2023-06-14T13:39:23-07:00 2022-07-31 930891763 HANSEN HUNTER & COMPANY PC 7080 SW FIR LOOP SUITE 100 TIGARD OR 97223 990 2021-08-01 930478660 Friendsview Manor FRIE 5035383144 1301 E Fulton St Newberg OR 97132 Roger Watson CFO 2023-06-13 true Roger Watson 999009999 Lou McCollum P00209055 5032442134 2 AAL1 IAL1 FAL1 2021 2023-04-26 12:10:37Z Lisa McMinn 1301 E Fulton St Newberg OR 971321850 17507745 false X www.friendsview.org X 1956 OR TO PROVIDE ACTIVE RESIDenTIAL LIVING AND QUALITY CONTINUING CARE TO SENIORS IN A CHRIST-CENTERED COMMUNITY. 16 16 355 145 1162 1062391 621017 14452402 14779083 209172 462277 2190 353460 15726155 16215837 211802 166468 0 6673254 7212742 0 0 10037454 10444728 16922510 17823938 -1196355 -1608101 207331905 218947640 206748190 223386456 583715 -4438816 TO PROVIDE ACTIVE RESIDenTIAL LIVING AND QUALITY CONTINUING CARE TO SENIORS IN A CHRIST-CENTERED COMMUNITY. false false 15159709 166468 14779083 FRIENDSVIEW MANOR, UNDER CONTINUING CARE AGREEMENTS, PROVIDES ITS RESIDENTS WITH LIVING ACCOMMODATIONS, FOOD SERVICE, NURSING SERVICES AND HOUSEKEEPING SERVICES. FRIENDSVIEW'S CLINICAL SERVICES ARE LICENSED AS A RESIDENTIAL CARE FACILITY. RESIDENTS PAY AN ENTRY FEE AND MONTHLY FEES. MONTHLY FEES ARE SUBJECT TO CHANGE ON FORTY-FIVE DAYS NOTICE. FRIENDSVIEW DOES NOT PARTICIPATE IN MEDICARE OR MEDICAID AND PROVIDES ASSISTANCE TO RESIDENTS THAT HAVE OUTLIVED THEIR FINANCIAL RESOURCES OR NEED HELP PAYING FOR THEIR CARE THROUGH THE RESIDENT ASSISTANCE FUND. 15159709 true true false false false false false false false true true false false false true true true false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false true 13 0 true 355 true true true false false false false false false 0 false false false false false false false X 16 16 false false false false false false false true true false false true true true true true true true true false OR X Roger watson 5035383144 1301 E Fulton St Newberg OR 97132 Todd Engle Executive Direc 40.00 0.00 X 196440 0 9655 Kathy Watson Health Svcs. Dir. 40.00 0.00 109445 0 0 Roger Watson CFO 40.00 0.00 X 86550 0 14500 Fred Gregory Director 1.00 0.00 X 0 0 0 Truman Stone Director 1.00 0.00 X 0 0 0 Dennis Lewis Director 1.00 0.00 X 0 0 0 Mark Ankeny Treasurer 1.00 0.00 X X 0 0 0 Dale Welcome Director 1.00 0.00 X 0 0 0 Darlene Zickefoose Director 1.00 0.00 X 0 0 0 Jim Jackson Vice Chair 1.00 0.00 X X 0 0 0 Delvin Zook Director 1.00 0.00 X 0 0 0 Dwight Kimberly Director 1.00 0.00 X 0 0 0 Lisa McMinn Chair 1.00 0.00 X X 0 0 0 Aaron Dunlop Director 1.00 0.00 X 0 0 0 Debby Thomas Director 1.00 0.00 X 0 0 0 Nancy Almquist Director 1.00 0.00 X 0 0 0 Ginny Birky Secretary 1.00 0.00 X X 0 0 0 Steve Gulley Director 1.00 0.00 X 0 0 0 Kelley Wong Director 1.00 0.00 X 0 0 0 Marcia Bogert Director 1.00 0.00 X 0 0 0 392435 24155 2 false true false Pence Construction 2720 SW Corbett Ave Portland OR 97201 Construction 39763781 LRS Architects Inc 720 NW Davis St 300 Portland OR 97209 Architecture 1123854 GCD Oregon LLC 225 E John Carpenter Fwy Ste 700 Irving TX 75062 Consulting Services 788843 Belfor USA Group Inc 185 Oakland Avenue Suite 150 Birmingham MI 48009 Construction 627656 Anstey Hodge Advertising Group 120 Commonwealth Ave NE Roanoke VA 24016 advertising 362114 5 217461 403556 621017 ENTRANCE Fees 623000 3633928 3633928 HEALTH CENTER FEES 623000 3466324 3466324 OTHER RESIDENT SERVICES 623000 1391639 1391639 RESIDENT FEES 623000 6287192 6287192 14779083 147353 147353 0 0 0 1606832 1291908 314924 314924 314924 0 0 0 CATERING 722320 1162 1162 Involuntary conversion 722320 352298 352298 353460 16215837 15131381 1162 462277 X 100 100 166368 166368 0 0 307145 307145 0 5870297 5140176 730121 86782 75988 10794 431888 406125 25763 516630 389959 126671 0 32195 32195 49150 49150 0 0 0 2288183 2071048 217135 518160 518160 691 691 0 0 3347055 3152926 194129 12495 4118 8377 0 0 20485 19297 1188 0 2161248 2035895 125353 65844 62025 3819 FOOD COSTS 763496 763496 EQUIPMENT RENTAL & MAINT. 