2022-11-04T16:04:38-05:00 2021-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2021-01-01 942906316 ESKATON PROPERTIES INC ESKA 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MARK JENKINS CFO 9163340810 2022-10-25 1 MARK JENKINS XXX-XX-XXXX TRACY S PAGLIA P00366884 2099556100 2022-10-25 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z TODD S MURCH 5105 MANZANITA AVENUE CARMICHAEL CA 95608 228757684 0 X WWW.ESKATON.ORG X 1983 CA TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 11 10 1660 13 2268949 0 9798420 2945146 90466301 92804496 8468855 15824100 7718687 6608034 116452263 118181776 4000000 0 0 0 60725269 63602874 0 0 0 46751553 48716917 111476822 112319791 4975441 5861985 165503582 167431706 102456874 98845545 63046708 68586161 X THE PRIMARY MISSION IS TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 0 0 44776998 0 46921231 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: 103,806 / HOME HEALTH VISITS: 11,008. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT. 34272699 0 45883265 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: 161,984 / INDEPENDENT LIVING RESIDENT DAYS: 33,782 / ASSISTED LIVING & MEMORY CARE RESIDENT DAYS: 31,928. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT. 79049697 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 114 0 1 1660 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 1 1 CA X DAN SEILER 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 TODD S MURCH PRESIDENT/CEO 40.00 14.00 X X 859415 0 291679 SHERI PEIFER SECRETARY/SVP & CSO 40.00 14.00 X 416000 0 74453 MARK JENKINS SVP & CFO 40.00 14.00 X 374640 0 9502 CHARLES GARCIA CHIEF INFORMATION OFFICER 40.00 0.00 X 300890 0 42547 ROBERT BRANDI VP, HEALTHCARE SERVICES 40.00 0.00 X 246400 0 35689 THOMAS GARBERSON GENERAL COUNSEL 40.00 0.00 X 238050 0 35354 HEATHER CRAIG EXEC DIR, ESKATON CARE GREENHAVEN 40.00 0.00 X 228600 0 29062 STEPHEN FIFE EXEC DIR, ESKATON CARE FAIR OAKS 40.00 0.00 X 206091 0 36265 GREGORY KLICK EXEC DIR, ESKATON VILLAGE CARMICHAEL 40.00 0.00 X 210204 0 16770 DANIEL SEILER DIRECTOR OF FINANCE 40.00 0.00 X 191500 0 34153 TIGHE HAMMAM VP, RESIDENTIAL SERVICES 15.00 30.00 X 194600 0 26437 PENNY MALLETTE EXEC DIR, O'CONNOR WOODS 40.00 0.00 X 186000 0 34090 DONNA WILLIAMS DIRECTOR OF NURSING 40.00 0.00 X 190109 0 17620 JEREMY PANTOVICH EXEC DIR, ESKATON CARE MANZANITA 40.00 0.00 X 191316 0 16202 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 4033815 0 699823 77 0 1 0 MORRISON LIVING PO BOX 102289 ATLANTA GA 30368 DINING SERVICES 2936870 SIGNATURE STAFF RESOURCES LLC 1460 T L TOWNSEND DRIVE 104 ROCKWALL TX 75032 NURSING REGISTRY 1690057 INTECH MECHANICAL COMPANY LLC 7501 GALILEE ROAD ROSEVILLE CA 95678 EQUIPMENT MAINTENANCE 1574533 TWOMAGNETS INC 340 S LEMON AVENUE 5028 WALNUT CA 91789 NURSING REGISTRY 903598 A-Z CONSTRUCTION 7405 GREENBACK LANE 198 CITRUS HEIGHTS CA 95610 CONSTRUCTION 565604 32 2647776 94498 202872 2945146 SKILLED NURSING SERVICES 623110 43975878 43975878 CCRC SERVICES 623311 33450931 33450931 ASSISTED LIVING SERVICES 623312 7673848 7673848 OTHER RESIDENTIAL CARE SERVICES 623990 3950556 3950556 HOME HEALTH CARE SERVICES 621610 2885085 2885085 868198 868198 92804496 1006138 -522859 1528997 120389870 5004000 108745908 1830000 11643962 3174000 14817962 14817962 MGMT/SUPPORT SERVICES FEES 541611 5988149 2791808 3196341 OTHER REVENUE 999900 619885 619885 6608034 118181776 92804496 2268949 20163185 X 3463325 3463325 47322232 35311918 12010314 112200 954269 -842069 9020437 7991212 1029225 3684680 2706051 978629 1637071 1637071 121650 121650 344654 344654 11903554 9988846 1914708 1053493 82600 970893 2091544 1074486 1017058 1425265 1425265 3799339 3169560 