Civic Intelligence

President Theodore Roosevelt Manor

EIN 68-0008531 • 501(c)3 • Carmichael, CA

Profile

Organization's mission is to enhance the quality of life of seniors through innovative health, housing and social services.

5105 Manzanita AvenueCarmichael, CA 95608

www.eskaton.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

96th percentile

1.40x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

2.75x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

23rd percentile

-9.4%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

26th percentile

-4.1%

Faster asset growth than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

5.3%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,128,502

Down $91,770 (-4.1%) from 2023

Liabilities

Up

$2,988,731

Up $10,277 (+0.3%) from 2023

Net Assets

Down

-$860,229

Down $102,047 (-13%) from 2023

Revenue

Up

$1,085,000

Up $54,310 (+5.3%) from 2023

Expenses

Up

$1,187,047

Up $98,392 (+9.0%) from 2023

Net Income

Down

-$102,047

Down $44,082 (-76%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $2,048,395Liabilities 2010: $2,364,654Net Assets 2010: -$316,2592010Assets 2011: $2,034,890Liabilities 2011: $2,333,914Net Assets 2011: -$299,0242011Assets 2012: $1,928,058Liabilities 2012: $2,240,523Net Assets 2012: -$312,4652012Assets 2013: $4,051,379Liabilities 2013: $4,382,968Net Assets 2013: -$331,5892013Assets 2014: $4,480,196Liabilities 2014: $4,806,823Net Assets 2014: -$326,6272014Assets 2015: $3,770,394Liabilities 2015: $4,099,998Net Assets 2015: -$329,6042015Assets 2016: $3,016,445Liabilities 2016: $3,372,270Net Assets 2016: -$355,8252016Assets 2017: $2,939,292Liabilities 2017: $3,313,996Net Assets 2017: -$374,7042017Assets 2018: $2,840,444Liabilities 2018: $3,273,274Net Assets 2018: -$432,8302018Assets 2019: $2,735,819Liabilities 2019: $3,228,282Net Assets 2019: -$492,4632019Assets 2020: $2,578,026Liabilities 2020: $3,137,818Net Assets 2020: -$559,7922020Assets 2021: $2,477,132Liabilities 2021: $3,088,668Net Assets 2021: -$611,5362021Assets 2022: $2,343,987Liabilities 2022: $3,044,204Net Assets 2022: -$700,2172022Assets 2023: $2,220,272Liabilities 2023: $2,978,454Net Assets 2023: -$758,1822023Assets 2024: $2,128,502Liabilities 2024: $2,988,731Net Assets 2024: -$860,2292024

Highlighted filing

2024

Assets$2,128,502
Liabilities$2,988,731
Net Assets-$860,229

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2010: $803,072Expenses 2010: $799,706Net Income 2010: $3,3662010Revenue 2011: $828,658Expenses 2011: $811,423Net Income 2011: $17,2352011Revenue 2012: $798,033Expenses 2012: $811,474Net Income 2012: -$13,4412012Revenue 2013: $795,205Expenses 2013: $814,329Net Income 2013: -$19,1242013Revenue 2014: $845,328Expenses 2014: $840,366Net Income 2014: $4,9622014Revenue 2015: $857,346Expenses 2015: $860,323Net Income 2015: -$2,9772015Revenue 2016: $877,090Expenses 2016: $903,311Net Income 2016: -$26,2212016Revenue 2017: $894,205Expenses 2017: $913,084Net Income 2017: -$18,8792017Revenue 2018: $912,378Expenses 2018: $970,504Net Income 2018: -$58,1262018Revenue 2019: $932,936Expenses 2019: $992,569Net Income 2019: -$59,6332019Revenue 2020: $947,572Expenses 2020: $1,014,901Net Income 2020: -$67,3292020Revenue 2021: $1,002,691Expenses 2021: $1,054,435Net Income 2021: -$51,7442021Revenue 2022: $985,647Expenses 2022: $1,074,328Net Income 2022: -$88,6812022Revenue 2023: $1,030,690Expenses 2023: $1,088,655Net Income 2023: -$57,9652023Revenue 2024: $1,085,000Expenses 2024: $1,187,047Net Income 2024: -$102,0472024

Highlighted filing

2024

Revenue$1,085,000
Expenses$1,187,047
Net Income-$102,047

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$2.99$0.86$1.09$1.19$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.22$2.98$0.76$1.03$1.09$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$3.04$0.70$0.99$1.07$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.48$3.09$0.61$1.00$1.05$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.58$3.14$0.56$0.95$1.01$0.07
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.74$3.23$0.49$0.93$0.99$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.84$3.27$0.43$0.91$0.97$0.06
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.94$3.31$0.37$0.89$0.91$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.02$3.37$0.36$0.88$0.90$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.77$4.10$0.33$0.86$0.86$0.00
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.48$4.81$0.33$0.85$0.84$0.00
2013Detailed filing. Detailed filing data is available for this year.$4.05$4.38$0.33$0.80$0.81$0.02
2012Summary only. Only limited summary data is available for this year.$1.93$2.24$0.31$0.80$0.81$0.01
2011Summary only. Only limited summary data is available for this year.$2.03$2.33$0.30$0.83$0.81$0.02
2010Summary only. Only limited summary data is available for this year.$2.05$2.36$0.32$0.80$0.80$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$1,085,000
Mission and Program Overview

Mission

Organization's mission is to enhance the quality of life of seniors through innovative health, housing and social services.

