Civic Intelligence

Eskaton Foundation

EIN 68-0227233 • 501(c)3 • Carmichael, CA

Profile

Eskaton foundation's primary mission is to advance eskaton's ability to provide accessible, innovative services for seniors by nurturing a philanthropic environment that fosters volunteer involvement, donor relations and stewardship.

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

47th percentile

0.10x

Higher debt load relative to assets than 47% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.57x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

78th percentile

26%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

68th percentile

12%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

70th percentile

20%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$6,563,770

Up $689,015 (+12%) from 2023

Liabilities

Up

$687,941

Up $154,439 (+29%) from 2023

Net Assets

Up

$5,875,829

Up $534,576 (+10%) from 2023

Revenue

Up

$1,202,040

Up $200,295 (+20%) from 2023

Expenses

Up

$890,501

Up $64,886 (+7.9%) from 2023

Net Income

Up

$311,539

Up $135,409 (+77%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,524,050Liabilities 2010: $128,633Net Assets 2010: $1,395,4172010Assets 2011: $1,735,677Liabilities 2011: $16,382Net Assets 2011: $1,719,2952011Assets 2012: $2,903,725Liabilities 2012: $113,399Net Assets 2012: $2,790,3262012Assets 2013: $3,245,069Liabilities 2013: $166,544Net Assets 2013: $3,078,5252013Assets 2014: $3,707,295Liabilities 2014: $148,475Net Assets 2014: $3,558,8202014Assets 2015: $3,800,396Liabilities 2015: $188,519Net Assets 2015: $3,611,8772015Assets 2016: $4,153,922Liabilities 2016: $199,735Net Assets 2016: $3,954,1872016Assets 2017: $4,988,561Liabilities 2017: $194,175Net Assets 2017: $4,794,3862017Assets 2018: $4,487,181Liabilities 2018: $277,125Net Assets 2018: $4,210,0562018Assets 2019: $4,842,383Liabilities 2019: $149,180Net Assets 2019: $4,693,2032019Assets 2020: $5,450,279Liabilities 2020: $250,173Net Assets 2020: $5,200,1062020Assets 2021: $6,125,407Liabilities 2021: $250,117Net Assets 2021: $5,875,2902021Assets 2022: $4,874,251Liabilities 2022: $280,049Net Assets 2022: $4,594,2022022Assets 2023: $5,874,755Liabilities 2023: $533,502Net Assets 2023: $5,341,2532023Assets 2024: $6,563,770Liabilities 2024: $687,941Net Assets 2024: $5,875,8292024

Highlighted filing

2024

Assets$6,563,770
Liabilities$687,941
Net Assets$5,875,829

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $728,1142010Revenue 2011: $1,358,418Expenses 2011: $904,333Net Income 2011: $454,0852011Expenses 2012: $1,092,0712012Revenue 2013: $1,362,201Expenses 2013: $1,236,501Net Income 2013: $125,7002013Revenue 2014: $1,737,514Expenses 2014: $1,136,181Net Income 2014: $601,3332014Revenue 2015: $1,863,059Expenses 2015: $1,481,068Net Income 2015: $381,9912015Revenue 2016: $1,551,317Expenses 2016: $1,397,089Net Income 2016: $154,2282016Revenue 2017: $2,106,708Expenses 2017: $1,610,678Net Income 2017: $496,0302017Revenue 2018: $463,971Expenses 2018: $549,158Net Income 2018: -$85,1872018Revenue 2019: $472,634Expenses 2019: $424,560Net Income 2019: $48,0742019Revenue 2020: $377,074Expenses 2020: $356,957Net Income 2020: $20,1172020Revenue 2021: $977,144Expenses 2021: $151,717Net Income 2021: $825,4272021Revenue 2022: $400,308Expenses 2022: $463,425Net Income 2022: -$63,1172022Revenue 2023: $1,001,745Expenses 2023: $825,615Net Income 2023: $176,1302023Revenue 2024: $1,202,040Expenses 2024: $890,501Net Income 2024: $311,5392024

