2024-11-12T19:54:03-06:00 2023-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2023-01-01 943201366 THE REUTLINGER COMMUNITY REUT 9256482800 4000 CAMINO TASSAJARA DANVILLE CA 94506 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 21397472 0 X WWW.RCJL.ORG X 1994 CA PROVIDE QUALITY HEALTH CARE & SUPPORT SERVICES TO SENIORS WITH A COMMITMENT TO JEWISH VALUES. 10 9 227 9 0 0 609783 2455555 15547421 18793778 1843876 92260 0 0 18001080 21341593 0 0 0 0 11402954 12693965 0 0 187907 10841357 10530743 22244311 23224708 -4243231 -1883115 43765534 43863080 9573589 11084960 34191945 32778120 X TO PROVIDE HIGH QUALITY HEALTH CARE AND SOCIAL SUPPORT SERVICES TO SENIORS IN A LIFE-ENHANCING AND STIMULATING ENVIRONMENT WITH A COMMITMENT TO JEWISH VALUES. 0 0 18883317 0 18793778 THE REUTLINGER COMMUNITY PROVIDES SKILLED NURSING CARE AND ASSISTED LIVING SERVICES TO A MAXIMUM OF 180 RESIDENTS. IN THE SKILLED NURSING CARE CENTER, THE STAFF, THE DOCTOR AND THE RESIDENT/FAMILY ASSEMBLE A PLAN OF CARE. THE PLAN MAY INCLUDE PHYSICAL, OCCUPATIONAL, AND/OR SPEECH THERAPY. THE ASSISTED LIVING COMMUNITY 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 A FULL RANGE OF RECREATIONAL ACTIVITIES THAT MAY INCLUDE ARTS & CRAFT PROJECTS, CURRENT EVENTS DISCUSSIONS, AND EXERCISE. SPECIALIZED PROGRAMS TO MEET THE UNIQUE NEEDS OF RESIDENTS WITH MEMORY IMPAIRMENTS ARE ALSO AVAILABLE. THE REUTLINGER COMMUNITY OPERATING STATISTICS: SKILLED NURSING RESIDENT DAYS: 16,507 / ASSISTED LIVING & MEMORY CARE RESIDENT DAYS: 25,731.PLEASE VISIT WWW.ESKATON.ORG FOR THE ESKATON ANNUAL REPORT. 18883317 1 1 0 0 0 0 0 1 1 1 1 0 0 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 0 1 1 1 0 0 1 27 0 1 227 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 SHERI PEIFER - PRESIDENT CEO (AS OF 09/23)/SECRETARY (THRU 09/23) 2.00 52.00 X X 0 578580 50736 TODD S MURCH CEO (THRU 09/23) 2.00 52.00 X X 0 1812931 44410 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 THOMAS GARBERSON - GENERAL COUNSEL/SECRETARY (AS OF 09/23) 2.00 38.00 X 0 280880 41721 MARK JENKINS SVP & CFO 2.00 52.00 X 0 429852 19910 BRIAN KALLIO SKILLED NURSING ADMINISTRATOR 40.00 0.00 X 170397 0 7636 NAHEED ASALATI RESIDENTIAL LIVING ADVISOR 40.00 0.00 X 154679 0 12109 SALVE MADULI REGISTERED NURSE 40.00 0.00 X 130835 0 11568 MYLENE RODRIGUEZ WELLNESS NURSE 40.00 0.00 X 126274 0 6333 JETREY INARDA RESIDENT CARE COORDINATOR 40.00 0.00 X 130483 0 10499 BETH KYMAN PHILANTHROPY DIRECTOR 40.00 0.00 X 146220 0 6363 858888 3102243 211285 16 0 1 0 MORRISON LIVING PO BOX 102289 ATLANTA GA 30368 DINING SERVICES 1558695 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MANAGEMENT FEES 892135 ONR INC 8500 BLUFFSTONE COVE SUITE A201 AUSTIN TX 78759 THERAPY REGISTRY 843231 TWOMAGNETS INC PO BOX 103125 PASADENA CA 91189 NURSING REGISTRY 484038 NAPA SENIOR ASSISTANT LLC 776 PORTOLA WAY SUITE 203 NAPA CA 94559 NURSING REGISTRY 428717 9 2455555 2455555 CCRC PATIENT SERVICES 623311 10173945 10173945 CCRC ASSISTED LIVING 623311 8501283 8501283 CCRC ANCILLARY REVENUE 623311 118550 118550 18793778 94358 94358 53781 55879 -2098 -2098 -2098 21341593 18793778 0 92260 178033 178033 9861213 8772212 963605 125396 222751 173144 49607 1654849 1409879 199205 45765 777119 681952 85957 9210 892135 892135 215266 215266 61224 61224 8974 8974 2089914 1650340 439574 80007 72856 7151 421217 235637 185580 6038 6038 992890 818824 174066 30256 14187 16069 13116 9094 4022 183081 183081 1617635 1504411 113224 380031 380031 DINING SERVICES CONTRAC 1531085 1531085 ANCILLARY COSTS 1235515 1235515 MEDICAL SUPPLIES 232779 232779 BAD DEBT EXPENSE 210000 210000 329580 221177 108018 385 23224708 18883317 4153484 187907 777778 659993 15178 18806 1652837 1699786 1596559 2589206 95923 28896 112954 99559 41765887 6042350 36887020 35723537 2468177 2910518 159108 132779 43765534 43863080 1807308 976512 30034 0 4891002 4591892 2845245 5516556 9573589 11084960 X 29753139 28741222 4438806 4036898 34191945 32778120 43765534 43863080 X -1883115 388841 80449 X 0 1 X 1 0 X 363120 441443 350478 609783 2455555 4220379 19154573 8439920 17409358 15547421 18793778 79345050 19517693 8881363 17759836 16157204 21249333 83565429 37655 2210 4880 25455 1780 71980 777361 338055 43830 1159246 37655 2210 782241 363510 45610 1231226 82334203 268459 80038 166723 143976 94358 753554 268459 80038 166723 143976 94358 753554 19786152 8961401 17926559 16301180 21343691 84318983 0.97650 0.97160 0.00890 0.01330 X PART III, COLUMN (B): THE ORGANIZATION FILED A SHORT PERIOD RETURN REFLECTING THE SIX-MONTH PERIOD FROM JULY 1, 2020 TO DECEMBER 31, 2020. