2022-11-04T16:17:07-05:00 2021-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2021-01-01 943201366 THE REUTLINGER COMMUNITY REUT 9256482800 4000 CAMINO TASSAJARA DANVILLE CA 94506 MARK JENKINS CFO 9163340810 2022-10-25 1 MARK JENKINS 999009999 TRACY S PAGLIA P00366884 2099556100 2022-10-25 0 AAL1 IAL1 2021 2022-09-23 18:48:47Z TODD MURCH 5105 MANZANITA AVENUE CARMICHAEL CA 95608 17949134 0 X WWW.RCJL.ORG X 1994 CA PROVIDE QUALITY HEALTH CARE & SUPPORT SERVICES TO SENIORS WITH A COMMITMENT TO JEWISH VALUES. 11 10 525 13 0 0 441443 350478 8439920 17409358 80038 184445 0 0 8961401 17944281 0 0 0 0 6455209 11886156 0 0 0 4054502 9032499 10509711 20918655 -1548310 -2974374 53257073 53732663 9147156 11699449 44109917 42033214 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 17195906 0 17409358 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: 16,338 / ASSISTED LIVING & MEMORY CARE RESIDENT DAYS: 26,908.PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT. 17195906 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 14 0 1 525 1 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 1 1 0 CA X DAN SEILER 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 TODD S MURCH PRESIDENT/CEO 2.00 52.00 X X 0 859415 291679 SHERI PEIFER SECRETARY/SVP & CSO 2.00 52.00 X 0 416000 74453 MARK JENKINS SVP & CFO 2.00 52.00 X 0 374640 9502 BRIAN MORROW CFO (THRU 7/21) 40.00 0.00 X 181648 0 3905 SALVE MADULI REGISTERED NURSE 40.00 0.00 X 144693 0 6691 THELMA JARBO MDS COORDINATOR 40.00 0.00 X 126792 0 6744 JAY ZIMMER - FORMER EXEC DIR/CEO/PRESIDENT 0.00 0.00 X 130000 0 0 MARIE AUSTERO DIRECTOR OF STAFF DEVELOPMENT 40.00 0.00 X 122634 0 6671 EDRIC SERRANO IP/QA NURSE 40.00 0.00 X 121463 0 6680 EMMA ESPERON LICENSED VOCATIONAL NURSE 40.00 0.00 X 118273 0 6665 PATRICIA MCFARLAND CHAIR 0.10 0.80 X 0 0 0 SARAH STEENHAUSEN VICE CHAIR 0.10 0.80 X 0 0 0 LAWRENCE GARCIA BOARD MEMBER 0.10 0.80 X 0 0 0 NANCY HEFFERNAN BOARD MEMBER 0.10 0.80 X 0 0 0 MAUREEN HEWITT BOARD MEMBER 0.10 0.80 X 0 0 0 JACQUELYN KUNG BOARD MEMBER 0.10 0.80 X 0 0 0 DAVID LINDEMAN BOARD MEMBER 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 SUSAN DEMAROIS CHAIR (THRU 10/21) 0.10 0.80 X 0 0 0 ROBERT EDMONDSON BOARD MEMBER (THRU 4/21) 0.10 0.80 X 0 0 0 LISA YATES BOARD MEMBER (THRU 5/21) 0.10 0.80 X 0 0 0 945503 1650055 412990 11 1 1 0 MORRISON LIVING PO BOX 102289 ATLANTA GA 30368 DINING SERVICES 1363875 ONR INC 8500 BLUFFSTONE COVE A201 AUSTIN TX 78759 THERAPY REGISTRY 776990 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MANAGEMENT FEES 769678 GSJ CONSTRUCTION COMPANY INC 1079 SUNRISE AVENUE 343 ROSEVILLE CA 95661 CONSTRUCTION 402287 WINDSOR PARKING INC 2116 MYRTLE BEACH LANE DANVILLE CA 94526 PARKING VALET SERVICES 138257 8 95295 255183 350478 CCRC PATIENT SERVICES 623311 9151772 9151772 CCRC ASSISTED LIVING 623311 8145968 8145968 CCRC ANCILLARY REVENUE 623312 111618 111618 17409358 166723 166723 22575 4853 17722 17722 17722 17944281 17409358 0 184445 X 185553 185553 130000 130000 8974307 8184277 790030 158229 110363 47866 1669332 1359256 310076 768735 648345 120390 769678 769678 59228 59228 9190 9190 2155268 1935765 219503 120520 120520 213776 145265 68511 826412 597808 228604 13968 9766 4202 5740 5307 433 223545 223545 1474437 1438756 35681 449311 449311 DINING SERVICES CONTRAC 1500172 1500172 ANCILLARY COSTS 333180 333180 BAD DEBT EXPENSE 262472 262472 MEDICAL SUPPLIES 261452 261452 354150 180177 173973 20918655 17195906 3722749 0 881059 378101 0 2821068 1664635 2042435 1709418 2222219 17080 96381 545674 264531 40776673 2805482 38760622 37971191 9500587 7770605 177998 166132 53257073 53732663 1894435 1285698 198463 32795 5455700 5178794 1598558 5202162 9147156 11699449 X 39632628 37697702 4477289 4335512 44109917 42033214 