2025-11-13T17:32:10-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2024-01-01 943358174 ESKATON VILLAGE GRASS VALLEY ESKA 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MARK JENKINS CFO 9163340810 2025-11-11 1 1 AMY L HENDLEY P01300654 2099556100 2025-11-11 2024 2025-03-06 01:10:19Z SHERI PEIFER 5105 MANZANITA AVENUE CARMICHAEL CA 95608 15746012 0 X WWW.ESKATON.ORG X 2002 CA ENHANCING LIVES OF OLDER ADULTS THROUGH INNOVATIVE WELLNESS, HOUSING AND SOCIAL SERVICES. 11 10 220 12 0 0 581587 159 10872017 11876080 30760 12966 0 0 11484364 11889205 0 7170645 0 0 4624234 5347480 0 0 0 6051443 5493086 10675677 18011211 808687 -6122006 7932527 6073531 19688432 23482079 -11755905 -17408548 THE PRIMARY MISSION IS TO ENHANCE THE LIVES OF OLDER ADULTS THROUGH INNOVATIVE WELLNESS, HOUSING AND SOCIAL SERVICES. 0 0 15766864 7170645 11876080 INDEPENDENT LIVING APARTMENTS WITH SERVICES AND ASSISTED LIVING APARTMENTS. ALL RESIDENTS HAVE AN EMERGENCY RESPONSE SYSTEM WITH 24-HOUR STAFFING, SHUTTLE SERVICE, ACCESS TO THE FITNESS CENTER, AN IN-HOUSE PHYSICIAN, SERVICES OF A RECREATION COORDINATOR AND ADVICE NURSE, AND A FULL RANGE OF RECREATIONAL ACTIVITIES THAT MAY INCLUDE GARDENING, ARTS & CRAFT PROJECTS, CURRENT EVENTS DISCUSSIONS, AND EXERCISE. ESKATON VILLAGE GRASS VALLEY OPERATING STATISTICS - RESIDENT DAYS: 48,766. PLEASE VISIT WWW.ESKATON.ORG FOR THE ESKATON ANNUAL REPORT. 15766864 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 23 0 1 220 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 1 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 CA X DAN SEILER 9163340810 5105 MANZANITA AVENUE CARMICHAEL CA 95608 SHERI PEIFER PRESIDENT & CEO 2.00 52.00 X X 0 769392 55853 LAWRENCE GARCIA CHAIR 0.10 0.80 X 0 0 0 MAUREEN HEWITT VICE CHAIR 0.10 0.80 X 0 0 0 GIANNA BAIK BOARD MEMBER (AS OF 08/24) 0.10 0.80 X 0 0 0 NANCY HEFFERNAN BOARD MEMBER 0.10 0.80 X 0 0 0 DAVID LINDEMAN BOARD MEMBER 0.10 0.80 X 0 0 0 MARY MUNOZ BOARD MEMBER (AS OF 11/24) 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 H RAO UNNAVA BOARD MEMBER (AS OF 05/24) 0.10 0.80 X 0 0 0 AMY YOTOPOULOS BOARD MEMBER 0.10 0.80 X 0 0 0 PATRICIA MCFARLAND BOARD MEMBER (THRU 11/24) 0.10 0.80 X 0 0 0 LYDIA RAMIREZ BOARD MEMBER (THRU 04/24) 0.10 0.80 X 0 0 0 MARK JENKINS SVP & CFO 2.00 52.00 X 0 477574 16731 THOMAS GARBERSON GENERAL COUNSEL/SECRETARY 2.00 38.00 X 0 294780 54033 BRIANNA PHILLIPS RESIDENTIAL LIVING ADVISOR 40.00 0.00 X 117009 0 6705 TODD S MURCH FORMER CEO 0.00 0.00 X 0 750000 0 117009 2291746 133322 1 1 1 0 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MANAGEMENT FEES 748726 SIMAS FLOOR COMPANY INC 3550 POWER INN ROAD SACRAMENTO CA 95826 FLOORING CONTRACTOR 145770 LRC PAINTING PO BOX 3291 RANCHO CORDOVA CA 95741 PAINTING CONTRACTOR 108500 JOSH HECKMAN CONSTRUCTION INC PO BOX 314 PENRYN CA 95663 GENERAL CONTRACTOR 107136 4 159 159 HEALTH CARE RELATED SERVICE 623312 11516436 11516436 HOMEOWNER MGMT. & SVCS. 624120 223591 223591 APPLICANT FEES 623312 80250 80250 BARBER & BEAUTY 623312 29920 29920 CATERING & MEAL REVENUE 