{"success":true,"data":{"_id":942906307,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To enhance the quality of life of seniors through innovative health, housing and social services.","primary_activities":"Adult day health care (adhc): adhc provides help for families caring for an older adult at home. The program offers health and support services five days a week, enabling clients to live independently longer and giving families peace of mind knowing that their elderly family member is safe during the day. Clients enjoy the companionship of their peers, interesting recreational activities and a hot meal arranged by staff members who also monitor their health and medical condition. Adhc operating statistics - participant days: 9,677please visit the eskaton website (www.eskaton.org) for the eskaton annual & social accountability report.\n\nThe senior connection: the senior connection provides an assortment of both free and fee-based services of value to seniors, caregivers & families. Families & caregivers can access an extensive database that provides free information about health concerns, retirement living options, assisted living & skilled nursing services, social services & legal & financial aid. Seniors can access the services of an elder-law attorney free of charge. Free or low-cost classes are offered monthly on a variety of topics. Senior connection operating statistics - information calls: 2,241; care management hours: 1,260 please visit the eskaton website (www.eskaton.org) for the eskaton annual & social accountability report.\n\nTelephone reassurance program (trp): trp trains and organizes volunteers who make daily calls and biweekly visits to seniors who might otherwise be isolated in their homes.trp operating statistics - trp telephone calls: 88,926; trp home visits: 321; trp senior companion visits: 1,040 please visit the eskaton website (www.eskaton.org) for the eskaton annual & social accountability report.","year":2012,"name":"ESKATON","phone":"9163340810","website":"WWW.ESKATON.ORG","type":"990","principal_officer":"TODD S MURCH","year_formation":1967,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2012-01-01T00:00:00","tax_period_end":"2012-12-31T00:00:00","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608, USA","city":"CARMICHAEL","state":"CA","country":"USA","zip_code":"95608"},"Governance":{"501c3 determination":true,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":42,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":42,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1249018,"Contributions":{"value":317950,"Other contributions":16636,"Grant revenue":20687,"Related organizations":280627},"Program revenue":{"value":931068,"Total revenue":{"value":926323,"VARIOUS":926323},"Total other revenue":4745,"Unrelated business revenue":0},"Investment income":{"value":0},"Other revenues":{"value":0}},"Expenses":{"value":1915430,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":1259103,"Other salaries and wages":909300,"Other employee benefits":276370,"Payroll taxes":73433},"Other expenses":{"value":656327,"Management services":83144,"Other services":75991,"Advertising":3336,"Office expenses":94783,"Occupancy":203499,"Travel":48343,"Conferences and meetings":5090,"Depreciation and depletion":36078,"Insurance":68438,"Itemized Expenses":{"value":2790,"VARIOUS":2790},"All other expenses":34835}},"Assets":{"value":2396900,"Non-interest bearing cash":69074,"Accounts receivable":160241,"Prepaid expenses deferred charges":24250,"Land, building, equipment":859717,"Investments program related":1283618,"Other assets":0},"Liabilities":{"value":89644,"Accounts payable, accrued":80235,"Deferred, revenue":9409,"Other liabilities":0},"Fund balance":{"value":2307256},"Form990Details":{"program_service_accomplishments":[{"description":"ADULT DAY HEALTH CARE (ADHC): ADHC PROVIDES HELP FOR FAMILIES CARING FOR AN OLDER ADULT AT HOME. THE PROGRAM OFFERS HEALTH AND SUPPORT SERVICES FIVE DAYS A WEEK, ENABLING CLIENTS TO LIVE INDEPENDENTLY LONGER AND GIVING FAMILIES PEACE OF MIND KNOWING THAT THEIR ELDERLY FAMILY MEMBER IS SAFE DURING THE DAY. CLIENTS ENJOY THE COMPANIONSHIP OF THEIR PEERS, INTERESTING RECREATIONAL ACTIVITIES AND A HOT MEAL ARRANGED BY STAFF MEMBERS WHO ALSO MONITOR THEIR HEALTH AND MEDICAL CONDITION. ADHC OPERATING STATISTICS - PARTICIPANT DAYS: 9,677PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL & SOCIAL ACCOUNTABILITY REPORT.","expense":921161,"grants":0,"revenue":771923},{"description":"THE SENIOR CONNECTION: THE SENIOR CONNECTION PROVIDES AN ASSORTMENT OF BOTH FREE AND FEE-BASED SERVICES OF VALUE TO SENIORS, CAREGIVERS & FAMILIES. FAMILIES & CAREGIVERS CAN ACCESS AN EXTENSIVE DATABASE THAT PROVIDES FREE INFORMATION ABOUT HEALTH CONCERNS, RETIREMENT LIVING OPTIONS, ASSISTED LIVING & SKILLED NURSING SERVICES, SOCIAL SERVICES & LEGAL & FINANCIAL AID. SENIORS CAN ACCESS THE SERVICES OF AN ELDER-LAW ATTORNEY FREE OF CHARGE. FREE OR LOW-COST CLASSES ARE OFFERED MONTHLY ON A VARIETY OF TOPICS. SENIOR CONNECTION OPERATING STATISTICS - INFORMATION CALLS: 2,241; CARE MANAGEMENT HOURS: 1,260 PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL & SOCIAL ACCOUNTABILITY REPORT.","expense":526169,"grants":0,"revenue":158764},{"description":"TELEPHONE REASSURANCE PROGRAM (TRP): TRP TRAINS AND ORGANIZES VOLUNTEERS WHO MAKE DAILY CALLS AND BIWEEKLY VISITS TO SENIORS WHO MIGHT OTHERWISE BE ISOLATED IN THEIR HOMES.TRP OPERATING STATISTICS - TRP TELEPHONE CALLS: 88,926; TRP HOME VISITS: 321; TRP SENIOR COMPANION VISITS: 1,040 PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL & SOCIAL ACCOUNTABILITY REPORT.","expense":279113,"grants":0,"revenue":381}],"program_service_revenue_detail":[{"business_code":"623000","description":"ADULT DAY HEALTH CARE","total_revenue":736094,"related_or_exempt_function_income":736094},{"business_code":"623000","description":"THE SENIOR CONNECTION","total_revenue":154308,"related_or_exempt_function_income":154308},{"business_code":"623000","description":"COST RECOVERY","total_revenue":27171,"related_or_exempt_function_income":27171},{"business_code":"623000","description":"LWAH NEW ASSESSMENTS","total_revenue":8750,"related_or_exempt_function_income":8750}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":798767,"management_and_general":110533,"total":909300},"other_employee_benefits":{"program_services":243205,"management_and_general":33165,"total":276370},"payroll_taxes":{"program_services":65029,"management_and_general":8404,"total":73433},"management_fees":{"program_services":78883,"management_and_general":4261,"total":83144},"other_service_fees":{"program_services":75020,"management_and_general":971,"total":75991},"advertising":{"management_and_general":3336,"total":3336},"office_expenses":{"program_services":89213,"management_and_general":5570,"total":94783},"occupancy":{"program_services":203499,"total":203499},"travel":{"program_services":46847,"management_and_general":1496,"total":48343},"conferences_meetings":{"program_services":3902,"management_and_general":1188,"total":5090},"depreciation_depletion":{"program_services":36078,"total":36078},"insurance":{"program_services":60226,"management_and_general":8212,"total":68438},"all_other_expenses":{"program_services":22984,"management_and_general":11851,"total":34835}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"TODD S MURCH","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"9163395688","business_name_line1":"EDUARD BOOGAARD","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608"},"officers_directors_key_employees":[{"title":"PRESIDENT & CEO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":497237,"other_compensation":268623,"individual_trustee_or_director":true,"officer":true},{"title":"BOARD MEMBER","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"VICE CHAIR PERSON","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"BOARD MEMBER","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"CHAIRPERSON","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"BOARD MEMBER","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER (THROUGH 5/2012)","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":0.3,"average_hours_per_week_related_org":2.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER (THROUGH 5/2012)","average_hours_per_week":0.3,"average_hours_per_week_related_org":2.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"CFO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":320523,"other_compensation":23245,"officer":true},{"title":"SECRETARY","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":285000,"other_compensation":28339,"officer":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":1.0},"support_509":{"thirty_three_percent_test_current_year":true,"public_support_total":13437994,"public_support_percentage":1.0,"investment_income_percentage":0.0},"support_509_prior_schema":{"gross_receipts_from_admissions":{"current_year":931068,"current_year_minus1":1495094,"current_year_minus2":919530,"current_year_minus3":986297,"current_year_minus4":913744,"total":5245733},"amounts_from_substantial_contributors":{"total":0},"amounts_received_from_disqualified_persons":{"total":0},"gifts_grants_contributions_509":{"current_year":317950,"current_year_minus1":2094531,"current_year_minus2":1939564,"current_year_minus3":3358321,"current_year_minus4":481895,"total":8192261},"total_509":{"current_year":1249018,"current_year_minus1":3589625,"current_year_minus2":2859094,"current_year_minus3":4344618,"current_year_minus4":1395639,"total":13437994},"total_support_total":{"current_year":1249018,"current_year_minus1":3589625,"current_year_minus2":2859094,"current_year_minus3":4344618,"current_year_minus4":1395639,"total":13437994},"support_from_dqps":{"total":0}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":731357,"book_value":731357},"buildings":{"other_cost_or_other_basis":329804,"book_value":53577,"depreciation":276227},"equipment":{"other_cost_or_other_basis":199421,"book_value":74783,"depreciation":124638},"total_book_value":859717},"program_related_investments":{"investments":[{"description":"INVESTMENT IN CHC","book_value":58618,"method_of_valuation":"C"},{"description":"INVESTMENT IN LIVABLE DESIGN","book_value":1225000,"method_of_valuation":"C"}],"total_book_value":1283618},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"identifier":"DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:","form_and_line_reference":"PART X, LINE 2:","explanation":"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."}]},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"TODD MURCH","title":"PRESIDENT & CEO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":61667,"compensation_based_on_related_orgs":435540,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":254516,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":14107,"other_compensation_filing_org":0,"other_compensation_related_orgs":30,"total_compensation_filing_org":0,"total_compensation_related_orgs":765860,"name":"TODD MURCH"},{"person_name":"BILL PACE","title":"CFO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":43333,"compensation_based_on_related_orgs":277160,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":16024,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":7221,"other_compensation_filing_org":0,"other_compensation_related_orgs":30,"total_compensation_filing_org":0,"total_compensation_related_orgs":343768,"name":"BILL PACE"},{"person_name":"ELIZABETH DONOVAN","title":"SECRETARY","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":30000,"compensation_based_on_related_orgs":255000,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":14250,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":14089,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":313339,"name":"ELIZABETH DONOVAN"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 4B","explanation":"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."},{"form_and_line_reference":"PART III","explanation":"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."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":941663809,"business_name_line1":"ESKATON GOLD RIVER LODGE","primary_activities":"SENIOR RESIDENCES & SERVICES","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 9","controlled_organization":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON GOLD RIVER LODGE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":943358174,"business_name_line1":"ESKATON VILLAGE GRASS VALLEY","primary_activities":"SENIOR RESIDENCES & SERVICES","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 9","controlled_organization":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE GRASS VALLEY","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680472230,"business_name_line1":"ESKATON VILLAGE ROSEVILLE","primary_activities":"SENIOR RESIDENCES & SERVICES","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 9","controlled_organization":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE ROSEVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":270704516,"business_name_line1":"ESKATON VILLAGE PLACERVILLE","primary_activities":"SENIOR RESIDENCES & SERVICES","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 9","controlled_organization":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE PLACERVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680227233,"business_name_line1":"ESKATON FOUNDATION","primary_activities":"FUNDRAISING","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 7","controlled_organization":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNDATION","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942906316,"business_name_line1":"ESKATON PROPERTIES INC","primary_activities":"SENIOR RESIDENCES & SERVICES","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 9","controlled_organization":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON PROPERTIES INC","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":275246432,"business_name_line1":"ESKATON FOUNTAINWOOD LODGE","primary_activities":"SENIOR RESIDENCES & SERVICES","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 9","controlled_organization":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNTAINWOOD LODGE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"}],"taxable_corporations_and_trusts":[{"ein":942761402,"business_name_line1":"CALIFORNIA HEALTH CARE CONSULTANTS","primary_activity":"LEASED EMPLOYEES FOR SENIOR RESIDENCES","ownership_percentage":1.0,"share_of_total_income":2559239,"share_of_end_of_year_assets":90375,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","type_of_entity":"C","controlled_organization":true,"name":"CALIFORNIA HEALTH CARE CONSULTANTS","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942243808,"business_name_line1":"LIVABLE DESIGN","primary_activity":"PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERS","ownership_percentage":1.0,"share_of_total_income":3484,"share_of_end_of_year_assets":803568,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","type_of_entity":"C","controlled_organization":true,"name":"LIVABLE DESIGN","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"}],"transaction_flags":{"dividends_from_related_organization":false,"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":true},"transactions":[{"business_name_line1":"ESKATON PROPERTIESINC","amount_involved":232441,"method_of_amount_determination":"FMV","transaction_type":"C","name":"ESKATON PROPERTIESINC"},{"business_name_line1":"ESKATON PROPERTIESINC","amount_involved":97040,"method_of_amount_determination":"FMV","transaction_type":"P","name":"ESKATON PROPERTIESINC"},{"business_name_line1":"ESKATON PROPERTIESINC","amount_involved":503000,"method_of_amount_determination":"FMV","transaction_type":"R","name":"ESKATON PROPERTIESINC"}]},"source_xml":"201313189349300311_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To enhance the quality of life of seniors through innovative health, housing and social services.","primary_activities":"Adult Day Health Care (ADHC): ADHC provides help for families caring for an older adult at home. The program offers health and support services five days a week, enabling clients to live independently longer and giving families peace of mind knowing that their elderly family member is safe during the day. Clients enjoy the companionship of their peers, interesting recreational activities and a hot meal arranged by staff members who also monitor their health and medical condition. ADHC operating statistics - Participant days: 8,926Please visit the Eskaton website (www.eskaton.org) for the Eskaton Annual Report.","year":2015,"name":"Eskaton","phone":"9163340810","website":"WWW.ESKATON.ORG","type":"990","principal_officer":"Todd S Murch","year_formation":1967,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"5105 Manzanita Avenue, Carmichael, CA, 95608, USA","city":"Carmichael","state":"CA","country":"USA","zip_code":"95608"},"Governance":{"501c3 determination":true,"Number of voting members":13,"Number of independent voting members":12,"Number of employees total":41,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":41,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":4597241,"Contributions":{"value":2696654,"Other contributions":21040,"Grant revenue":21015,"Related organizations":2654599},"Program revenue":{"value":1900587,"Total revenue":{"value":1900587,"Live Well At Home":1253716,"ADULT DAY HEALTH CARE":608314,"COST RECOVERY & Other":38557}},"Investment income":{"value":0},"Other revenues":{"value":0}},"Expenses":{"value":4102599,"Grant expense":{"value":755857,"Grants to domestic orgs":755857},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":2470820,"Other salaries and wages":1753718,"Other employee benefits":506627,"Payroll taxes":210475},"Other expenses":{"value":875922,"Management services":137396,"Legal":9542,"Other services":85002,"Advertising":55108,"Office expenses":127094,"Occupancy":197542,"Travel":58473,"Conferences and meetings":10385,"Depreciation and depletion":33795,"Insurance":72991,"Itemized Expenses":{"value":68116,"Recruitment & Post Empl":30062,"Special Events":19099,"Dues & Subscription":10778,"Licenses & Fees":8177},"All other expenses":20478},"Functional Expenses":{"Program Service Expenses":2979904,"Management And General Expenses":1122695,"Fundraising Expenses":0}},"Assets":{"value":2963243,"Non-interest bearing cash":181626,"Accounts receivable":136058,"Prepaid expenses deferred charges":138008,"Land, building, equipment":1198933,"Investments program related":1283618,"Other assets":25000},"Liabilities":{"value":150369,"Accounts payable, accrued":138875,"Deferred, revenue":11494},"Fund balance":{"value":2812874,"Unrestricted net assets":2812874},"Form990Details":{"program_service_accomplishments":[{"description":"Adult Day Health Care (ADHC): ADHC provides help for families caring for an older adult at home. The program offers health and support services five days a week, enabling clients to live independently longer and giving families peace of mind knowing that their elderly family member is safe during the day. Clients enjoy the companionship of their peers, interesting recreational activities and a hot meal arranged by staff members who also monitor their health and medical condition. ADHC operating statistics - Participant days: 8,926Please visit the Eskaton website (www.eskaton.org) for the Eskaton Annual Report.","expense":407414,"grants":0,"revenue":646871}],"program_service_revenue_detail":[{"business_code":"623000","total_revenue":1253716,"related_or_exempt_function_income":1253716},{"business_code":"623000","total_revenue":608314,"related_or_exempt_function_income":608314},{"business_code":"623000","total_revenue":38557,"related_or_exempt_function_income":38557}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":1188398,"management_and_general":565320,"total":1753718},"other_employee_benefits":{"program_services":343313,"management_and_general":163314,"total":506627},"payroll_taxes":{"program_services":152814,"management_and_general":57661,"total":210475},"management_fees":{"program_services":93106,"management_and_general":44290,"total":137396},"legal_fees":{"management_and_general":9542,"total":9542},"other_service_fees":{"program_services":52904,"management_and_general":32098,"total":85002},"advertising":{"program_services":53957,"management_and_general":1151,"total":55108},"office_expenses":{"program_services":78416,"management_and_general":48678,"total":127094},"occupancy":{"total":197542},"travel":{"program_services":19589,"management_and_general":38884,"total":58473},"conferences_meetings":{"program_services":1141,"management_and_general":9244,"total":10385},"depreciation_depletion":{"program_services":33795,"total":33795},"insurance":{"program_services":49462,"management_and_general":23529,"total":72991},"all_other_expenses":{"program_services":14044,"management_and_general":6434,"total":20478}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"Todd S Murch"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"9163395688","business_name_line1":"Eduard Boogaard","address_line1":"5105 Manzanita Avenue","city":"Carmichael","state":"CA","zip":"95608"},"contractor_compensation_group":[{"business_name_line1":"ESKATON PROPERTIES INC","compensation":137396,"services_description":"MANAGEMENT FEE","address_line1":"5105 MANZANITA AVE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON PROPERTIES INC","address":"5105 MANZANITA AVE, CARMICHAEL, CA, 95608"}],"officers_directors_key_employees":[{"person_name":"Gay Marie Bone","title":"Board Member","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Gay Marie Bone"},{"person_name":"Anne Burns Johnson","title":"Board Member","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Anne Burns Johnson"},{"person_name":"Margaret Dyer-Chamberlain","title":"Board Member","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Margaret Dyer-Chamberlain"},{"person_name":"Carl Gerlach thru 52015","title":"Vice Chair","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Carl Gerlach thru 52015"},{"person_name":"Robert Edmondson","title":"Board Member","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Robert Edmondson"},{"person_name":"Doug Elmets","title":"Board Member","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Doug Elmets"},{"person_name":"Wes G Justyn","title":"Chairperson","average_hours_per_week":0.2,"average_hours_per_week_related_org":2.2,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Wes G Justyn"},{"person_name":"Samuel Perez","title":"Board Member","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Samuel Perez"},{"person_name":"Victor Sipos","title":"Board Member","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Victor Sipos"},{"person_name":"Lisa Yates","title":"Vice Chair","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Lisa Yates"},{"person_name":"Patricia McFarland","title":"Board Member","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Patricia McFarland"},{"person_name":"Susan DeMarois","title":"Board Member","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Susan DeMarois"},{"person_name":"Chuck Schepel","title":"Board Member","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Chuck Schepel"},{"person_name":"Todd Murch","title":"President & CEO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":943093,"other_compensation":35455,"individual_trustee_or_director":true,"officer":true,"name":"Todd Murch"},{"person_name":"Bill Pace","title":"CFO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":410890,"other_compensation":33466,"officer":true,"name":"Bill Pace"},{"person_name":"Elizabeth Donovan","title":"Secretary","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":383680,"other_compensation":19523,"officer":true,"name":"Elizabeth Donovan"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.4982},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":6585870,"current_year":2696654,"current_year_minus1":701995,"current_year_minus2":774740,"current_year_minus3":317950,"current_year_minus4":2094531},"amounts_received_from_disqualified_persons":{"value":6231393,"current_year":2581559,"current_year_minus1":670098,"current_year_minus2":747295,"current_year_minus3":232441,"current_year_minus4":2000000},"gross_receipts_admissions":{"value":5781079,"current_year":1900587,"current_year_minus1":763930,"current_year_minus2":690400,"current_year_minus3":931068,"current_year_minus4":1495094},"total_support_calendar_year":{"value":12366949,"current_year":4597241,"current_year_minus1":1465925,"current_year_minus2":1465140,"current_year_minus3":1249018,"current_year_minus4":3589625},"substantial_contributors_amount":{"value":0},"public_support_total":6135556,"public_support_percentage":0.4961,"investment_income_percentage":0.0},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"current_year":2581559,"current_year_minus1":670098,"current_year_minus2":747295,"current_year_minus3":232441,"current_year_minus4":2000000,"total":6231393},"total_509_group":{"current_year":4597241,"current_year_minus1":1465925,"current_year_minus2":1465140,"current_year_minus3":1249018,"current_year_minus4":3589625,"total":12366949}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":873884,"book_value":873884},"buildings":{"other_cost_or_other_basis":350001,"book_value":46487,"depreciation":303514},"equipment":{"other_cost_or_other_basis":441896,"book_value":278562,"depreciation":163334},"total_book_value":1198933},"program_related_investments":{"investments":[{"description":"Investment in CHC","book_value":58618,"method_of_valuation":"C"},{"description":"Investment in Livable Design","book_value":1225000,"method_of_valuation":"C"}],"total_book_value":1283618},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"Part X, Line 2:","explanation":"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."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":755857,"reported_domestic_org_grants_program_services":755857,"total_501c3_and_government_organizations":1,"total_other_organizations":0,"grants":[{"ein":942906316,"irc_section":"501(C)(3)","cash":755857,"purpose":"TO ASSIST WITH PROGRAMS","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON PROPERTIES INC","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"}],"total_domestic_grants":755857,"total_domestic_program_services":755857,"detail_org_grants_total":755857,"detail_domestic_grants_total":755857,"supplemental_information":[{"form_and_line_reference":"Part I, Line 2:","explanation":"THE ONLY GRANTS AWARDED ARE TO RELATED ORGANIZATION WITH COMMON MANAGEMENT TO ASSIST WITH PROGRAM OPERATION EXPENSES."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"THE ONLY GRANTS AWARDED ARE TO RELATED ORGANIZATION WITH COMMON MANAGEMENT TO ASSIST WITH PROGRAM OPERATION EXPENSES.","form_and_line_reference":"Part I, Line 2:"}},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"Todd Murch","title":"President & CEO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":197359,"compensation_based_on_related_orgs":479360,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":7950,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":27505,"other_compensation_filing_org":0,"other_compensation_related_orgs":266374,"total_compensation_filing_org":0,"total_compensation_related_orgs":978548,"name":"Todd Murch"},{"person_name":"Bill Pace","title":"CFO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":107500,"compensation_based_on_related_orgs":303390,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":5961,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":27505,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":444356,"name":"Bill Pace"},{"person_name":"Elizabeth Donovan","title":"Secretary","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":75000,"compensation_based_on_related_orgs":308680,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":7950,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":11573,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":403203,"name":"Elizabeth Donovan"}],"supplemental_information":[{"form_and_line_reference":"Part I, Line 4b","explanation":"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."},{"form_and_line_reference":"Part I, Line 3:","explanation":"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."