Eskaton

Legal name: Eskaton Properties Inc

Nonprofit profile at a glance

EIN
942906316
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Carmichael, CA, USA
Phone
9163340810
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Supportive Housing for Older Adults

Official website

Reported finances

Revenue
$73,607,192
Expenses
$74,741,541
Assets
$150,521,795
Liabilities
$82,518,433

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

Leadership & pay

26 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

The primary mission is to enhance the lives of older adults through innovative wellness, housing and social services.

What it reported doing in 2024

Residential services: consists of independent living, assisted living, memory care, and continuing care retirement communities. All levels of residential services provide interior and exterior maintenance, as well as an emergency response system. The continuing care retirement community affords older adults the opportunity to live among their peers in a comfortable attractive environment. Some communities offer additional services, such as meals, recreational activities, housekeeping, and assistance with daily activities. Continuing care retirement community resident days: 153,418 / independent living resident days: 34,620 / assisted living & memory care resident days: 31,081. Please visit www.eskaton.org for the eskaton annual report.

Operating model

Revenue model
Other-operating. 83% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - 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: 47
  • Transparency & Controls: 87
  • Accountability: 90
  • Sustainability: 33
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.3%; rating input score 53
  • Program expense ratio: 51.6%; rating input score 52
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.6%; rating input score 100; 41st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Scored; rating input score 0

Accountability

  • Independent voting board: 90.9%; rating input score 91; 39th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.5%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 2.01; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.55; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 7.2%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -1.2% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 11th percentile among comparable filings
  • Asset growth: 0.4% per year; rating input score 100; 8th percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 53.3% of revenue deployed · 51.6% of spending went to programs
  • Governance: 10 of 11 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $38.6M in reported program spending
  • Leadership: top reported pay $825K · 26 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $6.6M reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 17 filed money-flow records
  • Related organizations: 13 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.