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X COMMUNITY ENRICHMENT 0 1 33954 4996 23591 15359 0 283510 0 0 283510 283510 0 0 283510 283510 0 0 283510 283510 3229 3229 283510 283510 7198 7198 283510 0.00000 1.00000 0.00000 1 0 10510000 10510000 29818322 5449721 24368601 346904 67530 279374 1055866 525099 530767 34795 34795 35723537 DUE TO RELATED ORGANIZATIONS 5451348 REFUNDABLE ENTRANCE FEES 65208 5516556 X PART III, LINE 1A: THE COMMUNITY OPERATES A JUDAICA MUSEUM ("MUSEUM"). THE MUSEUM'S COLLECTION CONSISTS OF ART OBJECTS THAT ARE HELD FOR EDUCATIONAL AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGED AND PRESERVED. ACTIVITIES TO VERIFY THE EXISTENCE OF THE ITEMS AND TO ASSESS THE CONDITION OF EACH ITEM ARE PERFORMED CONTINUOUSLY. IN ACCORDANCE WITH THE RECOMMENDATIONS OF THE PROPERTY, PLANT, AND EQUIPMENT TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION (FASB ASC 958-360), THE COMMUNITY HAS ELECTED TO EXCLUDE THE VALUE OF THE MUSEUM'S COLLECTION FROM THE STATEMENT OF FINANCIAL POSITION AND GIFTS IN KIND ARE NOT RECOGNIZED IN THE STATEMENT OF ACTIVITIES. PURCHASE OF ART OBJECTS FOR THE PERMANENT COLLECTION ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE STATEMENT OF ACTIVITIES. TO DATE, THE COMMUNITY HAS NOT MADE ANY PURCHASES OF ART OBJECTS FOR THE MUSEUM. PART III, LINE 4: THE COMMUNITY OPERATES A JUDAICA MUSEUM WHICH HAS A COLLECTION OF VARIOUS ART OBJECTS THAT ARE HELD FOR EDUCATIONAL AND CURATORIAL PURPOSES TO BRING THE COMMUNITY TOGETHER AND ENRICH THE LIVES OF JEWISH ELDERLY AND OTHERS IN THE COMMUNITY. PART IV, LINE 1B: THE ORGANIZATION HOLDS RESIDENT FUNDS IN TRUST ACCOUNTS ON BEHALF OF ITS RESIDENTS. PART V, LINE 4: THE ENDOWMENT FUND IS USED FOR THE BENEVOLENCE OF RESIDENTS WHO HAVE EXHAUSTED THEIR FINANCIAL RESOURCES. 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 BRIAN KALLIO SKILLED NURSING ADMINISTRATOR 170397 0 0 0 0 0 0 0 7636 0 178033 0 0 0 NAHEED ASALATI RESIDENTIAL LIVING ADVISOR 95515 0 54500 0 4664 0 4473 0 7636 0 166788 0 0 0 BETH KYMAN PHILANTHROPY DIRECTOR 115996 0 0 0 30224 0 0 0 6363 0 152583 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. THE FOLLOWING INDIVIDUALS RECEIVED SEVERANCE IN 2023: BETH KYMAN - $17,386 TODD S. MURCH - $250,000 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 REUTLINGER COMMUNITY GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE REUTLINGER COMMUNITY FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF TRUST ASSETS 46,949. EMPLOYEE RETENTION CREDIT RECEIVED 33,500. 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 N/A 0 ESKATON FOUNTAINWOOD LODGE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 275246432 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 N/A 0 ESKATON LODGE GRANITE BAY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 941663809 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 N/A 0 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906316 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 N/A 0 ESKATON VILLAGE GRASS VALLEY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 943358174 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 N/A 0 ESKATON VILLAGE PLACERVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 270704516 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 N/A 0 ESKATON VILLAGE ROSEVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 680472230 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 N/A 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 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 ESKATON PROPERTIES INC E 5451349 EOY BALANCE ESKATON PROPERTIES INC M 892135 FMV ESKATON PROPERTIES INC P 18892267 FMV