433659 420247 13412 SUPPLIES 206059 149703 56356 COVID Expense 169142 169142 376866 133096 243770 17823938 15159709 2664229 0 78945 10441 2220369 8388789 0 77451 171782 0 0 0 0 191906 203350 149529346 25615449 71527133 123913897 132271153 84870648 0 0 0 964948 1388733 207331905 218947640 3251022 12155802 20130283 23655451 176140184 173750238 900000 1000000 6326701 12824965 206748190 223386456 X 123235 -4807635 460480 368819 583715 -4438816 207331905 218947640 -1608101 -3414430 X false true X true false X 266669 88202 1294292 1062391 621017 3332571 13574179 14236551 15387459 14452402 14779083 72429674 0 0 0 13840848 14324753 16681751 15514793 15400100 75762245 0 0 75762245 208794 351539 273242 214276 147353 1195204 0 208794 351539 273242 214276 147353 1195204 -28656 808 -8689 -14619 -15001 -66157 0 14020986 14677100 16946304 15714450 15532452 76891292 0.98530 0.98370 0.01550 0.01740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 121976 -23203 98773 104397 17579 121976 106628 -2231 104397 111226 -4598 106628 108454 2772 111226 1.00000 false false false 9704732 9704732 78093279 23100630 54992649 2719713 2128683 591030 59011622 386136 58625486 123913897 Entry Fee Deposits 40000 Priority and Expansion deposits 3200327 Refundable entrance fees 9584638 12824965 X 12801407 -3414430 -3414430 16215837 16215837 17823938 17823938 17823938 Part X : FIN48 Footnote Friendsview follows the provisions of the Income Tax Topic of the FASB Accounting Standards Codification relating to unrecognized tax benefits. This standard requires an entity to recognize a liability for tax positions when there is a 50% or greater likelihood that the position will not be sustained upon examination. Friendsview is liable for taxes to the extent of any unrelated business income as defined by the IRS regulations. Friendsview believes that it has not generated any net income from unrelated business activites as defined by IRS regulations and that it is more likely than not that this position would be sustained upon examination. As such, there were no liabilities recorded for uncertain tax positions as of July 31, 2022 and 2021. true 0 0 Employee Scholarships 7 9565 Resident Assistance 12 156803 Grantmaker's Description of How Grants are Used MANAGEMENT AND THE BOARD MONITOR THE USE OF SCHOLARSHIP AND RESIDENT ASSISTANCE FUNDS. X X false false false false false false false false false Todd Engle Executive Direc 196440 9655 206095 A Yamhill County Hospital 870703148 98464uaq9 2016-08-04 43962128 REFUND 2014 BOND AND REMODEL false false false B Yamhill County Hospital 870703148 98464UAY2 2021-06-30 137062712 Revenue and Refund Series 2021 false false false A 2730000 43962128 1228262 27796334 875385 14062147 true false true true B 1685000 137062712 5148063 2631443 123534007 true false true true A false false false false 0.00250 0.00250 false false true B false false false false false false false true A false true false false false false false true B false false false false false false false true A true B true Form 990, Part VI, Line 11b: Form 990 Review Process A copy of Form 990 is emailed to the organization and reviewed by the governing body then approval is made via email. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Annually every board member is required to file a disclosure statement with the State of Oregon Department of Human Services that includes a declaration of any potential conflict of interest. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management Compensation is determined by a wage matrix that associates each position with a wage grade. The organization has ranges and management determines annual increases. Currently the increase is in a range between 0.0% and 4.0% depending on performance. Exceptions can be made by board decision to freeze annual increases. The wage matrix was developed using comparative local wages from the industry. Annual adjustments to the wage matrix are the responsibility of the board. All compensation recommendations are made by a personnel committee, then go to the board for approval. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Copies of the governing documents and financial statements are available at the entity's place of business.