Highlighted filing

2024

Revenue$1,202,040
Expenses$890,501
Net Income$311,539

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.56$0.69$5.88$1.20$0.89$0.31
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.87$0.53$5.34$1.00$0.83$0.18
2022Detailed filing. Detailed filing data is available for this year.$4.87$0.28$4.59$0.40$0.46$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.13$0.25$5.88$0.98$0.15$0.83
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.45$0.25$5.20$0.38$0.36$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.84$0.15$4.69$0.47$0.42$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.49$0.28$4.21$0.46$0.55$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.99$0.19$4.79$2.11$1.61$0.50
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.15$0.20$3.95$1.55$1.40$0.15
2015Detailed filing. Detailed filing data is available for this year.$3.80$0.19$3.61$1.86$1.48$0.38
2014Detailed filing. Detailed filing data is available for this year.$3.71$0.15$3.56$1.74$1.14$0.60
2013Detailed filing. Detailed filing data is available for this year.$3.25$0.17$3.08$1.36$1.24$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.90$0.11$2.79$1.09
2011Summary only. Only limited summary data is available for this year.$1.74$0.02$1.72$1.36$0.90$0.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.13$1.40$0.73
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$3,349,971
Mission and Program Overview

Mission

Eskaton foundation's primary mission is to advance eskaton's ability to provide accessible, innovative services for seniors by nurturing a philanthropic environment that fosters volunteer involvement, donor relations and stewardship.

Enhancing lives of older adults through innovative wellness, housing and social services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,319,790$5,875,543▲ $555,753
Savings and Temporary Cash Investments$405,714$320,276▼ $85,438
Cash and Non-Interest-Bearing Accounts$96,609$214,254▲ $117,645
Accounts Receivable$43,958$149,665▲ $105,707
Prepaid Expenses and Deferred Charges$8,684$4,032▼ $4,652
Total Assets$5,874,755$6,563,770▲ $689,015
Liabilities
Other Liabilities$492,478$659,166▲ $166,688
Accounts Payable and Accrued Expenses$41,024$28,775▼ $12,249
Total Liabilities$533,502$687,941▲ $154,439
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,526,622$3,758,757▲ $232,135
Net Assets With Donor Restrictions$1,814,631$2,117,072▲ $302,441
Total Net Assets Fund Balance$5,341,253$5,875,829▲ $534,576
Total Liabilities and Net Assets / Fund Balance$5,874,755$6,563,770▲ $689,015

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$5,488,832$842,437▲ $557,430$658,982$6,229,717
2023$4,520,720$878,339▲ $682,017$592,244$5,488,832
2022$5,608,576$106,241▼ $910,128$283,969$4,520,720
2021$4,943,512$115,749▲ $636,590$87,275$5,608,576
2020$4,246,849$273,289▲ $588,655$165,281$4,943,512
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lawrence GarciaChair
Sheri PeiferPresident & CEO
Maureen HewittVice Chair
Amy YotopoulosBoard Member
David LindemanBoard Member
Jordan RoseBoard Member
Mariann SheldonBoard Member
Nancy HeffernanBoard Member
H Rao UnnavaBoard Member (as of 05/24)
Gianna BaikBoard Member (as of 08/24)
Mary MunozBoard Member (as of 11/24)
Lydia RamirezBoard Member (thru 04/24)
Patricia McfarlandBoard Member (thru 11/24)
Todd S MurchFormer CEO
Thomas GarbersonGeneral Counsel/secretary
Mark JenkinsSVP & CFO
Revenue and Support

Revenue Composition

Contributions and Grants
$857,414
Program Service Revenue
$0
Investment Income
$344,626
Other Revenue
$0
All Other Contributions
$472,414
Change in Net Assets
$311,539
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$672,739
Total Fundraising Expense$203,768
Salaries, Compensation, and Employee Benefits$145,124
Other Expenses$72,638
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$399,494--$399,494
Grants to Domestic Orgs$273,245--$273,245
Other Salaries and Wages--$110,164$110,164
All Other Expenses--$42,926$42,926
Other Employee Benefits--$22,190$22,190
Fees for Service Investment Mgmnt Fees-$13,994-$13,994
Payroll Taxes--$8,363$8,363
Fees for Services Other--$5,683$5,683
Travel--$5,677$5,677
Pension Plan Contributions--$4,407$4,407
Office Expenses--$4,148$4,148
Conferences and Meetings--$210$210
Total Functional Expenses$672,739$13,994$203,768$890,501
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Eskaton Properties IncCarmichael, CA501(c)(3)Program Support$268,617
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Parties$596,816
Charitable Gift Annuity Liability$62,350
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Eskaton properties, inc. Performs the organization's management duties through common officers and key employees.

Form 990, Part VI, Section A, Line 6

The organization has one corporate member. As a subsidiary corporation to the corporate member, all of the assets of the organization would be received by the corporate member upon dissolution.

Form 990, Part VI, Section A, Line 7A

The organization's sole corporate member has the power to appoint all directors other than the president of the corporation.

Form 990, Part VI, Section A, Line 7B

The sole member retains approval rights in regard to any potential changes that would materially and adversely affect the voting or transfer membership of the sole member as well as any changes to the number of directors and creating proxy rights.

