2024-11-12T19:44:12-06:00 2023-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2023-01-01 941663809 ESKATON LODGE GRANITE BAY ESKA 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MARK JENKINS CFO 9163340810 2024-11-07 1 0 TRACY S PAGLIA P00366884 2099556100 2024-11-07 2023 2024-10-15 13:58:12Z SHERI PEIFER 5105 MANZANITA AVENUE CARMICHAEL CA 95608 8020750 0 X WWW.ESKATON.ORG X 1998 CA ENHANCING LIVES OF OLDER ADULTS THROUGH INNOVATIVE WELLNESS, HOUSING AND SOCIAL SERVICES. 10 9 114 9 0 0 5017 0 7224234 8016842 955 3908 0 0 7230206 8020750 647589 713305 0 0 2963709 3441457 0 0 0 3657577 3821430 7268875 7976192 -38669 44558 11289232 10916022 12612880 12195112 -1323648 -1279090 THE PRIMARY MISSION IS TO ENHANCE THE LIVES OF OLDER ADULTS THROUGH INNOVATIVE WELLNESS, HOUSING AND SOCIAL SERVICES. 0 0 6238338 713305 8016842 ESKATON LODGE GRANITE BAY IS AN ASSISTED LIVING COMMUNITY THAT PROVIDES RESIDENTS NEEDED ASSISTANCE WHILE PROTECTING THEIR DESIRE FOR PRIVACY, DIGNITY, AND INDEPENDENCE. RESIDENTS MAY ENLIST THE SERVICES OF STAFF FOR SHOWERING, DRESSING, GROOMING, AND MEDICATION MANAGEMENT. ADDITIONALLY, ASSISTED LIVING RESIDENTS HAVE ACCESS TO AN IN-HOUSE PHYSICIAN, AND A FULL RANGE OF RECREATIONAL ACTIVITIES THAT MAY INCLUDE GARDENING, ARTS & CRAFT PROJECTS, CURRENT EVENTS DISCUSSIONS, AND EXERCISE. ESKATON LODGE GRANITE BAY OPERATING STATISTICS - RESIDENT DAYS: 34,210.PLEASE VISIT WWW.ESKATON.ORG FOR THE ESKATON ANNUAL REPORT. 6238338 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 14 0 1 114 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 9 0 1 0 0 1 1 1 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 PAMELA DALLAS RESIDENTIAL LIVING ADVISOR 40.00 0.00 X 153467 0 17335 153467 3102243 174112 1 0 1 0 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MANAGEMENT FEES 477379 DESCOR BUILDERS 3164 GOLD CAMP DRIVE STE 250 RANCHO CORDOVA CA 95670 BUILDING CONSTRUCTION 287373 ALLURECARE 2941 SUNRISE BLVD 220 RANCHO CORDOVA CA 95742 NURSING REGISTRY 260454 FIRST LIGHT HOME CARE 735 SUNRISE AVE STE 160 ROSEVILLE CA 95661 NURSING REGISTRY 158875 BRIGHTSTAR CARE 151 N SUNRISE AVE STE 1011 ROSEVILLE CA 95661 NURSING REGISTRY 113424 5 HEALTH CARE RELATED 623312 7934087 7934087 BARBER & BEAUTY REVENU 623312 41200 41200 CATERING & MEAL REVENU 623312 33726 33726 7829 7829 8016842 3908 3908 8020750 8016842 0 3908 X 713305 713305 2633409 2031625 601784 31528 24323 7205 569315 439216 130099 207205 160886 46319 477379 477379 2595 2595 10400 10400 823811 766427 57384 60495 60495 217443 127256 90187 362285 308151 54134 5255 3513 1742 2530 2530 435720 435720 710816 689896 20920 135993 135993 FOOD FOR RESIDENTS 398204 398204 BAD DEBT 66359 66359 ANCILLARY EXPENSES 34490 34490 77655 38967 38688 7976192 6238338 1737854 0 1485260 1406992 847300 784821 8319 28336 9218 20253 52158 55022 17996376 9785063 8462198 8211313 424779 409285 11289232 10916022 441936 313407 10123 22521 11862850 11585069 297971 274115 12612880 12195112 X -1323648 -1279090 -1323648 -1279090 11289232 10916022 44558 0 X 0 1 X 1 1 1 X 150 5017 5167 6788794 6610028 6160292 7224234 8016842 34800190 6788944 6610028 6160292 7229251 8016842 34805357 0 301817 621693 928977 848917 739537 3440941 301817 621693 928977 848917 739537 3440941 31364416 2082 1289 750 955 3908 8984 2082 1289 750 955 3908 8984 6791026 6611317 6161042 7230206 8020750 34814341 0.90090 0.90790 0.00030 0.00020 X 2734609 2734609 11793311 7557393 4235918 2416891 1363557 1053334 1049015 864113 184902 2550 2550 8211313 DUE TO RELATED PARTIES 274115 274115 X 8020750 0 8020750 0 8020750 7262887 0 7262887 713305 713305 7976192 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. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSE TO ESKATON PROPERTIES, INC. 713,305. 1 ESKATON PROPERTIES INC 5105 MANZANITA AVE CARMICHAEL CA 95608 942906316 501(C)(3) 713305 0 GENERAL SUPPORT 1 0 PART I, LINE 2: THE ONLY GRANTS AWARDED ARE TO RELATED ORGANIZATION WITH COMMON MANAGEMENT TO ASSIST WITH PROGRAM OPERATION EXPENSES. 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 PAMELA DALLAS RESIDENTIAL LIVING ADVISOR 104467 0 49000 0 0 0 6203 0 11132 0 170802 0 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 CORPORATE MEMBER. 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 A, LINE 7B THE SOLE MEMBER RETAINS APPROVAL RIGHTS IN REGARD TO ANY POTENTIAL CHANGES THAT WOULD MATERIALLY AND ADVERSELY AFFECT THE VOTING OR TRANSFER MEMBERSHIP OF THE SOLE MEMBER AS WELL AS ANY CHANGES TO THE NUMBER OF DIRECTORS AND CREATING PROXY RIGHTS. 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 LODGE GRANITE BAY GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE ESKATON LODGE GRANITE BAY FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 571,420. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 571,420. OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 195,007. MANAGEMENT AND GENERAL EXPENSES 57,384. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 252,391. ESKATON 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906307 SENIOR HOME-BASED SERVICES CA 501(C)(3) LINE 10 N/A 0 ESKATON FOUNDATION 5105 MANZANITA AVENUE CARMICHAEL CA 95608 680227233 FUNDRAISING CA 501(C)(3) LINE 7 ESKATON 0 ESKATON FOUNTAINWOOD LODGE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 275246432 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 0 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906316 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 0 ESKATON VILLAGE GRASS VALLEY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 943358174 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 0 ESKATON VILLAGE PLACERVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 270704516 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 0 ESKATON VILLAGE ROSEVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 680472230 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 0 THE REUTLINGER COMMUNITY 4000 CAMINO TASSAJARA DANVILLE CA 94506 943201366 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 0 CALIFORNIA HEALTHCARE 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 1 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 ESKATON PROPERTIES INC B 713305 FMV ESKATON PROPERTIES INC E 274115 EOY BALANCE ESKATON PROPERTIES INC M 477379 FMV ESKATON PROPERTIES INC P 5571233 FMV