ESKATON PROPERTIES INCORPORATED: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- ESKATON PROPERTIES INCORPORATED (EIN 94-2906316)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2012-03-01
- IRS object ID
- 201220619349303052
- Schema version
- 2010v3.4
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-03-01T16:53:33-06:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3121 WEST MARCH LANE SUITE 100 | AddressLine1 |
| City | STOCKTON | City |
| State | CA | State |
| ZIP Code | 952192303 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942906316 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ESKATON PROPERTIES INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ESKA | NameControl |
| Phone | 9163340810 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5105 MANZANITA AVENUE | AddressLine1 |
| City | CARMICHAEL | City |
| State | CA | State |
| ZIP Code | 95608 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BILL PACE | Name |
| Title | CFO | Title |
| Phone | 9163340810 | Phone |
| Date Signed | 2012-03-01 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TRACY S PAGLIA | Name |
| Phone | 2099556100 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | X | AmendedReturn |
| Name Of Principal Officer Person | TODD S MURCH | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5105 MANZANITA AVENUE | AddressLine1 |
| City | CARMICHAEL | City |
| State | CA | State |
| ZIP Code | 95608 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 98528377 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.ESKATON.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1983 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 12 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1462 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 921193 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -825987 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 7705 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 28750 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 76192625 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 79608375 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -53848 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2424441 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 47120 | OtherRevenuePriorYear |
| Other Revenue Current Year | 47581 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 76193602 | TotalRevenuePriorYear |
| Total Revenue Current Year | 82109147 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 464323 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1865748 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 44540009 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 45350351 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 30240246 | OtherExpensePriorYear |
| Other Expenses Current Year | 28117574 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 75244578 | TotalExpensesPriorYear |
| Total Expenses Current Year | 75333673 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 949024 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 6775474 | RevenuesLessExpensesCY |
| Total Assets BOY | 145144198 | TotalAssetsBOY |
| Total Assets EOY | 149402067 | TotalAssetsEOY |
| Total Liabilities BOY | 148504517 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 143669557 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -3360319 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 5732510 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | ESKATON PROPERTIES' PRIMARY MISSION IS TO ENHANCE THE QUALITY OF LIFE OF SENIORS THROUGH INNOVATIVE HEALTH, HOUSING AND SOCIAL SERVICES. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 35369308 | Expense |
| Grants | 0 | Grants |
| Revenue | 45418710 | Revenue |
| Description | HEALTH SERVICES: CONSISTS OF LICENSED SKILLED NURSING CARE CENTERS & 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, AND DEPENDING ON THE RESIDENT'S DIAGNOSIS, NEEDS & ABILITIES, THE PLAN MAY INCLUDE PHYSICAL, OCCUPATIONAL AND/OR SPEECH THERAPY. HOME HEALTH SERVICES INCLUDE REHABILITATIVE SERVICES FROM A PHYSICAL, OCCUPATIONAL OR SPEECH THERAPIST & SPECIALIZED CARE FROM A REGISTERED NURSE. CLIENTS ARE ASSURED OF SERVICES FROM A TRAINED PROFESSIONAL WHO HAS BEEN PRE-SCREENED & BACKGROUND-CHECKED. SKILLED NURSING RESIDENT DAYS: 132,207 / HOME HEALTH VISITS: 9,684. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL & SOCIAL ACCOUNTABILITY REPORT. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 25424090 | Expense |
