2016-10-11T16:28:40-05:00 2016-05-31 200079326 DINGUS ZARECOR & ASSOCIATES PLLC 12015 E MAIN AVE SPOKANE VALLEY WA 992066130 990 2015-06-01 911472275 ROCKWOOD RESIDENTS' FOUNDATION ROCK 5095366650 2903 E 25TH AVENUE SUITE OFC SPOKANE WA 99223 JAMES MAXWELL CFO 5095366650 2016-10-07 true THOMAS DINGUS P00951009 5092420874 2016-10-11 2015 2017-02-10 21:41:12Z ALAN CURRYER 2903 EAST 25TH AVENUE SUITE OFC SPOKANE WA 99223 1161759 false X N/A X 1990 WA TO ASSIST ROCKWOOD RETIREMENT COMMUNITIES IN CARRYING OUT ITS MISSION AND MINISTRY - TO PROVIDE EXCELLENCE IN SERVICE AND HOUSING TO OLDER ADULTS BY PROMOTING INDEPENDENCE, WELLNESS AND LIFELONG VITALITY. 10 10 0 0 319153 238065 0 145776 148631 53957 37686 518886 424382 421298 321010 0 0 0 0 22276 33949 443574 354959 75312 69423 4955586 4882865 290958 334495 4664628 4548370 TO ASSIST ROCKWOOD RETIREMENT COMMUNITIES IN CARRYING OUT ITS MISSION AND MINISTRY - TO PROVIDE EXCELLENCE IN SERVICE AND HOUSING TO OLDER ADULTS BY PROMOTING INDEPENDENCE, WELLNESS AND LIFELONG VITALITY. false false 321010 321010 ASSISTANCE TO SPOKANE UNITED METHODIST HOMES (ROCKWOOD SOUTH), TO COMPENSATE IT FOR AMOUNTS NOT RECEIVED FROM RESIDENTS WHO ARE UNABLE TO MAKE MONTHLY SERVICE FEE PAYMENTS. ASSISTANCE TO SPOKANE UNITED METHODIST HOMES (ROCKWOOD SOUTH AND ROCKWOOD HAWTHORNE) FOR COMMUNITY IMPROVEMENTS/ADDITIONS, OTHER RESIDENT PROGRAMS AND SUPPORT FOR EMPLOYEE PROGRAMS. THE FOUNDATION CONTRIBUTED APPROXIMATELY 175,000 TO COMPENSATE FOR RESIDENTS UNABLE TO PAY, APPROXIMATELY 100,000 FOR THE RESIDENT WELLNESS PROGRAM, APPROXIMATELY 31,000 FOR EQUIPMENT PURCHASES, AND APPROXIMATELY 15,000 FOR EMPLOYEE SUPPORT DURING THE YEAR ENDED MAY 31, 2016. 321010 true true false false false false false false false true false false false false true true false true false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 0 0 true 0 false false false false false false false false false false X 10 10 true true false false false false false true true false false true true true true false false true true false WA X JAMES MAXWELL 5095366650 2903 E 25TH AVE SUITE OFC SPOKANE WA 99223 ELSA DISTELHORST CHAIR 1.00 X X 0 0 0 SUE MORRIS VICE CHAIR 1.00 X X 0 0 0 NANCY ASTON TRUSTEE 1.00 X 0 0 0 FRANK FAHA TRUSTEE 1.00 X 0 0 0 DORIS DYER TRUSTEE 1.00 X 0 0 0 KAY FREEHILL TRUSTEE 1.00 X 0 0 0 MARY HEATH TRUSTEE 1.00 X 0 0 0 NEAL WINKLE TRUSTEE 1.00 X 0 0 0 MARK LESTER TRUSTEE 1.00 X 0 0 0 GENNY KEELER TRUSTEE 1.00 X 0 0 0 ALAN CURRYER CEO 4.00 46.00 X 0 209506 19753 JAMES MAXWELL CFO 6.00 54.00 X 0 118500 15096 328006 34849 false true false 238065 238065 135999 135999 745024 732392 12632 12632 12632 42671 4985 37686 37686 424382 186317 321010 321010 18855 18855 11044 11044 4050 4050 354959 321010 33949 0 65261 88485 75601 35562 230174 215508 4508127 4475248 76423 68062 4955586 4882865 2602 2476 288356 332019 290958 334495 X 1758142 1480531 107093 