2015-02-16T13:29:31-06:00 2014-09-30 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 100 STOCKTON CA 952192303 990 2013-10-01 930712867 ROGUE VALLEY MANOR FOUNDATION INC ROGU 8887246424 1200 MIRA MAR AVENUE MEDFORD OR 97504 MARC BAYLISS CHAIR 8887246424 2015-02-16 1 TRACY S PAGLIA P00366884 2099556100 2013 2016-02-25 16:41:14Z MARC BAYLISS 1 WEST MAIN SUITE 303 MEDFORD OR 97501 15937373 0 X WWW.RETIREMENT.ORG X 1977 OR ACQUIRE, HOLD, AND DISTRIBUTE GIFTS TO ROGUE VALLEY MANOR AND COMMUNITY ORGANIZATIONS. 8 8 0 325 0 0 470020 1068697 0 0 654306 1971649 86992 99568 1211318 3139914 476340 991095 0 0 182492 102359 0 0 0 611972 241025 1270804 1334479 -59486 1805435 11609601 12763404 289067 247854 11320534 12515550 THE MISSION OF THE ROGUE VALLEY MANOR FOUNDATION IS TO ENRICH THE QUALITY OF LIFE FOR MANOR RESIDENTS, FOR SENIORS SERVED BY AFFILIATE ORGANIZATIONS, AND FOR OTHERS IN THE COMMUNITY. 0 0 1134180 991095 0 GRANTS AND ALLOCATIONS / OUTLAYS ACCORDING TO DONORS SPECIFIED PURPOSES. 1134180 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 12 0 1 0 0 0 0 0 0 1 1 0 0 0 0 X 8 8 0 1 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 OR X SHERI LOYA 5418577644 1 WEST MAIN SUITE 303 MEDFORD OR 97501 X RON MCCUNE TREASURER 1.00 X X 0 0 0 JASON BROESDER DIRECTOR (THRU 6/2014) 1.00 X 0 0 0 MARC BAYLISS CHAIR 1.00 X X 0 0 0 ELLEN WALDMAN SECRETARY 1.00 X X 0 0 0 TIM BROPHY DIRECTOR 1.00 X 0 0 0 DON HILDEBRAND DIRECTOR 1.00 1.00 X 0 0 0 JIM ELLIS DIRECTOR 1.00 X 0 0 0 NILS NILSSON DIRECTOR 1.00 X 0 0 0 JOHN GERLING DIRECTOR (THRU 6/2014) 1.00 X 0 0 0 DIANE HEARTH DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 333141 735556 198208 1068697 284657 284657 14355954 12668962 1686992 1686992 1686992 228065 333141 128497 99568 99568 3139914 0 0 2071217 901531 901531 89564 89564 88830 88830 6386 6386 7143 7143 11776 11776 1700 1700 27825 27825 28032 28032 3587 3587 5801 5801 4978 4978 9701 9701 PROGRAM FUND EXPENSES 128406 128406 FACILITY SERVICE EXPENS 19219 19219 1334479 1134180 200299 0 178498 261770 234809 9024 123222 14984 1976 4435 4416 41600 26579 9361 15021 11158490 12356999 11609601 12763404 216655 148241 72412 99613 289067 247854 X 6326223 7664299 3630011 3484432 1364300 1366819 11320534 12515550 11609601 12763404 X 1805435 -724617 114198 X 0 1 X 1 0 X 1214017 1015028 668538 470020 1068697 4436300 1214017 1015028 668538 470020 1068697 4436300 69152 4367148 218677 236376 271196 240248 284654 1251151 5687451 1109551 0.76790 0.73800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1364300 100 2419 1366819 1366702 1031 -3433 1364300 1366512 50 140 1366702 1373663 -4648 2503 1366512 1382813 610 -9760 1373663 0.00000 1.00000 0.00000 1 0 41600 26579 15021 15021 DUE TO AFFILIATES 99613 99613 X 2630167 -724617 -724617 3354784 27825 -242695 -214870 3139914 1435151 128497 128497 1306654 27825 27825 1334479 PART V, LINE 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF VARIOUS INDIVIDUAL FUNDS ESTABLISHED FOR VARIOUS PURPOSES. PART X, LINE 2: THE FOUNDATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON 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 FOUNDATION RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OPERATING EXPENSES. AT SEPTEMBER 30, 2014 AND 2013, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: ACTUARIAL CHANGE ON GIFT ANNUITIES RECEIVABLE -114,198. SPECIAL EVENT EXPENSES -128,497. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 128,497. GOLF TOURNAMENT 164790 134933 29857 35052 MANOR SALE 321758 160879 160879 92320 1 74658 37329 37329 1125 561206 333141 228065 128497 128497 99568 1 ROGUE VALLEY MANOR INC 1200 MIRA MAR AVENUE MEDFORD OR 97504 930453216 501(C)(3) 901531 RESIDENT PROGRAM SUPPORT 1 0 SCHOLARSHIPS 71 89564 PART I, LINE 2: THE USE OF GRANT FUNDS IS MONITORED BY THE BOARD OF DIRECTORS AND IS REVIEWED QUARTERLY FOR PROPRIETY. X 198208 APPRAISED VALUE 0 0 1 1 PART I, LINE 32B: RVM FOUNDATION USED VOLUNTEERS TO SELL NON-CASH CONTRIBUTIONS ON CRAIGSLIST AND/OR EBAY. THE RVM FOUNDATION ALSO OCCASIONALLY USED CONSIGNMENT AND PROFESSIONAL HELP WITH AUTO SALES. FORM 990, PART VI, SECTION A, LINE 3 ROGUE VALLEY MANOR FOUNDATION, INC. DELEGATES MANAGEMENT TO ROGUE VALLEY MANOR. FORM 990, PART VI, SECTION A, LINE 4 THE FOLLOWING IS THE SIGNIFICANT CHANGE MADE TO THE FORMER 9/26/12 RVMF BYLAWS BY ADOPTION OF THE 11/20/13 BYLAWS: AMENDED TO INCLUDE LANGUAGE REGARDING THE ELECTION AND TERM OF RESIDENT DIRECTORS OF ROGUE VALLEY MANOR TO THE FOUNDATION'S BOARD OF DIRECTORS. THE FOLLOWING IS THE SIGNIFICANT CHANGE MADE TO THE FORMER 11/20/13 RVMF BYLAWS BY ADOPTION OF THE 11/3/14 BYLAWS: 1. ESTABLISHING AN AMOUNT THAT NON-BUDGETED EXPENDITURES IN A FISCAL YEAR ARE NOT TO EXCEED $250,000, WITH CUMULATIVE NON BUDGETED EXPENDITURES IN A FISCAL YEAR ARE NOT TO EXCEED $500,000. 2. CHANGING THE NUMBER OF DIRECTORS FROM 7-25 AS SET FROM TIME TO TIME TO ESTABLISHING THE AMOUNT OF DIRECTORS BETWEEN 9 AND 12. 3. THE FOUNDATION DIRECTOR MAY FORM COMMITTEES. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE MEMBER, ROGUE VALLEY MANOR. FORM 990, PART VI, SECTION A, LINE 7A ROGUE VALLEY MANOR HAS THE RIGHT TO ELECT FOUNDATION DIRECTORS FROM NOMINEES SELECTED BY THE FOUNDATION BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B SOME DECISIONS OF THE BOARD ARE SUBJECT TO APROVAL BY ROGUE VALLEY MANOR AS DESCRIBED IN ARTICLE I, SECTION 4 OF THE ORGANIZATION'S BYLAWS. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS CURRENTLY BEING REVIEWED BY THE CFO, ASSISTANT CONTROLLER AND THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY AND QUESTIONNAIRE ARE SENT TO ALL BOARD MEMBERS AND KEY EMPLOYEES ANNUALLY. THERE ARE TWO POLICIES RELATED TO CONFLICTS OF INTEREST: 1) BOARD OF DIRECTORS; 2) KEY EMPLOYEES, WHICH IDENTIFY THE PURPOSE, DEFINITIONS, AND PROCEDURES. IF A CONFLICT IS SELF-IDENTIFIED BY A BOARD