629779 293664 114433 179231 44133 1945 42188 2592416 2113277 479139 7598428 7055695 542733 2072772 2072772 LEGAL SETTLEMENTS 4261311 4261311 ANCILLARY COSTS 2847284 2847284 QUALITY ASSURANCE FEES 1616109 1616109 FOOD FOR PATIENTS/RESID 1561055 1561055 3453175 2460957 992218 112319791 79049697 33270094 0 10071377 11073140 1043709 1658416 7935513 7911128 844000 1034000 573536 600444 1002335 965356 193243879 150659189 48193914 42584690 76161654 74216604 3312067 3328094 16365477 24059834 165503582 167431706 6224774 6456079 7372503 7489600 63120269 59904382 2187651 2053195 2018346 0 21533331 22942289 102456874 98845545 X 63039205 68578658 7503 7503 63046708 68586161 165503582 167431706 X 5861985 -4304070 3981538 X 0 1 X 1 0 X 4241942 1505173 156192 9798420 2945146 18646873 95831139 94915747 100481725 90466301 92804496 474499408 100073081 96420920 100637917 100264721 95749642 493146281 6119184 8294880 3174653 6307722 2607881 26504320 0 6119184 8294880 3174653 6307722 2607881 26504320 466641961 1234044 1812943 1547721 1132523 1528997 7256228 101880 84814 186694 1335924 1897757 1547721 1132523 1528997 7442922 3684535 3426648 4630715 3816226 15558124 101409005 102003212 105612286 106027959 101094865 516147327 0.90410 0.91180 0.01440 0.01450 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER NON-OPERATING INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 3340707 67015 437684 25210 3820196 2892653 60316 412538 24800 3340707 2403637 17221 477255 5460 2892653 2551218 15628 -154768 8441 2403637 0.51640 0.13070 0.35290 0 1 1 9326810 9326810 79631624 77570925 2060699 73178026 48616711 24561315 29493138 24471553 5021585 1614281 1614281 42584690 ASSOCIATE MEMBER/PATIENT DEPOSITS 2799349 DUE FROM RELATED PARTIES 14231239 DUE FROM LIABILITY INSURER 3392752 DEFERRED FINANCING COST 1141937 PENSION ASSET 2494557 24059834 SELF-INSURED WORKERS' COMP 11721060 REFUNDABLE CCRC MBRSHIP CONTRACTS 367476 PROFESSIONAL LIABILITY 7387752 DUE TO RELATED PARTIES 186918 OTHER LIABILITIES 1104513 SELF-INSURED HEALTH PLAN LIABILITY 2174570 22942289 X 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, 2021 AND 2020, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. X X X X 0 1 0 0 0 0 0 1 0 TODD S MURCH PRESIDENT/CEO 679420 0 179995 0 0 0 269275 0 22404 0 1151094 0 0 0 SHERI PEIFER SECRETARY/SVP & CSO 348000 0 68000 0 0 0 44344 0 30109 0 490453 0 0 0 MARK JENKINS SVP & CFO 314640 0 60000 0 0 0 6863 0 2639 0 384142 0 0 0 CHARLES GARCIA CHIEF INFORMATION OFFICER 300890 0 0 0 0 0 39391 0 3156 0 343437 0 0 0 ROBERT BRANDI VP, HEALTHCARE SERVICES 246400 0 0 0 0 0 5747 0 29942 0 282089 0 0 0 THOMAS GARBERSON GENERAL COUNSEL 238050 0 0 0 0 0 5559 0 29795 0 273404 0 0 0 HEATHER CRAIG EXEC DIR, ESKATON CARE GREENHAVEN 203600 0 25000 0 0 0 7020 0 22042 0 257662 0 0 0 STEPHEN FIFE EXEC DIR, ESKATON CARE FAIR OAKS 206091 0 0 0 0 0 6453 0 29812 0 242356 0 0 0 GREGORY KLICK EXEC DIR, ESKATON VILLAGE CARMICHAEL 210204 0 0 0 0 0 4763 0 12007 0 226974 0 0 0 DANIEL SEILER DIRECTOR OF FINANCE 174000 0 17500 0 0 0 4511 0 29642 0 225653 0 0 0 TIGHE HAMMAM VP, RESIDENTIAL SERVICES 194600 0 0 0 0 0 4500 0 21937 0 221037 0 0 0 PENNY MALLETTE EXEC DIR, O'CONNOR WOODS 186000 0 0 0 0 0 4388 0 29702 0 220090 0 0 0 DONNA WILLIAMS DIRECTOR OF NURSING 190109 0 0 0 0 0 5748 0 11872 0 207729 0 0 0 JEREMY PANTOVICH EXEC DIR, ESKATON CARE MANZANITA 191316 0 0 0 0 0 4338 0 11864 0 207518 0 0 0 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, SHERI PEIFER, AND CHARLES GARCIA PARTICIPATED IN THE PLAN DURING THE YEAR AND RECEIVED CONTRIBUTIONS OF $227,461, $35,194, AND $30,342, 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 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. A ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS 943130123 00037CNC0 2013-09-17 19200000 TO REFUND PRIOR ISSUE DATED 4/10/08, WHICH REFUNDED 1999 & 2000 ISSUES 0 0 0 B ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS 943130123 00037CUQ1 2013-06-06 55568973 PROVIDE FUNDS TO REFUND PRIOR ISSUE DATED 05/15/08 0 0 0 C CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 1307955V5 2012-05-22 39890381 PROVIDE FUNDS TO REFUND PRIOR ISSUE DATED 2/10/05; FINANCE IMPROV. & EQUIP. 