| Grants | 0 | Grants |
| Revenue | 33268472 | Revenue |
| Description | RESIDENTIAL SERVICES: CONSISTS OF MULTI-LEVEL RETIREMENT LIVING, INDEPENDENT LIVING, & ASSISTED LIVING COMMUNITIES. ALL LEVELS OF RESIDENTIAL SERVICES PROVIDE INTERIOR & EXTERIOR MAINTENANCE, AS WELL AS AN EMERGENCY CALL SYSTEM. INDEPENDENT LIVING APARTMENT COMMUNITIES AFFORD SENIORS 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. MULTI-LEVEL RETIREMENT LIVING RESIDENT DAYS: 157,941 / INDEPENDENT LIVING RESIDENT DAYS: 70,495 / ASSISTED LIVING RESIDENT DAYS: 35,727PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL & SOCIAL ACCOUNTABILITY REPORT. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1865748 | Expense |
| Grants | 1865748 | Grants |
| Revenue | 0 | Revenue |
| Description | GRANTS TO RELATED ORGANIZATION IN THE AMOUNT OF $1,865,748. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | ESKATON DEMONSTRATION HOME: IN 2008, ESKATON & COLLABORATING ORGANIZATIONS DEVELOPED THE ESKATON DEMONSTRATION HOME. THE DEMONSTRATION HOME PRESENTS INNOVATIVE SOLUTIONS IN HOME DESIGN & TECHNOLOGY THAT WILL ENABLE SENIORS TO MAXIMIZE THEIR INDEPENDENCE & REMAIN IN THEIR OWN HOMES. ESKATON'S INITIAL INVESTMENT IN THE CONSTRUCTION & IMPROVEMENTS TO THE DEMONSTRATION HOME WAS $714,000 IN 2008. ESKATON PROVIDES EDUCATIONAL GUIDED TOURS OF THE DEMONSTRATION HOME TO THE PUBLIC FOR FREE. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL & SOCIAL ACCOUNTABILITY REPORT. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 62659146 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 1426 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 1462 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 13 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 12 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EDUARD BOOGAARD | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9163395688 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5105 MANZANITA AVENUE | AddressLine1 |
| City | CARMICHAEL | City |
| State | CA | State |
| ZIP Code | 95608 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (21 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| TODD MURCH | ||||||||
| PRESIDENT & CEO | 40.00 | X | X | 465333 | 0 | 43607 | ||
| GAY MARIE BONE | ||||||||
| VICE CHAIRPERSON | 1.00 | X | X | 0 | 0 | 0 | ||
| ANNE BURNS JOHNSON | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| CARL GERLACH | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| KATIE HAAS | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| MARY HOPP | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| MARK A HYJEK | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| WES G JUSTYN | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| LEELAND S KING | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| MARTHA KUNKEL | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| GREGORY A NATHANSON | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| LISA YATES | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| CLARENCE WILLIAMS | ||||||||
| CHAIR PERSON | 2.00 | X | X | 0 | 0 | 0 | ||
| TREVOR HAMMOND | ||||||||
| COO | 40.00 | X | 327483 | 0 | 20176 | |||
| BILL PACE | ||||||||
| CFO | 40.00 | X | 282500 | 0 | 26528 | |||
| ELIZABETH DONOVAN | ||||||||
| VP OPERATIONS | 40.00 | 186437 | 0 | 12097 | X | |||
| STUART GREENBAUM | ||||||||
| VP PUBLIC RELATIONS | 40.00 | 190250 | 0 | 11086 | X | |||
| SHERI PEIFER | ||||||||
| VP RESEARCH AND STRATEGIC PLANNING | 40.00 | 187611 | 0 | 17283 | X | |||
| CHARLES GARCIA | ||||||||
| VP INFORMATION & TECHNOLOGY | 40.00 | 180703 | 0 | 11651 | X | |||
| LYNETTE TIDWELL | ||||||||
| VP COMMUNITY RELATIONS | 40.00 | 175167 | 0 | 11008 | X | |||
| KIM RHINEHELDER | ||||||||
| VP PHILANTHROPY | 40.00 | 170000 | 0 | 14394 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 2165484 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 167830 | TotalOtherCompensation |