53257073 53732663 X -2974374 909871 -12200 X 0 1 X 1 0 X 399763 1228859 363120 441443 350478 2783663 15883719 16871317 19154573 8439920 17409358 77758887 16283482 18100176 19517693 8881363 17759836 80542550 46314 47717 37655 2210 4880 138776 777361 777361 46314 47717 37655 2210 782241 916137 79626413 298497 421624 268459 80038 166723 1235341 298497 421624 268459 80038 166723 1235341 16581979 18521800 19786152 8961401 17926559 81777891 0.97370 0.98190 0.01510 0.01610 X PART III, COLUMN (D): 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 27315 35848 27586 35577 0 283510 0 0 283510 283510 3229 3229 283510 283510 7198 7198 283510 283510 55424 55424 283510 283510 19749 19749 283510 0.00000 1.00000 0.00000 1 0 10510000 10510000 28251528 2507988 25743540 442584 36419 406165 967608 261075 706533 604953 604953 37971191 DUE TO RELATED ORGANIZATIONS 5092787 REFUNDABLE ENTRANCE FEES 109375 5202162 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, 2021 AND 2020, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. 0 1 0 0 0 0 0 1 0 TODD S MURCH PRESIDENT/CEO 0 679420 0 179995 0 0 0 269275 0 22404 0 1151094 0 0 SHERI PEIFER SECRETARY/SVP & CSO 0 348000 0 68000 0 0 0 44344 0 30109 0 490453 0 0 MARK JENKINS SVP & CFO 0 314640 0 60000 0 0 0 6863 0 2639 0 384142 0 0 BRIAN MORROW CFO (THRU 7/21) 96516 0 85132 0 0 0 78 0 3827 0 185553 0 0 0 SALVE MADULI REGISTERED NURSE 143215 0 1478 0 0 0 130 0 6561 0 151384 0 0 0 JAY ZIMMER - FORMER EXEC DIR/CEO/PRESIDENT 0 0 130000 0 0 0 0 0 0 0 130000 0 0 0 PART I, LINE 3 COMPENSATION FOR THE PRESIDENT AND 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, LINE 4B 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 AND RECEIVED CONTRIBUTIONS OF $227,461 AND $35,194 RESPECTIVELY, WHICH WERE TRANSFERRED TO A QUALIFIED RETIREMENT PLAN. TODD S. MURCH PARTICIPATED IN THE PLAN DURING THE YEAR AND $41,814 WAS ACCRUED FOR HIS PROJECTED BENEFITS. 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 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 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 IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,312,123. MANAGEMENT AND GENERAL EXPENSES 2,321. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,314,444. OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 623,642. MANAGEMENT AND GENERAL EXPENSES 217,182. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 840,824. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF TRUST ASSETS -12,200. ESKATON LODGE GRANITE BAY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 941663809 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906316 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 ESKATON VILLAGE GRASS VALLEY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 943358174 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 ESKATON VILLAGE ROSEVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 680472230 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 ESKATON VILLAGE PLACERVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 270704516 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 ESKATON 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906307 SENIOR HOME-BASED SERVICES CA 501(C)(3) LINE 10 N/A 0 ESKATON FOUNDATION 5105 MANZANITA AVENUE CARMICHAEL CA 95608 680227233 FUNDRAISING CA 501(C)(3) LINE 7 ESKATON 1 ESKATON FOUNTAINWOOD LODGE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 275246432 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 1 CALIFORNIA HEALTHCARE CONSULTANTS 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942761402 LEASED EMPLOYEES FOR SENIOR RESIDENCES CA 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 5092787 FMV ESKATON PROPERTIES INC M 769678 FMV ESKATON PROPERTIES INC P 15147130 FMV