2025-11-13T17:01:07-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2024-01-01 680227233 ESKATON FOUNDATION ESKA 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MARK JENKINS CFO 9163340810 2025-11-11 1 1 AMY L HENDLEY P01300654 2099556100 2025-11-11 2024 2025-03-06 01:10:19Z SHERI PEIFER 5105 MANZANITA AVENUE CARMICHAEL CA 95608 3349971 0 X WWW.ESKATON.ORG X 1989 CA ENHANCING LIVES OF OLDER ADULTS THROUGH INNOVATIVE WELLNESS, HOUSING AND SOCIAL SERVICES. 11 10 0 12 0 0 843127 857414 0 0 158618 344626 0 0 1001745 1202040 607289 672739 0 0 139548 145124 0 0 203768 78778 72638 825615 890501 176130 311539 5874755 6563770 533502 687941 5341253 5875829 THE PRIMARY MISSION IS TO ENHANCE THE LIVES OF OLDER ADULTS THROUGH INNOVATIVE WELLNESS, HOUSING AND SOCIAL SERVICES. 0 0 672739 672739 0 CONTRIBUTIONS TO MEET THE MISSION OF ESKATON FOUNDATION, SUPPORTING ESKATON KIDS CONNECTION, THERAPEUTIC MUSIC, NO ONE DIES ALONE AND SPIRITUAL CARE, AND FINANCIAL ASSISTANCE TO ESKATON RESIDENTS WHO MAY RUN OUT OF FUNDS AND NOT BE ABLE TO AFFORD THEIR ONGOING RENT AND/OR SERVICES, AMONG MANY OTHER PURPOSES. PLEASE VISIT WWW.ESKATON.ORG FOR THE ESKATON ANNUAL REPORT. 672739 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 5 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 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 SHERI PEIFER PRESIDENT & CEO 2.00 52.00 X X 0 769392 55853 TODD S MURCH FORMER CEO 0.00 0.00 X 0 750000 0 MARK JENKINS SVP & CFO 2.00 52.00 X 0 477574 16731 THOMAS GARBERSON GENERAL COUNSEL/SECRETARY 2.00 38.00 X 0 294780 54033 LAWRENCE GARCIA CHAIR 0.10 0.80 X 0 0 0 MAUREEN HEWITT VICE CHAIR 0.10 0.80 X 0 0 0 GIANNA BAIK BOARD MEMBER (AS OF 08/24) 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 MARY MUNOZ BOARD MEMBER (AS OF 11/24) 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 H RAO UNNAVA BOARD MEMBER (AS OF 05/24) 0.10 0.80 X 0 0 0 AMY YOTOPOULOS BOARD MEMBER 0.10 0.80 X 0 0 0 PATRICIA MCFARLAND BOARD MEMBER (THRU 11/24) 0.10 0.80 X 0 0 0 LYDIA RAMIREZ BOARD MEMBER (THRU 04/24) 0.10 0.80 X 0 0 0 0 2291746 126617 0 1 1 0 0 385000 472414 857414 136857 136857 2355700 2147931 207769 207769 207769 1202040 0 0 344626 273245 273245 399494 399494 110164 110164 4407 4407 22190 22190 8363 8363 13994 13994 5683 5683 4148 4148 5677 5677 210 210 42926 42926 890501 672739 13994 203768 96609 214254 405714 320276 43958 149665 8684 4032 5319790 5875543 5874755 6563770 41024 28775 492478 659166 533502 687941 X 3526622 3758757 1814631 2117072 5341253 5875829 5874755 6563770 X 311539 229896 -6859 X 0 1 X 1 0 X 267199 168311 125363 843127 857414 2261414 267199 168311 125363 843127 857414 2261414 1216894 1044520 63453 112060 98651 111890 136857 522911 2784325 0.37510 0.42010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5488832 842437 557430 658982 6229717 4520720 878339 682017 592244 5488832 5608576 106241 -910128 283969 4520720 4943512 115749 636590 87275 5608576 4246849 273289 588655 165281 4943512 0.68920 0.08010 0.23070 0 0 0 DUE TO RELATED PARTIES 596816 CHARITABLE GIFT ANNUITY LIABILITY 62350 659166 X PART V, LINE 4: RESIDENT ASSISTANCE, AN ANNUAL RESIDENT CELEBRATION, AND PROGRAM SUPPORT. 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, 2024 AND 2023, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. 1 ESKATON PROPERTIES INC 5105 MANZANITA AVE CARMICHAEL CA 95608 942906316 501(C)(3) 268617 0 PROGRAM SUPPORT 1 0 RESIDENT ASSISTANCE 14 340808 COLLEGE SCHOLARSHIPS 10 33000 GUARDIAN ANGEL EMPLOYEE FUNDS 615 13891 RESIDENT CARE 4 8210 EMPLOYEE EMERGENCY ASSISTANCE 17 3585 PART I, LINE 2: RECIPIENTS OF FUNDING ARE REQUIRED TO COMPLETE AN APPLICATION AND NARRATIVE DESCRIBING HOW THE MONEY WILL ENHANCE THE LIVES OF SENIORS. DECISIONS FOR THE AMOUNT OF FUNDING ARE MADE UPON THE REVIEW AND APPROVAL OF THE PRESIDENT AND SECRETARY. ANNUALLY, THE SECRETARY REVIEWS ESKATON FOUNDATION'S DISTRIBUTIONS TO VERIFY THAT THE MONEY WAS SPENT AS THE DONORS INTENDED. 1 1 0 0 0 0 0 1 0 SHERI PEIFER PRESIDENT & CEO 0 540320 0 83200 0 145872 0 14000 0 41853 0 825245 0 145872 TODD S MURCH FORMER CEO 0 0 0 0 0 750000 0 0 0 0 0 750000 0 0 MARK JENKINS SVP & CFO 0 401074 0 76500 0 0 0 14000 0 2731 0 494305 0 0 THOMAS GARBERSON GENERAL COUNSEL/SECRETARY 0 294780 0 0 0 0 0 12180 0 41853 0 348813 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. SHERI PEIFER PARTICIPATED IN THE PLAN DURING THE YEAR. SHERI PEIFER RECEIVED DISTRIBUTIONS OF $145,872 FROM THE PLAN IN 2024. TODD S. MURCH RECEIVED A SEVERANCE PAYMENT OF $750,000 IN 2024. 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 FOUNDATION GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE ESKATON FOUNDATION FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF CHARITABLE GIFT ANNUITIES -6,859. ESKATON 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906307 SENIOR HOME-BASED SERVICES CA 501(C)(3) LINE 10 N/A 0 ESKATON FOUNTAINWOOD LODGE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 275246432 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 0 ESKATON LODGE GRANITE BAY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 941663809 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 POOLED INCOME FUND (1) INVESTMENT CA ESKATON FOUNDATION T 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 ESKATON PROPERTIES INC B 268617 FMV ESKATON PROPERTIES INC C 385000 FMV ESKATON PROPERTIES INC E 596880 EOY BALANCE ESKATON PROPERTIES INC P 412192 FMV