| Number Individuals GT100 K | 9 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| MORRISON MANAGEMENT SERVICES | |||||
| 3939 WALNUT AVE | CARMICHAEL | CA | 95608 | CATERING SERVICES | 2339646 |
| A TO Z CONSTRUCTION | |||||
| 7420 LEONARD AVE | CITRUS HEIGHTS | CA | 95610 | CONSTRUCTION | 535371 |
| INTECH MECHANICALINC | |||||
| 650 COMMERCE DRIVE | ROSEVILLE | CA | 95678 | REPAIRS AND MAINTENANCE | 337672 |
| SIMAS FLOOR CO | |||||
| 3550 POWER INN ROAD | SACRAMENTO | CA | 95826 | REPAIRS AND MAINTENANCE | 265646 |
| KPMG LLP | |||||
| 400 CAPITOL MALL SUITE 800 | SACRAMENTO | CA | 95814 | ACCOUNTING | 213000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| All Other Contributions | 28750 | AllOtherContributions |
| Total Contributions | 28750 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| HEALTH RESIDENTIAL SVC | 623000 | 65797825 | 65797825 | |
| EXTERNAL MGMT FEES | 623000 | 10267874 | 9346681 | 921193 |
| INTERNAL MGMT FEES | 623000 | 2277806 | 2277806 | |
| CCRC RESALE & TRANSFER | 623000 | 593780 | 593780 | |
| BEAUTY & BARBER REVENU | 623000 | 263526 | 263526 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 407564 | TotalRevenueColumn |
| Related Or Exempt Function Income | 407564 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 79608375 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1413943 | TotalRevenueColumn |
| Exclusion | $1,413,943 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 48950 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 1369 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 47581 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 47581 | TotalRevenueColumn |
| Exclusion | $47,581 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 17416359 | Securities |
| Other | 12000 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 16411967 | Securities |
| Other | 5894 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1004392 | Securities |
| Other | 6106 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1010498 | TotalRevenueColumn |
| Exclusion | $1,010,498 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 82109147 | TotalRevenueColumn |
| Related Or Exempt Function Income | 78687182 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 921193 | UnrelatedBusinessRevenue |
| Exclusion | $2,472,022 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1865748 | Total |
| Program Services | 1865748 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1510494 | Total |
| Management And General | 1510494 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31027722 | Total |
| Program Services | 26726505 | ProgramServices |
| Management And General | 4301217 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10252058 | Total |
| Program Services | 8165928 | ProgramServices |
| Management And General | 2086130 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2560077 | Total |
| Program Services | 2209512 | ProgramServices |
| Management And General | 350565 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 277443 | Total |
| Program Services | 234214 | ProgramServices |
| Management And General | 43229 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 240064 | Total |
| Program Services | 76000 | ProgramServices |
| Management And General | 164064 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 300749 | Total |
| Management And General | 300749 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4666564 | Total |
| Program Services | 4009909 | ProgramServices |
| Management And General | 656655 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 266785 | Total |
| Program Services | 118830 | ProgramServices |
| Management And General | 147955 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3543290 | Total |
| Program Services | 3065028 | ProgramServices |
| Management And General | 478262 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3055497 | Total |
| Program Services | 2884432 | ProgramServices |
| Management And General | 171065 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 235754 | Total |
| Program Services | 146306 | ProgramServices |
