2023-10-17T12:38:40-05:00 2022-12-31 410746749 CLIFTONLARSONAALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2022-01-01 936071709 LESTA HOEL MEMORIAL TRUST FUND LEST 5032264911 2545 SW TERWILLIGER BLVD PORTLAND OR 97201 JUDY O'DONNELL VICE PRES. OF FINANCE & CFO 5032264911 2023-10-11 1 JUDY ODONNELL 999009999 0 KURT BENNION CPA P01469618 4252506100 2023-10-11 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z RYAN MILLER 2545 SW TERWILLIGER BLVD PORTLAND OR 97201 426835 0 X N/A X 1967 OR TO FURNISH AID AN ASSISTANCE TO SENIOR CITIZENS, PRIMARILY THOSE WHO HAVE BECOME MEMBERS OF TWERWILLIGER PLAZA, INC. 11 11 0 12 0 0 72453 68371 0 0 0 -107242 841648 0 914101 -38871 243818 332432 0 0 0 0 0 0 0 42630 25797 286448 358229 627653 -397100 5704765 4601500 20758 1419 5684007 4600081 X THE PURPOSE OF THE TRUST IS TO FURNISH AID AND ASSISTANCE TO SENIOR CITIZENS, PRIMARILY THOSE WHO HAVE BECOME MEMBERS OF TERWILLIGER PLAZA, INC. AND WHO FOR AN APPROPRIATE REASON, WHETHER IT BE SICKNESS OR OTHERWISE HAVE EITHER EXHAUSTED THEIR FUNDS OR THEIR FUNDS HAVE BEEN DEPLETED TO SUCH AN EXTENT THAT THEY REQUIRE ASSISTANCE IN THE PAYMENT OF THEIR LIVING EXPENSES. THE BOARD OF TRUSTEES DETERMINES THE ANNUAL SPENDING POLICY FOR THE FUND. 0 0 332432 332432 0 GRANTS TO TERWILLIGER PLAZA, INC. TO ASSIST RESIDENTS WHO LACK SUFFICIENT INCOME OR ASSETS TO SUPPORT THEIR LIVING EXPENSES. IN 2022, THESE FUNDS SUPPORTED 9 RESIDENTS OF TERWILLIGER PLAZA. 332432 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 OR X JUDY O'DONNELL 5038087962 2545 SW TERWILLIGER BLVD PORTLAND OR 97201 LINDA MATHER CHAIR 1.00 20.00 X X 0 0 0 RONALD MABEN VICE CHAIR & SECRETARY 1.00 4.00 X X 0 0 0 KAY MORAN SECRETARY & VICE CHAIR 1.00 4.00 X X 0 0 0 HELEN WESTBROOK TREASURER 1.00 6.00 X X 0 0 0 HARMON LAURIN DIRECTOR 1.00 2.00 X 0 0 0 HARLEY SPRING DIRECTOR 1.00 2.00 X 0 0 0 MARY LOU STEWART DIRECTOR 1.00 2.50 X 0 0 0 BERNIE THURBER DIRECTOR 1.00 1.00 X 0 0 0 DIANA WHITE PHD DIRECTOR 1.00 1.00 X 0 0 0 ERIC WIELAND DIRECTOR 1.00 2.50 X 0 0 0 ROGER WIRT DIRECTOR 1.00 3.00 X 0 0 0 ROBERT JOHNSON PRESIDENT & CEO 0.50 49.50 X 0 276302 10433 JUDY O'DONNELL VICE PRESIDENT OF FINANCE & CFO 0.50 49.50 X 0 168575 10034 0 444877 20467 0 0 1 0 0 46103 22268 68371 91082 91082 267382 465706 -198324 -198324 -198324 -38871 0 0 -107242 332432 332432 2125 2125 22784 22784 888 888 358229 332432 25797 0 48537 45088 4664583 3683120 991645 873292 5704765 4601500 20758 1419 20758 1419 X 5684007 4600081 5684007 4600081 5704765 4601500 -397100 -686826 0 X X 0 1 X 1 0 X X 1 TERWILLIGER PLAZA INC 930477890 10 1 332432 0 1 332432 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5684007 68371 -816852 332432 3013 4600081 4998432 72453 899570 243818 42630 5684007 4782841 177553 239994 177960 23996 4998432 4268995 154829 618167 224098 35052 4782841 3054405 1613867 -184849 187551 4295872 0.00000 1.00000 0.00000 1 0 0 DUE FROM RELATED ORGANIZATIONS 2530 FUNDS HELD BY THE OREGON COMMUNITY FOUNDATION 870762 873292 X PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUND IS TO FURNISH AID AND ASSISTANCE TO SENIOR CITIZENS, PRIMARILY THOSE WHO HAVE BECOME MEMBERS OF TERWILLIGER PLAZA, INC. AND WHO FOR