ESKATON PROPERTIES INCORPORATED: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- ESKATON PROPERTIES INCORPORATED (EIN 94-2906316)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-12
- IRS object ID
- 202443179349308224
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-12T19:42:34-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3121 W MARCH LN STE 200 | AddressLine1Txt |
| City | STOCKTON | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 952192367 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942906316 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ESKATON PROPERTIES INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ESKA | BusinessNameControlTxt |
| Phone | 9163340810 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5105 MANZANITA AVENUE | AddressLine1Txt |
| City | CARMICHAEL | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95608 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK JENKINS | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 9163340810 | PhoneNum |
| Signature | 2024-11-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TRACY S PAGLIA | PreparerPersonNm |
| PTIN | P00366884 | PTIN |
| Phone | 2099556100 | PhoneNum |
| Preparation | 2024-11-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SHERI PEIFER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5105 MANZANITA AVENUE | AddressLine1Txt |
| City | CARMICHAEL | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95608 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $184,637,643 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ESKATON.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1983 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | ENHANCING LIVES OF OLDER ADULTS THROUGH INNOVATIVE WELLNESS, HOUSING AND SOCIAL SERVICES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 1726 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $3,133,628 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,128,086 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,528,485 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $96,106,718 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $91,994,120 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,870,975 | PYInvestmentIncomeAmt |
| CY Investment Income | $26,517,080 | CYInvestmentIncomeAmt |
| PY Other Revenue | $6,956,644 | PYOtherRevenueAmt |
| CY Other Revenue | $7,495,806 | CYOtherRevenueAmt |
| PY Total Revenue | $106,062,423 | PYTotalRevenueAmt |
| CY Total Revenue | $129,535,491 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $198,452 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,217,305 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $65,840,176 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $71,473,880 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $47,845,138 | PYOtherExpensesAmt |
| CY Other Expenses | $48,928,488 | CYOtherExpensesAmt |
| PY Total Expenses | $113,883,766 | PYTotalExpensesAmt |
| CY Total Expenses | $121,619,673 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$7,821,343 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $7,915,818 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $144,098,373 | TotalAssetsBOYAmt |
| Total Assets EOY | $148,600,932 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $98,581,582 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $87,349,746 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $45,516,791 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $61,251,186 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE PRIMARY MISSION IS TO ENHANCE THE LIVES OF OLDER ADULTS THROUGH INNOVATIVE WELLNESS, HOUSING AND SOCIAL SERVICES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $43,583,744 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $38,758,247 | RevenueAmt |
| Desc | HEALTH SERVICES: CONSISTS OF LICENSED SKILLED NURSING CARE CENTERS AND A LICENSED HOME HEALTH AGENCY. IN SKILLED NURSING CARE CENTERS, THE STAFF OF THE CARE CENTER, THE DOCTOR, AND THE RESIDENT/FAMILY ASSEMBLE A PLAN OF CARE. DEPENDING ON THE RESIDENT'S DIAGNOSIS, NEEDS, AND ABILITIES, THE PLAN MAY INCLUDE PHYSICAL, OCCUPATIONAL, AND/OR SPEECH THERAPY. HOME HEALTH SERVICES INCLUDE REHABILITATIVE SERVICES FROM A PHYSICAL, OCCUPATIONAL, OR SPEECH THERAPIST, AND SPECIALIZED CARE FROM A REGISTERED NURSE. CLIENTS ARE ASSURED OF SERVICES FROM A TRAINED PROFESSIONAL WHO HAS BEEN PRE-SCREENED AND BACKGROUND-CHECKED.SKILLED NURSING RESIDENT DAYS: 83,468 / HOME HEALTH VISITS: 11,346. PLEASE VISIT WWW.ESKATON.ORG FOR THE ESKATON ANNUAL REPORT. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $38,114,301 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $53,235,873 | RevenueAmt |