| Management And General | 89448 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45489 | Total |
| Program Services | 10536 | ProgramServices |
| Management And General | 34953 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 632782 | Total |
| Program Services | 456828 | ProgramServices |
| Management And General | 175954 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6063207 | Total |
| Program Services | 5583685 | ProgramServices |
| Management And General | 479522 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1513695 | Total |
| Program Services | 1457261 | ProgramServices |
| Management And General | 56434 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| ANCILLARY COSTS | 2670399 | 2670399 | |
| SWAP PAYMENTS/RECEIPTS | 1284780 | 609445 | 675335 |
| FINANCING FEES | 760988 | 760988 | |
| BAD DEBTS | 201699 | 201699 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2358389 | Total |
| Program Services | 2166881 | ProgramServices |
| Management And General | 191508 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 75333673 | Total |
| Program Services | 62659146 | ProgramServices |
| Management And General | 12674527 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10482957 | BOY |
| EOY | 12969517 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6478418 | BOY |
| EOY | 7033451 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5696247 | BOY |
| EOY | 9201691 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3050326 | BOY |
| EOY | 515766 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 165464 | BOY |
| EOY | 184957 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 687101 | BOY |
| EOY | 389801 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 147050885 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 81787322 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 68589843 | BOY |
| EOY | 65263563 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 38135768 | BOY |
| EOY | 39102236 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 3712650 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11858074 | BOY |
| EOY | 11028435 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 145144198 | BOY |
| EOY | 149402067 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7667460 | BOY |
| EOY | 6670660 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23916024 | BOY |
| EOY | 21835148 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 80478461 | BOY |
| EOY | 78675246 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3738867 | BOY |
| EOY | 3570682 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32703705 | BOY |
| EOY | 32917821 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 148504517 | BOY |
| EOY | 143669557 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -3375277 | BOY |
| EOY | 5720165 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14958 | BOY |
| EOY | 12345 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -3360319 | BOY |
| EOY | 5732510 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 145144198 | BOY |
| EOY | 149402067 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 6775474 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 2317355 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 7705 | CurrentTaxYearMinus1Year |
| Current Tax Year | 28750 | CurrentTaxYear |
| Total | 36455 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 63202781 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 69473192 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 73769093 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 75340730 | CurrentTaxYearMinus1Year |
| Current Tax Year | 78687182 | CurrentTaxYear |
| Total | 360472978 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 63202781 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 69473192 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 73769093 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 75348435 | CurrentTaxYearMinus1Year |
| Current Tax Year | 78715932 | CurrentTaxYear |
