EASTSIDE RETIREMENT ASSOCIATION: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- EASTSIDE RETIREMENT ASSOCIATION (EIN 91-1261904)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-11-13
- IRS object ID
- 201713179349303816
- Schema version
- 2016v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-11-13T11:58:27-06:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 911194016 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLARK NUBER PS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10900 NE 4TH STREET SUITE 1700 | AddressLine1Txt |
| City | BELLEVUE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 911261904 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EASTSIDE RETIREMENT ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | EAST | BusinessNameControlTxt |
| Phone | 4255568100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10901 176TH CIRCLE NE | AddressLine1Txt |
| City | REDMOND | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98052 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LISA HARDY | PersonNm |
| Person Title | PRESIDENT/CEO | PersonTitleTxt |
| Phone | 4255568100 | PhoneNum |
| Signature | 2017-10-31 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SARA ELIZABETH J HYRE | PreparerPersonNm |
| PTIN | P00235495 | PTIN |
| Phone | 4254544919 | PhoneNum |
| Preparation | 2017-10-31 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 65.158.230.194 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-10-31 | IPDt |
| IP Tm | 09:38:48 | IPTm |
| IP Timezone | PD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | D3602557FBBC398886185FEEA8787C976E007265 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 16A4C276800F464C8E7B38DB399AA55720ABFD9F | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2018-03-14 21:41:22Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EMERALD HEIGHTS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LISA HARDY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10901 176TH CIRCLE NE | AddressLine1Txt |
| City | REDMOND | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98052 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $34,431,206 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.EMERALDHEIGHTS.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1992 | FormationYr |
| Legal Domicile State | WA | LegalDomicileStateCd |
| Activity Or Mission | EMERALD HEIGHTS IS A LIFE CARE RETIREMENT COMMUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 250 | TotalEmployeeCnt |
| Total Volunteers | 240 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $302,601 | PYContributionsGrantsAmt |
| CY Contributions Grants | $267,922 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $29,380,090 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $32,156,048 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,520,411 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,906,465 | CYInvestmentIncomeAmt |
| PY Other Revenue | $107,021 | PYOtherRevenueAmt |
| CY Other Revenue | $100,771 | CYOtherRevenueAmt |
| PY Total Revenue | $32,310,123 | PYTotalRevenueAmt |
| CY Total Revenue | $34,431,206 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $13,025,131 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $12,011,140 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $14,190,244 | PYOtherExpensesAmt |
| CY Other Expenses | $16,155,764 | CYOtherExpensesAmt |
| PY Total Expenses | $27,215,375 | PYTotalExpensesAmt |
| CY Total Expenses | $28,166,904 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $5,094,748 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $6,264,302 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $177,112,466 | TotalAssetsBOYAmt |