623312 25883 25883 11876080 37532 37532 3832241 3845039 11768 -12798 -11768 -24566 -24566 11889205 11876080 0 12966 7170645 7170645 4151689 3572732 578957 39255 33662 5593 817204 702981 114223 339332 293454 45878 748726 748726 3280 3280 627916 529992 97924 123913 123913 352532 253009 99523 693040 613677 79363 23538 18839 4699 1815 105 1710 860586 860586 829651 766487 63164 196889 196889 FOOD FOR RESIDENTS 606680 606680 HOA ASSESSMENT FEES 221940 221940 BAD DEBT 45488 45488 ANCILLARY COSTS 27829 27829 129263 48758 80505 18011211 15766864 2244347 0 503191 456080 125792 0 98456 126900 12604 7363 56554 62680 23006442 18015182 4793183 4991260 2097781 0 244966 429248 7932527 6073531 474946 643410 58651 43145 19127253 22787908 27582 7616 19688432 23482079 X -11755905 -17408548 -11755905 -17408548 7932527 6073531 X -6122006 34295 435068 X 0 1 X 1 0 X 1890 201303 581587 159 784939 9340898 9472649 10180623 10872017 11876080 51742267 9342788 9472649 10381926 11453604 11876239 52527206 198452 580047 778499 172593 243493 100036 101947 154849 772918 172593 243493 298488 681994 154849 1551417 50975789 26427 20969 19199 40320 37532 144447 26427 20969 19199 40320 37532 144447 9369215 9493618 10401125 11493924 11913771 52671653 0.96780 0.94910 0.00270 0.00300 X 264818 264818 13853274 11691029 2162245 5892650 4157248 1735402 2466493 2166905 299588 529207 529207 4991260 DEFERRED FINANCING COST 429248 429248 DEPOSITS 7170 DUE TO RELATED PARTIES 446 7616 X PART X, LINE 2: 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. AS OF DECEMBER 31, 2024 AND 2023, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. 1 ESKATON PROPERTIES INC 5105 MANZANITA AVE CARMICHAEL CA 95608 942906316 501(C)(3) 7170645 0 GENERAL SUPPORT 1 0 PART I, LINE 2: THE ONLY GRANTS AWARDED ARE TO RELATED ORGANIZATION WITH COMMON MANAGEMENT TO ASSIST WITH PROGRAM OPERATION EXPENSES. 1 1 0 0 0 0 0 1 0 SHERI PEIFER PRESIDENT & CEO 0 540320 0 83200 0 145872 0 14000 0 41853 0 825245 0 145872 TODD S MURCH FORMER CEO 0 0 0 0 0 750000 0 0 0 0 0 750000 0 0 MARK JENKINS SVP & CFO 0 401074 0 76500 0 0 0 14000 0 2731 0 494305 0 0 THOMAS GARBERSON GENERAL COUNSEL/SECRETARY 0 294780 0 0 0 0 0 12180 0 41853 0 348813 0 0 PART I, LINE 3 COMPENSATION FOR THE CEO WAS DETERMINED BY ESKATON PROPERTIES, INC., A RELATED ORGANIZATION, THAT USED ONE OR MORE OF THE METHODS DESCRIBED ON LINE 3 TO ESTABLISH COMPENSATION. PART I, LINES 4A-B 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. SHERI PEIFER PARTICIPATED IN THE PLAN DURING THE YEAR. SHERI PEIFER RECEIVED DISTRIBUTIONS OF $145,872 FROM THE PLAN IN 2024. TODD S. MURCH RECEIVED A SEVERANCE PAYMENT OF $750,000 IN 2024. SEVERANCE DETAILS ARE CONFIDENTIAL BUT ARE AVAILABLE TO THE IRS UPON REQUEST. PART I, LINE 7 BONUSES FOR OFFICERS ARE BASED ON A FIXED PERCENTAGE OF THEIR ANNUAL SALARY AND GIVEN AT THE DISCRETION OF THE ESKATON PROPERTIES, INC. COMPENSATION COMMITTEE FOLLOWING A REVIEW OF EACH OFFICER'S PERFORMANCE IN RELATION TO THEIR GOALS FOR THE YEAR. FORM 990, PART VI, SECTION A, LINE 3 ESKATON PROPERTIES, INC. PERFORMS THE ORGANIZATION'S MANAGEMENT DUTIES THROUGH COMMON OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE CORPORATE MEMBER. AS A SUBSIDIARY CORPORATION TO THE CORPORATE MEMBER, ALL OF THE ASSETS OF THE ORGANIZATION WOULD BE RECEIVED BY THE CORPORATE MEMBER UPON DISSOLUTION. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S SOLE CORPORATE MEMBER HAS THE POWER TO APPOINT ALL DIRECTORS OTHER THAN THE PRESIDENT OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7B THE SOLE MEMBER RETAINS APPROVAL RIGHTS IN REGARD TO ANY POTENTIAL CHANGES THAT WOULD MATERIALLY AND ADVERSELY AFFECT THE VOTING OR TRANSFER MEMBERSHIP OF THE SOLE MEMBER AS WELL AS ANY CHANGES TO THE NUMBER OF DIRECTORS AND CREATING PROXY RIGHTS. FORM 990, PART VI, SECTION B, LINE 11B DATA TO PREPARE THE FORM 990 IS GATHERED BY THE DIRECTOR OF BUDGET AND FINANCIAL ANALYSIS. THE RETURN IS PREPARED BY A PROFESSIONAL ACCOUNTING FIRM AND REVIEWED BY THE DIRECTOR OF BUDGET AND FINANCIAL ANALYSIS, AS WELL AS THE CFO. THE FINAL FORM 990 IS SIGNED BY THE CFO. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND DIRECTORS ARE REQUIRED TO ANNUALLY DISCLOSE THEIR POTENTIAL CONFLICTS OF INTEREST. THE CEO AND BOARD CHAIR MEET TO REVIEW ANY CONFLICTS THAT ARE DISCLOSED BY BOARD MEMBERS TO DETERMINE IF THE CONFLICTS RISE TO THE LEVEL THAT WOULD REQUIRE ABSTENTION FROM DISCUSSION AND VOTING. DIRECTORS ABSTAIN FROM VOTING AND DO NOT PARTICIPATE IN DISCUSSION OF BOARD ACTIONS RELATED TO POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 THE ESKATON VILLAGE GRASS VALLEY GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE ESKATON VILLAGE GRASS VALLEY FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: GAIN ON BOND REFINANCE 435,068. 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 0 ESKATON FOUNTAINWOOD LODGE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 275246432 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 0 ESKATON LODGE GRANITE BAY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 941663809 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 0 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942906316 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 0 ESKATON VILLAGE PLACERVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 270704516 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 0 ESKATON VILLAGE ROSEVILLE 5105 MANZANITA AVENUE CARMICHAEL CA 95608 680472230 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 0 THE REUTLINGER COMMUNITY 4000 CAMINO TASSAJARA DANVILLE CA 94506 943201366 SENIOR RESIDENCES & SERVICES CA 501(C)(3) LINE 10 ESKATON 0 CALIFORNIA HEALTHCARE CONSULTANTS 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942761402 LEASED EMPLOYEES FOR SENIOR RESIDENCES CA N/A C 0 LIVABLE DESIGN 5105 MANZANITA AVENUE CARMICHAEL CA 95608 942243808 PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERS CA N/A C 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 ESKATON PROPERTIES INC B 7170645 FMV ESKATON PROPERTIES INC M 748726 FMV ESKATON PROPERTIES INC P 7556545 FMV