}]},"ScheduleR":{"disregarded_entities":[{"ein":471928451,"business_name_line1":"CARMICHAEL HOMECARE SERVICES LLC","primary_activities_text":"Homecare Services","total_income":1104653,"end_of_year_assets":0,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"CARMICHAEL HOMECARE SERVICES LLC","address":"5105 MANZANITA AVE, CARMICHAEL, CA, 95608"}],"tax_exempt_organizations":[{"ein":941663809,"business_name_line1":"Eskaton Lodge Granite Bay","primary_activities_text":"Senior Residences & Services","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 9","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 Manzanita Avenue","city":"Carmichael","state":"CA","zip":"95608","name":"Eskaton Lodge Granite Bay","address":"5105 Manzanita Avenue, Carmichael, CA, 95608"},{"ein":943358174,"business_name_line1":"Eskaton Village Grass Valley","primary_activities_text":"Senior Residences & Services","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 9","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 Manzanita Avenue","city":"Carmichael","state":"CA","zip":"95608","name":"Eskaton Village Grass Valley","address":"5105 Manzanita Avenue, Carmichael, CA, 95608"},{"ein":680472230,"business_name_line1":"Eskaton Village Roseville","primary_activities_text":"Senior Residences & Services","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 9","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 Manzanita Avenue","city":"Carmichael","state":"CA","zip":"95608","name":"Eskaton Village Roseville","address":"5105 Manzanita Avenue, Carmichael, CA, 95608"},{"ein":270704516,"business_name_line1":"ESKATON VILLAGE PLACERVILLE","primary_activities_text":"Senior Residences & Services","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 9","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 Manzanita Avenue","city":"Carmichael","state":"CA","zip":"95608","name":"ESKATON VILLAGE PLACERVILLE","address":"5105 Manzanita Avenue, Carmichael, CA, 95608"},{"ein":680227233,"business_name_line1":"Eskaton Foundation","primary_activities_text":"Fundraising","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 7","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 Manzanita Avenue","city":"Carmichael","state":"CA","zip":"95608","name":"Eskaton Foundation","address":"5105 Manzanita Avenue, Carmichael, CA, 95608"},{"ein":942906316,"business_name_line1":"Eskaton Properties Inc","primary_activities_text":"Senior Residences & Services","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 9","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 Manzanita Avenue","city":"Carmichael","state":"CA","zip":"95608","name":"Eskaton Properties Inc","address":"5105 Manzanita Avenue, Carmichael, CA, 95608"},{"ein":275246432,"business_name_line1":"Eskaton Fountainwood Lodge","primary_activities_text":"Senior Residences & Services","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 9","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 Manzanita Avenue","city":"carmichael","state":"CA","zip":"95608","name":"Eskaton Fountainwood Lodge","address":"5105 Manzanita Avenue, carmichael, CA, 95608"}],"taxable_corporations_and_trusts":[{"ein":942761402,"business_name_line1":"California Health Care Consultants","primary_activity":"Leased employees for senior residences","ownership_percentage":1.0,"share_of_total_income":3009935,"share_of_end_of_year_assets":161270,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"Eskaton","address_line1":"5105 Manzanita Avenue","city":"Carmichael","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"California Health Care Consultants","address":"5105 Manzanita Avenue, Carmichael, CA, 95608"},{"ein":942243808,"business_name_line1":"Livable Design","primary_activity":"Provide research & design principals to home builders","ownership_percentage":1.0,"share_of_end_of_year_assets":707966,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"Eskaton","address_line1":"5105 Manzanita Avenue","city":"Carmichael","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"Livable Design","address":"5105 Manzanita Avenue, Carmichael, CA, 95608"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"Eskaton Properties Inc","amount_involved":2581559,"method_of_amount_determination":"FMV","transaction_type":"C","name":"Eskaton Properties Inc"},{"business_name_line1":"Eskaton Properties Inc","amount_involved":264759,"method_of_amount_determination":"FMV","transaction_type":"P","name":"Eskaton Properties Inc"},{"business_name_line1":"Eskaton Foundation","amount_involved":73040,"method_of_amount_determination":"FMV","transaction_type":"C","name":"Eskaton Foundation"},{"business_name_line1":"Eskaton Properties Inc","amount_involved":755857,"method_of_amount_determination":"book","transaction_type":"B","name":"Eskaton Properties Inc"}]},"source_xml":"201603209349308055_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To enhance the quality of life of seniors through innovative health, housing and social services.","primary_activities":"The senior connection: the senior connection provides an assortment of both free and fee-based services of value to seniors, caregivers & families. *professionals and caregivers can access an extensive database that provides free information about health concerns, retirement living options, assisted living and skilled nursing services, social services and legal and financial aid. *senior can access the services of an elder-law attorney familiar with senior and caregiver issues free of charge. *free of low-cost classes are offered monthly on a variety of topics of interest to seniors. Senior connection operating statistics - information calls: 5,093; senior connection class attendees: 234; community education & support attendees: 9,337. Please visit the eskaton website (www.eskaton.org) for the eskaton annual & social accountability report.\n\nAdult day health care: eskaton carmichael adult day health center provides help for families caring for an older adult at home. The program offers health and support services five days a week, enabling clients to live independently longer and giving families peace of mind knowing that their elderly family member is safe during the day. Clients enjoy the companionship of their peers, interesting recreational activities and a hot meal arranged by staff members who also monitor their health and medical condition.adult day health center operating statistics - participant days: 9,359please visit the eskaton website (www.eskaton.org) for the eskaton annual & social accountability report.\n\nTalking, listening, caring (tlc): tlc trains and organizes volunteers who make daily calls and biweekly visits to seniors who might otherwise be isolated in their homes. Talking, listening, caring (tlc) operating statistics - tlc telephone calls: 102,436; tlc home visits: 463; tlc senior companion visits: 946please visit the eskaton website (www.eskaton.org) for the eskaton annual & social accountability report.","year":2010,"name":"ESKATON","phone":"9163340810","website":"WWW.ESKATON.ORG","type":"990","principal_officer":"TODD S MURCH","year_formation":1967,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2010-01-01T00:00:00","tax_period_end":"2010-12-31T00:00:00","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608, USA","city":"CARMICHAEL","state":"CA","country":"USA","zip_code":"95608"},"Governance":{"501c3 determination":true,"Number of voting members":13,"Number of independent voting members":12,"Number of employees total":39,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":39,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":2859094,"Contributions":{"value":1939564,"Other contributions":28379,"Grant revenue":20391,"Related organizations":1890794},"Program revenue":{"value":919530,"Total revenue":{"value":919530,"VARIOUS":919530},"Unrelated business revenue":0},"Investment income":{"value":0},"Other revenues":{"value":0}},"Expenses":{"value":2150192,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":1420136,"Other salaries and wages":1021127,"Other employee benefits":304281,"Payroll taxes":94728},"Other expenses":{"value":730056,"Management services":92354,"Other services":63949,"Advertising":17200,"Office expenses":95631,"Occupancy":194668,"Travel":38881,"Conferences and meetings":4309,"Depreciation and depletion":36430,"Insurance":45106,"Itemized Expenses":{"value":116861,"VARIOUS":116861},"All other expenses":24667}},"Assets":{"value":2332347,"Non-interest bearing cash":123218,"Pledges and grants receivable":0,"Accounts receivable":108006,"Prepaid expenses deferred charges":26416,"Land, building, equipment":791089,"Investments program related":1283618},"Liabilities":{"value":140429,"Accounts payable, accrued":88429,"Deferred, revenue":52000,"Other liabilities":0},"Fund balance":{"value":2191918},"Form990Details":{"program_service_accomplishments":[{"description":"THE SENIOR CONNECTION: THE SENIOR CONNECTION PROVIDES AN ASSORTMENT OF BOTH FREE AND FEE-BASED SERVICES OF VALUE TO SENIORS, CAREGIVERS & FAMILIES. *PROFESSIONALS AND CAREGIVERS CAN ACCESS AN EXTENSIVE DATABASE THAT PROVIDES FREE INFORMATION ABOUT HEALTH CONCERNS, RETIREMENT LIVING OPTIONS, ASSISTED LIVING AND SKILLED NURSING SERVICES, SOCIAL SERVICES AND LEGAL AND FINANCIAL AID. *SENIOR CAN ACCESS THE SERVICES OF AN ELDER-LAW ATTORNEY FAMILIAR WITH SENIOR AND CAREGIVER ISSUES FREE OF CHARGE. *FREE OF LOW-COST CLASSES ARE OFFERED MONTHLY ON A VARIETY OF TOPICS OF INTEREST TO SENIORS. SENIOR CONNECTION OPERATING STATISTICS - INFORMATION CALLS: 5,093; SENIOR CONNECTION CLASS ATTENDEES: 234; COMMUNITY EDUCATION & SUPPORT ATTENDEES: 9,337. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL & SOCIAL ACCOUNTABILITY REPORT.","expense":59017,"grants":0,"revenue":188984},{"description":"ADULT DAY HEALTH CARE: ESKATON CARMICHAEL ADULT DAY HEALTH CENTER PROVIDES HELP FOR FAMILIES CARING FOR AN OLDER ADULT AT HOME. THE PROGRAM OFFERS HEALTH AND SUPPORT SERVICES FIVE DAYS A WEEK, ENABLING CLIENTS TO LIVE INDEPENDENTLY LONGER AND GIVING FAMILIES PEACE OF MIND KNOWING THAT THEIR ELDERLY FAMILY MEMBER IS SAFE DURING THE DAY. CLIENTS ENJOY THE COMPANIONSHIP OF THEIR PEERS, INTERESTING RECREATIONAL ACTIVITIES AND A HOT MEAL ARRANGED BY STAFF MEMBERS WHO ALSO MONITOR THEIR HEALTH AND MEDICAL CONDITION.ADULT DAY HEALTH CENTER OPERATING STATISTICS - PARTICIPANT DAYS: 9,359PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL & SOCIAL ACCOUNTABILITY REPORT.","expense":772268,"grants":0,"revenue":707277},{"description":"TALKING, LISTENING, CARING (TLC): TLC TRAINS AND ORGANIZES VOLUNTEERS WHO MAKE DAILY CALLS AND BIWEEKLY VISITS TO SENIORS WHO MIGHT OTHERWISE BE ISOLATED IN THEIR HOMES. TALKING, LISTENING, CARING (TLC) OPERATING STATISTICS - TLC TELEPHONE CALLS: 102,436; TLC HOME VISITS: 463; TLC SENIOR COMPANION VISITS: 946PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL & SOCIAL ACCOUNTABILITY REPORT.","expense":415578,"grants":0,"revenue":23269}],"program_service_revenue_detail":[{"business_code":"623000","description":"ADULT DAY HEALTH CARE","total_revenue":707277,"related_or_exempt_function_income":707277},{"business_code":"623000","description":"SENIOR CONNECTIONS","total_revenue":188984,"related_or_exempt_function_income":188984},{"business_code":"623000","description":"TLC PROGRAM","total_revenue":23269,"related_or_exempt_function_income":23269}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":501364,"management_and_general":519763,"total":1021127},"other_employee_benefits":{"program_services":149098,"management_and_general":155183,"total":304281},"payroll_taxes":{"program_services":86584,"management_and_general":8144,"total":94728},"management_fees":{"program_services":45253,"management_and_general":47101,"total":92354},"other_service_fees":{"program_services":57610,"management_and_general":6339,"total":63949},"advertising":{"management_and_general":17200,"total":17200},"office_expenses":{"program_services":85684,"management_and_general":9947,"total":95631},"occupancy":{"program_services":194668,"total":194668},"travel":{"program_services":37478,"management_and_general":1403,"total":38881},"conferences_meetings":{"program_services":3379,"management_and_general":930,"total":4309},"depreciation_depletion":{"program_services":36430,"total":36430},"insurance":{"program_services":45106,"total":45106},"all_other_expenses":{"program_services":1279,"management_and_general":23388,"total":24667}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_vii":true},"principal_officer_detail":{"person_name":"TODD S MURCH","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_consolidated":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"9163395688","business_name_line1":"EDUARD BOOGAARD","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608"},"officers_directors_key_employees":[{"title":"CEO & PRESIDENT","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":465333,"other_compensation":43607,"individual_trustee_or_director":true,"officer":true},{"title":"VICE CHAIRMAN","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"CHAIRPERSON","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"COO","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":327483,"other_compensation":20176,"officer":true},{"title":"CFO","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":282500,"other_compensation":26528,"officer":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":1.0},"support_509":{"thirty_three_percent_test_current_year":true,"public_support_total":11715430,"public_support_percentage":1.0,"investment_income_percentage":0.0},"support_509_prior_schema":{"gross_receipts_from_admissions":{"current_year":919530,"current_year_minus1":986297,"current_year_minus2":913744,"current_year_minus3":1385306,"current_year_minus4":1159224,"total":5364101},"amounts_from_substantial_contributors":{"total":0},"amounts_received_from_disqualified_persons":{"total":0},"gifts_grants_contributions_509":{"current_year":1939564,"current_year_minus1":3358321,"current_year_minus2":481895,"current_year_minus3":319001,"current_year_minus4":252548,"total":6351329},"total_509":{"current_year":2859094,"current_year_minus1":4344618,"current_year_minus2":1395639,"current_year_minus3":1704307,"current_year_minus4":1411772,"total":11715430},"total_support_total":{"current_year":2859094,"current_year_minus1":4344618,"current_year_minus2":1395639,"current_year_minus3":1704307,"current_year_minus4":1411772,"total":11715430},"support_from_dqps":{"total":0}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":638944,"book_value":638944},"buildings":{"other_cost_or_other_basis":309852,"book_value":58462,"depreciation":251390},"equipment":{"other_cost_or_other_basis":214422,"book_value":93683,"depreciation":120739},"total_book_value":791089},"program_related_investments":{"investments":[{"description":"INVESTMENT IN CHC","book_value":58618,"method_of_valuation":"C"},{"description":"INVESTMENT IN LIVABLE DESIGN","book_value":1225000,"method_of_valuation":"C"}],"total_book_value":1283618},"supplemental_information":[{"identifier":"DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:","form_and_line_reference":"PART X:","explanation":"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 THAN 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."}]},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"TODD MURCH","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":68333,"compensation_based_on_related_orgs":397000,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":29632,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":13975,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":508940,"name":"TODD MURCH"},{"person_name":"TREVOR HAMMOND","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":40833,"compensation_based_on_related_orgs":286650,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":16374,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":3802,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":347659,"name":"TREVOR HAMMOND"},{"person_name":"BILL PACE","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":27500,"compensation_based_on_related_orgs":255000,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":14125,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":12403,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":309028,"name":"BILL PACE"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 4B","explanation":"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."},{"form_and_line_reference":"PART III","explanation":"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."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":941663809,"business_name_line1":"ESKATON GOLD RIVER LODGE","primary_activities":"SENIOR RESIDENCES & SERVICES","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 9","controlled_organization":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON GOLD RIVER LODGE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":943358174,"business_name_line1":"ESKATON VILLAGE GRASS VALLEY","primary_activities":"SENIOR RESIDENCES & SERVICES","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 9","controlled_organization":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE GRASS VALLEY","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680472230,"business_name_line1":"ESKATON VILLAGE ROSEVILLE","primary_activities":"SENIOR RESIDENCES & SERVICES","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 9","controlled_organization":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE ROSEVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":270704516,"business_name_line1":"ESKATON VILLAGE PLACERVILLE","primary_activities":"SENIOR RESIDENCES & SERVICES","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 9","controlled_organization":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE PLACERVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680227233,"business_name_line1":"ESKATON FOUNDATION","primary_activities":"FUNDRAISING","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 7","controlled_organization":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNDATION","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942906316,"business_name_line1":"ESKATON PROPERTIES INC","primary_activities":"SENIOR RESIDENCES & SERVICES","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 9","controlled_organization":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON PROPERTIES INC","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"}],"taxable_corporations_and_trusts":[{"ein":942761402,"business_name_line1":"CALIFORNIA HEALTH CARE CONSULTANTS","primary_activity":"LEASED EMPLOYEES FOR SENIOR RESIDENCES","ownership_percentage":1.0,"share_of_total_income":7943338,"share_of_end_of_year_assets":1007359,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","type_of_entity":"C","name":"CALIFORNIA HEALTH CARE CONSULTANTS","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942243808,"business_name_line1":"LIVABLE DESIGN","primary_activity":"PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERS","ownership_percentage":1.0,"share_of_end_of_year_assets":1143116,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","type_of_entity":"C","name":"LIVABLE DESIGN","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":true,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"ESKATON FOUNDATION","amount_involved":207460,"method_of_amount_determination":"FMV","transaction_type":"C","name":"ESKATON FOUNDATION"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":92354,"method_of_amount_determination":"FMV","transaction_type":"L","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":1683334,"method_of_amount_determination":"FMV","transaction_type":"C","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":1265000,"method_of_amount_determination":"FMV","transaction_type":"O","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":147464,"method_of_amount_determination":"FMV","transaction_type":"J","name":"ESKATON PROPERTIES INC"}]},"source_xml":"201210619349302836_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To enhance the quality of life of seniors through innovative health, housing and social services.","primary_activities":"Telephone reassurance program (trp): trp trains and organizes volunteers who make daily calls and biweekly visits to seniors who might otherwise be isolated in their homes. Trp operating statistics - trp telephone calls: 98,547; trp home visits: 441; trp senior companion visits: 920please visit the eskaton website (www.eskaton.org) for the eskaton annual & social accountability report.\n\nAdult day health care (adhc): adhc provides help for families caring for an older adult at home. The program offers health and support services five days a week, enabling clients to live independently longer and giving families peace of mind knowing that their elderly family member is safe during the day. Clients enjoy the companionship of their peers, interesting recreational activities and a hot meal arranged by staff members who also monitor their health and medical condition.adhc operating statistics - participant days: 10,034 please visit the eskaton website (www.eskaton.org) for the eskaton annual & social accountability report.\n\nEskaton fountainwood lodge (efwl): efwl was acquired march 31, 2011 and was leased to eskaton properties, inc under a short term lease. Efwl is a 94 apartment assisted living community in orangevale, california that provides residents with access to a full range of recreational activities that may include gardening, arts and craft projects, current events discussions and exercise. Eskaton fountainwood lodge operating statistics - resident days: 27,344. Please visit the eskaton website (www.eskaton.org) for the eskaton annual & social accountability report.\n\nThe senior connection: the senior connection provides an assortment of both free and fee-based services of value to seniors, caregivers & families. *professionals and caregivers can access an extensive database that provides free information about health concerns, retirement living options, assisted living and skilled nursing services, social services and legal and financial aid. *senior can access the services of an elder-law attorney familiar with senior and caregiver issues free of charge. *free of low-cost classes are offered monthly on a variety of topics of interest to seniors. Senior connection operating statistics - information calls: 4,941; senior connection class attendees: 239; community education & support attendees: 9,867. Please visit the eskaton website (www.eskaton.org) for the eskaton annual & social accountability report.","year":2011,"name":"ESKATON","phone":"9163340810","website":"WWW.ESKATON.ORG","type":"990","principal_officer":"TODD S MURCH","year_formation":1967,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2011-01-01T00:00:00","tax_period_end":"2011-12-31T00:00:00","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608, USA","city":"CARMICHAEL","state":"CA","country":"USA","zip_code":"95608"},"Governance":{"501c3 determination":true,"Number of voting members":13,"Number of independent voting members":12,"Number of employees total":48,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":48,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":3589625,"Contributions":{"value":2094531,"Other contributions":47043,"Grant revenue":29988,"Related organizations":2017500},"Program revenue":{"value":1495094,"Total revenue":{"value":1478759,"VARIOUS":1478759},"Total other revenue":16335,"Unrelated business revenue":0},"Investment income":{"value":0},"Other revenues":{"value":0}},"Expenses":{"value":2807875,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":1481431,"Other salaries and wages":1037390,"Other employee benefits":343839,"Payroll taxes":100202},"Other expenses":{"value":1326444,"Management services":99227,"Other services":80924,"Advertising":22977,"Office expenses":105825,"Occupancy":204121,"Travel":50360,"Conferences and meetings":3937,"Interest":239512,"Depreciation and depletion":424184,"Insurance":72037,"Itemized Expenses":{"value":1409,"VARIOUS":1409},"All other expenses":21931}},"Assets":{"value":11602643,"Non-interest bearing cash":304898,"Accounts receivable":140541,"Prepaid expenses deferred charges":20642,"Land, building, equipment":9307729,"Investments program related":1283618,"Other assets":545215},"Liabilities":{"value":8628975,"Accounts payable, accrued":110826,"Deferred, revenue":16967,"Secured mortgages and notes payable":5653685,"Other liabilities":2847497},"Fund balance":{"value":2973668},"Form990Details":{"program_service_accomplishments":[{"description":"TELEPHONE REASSURANCE PROGRAM (TRP): TRP TRAINS AND ORGANIZES VOLUNTEERS WHO MAKE DAILY CALLS AND BIWEEKLY VISITS TO SENIORS WHO MIGHT OTHERWISE BE ISOLATED IN THEIR HOMES. TRP OPERATING STATISTICS - TRP TELEPHONE CALLS: 98,547; TRP HOME VISITS: 441; TRP SENIOR COMPANION VISITS: 920PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL & SOCIAL ACCOUNTABILITY REPORT.","expense":840041,"grants":0,"revenue":11973},{"description":"ADULT DAY HEALTH CARE (ADHC): ADHC PROVIDES HELP FOR FAMILIES CARING FOR AN OLDER ADULT AT HOME. THE PROGRAM OFFERS HEALTH AND SUPPORT SERVICES FIVE DAYS A WEEK, ENABLING CLIENTS TO LIVE INDEPENDENTLY LONGER AND GIVING FAMILIES PEACE OF MIND KNOWING THAT THEIR ELDERLY FAMILY MEMBER IS SAFE DURING THE DAY. CLIENTS ENJOY THE COMPANIONSHIP OF THEIR PEERS, INTERESTING RECREATIONAL ACTIVITIES AND A HOT MEAL ARRANGED BY STAFF MEMBERS WHO ALSO MONITOR THEIR HEALTH AND MEDICAL CONDITION.ADHC OPERATING STATISTICS - PARTICIPANT DAYS: 10,034 PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL & SOCIAL ACCOUNTABILITY REPORT.","expense":668061,"grants":0,"revenue":763902},{"description":"ESKATON FOUNTAINWOOD LODGE (EFWL): EFWL WAS ACQUIRED MARCH 31, 2011 AND WAS LEASED TO ESKATON PROPERTIES, INC UNDER A SHORT TERM LEASE. EFWL IS A 94 APARTMENT ASSISTED LIVING COMMUNITY IN ORANGEVALE, CALIFORNIA THAT PROVIDES RESIDENTS WITH ACCESS TO A FULL RANGE OF RECREATIONAL ACTIVITIES THAT MAY INCLUDE GARDENING, ARTS AND CRAFT PROJECTS, CURRENT EVENTS DISCUSSIONS AND EXERCISE. ESKATON FOUNTAINWOOD LODGE OPERATING STATISTICS - RESIDENT DAYS: 27,344. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL & SOCIAL ACCOUNTABILITY REPORT.","expense":632655,"grants":0,"revenue":540000},{"description":"THE SENIOR CONNECTION: THE SENIOR CONNECTION PROVIDES AN ASSORTMENT OF BOTH FREE AND FEE-BASED SERVICES OF VALUE TO SENIORS, CAREGIVERS & FAMILIES. *PROFESSIONALS AND CAREGIVERS CAN ACCESS AN EXTENSIVE DATABASE THAT PROVIDES FREE INFORMATION ABOUT HEALTH CONCERNS, RETIREMENT LIVING OPTIONS, ASSISTED LIVING AND SKILLED NURSING SERVICES, SOCIAL SERVICES AND LEGAL AND FINANCIAL AID. *SENIOR CAN ACCESS THE SERVICES OF AN ELDER-LAW ATTORNEY FAMILIAR WITH SENIOR AND CAREGIVER ISSUES FREE OF CHARGE. *FREE OF LOW-COST CLASSES ARE OFFERED MONTHLY ON A VARIETY OF TOPICS OF INTEREST TO SENIORS. SENIOR CONNECTION OPERATING STATISTICS - INFORMATION CALLS: 4,941; SENIOR CONNECTION CLASS ATTENDEES: 239; COMMUNITY EDUCATION & SUPPORT ATTENDEES: 9,867. PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL & SOCIAL ACCOUNTABILITY REPORT.","expense":237748,"grants":0,"revenue":179219}],"program_service_revenue_detail":[{"business_code":"623000","description":"ADULT DAY HEALTH CARE","total_revenue":763902,"related_or_exempt_function_income":763902},{"business_code":"623000","description":"LEASE REVENUE","total_revenue":540000,"related_or_exempt_function_income":540000},{"business_code":"623000","description":"THE SENIOR CONNECTION","total_revenue":162884,"related_or_exempt_function_income":162884},{"business_code":"623000","description":"TRP PROGRAM","total_revenue":11973,"related_or_exempt_function_income":11973}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":788061,"management_and_general":249329,"total":1037390},"other_employee_benefits":{"program_services":261318,"management_and_general":82521,"total":343839},"payroll_taxes":{"program_services":67787,"management_and_general":32415,"total":100202},"management_fees":{"program_services":75378,"management_and_general":23849,"total":99227},"other_service_fees":{"program_services":79508,"management_and_general":1416,"total":80924},"advertising":{"management_and_general":22977,"total":22977},"office_expenses":{"program_services":100888,"management_and_general":4937,"total":105825},"occupancy":{"program_services":204121,"total":204121},"travel":{"program_services":48265,"management_and_general":2095,"total":50360},"conferences_meetings":{"program_services":2893,"management_and_general":1044,"total":3937},"interest":{"program_services":239512,"total":239512},"depreciation_depletion":{"program_services":424184,"total":424184},"insurance":{"program_services":72037,"total":72037},"all_other_expenses":{"program_services":13144,"management_and_general":8787,"total":21931}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_vii":true},"principal_officer_detail":{"person_name":"TODD S MURCH","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_consolidated":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"9163395688","business_name_line1":"EDUARD BOOGAARD","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608"},"officers_directors_key_employees":[{"title":"CEO & PRESIDENT","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":557202,"other_compensation":199960,"individual_trustee_or_director":true,"officer":true},{"title":"VICE CHAIR PERSON","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"BOARD MEMBER","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"CHAIRPERSON","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"BOARD MEMBER","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER (TERM. MAY 2011)","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER (TERM. MAY 2011)","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER (TERM. FEBRUARY 2011)","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"CFO","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":338152,"other_compensation":27920,"officer":true},{"title":"COO","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":235000,"other_compensation":17613,"officer":true},{"title":"COO (TERMINATED 6/30/11)","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":257860,"other_compensation":8306,"officer":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":1.0},"support_509":{"thirty_three_percent_test_current_year":true,"public_support_total":13893283,"public_support_percentage":1.0,"investment_income_percentage":0.0},"support_509_prior_schema":{"gross_receipts_from_admissions":{"current_year":1495094,"current_year_minus1":919530,"current_year_minus2":986297,"current_year_minus3":913744,"current_year_minus4":1385306,"total":5699971},"amounts_from_substantial_contributors":{"total":0},"amounts_received_from_disqualified_persons":{"total":0},"gifts_grants_contributions_509":{"current_year":2094531,"current_year_minus1":1939564,"current_year_minus2":3358321,"current_year_minus3":481895,"current_year_minus4":319001,"total":8193312},"total_509":{"current_year":3589625,"current_year_minus1":2859094,"current_year_minus2":4344618,"current_year_minus3":1395639,"current_year_minus4":1704307,"total":13893283},"total_support_total":{"current_year":3589625,"current_year_minus1":2859094,"current_year_minus2":4344618,"current_year_minus3":1395639,"current_year_minus4":1704307,"total":13893283},"support_from_dqps":{"total":0}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":2015345,"book_value":2015345},"buildings":{"other_cost_or_other_basis":5735010,"book_value":5307181,"depreciation":427829},"equipment":{"other_cost_or_other_basis":2343067,"book_value":1985203,"depreciation":357864},"total_book_value":9307729},"program_related_investments":{"investments":[{"description":"INVESTMENT IN CHC","book_value":58618,"method_of_valuation":"C"},{"description":"INVESTMENT IN LIVABLE DESIGN","book_value":1225000,"method_of_valuation":"C"}],"total_book_value":1283618},"other_liabilities":{"liabilities":[{"description":"DUE TO RELATED PARTIES","amount":2847497}],"total_liability":2847497},"supplemental_information":[{"identifier":"DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:","form_and_line_reference":"PART X:","explanation":"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 THAN 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."