| Desc | RESIDENTIAL SERVICES: CONSISTS OF INDEPENDENT LIVING, ASSISTED LIVING, MEMORY CARE, AND CONTINUING CARE RETIREMENT COMMUNITIES. ALL LEVELS OF RESIDENTIAL SERVICES PROVIDE INTERIOR AND EXTERIOR MAINTENANCE, AS WELL AS AN EMERGENCY RESPONSE SYSTEM. THE CONTINUING CARE RETIREMENT COMMUNITY AFFORDS OLDER ADULTS THE OPPORTUNITY TO LIVE AMONG THEIR PEERS IN A COMFORTABLE ATTRACTIVE ENVIRONMENT. SOME COMMUNITIES OFFER ADDITIONAL SERVICES, SUCH AS MEALS, RECREATIONAL ACTIVITIES, HOUSEKEEPING, AND ASSISTANCE WITH DAILY ACTIVITIES. CONTINUING CARE RETIREMENT COMMUNITY RESIDENT DAYS: 156,560 / INDEPENDENT LIVING RESIDENT DAYS: 34,797 / ASSISTED LIVING & MEMORY CARE RESIDENT DAYS: 41,128. PLEASE VISIT WWW.ESKATON.ORG FOR THE ESKATON ANNUAL REPORT. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,217,305 | ExpenseAmt |
| Grant | $1,217,305 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | GRANTS TO RELATED ORGANIZATIONS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $82,915,350 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 131 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1726 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | Yes (1) | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 6 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | Yes (1) | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (1) | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAN SEILER | PersonNm |
| Phone | 9163340810 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5105 MANZANITA AVENUE | AddressLine1Txt |
| City | CARMICHAEL | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95608 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| TODD S MURCH | |||||||||
| CEO (THRU 09/23) | 40.00 | 14.00 | Yes (X) | Yes (X) | $1,812,931 | $0 | $44,410 | ||
| SHERI PEIFER - PRESIDENT CEO | |||||||||
| (AS OF 09/23)/SECRETARY (THRU 09/23) | 40.00 | 14.00 | Yes (X) | Yes (X) | $578,580 | $0 | $50,736 | ||
| MARK JENKINS | |||||||||
| SVP & CFO | 40.00 | 14.00 | Yes (X) | $429,852 | $0 | $19,910 | |||
| CHARLES GARCIA | |||||||||
| CHIEF INFORMATION OFFICER | 40.00 | 0.00 | $357,478 | $0 | $16,336 | Yes (X) | |||
| HEATHER CRAIG - EXEC DIR | |||||||||
| ESKATON CARE GREENHAVEN (THRU 10/23) | 40.00 | 0.00 | $345,979 | $0 | $16,589 | Yes (X) | |||
| THOMAS GARBERSON - GENERAL | |||||||||
| COUNSEL/SECRETARY (AS OF 09/23) | 26.00 | 14.00 | Yes (X) | $280,880 | $0 | $41,721 | |||
| SCOTT WINANS | |||||||||
| SVP, OPERATIONS | 15.00 | 30.00 | $291,398 | $0 | $20,756 | Yes (X) | |||
| KRISTY MOORE - DIR OF NURSING | |||||||||
| ESK CARE CTR GREENHAVEN (THRU 10/23) | 40.00 | 0.00 | $269,368 | $0 | $28,443 | Yes (X) | |||
| GREGORY KLICK - EXEC DIR | |||||||||
| ESKATON VILLAGE CARMICHAEL | 40.00 | 0.00 | $259,805 | $0 | $23,557 | Yes (X) | |||
| VALERIE LARDY - DIR OF NURSING ESK | |||||||||
| CARE CENTER MANZANITA (THRU 10/23) | 40.00 | 0.00 | $267,860 | $0 | $4,724 | Yes (X) | |||
| PATRICIA BAYLESS | |||||||||
| DIRECTOR OF HUMAN RESOURCES | 40.00 | 0.00 | $235,204 | $0 | $31,799 | Yes (X) | |||
| STEPHEN FIFE - EXEC DIR | |||||||||
| ESKATON CARE FAIR OAKS (THRU 10/23) | 40.00 | 0.00 | $235,041 | $0 | $29,676 | Yes (X) | |||
| JULIE MAMMAD | |||||||||
| EXEC DIR, THE REUTLINGER COMMUNITY | 40.00 | 0.00 | $215,920 | $0 | $38,848 | Yes (X) | |||
| JOHN MUEGGENBERG | |||||||||
| REHAB PROGRAM MANAGER (THRU 10/23) | 40.00 | 0.00 | $231,392 | $0 | $22,969 | Yes (X) | |||
| TIGHE HAMMAM | |||||||||
| VP, RESIDENTIAL SERVICES | 15.00 | 30.00 | $214,600 | $0 | $31,031 | Yes (X) | |||
| LAWRENCE GARCIA - CHAIR AS | |||||||||
| OF 05/23)/VICE CHAIR (THRU 05/23) | 0.10 | 0.80 | Yes (X) | $0 | $0 | $0 | |||
| MAUREEN HEWITT | |||||||||
| VICE CHAIR (AS OF 05/23) | 0.10 | 0.80 | Yes (X) | $0 | $0 | $0 | |||
| NANCY HEFFERNAN | |||||||||
| BOARD MEMBER | 0.10 | 0.80 | Yes (X) | $0 | $0 | $0 | |||
| DAVID LINDEMAN | |||||||||
| BOARD MEMBER | 0.10 | 0.80 | Yes (X) | $0 | $0 | $0 | |||
| PATRICIA MCFARLAND | |||||||||
| CHAIR (THRU 05/23)/BOARD MEMBER | 0.10 | 0.80 | Yes (X) | $0 | $0 | $0 | |||
| LYDIA RAMIREZ | |||||||||
| BOARD MEMBER (AS OF 03/23) | 0.10 | 0.80 | Yes (X) | $0 | $0 | $0 | |||
| JORDAN ROSE | |||||||||
| BOARD MEMBER | 0.10 | 0.80 | Yes (X) | $0 | $0 | $0 | |||
| MARIANN SHELDON | |||||||||
| BOARD MEMBER | 0.10 | 0.80 | Yes (X) | $0 | $0 | $0 | |||
| AMY YOTOPOULOS | |||||||||