AN APPROPRIATE REASON, WHETHER IT BE SICKNESS OR OTHERWISE HAVE EITHER EXHAUSTED THEIR FUNDS OR THEIR FUNDS HAVE BEEN DEPLETED TO SUCH AN EXTENT THAT THEY REQUIRE ASSISTANCE IN THE PAYMENT OF THEIR LIVING EXPENSES. PART X, LINE 2: THE PLAZA, THE FOUNDATION AND THE TRUST FUND ARE TAX-EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND APPLICABLE STATE LAWS. PACIFIC SKYLINE IS A LIMITED LIABILITY COMPANY AND ITS INCOME OR LOSS IS INCLUDED ON THE INDIVIDUAL MEMBER'S RETURN. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE CORPORATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE CORPORATION RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OPERATING EXPENSES. AT DECEMBER 31, 2022 AND 2021, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. 1 TERWILLIGER PLAZA INC 2545 SW TERWILLIGER BLVD PORTLAND OR 97201 930477890 501(C)(3) 332432 0 RESIDENT ASSISTANCE 1 0 PART I, LINE 2: THE ORGANIZATION DETERMINES AN ENDOWMENT SPENDING POLICY ANNUALLY BASED ON THE NEEDS OF TERWILLIGER PLAZA FOR ASSISTANCE WITH THE SUBSIDY OF MEMBERS WHO ARE UNABLE TO PAY THEIR ENTIRE FEE. GRANTS ARE MADE TO TERWILLIGER PLAZA BASED ON THIS SPENDING POLICY AMOUNT. USE OF THE FUNDS IS MONITORED THROUGH COMMON BOARD AND EXECUTIVE OVERSIGHT. 0 0 0 0 0 0 0 0 0 ROBERT JOHNSON PRESIDENT & CEO 0 252574 0 0 0 23728 0 10433 0 0 0 286735 0 0 JUDY O'DONNELL VICE PRESIDENT OF FINANCE & CFO 0 165343 0 1500 0 1732 0 5585 0 4449 0 178609 0 0 PART I, LINE 3 THE PRESIDENT & CEO'S COMPENSATION IS DETERMINED BY TERWILLIGER PLAZA, A RELATED ORGANIZATION. TERWILLIGER PLAZA USED THE FOLLOWING METHODS TO ESTABLISH THE PRESIDENT & CEO'S COMPENSATION: 1. COMPENSATION COMMITTEE 2. FORM 990 OF OTHER ORGANIZATIONS 3. WRITTEN EMPLOYMENT CONTRACT 4. COMPENSATION SURVEY OR STUDY 5. APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART VI, SECTION A, LINE 3 ALL MANAGEMENT SERVICES ARE PROVIDED BY EMPLOYEES OF TERWILLIGER PLAZA, A RELATED ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, THE FORM 990 WAS FIRST REVIEWED BY TERWILLIGER PLAZA, INC.'S CFO WITH THE OVERSIGHT OF THE CEO. IT WAS THEN PRESENTED TO THE BOARD OF TRUSTEES FOR REVIEW BY THE CFO, WHO WAS AVAILABLE TO ANSWER ANY QUESTIONS AND ADDRESS ANY CONCERNS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO DISCLOSE ALL CONFLICTS OF INTEREST IMMEDIATELY AS THEY OCCUR. THE BOARD THEN EVALUATES THE CONFLICT AND DETERMINES APPROPRIATE ACTION. FORM 990, PART VI, SECTION B, LINE 15 ALL EXECUTIVE COMPENSATION IS DETERMINED BY TERWILLIGER PLAZA, A RELATED ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS ARE KEPT IN THE LIBRARY AND ARE AVAILABLE FOR PUBLIC VIEWING. THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS FOR SELECTING THE FINANCIAL STATEMENT AUDITOR AND FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT DID NOT CHANGE DURING THE FISCAL YEAR. TERWILLIGER PLAZA FOUNDATION 2545 SW TERWILLIGER BLVD PORTLAND OR 97201 921062307 FUNDRAISING FOUNDATION OR 501(C)(3) LINE 12A, I TERWILLIGER PLAZA INC 0 TERWILLIGER PLAZA INC 2545 SW TERWILLIGER BLVD PORTLAND OR 97201 930477890 CONTINUING CARE RETIREMENT COMMUNITY OR 501(C)(3) LINE 10 N/A 0 0 1 1 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0