}]},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"TODD MURCH","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":133333,"compensation_based_on_related_orgs":420000,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":188945,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":11015,"other_compensation_filing_org":0,"other_compensation_related_orgs":3869,"total_compensation_filing_org":0,"total_compensation_related_orgs":757162,"name":"TODD MURCH"},{"person_name":"BILL PACE","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":71667,"compensation_based_on_related_orgs":266485,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":16908,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":11012,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":366072,"name":"BILL PACE"},{"person_name":"ELIZABETH DONOVAN","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":20000,"compensation_based_on_related_orgs":215000,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":11750,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":5863,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":252613,"name":"ELIZABETH DONOVAN"},{"person_name":"TREVOR HAMMOND","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":71667,"compensation_based_on_related_orgs":184614,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":7350,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":956,"other_compensation_filing_org":0,"other_compensation_related_orgs":1579,"total_compensation_filing_org":0,"total_compensation_related_orgs":266166,"name":"TREVOR HAMMOND"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 4B","explanation":"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."},{"form_and_line_reference":"PART III","explanation":"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."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":941663809,"business_name_line1":"ESKATON GOLD RIVER LODGE","primary_activities":"SENIOR RESIDENCES & SERVICES","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 9","controlled_organization":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON GOLD RIVER LODGE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":943358174,"business_name_line1":"ESKATON VILLAGE GRASS VALLEY","primary_activities":"SENIOR RESIDENCES & SERVICES","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 9","controlled_organization":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE GRASS VALLEY","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680472230,"business_name_line1":"ESKATON VILLAGE ROSEVILLE","primary_activities":"SENIOR RESIDENCES & SERVICES","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 9","controlled_organization":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE ROSEVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":270704516,"business_name_line1":"ESKATON VILLAGE PLACERVILLE","primary_activities":"SENIOR RESIDENCES & SERVICES","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 9","controlled_organization":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE PLACERVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680227233,"business_name_line1":"ESKATON FOUNDATION","primary_activities":"FUNDRAISING","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 7","controlled_organization":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNDATION","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942906316,"business_name_line1":"ESKATON PROPERTIES INC","primary_activities":"SENIOR RESIDENCES & SERVICES","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 9","controlled_organization":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON PROPERTIES INC","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":275246432,"business_name_line1":"ESKATON FOUNTAINWOOD LODGE","primary_activities":"SENIOR RESIDENCES & SERVICES","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 9","controlled_organization":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNTAINWOOD LODGE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"}],"taxable_corporations_and_trusts":[{"ein":942761402,"business_name_line1":"CALIFORNIA HEALTH CARE CONSULTANTS","primary_activity":"LEASED EMPLOYEES FOR SENIOR RESIDENCES","ownership_percentage":1.0,"share_of_total_income":6705444,"share_of_end_of_year_assets":924482,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","type_of_entity":"C","name":"CALIFORNIA HEALTH CARE CONSULTANTS","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942243808,"business_name_line1":"LIVABLE DESIGN","primary_activity":"PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERS","ownership_percentage":1.0,"share_of_total_income":100589,"share_of_end_of_year_assets":736580,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","type_of_entity":"C","name":"LIVABLE DESIGN","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":true,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":true,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":true,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":true,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":2847497,"method_of_amount_determination":"EOY BALANCE","transaction_type":"E","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":111600,"method_of_amount_determination":"FMV","transaction_type":"J","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":99227,"method_of_amount_determination":"FMV","transaction_type":"L","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":540000,"method_of_amount_determination":"FMV","transaction_type":"A","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":2000000,"method_of_amount_determination":"FMV","transaction_type":"C","name":"ESKATON PROPERTIES INC"}]},"source_xml":"201213189349302186_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To enhance the quality of life of seniors through innovative health, housing and social services.","primary_activities":"Adult day health care (adhc): adhc provides help for families caring for an older adult at home. The program offers health and support services five days a week, enabling clients to live independently longer and giving families peace of mind knowing that their elderly family member is safe during the day. Clients enjoy the companionship of their peers, interesting recreational activities and a hot meal arranged by staff members who also monitor their health and medical condition. Adhc operating statistics - participant days: 8,450please visit the eskaton website (www.eskaton.org) for the eskaton annual report.","year":2013,"name":"ESKATON","phone":"9163340810","website":"WWW.ESKATON.ORG","type":"990","principal_officer":"TODD S MURCH","year_formation":1967,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608, USA","city":"CARMICHAEL","state":"CA","country":"USA","zip_code":"95608"},"Governance":{"501c3 determination":true,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":27,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":27,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1465140,"Contributions":{"value":774740,"Other contributions":7810,"Grant revenue":19635,"Related organizations":747295},"Program revenue":{"value":690400,"Total revenue":{"value":688761,"ADULT DAY HEALTH CARE":646959,"COST RECOVERY":41802},"Total other revenue":1639},"Investment income":{"value":0},"Other revenues":{"value":0}},"Expenses":{"value":1462794,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":968761,"Other salaries and wages":673860,"Other employee benefits":240796,"Payroll taxes":54105},"Other expenses":{"value":494033,"Management services":62194,"Other services":78538,"Advertising":218,"Office expenses":70444,"Occupancy":141041,"Travel":36056,"Conferences and meetings":5576,"Depreciation and depletion":14701,"Insurance":65747,"Itemized Expenses":{"value":2112,"ANCILLARY COSTS":1423,"BAD DEBTS":689},"All other expenses":17406},"Functional Expenses":{"Program Service Expenses":1180755,"Management And General Expenses":282039,"Fundraising Expenses":0}},"Assets":{"value":2413657,"Non-interest bearing cash":83421,"Accounts receivable":105183,"Other net note and loans":35627,"Prepaid expenses deferred charges":23706,"Land, building, equipment":882102,"Investments program related":1283618},"Liabilities":{"value":104055,"Accounts payable, accrued":86601,"Deferred, revenue":17454},"Fund balance":{"value":2309602,"Unrestricted net assets":2309602},"Form990Details":{"program_service_accomplishments":[{"description":"ADULT DAY HEALTH CARE (ADHC): ADHC PROVIDES HELP FOR FAMILIES CARING FOR AN OLDER ADULT AT HOME. THE PROGRAM OFFERS HEALTH AND SUPPORT SERVICES FIVE DAYS A WEEK, ENABLING CLIENTS TO LIVE INDEPENDENTLY LONGER AND GIVING FAMILIES PEACE OF MIND KNOWING THAT THEIR ELDERLY FAMILY MEMBER IS SAFE DURING THE DAY. CLIENTS ENJOY THE COMPANIONSHIP OF THEIR PEERS, INTERESTING RECREATIONAL ACTIVITIES AND A HOT MEAL ARRANGED BY STAFF MEMBERS WHO ALSO MONITOR THEIR HEALTH AND MEDICAL CONDITION. ADHC OPERATING STATISTICS - PARTICIPANT DAYS: 8,450PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT.","expense":1095857,"grants":0,"revenue":690400}],"program_service_revenue_detail":[{"business_code":"623000","total_revenue":646959,"related_or_exempt_function_income":646959},{"business_code":"623000","total_revenue":41802,"related_or_exempt_function_income":41802}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":550142,"management_and_general":123718,"total":673860},"other_employee_benefits":{"program_services":219625,"management_and_general":21171,"total":240796},"payroll_taxes":{"program_services":49348,"management_and_general":4757,"total":54105},"management_fees":{"management_and_general":62194,"total":62194},"other_service_fees":{"program_services":42259,"management_and_general":36279,"total":78538},"advertising":{"management_and_general":218,"total":218},"office_expenses":{"program_services":55999,"management_and_general":14445,"total":70444},"occupancy":{"total":141041},"travel":{"program_services":29650,"management_and_general":6406,"total":36056},"conferences_meetings":{"program_services":35,"management_and_general":5541,"total":5576},"depreciation_depletion":{"program_services":14701,"total":14701},"insurance":{"program_services":59967,"management_and_general":5780,"total":65747},"all_other_expenses":{"program_services":15876,"management_and_general":1530,"total":17406}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"TODD S MURCH"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"9163395688","business_name_line1":"EDUARD BOOGAARD","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608"},"officers_directors_key_employees":[{"person_name":"TODD MURCH","title":"PRESIDENT & CEO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":528247,"other_compensation":131080,"individual_trustee_or_director":true,"officer":true,"name":"TODD MURCH"},{"person_name":"ANNE BURNS JOHNSON","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ANNE BURNS JOHNSON"},{"person_name":"CARL GERLACH","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"CARL GERLACH"},{"person_name":"CLARENCE WILLIAMS","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"CLARENCE WILLIAMS"},{"person_name":"DOUGLAS ELMETS","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DOUGLAS ELMETS"},{"person_name":"GAY MARIE BONE","title":"CHAIRPERSON","average_hours_per_week":0.2,"average_hours_per_week_related_org":1.2,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"GAY MARIE BONE"},{"person_name":"LISA YATES","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LISA YATES"},{"person_name":"ROBERT EDMONDSON","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ROBERT EDMONDSON"},{"person_name":"SAM PEREZ","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"SAM PEREZ"},{"person_name":"VICTOR SIPOS","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"VICTOR SIPOS"},{"person_name":"WES G JUSTYN","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"WES G JUSTYN"},{"person_name":"MARGARET DYER-CHAMBERLIN","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MARGARET DYER-CHAMBERLIN"},{"person_name":"LEELAND KING","title":"BOARD MEMBER (THROUGH MAY 2013)","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LEELAND KING"},{"person_name":"MARY HOPP","title":"BOARD MEMBER (THROUGH MAY 2013)","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MARY HOPP"},{"person_name":"BILL PACE","title":"CFO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":332937,"other_compensation":33731,"officer":true,"name":"BILL PACE"},{"person_name":"ELIZABETH DONOVAN","title":"SECRETARY","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":310900,"other_compensation":20621,"officer":true,"name":"ELIZABETH DONOVAN"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.4627},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":8485106,"current_year":774740,"current_year_minus1":317950,"current_year_minus2":2094531,"current_year_minus3":1939564,"current_year_minus4":3358321},"amounts_received_from_disqualified_persons":{"value":7917629,"current_year":747295,"current_year_minus1":232441,"current_year_minus2":2000000,"current_year_minus3":1683334,"current_year_minus4":3254559},"gross_receipts_admissions":{"value":5022389,"current_year":690400,"current_year_minus1":931068,"current_year_minus2":1495094,"current_year_minus3":919530,"current_year_minus4":986297},"total_support_calendar_year":{"value":13507495,"current_year":1465140,"current_year_minus1":1249018,"current_year_minus2":3589625,"current_year_minus3":2859094,"current_year_minus4":4344618},"substantial_contributors_amount":{"value":0},"public_support_total":5589866,"public_support_percentage":0.4138,"investment_income_percentage":0.0},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"current_year":747295,"current_year_minus1":232441,"current_year_minus2":2000000,"current_year_minus3":1683334,"current_year_minus4":3254559,"total":7917629},"total_509_group":{"current_year":1465140,"current_year_minus1":1249018,"current_year_minus2":3589625,"current_year_minus3":2859094,"current_year_minus4":4344618,"total":13507495}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":778002,"book_value":778002},"buildings":{"other_cost_or_other_basis":322693,"book_value":41998,"depreciation":280695},"equipment":{"other_cost_or_other_basis":165041,"book_value":62102,"depreciation":102939},"total_book_value":882102},"program_related_investments":{"investments":[{"description":"INVESTMENT IN CHC","book_value":58618,"method_of_valuation":"C"},{"description":"INVESTMENT IN LIVABLE DESIGN","book_value":1225000,"method_of_valuation":"C"}],"total_book_value":1283618},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART X, LINE 2:","explanation":"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."}]},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"TODD MURCH","title":"PRESIDENT & CEO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":76998,"compensation_based_on_related_orgs":451219,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":103087,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":27993,"other_compensation_filing_org":0,"other_compensation_related_orgs":30,"total_compensation_filing_org":0,"total_compensation_related_orgs":659327,"name":"TODD MURCH"},{"person_name":"BILL PACE","title":"CFO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":47407,"compensation_based_on_related_orgs":285500,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":5738,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":27993,"other_compensation_filing_org":0,"other_compensation_related_orgs":30,"total_compensation_filing_org":0,"total_compensation_related_orgs":366668,"name":"BILL PACE"},{"person_name":"ELIZABETH DONOVAN","title":"SECRETARY","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":38250,"compensation_based_on_related_orgs":272650,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":7650,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":12971,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":331521,"name":"ELIZABETH DONOVAN"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 4B","explanation":"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."},{"form_and_line_reference":"PART I, LINE 3:","explanation":"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."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":941663809,"business_name_line1":"ESKATON GOLD RIVER LODGE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 9","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON GOLD RIVER LODGE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":943358174,"business_name_line1":"ESKATON VILLAGE GRASS VALLEY","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 9","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE GRASS VALLEY","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680472230,"business_name_line1":"ESKATON VILLAGE ROSEVILLE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 9","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE ROSEVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":270704516,"business_name_line1":"ESKATON VILLAGE PLACERVILLE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 9","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE PLACERVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680227233,"business_name_line1":"ESKATON FOUNDATION","primary_activities_text":"FUNDRAISING","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 7","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNDATION","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942906316,"business_name_line1":"ESKATON PROPERTIES INC","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 9","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON PROPERTIES INC","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":275246432,"business_name_line1":"ESKATON FOUNTAINWOOD LODGE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 9","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNTAINWOOD LODGE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"}],"taxable_corporations_and_trusts":[{"ein":942761402,"business_name_line1":"CALIFORNIA HEALTH CARE CONSULTANTS","primary_activity":"LEASED EMPLOYEES FOR SENIOR RESIDENCES","ownership_percentage":1.0,"share_of_total_income":2787640,"share_of_end_of_year_assets":188609,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"CALIFORNIA HEALTH CARE CONSULTANTS","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942243808,"business_name_line1":"LIVABLE DESIGN","primary_activity":"PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERS","ownership_percentage":1.0,"share_of_end_of_year_assets":754330,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"LIVABLE DESIGN","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":true},"transactions":[{"business_name_line1":"ESKATON PROPERTIESINC","amount_involved":747295,"method_of_amount_determination":"FMV","transaction_type":"C","name":"ESKATON PROPERTIESINC"},{"business_name_line1":"ESKATON PROPERTIESINC","amount_involved":418707,"method_of_amount_determination":"FMV","transaction_type":"P","name":"ESKATON PROPERTIESINC"},{"business_name_line1":"ESKATON PROPERTIESINC","amount_involved":176000,"method_of_amount_determination":"FMV","transaction_type":"R","name":"ESKATON PROPERTIESINC"},{"business_name_line1":"ESKATON PROPERTIESINC","amount_involved":62194,"method_of_amount_determination":"FMV","transaction_type":"M","name":"ESKATON PROPERTIESINC"}]},"source_xml":"201403169349305255_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To enhance the quality of life of seniors through innovative health, housing and social services.","primary_activities":"Adult day health care (adhc): adhc provides help for families caring for an older adult at home. The program offers health and support services five days a week, enabling clients to live independently longer and giving families peace of mind knowing that their elderly family member is safe during the day. Clients enjoy the companionship of their peers, interesting recreational activities and a hot meal arranged by staff members who also monitor their health and medical condition. Adhc operating statistics - participant days: 9,339please visit the eskaton website (www.eskaton.org) for the eskaton annual report.","year":2014,"name":"ESKATON","phone":"9163340810","website":"WWW.ESKATON.ORG","type":"990","principal_officer":"TODD S MURCH","year_formation":1967,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608, USA","city":"CARMICHAEL","state":"CA","country":"USA","zip_code":"95608"},"Governance":{"501c3 determination":true,"Number of voting members":13,"Number of independent voting members":12,"Number of employees total":27,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":27,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1465925,"Contributions":{"value":701995,"Other contributions":10821,"Grant revenue":21076,"Related organizations":670098},"Program revenue":{"value":763930,"Total revenue":{"value":763861,"ADULT DAY HEALTH CARE":718834,"COST RECOVERY":45027},"Total other revenue":69},"Investment income":{"value":0},"Other revenues":{"value":0}},"Expenses":{"value":1457295,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":956637,"Other salaries and wages":653221,"Other employee benefits":253406,"Payroll taxes":50010},"Other expenses":{"value":500658,"Management services":74147,"Other services":51783,"Advertising":249,"Office expenses":80773,"Occupancy":147381,"Travel":33035,"Conferences and meetings":1647,"Depreciation and depletion":16979,"Insurance":77568,"Itemized Expenses":{"value":2840,"ANCILLARY COSTS":1640,"BAD DEBTS":1200},"All other expenses":14256},"Functional Expenses":{"Program Service Expenses":1239897,"Management And General Expenses":217398,"Fundraising Expenses":0}},"Assets":{"value":2379495,"Non-interest bearing cash":48369,"Accounts receivable":104910,"Other net note and loans":1771,"Prepaid expenses deferred charges":17019,"Land, building, equipment":923808,"Investments program related":1283618},"Liabilities":{"value":61263,"Accounts payable, accrued":48489,"Deferred, revenue":12774},"Fund balance":{"value":2318232,"Unrestricted net assets":2318232},"Form990Details":{"program_service_accomplishments":[{"description":"ADULT DAY HEALTH CARE (ADHC): ADHC PROVIDES HELP FOR FAMILIES CARING FOR AN OLDER ADULT AT HOME. THE PROGRAM OFFERS HEALTH AND SUPPORT SERVICES FIVE DAYS A WEEK, ENABLING CLIENTS TO LIVE INDEPENDENTLY LONGER AND GIVING FAMILIES PEACE OF MIND KNOWING THAT THEIR ELDERLY FAMILY MEMBER IS SAFE DURING THE DAY. CLIENTS ENJOY THE COMPANIONSHIP OF THEIR PEERS, INTERESTING RECREATIONAL ACTIVITIES AND A HOT MEAL ARRANGED BY STAFF MEMBERS WHO ALSO MONITOR THEIR HEALTH AND MEDICAL CONDITION. ADHC OPERATING STATISTICS - PARTICIPANT DAYS: 9,339PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT.","expense":969669,"grants":0,"revenue":763930}],"program_service_revenue_detail":[{"business_code":"623000","total_revenue":718834,"related_or_exempt_function_income":718834},{"business_code":"623000","total_revenue":45027,"related_or_exempt_function_income":45027}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":549304,"management_and_general":103917,"total":653221},"other_employee_benefits":{"program_services":213093,"management_and_general":40313,"total":253406},"payroll_taxes":{"program_services":42267,"management_and_general":7743,"total":50010},"management_fees":{"program_services":62351,"management_and_general":11796,"total":74147},"other_service_fees":{"program_services":50700,"management_and_general":1083,"total":51783},"advertising":{"program_services":249,"total":249},"office_expenses":{"program_services":75811,"management_and_general":4962,"total":80773},"occupancy":{"total":147381},"travel":{"program_services":31196,"management_and_general":1839,"total":33035},"conferences_meetings":{"program_services":562,"management_and_general":1085,"total":1647},"depreciation_depletion":{"program_services":16979,"total":16979},"insurance":{"program_services":65228,"management_and_general":12340,"total":77568},"all_other_expenses":{"program_services":5382,"management_and_general":8874,"total":14256}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"TODD S MURCH"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"9163395688","business_name_line1":"EDUARD BOOGAARD","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608"},"officers_directors_key_employees":[{"person_name":"GAY MARIE BONE","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"GAY MARIE BONE"},{"person_name":"ANNE BURNS JOHNSON","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ANNE BURNS JOHNSON"},{"person_name":"MARGARET DYER-CHAMBERLAIN","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MARGARET DYER-CHAMBERLAIN"},{"person_name":"CARL GERLACH","title":"VICE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"CARL GERLACH"},{"person_name":"ROBERT EDMONDSON","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ROBERT EDMONDSON"},{"person_name":"DOUG ELMETS","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DOUG ELMETS"},{"person_name":"WES G JUSTYN","title":"CHAIRPERSON","average_hours_per_week":0.2,"average_hours_per_week_related_org":2.2,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"WES G JUSTYN"},{"person_name":"SAMUEL PEREZ","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"SAMUEL PEREZ"},{"person_name":"VICTOR SIPOS","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"VICTOR SIPOS"},{"person_name":"CLARENCE WILLIAMS","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"CLARENCE WILLIAMS"},{"person_name":"LISA YATES","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LISA YATES"},{"person_name":"PATRICIA MCFARLAND","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"PATRICIA MCFARLAND"},{"person_name":"TODD MURCH","title":"PRESIDENT & CEO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":834935,"other_compensation":34292,"individual_trustee_or_director":true,"officer":true,"name":"TODD MURCH"},{"person_name":"BILL PACE","title":"CFO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":396697,"other_compensation":32342,"officer":true,"name":"BILL PACE"},{"person_name":"ELIZABETH DONOVAN","title":"SECRETARY","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":371667,"other_compensation":18996,"officer":true,"name":"ELIZABETH DONOVAN"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.4138},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":5828780,"current_year":701995,"current_year_minus1":774740,"current_year_minus2":317950,"current_year_minus3":2094531,"current_year_minus4":1939564},"amounts_received_from_disqualified_persons":{"value":5333168,"current_year":670098,"current_year_minus1":747295,"current_year_minus2":232441,"current_year_minus3":2000000,"current_year_minus4":1683334},"gross_receipts_admissions":{"value":4800022,"current_year":763930,"current_year_minus1":690400,"current_year_minus2":931068,"current_year_minus3":1495094,"current_year_minus4":919530},"total_support_calendar_year":{"value":10628802,"current_year":1465925,"current_year_minus1":1465140,"current_year_minus2":1249018,"current_year_minus3":3589625,"current_year_minus4":2859094},"substantial_contributors_amount":{"value":0},"public_support_total":5295634,"public_support_percentage":0.4982,"investment_income_percentage":0.0},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"current_year":670098,"current_year_minus1":747295,"current_year_minus2":232441,"current_year_minus3":2000000,"current_year_minus4":1683334,"total":5333168},"total_509_group":{"current_year":1465925,"current_year_minus1":1465140,"current_year_minus2":1249018,"current_year_minus3":3589625,"current_year_minus4":2859094,"total":10628802}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":825936,"book_value":825936},"buildings":{"other_cost_or_other_basis":329960,"book_value":40262,"depreciation":289698},"equipment":{"other_cost_or_other_basis":168525,"book_value":57610,"depreciation":110915},"total_book_value":923808},"program_related_investments":{"investments":[{"description":"INVESTMENT IN CHC","book_value":58618,"method_of_valuation":"C"},{"description":"INVESTMENT IN LIVABLE DESIGN","book_value":1225000,"method_of_valuation":"C"}],"total_book_value":1283618},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART X, LINE 2:","explanation":"FINANCIAL ACCOUNTING STANDARDS BOARD (\"FASB\") 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. ESKATON RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OPERATING EXPENSES. AT DECEMBER 31, 2014 AND 2013, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS."}]},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"TODD MURCH","title":"PRESIDENT & CEO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":200053,"compensation_based_on_related_orgs":469241,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":7800,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":26492,"other_compensation_filing_org":0,"other_compensation_related_orgs":165641,"total_compensation_filing_org":0,"total_compensation_related_orgs":869227,"name":"TODD MURCH"},{"person_name":"BILL PACE","title":"CFO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":96667,"compensation_based_on_related_orgs":300000,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":5850,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":26492,"other_compensation_filing_org":0,"other_compensation_related_orgs":30,"total_compensation_filing_org":0,"total_compensation_related_orgs":429039,"name":"BILL PACE"},{"person_name":"ELIZABETH DONOVAN","title":"SECRETARY","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":71667,"compensation_based_on_related_orgs":300000,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":7800,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":11196,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":390663,"name":"ELIZABETH DONOVAN"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 4B","explanation":"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."},{"form_and_line_reference":"PART I, LINE 3:","explanation":"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."}]},"ScheduleR":{"disregarded_entities":[{"ein":471928451,"business_name_line1":"CARMICHAEL HOMECARE SERVICES LLC","primary_activities_text":"HOMECARE SERVICES","total_income":0,"end_of_year_assets":0,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"CARMICHAEL HOMECARE SERVICES LLC","address":"5105 MANZANITA AVE, CARMICHAEL, CA, 95608"}],"tax_exempt_organizations":[{"ein":941663809,"business_name_line1":"ESKATON GOLD RIVER LODGE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 9","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON GOLD RIVER LODGE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":943358174,"business_name_line1":"ESKATON VILLAGE GRASS VALLEY","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 9","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE GRASS VALLEY","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680472230,"business_name_line1":"ESKATON VILLAGE ROSEVILLE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 9","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE ROSEVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":270704516,"business_name_line1":"ESKATON VILLAGE PLACERVILLE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 9","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE PLACERVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680227233,"business_name_line1":"ESKATON FOUNDATION","primary_activities_text":"FUNDRAISING","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 7","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNDATION","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942906316,"business_name_line1":"ESKATON PROPERTIES INC","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 9","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON PROPERTIES INC","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":275246432,"business_name_line1":"ESKATON FOUNTAINWOOD LODGE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 9","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNTAINWOOD LODGE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"}],"taxable_corporations_and_trusts":[{"ein":942761402,"business_name_line1":"CALIFORNIA HEALTH CARE CONSULTANTS","primary_activity":"LEASED EMPLOYEES FOR SENIOR RESIDENCES","ownership_percentage":1.0,"share_of_total_income":2919078,"share_of_end_of_year_assets":217619,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"CALIFORNIA HEALTH CARE CONSULTANTS","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942243808,"business_name_line1":"LIVABLE DESIGN","primary_activity":"PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERS","ownership_percentage":1.0,"share_of_end_of_year_assets":728623,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"LIVABLE DESIGN","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":true},"transactions":[{"business_name_line1":"ESKATON PROPERTIESINC","amount_involved":670098,"method_of_amount_determination":"FMV","transaction_type":"C","name":"ESKATON PROPERTIESINC"},{"business_name_line1":"ESKATON PROPERTIESINC","amount_involved":236970,"method_of_amount_determination":"FMV","transaction_type":"P","name":"ESKATON PROPERTIESINC"},{"business_name_line1":"ESKATON PROPERTIESINC","amount_involved":519000,"method_of_amount_determination":"FMV","transaction_type":"R","name":"ESKATON PROPERTIESINC"},{"business_name_line1":"ESKATON PROPERTIESINC","amount_involved":74147,"method_of_amount_determination":"FMV","transaction_type":"M","name":"ESKATON PROPERTIESINC"}]},"source_xml":"201533149349301608_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To enhance the quality of life of seniors through innovative health, housing and social services.","primary_activities":"Adult day health care (adhc): adhc provides help for families caring for an older adult at home. The program offers health and support services five days a week, enabling clients to live independently longer and giving families peace of mind knowing that their elderly family member is safe during the day. Clients enjoy the companionship of their peers, interesting recreational activities and a hot meal arranged by staff members who also monitor their health and medical condition. Adhc operating statistics - participant days: 10,549please visit the eskaton website (www.eskaton.org) for the eskaton annual report.","year":2017,"name":"ESKATON","phone":"9163340810","website":"WWW.ESKATON.ORG","type":"990","principal_officer":"TODD S MURCH","year_formation":1967,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608, USA","city":"CARMICHAEL","state":"CA","country":"USA","zip_code":"95608"},"Governance":{"501c3 determination":true,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":43,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":43,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":4951205,"Contributions":{"value":795087,"Other contributions":35215,"Grant revenue":26627,"Related organizations":733245},"Program revenue":{"value":4156118,"Total revenue":{"value":4156118,"LIVE WELL AT HOME":3466837,"ADULT DAY HEALTH CARE":689281}},"Investment income":{"value":0},"Other revenues":{"value":0}},"Expenses":{"value":5128757,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":3992829,"Other salaries and wages":3230572,"Other employee benefits":435401,"Payroll taxes":326856},"Other expenses":{"value":1135928,"Management services":299472,"Legal":146,"Other services":130715,"Advertising":51385,"Office expenses":55201,"Occupancy":185465,"Travel":73106,"Conferences and meetings":4989,"Depreciation and depletion":55028,"Insurance":101151,"Itemized Expenses":{"value":146826,"FOOD FOR PATIENTS":72408,"SPECIAL EVENTS":30727,"RECRUITMENT & POST EMPL":28753,"LICENSES AND FEES":14938},"All other expenses":32444},"Functional Expenses":{"Program Service Expenses":3205420,"Management And General Expenses":1923337,"Fundraising Expenses":0}},"Assets":{"value":2954660,"Non-interest bearing cash":207664,"Accounts receivable":175386,"Prepaid expenses deferred charges":23348,"Land, building, equipment":1264644,"Investments program related":1283618},"Liabilities":{"value":694675,"Accounts payable, accrued":682126,"Deferred, revenue":12549},"Fund balance":{"value":2259985,"Unrestricted net assets":2259985},"Form990Details":{"program_service_accomplishments":[{"description":"ADULT DAY HEALTH CARE (ADHC): ADHC PROVIDES HELP FOR FAMILIES CARING FOR AN OLDER ADULT AT HOME. THE PROGRAM OFFERS HEALTH AND SUPPORT SERVICES FIVE DAYS A WEEK, ENABLING CLIENTS TO LIVE INDEPENDENTLY LONGER AND GIVING FAMILIES PEACE OF MIND KNOWING THAT THEIR ELDERLY FAMILY MEMBER IS SAFE DURING THE DAY. CLIENTS ENJOY THE COMPANIONSHIP OF THEIR PEERS, INTERESTING RECREATIONAL ACTIVITIES AND A HOT MEAL ARRANGED BY STAFF MEMBERS WHO ALSO MONITOR THEIR HEALTH AND MEDICAL CONDITION. ADHC OPERATING STATISTICS - PARTICIPANT DAYS: 10,549PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT.","expense":922840,"grants":0,"revenue":689281}],"program_service_revenue_detail":[{"business_code":"623000","total_revenue":3466837,"related_or_exempt_function_income":3466837},{"business_code":"623000","total_revenue":689281,"related_or_exempt_function_income":689281}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":2287612,"management_and_general":942960,"total":3230572},"other_employee_benefits":{"program_services":318437,"management_and_general":116964,"total":435401},"payroll_taxes":{"program_services":229296,"management_and_general":97560,"total":326856},"management_fees":{"management_and_general":299472,"total":299472},"legal_fees":{"management_and_general":146,"total":146},"other_service_fees":{"program_services":33603,"management_and_general":97112,"total":130715},"advertising":{"management_and_general":51385,"total":51385},"office_expenses":{"program_services":19783,"management_and_general":35418,"total":55201},"occupancy":{"total":185465},"travel":{"program_services":57107,"management_and_general":15999,"total":73106},"conferences_meetings":{"program_services":720,"management_and_general":4269,"total":4989},"depreciation_depletion":{"program_services":24173,"management_and_general":30855,"total":55028},"insurance":{"program_services":23796,"management_and_general":77355,"total":101151},"all_other_expenses":{"program_services":1554,"management_and_general":30890,"total":32444}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"TODD S MURCH"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"9163395688","business_name_line1":"MARK JENKINS","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608"},"contractor_compensation_group":[{"business_name_line1":"ESKATON PROPERTIES INC","compensation":299472,"services_description":"MANAGEMENT FEE","address_line1":"5105 MANZANITA AVE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON PROPERTIES INC","address":"5105 MANZANITA AVE, CARMICHAEL, CA, 95608"}],"officers_directors_key_employees":[{"person_name":"AMY YOTOPOULOS","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"AMY YOTOPOULOS"},{"person_name":"ANNE BURNS JOHNSON","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ANNE BURNS JOHNSON"},{"person_name":"LAWRENCE GARCIA","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LAWRENCE GARCIA"},{"person_name":"SUSAN DEMAROIS","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"SUSAN DEMAROIS"},{"person_name":"ROBERT EDMONDSON","title":"VICE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ROBERT EDMONDSON"},{"person_name":"DOUGLAS ELMETS","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DOUGLAS ELMETS"},{"person_name":"SAMUEL PEREZ","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"SAMUEL PEREZ"},{"person_name":"LISA YATES","title":"CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LISA YATES"},{"person_name":"PATRICIA MCFARLAND","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"PATRICIA MCFARLAND"},{"person_name":"KAREN ROBISON","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"KAREN ROBISON"},{"person_name":"SARAH STEENHAUSEN","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"SARAH STEENHAUSEN"},{"person_name":"TODD MURCH","title":"PRESIDENT & CEO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":777856,"other_compensation":36181,"individual_trustee_or_director":true,"officer":true,"name":"TODD MURCH"},{"person_name":"BILL PACE","title":"CFO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":414751,"other_compensation":59388,"officer":true,"name":"BILL PACE"},{"person_name":"ELIZABETH DONOVAN","title":"SECRETARY","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":418559,"other_compensation":116516,"officer":true,"name":"ELIZABETH DONOVAN"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.6176},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":5760704,"current_year":795087,"current_year_minus1":792228,"current_year_minus2":2696654,"current_year_minus3":701995,"current_year_minus4":774740},"amounts_received_from_disqualified_persons":{"value":5251632,"current_year":575110,"current_year_minus1":677570,"current_year_minus2":2581559,"current_year_minus3":670098,"current_year_minus4":747295},"gross_receipts_admissions":{"value":10779466,"current_year":4156118,"current_year_minus1":3268431,"current_year_minus2":1900587,"current_year_minus3":763930,"current_year_minus4":690400},"total_support_calendar_year":{"value":16540170,"current_year":4951205,"current_year_minus1":4060659,"current_year_minus2":4597241,"current_year_minus3":1465925,"current_year_minus4":1465140},"substantial_contributors_amount":{"value":0},"public_support_total":11288538,"public_support_percentage":0.6825,"investment_income_percentage":0.0},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"current_year":575110,"current_year_minus1":677570,"current_year_minus2":2581559,"current_year_minus3":670098,"current_year_minus4":747295,"total":5251632},"total_509_group":{"current_year":4951205,"current_year_minus1":4060659,"current_year_minus2":4597241,"current_year_minus3":1465925,"current_year_minus4":1465140,"total":16540170}}},"ScheduleB":{"attached":false,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":967529,"book_value":967529},"buildings":{"other_cost_or_other_basis":412219,"book_value":68945,"depreciation":343274},"equipment":{"other_cost_or_other_basis":447546,"book_value":228170,"depreciation":219376},"total_book_value":1264644},"program_related_investments":{"investments":[{"description":"INVESTMENT IN CHC","book_value":58618,"method_of_valuation":"C"},{"description":"INVESTMENT IN LIVABLE DESIGN","book_value":1225000,"method_of_valuation":"C"}],"total_book_value":1283618},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART X, LINE 2:","explanation":"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, 2017 AND 2016, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS."}]},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"TODD MURCH","title":"PRESIDENT & CEO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":176920,"compensation_based_on_related_orgs":513330,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":8100,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":28081,"other_compensation_filing_org":0,"other_compensation_related_orgs":87606,"total_compensation_filing_org":0,"total_compensation_related_orgs":814037,"name":"TODD MURCH"},{"person_name":"BILL PACE","title":"CFO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":73500,"compensation_based_on_related_orgs":341251,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":38444,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":20944,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":474139,"name":"BILL PACE"},{"person_name":"ELIZABETH DONOVAN","title":"SECRETARY","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":75000,"compensation_based_on_related_orgs":343559,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":104962,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":11554,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":535075,"name":"ELIZABETH DONOVAN"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 3","explanation":"COMPENSATION FOR THE PRESIDENT AND 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."},{"form_and_line_reference":"PART I, LINE 4B","explanation":"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 $87,606. BILL PACE PARTICIPATED IN THE PLAN DURING THE YEAR AND RECEIVED A DISTRIBUTION OF $30,345 WHICH WAS TRANSFERRED TO A QUALIFIED RETIREMENT PLAN. ELIZABETH DONOVAN PARTICIPATED IN THE PLAN DURING THE YEAR."}]},"ScheduleR":{"disregarded_entities":[{"ein":471928451,"business_name_line1":"CARMICHAEL HOMECARE SERVICES LLC","primary_activities_text":"HOMECARE SERVICES","total_income":3435575,"end_of_year_assets":163281,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"CARMICHAEL HOMECARE SERVICES LLC","address":"5105 MANZANITA AVE, CARMICHAEL, CA, 95608"}],"tax_exempt_organizations":[{"ein":941663809,"business_name_line1":"ESKATON LODGE GRANITE BAY","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON LODGE GRANITE BAY","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":943358174,"business_name_line1":"ESKATON VILLAGE GRASS VALLEY","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE GRASS VALLEY","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680472230,"business_name_line1":"ESKATON VILLAGE ROSEVILLE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE ROSEVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":270704516,"business_name_line1":"ESKATON VILLAGE PLACERVILLE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE PLACERVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680227233,"business_name_line1":"ESKATON FOUNDATION","primary_activities_text":"FUNDRAISING","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 7","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNDATION","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942906316,"business_name_line1":"ESKATON PROPERTIES INC","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON PROPERTIES INC","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":275246432,"business_name_line1":"ESKATON FOUNTAINWOOD LODGE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNTAINWOOD LODGE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"}],"taxable_corporations_and_trusts":[{"ein":942761402,"business_name_line1":"CALIFORNIA HEALTH CARE CONSULTANTS","primary_activity":"LEASED EMPLOYEES FOR SENIOR RESIDENCES","ownership_percentage":1.0,"share_of_total_income":3563852,"share_of_end_of_year_assets":250123,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"CALIFORNIA HEALTH CARE CONSULTANTS","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942243808,"business_name_line1":"LIVABLE DESIGN","primary_activity":"PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERS","ownership_percentage":1.0,"share_of_total_income":25600,"share_of_end_of_year_assets":662984,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"LIVABLE DESIGN","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":true,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":true,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":575110,"method_of_amount_determination":"FMV","transaction_type":"C","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON FOUNDATION","amount_involved":158135,"method_of_amount_determination":"FMV","transaction_type":"C","name":"ESKATON FOUNDATION"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":429556,"method_of_amount_determination":"EOY","transaction_type":"E","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":161054,"method_of_amount_determination":"FMV","transaction_type":"K","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":299472,"method_of_amount_determination":"EOY","transaction_type":"M","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":4264912,"method_of_amount_determination":"FMV","transaction_type":"P","name":"ESKATON PROPERTIES INC"}]},"source_xml":"201843419349300234_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To enhance the quality of life of seniors through innovative health, housing and social services.","primary_activities":"Adult day health care (adhc): adhc provides help for families caring for an older adult at home. The program offers health and support services five days a week, enabling clients to live independently longer and giving families peace of mind knowing that their elderly family member is safe during the day. Clients enjoy the companionship of their peers, interesting recreational activities and a hot meal arranged by staff members who also monitor their health and medical condition. Adhc operating statistics - participant days: 9,990please visit the eskaton website (www.eskaton.org) for the eskaton annual report.","year":2018,"name":"ESKATON","phone":"9163340810","website":"WWW.ESKATON.ORG","type":"990","principal_officer":"TODD S MURCH","year_formation":1967,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608, USA","city":"CARMICHAEL","state":"CA","country":"USA","zip_code":"95608"},"Governance":{"501c3 determination":true,"Number of voting members":13,"Number of independent voting members":12,"Number of employees total":35,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":35,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":4971767,"Contributions":{"value":1008817,"Other contributions":24617,"Grant revenue":25024,"Related organizations":959176},"Program revenue":{"value":3962950,"Total revenue":{"value":3962950,"LIVE WELL AT HOME":3157320,"ADULT DAY HEALTH CARE":805630}},"Investment income":{"value":0},"Other revenues":{"value":0}},"Expenses":{"value":4980349,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":3766291,"Other salaries and wages":2936393,"Pension plan contributions":38587,"Other employee benefits":492798,"Payroll taxes":298513},"Other expenses":{"value":1214058,"Management services":392768,"Legal":1056,"Other services":131687,"Advertising":34153,"Office expenses":43451,"Occupancy":170537,"Travel":68999,"Conferences and meetings":2643,"Depreciation and depletion":48160,"Insurance":135402,"Itemized Expenses":71650,"All other expenses":113552},"Functional Expenses":{"Program Service Expenses":3226622,"Management And General Expenses":1753727,"Fundraising Expenses":0}},"Assets":{"value":4109533,"Non-interest bearing cash":1297613,"Accounts receivable":244558,"Prepaid expenses deferred charges":4529,"Land, building, equipment":1279215,"Investments program related":1283618},"Liabilities":{"value":1858130,"Accounts payable, accrued":1835622,"Deferred, revenue":22508},"Fund balance":{"value":2251403,"Unrestricted net assets":2251403},"Form990Details":{"program_service_accomplishments":[{"description":"ADULT DAY HEALTH CARE (ADHC): ADHC PROVIDES HELP FOR FAMILIES CARING FOR AN OLDER ADULT AT HOME. THE PROGRAM OFFERS HEALTH AND SUPPORT SERVICES FIVE DAYS A WEEK, ENABLING CLIENTS TO LIVE INDEPENDENTLY LONGER AND GIVING FAMILIES PEACE OF MIND KNOWING THAT THEIR ELDERLY FAMILY MEMBER IS SAFE DURING THE DAY. CLIENTS ENJOY THE COMPANIONSHIP OF THEIR PEERS, INTERESTING RECREATIONAL ACTIVITIES AND A HOT MEAL ARRANGED BY STAFF MEMBERS WHO ALSO MONITOR THEIR HEALTH AND MEDICAL CONDITION. ADHC OPERATING STATISTICS - PARTICIPANT DAYS: 9,990PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT.","expense":1115381,"grants":0,"revenue":805630}],"program_service_revenue_detail":[{"business_code":"623000","total_revenue":3157320,"related_or_exempt_function_income":3157320},{"business_code":"623000","total_revenue":805630,"related_or_exempt_function_income":805630}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":2258630,"management_and_general":677763,"total":2936393},"pension_plan_contributions":{"program_services":18166,"management_and_general":20421,"total":38587},"other_employee_benefits":{"program_services":348946,"management_and_general":143852,"total":492798},"payroll_taxes":{"program_services":218831,"management_and_general":79682,"total":298513},"management_fees":{"management_and_general":392768,"total":392768},"legal_fees":{"management_and_general":1056,"total":1056},"other_service_fees":{"program_services":61941,"management_and_general":69746,"total":131687},"advertising":{"management_and_general":34153,"total":34153},"office_expenses":{"program_services":24530,"management_and_general":18921,"total":43451},"occupancy":{"total":170537},"travel":{"program_services":63767,"management_and_general":5232,"total":68999},"conferences_meetings":{"management_and_general":2643,"total":2643},"depreciation_depletion":{"program_services":18076,"management_and_general":30084,"total":48160},"insurance":{"management_and_general":135402,"total":135402},"all_other_expenses":{"program_services":30485,"management_and_general":83067,"total":113552}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"TODD S MURCH"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"DAN SEILER","phone":"9163340810","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608"},"contractor_compensation_group":[{"business_name_line1":"ESKATON PROPERTIES INC","compensation":392768,"services_description":"MANAGEMENT FEE","address_line1":"5105 MANZANITA AVE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON PROPERTIES INC","address":"5105 MANZANITA AVE, CARMICHAEL, CA, 95608"}],"officers_directors_key_employees":[{"person_name":"LISA YATES","title":"CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LISA YATES"},{"person_name":"PATRICIA MCFARLAND","title":"VICE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"PATRICIA MCFARLAND"},{"person_name":"ANNE BURNS JOHNSON","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ANNE BURNS JOHNSON"},{"person_name":"SUSAN DEMAROIS","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"SUSAN DEMAROIS"},{"person_name":"ROBERT EDMONDSON","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ROBERT EDMONDSON"},{"person_name":"DOUGLAS ELMETS","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DOUGLAS ELMETS"},{"person_name":"LAWRENCE GARCIA","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LAWRENCE GARCIA"},{"person_name":"SAMUEL PEREZ","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"SAMUEL PEREZ"},{"person_name":"KAREN ROBISON","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"KAREN ROBISON"},{"person_name":"SARAH STEENHAUSEN","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"SARAH STEENHAUSEN"},{"person_name":"JACQUELYN KUNG","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JACQUELYN KUNG"},{"person_name":"AMY YOTOPOULOS","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"AMY YOTOPOULOS"},{"person_name":"TODD MURCH","title":"PRESIDENT & CEO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":699683,"other_compensation":85113,"individual_trustee_or_director":true,"officer":true,"name":"TODD MURCH"},{"person_name":"BILL PACE","title":"CFO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":435630,"other_compensation":60049,"officer":true,"name":"BILL PACE"},{"person_name":"ELIZABETH DONOVAN","title":"SECRETARY & COO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":443500,"other_compensation":116666,"officer":true,"name":"ELIZABETH DONOVAN"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.6825},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":5994781,"current_year":1008817,"current_year_minus1":795087,"current_year_minus2":792228,"current_year_minus3":2696654,"current_year_minus4":701995},"amounts_received_from_disqualified_persons":{"value":5442063,"current_year":937726,"current_year_minus1":575110,"current_year_minus2":677570,"current_year_minus3":2581559,"current_year_minus4":670098},"gross_receipts_admissions":{"value":14051476,"current_year":3962950,"current_year_minus1":4156118,"current_year_minus2":3268431,"current_year_minus3":1900587,"current_year_minus4":763390},"total_support_calendar_year":{"value":20046257,"current_year":4971767,"current_year_minus1":4951205,"current_year_minus2":4060659,"current_year_minus3":4597241,"current_year_minus4":1465385},"substantial_contributors_amount":{"value":0},"public_support_total":14604194,"public_support_percentage":0.7285,"investment_income_percentage":0.0,"prior_year_investment_income_percentage":0.0},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"current_year":937726,"current_year_minus1":575110,"current_year_minus2":677570,"current_year_minus3":2581559,"current_year_minus4":670098,"total":5442063},"total_509_group":{"current_year":4971767,"current_year_minus1":4951205,"current_year_minus2":4060659,"current_year_minus3":4597241,"current_year_minus4":1465385,"total":20046257}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":1017198,"book_value":1017198},"buildings":{"other_cost_or_other_basis":411921,"book_value":53238,"depreciation":358683},"equipment":{"other_cost_or_other_basis":460609,"book_value":208779,"depreciation":251830},"total_book_value":1279215},"program_related_investments":{"investments":[{"description":"INVESTMENT IN CHC","book_value":58618,"method_of_valuation":"C"},{"description":"INVESTMENT IN LIVABLE DESIGN","book_value":1225000,"method_of_valuation":"C"}],"total_book_value":1283618},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART X, LINE 2:","explanation":"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, 2018 AND 2017, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS."}]},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"TODD MURCH","title":"PRESIDENT & CEO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":169472,"compensation_based_on_related_orgs":530211,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":57032,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":28081,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":784796,"name":"TODD MURCH"},{"person_name":"BILL PACE","title":"CFO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":76000,"compensation_based_on_related_orgs":359630,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":39105,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":20944,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":495679,"name":"BILL PACE"},{"person_name":"ELIZABETH DONOVAN","title":"SECRETARY & COO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":80000,"compensation_based_on_related_orgs":363500,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":105112,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":11554,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":560166,"name":"ELIZABETH DONOVAN"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 3","explanation":"COMPENSATION FOR THE PRESIDENT AND 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."},{"form_and_line_reference":"PART I, LINE 4B","explanation":"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, BILL PACE AND ELIZABETH DONOVAN PARTICIPATED IN THE PLAN DURING THE YEAR."}]},"ScheduleR":{"disregarded_entities":[{"ein":471928451,"business_name_line1":"CARMICHAEL HOMECARE SERVICES LLC","primary_activities_text":"HOMECARE SERVICES","total_income":1713682,"end_of_year_assets":0,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"CARMICHAEL HOMECARE SERVICES LLC","address":"5105 MANZANITA AVE, CARMICHAEL, CA, 95608"}],"tax_exempt_organizations":[{"ein":941663809,"business_name_line1":"ESKATON LODGE GRANITE BAY","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON LODGE GRANITE BAY","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":943358174,"business_name_line1":"ESKATON VILLAGE GRASS VALLEY","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE GRASS VALLEY","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680472230,"business_name_line1":"ESKATON VILLAGE ROSEVILLE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE ROSEVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":270704516,"business_name_line1":"ESKATON VILLAGE PLACERVILLE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE PLACERVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680227233,"business_name_line1":"ESKATON FOUNDATION","primary_activities_text":"FUNDRAISING","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 7","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNDATION","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942906316,"business_name_line1":"ESKATON PROPERTIES INC","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON PROPERTIES INC","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":275246432,"business_name_line1":"ESKATON FOUNTAINWOOD LODGE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNTAINWOOD LODGE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"}],"taxable_corporations_and_trusts":[{"ein":942761402,"business_name_line1":"CALIFORNIA HEALTH CARE CONSULTANTS","primary_activity":"LEASED EMPLOYEES FOR SENIOR RESIDENCES","ownership_percentage":1.0,"share_of_total_income":4808447,"share_of_end_of_year_assets":442146,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"CALIFORNIA HEALTH CARE CONSULTANTS","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942243808,"business_name_line1":"LIVABLE DESIGN","primary_activity":"PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERS","ownership_percentage":1.0,"share_of_total_income":32400,"share_of_end_of_year_assets":640419,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"LIVABLE DESIGN","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":true,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":true,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":937726,"method_of_amount_determination":"FMV","transaction_type":"C","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":1593967,"method_of_amount_determination":"EOY","transaction_type":"E","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":167514,"method_of_amount_determination":"FMV","transaction_type":"K","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":392768,"method_of_amount_determination":"EOY","transaction_type":"M","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":2437870,"method_of_amount_determination":"FMV","transaction_type":"P","name":"ESKATON PROPERTIES INC"}]},"source_xml":"201903199349307665_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To enhance the quality of life of seniors through innovative health, housing and social services.","primary_activities":"Adult Day Health Care (ADHC): ADHC provides help for families caring for an older adult at home. The program offers health and support services five days a week, enabling clients to live independently longer and giving families peace of mind knowing that their elderly family member is safe during the day. Clients enjoy the companionship of their peers, interesting recreational activities and a hot meal arranged by staff members who also monitor their health and medical condition. ADHC operating statistics - Participant days: 10,396Please visit the Eskaton website (www.eskaton.org) for the Eskaton Annual Report.","year":2016,"name":"Eskaton","phone":"9163340810","website":"WWW.ESKATON.ORG","type":"990","principal_officer":"Todd S Murch","year_formation":1967,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"5105 Manzanita Avenue, Carmichael, CA, 95608, USA","city":"Carmichael","state":"CA","country":"USA","zip_code":"95608"},"Governance":{"501c3 determination":true,"Number of voting members":10,"Number of independent voting members":9,"Number of employees total":39,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":39,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":4060659,"Contributions":{"value":792228,"Other contributions":23855,"Grant revenue":27452,"Related organizations":740921},"Program revenue":{"value":3268431,"Total revenue":{"value":3268431,"Live Well At Home":2496030,"ADULT DAY HEALTH CARE":772401}},"Investment income":{"value":0},"Other revenues":{"value":0}},"Expenses":{"value":4435996,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":3410828,"Other salaries and wages":2574866,"Other employee benefits":583508,"Payroll taxes":252454},"Other expenses":{"value":1025168,"Management services":207466,"Legal":10000,"Other services":107074,"Advertising":66179,"Office expenses":135302,"Occupancy":171618,"Travel":74620,"Conferences and meetings":9256,"Depreciation and depletion":41555,"Insurance":67590,"Itemized Expenses":{"value":99378,"Recruitment & Post Empl":35193,"Special Events":26108,"Bad Debts":24790,"Dues & Subscription":13287},"All other expenses":35130},"Functional Expenses":{"Program Service Expenses":3093128,"Management And General Expenses":1342868,"Fundraising Expenses":0}},"Assets":{"value":3026625,"Non-interest bearing cash":216239,"Accounts receivable":216253,"Prepaid expenses deferred charges":37721,"Land, building, equipment":1272794,"Investments program related":1283618,"Other assets":0},"Liabilities":{"value":589088,"Accounts payable, accrued":576461,"Deferred, revenue":12627},"Fund balance":{"value":2437537,"Unrestricted net assets":2437537},"Form990Details":{"program_service_accomplishments":[{"description":"Adult Day Health Care (ADHC): ADHC provides help for families caring for an older adult at home. The program offers health and support services five days a week, enabling clients to live independently longer and giving families peace of mind knowing that their elderly family member is safe during the day. Clients enjoy the companionship of their peers, interesting recreational activities and a hot meal arranged by staff members who also monitor their health and medical condition. ADHC operating statistics - Participant days: 10,396Please visit the Eskaton website (www.eskaton.org) for the Eskaton Annual Report.","expense":984721,"grants":0,"revenue":878943}],"program_service_revenue_detail":[{"business_code":"623000","total_revenue":2496030,"related_or_exempt_function_income":2496030},{"business_code":"623000","total_revenue":772401,"related_or_exempt_function_income":772401}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":2012729,"management_and_general":562137,"total":2574866},"other_employee_benefits":{"program_services":419123,"management_and_general":164385,"total":583508},"payroll_taxes":{"program_services":93536,"management_and_general":158918,"total":252454},"management_fees":{"program_services":158544,"management_and_general":48922,"total":207466},"legal_fees":{"management_and_general":10000,"total":10000},"other_service_fees":{"program_services":50375,"management_and_general":56699,"total":107074},"advertising":{"management_and_general":66179,"total":66179},"office_expenses":{"program_services":73927,"management_and_general":61375,"total":135302},"occupancy":{"total":171618},"travel":{"program_services":22307,"management_and_general":52313,"total":74620},"conferences_meetings":{"management_and_general":9256,"total":9256},"depreciation_depletion":{"program_services":41555,"total":41555},"insurance":{"program_services":51652,"management_and_general":15938,"total":67590},"all_other_expenses":{"program_services":3221,"management_and_general":31909,"total":35130}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"Todd S Murch"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"9163395688","business_name_line1":"Eduard Boogaard","address_line1":"5105 Manzanita Avenue","city":"Carmichael","state":"CA","zip":"95608"},"contractor_compensation_group":[{"business_name_line1":"ESKATON PROPERTIES INC","compensation":207466,"services_description":"MANAGEMENT FEE","address_line1":"5105 MANZANITA AVE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON PROPERTIES INC","address":"5105 MANZANITA AVE, CARMICHAEL, CA, 95608"}],"officers_directors_key_employees":[{"person_name":"Gay Marie Bone","title":"Board Member (Thru 5/2016)","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Gay Marie Bone"},{"person_name":"Anne Burns Johnson","title":"Board Member","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Anne Burns Johnson"},{"person_name":"Margaret Dyer-Chamberlain","title":"Board Member (Thru 5/2016)","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Margaret Dyer-Chamberlain"},{"person_name":"Robert Edmondson","title":"Vice Chair","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Robert Edmondson"},{"person_name":"Doug Elmets","title":"Board Member","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Doug Elmets"},{"person_name":"Wes G Justyn","title":"Chairperson (Thru 2/2016)","average_hours_per_week":0.2,"average_hours_per_week_related_org":2.2,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Wes G Justyn"},{"person_name":"Samuel Perez","title":"Board Member","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Samuel Perez"},{"person_name":"Victor Sipos","title":"Board Member (Thru 11/2016)","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Victor Sipos"},{"person_name":"Lisa Yates","title":"Chair","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Lisa Yates"},{"person_name":"Patricia McFarland","title":"Board Member","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Patricia McFarland"},{"person_name":"Susan DeMarois","title":"Board Member","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Susan DeMarois"},{"person_name":"Chuck Schepel","title":"Board Member (Thru 5/2016)","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Chuck Schepel"},{"person_name":"Todd Murch","title":"President & CEO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":1103586,"other_compensation":36437,"individual_trustee_or_director":true,"officer":true,"name":"Todd Murch"},{"person_name":"Karen Robinson","title":"Board Member","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Karen Robinson"},{"person_name":"Sarah Steenhausen","title":"board Member","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Sarah Steenhausen"},{"person_name":"Bill Pace","title":"CFO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":393673,"other_compensation":114468,"officer":true,"name":"Bill Pace"},{"person_name":"Elizabeth Donovan","title":"Secretary","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":393615,"other_compensation":116772,"officer":true,"name":"Elizabeth Donovan"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.4961},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":5283567,"current_year":792228,"current_year_minus1":2696654,"current_year_minus2":701995,"current_year_minus3":774740,"current_year_minus4":317950},"amounts_received_from_disqualified_persons":{"value":4908963,"current_year":677570,"current_year_minus1":2581559,"current_year_minus2":670098,"current_year_minus3":747295,"current_year_minus4":232441},"gross_receipts_admissions":{"value":7554416,"current_year":3268431,"current_year_minus1":1900587,"current_year_minus2":763930,"current_year_minus3":690400,"current_year_minus4":931068},"total_support_calendar_year":{"value":12837983,"current_year":4060659,"current_year_minus1":4597241,"current_year_minus2":1465925,"current_year_minus3":1465140,"current_year_minus4":1249018},"substantial_contributors_amount":{"value":0},"public_support_total":7929020,"public_support_percentage":0.6176,"investment_income_percentage":0.0},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"current_year":677570,"current_year_minus1":2581559,"current_year_minus2":670098,"current_year_minus3":747295,"current_year_minus4":232441,"total":4908963},"total_509_group":{"current_year":4060659,"current_year_minus1":4597241,"current_year_minus2":1465925,"current_year_minus3":1465140,"current_year_minus4":1249018,"total":12837983}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":920651,"book_value":920651},"buildings":{"other_cost_or_other_basis":412575,"book_value":86990,"depreciation":325585},"equipment":{"other_cost_or_other_basis":447615,"book_value":265153,"depreciation":182462},"total_book_value":1272794},"program_related_investments":{"investments":[{"description":"Investment in CHC","book_value":58618,"method_of_valuation":"C"},{"description":"Investment in Livable Design","book_value":1225000,"method_of_valuation":"C"}],"total_book_value":1283618},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"Part X, Line 2:","explanation":"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, 2016 and 2015, there were no such uncertain tax positions."}]},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"Todd Murch","title":"President & CEO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":181236,"compensation_based_on_related_orgs":498790,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":7950,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":28487,"other_compensation_filing_org":0,"other_compensation_related_orgs":423560,"total_compensation_filing_org":0,"total_compensation_related_orgs":1140023,"name":"Todd Murch"},{"person_name":"Bill Pace","title":"CFO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":70000,"compensation_based_on_related_orgs":323673,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":93118,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":21350,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":508141,"name":"Bill Pace"},{"person_name":"Elizabeth Donovan","title":"Secretary","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":70000,"compensation_based_on_related_orgs":323615,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":104812,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":11960,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":510387,"name":"Elizabeth Donovan"}],"supplemental_information":[{"form_and_line_reference":"Part I, Line 4b","explanation":"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 $423,460. Bill Pace received a payment from the plan in the amount of $871,610. Elizabeth Donovan participated in the plan during the year."},{"form_and_line_reference":"Part I, Line 3:","explanation":"Compensation for the President and 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."}]},"ScheduleR":{"disregarded_entities":[{"ein":471928451,"business_name_line1":"CARMICHAEL HOMECARE SERVICES LLC","primary_activities_text":"Homecare Services","total_income":2367623,"end_of_year_assets":19647,"legal_domicile_state":"CA","address_line1":"5105 MANZANITA AVE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"CARMICHAEL HOMECARE SERVICES LLC","address":"5105 MANZANITA AVE, CARMICHAEL, CA, 95608"}],"tax_exempt_organizations":[{"ein":941663809,"business_name_line1":"Eskaton Lodge Granite Bay","primary_activities_text":"Senior Residences & Services","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 Manzanita Avenue","city":"Carmichael","state":"CA","zip":"95608","name":"Eskaton Lodge Granite Bay","address":"5105 Manzanita Avenue, Carmichael, CA, 95608"},{"ein":943358174,"business_name_line1":"Eskaton Village Grass Valley","primary_activities_text":"Senior Residences & Services","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 Manzanita Avenue","city":"Carmichael","state":"CA","zip":"95608","name":"Eskaton Village Grass Valley","address":"5105 Manzanita Avenue, Carmichael, CA, 95608"},{"ein":680472230,"business_name_line1":"Eskaton Village Roseville","primary_activities_text":"Senior Residences & Services","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 Manzanita Avenue","city":"Carmichael","state":"CA","zip":"95608","name":"Eskaton Village Roseville","address":"5105 Manzanita Avenue, Carmichael, CA, 95608"},{"ein":270704516,"business_name_line1":"ESKATON VILLAGE PLACERVILLE","primary_activities_text":"Senior Residences & Services","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 Manzanita Avenue","city":"Carmichael","state":"CA","zip":"95608","name":"ESKATON VILLAGE PLACERVILLE","address":"5105 Manzanita Avenue, Carmichael, CA, 95608"},{"ein":680227233,"business_name_line1":"Eskaton Foundation","primary_activities_text":"Fundraising","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 7","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 Manzanita Avenue","city":"Carmichael","state":"CA","zip":"95608","name":"Eskaton Foundation","address":"5105 Manzanita Avenue, Carmichael, CA, 95608"},{"ein":942906316,"business_name_line1":"Eskaton Properties Inc","primary_activities_text":"Senior Residences & Services","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 Manzanita Avenue","city":"Carmichael","state":"CA","zip":"95608","name":"Eskaton Properties Inc","address":"5105 Manzanita Avenue, Carmichael, CA, 95608"},{"ein":275246432,"business_name_line1":"Eskaton Fountainwood Lodge","primary_activities_text":"Senior Residences & Services","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","address_line1":"5105 Manzanita Avenue","city":"carmichael","state":"CA","zip":"95608","name":"Eskaton Fountainwood Lodge","address":"5105 Manzanita Avenue, carmichael, CA, 95608"}],"taxable_corporations_and_trusts":[{"ein":942761402,"business_name_line1":"California Health Care Consultants","primary_activity":"Leased employees for senior residences","ownership_percentage":1.0,"share_of_total_income":3316346,"share_of_end_of_year_assets":181254,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"Eskaton","address_line1":"5105 Manzanita Avenue","city":"Carmichael","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"California Health Care Consultants","address":"5105 Manzanita Avenue, Carmichael, CA, 95608"},{"ein":942243808,"business_name_line1":"Livable Design","primary_activity":"Provide research & design principals to home builders","ownership_percentage":1.0,"share_of_end_of_year_assets":685527,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"Eskaton","address_line1":"5105 Manzanita Avenue","city":"Carmichael","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"Livable Design","address":"5105 Manzanita Avenue, Carmichael, CA, 95608"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":true},"transactions":[{"business_name_line1":"Eskaton Properties Inc","amount_involved":677570,"method_of_amount_determination":"FMV","transaction_type":"C","name":"Eskaton Properties Inc"},{"business_name_line1":"Eskaton Foundation","amount_involved":63351,"method_of_amount_determination":"FMV","transaction_type":"C","name":"Eskaton Foundation"},{"business_name_line1":"Eskaton Properties Inc","amount_involved":207466,"method_of_amount_determination":"FMV","transaction_type":"M","name":"Eskaton Properties Inc"},{"business_name_line1":"ESKATON pROperties Inc","amount_involved":889169,"method_of_amount_determination":"FMV","transaction_type":"R","name":"ESKATON pROperties Inc"},{"business_name_line1":"Eskaton Properties Inc","amount_involved":373397,"method_of_amount_determination":"EOY","transaction_type":"D","name":"Eskaton Properties Inc"}]},"source_xml":"201733149349303383_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To enhance the quality of life of seniors through innovative health, housing and social services.","primary_activities":"Adult day health care (adhc): adhc provides help for families caring for an older adult at home. The program offers health and support services five days a week, enabling clients to live independently longer and giving families peace of mind knowing that their elderly family member is safe during the day. Clients enjoy the companionship of their peers, interesting recreational activities and a hot meal arranged by staff members who also monitor their health and medical condition. Adhc operating statistics - participant days: 9,038.please visit the eskaton website (www.eskaton.org) for the eskaton annual report.\n\nLive well at home contracted with a third-party vendor. The vendor provides scheduling and staffing for home care visits.","year":2019,"name":"ESKATON","phone":"9163340810","website":"WWW.ESKATON.ORG","type":"990","principal_officer":"TODD S MURCH","year_formation":1967,"state_legal_domicile":"CA","total_volunteers":103,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608, USA","city":"CARMICHAEL","state":"CA","country":"USA","zip_code":"95608"},"Governance":{"501c3 determination":true,"Number of voting members":13,"Number of independent voting members":12,"Number of employees total":35,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":35,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1658763,"Contributions":{"value":35994,"Grant revenue":24898,"Related organizations":11096},"Program revenue":{"value":1622769,"Total revenue":{"value":1622769,"LIVE WELL AT HOME":855160,"ADULT DAY HEALTH CARE":767609}},"Investment income":{"value":0},"Other revenues":{"value":0}},"Expenses":{"value":2717176,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":1965163,"Other salaries and wages":1492947,"Pension plan contributions":36097,"Other employee benefits":322149,"Payroll taxes":113970},"Other expenses":{"value":752013,"Management services":124529,"Legal":1778,"Other services":69507,"Advertising":64147,"Office expenses":25296,"Occupancy":142941,"Travel":65377,"Conferences and meetings":2215,"Depreciation and depletion":45850,"Insurance":78785,"Itemized Expenses":67314,"All other expenses":64274},"Functional Expenses":{"Program Service Expenses":1307358,"Management And General Expenses":1409818,"Fundraising Expenses":0}},"Assets":{"value":3976235,"Non-interest bearing cash":1173773,"Accounts receivable":164844,"Prepaid expenses deferred charges":73898,"Land, building, equipment":1280102,"Investments program related":1283618},"Liabilities":{"value":2783245,"Accounts payable, accrued":82968,"Deferred, revenue":43964,"Other liabilities":2656313},"Fund balance":{"value":1192990,"Net assets without donor restriction":1192990},"Form990Details":{"program_service_accomplishments":[{"description":"ADULT DAY HEALTH CARE (ADHC): ADHC PROVIDES HELP FOR FAMILIES CARING FOR AN OLDER ADULT AT HOME. THE PROGRAM OFFERS HEALTH AND SUPPORT SERVICES FIVE DAYS A WEEK, ENABLING CLIENTS TO LIVE INDEPENDENTLY LONGER AND GIVING FAMILIES PEACE OF MIND KNOWING THAT THEIR ELDERLY FAMILY MEMBER IS SAFE DURING THE DAY. CLIENTS ENJOY THE COMPANIONSHIP OF THEIR PEERS, INTERESTING RECREATIONAL ACTIVITIES AND A HOT MEAL ARRANGED BY STAFF MEMBERS WHO ALSO MONITOR THEIR HEALTH AND MEDICAL CONDITION. ADHC OPERATING STATISTICS - PARTICIPANT DAYS: 9,038.PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT.","expense":1120832,"grants":0,"revenue":762858}],"program_service_revenue_detail":[{"business_code":"624120","total_revenue":855160,"related_or_exempt_function_income":855160},{"business_code":"624120","total_revenue":767609,"related_or_exempt_function_income":767609}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":751530,"management_and_general":741417,"total":1492947},"pension_plan_contributions":{"program_services":18483,"management_and_general":17614,"total":36097},"other_employee_benefits":{"program_services":178008,"management_and_general":144141,"total":322149},"payroll_taxes":{"program_services":55149,"management_and_general":58821,"total":113970},"management_fees":{"management_and_general":124529,"total":124529},"legal_fees":{"management_and_general":1778,"total":1778},"other_service_fees":{"program_services":38024,"management_and_general":31483,"total":69507},"advertising":{"management_and_general":64147,"total":64147},"office_expenses":{"program_services":9910,"management_and_general":15386,"total":25296},"occupancy":{"total":142941},"travel":{"program_services":31463,"management_and_general":33914,"total":65377},"conferences_meetings":{"management_and_general":2215,"total":2215},"depreciation_depletion":{"program_services":17643,"management_and_general":28207,"total":45850},"insurance":{"management_and_general":78785,"total":78785},"all_other_expenses":{"program_services":28234,"management_and_general":36040,"total":64274}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"TODD S MURCH"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"DAN SEILER","phone":"9163340810","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608"},"contractor_compensation_group":[{"business_name_line1":"ESKATON PROPERTIES INC","compensation":124529,"services_description":"MANAGEMENT FEE","address_line1":"5105 MANZANITA AVE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON PROPERTIES INC","address":"5105 MANZANITA AVE, CARMICHAEL, CA, 95608"}],"officers_directors_key_employees":[{"person_name":"TODD MURCH","title":"PRESIDENT/CEO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":738669,"other_compensation":167627,"individual_trustee_or_director":true,"officer":true,"name":"TODD MURCH"},{"person_name":"ELIZABETH DONOVAN","title":"SECRETARY/COO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":465750,"other_compensation":116886,"officer":true,"name":"ELIZABETH DONOVAN"},{"person_name":"SHERI PEIFER","title":"ASSISTANT SECRETARY/SVP & CSO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":371000,"other_compensation":61615,"officer":true,"name":"SHERI PEIFER"},{"person_name":"BILL PACE","title":"CFO (THRU 06/19)","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":255597,"other_compensation":9944,"officer":true,"name":"BILL PACE"},{"person_name":"MARK JENKINS","title":"CFO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":238102,"other_compensation":7179,"officer":true,"name":"MARK JENKINS"},{"person_name":"LISA YATES - CHAIR THRU","title":"MAY)/THEN BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LISA YATES - CHAIR THRU"},{"person_name":"PATRICIA MCFARLAND","title":"VICE CHAIR (THRU MAY), THEN CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"PATRICIA MCFARLAND"},{"person_name":"SUSAN DEMAROIS - BOARD MEMBER","title":"(THRU MAY), THEN VICE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"SUSAN DEMAROIS - BOARD MEMBER"},{"person_name":"ROBERT EDMONDSON","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ROBERT EDMONDSON"},{"person_name":"DOUGLAS ELMETS","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DOUGLAS ELMETS"},{"person_name":"LAWRENCE GARCIA","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LAWRENCE GARCIA"},{"person_name":"JACQUELYN KUNG","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JACQUELYN KUNG"},{"person_name":"DAVID LINDEMAN","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DAVID LINDEMAN"},{"person_name":"SAMUEL PEREZ","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"SAMUEL PEREZ"},{"person_name":"KAREN ROBISON","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"KAREN ROBISON"},{"person_name":"SARAH STEENHAUSEN","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"SARAH STEENHAUSEN"},{"person_name":"AMY YOTOPOULOS","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"AMY YOTOPOULOS"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.7285},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":5328780,"current_year":35994,"current_year_minus1":1008817,"current_year_minus2":795087,"current_year_minus3":792228,"current_year_minus4":2696654},"amounts_received_from_disqualified_persons":{"value":4771965,"current_year_minus1":937726,"current_year_minus2":575110,"current_year_minus3":677570,"current_year_minus4":2581559},"gross_receipts_admissions":{"value":14910855,"current_year":1622769,"current_year_minus1":3962950,"current_year_minus2":4156118,"current_year_minus3":3268431,"current_year_minus4":1900587},"total_support_calendar_year":{"value":20239635,"current_year":1658763,"current_year_minus1":4971767,"current_year_minus2":4951205,"current_year_minus3":4060659,"current_year_minus4":4597241},"substantial_contributors_amount":{"value":0},"public_support_total":15467670,"public_support_percentage":0.7642,"investment_income_percentage":0.0,"prior_year_investment_income_percentage":0.0},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"current_year_minus1":937726,"current_year_minus2":575110,"current_year_minus3":677570,"current_year_minus4":2581559,"total":4771965},"total_509_group":{"current_year":1658763,"current_year_minus1":4971767,"current_year_minus2":4951205,"current_year_minus3":4060659,"current_year_minus4":4597241,"total":20239635}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":1064561,"book_value":1064561},"leasehold_improvements":{"other_cost_or_other_basis":413055,"book_value":61560,"depreciation":351495},"equipment":{"other_cost_or_other_basis":460610,"book_value":153981,"depreciation":306629},"total_book_value":1280102},"program_related_investments":{"investments":[{"description":"INVESTMENT IN CHC","book_value":58618,"method_of_valuation":"C"},{"description":"INVESTMENT IN LIVABLE DESIGN","book_value":1225000,"method_of_valuation":"C"}],"total_book_value":1283618},"other_liabilities":{"liabilities":[{"description":"DUE TO RELATED PARTIES","amount":2656313}],"total_liability":2656313,"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART X, LINE 2:","explanation":"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. AS OF DECEMBER 31, 2019 AND 2018, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS."}]},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":true,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"TODD MURCH","title":"PRESIDENT/CEO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":172678,"compensation_based_on_related_orgs":565991,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":144370,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":23257,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":906296,"name":"TODD MURCH"},{"person_name":"ELIZABETH DONOVAN","title":"SECRETARY/COO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":84000,"compensation_based_on_related_orgs":381750,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":105262,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":11624,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":582636,"name":"ELIZABETH DONOVAN"},{"person_name":"SHERI PEIFER","title":"ASSISTANT SECRETARY/SVP & CSO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":60000,"compensation_based_on_related_orgs":311000,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":38358,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":23257,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":432615,"name":"SHERI PEIFER"},{"person_name":"BILL PACE","title":"CFO (THRU 06/19)","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":79750,"compensation_based_on_related_orgs":175847,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":9944,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":265541,"name":"BILL PACE"},{"person_name":"MARK JENKINS","title":"CFO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":238102,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":5360,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":1819,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":245281,"name":"MARK JENKINS"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 3","explanation":"COMPENSATION FOR THE PRESIDENT AND 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."},{"form_and_line_reference":"PART I, LINE 4B","explanation":"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. TODD MURCH, SHERI PEIFER, AND CHARLES GARCIA PARTICIPATED IN THE PLAN DURING THE YEAR AND RECEIVED CONTRIBUTIONS OF $106,987, $29,958, AND $18,939, RESPECTIVELY, WHICH WERE TRANSFERRED TO A QUALIFIED RETIREMENT PLAN. TODD MURCH AND ELIZABETH DONOVAN PARTICIPATED IN THE PLAN DURING THE YEAR AND $37,383 AND $96,862, RESPECTIVELY, WAS ACCRUED FOR THEIR PROJECTED BENEFITS."},{"form_and_line_reference":"PART I, LINE 7","explanation":"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."}]},"ScheduleR":{"disregarded_entities":[{"ein":471928451,"business_name_line1":"CARMICHAEL HOMECARE SERVICES LLC","primary_activities_text":"HOMECARE SERVICES","total_income":0,"end_of_year_assets":0,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"CARMICHAEL HOMECARE SERVICES LLC","address":"5105 MANZANITA AVE, CARMICHAEL, CA, 95608"}],"tax_exempt_organizations":[{"ein":941663809,"business_name_line1":"ESKATON LODGE GRANITE BAY","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON LODGE GRANITE BAY","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":943358174,"business_name_line1":"ESKATON VILLAGE GRASS VALLEY","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE GRASS VALLEY","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680472230,"business_name_line1":"ESKATON VILLAGE ROSEVILLE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE ROSEVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":270704516,"business_name_line1":"ESKATON VILLAGE PLACERVILLE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE PLACERVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680227233,"business_name_line1":"ESKATON FOUNDATION","primary_activities_text":"FUNDRAISING","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 7","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNDATION","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942906316,"business_name_line1":"ESKATON PROPERTIES INC","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON PROPERTIES INC","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":275246432,"business_name_line1":"ESKATON FOUNTAINWOOD LODGE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNTAINWOOD LODGE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"}],"taxable_corporations_and_trusts":[{"ein":942761402,"business_name_line1":"CALIFORNIA HEALTHCARE CONSULTANTS","primary_activity":"LEASED EMPLOYEES FOR SENIOR RESIDENCES","ownership_percentage":1.0,"share_of_total_income":8576708,"share_of_end_of_year_assets":799237,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"CALIFORNIA HEALTHCARE CONSULTANTS","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942243808,"business_name_line1":"LIVABLE DESIGN","primary_activity":"PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERS","ownership_percentage":1.0,"share_of_total_income":36400,"share_of_end_of_year_assets":618217,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"LIVABLE DESIGN","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":true,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":true,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":2666537,"method_of_amount_determination":"EOY","transaction_type":"E","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":140441,"method_of_amount_determination":"FMV","transaction_type":"K","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":124529,"method_of_amount_determination":"FMV","transaction_type":"M","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":1510883,"method_of_amount_determination":"FMV","transaction_type":"P","name":"ESKATON PROPERTIES INC"}]},"source_xml":"202023219349313412_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To enhance the quality of life of seniors through innovative health, housing and social services.","primary_activities":"Adult day health care (adhc): adhc provides help for families caring for an older adult at home. The program offers health and support services five days a week, enabling clients to live independently longer and giving families peace of mind knowing that their elderly family member is safe during the day. Clients enjoy the companionship of their peers, interesting recreational activities and a hot meal arranged by staff members who also monitor their health and medical condition. Adhc operating statistics - participant days: 2,041.please visit the eskaton website (www.eskaton.org) for the eskaton annual report.\n\nAdult day health care (adhc) was discontinued during 2020.","year":2020,"name":"ESKATON","phone":"9163340810","website":"WWW.ESKATON.ORG","type":"990","principal_officer":"TODD S MURCH","year_formation":1967,"state_legal_domicile":"CA","total_volunteers":171,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608, USA","city":"CARMICHAEL","state":"CA","country":"USA","zip_code":"95608"},"Governance":{"501c3 determination":true,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":31,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":31,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":996452,"Contributions":{"value":7667,"Grant revenue":5967,"Related organizations":1700},"Program revenue":{"value":993056,"Total revenue":{"value":993056,"LIVE WELL AT HOME":787221,"ADULT DAY HEALTH CARE":204849,"TELEPHONE REASSURANCE":986}},"Investment income":{"value":-4271,"Net investment gain":-4271},"Other revenues":{"value":0}},"Expenses":{"value":1966398,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":1402793,"Other salaries and wages":1003068,"Pension plan contributions":27682,"Other employee benefits":270756,"Payroll taxes":101287},"Other expenses":{"value":563605,"Management services":106057,"Other services":70764,"Advertising":49098,"Office expenses":39202,"Occupancy":91040,"Travel":27490,"Conferences and meetings":1193,"Depreciation and depletion":35713,"Insurance":53835,"Itemized Expenses":15249,"All other expenses":73964},"Functional Expenses":{"Program Service Expenses":702387,"Management And General Expenses":1264011,"Fundraising Expenses":0}},"Assets":{"value":3598477,"Non-interest bearing cash":948575,"Accounts receivable":97674,"Prepaid expenses deferred charges":29663,"Land, building, equipment":1238947,"Investments program related":1283618},"Liabilities":{"value":3375433,"Accounts payable, accrued":40584,"Deferred, revenue":3732,"Other liabilities":3331117},"Fund balance":{"value":223044,"Net assets without donor restriction":223044},"Form990Details":{"program_service_accomplishments":[{"description":"ADULT DAY HEALTH CARE (ADHC): ADHC PROVIDES HELP FOR FAMILIES CARING FOR AN OLDER ADULT AT HOME. THE PROGRAM OFFERS HEALTH AND SUPPORT SERVICES FIVE DAYS A WEEK, ENABLING CLIENTS TO LIVE INDEPENDENTLY LONGER AND GIVING FAMILIES PEACE OF MIND KNOWING THAT THEIR ELDERLY FAMILY MEMBER IS SAFE DURING THE DAY. CLIENTS ENJOY THE COMPANIONSHIP OF THEIR PEERS, INTERESTING RECREATIONAL ACTIVITIES AND A HOT MEAL ARRANGED BY STAFF MEMBERS WHO ALSO MONITOR THEIR HEALTH AND MEDICAL CONDITION. ADHC OPERATING STATISTICS - PARTICIPANT DAYS: 2,041.PLEASE VISIT THE ESKATON WEBSITE (WWW.ESKATON.ORG) FOR THE ESKATON ANNUAL REPORT.","expense":475296,"grants":0,"revenue":204849}],"program_service_revenue_detail":[{"business_code":"624120","total_revenue":787221,"related_or_exempt_function_income":787221},{"business_code":"624120","total_revenue":204849,"related_or_exempt_function_income":204849},{"business_code":"624120","total_revenue":986,"related_or_exempt_function_income":986}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":388133,"management_and_general":614935,"total":1003068},"pension_plan_contributions":{"program_services":11471,"management_and_general":16211,"total":27682},"other_employee_benefits":{"program_services":111131,"management_and_general":159625,"total":270756},"payroll_taxes":{"program_services":58486,"management_and_general":42801,"total":101287},"management_fees":{"management_and_general":106057,"total":106057},"other_service_fees":{"program_services":11298,"management_and_general":59466,"total":70764},"advertising":{"management_and_general":49098,"total":49098},"office_expenses":{"program_services":14696,"management_and_general":24506,"total":39202},"occupancy":{"total":91040},"travel":{"program_services":8321,"management_and_general":19169,"total":27490},"conferences_meetings":{"management_and_general":1193,"total":1193},"depreciation_depletion":{"program_services":10809,"management_and_general":24904,"total":35713},"insurance":{"management_and_general":53835,"total":53835},"all_other_expenses":{"program_services":16993,"management_and_general":56971,"total":73964}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"TODD S MURCH"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"DAN SEILER","phone":"9163340810","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608"},"contractor_compensation_group":[{"business_name_line1":"ESKATON PROPERTIES INC","compensation":106057,"services_description":"MANAGEMENT FEE","address_line1":"5105 MANZANITA AVE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON PROPERTIES INC","address":"5105 MANZANITA AVE, CARMICHAEL, CA, 95608"}],"officers_directors_key_employees":[{"person_name":"TODD MURCH","title":"PRESIDENT/CEO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":789919,"other_compensation":228962,"individual_trustee_or_director":true,"officer":true,"name":"TODD MURCH"},{"person_name":"SHERI PEIFER","title":"SECRETARY/SVP & CSO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":400578,"other_compensation":186244,"officer":true,"name":"SHERI PEIFER"},{"person_name":"ELIZABETH DONOVAN","title":"SECRETARY/COO (THRU 10/20)","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":422884,"other_compensation":83096,"officer":true,"name":"ELIZABETH DONOVAN"},{"person_name":"MARK JENKINS","title":"SVP & CFO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":349130,"other_compensation":8343,"officer":true,"name":"MARK JENKINS"},{"person_name":"PATRICIA MCFARLAND","title":"CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"PATRICIA MCFARLAND"},{"person_name":"SUSAN DEMAROIS","title":"VICE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"SUSAN DEMAROIS"},{"person_name":"ROBERT EDMONDSON","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ROBERT EDMONDSON"},{"person_name":"LAWRENCE GARCIA","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LAWRENCE GARCIA"},{"person_name":"JACQUELYN KUNG","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JACQUELYN KUNG"},{"person_name":"DAVID LINDEMAN","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DAVID LINDEMAN"},{"person_name":"JORDAN ROSE","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JORDAN ROSE"},{"person_name":"SARAH STEENHAUSEN","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"SARAH STEENHAUSEN"},{"person_name":"MARIANN SHELDON","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MARIANN SHELDON"},{"person_name":"LISA YATES","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LISA YATES"},{"person_name":"AMY YOTOPOULOS","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"AMY YOTOPOULOS"},{"person_name":"DOUGLAS ELMETS","title":"BOARD MEMBER (THRU 5/20)","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DOUGLAS ELMETS"},{"person_name":"SAMUEL PEREZ","title":"BOARD MEMBER (THRU 5/20)","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"SAMUEL PEREZ"},{"person_name":"KAREN ROBISON","title":"BOARD MEMBER (THRU 11/20)","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.7,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"KAREN ROBISON"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.7642},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":2638093,"current_year":5967,"current_year_minus1":35994,"current_year_minus2":1008817,"current_year_minus3":795087,"current_year_minus4":792228},"amounts_received_from_disqualified_persons":{"value":2190406,"current_year_minus2":937726,"current_year_minus3":575110,"current_year_minus4":677570},"gross_receipts_admissions":{"value":14003324,"current_year":993056,"current_year_minus1":1622769,"current_year_minus2":3962950,"current_year_minus3":4156118,"current_year_minus4":3268431},"total_support_calendar_year":{"value":16641417,"current_year":999023,"current_year_minus1":1658763,"current_year_minus2":4971767,"current_year_minus3":4951205,"current_year_minus4":4060659},"substantial_contributors_amount":{"value":0},"public_support_total":14451011,"public_support_percentage":0.8684,"investment_income_percentage":0.0,"prior_year_investment_income_percentage":0.0},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"current_year_minus2":937726,"current_year_minus3":575110,"current_year_minus4":677570,"total":2190406},"total_509_group":{"current_year":999023,"current_year_minus1":1658763,"current_year_minus2":4971767,"current_year_minus3":4951205,"current_year_minus4":4060659,"total":16641417}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":1112131,"book_value":1112131},"leasehold_improvements":{"other_cost_or_other_basis":48465,"book_value":33199,"depreciation":15266},"equipment":{"other_cost_or_other_basis":281800,"book_value":93617,"depreciation":188183},"total_book_value":1238947},"program_related_investments":{"investments":[{"description":"INVESTMENT IN CHC","book_value":58618,"method_of_valuation":"C"},{"description":"INVESTMENT IN LIVABLE DESIGN","book_value":1225000,"method_of_valuation":"C"}],"total_book_value":1283618},"other_liabilities":{"liabilities":[{"description":"DUE TO RELATED PARTIES","amount":3331117}],"total_liability":3331117,"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART X, LINE 2:","explanation":"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. AS OF DECEMBER 31, 2020 AND 2019, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS."}]},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":true,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"TODD MURCH","title":"PRESIDENT/CEO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":198228,"compensation_based_on_related_orgs":591691,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":209200,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":19762,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":1018881,"name":"TODD MURCH"},{"person_name":"SHERI PEIFER","title":"SECRETARY/SVP & CSO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":63040,"compensation_based_on_related_orgs":337538,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":162972,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":23272,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":586822,"name":"SHERI PEIFER"},{"person_name":"ELIZABETH DONOVAN","title":"SECRETARY/COO (THRU 10/20)","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":75497,"compensation_based_on_related_orgs":347387,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":73194,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":9902,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":505980,"name":"ELIZABETH DONOVAN"},{"person_name":"MARK JENKINS","title":"SVP & CFO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":49250,"compensation_based_on_related_orgs":299880,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":6413,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":1930,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":357473,"name":"MARK JENKINS"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 3","explanation":"COMPENSATION FOR THE PRESIDENT AND 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."},{"form_and_line_reference":"PART I, LINE 4B","explanation":"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. TODD MURCH, ELIZABETH DONOVAN, AND SHERI PEIFER PARTICIPATED IN THE PLAN DURING THE YEAR AND RECEIVED CONTRIBUTIONS OF $169,389, $64,643, AND $154,422, RESPECTIVELY, WHICH WERE TRANSFERRED TO A QUALIFIED RETIREMENT PLAN. TODD MURCH PARTICIPATED IN THE PLAN DURING THE YEAR AND $39,811 WAS ACCRUED FOR HIS PROJECTED BENEFITS."},{"form_and_line_reference":"PART I, LINE 7","explanation":"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."}]},"ScheduleR":{"disregarded_entities":[{"ein":471928451,"business_name_line1":"CARMICHAEL HOMECARE SERVICES LLC","primary_activities_text":"HOMECARE SERVICES","total_income":0,"end_of_year_assets":0,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"CARMICHAEL HOMECARE SERVICES LLC","address":"5105 MANZANITA AVE, CARMICHAEL, CA, 95608"}],"tax_exempt_organizations":[{"ein":941663809,"business_name_line1":"ESKATON LODGE GRANITE BAY","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON LODGE GRANITE BAY","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":943358174,"business_name_line1":"ESKATON VILLAGE GRASS VALLEY","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE GRASS VALLEY","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680472230,"business_name_line1":"ESKATON VILLAGE ROSEVILLE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE ROSEVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":270704516,"business_name_line1":"ESKATON VILLAGE PLACERVILLE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE PLACERVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680227233,"business_name_line1":"ESKATON FOUNDATION","primary_activities_text":"FUNDRAISING","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 7","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNDATION","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942906316,"business_name_line1":"ESKATON PROPERTIES INC","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON PROPERTIES INC","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":275246432,"business_name_line1":"ESKATON FOUNTAINWOOD LODGE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNTAINWOOD LODGE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":943201366,"business_name_line1":"THE REUTLINGER COMMUNITY","primary_activities_text":"CARE OF ELDERLY JEWISH COMMUNITY","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"4000 CAMINO TASSAJARA","city":"DANVILLE","state":"CA","zip":"94506","name":"THE REUTLINGER COMMUNITY","address":"4000 CAMINO TASSAJARA, DANVILLE, CA, 94506"}],"taxable_corporations_and_trusts":[{"ein":942761402,"business_name_line1":"CALIFORNIA HEALTHCARE CONSULTANTS","primary_activity":"LEASED EMPLOYEES FOR SENIOR RESIDENCES","ownership_percentage":1.0,"share_of_total_income":9226015,"share_of_end_of_year_assets":962555,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"CALIFORNIA HEALTHCARE CONSULTANTS","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942243808,"business_name_line1":"LIVABLE DESIGN","primary_activity":"PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERS","ownership_percentage":1.0,"share_of_total_income":32003,"share_of_end_of_year_assets":595903,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"LIVABLE DESIGN","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":true,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":true,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":3365976,"method_of_amount_determination":"EOY","transaction_type":"E","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":83565,"method_of_amount_determination":"FMV","transaction_type":"K","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":106057,"method_of_amount_determination":"FMV","transaction_type":"M","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":1502941,"method_of_amount_determination":"FMV","transaction_type":"P","name":"ESKATON PROPERTIES INC"}]},"source_xml":"202123199349330382_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To enhance the quality of life of seniors through innovative health, housing and social services.","primary_activities":"Telephone reassurance program (tr): tr trains and organizes volunteers who make daily calls and biweekly visits to seniors who might otherwise be isolated in their homes. Tr operating statistics - tr telephone calls: 50,291; tr home visits: 0; tr senior companion visits: 474. Please visit www.eskaton.org for the eskaton annual report.","year":2022,"name":"ESKATON","phone":"9163340810","website":"WWW.ESKATON.ORG","type":"990","principal_officer":"TODD S MURCH","year_formation":1967,"state_legal_domicile":"CA","total_volunteers":121,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608, USA","city":"CARMICHAEL","state":"CA","country":"USA","zip_code":"95608"},"Governance":{"501c3 determination":true,"Number of voting members":10,"Number of independent voting members":9,"Number of employees total":12,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":12,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":857323,"Contributions":{"value":37453,"Related organizations":37453},"Program revenue":{"value":819870,"Total revenue":819870},"Investment income":{"value":0},"Other revenues":{"value":0}},"Expenses":{"value":1564012,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":1073423,"Other salaries and wages":805654,"Pension plan contributions":22910,"Other employee benefits":186390,"Payroll taxes":58469},"Other expenses":{"value":490589,"Management services":73456,"Other services":99911,"Advertising":94409,"Office expenses":28973,"Occupancy":71910,"Travel":23773,"Conferences and meetings":10742,"Depreciation and depletion":18440,"Insurance":14889,"All other expenses":54086},"Functional Expenses":{"Program Service Expenses":668283,"Management And General Expenses":895729,"Fundraising Expenses":0}},"Assets":{"value":2826643,"Non-interest bearing cash":175033,"Accounts receivable":65720,"Prepaid expenses deferred charges":3838,"Land, building, equipment":1298434,"Investments program related":1283618},"Liabilities":{"value":4057047,"Accounts payable, accrued":68188,"Deferred, revenue":3716,"Other liabilities":3985143},"Fund balance":{"value":-1230404,"Net assets without donor restriction":-1230404},"Form990Details":{"program_service_accomplishments":[{"description":"TELEPHONE REASSURANCE PROGRAM (TR): TR TRAINS AND ORGANIZES VOLUNTEERS WHO MAKE DAILY CALLS AND BIWEEKLY VISITS TO SENIORS WHO MIGHT OTHERWISE BE ISOLATED IN THEIR HOMES. TR OPERATING STATISTICS - TR TELEPHONE CALLS: 50,291; TR HOME VISITS: 0; TR SENIOR COMPANION VISITS: 474. PLEASE VISIT WWW.ESKATON.ORG FOR THE ESKATON ANNUAL REPORT.","expense":359744,"grants":0,"revenue":0}],"program_service_revenue_detail":[{"business_code":"624120","total_revenue":819870,"related_or_exempt_function_income":819870}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":402333,"management_and_general":403321,"total":805654},"pension_plan_contributions":{"program_services":12322,"management_and_general":10588,"total":22910},"other_employee_benefits":{"program_services":100333,"management_and_general":86057,"total":186390},"payroll_taxes":{"program_services":29165,"management_and_general":29304,"total":58469},"management_fees":{"management_and_general":73456,"total":73456},"other_service_fees":{"program_services":71148,"management_and_general":28763,"total":99911},"advertising":{"management_and_general":94409,"total":94409},"office_expenses":{"program_services":5965,"management_and_general":23008,"total":28973},"occupancy":{"total":71910},"travel":{"program_services":13380,"management_and_general":10393,"total":23773},"conferences_meetings":{"management_and_general":10742,"total":10742},"depreciation_depletion":{"management_and_general":18440,"total":18440},"insurance":{"management_and_general":14889,"total":14889},"all_other_expenses":{"program_services":33637,"management_and_general":20449,"total":54086}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"TODD S MURCH"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"DAN SEILER","phone":"9163340810","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608"},"officers_directors_key_employees":[{"person_name":"TODD S MURCH","title":"CEO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":851590,"other_compensation":324844,"individual_trustee_or_director":true,"officer":true,"name":"TODD S MURCH"},{"person_name":"SHERI PEIFER","title":"PRESIDENT& SECRETARY","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":533458,"other_compensation":95505,"officer":true,"name":"SHERI PEIFER"},{"person_name":"MARK JENKINS","title":"SR VP & CFO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":498322,"other_compensation":10124,"officer":true,"name":"MARK JENKINS"},{"person_name":"JOWETT SAN MIGUEL","title":"CARE NAVIGATOR - MARKETING REP","average_hours_per_week":40.