| BOARD MEMBER | 0.10 | 0.80 | Yes (X) | $0 | $0 | $0 | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $6,026,288 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $421,505 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 105 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SODEXO INC & AFFILIATES | |||||
| PO BOX 360170 | PITTSBURGH | PA | 15251 | DINING SERVICES | $2,672,284 |
| TWOMAGNETS INC | |||||
| PO BOX 103125 | PASADENA | CA | 91189 | NURSING REGISTRY | $2,213,690 |
| INTECH MECHANICAL | |||||
| 7501 GALILEE ROAD | ROSEVILLE | CA | 95678 | EQUIPMENT MAINTENANCE | $1,696,059 |
| SACRAMENTO VALLEY NURSING SERVICE | |||||
| PO BOX 938 | RIO LINDA | CA | 95673 | NURSING REGISTRY | $851,100 |
| CALPRO CONSTRUCTION & PAINTING | |||||
| 1800 VERNON STREET 7 | ROSEVILLE | CA | 95678 | PAINTING CONTRACTOR | $786,224 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 38 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $1,269,856 | RelatedOrganizationsAmt |
| Government Grants | $1,236,370 | GovernmentGrantsAmt |
| All Other Contributions | $1,022,259 | AllOtherContributionsAmt |
| Noncash Contributions | $1,022,259 | NoncashContributionsAmt |
| Total Contributions | $3,528,485 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CCRC SERVICES | 623311 | $37,043,252 | $37,043,252 |
| SKILLED NURSING SERVICES | 623110 | $35,756,458 | $35,756,458 |
| ASSISTED LIVING SERVICES | 623312 | $10,553,703 | $10,553,703 |
| OTHER RESIDENTIAL CARE SERVICES | 623990 | $4,704,979 | $4,704,979 |
| HOME HEALTH CARE SERVICES | 621610 | $2,945,761 | $2,945,761 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $989,967 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $989,967 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $91,994,120 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,430,044 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $105,215 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,324,829 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $45,742,196 | SecuritiesAmt |
| Other | $34,446,992 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $46,686,993 | SecuritiesAmt |
| Other | $8,415,159 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$944,797 | SecuritiesAmt |
| Other | $26,031,833 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,087,036 | TotalRevenueColumnAmt |
| Exclusion | $25,087,036 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| MGMT/SUPPORT SERVICES FEES | 541611 | $6,679,153 | $3,028,413 | $3,650,740 |
| OTHER REVENUE | 900099 | $816,653 | $816,653 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $7,495,806 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $129,535,491 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $91,994,120 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $3,133,628 | UnrelatedBusinessRevenueAmt |
| Exclusion | $30,879,258 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,217,305 | TotalAmt |
| Program Services | $1,217,305 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,982,220 | TotalAmt |
| Management And General | $4,982,220 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,763,493 | TotalAmt |
| Program Services | $39,058,585 | ProgramServicesAmt |
| Management And General | $14,704,908 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,081,060 | TotalAmt |
| Program Services | $503,131 | ProgramServicesAmt |
| Management And General | $577,929 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,296,859 | TotalAmt |
| Program Services | $7,296,859 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,350,248 | TotalAmt |
| Program Services | $3,082,717 | ProgramServicesAmt |
| Management And General | $1,267,531 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,889,221 | TotalAmt |
| Management And General | $3,889,221 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,648 | TotalAmt |
| Management And General | $107,648 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $303,283 | TotalAmt |
| Management And General | $303,283 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,445,963 | TotalAmt |
| Program Services | $10,357,526 | ProgramServicesAmt |
| Management And General | $2,088,437 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $940,716 | TotalAmt |
| Program Services | $141,333 | ProgramServicesAmt |
| Management And General | $799,383 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,476,127 | TotalAmt |
| Program Services | $1,084,348 | ProgramServicesAmt |
| Management And General | $1,391,779 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,683,116 | TotalAmt |