| Total Assets EOY | $182,259,259 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $140,716,823 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $136,942,883 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $36,395,643 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $45,316,376 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | EMERALD HEIGHTS IS A NOT-FOR-PROFIT, NON-DENOMINATIONAL LIFE CARE RETIREMENT COMMUNITY PROVIDING A CONTINUUM OF LIVING ACCOMMODATIONS, SUPPORTIVE SERVICES, AND HEALTH CARE FOR RESIDENTS 55 YEARS OF AGE AND OLDER. AS A LIFE CARE RETIREMENT COMMUNITY ON THE EASTSIDE OF PUGET SOUND, THE ORGANIZATION OFFERS A WIDE RANGE OF QUALITY PROGRAMS, SERVICES AND FACILITIES TO MEET THE HEALTH, SOCIAL, SPIRITUAL AND INTELLECTUAL NEEDS OF ITS RESIDENTS AND TO SERVE THE BROADER COMMUNITY. EMERALD HEIGHTS IS OPERATED TO FULFILL ITS MISSION OF SERVICE WHILE REMAINING TRUE TO ITS CORE VALUES OF INTEGRITY, STEWARDSHIP, EMPOWERMENT, FAITH, CHANGE AND CHOICE. THE ORGANIZATION IS OWNED AND OPERATED BY EASTSIDE RETIREMENT ASSOCIATION. THE ASSOCIATION'S BOARD OF DIRECTORS IS COMPRISED OF LOCAL COMMUNITY MEMBERS AND EMERALD HEIGHTS' RESIDENTS, ALL DEDICATED TO THE MISSION OF EMERALD HEIGHTS AND TO ENSURE IT CONTINUES TO MAINTAIN ITS HIGH STANDARDS OF EXCELLENCE AND REMAIN FINANCIALLY SOUND. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $18,232,500 | ExpenseAmt |
| Revenue | $26,174,915 | RevenueAmt |
| Desc | INDEPENDENT LIVING SENIOR HOUSING AND SERVICES: EASTSIDE RETIREMENT ASSOCIATION (EMERALD HEIGHTS) PROVIDES SAFE AND SECURE SENIOR HOUSING AND SERVICES TO APPROXIMATELY 443 INDEPENDENT LIVING RESIDENTS IN THE ORGANIZATION'S 333 APARTMENTS. THE ORGANIZATION PROVIDES MANY SUPPORT SERVICES, INCLUDING * MEAL SERVICES PROVIDED IN A CENTRAL DINING ROOM * FITNESS AND EXERCISE CLASSES, EQUIPMENT AND SWIMMING POOL * ON SITE MEDICARE-CERTIFIED CLINIC * WELLNESS PROGRAMS * SOCIAL PROGRAMS * A WIDE VARIETY OF RESIDENT ACTIVITIES, BOTH ON SITE AND OTHER LOCATIONS * TRANSPORTATION TO MEDICAL APPOINTMENTS AND GROCERY STORES, BANKS, AND SPECIAL ACTIVITIES * SPIRITUAL SERVICES, CHAPEL AND ON SITE CHAPLAIN. ALL RESIDENTS HAVE UNLIMITED ACCESS TO ASSISTED LIVING AND SKILLED NURSING HEALTH CARE. EMERALD HEIGHTS WAS FINANCED WITH BONDS ISSUED BY THE WASHINGTON STATE HOUSING FINANCE COMMISSION. AS A CONDITION OF THIS FINANCING, EMERALD HEIGHTS HAS SET ASIDE 25% OF ALL UNITS FOR LOWER-INCOME HOUSEHOLDS AS DEFINED BY THE COMMISSION. EMERALD HEIGHTS IS A TYPE A EXTENSIVE CONTRACT LIFE CARE RETIREMENT COMMUNITY. AS A TYPE A IN THE STATE OF WASHINGTON, NO RESIDENT OF EMERALD HEIGHTS MAY UTILIZE TAX-PAYER FUNDED PUBLIC ASSISTANCE PROGRAMS SUCH AS MEDICAID. EMERALD HEIGHTS PROVIDES FINANCIAL ASSISTANCE TO RESIDENTS WHO, FOR REASONS BEYOND THEIR CONTROL, BECOME UNABLE TO PAY THEIR MONTHLY SERVICE FEES. AS A NOT-FOR-PROFIT, MISSION-DRIVEN ORGANIZATION, REVENUES GENERATED IN EXCESS OF EXPENSES ARE INVESTED AND HELD AS RESERVES TO ENSURE ALL CURRENT AND FUTURE CONTRACTUAL OBLIGATIONS CAN BE FULLY MET, TO REPLACE FACILITY AND PROGRAM ASSETS AS NEEDED AND TO ALLOW PRUDENT EXPANSION OF THE MISSION. EMERALD HEIGHTS PROVIDES OPPORTUNITIES FOR RESIDENTS AND STAFF TO INTERACT WITHIN THE EMERALD HEIGHTS COMMUNITY, THE GREATER REDMOND COMMUNITY AND BEYOND BY ESTABLISHING JOINT RESIDENT/STAFF COMMITTEES, ESTABLISHING CLOSE TIES WITH COMMUNITY FACILITIES SUCH AS REDMOND HIGH SCHOOL, AND DEVELOPING COMMUNITY OUTREACH SERVICES AND PROGRAMS CONSISTENT WITH ITS MISSION. EMERALD HEIGHTS RECRUITS, DEVELOPS AND RETAINS COMPETENT AND CARING STAFF WHO SHARE THE ORGANIZATION'S PRINCIPLES, VALUES AND STANDARDS BY MAINTAINING OPEN COMMUNICATION AND STRESSING TEAM WORK THAT BUILDS UP THE SPIRIT OF COMMUNITY, PROVIDING OPPORTUNITIES AND PROGRAMS FOR CONTINUAL PERSONAL AND PROFESSIONAL DEVELOPMENT OF STAFF AT ALL LEVELS, DEVELOPING STANDARDS OF PERFORMANCE FOR EVALUATION BASED ON POSITION DESCRIPTIONS, AND PROVIDING FAIR, COMPETITIVE COMPENSATION AND BENEFITS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,170,442 | ExpenseAmt |
| Revenue | $1,990,068 | RevenueAmt |
| Desc | ASSISTED LIVING HOUSING, SERVICES AND HEALTH CARE: EMERALD HEIGHTS HAS 56 ASSISTED LIVING APARTMENTS THAT PROVIDE LONG-TERM HOUSING AND SERVICES TO RESIDENTS THAT NEED MORE CARE THAN INDEPENDENT LIVING RESIDENTS. THESE ADDITIONAL SERVICES AND SUPPORT ARE PROVIDED AT THE RATE THE RESIDENT WOULD PAY IF THEY REMAINED IN THEIR PRIVATE RESIDENTIAL UNIT PLUS THE COST OF RECEIVING ADDITIONAL MEALS. A WIDE VARIETY OF SUPPORT SERVICES ARE AVAILABLE TO ASSIST WITH ACTIVITIES OF DAILY LIVING AND MEMORY CARE FOR THOSE RESIDENTS WITH DEMENTIA. SOCIAL AND PROGRAM ACTIVITIES ARE PROVIDED. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,558,797 | ExpenseAmt |