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":102120,"reportable_comp_from_related_orgs":0,"other_compensation":23651,"highest_compensated_employee":true,"name":"JOWETT SAN MIGUEL"},{"person_name":"PATRICIA MCFARLAND","title":"CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"PATRICIA MCFARLAND"},{"person_name":"LAWRENCE GARCIA","title":"VICE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LAWRENCE GARCIA"},{"person_name":"NANCY HEFFERNAN","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"NANCY HEFFERNAN"},{"person_name":"MAUREEN HEWITT","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MAUREEN HEWITT"},{"person_name":"JACQUELYN KUNG","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JACQUELYN KUNG"},{"person_name":"DAVID LINDEMAN","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DAVID LINDEMAN"},{"person_name":"JORDAN ROSE","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JORDAN ROSE"},{"person_name":"MARIANN SHELDON","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MARIANN SHELDON"},{"person_name":"AMY YOTOPOULOS","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"AMY YOTOPOULOS"},{"person_name":"SARAH STEENHAUSEN","title":"VICE CHAIR THRU 02/22","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"SARAH STEENHAUSEN"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.8862},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":1098711,"current_year":37453,"current_year_minus1":8780,"current_year_minus2":7667,"current_year_minus3":35994,"current_year_minus4":1008817},"amounts_received_from_disqualified_persons":{"value":937726,"current_year_minus4":937726},"gross_receipts_admissions":{"value":8104123,"current_year":819870,"current_year_minus1":705478,"current_year_minus2":993056,"current_year_minus3":1622769,"current_year_minus4":3962950},"total_support_calendar_year":{"value":9202834,"current_year":857323,"current_year_minus1":714258,"current_year_minus2":1000723,"current_year_minus3":1658763,"current_year_minus4":4971767},"substantial_contributors_amount":{"value":0},"public_support_total":8265108,"public_support_percentage":0.8981,"investment_income_percentage":0.0,"prior_year_investment_income_percentage":0.0},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"current_year_minus4":937726,"total":937726},"total_509_group":{"current_year":857323,"current_year_minus1":714258,"current_year_minus2":1000723,"current_year_minus3":1658763,"current_year_minus4":4971767,"total":9202834}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":1210047,"book_value":1210047},"leasehold_improvements":{"other_cost_or_other_basis":48465,"book_value":30676,"depreciation":17789},"equipment":{"other_cost_or_other_basis":281800,"book_value":57711,"depreciation":224089},"total_book_value":1298434},"program_related_investments":{"investments":[{"description":"INVESTMENT IN CHC","book_value":58618,"method_of_valuation":"C"},{"description":"INVESTMENT IN LIVABLE DESIGN","book_value":1225000,"method_of_valuation":"C"}],"total_book_value":1283618},"other_liabilities":{"liabilities":[{"description":"DUE TO RELATED PARTIES","amount":3985143}],"total_liability":3985143,"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART X, LINE 2:","explanation":"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, 2022 AND 2021, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS."}]},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":true,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"TODD S MURCH","title":"CEO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":138019,"compensation_based_on_related_orgs":713571,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":302320,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":22524,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":1176434,"name":"TODD S MURCH"},{"person_name":"SHERI PEIFER","title":"PRESIDENT& SECRETARY","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":154350,"compensation_based_on_related_orgs":379108,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":65276,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":30229,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":628963,"name":"SHERI PEIFER"},{"person_name":"MARK JENKINS","title":"SR VP & CFO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":155000,"compensation_based_on_related_orgs":343322,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":7425,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":2699,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":508446,"name":"MARK JENKINS"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 3","explanation":"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."},{"form_and_line_reference":"PART I, LINE 4B","explanation":"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. TODD S. MURCH AND SHERI PEIFER PARTICIPATED IN THE PLAN DURING THE YEAR AND RECEIVED CONTRIBUTIONS OF $259,466 AND $55,376, RESPECTIVELY, WHICH WERE TRANSFERRED TO A QUALIFIED RETIREMENT PLAN. TODD S. MURCH PARTICIPATED IN THE PLAN DURING THE YEAR AND $42,854 WAS ACCRUED FOR HIS PROJECTED BENEFITS."},{"form_and_line_reference":"PART I, LINE 7","explanation":"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. MARK JENKINS AND SHERI PEIFER RECEIVED DISCRETIONARY RETENTION BONUSES IN 2022 THAT WERE ASSOCIATED WITH THE CEO'S RETIREMENT."}]},"ScheduleR":{"disregarded_entities":[{"ein":471928451,"business_name_line1":"CARMICHAEL HOMECARE SERVICES LLC","primary_activities_text":"HOMECARE SERVICES","total_income":0,"end_of_year_assets":0,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"CARMICHAEL HOMECARE SERVICES LLC","address":"5105 MANZANITA AVE, CARMICHAEL, CA, 95608"}],"tax_exempt_organizations":[{"ein":941663809,"business_name_line1":"ESKATON LODGE GRANITE BAY","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON LODGE GRANITE BAY","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":943358174,"business_name_line1":"ESKATON VILLAGE GRASS VALLEY","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE GRASS VALLEY","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680472230,"business_name_line1":"ESKATON VILLAGE ROSEVILLE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE ROSEVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":270704516,"business_name_line1":"ESKATON VILLAGE PLACERVILLE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE PLACERVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680227233,"business_name_line1":"ESKATON FOUNDATION","primary_activities_text":"FUNDRAISING","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 7","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNDATION","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942906316,"business_name_line1":"ESKATON PROPERTIES INC","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON PROPERTIES INC","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":275246432,"business_name_line1":"ESKATON FOUNTAINWOOD LODGE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNTAINWOOD LODGE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":943201366,"business_name_line1":"THE REUTLINGER COMMUNITY","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"4000 CAMINO TASSAJARA","city":"DANVILLE","state":"CA","zip":"94506","name":"THE REUTLINGER COMMUNITY","address":"4000 CAMINO TASSAJARA, DANVILLE, CA, 94506"}],"taxable_corporations_and_trusts":[{"ein":942761402,"business_name_line1":"CALIFORNIA HEALTHCARE CONSULTANTS","primary_activity":"LEASED EMPLOYEES FOR SENIOR RESIDENCES","ownership_percentage":1.0,"share_of_total_income":8961432,"share_of_end_of_year_assets":1188211,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"CALIFORNIA HEALTHCARE CONSULTANTS","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942243808,"business_name_line1":"LIVABLE DESIGN","primary_activity":"PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERS","ownership_percentage":1.0,"share_of_end_of_year_assets":653422,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"LIVABLE DESIGN","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":true,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":true,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":true,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":3984582,"method_of_amount_determination":"EOY BALANCE","transaction_type":"E","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":62880,"method_of_amount_determination":"FMV","transaction_type":"K","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":73456,"method_of_amount_determination":"FMV","transaction_type":"M","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":814031,"method_of_amount_determination":"FMV","transaction_type":"P","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":160000,"method_of_amount_determination":"FMV","transaction_type":"S","name":"ESKATON PROPERTIES INC"}]},"source_xml":"202343149349304999_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Enhancing lives of older adults through innovative wellness, housing and social services.","primary_activities":"Live well at home (lwh): lwh provides nonmedical home care visits to older adults who require assistance with activities of daily living in order to remain independent in their homes. Lwh operating statistics - hours billed: 125,428. Active clients at the end of the year: 64. Please visit www.eskaton.org for the eskaton annual report.\n\nIn 2024, eskaton concluded direct operation of the eskaton telephone reassurance program, which had connected volunteers with older adults through daily phone calls since 1996. To expand the program's reach and sustainability, eskaton formed a strategic partnership with the institute on aging's friendship line, a 24/7 lifeline for older adults and caregivers experiencing isolation or distress. Eskaton made a significant investment to bring the friendship line's services to the sacramento region and transferred its volunteers and participants to this expanded platform. Eskaton also launched volunteer hubs at two of its communities to recruit resident volunteers supporting the friendship line's outbound social calls.","year":2024,"name":"ESKATON","phone":"9163340810","website":"WWW.ESKATON.ORG","type":"990","principal_officer":"SHERI PEIFER","year_formation":1967,"state_legal_domicile":"CA","total_volunteers":74,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608, USA","city":"CARMICHAEL","state":"CA","country":"USA","zip_code":"95608"},"Governance":{"501c3 determination":true,"Number of voting members":11,"Number of independent voting members":10,"Number of employees total":14,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":14,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":-35299,"Contributions":{"value":0},"Program revenue":{"value":817766,"Total revenue":817766},"Investment income":{"value":-853065,"Investment income total":29883,"Net investment gain":-882948},"Other revenues":{"value":0}},"Expenses":{"value":1447184,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":1050691,"Other salaries and wages":810070,"Pension plan contributions":12413,"Other employee benefits":168756,"Payroll taxes":59452},"Other expenses":{"value":396493,"Management services":97974,"Investment management fees":832,"Other services":69294,"Advertising":57958,"Office expenses":8485,"Occupancy":48239,"Travel":27535,"Conferences and meetings":1242,"Depreciation and depletion":25232,"Insurance":13928,"All other expenses":45774},"Functional Expenses":{"Program Service Expenses":628625,"Management And General Expenses":818559,"Fundraising Expenses":0}},"Assets":{"value":1856906,"Non-interest bearing cash":123454,"Savings and temp cash investments":34478,"Accounts receivable":79453,"Prepaid expenses deferred charges":281341,"Land, building, equipment":54562,"Investments program related":1283618},"Liabilities":{"value":5326111,"Accounts payable, accrued":74047,"Other liabilities":5252064},"Fund balance":{"value":-3469205,"Net assets without donor restriction":-3469205},"Form990Details":{"program_service_accomplishments":[{"description":"LIVE WELL AT HOME (LWH): LWH PROVIDES NONMEDICAL HOME CARE VISITS TO OLDER ADULTS WHO REQUIRE ASSISTANCE WITH ACTIVITIES OF DAILY LIVING IN ORDER TO REMAIN INDEPENDENT IN THEIR HOMES. LWH OPERATING STATISTICS - HOURS BILLED: 125,428. ACTIVE CLIENTS AT THE END OF THE YEAR: 64. PLEASE VISIT WWW.ESKATON.ORG FOR THE ESKATON ANNUAL REPORT.","expense":375368,"grants":0,"revenue":817766}],"program_service_revenue_detail":[{"business_code":"624120","total_revenue":817766,"related_or_exempt_function_income":817766}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":376600,"management_and_general":433470,"total":810070},"pension_plan_contributions":{"program_services":5414,"management_and_general":6999,"total":12413},"other_employee_benefits":{"program_services":77836,"management_and_general":90920,"total":168756},"payroll_taxes":{"program_services":26145,"management_and_general":33307,"total":59452},"management_fees":{"program_services":83574,"management_and_general":14400,"total":97974},"investment_management_fees":{"management_and_general":832,"total":832},"other_service_fees":{"program_services":56063,"management_and_general":13231,"total":69294},"advertising":{"management_and_general":57958,"total":57958},"office_expenses":{"program_services":2993,"management_and_general":5492,"total":8485},"occupancy":{"total":48239},"travel":{"management_and_general":27535,"total":27535},"conferences_meetings":{"management_and_general":1242,"total":1242},"depreciation_depletion":{"management_and_general":25232,"total":25232},"insurance":{"management_and_general":13928,"total":13928},"all_other_expenses":{"management_and_general":45774,"total":45774}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"SHERI PEIFER"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"DAN SEILER","phone":"9163340810","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608"},"officers_directors_key_employees":[{"person_name":"SHERI PEIFER","title":"PRESIDENT & CEO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":769392,"other_compensation":55853,"individual_trustee_or_director":true,"officer":true,"name":"SHERI PEIFER"},{"person_name":"TODD S MURCH","title":"FORMER CEO","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":750000,"other_compensation":0,"former":true,"name":"TODD S MURCH"},{"person_name":"MARK JENKINS","title":"SVP & CFO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":477574,"other_compensation":16731,"officer":true,"name":"MARK JENKINS"},{"person_name":"THOMAS GARBERSON","title":"GENERAL COUNSEL/SECRETARY","average_hours_per_week":2.0,"average_hours_per_week_related_org":38.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":294780,"other_compensation":54033,"officer":true,"name":"THOMAS GARBERSON"},{"person_name":"JOWETT SAN MIGUEL","title":"CARE NAVIGATOR - MARKETING REP","average_hours_per_week":40.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":107381,"reportable_comp_from_related_orgs":0,"other_compensation":34258,"highest_compensated_employee":true,"name":"JOWETT SAN MIGUEL"},{"person_name":"LAWRENCE GARCIA","title":"CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LAWRENCE GARCIA"},{"person_name":"MAUREEN HEWITT","title":"VICE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MAUREEN HEWITT"},{"person_name":"GIANNA BAIK","title":"BOARD MEMBER (AS OF 08/24)","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"GIANNA BAIK"},{"person_name":"NANCY HEFFERNAN","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"NANCY HEFFERNAN"},{"person_name":"DAVID LINDEMAN","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DAVID LINDEMAN"},{"person_name":"MARY MUNOZ","title":"BOARD MEMBER (AS OF 11/24)","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MARY MUNOZ"},{"person_name":"JORDAN ROSE","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JORDAN ROSE"},{"person_name":"MARIANN SHELDON","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MARIANN SHELDON"},{"person_name":"H RAO UNNAVA","title":"BOARD MEMBER (AS OF 05/24)","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"H RAO UNNAVA"},{"person_name":"AMY YOTOPOULOS","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"AMY YOTOPOULOS"},{"person_name":"PATRICIA MCFARLAND","title":"BOARD MEMBER (THRU 11/24)","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"PATRICIA MCFARLAND"},{"person_name":"LYDIA RAMIREZ","title":"BOARD MEMBER (THRU 04/24)","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LYDIA RAMIREZ"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":1.0},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":55134,"current_year":0,"current_year_minus1":1234,"current_year_minus2":37453,"current_year_minus3":8780,"current_year_minus4":7667},"amounts_received_from_disqualified_persons":{"value":0},"gross_receipts_admissions":{"value":4073159,"current_year":817766,"current_year_minus1":736989,"current_year_minus2":819870,"current_year_minus3":705478,"current_year_minus4":993056},"total_support_calendar_year":{"value":4158176,"current_year":847649,"current_year_minus1":738223,"current_year_minus2":857323,"current_year_minus3":714258,"current_year_minus4":1000723},"substantial_contributors_amount":{"value":0},"gross_investment_income":{"value":29883,"current_year":29883},"investment_income_and_ubti":{"value":29883,"current_year":29883},"public_support_total":4128293,"public_support_percentage":0.9928,"investment_income_percentage":0.0072},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"total":0},"total_509_group":{"current_year":817766,"current_year_minus1":738223,"current_year_minus2":857323,"current_year_minus3":714258,"current_year_minus4":1000723,"total":4128293}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"leasehold_improvements":{"other_cost_or_other_basis":35046,"book_value":18068,"depreciation":16978},"equipment":{"other_cost_or_other_basis":293953,"book_value":36494,"depreciation":257459},"total_book_value":54562},"program_related_investments":{"investments":[{"description":"INVESTMENT IN LIVABLE DESIGN","book_value":1225000,"method_of_valuation":"C"},{"description":"INVESTMENT IN CHC","book_value":58618,"method_of_valuation":"C"}],"total_book_value":1283618},"other_liabilities":{"liabilities":[{"description":"DUE TO RELATED PARTIES","amount":5252064}],"total_liability":5252064,"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART X, LINE 2:","explanation":"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."}]},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":true,"initial_contract_exception":false,"severance_payment":true,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"SHERI PEIFER","title":"PRESIDENT & CEO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":83200,"compensation_based_on_related_orgs":540320,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":145872,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":14000,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":41853,"other_compensation_filing_org":0,"other_compensation_related_orgs":145872,"total_compensation_filing_org":0,"total_compensation_related_orgs":825245,"name":"SHERI PEIFER"},{"person_name":"TODD S MURCH","title":"FORMER CEO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":750000,"total_compensation_filing_org":0,"total_compensation_related_orgs":750000,"name":"TODD S MURCH"},{"person_name":"MARK JENKINS","title":"SVP & CFO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":76500,"compensation_based_on_related_orgs":401074,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":14000,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":2731,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":494305,"name":"MARK JENKINS"},{"person_name":"THOMAS GARBERSON","title":"GENERAL COUNSEL/SECRETARY","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":294780,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":12180,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":41853,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":348813,"name":"THOMAS GARBERSON"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 3","explanation":"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."},{"form_and_line_reference":"PART I, LINES 4A-B","explanation":"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."},{"form_and_line_reference":"PART I, LINE 7","explanation":"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."}]},"ScheduleR":{"disregarded_entities":[{"ein":471928451,"business_name_line1":"CARMICHAEL HOMECARE SERVICES LLC","primary_activities_text":"HOMECARE SERVICES","total_income":0,"end_of_year_assets":0,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"CARMICHAEL HOMECARE SERVICES LLC","address":"5105 MANZANITA AVE, CARMICHAEL, CA, 95608"}],"tax_exempt_organizations":[{"ein":941663809,"business_name_line1":"ESKATON LODGE GRANITE BAY","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON LODGE GRANITE BAY","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":943358174,"business_name_line1":"ESKATON VILLAGE GRASS VALLEY","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE GRASS VALLEY","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680472230,"business_name_line1":"ESKATON VILLAGE ROSEVILLE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE ROSEVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":270704516,"business_name_line1":"ESKATON VILLAGE PLACERVILLE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE PLACERVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680227233,"business_name_line1":"ESKATON FOUNDATION","primary_activities_text":"FUNDRAISING","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 7","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNDATION","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942906316,"business_name_line1":"ESKATON PROPERTIES INC","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON PROPERTIES INC","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":275246432,"business_name_line1":"ESKATON FOUNTAINWOOD LODGE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNTAINWOOD LODGE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":943201366,"business_name_line1":"THE REUTLINGER COMMUNITY","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"4000 CAMINO TASSAJARA","city":"DANVILLE","state":"CA","zip":"94506","name":"THE REUTLINGER COMMUNITY","address":"4000 CAMINO TASSAJARA, DANVILLE, CA, 94506"}],"taxable_corporations_and_trusts":[{"ein":942761402,"business_name_line1":"CALIFORNIA HEALTHCARE CONSULTANTS","primary_activity":"LEASED EMPLOYEES FOR SENIOR RESIDENCES","ownership_percentage":1.0,"share_of_total_income":12069347,"share_of_end_of_year_assets":1878178,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"CALIFORNIA HEALTHCARE CONSULTANTS","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942243808,"business_name_line1":"LIVABLE DESIGN","primary_activity":"PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERS","ownership_percentage":1.0,"share_of_total_income":34520,"share_of_end_of_year_assets":572178,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"LIVABLE DESIGN","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":true,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":true,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":true,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":5252528,"method_of_amount_determination":"EOY BALANCE","transaction_type":"E","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":39780,"method_of_amount_determination":"FMV","transaction_type":"K","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":97974,"method_of_amount_determination":"FMV","transaction_type":"M","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":1923607,"method_of_amount_determination":"FMV","transaction_type":"P","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":978200,"method_of_amount_determination":"FMV","transaction_type":"S","name":"ESKATON PROPERTIES INC"}]},"source_xml":"202513179349311146_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Enhancing lives of older adults through innovative wellness, housing and social services.","primary_activities":"Live well at home (lwh): lwh provides nonmedical home care visits to older adults who require assistance with activities of daily living in order to remain independent in their homes. Lwh operating statistics - hours billed: 128,493. Active clients at the end of the year: 70. Please visit www.eskaton.org for the eskaton annual report.","year":2023,"name":"ESKATON","phone":"9163340810","website":"WWW.ESKATON.ORG","type":"990","principal_officer":"SHERI PEIFER","year_formation":1967,"state_legal_domicile":"CA","total_volunteers":88,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608, USA","city":"CARMICHAEL","state":"CA","country":"USA","zip_code":"95608"},"Governance":{"501c3 determination":true,"Number of voting members":10,"Number of independent voting members":9,"Number of employees total":14,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":14,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":738223,"Contributions":{"value":1234,"Related organizations":1234},"Program revenue":{"value":736989,"Total revenue":736989},"Investment income":{"value":0},"Other revenues":{"value":0}},"Expenses":{"value":1494541,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":1115434,"Other salaries and wages":847988,"Pension plan contributions":9843,"Other employee benefits":195549,"Payroll taxes":62054},"Other expenses":{"value":379107,"Management services":93499,"Other services":26046,"Advertising":60680,"Office expenses":22633,"Occupancy":58482,"Travel":27998,"Conferences and meetings":4510,"Depreciation and depletion":21169,"Insurance":10828,"All other expenses":53262},"Functional Expenses":{"Program Service Expenses":583104,"Management And General Expenses":911437,"Fundraising Expenses":0}},"Assets":{"value":2951576,"Non-interest bearing cash":272711,"Accounts receivable":54938,"Prepaid expenses deferred charges":10345,"Land, building, equipment":1329964,"Investments program related":1283618},"Liabilities":{"value":4938298,"Accounts payable, accrued":64533,"Deferred, revenue":0,"Other liabilities":4873765},"Fund balance":{"value":-1986722,"Net assets without donor restriction":-1986722},"Form990Details":{"program_service_accomplishments":[{"description":"LIVE WELL AT HOME (LWH): LWH PROVIDES NONMEDICAL HOME CARE VISITS TO OLDER ADULTS WHO REQUIRE ASSISTANCE WITH ACTIVITIES OF DAILY LIVING IN ORDER TO REMAIN INDEPENDENT IN THEIR HOMES. LWH OPERATING STATISTICS - HOURS BILLED: 128,493. ACTIVE CLIENTS AT THE END OF THE YEAR: 70. PLEASE VISIT WWW.ESKATON.ORG FOR THE ESKATON ANNUAL REPORT.","expense":295655,"grants":0,"revenue":736989}],"program_service_revenue_detail":[{"business_code":"624120","total_revenue":736989,"related_or_exempt_function_income":736989}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":416429,"management_and_general":431559,"total":847988},"pension_plan_contributions":{"program_services":4876,"management_and_general":4967,"total":9843},"other_employee_benefits":{"program_services":98845,"management_and_general":96704,"total":195549},"payroll_taxes":{"program_services":30545,"management_and_general":31509,"total":62054},"management_fees":{"management_and_general":93499,"total":93499},"other_service_fees":{"management_and_general":26046,"total":26046},"advertising":{"management_and_general":60680,"total":60680},"office_expenses":{"program_services":5652,"management_and_general":16981,"total":22633},"occupancy":{"total":58482},"travel":{"management_and_general":27998,"total":27998},"conferences_meetings":{"management_and_general":4510,"total":4510},"depreciation_depletion":{"management_and_general":21169,"total":21169},"insurance":{"management_and_general":10828,"total":10828},"all_other_expenses":{"program_services":26757,"management_and_general":26505,"total":53262}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"SHERI PEIFER"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"DAN SEILER","phone":"9163340810","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608"},"officers_directors_key_employees":[{"person_name":"TODD S MURCH","title":"CEO (THRU 09/23)","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":1812931,"other_compensation":44410,"individual_trustee_or_director":true,"officer":true,"name":"TODD S MURCH"},{"person_name":"SHERI PEIFER - PRESIDENT CEO","title":"(AS OF 09/23)/SECRETARY (THRU 09/23)","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":578580,"other_compensation":50736,"individual_trustee_or_director":true,"officer":true,"name":"SHERI PEIFER - PRESIDENT CEO"},{"person_name":"LAWRENCE GARCIA - CHAIR AS","title":"OF 05/23)/VICE CHAIR (THRU 05/23)","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LAWRENCE GARCIA - CHAIR AS"},{"person_name":"MAUREEN HEWITT","title":"VICE CHAIR (AS OF 05/23)","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MAUREEN HEWITT"},{"person_name":"NANCY HEFFERNAN","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"NANCY HEFFERNAN"},{"person_name":"DAVID LINDEMAN","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DAVID LINDEMAN"},{"person_name":"PATRICIA MCFARLAND","title":"CHAIR (THRU 05/23)/BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"PATRICIA MCFARLAND"},{"person_name":"LYDIA RAMIREZ","title":"BOARD MEMBER (AS OF 03/23)","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LYDIA RAMIREZ"},{"person_name":"JORDAN ROSE","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JORDAN ROSE"},{"person_name":"MARIANN SHELDON","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MARIANN SHELDON"},{"person_name":"AMY YOTOPOULOS","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"AMY YOTOPOULOS"},{"person_name":"MARK JENKINS","title":"SVP & CFO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":429852,"other_compensation":19910,"officer":true,"name":"MARK JENKINS"},{"person_name":"THOMAS GARBERSON - GENERAL","title":"COUNSEL/SECRETARY (AS OF 09/23)","average_hours_per_week":2.0,"average_hours_per_week_related_org":38.