| Management And General | $1,683,116 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,073,815 | TotalAmt |
| Program Services | $3,386,869 | ProgramServicesAmt |
| Management And General | $686,946 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $441,169 | TotalAmt |
| Program Services | $153,070 | ProgramServicesAmt |
| Management And General | $288,099 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,931 | TotalAmt |
| Program Services | $3,879 | ProgramServicesAmt |
| Management And General | $67,052 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,630,780 | TotalAmt |
| Program Services | $2,187,064 | ProgramServicesAmt |
| Management And General | $443,716 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,209,796 | TotalAmt |
| Program Services | $4,559,218 | ProgramServicesAmt |
| Management And General | $650,578 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,523,380 | TotalAmt |
| Management And General | $3,523,380 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| ANCILLARY COSTS | $2,662,148 | $2,662,148 |
| BAD DEBT EXPENSE | $1,906,015 | $1,906,015 |
| FOOD FOR PATIENTS/RESID | $1,748,466 | $1,748,466 |
| QUALITY ASSURANCE FEES | $1,623,845 | $1,623,845 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,192,069 | TotalAmt |
| Program Services | $1,942,972 | ProgramServicesAmt |
| Management And General | $1,249,097 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $121,619,673 | TotalAmt |
| Program Services | $82,915,350 | ProgramServicesAmt |
| Management And General | $38,704,323 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,565,348 | BOYAmt |
| EOY | $10,492,170 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,381,679 | BOYAmt |
| EOY | $5,110,638 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,275,943 | BOYAmt |
| EOY | $8,592,464 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,268,825 | BOYAmt |
| EOY | $1,117,250 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $639,110 | BOYAmt |
| EOY | $151,295 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $989,364 | BOYAmt |
| EOY | $901,626 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $164,300,262 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $131,133,026 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,969,898 | BOYAmt |
| EOY | $33,167,236 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,242,484 | BOYAmt |
| EOY | $57,746,073 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,355,281 | BOYAmt |
| EOY | $3,371,912 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,410,441 | BOYAmt |
| EOY | $27,950,268 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,098,373 | BOYAmt |
| EOY | $148,600,932 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,496,543 | BOYAmt |
| EOY | $5,672,861 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,731,034 | BOYAmt |
| EOY | $8,854,255 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,493,326 | BOYAmt |
| EOY | $49,883,652 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,698,973 | BOYAmt |
| EOY | $1,138,005 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,161,706 | BOYAmt |
| EOY | $21,800,973 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,581,582 | BOYAmt |
| EOY | $87,349,746 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,509,288 | BOYAmt |
| EOY | $61,243,683 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,503 | BOYAmt |
| EOY | $7,503 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,516,791 | BOYAmt |
| EOY | $61,251,186 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,098,373 | BOYAmt |
| EOY | $148,600,932 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $7,915,818 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $6,721,626 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1,096,951 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $156,192 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,798,420 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,932,771 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,128,086 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,505,887 | CurrentTaxYearAmt |
| Total | $16,521,356 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $100,481,725 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $90,466,301 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $92,804,496 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $96,106,718 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $91,994,120 | CurrentTaxYearAmt |