115459 2799393 2952380 4664628 4548370 4955586 4882865 69423 -166832 -18849 X true X true X true false X X 1 SPOKANE UNITED METHODIST HOMES 910715658 9 true 321010 0 1 321010 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4062249 203818 -17227 -288270 3960570 3870780 326205 251039 -385775 4062249 3051321 711042 277411 -168994 3870780 2176636 823194 260866 -209375 3051321 2271392 130155 -124507 -100404 2176636 0.32000 0.68000 false false DUE TO SPOKANE UNITED METHODIST HOME 332019 332019 X SCHEDULE D, PAGE 3, PART X THE FOUNDATION IS QUALIFIED AS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). ACCORDINGLY, NO PROVISION FOR INCOME TAX IS NECESSARY. THE FOUNDATION EVALUATES UNCERTAIN TAX POSITIONS WHEREBY THE EFFECT OF THE UNCERTAINTY WOULD BE RECORDED IF THE OUTCOME WAS CONSIDERED PROBABLE AND REASONABLY ESTIMABLE. AS OF MAY 31, 2016 AND 2015, THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. true SPOKANE UNITED METHODIST HOMES WELLNESS SUPPORT 2903 E 25TH AVENUE SUITE OFC SPOKANE WA 99223 910715658 3 100148 WELLNESS SUPPORT SPOKANE UNITED METHODIST HOMES RESIDENT SUPPORT 2903 E 25TH AVENUE SUITE OFC SPOKANE WA 99223 910715658 3 175000 RESIDENT SUPPORT SPOKANE UNITED METHODIST HOMES EQUIP CONTRIBUTION 2903 E 25TH AVENUE SUITE OFC SPOKANE WA 99223 910715658 3 31049 EQUIP CONTRIBUTION SPOKANE UNITED METHODIST HOMES EMPLOYEE SUPPORT 2903 E 25TH AVENUE SUITE OFC SPOKANE WA 99223 910715658 3 14813 EMPLOYEE SUPPORT 1 SCHEDULE I, PAGE 1, PART I, LINE 2 THE FOUNDATION MONITORS ITS FINANCIAL ASSISTANCE OF SPOKANE UNITED METHODIST HOMES (SUMH) DOING BUSINESS AS ROCKWOOD RETIREMENT COMMUNITIES BY MAINTAINING CLOSE CONTACT BETWEEN THE GOVERNING BODIES. REQUESTS FOR FINANCIAL ASSISTANCE GENERALLY ARE INITIATED FROM THE SUMH CEO AND/OR BOARD OF TRUSTEES AND APPROVED BY THE FOUNDATION BOARD PRIOR TO DISBURSEMENT. X X X false false false false false false false false false ALAN CURRYER CEO 209506 19753 229259 FORM 990, PAGE 6, PART VI, LINE 2 ALAN CURRYER SPOKANE UNITED METHODIST HOMES OFFICER BUSINESS RELATIONSHIP JIM MAXWELL SPOKANE UNITED METHODIST HOMES OFFICER BUSINESS RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 3 ROCKWOOD RESIDENTS' FOUNDATION UTILIZED EMPLOYEES OF SPOKANE UNITED METHODIST HOMES AS ITS CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER. THESE INDIVIDUALS SPEND AN AVERAGE OF 4-6 HOURS PER WEEK ON FOUNDATION DUTIES. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE 990 IS PROVIDED TO THE CFO WHO REVIEWS THE FORM, SCHEDULES, AND RELATED ATTACHMENTS. ANY COMMENTS OR QUESTIONS ARE ADDRESSED WITH THE PREPARER AND A REVISED DRAFT IS DISTRIBUTED TO THE BOARD OF TRUSTEES. THE TRUSTEES ARE THEN GIVEN TIME TO SEND IN COMMENTS AND QUESTIONS. ONCE THE BOARD AND MANAGEMENT ARE SATISFIED WITH THE 990, THE CFO SIGNS THE FORM 8879-EO AUTHORIZING THE PREPARER TO E-FILE THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION ANNUALLY DISTRIBUTES A COPY OF ITS CONFLICT OF INTEREST POLICY FOR THE BOARD OF TRUSTEES TO REVIEW, DISCLOSE ANY POTENTIAL CONFLICTS, AND SIGN. IN ADDITION, ALL OFFICERS OF RELATED ORGANIZATIONS AND MEMBERS OF THE BOARD OF TRUSTEES ARE OBLIGATED TO DISCLOSE IN WRITING THE NATURE AND EXTENT OF ANY DIRECT OR INDIRECT INTEREST ANY SUCH PERSON OR ANY MEMBER OF HIS OR HER IMMEDIATE FAMILY HAS IN ANY ENTITY DOING BUSINESS WITH THE ORGANIZATION OR HAVING ANY FINANCIAL INTEREST IN ANY DEALINGS WITH THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF TRUSTEES OF SPOKANE UNITED METHODIST HOMES, A RELATED ORGANIZATION TO ROCKWOOD RESIDENTS' FOUNDATION, USES DATA FROM THE AAHSA-CEMO LEADERSHIP COMPENSATION SURVEY AND FROM OTHER ENTITIES IN THE SAME AND SIMILAR INDUSTRIES TO DETERMINE THE COMPENSATION FOR SPOKANE UNITED METHODIST HOMES CEO, WHO ALSO SERVES AS CEO FOR ROCKWOOD RESIDENTS' FOUNDATION. THE BOARD'S EXECUTIVE COMMITTEE IS IN CHARGE OF THIS PROCESS. THE BOARD AS A WHOLE MUST THEN APPROVE THE CEO'S COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 15B THE CEO OF ROCKWOOD RESIDENTS' FOUNDATION AND SPOKANE UNITED METHODIST HOMES, A RELATED ORGANIZATION, USES SPOKANE UNITED METHODIST HOMES' BUDGETING PROCESS, THE ASSHSA-CEMO LEADERSHIP COMPENSATION SURVEY, AND COMPARISON TO OTHER ORGANIZATIONS TO DETERMINE THE COMPENSATION FOR SPOKANE UNITED METHODIST HOMES' CFO, WHO ALSO SERVES AS CFO FOR ROCKWOOD RESIDENTS' FOUNDATION. THE BOARD OF TRUSTEES MUST THEN GIVE FINAL APPROVAL OF THE BUDGET, WHICH INCLUDES THE CFO'S COMPENSATION. ALAN CURRYER IS THE CHIEF EXECUTIVE OFFICER OF SPOKANE UNITED METHODIST HOMES, A RELATED ORGANIZATION. JIM MAXWELL IS THE CHIEF FINANCIAL OFFICER OF SPOKANE UNITED METHODIST HOMES. THESE INDVIDUALS ARE DELEGATED THE RESPONSIBILITY OF DAY-TO-DAY MANAGEMENT OF ROCKWOOD RESIDENTS' FOUNDATION. THE COMPENSATION INFORMATION DISCLOSED IS ALL PAID BY SPOKANE UNITED METHODIST HOMES FOR THE INDIVIDUALS' SERVICES FOR THAT ORGANIZATION. ROCKWOOD RESIDENTS' FOUNDATION DOES NOT HAVE ANY COMPENSATED EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 COST OF GOODS SOLD 4,985 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT -18,849 COST OF GOODS SOLD -4,985 TOTAL -18,849 SPOKANE UNITED METHODIST HOMES DBA ROCKWOOD RETIREMENT COMMUNITIES 2903 E 25TH AVENUE SPOKANE WA 99223 910715658 HOUSING WA 501C3 9 N/A false APPLEWAY COURT 202 2903 E 25TH AVENUE SPOKANE WA 99223 264423348 HOUSING WA 501C3 7 N/A false APPLEWAY COURT II AFFORDABLE HOUSIN 9706 E APPLEWAY BOULEVARD SPOKANE WA 99206 461362556 HOUSING WA N/A false false APPLEWAY COURT II MANAGEMENT LLC 2903 E 25TH AVENUE SPOKANE WA 99223 461992643 MANAGEMENT WA N/A false false false true false false false false false false false false false true false true true false false false false SPOKANE UNITED METHODIST HOMES B 321010 FMV SPOKANE UNITED METHODIST HOMES O 85195 FMV