| Revenue | $3,991,065 | RevenueAmt |
| Desc | SKILLED NURSING HOUSING, SERVICES AND HEALTH CARE: EMERALD HEIGHTS HAS 61 SKILLED NURSING BEDS THAT PROVIDE HOUSING, CARE AND NURSING SERVICES TO RESIDENTS THAT NEED THIS HIGHER LEVEL OF CARE. SERVICES IN THIS AREA MAY BE SHORT TERM TO PROVIDE NEEDED CARE TO REHABILITATE AFTER AN ILLNESS OR INJURY. THE SKILLED NURSING FACILITY ALSO PROVIDES LONG-TERM CUSTODIAL CARE FOR THOSE RESIDENTS NEEDING THIS HIGHER LEVEL OF HEALTH CARE. THESE ADDITIONAL SERVICES AND SUPPORT ARE PROVIDED AT THE RATE THE RESIDENT WOULD PAY IF THEY REMAINED IN THEIR PRIVATE RESIDENTIAL UNIT PLUS THE COST OF RECEIVING ADDITIONAL MEALS. A WIDE VARIETY OF HEALTH CARE, SUPPORT SERVICES, SOCIAL AND PROGRAM ACTIVITIES ARE AVAILABLE TO ASSIST AND CARE FOR RESIDENTS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $23,961,739 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 35 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 250 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALLAN R CHAMBARD | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4255568100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10901 176TH CIRCLE NE | AddressLine1Txt |
| City | REDMOND | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98052 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| DANNA VANHORN | ||||||||
| CHAIR | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TOM GRANGER | ||||||||
| VICE CHAIR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BARBARA WHITSON | ||||||||
| SECRETARY | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT MULLET | ||||||||
| TREASURER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN CLARK | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LEE KILCUP | ||||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GARY KING | ||||||||
| DIRECTOR | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| GORDON LINDBLOM | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BILL MERRIMAN | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MELISSA MUIR | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MAUREEN O'HARA | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| TOM STOEBE | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DWIGHT WHITING | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LISA HARDY | ||||||||
| PRESIDENT/CEO | 15.00 | 35.00 | $0 | $340,898 | $68,996 | Yes (X) | ||
| ALLAN CHAMBARD | ||||||||
| VP FINANCE/CFO | 25.00 | 25.00 | $0 | $238,261 | $26,231 | Yes (X) | ||
| KAY WALLIN | ||||||||
| VP MARKETING | 15.00 | 35.00 | $0 | $183,374 | $16,087 | Yes (X) | ||
| SHARON HOWELL | ||||||||
| DIRECTOR OF MARKETING | 50.00 | 0.00 | $126,438 | $0 | $19,531 | Yes (X) | ||
| ANN ZELL | ||||||||
| ADMINISTRATOR | 50.00 | 0.00 | $125,080 | $0 | $21,182 | Yes (X) | ||
| RANDY MONKLEY | ||||||||
| FACILITIES DIRECTOR | 50.00 | 0.00 | $110,126 | $0 | $17,820 | Yes (X) | ||
| KRIS LADWIG | ||||||||
| DIRECTOR OF NURSING | 50.00 | 0.00 | $105,938 | $0 | $9,546 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $467,582 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $762,533 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $179,393 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| GUEST SERVICES INC | |||||
| PO BOX 742707 | ATLANTA | GA | 30374 | F&B MANAGEMENT | $5,941,251 |
| RICE FERGUS MILLER | |||||
| 275 FIFTH STREET SUITE 100 | BREMERTON | WA | 98337 | ARCHITECTURE | $1,145,033 |
| ANDERSON CONSTRUCTION | |||||
| 1900 AIRPORT WAY SOUTH SUITE 102 | SEATTLE | WA | 98134 | CONSTRUCTION | $1,073,433 |
| REHABCARE GROUP INC | |||||
| PO BOX 503534 | ST LOUIS | MO | 63150 | REHABILITATION THERAPY | $744,980 |
| GLY CONSTRUCTION | |||||
| PO BOX 6728 | BELLEVUE | WA | 98008 | CONSTRUCTION | $510,114 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 11 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $267,922 | AllOtherContributionsAmt |
| Total Contributions | $267,922 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MONTHLY MAINTENANCE FE | 623000 | $16,334,409 | $16,334,409 |
| ENTRANCE FEES | 623000 | $9,057,059 | $9,057,059 |