| Total | $471,853,360 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $100,637,917 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $100,264,721 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $95,737,267 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $97,234,804 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $94,500,007 | CurrentTaxYearAmt |
| Total | $488,374,716 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,174,653 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,307,722 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,607,881 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $899,261 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,021,630 | CurrentTaxYearAmt |
| Total | $14,011,147 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,174,653 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,307,722 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,607,881 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $899,261 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,021,630 | CurrentTaxYearAmt |
| Total | $14,011,147 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $474,363,569 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,547,721 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,132,523 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,528,997 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,354,184 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,324,829 | CurrentTaxYearAmt |
| Total | $6,888,254 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,547,721 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,132,523 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,528,997 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,354,184 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,324,829 | CurrentTaxYearAmt |
| Total | $6,888,254 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,426,648 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,630,715 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,816,226 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,098,082 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,467,393 | CurrentTaxYearAmt |
| Total | $20,439,064 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $105,612,286 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $106,027,959 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $101,082,490 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $102,687,070 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $100,292,229 | CurrentTaxYearAmt |
| Total | $515,702,034 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.91980 | PublicSupportCY509Pct |
| Public Support PY509 | 0.90650 | PublicSupportPY509Pct |
| Investment Income CY | 0.01340 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01440 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER NON-OPERATING INCOME | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,120,392 | BeginningYearBalanceAmt |
| Contributions | $692,336 | ContributionsAmt |
| Investment Earnings Or Losses | $502,464 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $361,394 | OtherExpendituresAmt |
| End Year Balance | $3,953,798 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,820,196 | BeginningYearBalanceAmt |
| Contributions | $41,498 | ContributionsAmt |
| Investment Earnings Or Losses | -$632,147 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $109,155 | OtherExpendituresAmt |
| End Year Balance | $3,120,392 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,340,707 | BeginningYearBalanceAmt |
| Contributions | $67,015 | ContributionsAmt |
| Investment Earnings Or Losses | $437,684 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $25,210 | OtherExpendituresAmt |
| End Year Balance | $3,820,196 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,892,653 | BeginningYearBalanceAmt |
| Contributions | $60,316 | ContributionsAmt |
| Investment Earnings Or Losses | $412,538 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $24,800 | OtherExpendituresAmt |
| End Year Balance | $3,340,707 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,403,637 | BeginningYearBalanceAmt |
| Contributions | $17,221 | ContributionsAmt |
| Investment Earnings Or Losses | $477,255 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $5,460 | OtherExpendituresAmt |
| End Year Balance | $2,892,653 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.59010 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.12630 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.28360 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,410,819 | OtherCostOrOtherBasisAmt |