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

Data to prepare the form 990 is gathered by the director of budget and financial analysis. The return is prepared by a professional accounting firm and reviewed by the director of budget and financial analysis, as well as the cfo. The final form 990 is signed by the cfo.

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

Officers and directors are required to annually disclose their potential conflicts of interest. The ceo and board chair meet to review any conflicts that are disclosed by board members to determine if the conflicts rise to the level that would require abstention from discussion and voting. Directors abstain from voting and do not participate in discussion of board actions related to potential conflicts of interest.

Form 990, Part VI, Section C, Line 19

The eskaton foundation governing documents and conflict of interest policy are not routinely available to the public. The eskaton foundation financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Eskaton Foundation
EIN
68-0227233
Phone
9163340810
Address
5105 MANZANITA AVENUE, CARMICHAEL, CA 95608

Signing Officer

Name
Mark Jenkins
Title
CFO
Phone
9163340810
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sheri Peifer
Formed
1989
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
10
Employees
0
Volunteers
12

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
3121 W MARCH LN STE 200, STOCKTON, CA 95219-2367
Preparer
Amy L Hendley
Phone
2099556100
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in value of charitable gift annuities -6,859.

Financial Statement Notes

PART V, LINE 4:

Resident assistance, an annual resident celebration, and program support.

PART X, LINE 2:

Asc 740, income taxes, prescribes a recognition threshold and measurement attribute for financial statement disclosure of tax positions taken or expected to be taken on a tax return. Recognition of a tax position is determined when it is more likely than not that a tax position will be sustained on examination by the taxing authorities, including resolution of any related appeals or litigation processes. A tax position that meets the more likely than not recognition threshold is measured at the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement with a taxing authority. Eskaton recognizes interest and penalties related to income tax matters in operating expenses. As of december 31, 2024 and 2023, there were no such uncertain tax positions.