| SKILLED NURSING SRVCS | 623000 | $3,991,065 | $3,991,065 |
| ASSISTED LIVING | 623000 | $1,990,068 | $1,990,068 |
| MEALS & OTHER SERVICES | 446199 | $783,447 | $783,447 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $32,156,048 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,435,165 | TotalRevenueColumnAmt |
| Exclusion | $1,435,165 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $100,771 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $100,771 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $100,771 | TotalRevenueColumnAmt |
| Exclusion | $100,771 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $471,300 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $471,300 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $471,300 | TotalRevenueColumnAmt |
| Exclusion | $471,300 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $34,431,206 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $32,156,048 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,007,236 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,803,526 | TotalAmt |
| Program Services | $7,982,283 | ProgramServicesAmt |
| Management And General | $821,243 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,280 | TotalAmt |
| Program Services | $100,493 | ProgramServicesAmt |
| Management And General | $21,787 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,352,478 | TotalAmt |
| Program Services | $2,171,391 | ProgramServicesAmt |
| Management And General | $181,087 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $732,856 | TotalAmt |
| Program Services | $669,580 | ProgramServicesAmt |
| Management And General | $63,276 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $176,293 | TotalAmt |
| Program Services | $176,293 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,261 | TotalAmt |
| Management And General | $69,261 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $169,435 | TotalAmt |
| Management And General | $169,435 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,429 | TotalAmt |
| Management And General | $58,429 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $610,182 | TotalAmt |
| Program Services | $503,734 | ProgramServicesAmt |
| Management And General | $106,448 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $308,625 | TotalAmt |
| Management And General | $308,625 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $911,533 | TotalAmt |
| Program Services | $575,337 | ProgramServicesAmt |
| Management And General | $336,196 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,819 | TotalAmt |
| Program Services | $23,362 | ProgramServicesAmt |
| Management And General | $97,457 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,254,597 | TotalAmt |
| Program Services | $1,254,597 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,128 | TotalAmt |
| Program Services | $27,340 | ProgramServicesAmt |
| Management And General | $16,788 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,111 | TotalAmt |
| Program Services | $19,387 | ProgramServicesAmt |
| Management And General | $36,724 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,177,831 | TotalAmt |
| Program Services | $1,172,955 | ProgramServicesAmt |
| Management And General | $4,876 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,518,022 | TotalAmt |
| Management And General | $1,518,022 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,574,603 | TotalAmt |
| Program Services | $6,547,384 | ProgramServicesAmt |
| Management And General | $27,219 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $376,219 | TotalAmt |
| Program Services | $16,050 | ProgramServicesAmt |
| Management And General | $360,169 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOOD & BEVERAGE | $1,979,237 | $1,970,725 | $8,512 |
| HEALTH SERVICES | $795,056 | $795,056 | |
| ADMINISTRATIVE | -$44,617 | -$44,228 | -$389 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,166,904 | TotalAmt |
| Program Services | $23,961,739 | ProgramServicesAmt |
| Management And General | $4,205,165 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,700 | BOYAmt |