| Book Value | $7,410,819 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $70,413,976 | OtherCostOrOtherBasisAmt |
| Depreciation | $66,746,261 | DepreciationAmt |
| Book Value | $3,667,715 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $61,412,135 | OtherCostOrOtherBasisAmt |
| Depreciation | $44,317,531 | DepreciationAmt |
| Book Value | $17,094,604 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $23,072,767 | OtherCostOrOtherBasisAmt |
| Depreciation | $20,069,234 | DepreciationAmt |
| Book Value | $3,003,533 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,990,565 | OtherCostOrOtherBasisAmt |
| Book Value | $1,990,565 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $33,167,236 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DUE FROM RELATED PARTIES | $18,042,539 |
| DUE FROM LIABILITY INSURER | $7,088,142 |
| ASSOCIATE MEMBER/PATIENT DEPOSITS | $1,863,180 |
| DEFERRED FINANCING COST | $789,539 |
| PENSION OBLIGATION | $166,868 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $27,950,268 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| PROFESSIONAL LIABILITY | $9,752,652 |
| SELF-INSURED WORKERS' COMP | $8,254,000 |
| SELF-INSURED HEALTH PLAN LIABILITY | $2,529,801 |
| OTHER LIABILITIES | $768,875 |
| REFUNDABLE CCRC MBRSHIP CONTRACTS | $298,169 |
| DUE TO RELATED PARTIES | $197,476 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $21,800,973 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | THE ORGANIZATION HOLDS RESIDENT FUNDS IN TRUST FOR SEVERAL COMMUNITIES. CCRC RESIDENTS WHO MOVE FROM INDEPENDENT TO ANOTHER LEVEL OF CARE ARE REQUIRED BY THEIR CONTRACT TO DEPOSIT IN AN ASSOCIATE MEMBERSHIP ACCOUNT UP TO $100,000 FROM THE PROCEEDS OF THE SALE OF THEIR INDEPENDENT MEMBERSHIP. RESIDENT TRUST AMOUNTS AT OTHER COMMUNITIES ARE VOLUNTARY AND FOR THE CONVENIENCE OF RESIDENTS. THE TRUST FUNDS ARE PRIMARILY HELD IN BANK ACCOUNTS OR INVESTMENT ACCOUNTS AND ARE RECONCILED MONTHLY. |
| PART V, LINE 4: | THE ENDOWMENT FUNDS ARE USED FOR RESIDENT ASSISTANCE AND AN ANNUAL RESIDENT CELEBRATION. |
| 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. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| ESKATON VILLAGE GRASS VALLEY | ||||||||
| 5105 MANZANITA AVE | CARMICHAEL | CA | 95608 | 943358174 | 501(C)(3) | $580,046 | $0 | GENERAL SUPPORT |
| ESKATON FOUNDATION | ||||||||
| 5105 MANZANITA AVE | CARMICHAEL | CA | 95608 | 680227233 | 501(C)(3) | $637,259 | $0 | GENERAL SUPPORT - MEMBERSHIP DONATIONS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GRANTS ARE TO RELATED ORGANIZATIONS WITH COMMON MANAGEMENT TO ASSIST WITH PROGRAM OPERATION EXPENSES. THE MANAGEMENT OF THE RELATED ORGANIZATIONS' OPERATIONS ARE OVERSEEN BY THE FILING ORGANIZATION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (15 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| TODD S MURCH | ||||||||||||||
| CEO (THRU 09/23) | $487,642 | $0 | $111,455 | $0 | $1,213,834 | $0 | $27,514 | $0 | $16,896 | $0 | $1,857,341 | $0 | $879,209 | $0 |
| SHERI PEIFER - PRESIDENT CEO | ||||||||||||||
| (AS OF 09/23)/SECRETARY (THRU 09/23) | $451,547 | $0 | $52,000 | $0 | $75,033 | $0 | $20,507 | $0 | $30,229 | $0 | $629,316 | $0 | $75,033 | $0 |
| MARK JENKINS | ||||||||||||||
| SVP & CFO | $382,090 | $0 | $47,762 | $0 | $0 | $0 | $17,211 | $0 | $2,699 | $0 | $449,762 | $0 | $0 | $0 |
| CHARLES GARCIA | ||||||||||||||
| CHIEF INFORMATION OFFICER | $327,220 | $0 | $0 | $0 | $30,258 | $0 | $13,120 | $0 | $3,216 | $0 | $373,814 | $0 | $30,258 | $0 |
| HEATHER CRAIG - EXEC DIR | ||||||||||||||
| ESKATON CARE GREENHAVEN (THRU 10/23) | $160,701 | $0 | $0 | $0 | $185,278 | $0 | $7,367 | $0 | $9,222 | $0 | $362,568 | $0 | $0 | $0 |
| THOMAS GARBERSON - GENERAL | ||||||||||||||
| COUNSEL/SECRETARY (AS OF 09/23) | $280,880 | $0 | $0 | $0 | $0 | $0 | $11,600 | $0 | $30,121 | $0 | $322,601 | $0 | $0 | $0 |
| SCOTT WINANS | ||||||||||||||
| SVP, OPERATIONS | $291,398 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $20,756 | $0 | $312,154 | $0 | $0 | $0 |
| KRISTY MOORE - DIR OF NURSING | ||||||||||||||
| ESK CARE CTR GREENHAVEN (THRU 10/23) | $174,832 | $0 | $0 | $0 | $94,536 | $0 | $7,214 | $0 | $21,229 | $0 | $297,811 | $0 | $0 | $0 |
| GREGORY KLICK - EXEC DIR | ||||||||||||||
| ESKATON VILLAGE CARMICHAEL | $244,805 | $0 | $15,000 | $0 | $0 | $0 | $10,470 | $0 | $13,087 | $0 | $283,362 | $0 | $0 | $0 |
| VALERIE LARDY - DIR OF NURSING ESK | ||||||||||||||