| Total | 360509433 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 360509433 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1762626 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2298960 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1753735 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1472327 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1462893 | CurrentTaxYear |
| Total | 8750541 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1762626 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2298960 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1753735 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1472327 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1462893 | CurrentTaxYear |
| Total | 8750541 | Total |
Net Income From Other UBI NetIncomeFromOtherUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 125895 | CurrentTaxYearMinus3Years |
| Total | 125895 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 390000 | CurrentTaxYearMinus2Years |
| Total | 390000 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 64965407 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 71898047 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 75912828 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 76820762 | CurrentTaxYearMinus1Year |
| Current Tax Year | 80178825 | CurrentTaxYear |
| Total | 369775869 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.97490 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.97500 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.02370 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.02300 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
| General Explanation | SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: FORFEITED DEPOSIT ON REAL ESTATE SALE | GeneralExplanation |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 3692848 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 11341929 | OtherCostOrOtherBasis |
| Book Value | 15034777 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 83280710 | OtherCostOrOtherBasis |
| Depreciation | 46326435 | Depreciation |
| Book Value | 36954275 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 33371892 | OtherCostOrOtherBasis |
| Depreciation | 22839863 | Depreciation |
| Book Value | 10532029 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 14747822 | OtherCostOrOtherBasis |
| Depreciation | 12179204 | Depreciation |
| Book Value | 2568618 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 615684 | OtherCostOrOtherBasis |
| Depreciation | 441820 | Depreciation |
| Book Value | 173864 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 65263563 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (4 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| ASSOCIATE MEMBER/PATIENT DEPOSITS | 5291661 |
| DEFERRED FINANCING COSTS, NET | 1483322 |
| DUE FROM RELATED PARTY | 3895354 |
| OTHER ASSETS | 358098 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 11028435 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (8 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| SELF-INSURED WORKERS' COMP | $3,478,438 |
| PROFESSIONAL LIABILITY INS | $1,166,599 |
| ASSOCIATE MEMBER/PATIENT DEPOSITS | $5,291,661 |
| INTEREST RATE SWAP AGREEMENTS | $16,082,495 |
| UNFUNDED PENSION OBLIGATION | $6,113,409 |
| OTHER | $48,554 |
| DUE TO RELATED PARTIES | $384,156 |
| DEPOSITS ON UNOCCUPIED CCRC UNITS | $352,509 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 32917821 | TotalOfAmounts |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X: | ReturnReference |
| Explanation | PART X - FIN 48 FOOTNOTE ACCOUNTING STANDARDS CODIFICATION (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. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| ESKATON FOUNDATION | |||||||
| 5105 MANZANITA AVE | CARMICHAEL | CA | 95608 | 680227233 | 501(C)(3) | 182414 | TO ASSIST WITH PROGRAMS |
| ESKATON | |||||||
| 5105 MANZANITA AVE | CARMICHAEL | CA | 95608 | 942906307 | 501(C)(3) | 1683334 | TO ASSIST WITH PROGRAMS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 2 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | THE ONLY GRANTS AWARDED ARE TO RELATED ORGANIZATION WITH COMMON MANAGEMENT TO ASSIST WITH PROGRAM OPERATION EXPENSES. THE MANAGEMENT OF THE RELATED ORGANIZATIONS' OPERATIONS ARE OVERSEEN BY THE FILING ORGANIZATION. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 1 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 1 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (9 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| TODD MURCH | |||||||||||||