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":280880,"other_compensation":41721,"officer":true,"name":"THOMAS GARBERSON - GENERAL"},{"person_name":"JOWETT SAN MIGUEL","title":"CARE NAVIGATOR - MARKETING REP","average_hours_per_week":40.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":104681,"reportable_comp_from_related_orgs":0,"other_compensation":23104,"highest_compensated_employee":true,"name":"JOWETT SAN MIGUEL"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.8981},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":91128,"current_year":1234,"current_year_minus1":37453,"current_year_minus2":8780,"current_year_minus3":7667,"current_year_minus4":35994},"amounts_received_from_disqualified_persons":{"value":0},"gross_receipts_admissions":{"value":4878162,"current_year":736989,"current_year_minus1":819870,"current_year_minus2":705478,"current_year_minus3":993056,"current_year_minus4":1622769},"total_support_calendar_year":{"value":4969290,"current_year":738223,"current_year_minus1":857323,"current_year_minus2":714258,"current_year_minus3":1000723,"current_year_minus4":1658763},"substantial_contributors_amount":{"value":0},"public_support_total":4969290,"public_support_percentage":1.0,"investment_income_percentage":0.0},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"total":0},"total_509_group":{"current_year":738223,"current_year_minus1":857323,"current_year_minus2":714258,"current_year_minus3":1000723,"current_year_minus4":1658763,"total":4969290}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":1262744,"book_value":1262744},"leasehold_improvements":{"other_cost_or_other_basis":48465,"book_value":29406,"depreciation":19059},"equipment":{"other_cost_or_other_basis":274795,"book_value":37814,"depreciation":236981},"total_book_value":1329964},"program_related_investments":{"investments":[{"description":"INVESTMENT IN CHC","book_value":58618,"method_of_valuation":"C"},{"description":"INVESTMENT IN LIVABLE DESIGN","book_value":1225000,"method_of_valuation":"C"}],"total_book_value":1283618},"other_liabilities":{"liabilities":[{"description":"DUE TO RELATED PARTIES","amount":4873765}],"total_liability":4873765,"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART X, LINE 2:","explanation":"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, 2023 AND 2022, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS."}]},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":true,"initial_contract_exception":false,"severance_payment":true,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"TODD S MURCH","title":"CEO (THRU 09/23)","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":111455,"compensation_based_on_related_orgs":487642,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":879209,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":27514,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":16896,"other_compensation_filing_org":0,"other_compensation_related_orgs":1213834,"total_compensation_filing_org":0,"total_compensation_related_orgs":1857341,"name":"TODD S MURCH"},{"person_name":"SHERI PEIFER - PRESIDENT CEO","title":"(AS OF 09/23)/SECRETARY (THRU 09/23)","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":52000,"compensation_based_on_related_orgs":451547,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":75033,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":20507,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":30229,"other_compensation_filing_org":0,"other_compensation_related_orgs":75033,"total_compensation_filing_org":0,"total_compensation_related_orgs":629316,"name":"SHERI PEIFER - PRESIDENT CEO"},{"person_name":"MARK JENKINS","title":"SVP & CFO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":47762,"compensation_based_on_related_orgs":382090,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":17211,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":2699,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":449762,"name":"MARK JENKINS"},{"person_name":"THOMAS GARBERSON - GENERAL","title":"COUNSEL/SECRETARY (AS OF 09/23)","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":280880,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":11600,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":30121,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":322601,"name":"THOMAS GARBERSON - GENERAL"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 3","explanation":"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."},{"form_and_line_reference":"PART I, LINES 4A-B","explanation":"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. TODD S. MURCH AND SHERI PEIFER PARTICIPATED IN THE PLAN DURING THE YEAR. TODD S. MURCH AND SHERI PEIFER RECEIVED DISTRIBUTIONS OF $879,209 AND $75,033 RESPECTIVELY FROM THE PLAN IN 2023. TODD S. MURCH RECEIVED A SEVERANCE PAYMENT OF $250,000 IN 2023. SEVERANCE DETAILS ARE CONFIDENTIAL BUT ARE AVAILABLE TO THE IRS UPON REQUEST."},{"form_and_line_reference":"PART I, LINE 7","explanation":"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."}]},"ScheduleR":{"disregarded_entities":[{"ein":471928451,"business_name_line1":"CARMICHAEL HOMECARE SERVICES LLC","primary_activities_text":"HOMECARE SERVICES","total_income":0,"end_of_year_assets":0,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"CARMICHAEL HOMECARE SERVICES LLC","address":"5105 MANZANITA AVE, CARMICHAEL, CA, 95608"}],"tax_exempt_organizations":[{"ein":941663809,"business_name_line1":"ESKATON LODGE GRANITE BAY","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON LODGE GRANITE BAY","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":943358174,"business_name_line1":"ESKATON VILLAGE GRASS VALLEY","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE GRASS VALLEY","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680472230,"business_name_line1":"ESKATON VILLAGE ROSEVILLE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE ROSEVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":270704516,"business_name_line1":"ESKATON VILLAGE PLACERVILLE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE PLACERVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680227233,"business_name_line1":"ESKATON FOUNDATION","primary_activities_text":"FUNDRAISING","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 7","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNDATION","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942906316,"business_name_line1":"ESKATON PROPERTIES INC","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON PROPERTIES INC","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":275246432,"business_name_line1":"ESKATON FOUNTAINWOOD LODGE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNTAINWOOD LODGE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":943201366,"business_name_line1":"THE REUTLINGER COMMUNITY","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"4000 CAMINO TASSAJARA","city":"DANVILLE","state":"CA","zip":"94506","name":"THE REUTLINGER COMMUNITY","address":"4000 CAMINO TASSAJARA, DANVILLE, CA, 94506"}],"taxable_corporations_and_trusts":[{"ein":942761402,"business_name_line1":"CALIFORNIA HEALTHCARE CONSULTANTS","primary_activity":"LEASED EMPLOYEES FOR SENIOR RESIDENCES","ownership_percentage":1.0,"share_of_total_income":10902837,"share_of_end_of_year_assets":1627862,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"CALIFORNIA HEALTHCARE CONSULTANTS","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942243808,"business_name_line1":"LIVABLE DESIGN","primary_activity":"PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERS","ownership_percentage":1.0,"share_of_total_income":22546,"share_of_end_of_year_assets":614525,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"LIVABLE DESIGN","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":true,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":true,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":true,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":4872885,"method_of_amount_determination":"EOY BALANCE","transaction_type":"E","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":59780,"method_of_amount_determination":"FMV","transaction_type":"K","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":93499,"method_of_amount_determination":"FMV","transaction_type":"M","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":516330,"method_of_amount_determination":"FMV","transaction_type":"P","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":280000,"method_of_amount_determination":"FMV","transaction_type":"S","name":"ESKATON PROPERTIES INC"}]},"source_xml":"202403179349308870_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Enhancing lives of older adults through innovative wellness, housing and social services.","primary_activities":"Live well at home (lwh): lwh provides nonmedical home care visits to older adults who require assistance with activities of daily living in order to remain independent in their homes. Lwh operating statistics - hours billed: 125,428. Active clients at the end of the year: 64. Please visit www.eskaton.org for the eskaton annual report.\n\nIn 2024, eskaton concluded direct operation of the eskaton telephone reassurance program, which had connected volunteers with older adults through daily phone calls since 1996. To expand the program's reach and sustainability, eskaton formed a strategic partnership with the institute on aging's friendship line, a 24/7 lifeline for older adults and caregivers experiencing isolation or distress. Eskaton made a significant investment to bring the friendship line's services to the sacramento region and transferred its volunteers and participants to this expanded platform. Eskaton also launched volunteer hubs at two of its communities to recruit resident volunteers supporting the friendship line's outbound social calls.","year":2024,"name":"ESKATON","phone":"9163340810","website":"WWW.ESKATON.ORG","type":"990","principal_officer":"SHERI PEIFER","year_formation":1967,"state_legal_domicile":"CA","total_volunteers":74,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608, USA","city":"CARMICHAEL","state":"CA","country":"USA","zip_code":"95608"},"Governance":{"501c3 determination":true,"Number of voting members":11,"Number of independent voting members":10,"Number of employees total":14,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":14,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":-35299,"Contributions":{"value":0},"Program revenue":{"value":817766,"Total revenue":817766},"Investment income":{"value":-853065,"Investment income total":29883,"Net investment gain":-882948},"Other revenues":{"value":0}},"Expenses":{"value":1447184,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":1050691,"Other salaries and wages":810070,"Pension plan contributions":12413,"Other employee benefits":168756,"Payroll taxes":59452},"Other expenses":{"value":396493,"Management services":97974,"Investment management fees":832,"Other services":69294,"Advertising":57958,"Office expenses":8485,"Occupancy":48239,"Travel":27535,"Conferences and meetings":1242,"Depreciation and depletion":25232,"Insurance":13928,"All other expenses":45774},"Functional Expenses":{"Program Service Expenses":628625,"Management And General Expenses":818559,"Fundraising Expenses":0}},"Assets":{"value":1856906,"Non-interest bearing cash":123454,"Savings and temp cash investments":34478,"Accounts receivable":79453,"Prepaid expenses deferred charges":281341,"Land, building, equipment":54562,"Investments program related":1283618},"Liabilities":{"value":5326111,"Accounts payable, accrued":74047,"Other liabilities":5252064},"Fund balance":{"value":-3469205,"Net assets without donor restriction":-3469205},"Form990Details":{"program_service_accomplishments":[{"description":"LIVE WELL AT HOME (LWH): LWH PROVIDES NONMEDICAL HOME CARE VISITS TO OLDER ADULTS WHO REQUIRE ASSISTANCE WITH ACTIVITIES OF DAILY LIVING IN ORDER TO REMAIN INDEPENDENT IN THEIR HOMES. LWH OPERATING STATISTICS - HOURS BILLED: 125,428. ACTIVE CLIENTS AT THE END OF THE YEAR: 64. PLEASE VISIT WWW.ESKATON.ORG FOR THE ESKATON ANNUAL REPORT.","expense":375368,"grants":0,"revenue":817766}],"program_service_revenue_detail":[{"business_code":"624120","total_revenue":817766,"related_or_exempt_function_income":817766}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":376600,"management_and_general":433470,"total":810070},"pension_plan_contributions":{"program_services":5414,"management_and_general":6999,"total":12413},"other_employee_benefits":{"program_services":77836,"management_and_general":90920,"total":168756},"payroll_taxes":{"program_services":26145,"management_and_general":33307,"total":59452},"management_fees":{"program_services":83574,"management_and_general":14400,"total":97974},"investment_management_fees":{"management_and_general":832,"total":832},"other_service_fees":{"program_services":56063,"management_and_general":13231,"total":69294},"advertising":{"management_and_general":57958,"total":57958},"office_expenses":{"program_services":2993,"management_and_general":5492,"total":8485},"occupancy":{"total":48239},"travel":{"management_and_general":27535,"total":27535},"conferences_meetings":{"management_and_general":1242,"total":1242},"depreciation_depletion":{"management_and_general":25232,"total":25232},"insurance":{"management_and_general":13928,"total":13928},"all_other_expenses":{"management_and_general":45774,"total":45774}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"SHERI PEIFER"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"DAN SEILER","phone":"9163340810","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608"},"officers_directors_key_employees":[{"person_name":"SHERI PEIFER","title":"PRESIDENT & CEO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":769392,"other_compensation":55853,"individual_trustee_or_director":true,"officer":true,"name":"SHERI PEIFER"},{"person_name":"TODD S MURCH","title":"FORMER CEO","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":750000,"other_compensation":0,"former":true,"name":"TODD S MURCH"},{"person_name":"MARK JENKINS","title":"SVP & CFO","average_hours_per_week":2.0,"average_hours_per_week_related_org":52.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":477574,"other_compensation":16731,"officer":true,"name":"MARK JENKINS"},{"person_name":"THOMAS GARBERSON","title":"GENERAL COUNSEL/SECRETARY","average_hours_per_week":2.0,"average_hours_per_week_related_org":38.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":294780,"other_compensation":54033,"officer":true,"name":"THOMAS GARBERSON"},{"person_name":"JOWETT SAN MIGUEL","title":"CARE NAVIGATOR - MARKETING REP","average_hours_per_week":40.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":107381,"reportable_comp_from_related_orgs":0,"other_compensation":34258,"highest_compensated_employee":true,"name":"JOWETT SAN MIGUEL"},{"person_name":"LAWRENCE GARCIA","title":"CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LAWRENCE GARCIA"},{"person_name":"MAUREEN HEWITT","title":"VICE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MAUREEN HEWITT"},{"person_name":"GIANNA BAIK","title":"BOARD MEMBER (AS OF 08/24)","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"GIANNA BAIK"},{"person_name":"NANCY HEFFERNAN","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"NANCY HEFFERNAN"},{"person_name":"DAVID LINDEMAN","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DAVID LINDEMAN"},{"person_name":"MARY MUNOZ","title":"BOARD MEMBER (AS OF 11/24)","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MARY MUNOZ"},{"person_name":"JORDAN ROSE","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JORDAN ROSE"},{"person_name":"MARIANN SHELDON","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MARIANN SHELDON"},{"person_name":"H RAO UNNAVA","title":"BOARD MEMBER (AS OF 05/24)","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"H RAO UNNAVA"},{"person_name":"AMY YOTOPOULOS","title":"BOARD MEMBER","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"AMY YOTOPOULOS"},{"person_name":"PATRICIA MCFARLAND","title":"BOARD MEMBER (THRU 11/24)","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"PATRICIA MCFARLAND"},{"person_name":"LYDIA RAMIREZ","title":"BOARD MEMBER (THRU 04/24)","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.8,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LYDIA RAMIREZ"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":1.0},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":55134,"current_year":0,"current_year_minus1":1234,"current_year_minus2":37453,"current_year_minus3":8780,"current_year_minus4":7667},"amounts_received_from_disqualified_persons":{"value":0},"gross_receipts_admissions":{"value":4073159,"current_year":817766,"current_year_minus1":736989,"current_year_minus2":819870,"current_year_minus3":705478,"current_year_minus4":993056},"total_support_calendar_year":{"value":4158176,"current_year":847649,"current_year_minus1":738223,"current_year_minus2":857323,"current_year_minus3":714258,"current_year_minus4":1000723},"substantial_contributors_amount":{"value":0},"gross_investment_income":{"value":29883,"current_year":29883},"investment_income_and_ubti":{"value":29883,"current_year":29883},"public_support_total":4128293,"public_support_percentage":0.9928,"investment_income_percentage":0.0072},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"total":0},"total_509_group":{"current_year":817766,"current_year_minus1":738223,"current_year_minus2":857323,"current_year_minus3":714258,"current_year_minus4":1000723,"total":4128293}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"leasehold_improvements":{"other_cost_or_other_basis":35046,"book_value":18068,"depreciation":16978},"equipment":{"other_cost_or_other_basis":293953,"book_value":36494,"depreciation":257459},"total_book_value":54562},"program_related_investments":{"investments":[{"description":"INVESTMENT IN LIVABLE DESIGN","book_value":1225000,"method_of_valuation":"C"},{"description":"INVESTMENT IN CHC","book_value":58618,"method_of_valuation":"C"}],"total_book_value":1283618},"other_liabilities":{"liabilities":[{"description":"DUE TO RELATED PARTIES","amount":5252064}],"total_liability":5252064,"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART X, LINE 2:","explanation":"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."}]},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":true,"initial_contract_exception":false,"severance_payment":true,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"SHERI PEIFER","title":"PRESIDENT & CEO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":83200,"compensation_based_on_related_orgs":540320,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":145872,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":14000,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":41853,"other_compensation_filing_org":0,"other_compensation_related_orgs":145872,"total_compensation_filing_org":0,"total_compensation_related_orgs":825245,"name":"SHERI PEIFER"},{"person_name":"TODD S MURCH","title":"FORMER CEO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":750000,"total_compensation_filing_org":0,"total_compensation_related_orgs":750000,"name":"TODD S MURCH"},{"person_name":"MARK JENKINS","title":"SVP & CFO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":76500,"compensation_based_on_related_orgs":401074,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":14000,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":2731,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":494305,"name":"MARK JENKINS"},{"person_name":"THOMAS GARBERSON","title":"GENERAL COUNSEL/SECRETARY","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":294780,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":12180,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":41853,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":348813,"name":"THOMAS GARBERSON"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 3","explanation":"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."},{"form_and_line_reference":"PART I, LINES 4A-B","explanation":"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."},{"form_and_line_reference":"PART I, LINE 7","explanation":"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."}]},"ScheduleR":{"disregarded_entities":[{"ein":471928451,"business_name_line1":"CARMICHAEL HOMECARE SERVICES LLC","primary_activities_text":"HOMECARE SERVICES","total_income":0,"end_of_year_assets":0,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"CARMICHAEL HOMECARE SERVICES LLC","address":"5105 MANZANITA AVE, CARMICHAEL, CA, 95608"}],"tax_exempt_organizations":[{"ein":941663809,"business_name_line1":"ESKATON LODGE GRANITE BAY","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON LODGE GRANITE BAY","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":943358174,"business_name_line1":"ESKATON VILLAGE GRASS VALLEY","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE GRASS VALLEY","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680472230,"business_name_line1":"ESKATON VILLAGE ROSEVILLE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE ROSEVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":270704516,"business_name_line1":"ESKATON VILLAGE PLACERVILLE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON VILLAGE PLACERVILLE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":680227233,"business_name_line1":"ESKATON FOUNDATION","primary_activities_text":"FUNDRAISING","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 7","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNDATION","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942906316,"business_name_line1":"ESKATON PROPERTIES INC","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON PROPERTIES INC","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":275246432,"business_name_line1":"ESKATON FOUNTAINWOOD LODGE","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","name":"ESKATON FOUNTAINWOOD LODGE","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":943201366,"business_name_line1":"THE REUTLINGER COMMUNITY","primary_activities_text":"SENIOR RESIDENCES & SERVICES","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":true,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"4000 CAMINO TASSAJARA","city":"DANVILLE","state":"CA","zip":"94506","name":"THE REUTLINGER COMMUNITY","address":"4000 CAMINO TASSAJARA, DANVILLE, CA, 94506"}],"taxable_corporations_and_trusts":[{"ein":942761402,"business_name_line1":"CALIFORNIA HEALTHCARE CONSULTANTS","primary_activity":"LEASED EMPLOYEES FOR SENIOR RESIDENCES","ownership_percentage":1.0,"share_of_total_income":12069347,"share_of_end_of_year_assets":1878178,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"CALIFORNIA HEALTHCARE CONSULTANTS","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"},{"ein":942243808,"business_name_line1":"LIVABLE DESIGN","primary_activity":"PROVIDE RESEARCH & DESIGN PRINCIPALS TO HOME BUILDERS","ownership_percentage":1.0,"share_of_total_income":34520,"share_of_end_of_year_assets":572178,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"ESKATON","address_line1":"5105 MANZANITA AVENUE","city":"CARMICHAEL","state":"CA","zip":"95608","entity_type_text":"C","controlled_organization_indicator":true,"name":"LIVABLE DESIGN","address":"5105 MANZANITA AVENUE, CARMICHAEL, CA, 95608"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":true,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":true,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":true,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":5252528,"method_of_amount_determination":"EOY BALANCE","transaction_type":"E","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":39780,"method_of_amount_determination":"FMV","transaction_type":"K","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":97974,"method_of_amount_determination":"FMV","transaction_type":"M","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":1923607,"method_of_amount_determination":"FMV","transaction_type":"P","name":"ESKATON PROPERTIES INC"},{"business_name_line1":"ESKATON PROPERTIES INC","amount_involved":978200,"method_of_amount_determination":"FMV","transaction_type":"S","name":"ESKATON PROPERTIES INC"}]},"Ratings":{"Mission Deployment Rate":{"score":1.2},"Program Expense Ratio":{"score":0.43437807493725744},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":0.9090909090909091},"Operating Margin":{"score":-41.99787529391767,"percentile":0.011120914821050813},"Operating Reserve Ratio":{"score":1.283116728764276,"percentile":0.5280590775704557},"Liabilities to Assets Ratio":{"score":2.8682717380416674,"percentile":0.01976594111901772},"Officer Compensation Ratio":{"score":0.1853641278510542,"percentile":0.3102757965697685},"Program Expense Growth":{"score":-0.09553459261916285,"percentile":0.17337861879346594},"Revenue Growth":{"score":-0.06694418083782946,"percentile":0.19867846073882997},"Asset Growth":{"score":-0.04514539340360325,"percentile":0.19437529557038516},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":null},"Related-Party Transparency":{"score":1.0},"Pay-Setting Controls":{"score":0.0,"weight":5,"atoms":{"Compensation committee":{"value":false},"Independent compensation consultant":{"value":false},"Form 990 of other organizations reviewed":{"value":false},"Written employment contract":{"value":false},"Compensation survey or study":{"value":false},"Board or committee approval":{"value":false}}},"Governance Policy Score":{"score":0.6666666666666666,"weight":5,"atoms":{"Conflict of interest policy":{"value":true},"Whistle blower policy":{"value":true},"Document retention policy":{"value":true},"Compensation process for CEO":{"value":false},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":false},"Minutes of governing body":{"value":true},"Audit committee":{"value":true},"Independent audit financial statements":{"value":true}}},"Categories":{"Financial Efficiency":{"score":0.9516901864661376,"weight":45},"Transparency & Controls":{"score":0.6666666666666666,"weight":20},"Accountability":{"score":0.808080808080808,"weight":14},"Sustainability":{"score":0.19937330481166218,"weight":13},"Growth":{"score":0.1876978909269954,"weight":8}},"Overall Score":{"score":0.7156595912740842,"percentile":0.38696741410904456}},"source_xml":"202513179349311146_public.xml"},"sector":"Human Services","donation_categories":[],"zakat_policy":null},"error":null}