| CARE CENTER MANZANITA (THRU 10/23) | $110,899 | $0 | $0 | $0 | $156,961 | $0 | $4,696 | $0 | $28 | $0 | $272,584 | $0 | $0 | $0 |
| PATRICIA BAYLESS | ||||||||||||||
| DIRECTOR OF HUMAN RESOURCES | $224,480 | $0 | $10,724 | $0 | $0 | $0 | $9,629 | $0 | $22,170 | $0 | $267,003 | $0 | $0 | $0 |
| STEPHEN FIFE - EXEC DIR | ||||||||||||||
| ESKATON CARE FAIR OAKS (THRU 10/23) | $166,616 | $0 | $0 | $0 | $68,425 | $0 | $7,089 | $0 | $22,587 | $0 | $264,717 | $0 | $0 | $0 |
| JULIE MAMMAD | ||||||||||||||
| EXEC DIR, THE REUTLINGER COMMUNITY | $215,920 | $0 | $0 | $0 | $0 | $0 | $9,002 | $0 | $29,846 | $0 | $254,768 | $0 | $0 | $0 |
| JOHN MUEGGENBERG | ||||||||||||||
| REHAB PROGRAM MANAGER (THRU 10/23) | $140,352 | $0 | $0 | $0 | $91,040 | $0 | $6,656 | $0 | $16,313 | $0 | $254,361 | $0 | $0 | $0 |
| TIGHE HAMMAM | ||||||||||||||
| VP, RESIDENTIAL SERVICES | $212,920 | $0 | $0 | $0 | $1,680 | $0 | $8,805 | $0 | $22,226 | $0 | $245,631 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINES 4A-B | THE FOLLOWING SEVERANCE PAYMENTS WERE MADE IN 2023: HEATHER CRAIG - $163,020 STEPHEN FIFE - $58,250 VALERIE LARDY - $140,000 KRISTY MOORE - $94,536 JOHN MUEGGENBERG - $69,403 TODD S. MURCH - $250,000 SEVERANCE DETAILS ARE CONFIDENTIAL BUT ARE AVAILABLE TO THE IRS UPON REQUEST. 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. CHARLES GARCIA, TODD S. MURCH, AND SHERI PEIFER PARTICIPATED IN THE PLAN DURING THE YEAR. THE FOLLOWING INDIVIDUALS RECEIVED DISTRIBUTIONS FROM THE PLAN IN 2023: CHARLES GARCIA - $30,258 TODD S. MURCH - $879,209 SHERI PEIFER - $75,033 |
| PART I, LINE 7 | BONUSES FOR OFFICERS ARE BASED ON A FIXED PERCENTAGE OF THEIR ANNUAL SALARY AND GIVEN AT THE DISCRETION OF THE COMPENSATION COMMITTEE FOLLOWING A REVIEW OF EACH OFFICER'S PERFORMANCE IN RELATION TO THEIR GOALS FOR THE YEAR. BONUSES FOR OTHER EMPLOYEES ARE GIVEN AT THE DISCRETION OF THE CEO. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| CALIFORNIA MUNICIPAL FINANCE AUTHORITY | ||||||||
| A | 201563466 | 000000000 | 2022-08-31 | $24,109,000 | TO REFUND PRIOR TAX-EXEMPT BOND ISSUES DATED 12/14/06 AND 9/17/13 | 0 | 0 | 0 |
| ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS | ||||||||
| B | 943130123 | 00037CUQ1 | 2013-06-06 | $55,568,973 | PROVIDE FUNDS TO REFUND PRIOR ISSUE DATED 05/15/08 | 0 | 0 | 0 |
| CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY | ||||||||
| C | 680164610 | 1307955V5 | 2012-05-22 | $39,890,381 | PROVIDE FUNDS TO REFUND PRIOR ISSUE DATED 2/10/05; FINANCE IMPROV. & EQUIP. | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Other Spent ProceedsOtherSpentProceedsAmt | UnspentUnspentAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | In Reserve FundInReserveFundAmt | Capital ExpendituresCapitalExpendituresAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $6,172,576 | $24,109,000 | $482,180 | $23,625,000 | $1,820 | 2022 | Yes (1) | 0 | Yes (1) | Yes (1) | ||
| B | $15,285,000 | $55,568,973 | $932,004 | $50,489,219 | 2013 | Yes (1) | 0 | Yes (1) | Yes (1) | $4,147,750 | ||
| C | $13,105,000 | $40,183,124 | $723,658 | $27,611,770 | 2015 | Yes (1) | 0 | Yes (1) | Yes (1) | $3,762,412 | $8,085,284 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Engage Bond Counsel ContractsEngageBondCounselContractsInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropPct | Remedial Action TakenRemedialActionTakenInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | Yes (1) | Yes (1) | Yes (1) | 0 | 0.00000 | 0.00330 | 0.00330 | Yes (1) | Yes (1) | 0.17340 | Yes (1) | Yes (1) |
| B | 0 | Yes (1) | Yes (1) | Yes (1) | 0 | 0.00000 | 0.00940 | 0.00940 | Yes (1) | Yes (1) | 0.04890 | 0 | Yes (1) |
| C | 0 | Yes (1) | Yes (1) | Yes (1) | 0 | 0.00000 | 0.00000 | 0.00000 | Yes (1) | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | Yes (1) | 0 | 0 | Yes (1) | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) |
| C | 0 | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
| C | Yes (1) |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| DATE REBATE COMPUTATION PERFORMED | ISSUER NAME: ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS DATE THE REBATE COMPUTATION WAS PERFORMED: 12/01/2023 ISSUER NAME: CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/01/2023 |
| SCHEDULE K SUPPLENTAL INFORMATION | PART II, LINE 3, COLUMN C: TOTAL PROCEEDS EXCEED ISSUE PRICE BY $292,743 DUE TO INVESTMENT PROCEEDS EARNED DURING THE PROJECT PERIOD. |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | CCRC MEMBERSHIPS | Desc |