| EOY | $2,700 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,032,718 | BOYAmt |
| EOY | $8,229,850 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $660,044 | BOYAmt |
| EOY | $666,127 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,519,066 | BOYAmt |
| EOY | $11,517,539 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,930 | BOYAmt |
| EOY | $44,967 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $324,517 | BOYAmt |
| EOY | $282,557 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $158,026,878 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $60,588,928 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,064,360 | BOYAmt |
| EOY | $97,437,950 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,376,391 | BOYAmt |
| EOY | $58,438,990 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $408,994 | BOYAmt |
| EOY | $367,946 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,670,746 | BOYAmt |
| EOY | $5,270,633 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $177,112,466 | BOYAmt |
| EOY | $182,259,259 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,243,937 | BOYAmt |
| EOY | $3,379,287 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,860,762 | BOYAmt |
| EOY | $77,754,009 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,275,000 | BOYAmt |
| EOY | $25,680,747 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,337,124 | BOYAmt |
| EOY | $30,128,840 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $140,716,823 | BOYAmt |
| EOY | $136,942,883 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,716,852 | BOYAmt |
| EOY | $41,444,073 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,390,663 | BOYAmt |
| EOY | $3,584,175 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $288,128 | BOYAmt |
| EOY | $288,128 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,395,643 | BOYAmt |
| EOY | $45,316,376 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $177,112,466 | BOYAmt |
| EOY | $182,259,259 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $6,264,302 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,656,431 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $224,076 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $219,461 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $223,655 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $302,601 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $267,922 | CurrentTaxYearAmt |
| Total | $1,237,715 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,793,975 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $23,701,457 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $25,643,171 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $29,380,090 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,156,048 | CurrentTaxYearAmt |
| Total | $133,674,741 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $23,018,051 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $23,920,918 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $25,866,826 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $29,682,691 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,423,970 | CurrentTaxYearAmt |
| Total | $134,912,456 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $139,910 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $133,820 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $156,888 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $147,216 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $151,701 | CurrentTaxYearAmt |
| Total | $729,535 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $139,910 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $133,820 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $156,888 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $147,216 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $151,701 | CurrentTaxYearAmt |
| Total | $729,535 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $134,182,921 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,445,462 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,227,241 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,095,789 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,729,901 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,535,936 | CurrentTaxYearAmt |
