2016-11-15T12:39:32-06:00 2015-12-31 910189318 Moss Adams LLP 3121 W March Ln Ste 200 Stockton CA 952192367 990 2015-01-01 680227233 Eskaton Foundation ESKA 9163340810 5105 Manzanita Avenue Carmichael CA 95608 Bill Pace CFO 9163340810 2016-11-10 1 Tracy S Paglia P00366884 2099556100 2016-11-10 2015 2017-02-10 21:41:12Z TODD S MURCH 5105 Manzanita Avenue Carmichael CA 95608 3421479 0 X WWW.ESKATON.org X 1989 CA To enhance the quality of life of seniors through innovative health, housing and social services. 16 15 7 0 0 0 1424270 1592331 0 0 320337 270664 -7093 64 1737514 1863059 249681 630429 0 0 509462 542622 0 0 485750 377038 308017 1136181 1481068 601333 381991 3707295 3800396 148475 188519 3558820 3611877 Eskaton Foundation's primary mission is to advance Eskaton's ability to provide accessible, innovative services for seniors by nurturing a philanthropic environment that fosters volunteer involvement, donor relations and stewardship. 0 0 598083 598083 0 Contributions to meet the mission of Eskaton Foundation supporting Eskaton Kids Connection, Transportation Plus, Therapeutic Music, No One Dies Alone and Spiritual Care, Building of a New Community Room, Adult Day Health Care Services, and financial assistance to Eskaton residents who may run out of funds and may not be able to afford their ongoing rent and/or services, among many other purposes. Please visit the Eskaton website (www.eskaton.org) for the Eskaton annual report. 32346 32346 0 The 2015 Wes Justyn Golf Classic: seventy percent of the proceeds were allocated to a therapeutic and healing garden project at Eskaton Care Center Greenhaven. Thirty percent of the proceeds were invested in Eskaton Foundation's Board designated fund for the purpose of supporting Eskaton residents who may run out of funds and may not be able to afford their ongoing rent and/or services. Please visit the Eskaton website (www.eskaton.org) for the Eskaton annual report. 630429 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 12 0 1 7 1 0 0 0 0 0 1 1 0 0 0 0 X 16 15 0 1 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X X Eduard Boogaard 9163395688 5105 Manzanita Avenue Carmichael CA 95608 Todd Murch CEO 2.00 52.00 X X 0 943093 35455 Guy Adams thru 122015 Board Member 1.00 X 0 0 0 Tom Arjil Board Member 1.00 X 0 0 0 Dave Dess Vice Chair 2.00 X 0 0 0 Shirley Farinha Board Member 1.00 X 0 0 0 Kevin Hamm Board Member 1.00 X 0 0 0 Robert Harris Board Member 1.00 X 0 0 0 Wes Justyn thru 122015 Board Member 1.00 1.40 X 0 0 0 Theresa Paige thru 122015 Board Member 1.00 X 0 0 0 Tim Ray Chair 2.00 X 0 0 0 Doug Wagemann thru 112015 Board Member 1.00 X 0 0 0 Ed Cotney Board Member 1.00 X 0 0 0 Keith Collins thru 102015 Board Member 1.00 X 0 0 0 Magno Garay thru 102015 Board Member 1.00 X 0 0 0 Pramila Kriplani Board Member 1.00 X 0 0 0 Brianna Lierman thru 052015 Board Member 1.00 X 0 0 0 Wendy Beecham Board Member 1.00 X 0 0 0 Robin Bevier Board Member 1.00 X 0 0 0 Melinda Eppler Board Member 1.00 X 0 0 0 Jeff Grahling Board Member 1.00 X 0 0 0 Andrew Grant Board Member 1.00 X 0 0 0 Al Kahane Board Member 1.00 X 0 0 0 Amelya Stevenson 2nd Vice Chair 2.00 X 0 0 0 KEN WENHAM Board Member (through 1/2015) 1.00 X 0 0 0 Bill Pace CFO 2.00 52.00 X 0 410890 33466 Elizabeth Donovan Secretary 2.00 52.00 X 0 383680 19523 Kim Rhinehelder President 40.00 X 205182 0 24928 205182 1737663 113372 1 0 1 0 0 168735 897595 526001 1592331 55797 55797 1740941 1526074 214867 214867 214867 32410 168735 32346 64 64 1863059 0 0 270728 398299 398299 232130 232130 210223 90561 119662 190580 81950 108630 116609 50142 66467 25210 10840 14370 49500 21285 28215 25664 25664 55115 55115 53275 22908 30367 48 21 27 18039 7757 10282 225 97 128 13848 13848 13807 5937 7870 Special Events 71413 30707 40706 Social Responsibility 3500 1505 1995 Tax & Licenses 1200 516 684 2383 1151 1232 1481068 630429 364889 485750 767668 809515 102044 69244 60951 58547 6175 8720 75013 64435 23829 10578 2623400 2681931 123228 161861 3707295 3800396 148475 188519 148475 188519 X 1645789 1779649 1369999 1292906 543032 539322 3558820 3611877 3707295 3800396 X 381991 -325417 -3517 X 0 1 X 1 0 X 1249806 2001997 1210754 1424270 1592331 7479158 1249806 2001997 1210754 1424270 1592331 7479158 4225961 3253197 27775 37232 49407 45801 55797 