 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 CALIFORNIA HEALTHCARE CONSULTANTS 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942761402 LEASED EMPLOYEES FOR SENIOR RESIDENCES CA ESKATON C 10902837 1627862 1.00000 1 LIVABLE DESIGN 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942243808 PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERS CA ESKATON C 22546 614525 1.00000 1 0 0 1 0 1 0 0 0 0 0 1 0 1 0 0 1 0 0 1 ESKATON PROPERTIES INC E 4872885 EOY BALANCE ESKATON PROPERTIES INC K 59780 FMV ESKATON PROPERTIES INC M 93499 FMV ESKATON PROPERTIES INC P 516330 FMV ESKATON PROPERTIES INC S 280000 FMV