| Total | $7,034,329 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,445,462 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,227,241 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,095,789 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,729,901 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,535,936 | CurrentTaxYearAmt |
| Total | $7,034,329 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $24,463,513 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $25,148,159 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $26,962,615 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31,412,592 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $33,959,906 | CurrentTaxYearAmt |
| Total | $141,946,785 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.94530 | PublicSupportCY509Pct |
| Public Support PY509 | 0.93720 | PublicSupportPY509Pct |
| Investment Income CY | 0.04960 | InvestmentIncomeCYPct |
| Investment Income PY | 0.05690 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $238,373 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $749 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $239,122 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $240,016 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$1,643 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $238,373 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $234,823 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $5,193 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $240,016 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $271,936 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $11,595 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $48,708 | OtherExpendituresAmt |
| End Year Balance | $234,823 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $359,109 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $12,827 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $100,000 | OtherExpendituresAmt |
| End Year Balance | $271,936 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.63300 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.36700 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,187,455 | OtherCostOrOtherBasisAmt |
| Book Value | $3,187,455 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $115,332,782 | OtherCostOrOtherBasisAmt |
| Depreciation | $38,126,520 | DepreciationAmt |
| Book Value | $77,206,262 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,228,816 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,855,878 | DepreciationAmt |
| Book Value | $3,372,938 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $755,818 | OtherCostOrOtherBasisAmt |
| Depreciation | $623,147 | DepreciationAmt |
| Book Value | $132,671 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $33,522,007 | OtherCostOrOtherBasisAmt |
| Depreciation | $19,983,383 | DepreciationAmt |
| Book Value | $13,538,624 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $97,437,950 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| REFUNDABLE ENTRANCE FEES | $27,213,424 |
| RESIDENT DEPOSITS | $920,284 |
| BOND PREMIUMS | $1,995,132 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $30,128,840 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $37,029,208 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $2,656,431 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $2,656,431 | RevenueNotReportedAmt |
| Revenue Subtotal | $34,372,777 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $58,429 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $58,429 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $34,431,206 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $28,108,475 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $28,108,475 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $58,429 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $58,429 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $28,166,904 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART V, LINE 4: | FormAndLineReferenceDesc |