| 397000 | 0 | 68333 | 0 | 0 | 0 | 29632 | 0 | 13975 | 0 | 508940 | 0 | 0 | 0 |
| TREVOR HAMMOND | |||||||||||||
| 286650 | 0 | 40833 | 0 | 0 | 0 | 16374 | 0 | 3802 | 0 | 347659 | 0 | 0 | 0 |
| BILL PACE | |||||||||||||
| 255000 | 0 | 27500 | 0 | 0 | 0 | 14125 | 0 | 12403 | 0 | 309028 | 0 | 0 | 0 |
| ELIZABETH DONOVAN | |||||||||||||
| 176437 | 0 | 10000 | 0 | 0 | 0 | 4195 | 0 | 7902 | 0 | 198534 | 0 | 0 | 0 |
| STUART GREENBAUM | |||||||||||||
| 180250 | 0 | 10000 | 0 | 0 | 0 | 9513 | 0 | 1573 | 0 | 201336 | 0 | 0 | 0 |
| SHERI PEIFER | |||||||||||||
| 170944 | 0 | 16667 | 0 | 0 | 0 | 9381 | 0 | 7902 | 0 | 204894 | 0 | 0 | 0 |
| CHARLES GARCIA | |||||||||||||
| 164036 | 0 | 16667 | 0 | 0 | 0 | 9035 | 0 | 2616 | 0 | 192354 | 0 | 0 | 0 |
| LYNETTE TIDWELL | |||||||||||||
| 158500 | 0 | 16667 | 0 | 0 | 0 | 8758 | 0 | 2250 | 0 | 186175 | 0 | 0 | 0 |
| KIM RHINEHELDER | |||||||||||||
| 170000 | 0 | 0 | 0 | 0 | 0 | 3825 | 0 | 10569 | 0 | 184394 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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. TODD MURCH'S CONTRIBUTION AMOUNT WAS $6,366. |
| PART I, LINE 7 | DISCRETIONARY BONUSES ARE GIVEN TO ALL KEY EMPLOYEES WITH EXCEPTION OF THE CEO. THE CEO'S BONUS IS GIVEN AT THE DISCRETION OF THE BOARD OF DIRECTORS. |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)
| Issuer EINIssuerEIN | CUSIP NumberCUSIPNumber | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | Pool FinancingPoolFinancing |
|---|---|---|---|---|---|---|---|
| ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS | |||||||
| 943130123 | 00037CNC0 | 2008-04-10 | 23500000 | PROVIDE FUNDS TO REFUND PRIOR ISSUES DATED 7/28/99 & 12/28/00 | 0 | 0 | 0 |
| ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS | |||||||
| 943130123 | 00037CND8 | 2008-05-15 | 48600000 | PROVIDE FUNDS TO REFUND PRIOR ISSUES DATED 12/20/05 | 0 | 0 | 0 |
Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)
| Amount RetiredAmountRetired | Total ProceedsTotalProceeds | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Credit EnhancementCreditEnhancement | Other Spent ProceedsOtherSpentProceeds | Year Of Subst CompletionYearOfSubstCompletion | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind |
|---|---|---|---|---|---|---|---|---|---|
| 2000000 | 23500000 | 468970 | 204703 | 22804252 | 2008 | 1 | 0 | 1 | 1 |
| 2810000 | 48580416 | 674963 | 346372 | 47559200 | 2008 | 1 | 0 | 1 | 1 |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 1 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 1 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Bond Counsel Routinely Engaged | 1 | BondCounselRoutinelyEngaged |
| Prcntge Prvt Business Use By Others | 0.00300 | PrcntgePrvtBusinessUseByOthers |
| Total Private Business Use | 0.00300 | TotalPrivateBusinessUse |
| Post Issuance Compliance Procdrs | 1 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)
| Form8038 T FiledForm8038TFiled | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Term Of HedgeTermOfHedge | Superintegrated HedgeSuperintegratedHedge | Hedge TerminatedHedgeTerminated | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Gross Proceeds InvestedGrossProceedsInvested | Exception To RebateExceptionToRebate |
|---|---|---|---|---|---|---|---|---|
| LEHMAN BROTHERS | ||||||||
| 0 | 1 | 1 | 29.800000000000 | 0 | 1 | 0 | 0 | 1 |
| WELLS FARGO BANK | ||||||||
| 0 | 1 | 1 | 30.000000000000 | 0 | 0 | 0 | 0 | 0 |
Form990 Schedule K Part V Form990ScheduleKPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SCHEDULE K SUPPLENTAL INFORMATION | Identifier |
| Explanation | PART II, LINE 3, COLUMN B: TOTAL PROCEEDS ARE LESS THAN THE ISSUE PRICE BY $19,584 DUE TO A PAYMENT MADE TO RETIRE BONDS. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| 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. | |
| 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 12C | |
