2014-11-12T19:38:42-06:00 2013-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 100 STOCKTON CA 952192303 990 2013-01-01 680227233 ESKATON FOUNDATION ESKA 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 BILL PACE CFO 9163340810 2014-11-11 1 TRACY S PAGLIA P00366884 2099556100 2013 2015-11-30 17:44:51Z TODD S MURCH 5105 MANZANITA AVENUE CARMICHAEL CA 95608 1709854 0 X WWW.ESKATON.ORG X 1989 CA TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. 18 17 4 0 0 0 2001997 1210754 0 0 74028 142698 -9845 8749 2066180 1362201 335511 426387 0 0 527746 528264 0 0 487252 228814 281850 1092071 1236501 974109 125700 2903725 3245069 113399 166544 2790326 3078525 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 395532 395532 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, TELEPHONE REASSURANCE, LIVE WELL AT HOME, 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. 30855 30855 0 THE 2013 WES JUSTYN GOLF CLASSIC: SEVENTY PERCENT OF THE PROCEEDS WERE USED TO IMPROVE THE LIVES OF LOW-INCOME SENIORS BY PROVIDING TRANSPORTATION. 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. 426387 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 9 0 1 4 1 0 0 0 0 0 1 1 0 0 0 0 X 18 17 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 PRESIDENT & CEO 2.00 52.00 X X 0 528247 131080 BRITT REDFIELD BOARD MEMBER 2.00 X 0 0 0 TIM RAY 2ND VICE CHAIR 2.00 X X 0 0 0 DAVE DESS BOARD MEMBER 2.00 X 0 0 0 PAMELA SCHUBERT CHAIR 2.00 X X 0 0 0 GUY ADAMS BOARD MEMBER 1.00 X 0 0 0 CYNTHIA ADAMSON BOARD MEMBER 1.00 X 0 0 0 TOM ARJIL BOARD MEMBER 1.00 X 0 0 0 WINNIE COMSTOCK-CARLSON BOARD MEMBER 1.00 X 0 0 0 MELINDA EPPLER VICE CHAIR 2.00 X 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 BOARD MEMBER 1.00 0.70 X 0 0 0 SHAWN KASSEL BOARD MEMBER 1.00 X 0 0 0 THERESA PAIGE BOARD MEMBER 1.00 X 0 0 0 DOUG WAGEMANN BOARD MEMBER 1.00 X 0 0 0 KEN WENHAM BOARD MEMBER 1.00 X 0 0 0 DARCI GILBERT BOARD MEMBER (THROUGH NOV 2013) 1.00 X 0 0 0 BILL PACE CFO 2.00 52.00 X 0 332937 33731 ELIZABETH DONOVAN COO 2.00 52.00 X 0 310900 20621 KIM RHINEHELDER VP, PHILANTHROPY 40.00 X 186430 0 25068 186430 1172084 210500 1 0 1 0 0 165300 623727 421727 1210754 49407 49407 410088 316797 93291 93291 93291 39605 165300 30856 8749 8749 1362201 0 0 151447 271923 271923 154464 154464 211498 70499 140999 183020 52572 130448 108780 30460 78320 24966 7240 17726 42000 42000 19792 19792 65427 49332 16095 25891 8630 17261 20234 10117 10117 8989 8989 5420 5420 SPECIAL EVENT 76286 76286 DUES & SUBSCRIPTIONS 12888 12888 4923 4923 1236501 426387 322862 487252 446979 524869 323286 73332 376173 18293 1300 4196 54417 34747 1012 19670 1676497 2493601 78478 111108 2903725 3245069 113399 166544 113399 166544 X 1419042 1551398 845024 994210 526260 532917 2790326 3078525 2903725 3245069 X 125700 166908 -4409 X 0 1 X 1 0 X 670932 501180 1249806 2001997 1210754 5634669 670932 501180 1249806 2001997 1210754 5634669 3311657 2323012 23869 23212 27775 37232 49407 161495 5796164 264294 0.40080 0.38600 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 54417 34747 19670 19670 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, 2013 AND 2012, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. SENIOR SWING GOLF TOURNAMENT 204905 165300 39605 800 7318 8550 13688 500 204905 165300 39605 800 7318 8550 13688 500 30856 8749 1 ESKATON PROPERTIES INC 5105 MANZANITA AVE CARMICHAEL CA 95608 942906316 501(C)(3) 224118 PROGRAM SUPPORT ESKATION ROSEVILLE MANOR 5105 MANZANITA AVE CARMICHAEL CA 95608 331148888 501(C)(3) 6500 PROGRAM SUPPORT ESKATON VILLAGE GRASS VALLEY 5105 MANZANITA AVE CARMICHAEL CA 95608 943358174 501(C)(3) 5775 PROGRAM SUPPORT ESKATON LODGE GOLD RIVER 5105 MANZANITA AVE CARMICHAEL CA 95608 941663809 501(C)(3) 5412 PROGRAM SUPPORT ESKATON VILLAGE ROSEVILLE 5105 MANZANITA AVE CARMICHAEL CA 95608 680472230 501(C)(3) 8232 PROGRAM SUPPORT 5 0 EMPLOYEE EMERGENCY ASSISTANCE FUND DISTRIBUTIONS 17 3671 RESIDENT ASSISTANCE FUNDS DISTRIBUTIONS 10 89772 INTERGENERATIONAL PROGRAM DISTRIBUTIONS 11 61021 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 PRESIDENT & CEO 0 451219 0 76998 0 30 0 103087 0 27993 0 659327 0 0 BILL PACE CFO 0 285500 0 47407 0 30 0 5738 0 27993 0 366668 0 0 ELIZABETH DONOVAN COO 0 272650 0 38250 0 0 0 7650 0 12971 0 331521 0 0 KIM RHINEHELDER VP, PHILANTHROPY 186430 0 0 0 0 0 4195 0 20873 0 211498 0 0 0 PART I, LINE 4B THE PLAN IS LIMITED TO KEY EMPLOYEES WHO ARE DESIGNATED BY THE COMMITTEE. 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 SENIOR 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. 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 WITH THE POWER TO APPOINT ALL DIRECTORS OTHER THAN THE PRESIDENT OF THE CORPORATION. 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 UTILIZING DATA FROM COMPARABLE ORGANIZATIONS. THIS PROCESS IS PERFORMED ANNUALLY. THE LAST REVIEW WAS NOVEMBER 2013. 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 -4,409. ESKATON GOLD RIVER LODGE 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 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 ESKATON PROPERTIES INC B 224118 FMV ESKATON PROPERTIES INC C 623727 FMV ESKATON PROPERTIES INC R 52892 FMV