| Contribution | 6 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,022,259 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 6 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THE AMOUNT IN PART I, COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | THE HEALTH SERVICES PROGRAM WAS DISCONTINUED IN SEPTEMBER 2023 AFTER THE SALE OF THREE STANDALONE SKILLED NURSING CENTERS THAT WERE HELD BY ESKATON PROPERTIES, INC. |
| 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 B, LINE 15 | THE BOARD OF DIRECTORS USES A THIRD PARTY PROFESSIONAL CONSULTANT TO GATHER DATA FROM A WIDE RANGE OF COMPARABLE ORGANIZATIONS EVERY TWO YEARS. A COMPENSATION COMMITTEE MADE UP OF THE BOARD OF DIRECTORS REVIEWS THE THIRD PARTY PROFESSIONAL CONSULTANT'S REPORT AND SUBMITS THE PROPOSED COMPENSATION TO THE FULL BOARD FOR APPROVAL AT ITS ANNUAL FEBRUARY MEETING. THE COMPENSATION AMOUNT IS RECORDED IN THE ORIGINAL MINUTES OF THE COMPENSATION COMMITTEE AND THE BOARD. THE BOARD REVIEWS AND APPROVES THE COMPENSATION FOR THE CEO ANNUALLY. FOR OTHER HIGHLY COMPENSATED EMPLOYEES, COMPENSATION IS DETERMINED BY THE CEO BASED ON ANNUAL DATA FROM SURVEYS OF COMPARABLE ORGANIZATIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ESKATON PROPERTIES, INC. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE ESKATON PROPERTIES, INC. FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | DINING SERVICES: PROGRAM SERVICE EXPENSES 3,569,174. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,569,174. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 4,208,623. MANAGEMENT AND GENERAL EXPENSES 372,480. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,581,103. OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 2,579,729. MANAGEMENT AND GENERAL EXPENSES 1,715,957. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,295,686. |
| FORM 990, PART XI, LINE 9: | PENSION RELATED CHANGES OTHER THAN NET PERIODIC PENSION COST 732,166. PARTNERSHIP UBI FOR TAX PURPOSES, NOT FOR BOOK PURPOSES -105,215. EMPLOYEE RETENTION CREDIT RECEIVED FOR A PRIOR PERIOD 470,000. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| ESKATON LODGE GRANITE BAY | |||||||||||
| 5105 MANZANITA AVENUE | CARMICHAEL | CA | 95608 | 941663809 | 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 ROSEVILLE | |||||||||||
| 5105 MANZANITA AVENUE | CARMICHAEL | CA | 95608 | 680472230 | 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 | |||||||||||
| 5105 MANZANITA AVENUE | CARMICHAEL | CA | 95608 | 942906307 | SENIOR HOME-BASED SERVICES | CA | 501(C)(3) | LINE 10 | 0 | N/A | |
| 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 | |
| THE REUTLINGER COMMUNITY | |||||||||||
| 4000 CAMINO TASSAJARA | DANVILLE | CA | 94506 | 943201366 | SENIOR RESIDENCES & SERVICES | CA | 501(C)(3) | LINE 10 | ESKATON | 0 | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (30 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| ESKATON FOUNDATION | ||
| B | $637,259 | FMV |
| ESKATON VILLAGE GRASS VALLEY | ||
| B | $580,046 | FMV |
| ESKATON FOUNDATION | ||
| C | $248,226 | FMV |
| ESKATON LODGE GRANITE BAY | ||
| C | $713,305 | FMV |
| ESKATON VILLAGE PLACERVILLE | ||
| C | $308,325 | FMV |
| CALIFORNIA HEALTHCARE CONSULTANTS | ||
| D | $987,034 | EOY BALANCE |
| ESKATON | ||
| D | $4,872,885 | EOY BALANCE |
| ESKATON FOUNDATION | ||
| D | $422,419 | EOY BALANCE |
| ESKATON FOUNTAINWOOD LODGE | ||
| D | $4,306,765 | EOY BALANCE |
| ESKATON LODGE GRANITE BAY | ||
| D | $273,557 | EOY BALANCE |
| ESKATON VILLAGE PLACERVILLE | ||
| D | $439,165 | EOY BALANCE |
| ESKATON VILLAGE ROSEVILLE | ||
| D | $1,195,964 | EOY BALANCE |
| THE REUTLINGER COMMUNITY | ||
| D | $5,451,349 | EOY BALANCE |
| LIVABLE DESIGN | ||
| E | $80,940 | EOY BALANCE |
| ESKATON | ||
| J | $59,780 | FMV |
| ESKATON | ||
| L | $93,499 | FMV |
| ESKATON LODGE GRANITE BAY | ||
| L | $477,379 | FMV |
| ESKATON VILLAGE GRASS VALLEY | ||
| L | $690,571 | FMV |
| ESKATON VILLAGE PLACERVILLE | ||
| L | $314,977 | FMV |
| ESKATON VILLAGE ROSEVILLE | ||
| L | $568,547 | FMV |
| THE REUTLINGER COMMUNITY | ||
| L | $892,135 | FMV |
| CALIFORNIA HEALTHCARE CONSULTANTS | ||
| Q | $1,823,451 | FMV |
| ESKATON | ||
| Q | $516,330 | FMV |
| ESKATON FOUNDATION | ||
| Q | $268,062 | FMV |
| ESKATON LODGE GRANITE BAY | ||
| Q | $5,571,233 | FMV |
| ESKATON VILLAGE GRASS VALLEY | ||
| Q | $8,219,947 | FMV |
| ESKATON VILLAGE PLACERVILLE | ||
| Q | $6,026,756 | FMV |
| ESKATON VILLAGE ROSEVILLE | ||
| Q | $8,089,757 | FMV |
| THE REUTLINGER COMMUNITY | ||
| Q | $18,892,267 | FMV |
| ESKATON | ||
| R | $280,000 | FMV |