2025-11-13T17:03:58-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2024-01-01 680472230 ESKATON VILLAGE ROSEVILLE 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 10337868 0 X WWW.ESKATON.ORG X 2001 CA ENHANCING LIVES OF OLDER ADULTS THROUGH INNOVATIVE WELLNESS, HOUSING AND SOCIAL SERVICES. 11 10 215 12 0 0 7971 2934 10012323 10334934 0 -4400 0 0 10020294 10333468 0 0 0 0 5557595 5603530 0 0 0 4162966 4235045 9720561 9838575 299733 494893 13620669 13884106 16396238 16592956 -2775569 -2708850 X THE PRIMARY MISSION IS TO ENHANCE THE LIVES OF OLDER ADULTS THROUGH INNOVATIVE WELLNESS, HOUSING AND SOCIAL SERVICES. 0 0 7667405 0 10334934 ESKATON VILLAGE ROSEVILLE IS AN ASSISTED LIVING COMMUNITY THAT PROVIDES RESIDENTS NEEDED ASSISTANCE WHILE PROTECTING THEIR DESIRE FOR PRIVACY, DIGNITY, AND INDEPENDENCE. RESIDENTS MAY ENLIST THE SERVICES OF STAFF FOR SHOWERING, DRESSING, GROOMING, AND MEDICATION MANAGEMENT. ADDITIONALLY, ASSISTED LIVING RESIDENTS HAVE ACCESS TO AN IN-HOUSE PHYSICIAN, AND A FULL RANGE OF RECREATIONAL ACTIVITIES THAT MAY INCLUDE GARDENING, ARTS & CRAFT PROJECTS, CURRENT EVENTS DISCUSSIONS, AND EXERCISE. SPECIALIZED PROGRAMS TO MEET THE UNIQUE NEEDS OF RESIDENTS WITH MEMORY IMPAIRMENTS ARE ALSO AVAILABLE. ESKATON VILLAGE ROSEVILLE OPERATING STATISTICS - RESIDENT DAYS: 33,724. PLEASE VISIT WWW.ESKATON.ORG FOR THE ESKATON ANNUAL REPORT. 7667405 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 20 0 1 215 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 BRITTANY WRIGHT RESIDENTIAL LIVING ADVISOR 40.00 0.00 X 137144 0 15502 MARISSA HODGE RESIDENTIAL LIVING ADVISOR 40.00 0.00 X 130807 0 1989 TODD S MURCH FORMER CEO 0.00 0.00 X 0 750000 0 267951 2291746 144108 2 1 1 0 ESKATON PROPERTIES INC 5105 MANZANITA AVENUE CARMICHAEL CA 95608 MANAGEMENT FEES 600354 1 2934 2934 HEALTH CARE RELATED 623312 9327470 9327470 HOMEOWNER MGMT & SVCS 624120 758802 758802 BARBER & BEAUTY 623312 91866 91866 CATERING & MEAL REVENUE 623312 84721 84721 APPLICANT FEE REVENUE 623312 66500 66500 5575 5575 10334934 4400 -4400 -4400 -4400 10333468 10334934 0 -4400 4418317 3739465 678852 78303 66335 11968 765450 647775 117675 341460 288731 52729 600354 600354 494555 365899 128656 73758 73758 192142 112299 79843 349788 301163 48625 11750 10430 1320 2451 420 2031 733517 733517 676516 610178 66338 165145 165145 FOOD FOR RESIDENTS 461422 461422 HOA ASSESSMENT FEES 162432 162432 ANCILLARY COSTS 79871 79871 BAD DEBT EXPENSE 63107 63107 168237 24361 143876 9838575 7667405 2171170 0 1789411 595553 272445 157874 10670 20469 10770 22813 24643722 13807676 11198678 10836046 338695 2251351 13620669 13884106 340458 548660 43727 52732 13640130 15981746 2371923 9818 16396238 16592956 X -2775569 -2708850 -2775569 -2708850 13620669 13884106 X 494893 -132480 -295694 X 0 1 X 1 0 X 1960 10171 7971 2934 23036 7845629 7154859 8552754 10012323 10334934 43900499 7847589 7154859 8562925 10020294 10337868 43923535 0 1145515 1422005 1020917 1037871 1270974 5897282 1145515 1422005 1020917 1037871 1270974 5897282 38026253 23 20 200 243 23 20 200 243 96015 96015 7943627 7154879 8563125 10020294 10337868 44019793 0.86380 0.86380 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 96,015. 403963 403963 17102591 9201874 7900717 4877167 2630493 2246674 2022428 1784160 238268 237573 191149 46424 10836046 DUE FROM RELATED PARTIES 1950309 DEFERRED FINANCING COST 301042 2251351 EMPLOYEE FUND 9818 9818 X 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, 2024 AND 2023, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. 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 BRITTANY WRIGHT RESIDENTIAL LIVING ADVISOR 77339 0 59805 0 0 0 0 0 15502 0 152646 0 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 ROSEVILLE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE ESKATON VILLAGE ROSEVILLE FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: LOSS ON BOND REFINANCE -295,694. 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 GRASS VALLEY 5105 MANZANITA AVENUE CARMICHAEL CA 95608 943358174 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 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 0 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 ESKATON PROPERTIES INC D 1950731 EOY BALANCE ESKATON PROPERTIES INC M 600354 FMV ESKATON PROPERTIES INC P 8386580 FMV