216012 7695170 153905 0.42280 0.43100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 75013 64435 10578 10578 X Part X, Line 2: FASB ASC TOPIC 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. AT DECEMBER 31, 2015 AND 2014, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. Golf Tournament 201145 168735 32410 6036 9794 14878 1638 201145 168735 32410 6036 9794 14878 1638 32346 64 1 Eskaton Properties Inc 5105 Manzanita Ave Carmichael CA 95608 942906316 501(c)(3) 310339 Program Support Eskaton 5105 MANZANITA AVE CARMICHAEL CA 95608 942906307 501(c)(3) 73040 PROGRAM SUPPORT 2 0 EMPLOYEE EMERGENCY ASSISTANCE FUND DISTRIBUTIONS 30 9613 RESIDENT ASSISTANCE FUNDS DISTRIBUTIONS 7 64280 Intergenerational Program Distributions 15 11571 Transportation Plus 2208 146666 Part I, Line 2: Recipients of funding are required to complete an application and narrative describing how the money will enhance the lives of seniors. DECISIONS FOR THE AMOUNT OF FUNDING ARE MADE UPON THE REVIEW AND APPROVAL OF THE PRESIDENT, SECRETARY, AND VICE-PRESIDENT OF PHILANTHROPY. Annually, the Vice President of Philanthropy reviews Eskaton Foundation's distributions to verify that the money was spent as the donors intended. 0 1 0 0 0 0 0 0 0 Todd Murch CEO 0 479360 0 197359 0 266374 0 7950 0 27505 0 978548 0 0 Bill Pace CFO 0 303390 0 107500 0 0 0 5961 0 27505 0 444356 0 0 Elizabeth Donovan Secretary 0 308680 0 75000 0 0 0 7950 0 11573 0 403203 0 0 Kim Rhinehelder President 202682 0 2500 0 0 0 4729 0 20199 0 230110 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 10 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 Murch received a payment from the plan in the amount of $240,708. 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. 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 B, line 11 Data to prepare the 990 is gathered by the lead accountant. The return is prepared by a professional accounting firm and reviewed by the Director of Finance and the CFO. The final 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. 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 COMPENSATION OF THE CEO IS DETERMINED BY A COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. THE COMPENSATION COMMITTEE UTILIZES THE SERVICES OF A PROFESSIONAL COMPENSATION CONSULTANT THAT PROVIDES DATA FROM A WIDE RANGE OF COMPARABLE ORGANIZATIONS. FOR THE COO, CFO, AND OTHER HIGHLY COMPENSATED EMPLOYEES, COMPENSATION IS DETERMINED BY THE CEO BASED ON ANNUAL (COO AND CFO) OR PERIODIC (OTHER HIGHLY COMPENSATED EMPLOYEES) RECOMMENDATIONS FROM A PROFESSIONAL COMPENSATION CONSULTANT AND/OR DATA FROM SURVEYS OF COMPARABLE ORGANIZATIONS. THIS PROCESS IS PERFORMED ANNUALLY. THE LAST REVIEW WAS NOVEMBER 2015. Form 990, Part VI, Section C, line 19 Eskaton Foundation's governing documents and conflict of interest policy are not routinely available to the public. The Eskaton Foundation financial statements are available to the public through guidestar and upon request. Form 990, Part XI, line 9: Change in Value of Charitable Gift Annuities -4,288. Grant Adjustment 771. Eskaton Lodge Granite Bay 5105 Manzanita Avenue Carmichael CA 95608 941663809 Senior Residences & Services CA 501(c)(3) Line 9 Eskaton 1 Eskaton Village Grass Valley 5105 Manzanita Avenue Carmichael CA 95608 943358174 Senior Residences & Services CA 501(c)(3) Line 9 Eskaton 1 Eskaton Village Roseville 5105 Manzanita Avenue Carmichael CA 95608 680472230 Senior Residences & Services CA 501(c)(3) Line 9 Eskaton 1 Eskaton Village Placerville 5105 Manzanita Avenue Carmichael CA 95608 270704516 Senior Residences & Services CA 501(c)(3) Line 9 Eskaton 1 Eskaton 5105 Manzanita Avenue Carmichael CA 95608 942906307 Senior home-based Services CA 501(c)(3) Line 9 N/A 0 Eskaton Properties Inc 5105 Manzanita Avenue Carmichael CA 95608 942906316 Senior Residences & Services CA 501(c)(3) Line 9 Eskaton 1 Eskaton Fountainwood Lodge 5105 Manzanita Avenue Carmichael CA 95608 275246432 Senior Residences & Services CA 501(c)(3) Line 9 Eskaton 1 California Health Care 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 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Eskaton B 73040 FMV Eskaton Properties Inc B 310339 FMV Eskaton Properties Inc C 897595 FMV Eskaton properties Inc E 57051 EOY Balance