Raw XML AppendixShowing 400 of 757 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt041024
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt028775
IRS990/AccountsReceivableGrp/BOYAmt043958
IRS990/AccountsReceivableGrp/EOYAmt0149665
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0ENHANCING LIVES OF OLDER ADULTS THROUGH INNOVATIVE WELLNESS, HOUSING AND SOCIAL SERVICES.
IRS990/AllOtherContributionsAmt0472414
IRS990/AllOtherExpensesGrp/FundraisingAmt042926
IRS990/AllOtherExpensesGrp/TotalAmt042926
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0DAN SEILER
IRS990/BooksInCareOfDetail/PhoneNum09163340810
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05105 MANZANITA AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0CARMICHAEL
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd095608
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt096609
IRS990/CashNonInterestBearingGrp/EOYAmt0214254
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/FundraisingAmt0210
IRS990/ConferencesMeetingsGrp/TotalAmt0210
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0857414
IRS990/CYGrantsAndSimilarPaidAmt0672739
IRS990/CYInvestmentIncomeAmt0344626
IRS990/CYOtherExpensesAmt072638
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0311539
IRS990/CYSalariesCompEmpBnftPaidAmt0145124
IRS990/CYTotalExpensesAmt0890501
IRS990/CYTotalFundraisingExpenseAmt0203768
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01202040
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd01
IRS990/Desc0CONTRIBUTIONS TO MEET THE MISSION OF ESKATON FOUNDATION, SUPPORTING ESKATON KIDS CONNECTION, THERAPEUTIC MUSIC, NO ONE DIES ALONE AND SPIRITUAL CARE, AND FINANCIAL ASSISTANCE TO ESKATON RESIDENTS WHO MAY RUN OUT OF FUNDS AND NOT BE ABLE TO AFFORD THEIR ONGOING RENT AND/OR SERVICES, AMONG MANY OTHER PURPOSES. PLEASE VISIT WWW.ESKATON.ORG FOR THE ESKATON ANNUAL REPORT.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt01814631
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt02117072
IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0672739
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesOtherGrp/FundraisingAmt05683
IRS990/FeesForServicesOtherGrp/TotalAmt05683
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt013994
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt013994
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt052.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt252.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt338.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.80
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.80
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.80
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.80
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.80
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.80
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.80
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.80
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt120.80
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt130.80
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.80
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt150.80
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt100.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt130.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt150.10
IRS990/Form990PartVIISectionAGrp/FormerOfcrDirectorTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt055853
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt216731
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt354033
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/PersonNm0SHERI PEIFER
IRS990/Form990PartVIISectionAGrp/PersonNm1TODD S MURCH
IRS990/Form990PartVIISectionAGrp/PersonNm2MARK JENKINS
IRS990/Form990PartVIISectionAGrp/PersonNm3THOMAS GARBERSON
IRS990/Form990PartVIISectionAGrp/PersonNm4LAWRENCE GARCIA
IRS990/Form990PartVIISectionAGrp/PersonNm5MAUREEN HEWITT
IRS990/Form990PartVIISectionAGrp/PersonNm6GIANNA BAIK
IRS990/Form990PartVIISectionAGrp/PersonNm7NANCY HEFFERNAN
IRS990/Form990PartVIISectionAGrp/PersonNm8DAVID LINDEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm9MARY MUNOZ
IRS990/Form990PartVIISectionAGrp/PersonNm10JORDAN ROSE
IRS990/Form990PartVIISectionAGrp/PersonNm11MARIANN SHELDON
IRS990/Form990PartVIISectionAGrp/PersonNm12H RAO UNNAVA
IRS990/Form990PartVIISectionAGrp/PersonNm13AMY YOTOPOULOS
IRS990/Form990PartVIISectionAGrp/PersonNm14PATRICIA MCFARLAND
IRS990/Form990PartVIISectionAGrp/PersonNm15LYDIA RAMIREZ
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0769392
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1750000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt2477574
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt3294780
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1FORMER CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt2SVP & CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt3GENERAL COUNSEL/SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER (AS OF 08/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER (AS OF 11/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER (AS OF 05/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER (THRU 11/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER (THRU 04/24)
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01989
IRS990/FormerOfcrEmployeesListedInd01
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0207769
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantAmt0672739
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0399494
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0399494
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0273245
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0273245
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt02355700
IRS990/GrossReceiptsAmt03349971
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt0136857
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0136857
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt05319790
IRS990/InvestmentsPubTradedSecGrp/EOYAmt05875543
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt02147931
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PRIMARY MISSION IS TO ENHANCE THE LIVES OF OLDER ADULTS THROUGH INNOVATIVE WELLNESS, HOUSING AND SOCIAL SERVICES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt05341253
IRS990/NetAssetsOrFundBalancesEOYAmt05875829
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0207769
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0207769
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0229896
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03526622
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03758757
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt04148
IRS990/OfficeExpensesGrp/TotalAmt04148
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-6859
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt022190
IRS990/OtherEmployeeBenefitsGrp/TotalAmt022190
IRS990/OtherLiabilitiesGrp/BOYAmt0492478
IRS990/OtherLiabilitiesGrp/EOYAmt0659166
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0110164
IRS990/OtherSalariesAndWagesGrp/TotalAmt0110164
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt08363
IRS990/PayrollTaxesGrp/TotalAmt08363
IRS990/PensionPlanContributionsGrp/FundraisingAmt04407
IRS990/PensionPlanContributionsGrp/TotalAmt04407
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08684
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04032
IRS990/PrincipalOfficerNm0SHERI PEIFER
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0843127
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0607289
IRS990/PYInvestmentIncomeAmt0158618
IRS990/PYOtherExpensesAmt078778
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0176130
IRS990/PYSalariesCompEmpBnftPaidAmt0139548
IRS990/PYTotalExpensesAmt0825615
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01001745
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0311539
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RelatedOrganizationsAmt0385000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0405714
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0320276
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0857414
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0843127
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0125363
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0168311
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0267199
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02261414
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0136857
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0111890
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt098651
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0112060
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt063453
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0522911
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.37510
IRS990ScheduleA/PublicSupportPY170Pct00.42010
IRS990ScheduleA/PublicSupportTotal170Amt01044520
IRS990ScheduleA/SubstantialContributorsTotAmt01216894
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0857414
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0843127
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0125363
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0168311
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0267199
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02261414
IRS990ScheduleA/TotalSupportAmt02784325
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.68920
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt05488832
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0842437
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt06229717
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0557430
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0658982
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt04520720
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0878339
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt05488832
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0682017
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0592244
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt05608576
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0106241
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt04520720
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-910128
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0283969
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt04943512
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0115749
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt05608576
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0636590
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt087275
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt04246849
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0273289
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt04943512
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0588655
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0165281
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0596816
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt162350
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED PARTIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CHARITABLE GIFT ANNUITY LIABILITY
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.08010
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RESIDENT ASSISTANCE, AN ANNUAL RESIDENT CELEBRATION, AND PROGRAM SUPPORT.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ASC 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.23070
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt0659166
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0340808
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt133000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt213891
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt38210
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt43585
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0RESIDENT ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1COLLEGE SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2GUARDIAN ANGEL EMPLOYEE FUNDS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3RESIDENT CARE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4EMPLOYEE EMERGENCY ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.