| Explanation | THE ENDOWMENT CONSISTS OF ONE FUND ESTABLISHED FOR THE PURPOSE OF SUBSIDIZING MONTHLY SERVICE FEES OF CONTRACT RESIDENTS WHOSE FUNDS HAVE DECREASED TO THE EXTENT THAT THEY ARE NO LONGER ABLE TO PAY THE ENTIRE MONTHLY SERVICE FEE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LISA HARDY | ||||||||||||||
| PRESIDENT/CEO | $0 | $269,387 | $0 | $49,230 | $0 | $22,281 | $0 | $47,735 | $0 | $21,261 | $0 | $409,894 | $0 | $0 |
| ALLAN CHAMBARD | ||||||||||||||
| VP FINANCE/CFO | $0 | $193,752 | $0 | $37,696 | $0 | $6,813 | $0 | $12,269 | $0 | $13,962 | $0 | $264,492 | $0 | $0 |
| KAY WALLIN | ||||||||||||||
| VP MARKETING | $0 | $154,285 | $0 | $28,604 | $0 | $485 | $0 | $9,200 | $0 | $6,887 | $0 | $199,461 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3 | THE BOARD OF DIRECTORS OF EMERALD COMMUNITIES, A RELATED ORGANIZATION, IS RESPONSIBLE FOR THE ANNUAL PERFORMANCE REVIEW OF THE PRESIDENT/CEO AND ESTABLISHING THE COMPENSATION FOR THE POSITION. THESE INDEPENDENT BOARD MEMBERS CONSIDER INFORMATION FROM A VARIETY OF SOURCES INCLUDING COMPARABLE DATA FROM SURVEYS AND STUDIES, FORM 990 OF OTHER COMPARABLE ORGANIZATIONS AND INPUT FROM AN INDEPENDENT COMPENSATION CONSULTANT. THESE RESULTS OF THESE DELIBERATIONS AND DECISIONS ARE CONTEMPORANEOUSLY SUBSTANTIATED AND AN ANNUAL EMPLOYMENT CONTRACT IS UTILIZED. PERFORMANCE AND COMPENSATION REVIEWS ARE CONDUCTED ANNUALLY. THE MOST RECENT WAS COMPLETED IN 2016. |
| PART I, LINE 4B | LISA HARDY, CEO, PARTICIPATED IN A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN. THE 2016 DEFERRED COMPENSATION AMOUNT WAS $29,992. |
| PART I, LINE 7 | CERTAIN NON-FIXED INCENTIVE PAYMENTS WERE PAID TO MANAGEMENT STAFF THAT RELATE TO PERFORMANCE MEASUREMENTS OTHER THAN REVENUE AND NET EARNINGS. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WASHINGTON STATE HOUSING FINANCE COMMISSION REVENUE BOND SERIES 2013 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issued | 2013-02-20 | BondIssuedDt |
| Issue Price | $29,845,000 | IssuePriceAmt |
| Purpose | BOND REFINANCE | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $3,590,000 | RetiredAmt |
| Total Proceeds | $32,859,420 | TotalProceedsAmt |
| In Reserve Fund | $626,879 | InReserveFundAmt |
| Issuance Costs From Proceeds | $657,188 | IssuanceCostsFromProceedsAmt |
| Other Spent Proceeds | $31,575,353 | OtherSpentProceedsAmt |
| Substantial Completion | 2013 | SubstantialCompletionYr |
| Current Refunding | Yes (1) | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | Yes (1) | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE K, PART I, COLUMN (F), DESCRIPTION OF PURPOSE: | THE SERIES 2013 FIXED RATE BOND ISSUE WAS USED TO REFINANCE THE 2003 VARIABLE RATE BOND ISSUE. ALL PROCEEDS FROM THE SERIES 2013 BOND ISSUE WERE USED TO PAY OFF THE SERIES 2003 BOND PRINCIPAL BALANCE, PAY FOR THE COST OF ISSUANCE OF THE SERIES 2013 BONDS AND FUND A PORTION OF THE SERIES 2013 REQUIREMENT FOR A DEBT SERVICE RESERVE FUND. |
| SCHEDULE K, PART II, PROCEEDS: | PROCEEDS ARE MORE THAN ORIGINAL ISSUE PRICE BECAUSE OF AN ORIGINAL ISSUE PREMIUM OF $3,014,420 PAID BY INVESTORS. |
| SCHEDULE K, PART IV, LINE2B, EXCEPTION TO REBATE: | ALL FUNDS WERE EXPENDED IMMEDIATELY, AND THUS THIS ISSUE QUALIFIES FOR THE SPENDING EXCEPTION TO ARBITRAGE REBATE FOR GROSS PROCEEDS EXPENDED WITHIN SIX MONTHS AFTER DATE OF ISSUANCE. |
| SCHEDULE K, PART IV, LINE 7, ARBITRAGE POLICIES: | NO WRITTEN POLICY CURRENTLY EXISTS RELATING TO ARBITRAGE MONITORING SINCE NO BOND PROCEEDS HAVE BEEN INVESTED IN A MANNER THAT WOULD PRODUCE INVESTMENT EARNINGS. ALL PROCEEDS FROM THE BOND HAVE BEEN EXPENDED FOR THE PURPOSE OF THE BOND. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINE 6: VOLUNTEERS | EMERALD HEIGHTS HAD APPROXIMATELY 240 VOLUNTEERS IN THE YEAR. TOTAL VOLUNTEER HOURS WORKED IN THE YEAR WERE APPROXIMATELY 14,720. THIS IS BASED UPON RECORDS KEPT BY THE VARIOUS RESIDENT GROUPS AND INDIVIDUALS DONATING THEIR TIME AND REPORTED TO THE DIRECTOR OF RESIDENT SERVICES OF EMERALD HEIGHTS. EMERALD HEIGHTS HAS A VOLUNTEER BOARD OF DIRECTORS. BOARD MEMBERS SERVE A SIGNIFICANT AMOUNT OF TIME IN BOARD AND COMMITTEE MEETINGS, EDUCATIONAL EVENTS AND OTHER SERVICE TO THE ORGANIZATION AND ITS RESIDENTS. THE RESIDENT VOLUNTEERS PROVIDE SERVICES IN THE RESIDENT RUN COFFEE SHOP, COUNTRY STORE, AND THRIFT SHOP. THEY ARE ALSO INVOLVED IN VARIOUS ADVISORY, SOCIAL AND EDUCATIONAL COMMITTEES AND WITH A VARIETY OF ACTIVE WORK PROJECTS SUCH AS TRAIL MAINTENANCE. THE RESIDENTS ALSO VOLUNTEER OUTSIDE OF EMERALD HEIGHTS IN A VARIETY OF CAPACITIES. |