| 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 2010. | FORM 990, PART VI, SECTION B, LINE 15 | |
| ESKATON PROPERTIES INC'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE ESKATON PROPERTIES INC FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC THROUGH GUIDESTAR AND UPON REQUEST. | FORM 990, PART VI, SECTION C, LINE 19 | |
| HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS: TODD MURCH, TREVOR HAMMOND AND BILL PACE'S TIME IS DIVIDED AS FOLLOWS: ESKATON FOUNDATION 2 HRS ESKATON GOLD RIVER LODGE 2 HRS ESKATON VILLAGE ROSEVILLE 2 HRS ESKATON VILLAGE PLACERVILLE 2 HRS ESKATON 2 HRS ESKATON VILLAGE GRASS VALLEY 2 HRS CLARENCE WILLIAMS' TIME IS DIVIDED AS FOLLOWS: ESKATON GOLD RIVER LODGE 2 HRS ESKATON VILLAGE ROSEVILLE 2 HRS ESKATON VILLAGE PLACERVILLE 2 HRS ESKATON 2 HRS ESKATON VILLAGE GRASS VALLEY 2 HRS MARY HOPP AND WES JUSTYN'S TIME IS DIVIDED AS FOLLOWS: ESKATON FOUNDATION 1 HR ESKATON GOLD RIVER LODGE 1 HR ESKATON VILLAGE ROSEVILLE 1 HR ESKATON VILLAGE PLACERVILLE 1 HR ESKATON 1 HR ESKATON VILLAGE GRASS VALLEY 1 HR ALL OTHER BOARD MEMBERS' TIME IS DIVIDED AS FOLLOWS: ESKATON GOLD RIVER LODGE 1 HR ESKATON VILLAGE ROSEVILLE 1 HR ESKATON VILLAGE PLACERVILLE 1 HR ESKATON 1 HR ESKATON VILLAGE GRASS VALLEY 1 HR | FORM 990, PART VII, SECTION A, COLUMN B: | |
| SCHEDULE J, PART II: | AMENDED COMPENSATION: COMPENSATION ON THE RETURN AS ORIGINALLY FILED OVERSTATED BASE COMPENSATION BY THE AMOUNT OF BONUS AND INCENTIVE COMPENSATION PAID. THE RETURN IS AMENDED AS FOLLOWS: BASE COMPENSATION FROM THE ORIGINAL RETURN: TODD MURCH $465,333 TREVOR HAMMOND $327,483 BILL PACE $282,500 STUART GREENBAUM $190,250 SHERI PEIFER $187,611 ELIZABETH DONOVAN $106,437 CHARLES GARCIA $180,703 LYNETTE TIDWELL $175,167 CORRECT AMOUNT OF BASE COMPENSATION: TODD MURCH $397,000 TREVOR HAMMOND $286,650 BILL PACE $255,000 STUART GREENBAUM $180,250 SHERI PEIFER $170,944 ELIZABETH DONOVAN $176,437 CHARLES GARCIA $164,036 LYNETTE TIDWELL $158,500 BONUS INCENTIVE FROM ORIGINAL RETURN: TREVOR HAMMOND $40,500 CORRECT AMOUNT OF BONUS INCENTIVE: TREVOR HAMMOND $40,833 | FORM 990, PART VII, SECTION A, COLUMNS D AND F: |
| CHANGES IN NET ASSETS OR FUND BALANCES: | NET UNREALIZED GAINS ON INVESTMENTS: 2,490,995. CHANGE IN FAIR VALUE OF DERIVATIVE ACTIVITIES -1,014,440. PENSION VALUATION ADJUSTMENT 840,800. TOTAL TO FORM 990, PART XI, LINE 5: 2,317,355. | FORM 990, PART XI, LINE 5: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (6 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg | Direct Controlling Entity NADirectControllingEntityNA |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 | 0 | N/A | |
| ESKATON FOUNDATION | |||||||||||
| 5105 MANZANITA AVENUE | CARMICHAEL | CA | 95608 | 680227233 | FUNDRAISING | CA | 501(C)(3) | LINE 7 | ESKATON | 1 | |
Form990 Schedule R Part IV Form990ScheduleRPartIV (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Direct Controlling Entity NADirectControllingEntityNA | Type Of EntityTypeOfEntity |
|---|---|---|---|---|---|---|---|---|
| CALIFORNIA HEALTH CARE CONSULTANTS | ||||||||
| 5105 MANZANITA AVENUE | CARMICHAEL | CA | 95608 | 942761402 | LEASED EMPLOYEES FOR SENIOR RESIDENCES | CA | N/A | C |
| LIVABLE DESIGN | ||||||||
| 5105 MANZANITA AVENUE | CARMICHAEL | CA | 95608 | 942243808 | PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERS | CA | N/A | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 1 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 1 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 1 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 1 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 1 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (9 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| ESKATON GOLD RIVER LODGE | ||
| L | 338601 | FMV |
| ESKATON VILLAGE GRASS VALLEY | ||
| L | 380642 | FMV |
| ESKATON VILLAGE ROSEVILLE | ||
| L | 320820 | FMV |
| ESKATON GOLD RIVER LODGE | ||
| P | 2457000 | FMV |
| ESKATON VILLAGE GRASS VALLEY | ||
| P | 2858000 | FMV |
| ESKATON FOUNDATION | ||
| B | 182414 | FMV |
| ESKATON VILLAGE GRASS VALLEY | ||
| O | 134906 | FMV |
| ESKATON VILLAGE ROSEVILLE | ||
| D | 3104833 | EOY BALANCE |
| ESKATON FOUNDATION | ||
| D | 113732 | EOY BALANCE |