0 0 0 A 9225000 19200000 19200000 2013 1 0 1 1 B 12060000 55568973 4147750 932004 50489219 2013 1 0 1 1 C 10660000 40183124 3762412 723658 8085284 27611770 2015 1 0 1 1 B 0 1 1 1 0 0.00000 0.00910 0.00910 1 0 1 C 0 1 1 1 0 0.00000 0.00000 0.00000 1 0 1 A 0 0 0 1 1 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 0 0 1 0 0 0 0 1 A 1 B 1 C 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS DATE THE REBATE COMPUTATION WAS PERFORMED: 12/01/2021 ISSUER NAME: ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS DATE THE REBATE COMPUTATION WAS PERFORMED: 12/01/2021 ISSUER NAME: CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/01/2021 SCHEDULE K SUPPLENTAL INFORMATION PART I, ISSUE A, COLUMN (E) - ISSUE PRICE: THE ISSUE PRICE REPORTED ON FORM 8038, PART III, LINE 21 BOX (B) WAS INCORRECTLY LISTED AS $23,500,000. THE CORRECT AMOUNT SHOULD HAVE BEEN $19,200,000. PART II, LINE 3, COLUMN C: TOTAL PROCEEDS EXCEED ISSUE PRICE BY $292,743 DUE TO INVESTMENT PROCEEDS EARNED DURING THE PROJECT PERIOD. 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 OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 2,341,518. MANAGEMENT AND GENERAL EXPENSES 1,586,900. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,928,418. DINING SERVICES: PROGRAM SERVICE EXPENSES 2,889,028. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,889,028. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 4,758,300. MANAGEMENT AND GENERAL EXPENSES 327,808. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,086,108. FORM 990, PART XI, LINE 9: PENSION RELATED CHANGES OTHER THAN NET PERIODIC PENSION COST 3,458,679. PARTNERSHIP UBI FOR TAX PURPOSES, NOT FOR BOOK PURPOSES 522,859. ESKATON LODGE GRANITE BAY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 941663809 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 THE REUTLINGER COMMUNITY 4000 CAMINO TASSAJARA DANVILLE CA 94506 943201366 CARE OF ELDERLY JEWISH COMMUNITY 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 1 LIVABLE DESIGN 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942243808 PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERS CA N/A C 1 0 0 1 1 1 0 0 0 0 1 0 1 0 0 0 0 1 1 0 ESKATON LODGE GRANITE BAY C 961871 FMV ESKATON VILLAGE GRASS VALLEY C 1571774 FMV ESKATON VILLAGE PLACERVILLE C 74236 FMV ESKATON LODGE GRANITE BAY D 247306 EOY BALANCE ESKATON VILLAGE PLACERVILLE D 279461 EOY BALANCE ESKATON D 3464186 EOY BALANCE ESKATON FOUNDATION D 111696 EOY BALANCE ESKATON FOUNTAINWOOD LODGE D 4292060 EOY BALANCE THE REUTLINGER COMMUNITY D 5092787 EOY BALANCE ESKATON VILLAGE ROSEVILLE D 315641 EOY BALANCE ESKATON LODGE GRANITE BAY L 369515 FMV ESKATON VILLAGE GRASS VALLEY L 603362 FMV ESKATON VILLAGE ROSEVILLE L 478835 FMV ESKATON VILLAGE PLACERVILLE L 279790 FMV ESKATON L 73630 FMV THE REUTLINGER COMMUNITY L 769678 FMV ESKATON LODGE GRANITE BAY Q 4038928 FMV ESKATON VILLAGE GRASS VALLEY Q 5672201 FMV ESKATON VILLAGE ROSEVILLE Q 5367676 FMV ESKATON VILLAGE PLACERVILLE Q 5122479 FMV ESKATON Q 1271946 FMV ESKATON FOUNDATION Q 207932 FMV ESKATON FOUNTAINWOOD LODGE Q 538992 FMV THE REUTLINGER COMMUNITY Q 15147130 FMV ESKATON R 200000 FMV ESKATON FOUNTAINWOOD LODGE R 939209 FMV