MEMBER OR KEY EMPLOYEE IN THE QUESTIONNAIRE AND/OR MEETING, PROCEDURES ARE FOLLOWED AND DOCUMENTED ACCORDING TO THE POLICY. FORM 990, PART VI, SECTION C, LINE 19 ALL REQUESTS GO THROUGH THE CORPORATE COUNSEL. FORM 990, PART XI, LINE 9: ACTUARIAL CHANGE ON GIFT ANNUITIES RECEIVABLE 114,198. ROGUE VALLEY MANOR 1 WEST MAIN SUITE 303 MEDFORD OR 97501 930453216 SENIOR HOUSING OR 501(C)(3) LINE 9 PACIFIC RETIREMENT SERVICES INC 0 RVM HOUSING CORPORATION 1 WEST MAIN SUITE 303 MEDFORD OR 97501 930864466 SENIOR HOUSING OR 501(C)(3) LINE 9 PACIFIC RETIREMENT SERVICES INC 0 RVM ASHLAND HOUSING CORPORATION 1 WEST MAIN SUITE 303 MEDFORD OR 97501 930942933 SENIOR HOUSING OR 501(C)(3) LINE 9 PACIFIC RETIREMENT SERVICES INC 0 RVM GRANTS PASS HOUSING CORPORATION 1 WEST MAIN SUITE 303 MEDFORD OR 97501 943136037 SENIOR HOUSING OR 501(C)(3) LINE 9 PACIFIC RETIREMENT SERVICES INC 0 RVM ROSEBURG HOUSING CORPORATION 1 WEST MAIN SUITE 303 MEDFORD OR 97501 943179782 SENIOR HOUSING OR 501(C)(3) LINE 9 PACIFIC RETIREMENT SERVICES INC 0 RVM MYRTLE CREEK HOUSING CORPORATION 1 WEST MAIN SUITE 303 MEDFORD OR 97501 943162074 SENIOR HOUSING OR 501(C)(3) LINE 9 PACIFIC RETIREMENT SERVICES INC 0 RVM BEND HOUSING CORPORATION 1 WEST MAIN SUITE 303 MEDFORD OR 97501 943163349 SENIOR HOUSING OR 501(C)(3) LINE 9 PACIFIC RETIREMENT SERVICES INC 0 RVM FORT WORTH I HOUSING CORPORATION 1 WEST MAIN SUITE 303 MEDFORD OR 97501 311520436 SENIOR HOUSING TX 501(C)(3) LINE 9 PACIFIC RETIREMENT SERVICES INC 0 RVM FORT WORTH II HOUSING CORPORATION 1 WEST MAIN SUITE 303 MEDFORD OR 97501 311587415 SENIOR HOUSING TX 501(C)(3) LINE 9 PACIFIC RETIREMENT SERVICES INC 0 RVM MEDFORD III HOUSING CORPORATION 1 WEST MAIN SUITE 303 MEDFORD OR 97501 311587418 SENIOR HOUSING OR 501(C)(3) LINE 9 PACIFIC RETIREMENT SERVICES INC 0 RVM ROSEBURG II HOUSING CORPORATION 1 WEST MAIN SUITE 303 MEDFORD OR 97501 311587420 SENIOR HOUSING OR 501(C)(3) LINE 9 PACIFIC RETIREMENT SERVICES INC 0 RVM GRANTS PASS II HOUSING CORPORATION 1 WEST MAIN SUITE 303 MEDFORD OR 97501 311662259 SENIOR HOUSING OR 501(C)(3) LINE 9 PACIFIC RETIREMENT SERVICES INC 0 RVM DAVIS HOUSING CORPORATION 1 WEST MAIN SUITE 303 MEDFORD OR 97501 311662208 SENIOR HOUSING CA 501(C)(3) LINE 9 PACIFIC RETIREMENT SERVICES INC 0 RVM MYRTLE CREEK II HOUSING CORPORATION 1 WEST MAIN SUITE 303 MEDFORD OR 97501 311715321 SENIOR HOUSING OR 501(C)(3) LINE 9 PACIFIC RETIREMENT SERVICES INC 0 RVM PORTLAND HOUSING CORPORATION 1 WEST MAIN SUITE 303 MEDFORD OR 97501 311780332 SENIOR HOUSING OR 501(C)(3) LINE 9 PACIFIC RETIREMENT SERVICES INC 0 RVM PORTLAND II HOUSING CORPORATION 1 WEST MAIN SUITE 303 MEDFORD OR 97501 300037898 SENIOR HOUSING OR 501(C)(3) LINE 9 PACIFIC RETIREMENT SERVICES INC 0 RVM CENTRAL POINT HOUSING CORPORATION 1 WEST MAIN SUITE 303 MEDFORD OR 97501 300315618 SENIOR HOUSING OR 501(C)(3) LINE 9 PACIFIC RETIREMENT SERVICES INC 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0