| FORM 990, PART VI, SECTION A, LINE 2 | DANNA VANHORN, GARY KING AND LEE KILCUP HAVE A BUSINESS RELATIONSHIP WITH LISA HARDY, ALLAN CHAMBARD, KAY WALLIN AND GRANT LINACRE. |
| FORM 990, PART VI, SECTION A, LINE 6 | AS A NOT-FOR-PROFIT ORGANIZATION THERE ARE NO STOCKHOLDERS. THE SOLE MEMBER OF THE CORPORATION IS THE PARENT CORPORATION, EMERALD COMMUNITIES. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE PARENT CORPORATION, EMERALD COMMUNITIES, AS THE SOLE MEMBER, HAS THE RIGHT TO APPROVE NEW MEMBERS AND TO APPROVE ELECTION OF DIRECTORS OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE PARENT CORPORATION, EMERALD COMMUNITIES, AS THE SOLE MEMBER, HAS THE RIGHT TO APPROVE THE FOLLOWING DECISIONS MADE BY THE ORGANIZATION'S BOARD OF DIRECTORS: ELECTION OF DIRECTORS, THE CHIEF EXECUTIVE OFFICER OF THE ORGANIZATION, ANNUAL AND LONGER-RANGE OPERATIONAL AND CAPITAL BUDGETS, FINANCINGS FOR AMOUNTS OVER $1,000,000, LONG-RANGE STRATEGIC PLANNING, AND AMENDMENT OF THE ARTICLES OF INCORPORATION OR BYLAWS OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE CHIEF FINANCIAL OFFICER REVIEWS THE FORM 990 WITH THE CEO OF THE ORGANIZATION AND IT IS THEN PROVIDED TO THE FINANCE AND AUDIT COMMITTEE AND THE BOARD OF DIRECTORS PRIOR TO FILING. THE FINANCE AND AUDIT COMMITTEE REVIEWS THE FORM 990, PROVIDES THEIR INPUT AND APPROVES THE FINAL FORM 990 BEFORE IT IS FILED. ALL MEMBERS OF THE BOARD OF DIRECTORS ALSO RECEIVE A COPY OF THE FORM 990 BEFORE IT IS FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION REQUIRES ALL DIRECTORS AND OFFICERS TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE EACH YEAR AND SUBMIT IT TO THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS. THE GOVERNANCE COMMITTEE REVIEWS THE QUESTIONNAIRES AND DETERMINES IF THERE ARE ANY CONFLICT ISSUES THAT NEED TO BE ADDRESSED. IF IT IS DETERMINED THAT A CONFLICT OF INTEREST EXISTS OR MAY APPEAR TO EXIST, THE GOVERNANCE COMMITTEE WILL RECOMMEND TO THE BOARD THE APPROPRIATE ACTION TO RESOLVE THE CONFLICT. THE BOARD OF DIRECTORS WILL VOTE ON SUCH RECOMMENDATIONS AS NEEDED. THE GOVERNANCE COMMITTEE ANNUALLY REVIEWS AND RECOMMENDS CHANGES TO THE CONFLICT OF INTEREST POLICY AND QUESTIONNAIRE. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS OF EMERALD COMMUNITIES IS RESPONSIBLE FOR THE ANNUAL PERFORMANCE REVIEW OF THE PRESIDENT/CEO AND ESTABLISHING THE SALARY FOR THE POSITION. THESE INDEPENDENT BOARD MEMBERS CONSIDER COMPARABLE DATA FROM SURVEYS OR STUDIES AND APPROPRIATE INPUT FROM COMPENSATION PROFESSIONALS. THE RESULTS OF THESE DELIBERATIONS AND DECISIONS ARE CONTEMPORANEOUSLY SUBSTANTIATED. COMPENSATION REVIEWS ARE CONDUCTED ANNUALLY. THE PROCESS FOR DETERMINING COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES INCLUDES OVERALL BUDGET COMPENSATION CRITERIA FOR THE ORGANIZATION THAT IS APPROVED BY THE BOARD OF DIRECTORS. ALL EMPLOYEES OF THE ORGANIZATION RECEIVE ANNUAL PERFORMANCE EVALUATIONS WHICH ARE CONDUCTED AT THE SAME TIME AND BECOME A KEY FACTOR IN COMPENSATION DECISIONS. SALARY SURVEYS AND MARKET COMPENSATION INFORMATION IS ALSO CONSIDERED. THE PERFORMANCE EVALUATION AND COMPENSATION DETERMINATION INCLUDES REVIEW AND APPROVAL BY THE CEO AND DIRECTOR OF HUMAN RESOURCES. THE PERFORMANCE EVALUATIONS, COMPENSATION DECISIONS, COMPARABILITY DATA AND COMPARISONS TO APPROVED BUDGETS ARE DOCUMENTED AS PART OF THE PROCESS. THE LAST COMPENSATION REVIEW TOOK PLACE IN 2016. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| EMERALD COMMUNITIES | |||||||||||
| 10901 176TH CIRCLE NE | REDMOND | WA | 98052 | 204381745 | PURSUE ERA'S MISSION | WA | 501(C)(3) | LINE 12C, III-FI | N/A | 0 | |
| HERON'S KEY | |||||||||||
| 10901 176TH CIRCLE NE | REDMOND | WA | 98052 | 462710915 | RETIREMENT COMMUNITY | WA | 501(C)(3) | LINE 10 | 0 | EMERALD COMMUNITIES | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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