To enhance the lives of older adults through wellness, housing, and social services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,191,187$1,046,476▼ $144,711
Savings and Temporary Cash Investments$67,541$170,666▲ $103,125
Prepaid Expenses and Deferred Charges$13,051$17,217▲ $4,166
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Accounts Receivable$137$2▼ $135
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,220,272$2,128,502▼ $91,770
Other Assets Total$948,256$894,041▼ $54,215
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,850,882$2,777,253▼ $73,629
Accounts Payable and Accrued Expenses$87,913$180,379▲ $92,466
Other Liabilities$34,133$29,209▼ $4,924
Deferred Revenue$5,526$1,890▼ $3,636
Total Liabilities$2,978,454$2,988,731▲ $10,277
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-758,182$-860,229▼ $102,047
Total Net Assets Fund Balance$-758,182$-860,229▼ $102,047
Total Liabilities and Net Assets / Fund Balance$2,220,272$2,128,502▼ $91,770

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$876,163$3,913,309$4,789,472
Equipment$7,418$336,951$344,369
Other Land Buildings$88,889$144,673$233,562
Land$74,006-$74,006
Other Assets Org$26,523--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeff CrawfordChair
Betsi HowardVice Chair
Bill PaceBoard Member
Martha KunkelBoard Member
Shirley CresseyBoard Member
Stella DupontBoard Member
Stephen PorterBoard Member
Carey HowellAssis Treasurer
Dan SeilerCFO
Elizabeth CatronSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$741,450
Program Service Revenue
$333,210
Investment Income
$5,843
Other Revenue
$4,497
Change in Net Assets
$-102,047

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,085,000
Total Revenue per Audited Statements
$1,085,000
Total Revenue per Form 990
$1,085,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$800,980
Salaries, Compensation, and Employee Benefits$386,067
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$322,111--$322,111
Other Salaries and Wages$105,264$183,728-$288,992
Depreciation Depletion$205,602--$205,602
Other Employee Benefits$54,221$20,405-$74,626
Fees for Services Management-$45,360-$45,360
Insurance$25,306--$25,306
Office Expenses-$24,035-$24,035
Payroll Taxes$22,449--$22,449
All Other Expenses$12,631$148-$12,779
Other Expenses$12,032$16,948-$12,032
Fees for Services Other-$6,250-$6,250
Fees for Services Accounting-$1,329-$1,329
Fees for Services Legal-$373-$373
Total Functional Expenses$888,471$298,576$0$1,187,047

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,187,047
Total Expenses per Audited Statements$1,187,047
Total Expenses per Form 990$1,187,047
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Deposits Held in Trust$26,381
Miscellaneous Current Liabilities$2,828
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 reviewed and signed by the assistant treasurer of the corporation.

Form 990, Part VI, Section B, Line 12C

Officers and directors are required to annually disclose their potential conflicts of interest and are required to abstain from any discussion or vote related to the potential conflict of interest.

Form 990, Part VI, Section B, Line 15A

Compensation of the administrator is determined from data obtained from a wide range of comparable organizations.

Form 990, Part VI, Section C, Line 19

This list of documents is made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
President Theodore Roosevelt Manor
EIN
68-0008531
Phone
9163340810
Address
5105 MANZANITA AVENUE, CARMICHAEL, CA 95608

Signing Officer

Name
Carey Howell
Title
Assis Treasurer
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Crawford
Formed
1983
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
4
Volunteers
7

Preparer

Firm
Nicholson & Olson CPAs
Address
729 Sunrise Avenue Suite 303, Roseville, CA 95661
Preparer
Charles A Nicholson
Phone
9167867997
Raw XML AppendixShowing 400 of 693 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt126523
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RESTRICTED DEPOSITS
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0144673
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MISCELLANEOUS CURRENT LIABILITIES
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IRS990ScheduleD/TotalExpensesPerForm990Amt01187047
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 REVIEWED AND SIGNED BY THE ASSISTANT TREASURER OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS AND DIRECTORS ARE REQUIRED TO ANNUALLY DISCLOSE THEIR POTENTIAL CONFLICTS OF INTEREST AND ARE REQUIRED TO ABSTAIN FROM ANY DISCUSSION OR VOTE RELATED TO THE POTENTIAL CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF THE ADMINISTRATOR IS DETERMINED FROM DATA OBTAINED FROM A WIDE RANGE OF COMPARABLE ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THIS LIST OF DOCUMENTS IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false

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