Eskaton Fountainwood Lodge

Nonprofit profile at a glance

EIN
275246432
IRS 990 coverage
2012–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-N 2011
Location
Carmichael, CA, US
Phone
866-375-2866
Rating
38
Verdict
REVIEW
Rating confidence
Moderate
Sector
Senior Citizens' Housing/Retirement Communities

Official website

Reported finances

Revenue
$1,434
Expenses
$769
Assets
$3,900,000
Liabilities
$4,306,194

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • SHERI PEIFER (PRESIDENT & CEO)
  • TODD S MURCH (FORMER CEO)

Highest reported compensation

  • SHERI PEIFER (PRESIDENT & CEO): $825,245 total reported compensation
  • TODD S MURCH (FORMER CEO): $750,000 total reported compensation
  • MARK JENKINS (SVP & CFO): $494,305 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Discover the Art of Living Well

What it reported doing in 2024

Eskaton fountainwood lodge (efwl): efwl was an assisted living community that provided residents needed assistance while protecting their desire for privacy, dignity, and independence. The efwl assisted living community closed in january 2021. Please visit www.eskaton.org for the eskaton annual report.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

REVIEW - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 60
  • Accountability: 81
  • Sustainability: 70
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Scored; rating input score 0

Accountability

  • Independent voting board: 90.9%; rating input score 91; 27th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 46.4%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 5,071.52; rating input score 100; 100th percentile among comparable filings
  • Liabilities to assets ratio: 1.1; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 16,465.1%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: -13.6% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: -10.1% per year; rating input score 0; 32nd percentile among comparable filings
  • Asset growth: -7.7% per year; rating input score 0; 16th percentile among comparable filings

Details

  • What they do: 5 programs and campaigns described on the official site · 4 operating locations identified
  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 10 of 11 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $825K · 16 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 5 filed schedules · includes executive pay and related organizations
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 10 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.