2014-10-10T12:06:27-05:00 2014-05-31 200079326 DINGUS ZARECOR & ASSOCIATES PLLC 12015 E MAIN AVE SPOKANE VALLEY WA 992066130 990 2013-06-01 911472275 ROCKWOOD RESIDENTS' FOUNDATION ROCK 5095366650 2903 E 25TH AVENUE SUITE OFC SPOKANE WA 99223 JAMES A MAXWELL CFO 5095366650 2014-10-09 true THOMAS DINGUS P00951009 5092420874 2014-10-10 2013 2015-11-30 17:44:51Z ALAN CURRYER CEO 2903 E 25TH AVENUE SUITE OFC SPOKANE WA 99223 1148845 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. 8 8 0 0 923753 237813 0 119664 602599 52303 49631 1095720 890043 402263 424808 0 0 0 0 61183 47373 463446 472181 632274 417862 4296648 4562765 36286 113754 4260362 4449011 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 424808 424808 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 AT HAWTHORNE) FOR COMMUNITY IMPROVEMENTS/ADDITIONS, OTHER RESIDENT PROGRAMS AND SUPPORT FOR EMPLOYEE PROGRAMS. THE FOUNDATION CONTRIBUTED APPROXIMATELY 293,000 TO COMPENSATE FOR RESIDENTS UNABLE TO PAY, APPROXIMATELY 81,000 FOR THE RESIDENT WELLNESS PROGRAM, APPROXIMATELY 26,000 FOR EQUIPMENT PURCHASES, AND APPROXIMATELY 25,000 FOR EMPLOYEE SUPPORT DURING THE YEAR ENDED MAY 31, 2014. 424808 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 8 8 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 NANCY ASTON PAST CHAIR 1.00 X 0 0 0 FRANK FAHA TRUSTEE 1.00 X 0 0 0 BILL LUTZ TRUSTEE 1.00 X 0 0 0 SUE MORRIS VICE CHAIR 1.00 X X 0 0 0 KAY FREEHILL TRUSTEE 1.00 X 0 0 0 DORIS DYER TRUSTEE 1.00 X 0 0 0 ELSA DISTELHORST CHAIR 1.00 X X 0 0 0 MARY HEATH TRUSTEE 1.00 X 0 0 0 ALAN CURRYER CEO 4.00 46.00 X 0 171535 41968 JAMES MAXWELL CFO 6.00 54.00 X 0 123432 29926 JAAK JUHKENTAAL COO 2.00 48.00 X 0 115277 23793 410244 95687 false true false 237813 237813 124309 124309 730099 251809 478290 478290 478290 56624 6993 49631 49631 890043 652230 424808 424808 1461 1461 33831 33831 11784 11784 297 297 472181 424808 47373 0 182274 60581 187239 24714 855005 227310 3072130 4250160 4296648 4562765 2512 3130 33774 110624 36286 113754 X 1042608 1819214 840898 127448 2376856 2502349 4260362 4449011 4296648 4562765 417862 -248127 18914 X true X true X true false X X X false false false SPOKANE UNITED METHODIST HOMES 910715658 9 true true true 424808 1 424808 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3051321 711042 277411 -168994 3870780 2176636 823194 260866 -209375 3051321 2271392 130155 -124507 -100404 2176636 1949851 104137 293110 -75706 2271392 1740406 117310 187197 -95062 1949851 0.42000 0.58000 false false DUE TO SPOKANE UNITED METHODIST HOME 110624 110624 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 EVALUTES THE 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, 2014 AND 2013 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 81546 WELLNESS SUPPORT SPOKANE UNITED METHODIST HOMES RESIDENT SUPPORT 2903 E 25TH AVENUE SUITE OFC SPOKANE WA 99223 910715658 3 292611 RESIDENT SUPPORT SPOKANE UNITED METHODIST HOMES EQUIP CONTRIBUTION 2903 E 25TH AVENUE SUITE OFC SPOKANE WA 99223 910715658 3 25864 EQUIP CONTRIBUTION SPOKANE UNITED METHODIST HOMES EMPLOYEE SUPPORT 2903 E 25TH AVENUE SUITE OFC SPOKANE WA 99223 910715658 3 24787 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 171535 41968 213503 JAMES MAXWELL CFO 123432 29926 153358 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 JAAK JUHKENTAAL SPOKANE UNITED MEHTODIST HOMES OFFICER BUSINESS RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 3 ALAN CURRYER, CHIEF EXECUTIVE OFFICER OF ROCKWOOD RETIREMENT COMMUNITIES, JIM MAXWELL, CHIEF FINANCIAL OFFICER OF ROCKWOOD RETIREMENT COMMUNITIES, AND JAAK JUHKENTAAL, CHIEF OPERATING OFFICER OF ROCKWOOD RETIREMENT COMMUNITIES, WERE DELEGATED THE RESPONSIBILITY OF DAY-TO-DAY MANAGEMENT OF ROCKWOOD RESIDENTS' FOUNDATION. 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 ROCKWOOD RETIREMENT COMMUNITIES, 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 ROCKWOOD RETIREMENT COMMUNITIES 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 ROCKWOOD RETIREMENT COMMUNITIES, A RELATED ORGANIZATION, USES ROCKWOOD RETIREMENT COMMUNITIES' BUDGETING PROCESS, THE ASSHSA-CEMO LEADERSHIP COMPENSATION SURVEY, AND COMPARISON TO OTHER ORGANIZATIONS TO DETERMINE THE COMPENSATION FOR ROCKWOOD RETIREMENT COMMUNITIES' CFO AND COO, WHO ALSO SERVE AS CFO AND COO FOR ROCKWOOD RESIDENTS' FOUNDATION. THE BOARD OF TRUSTEES MUST THEN GIVE FINAL APPROVAL OF THE BUDGET, WHICH INCLUDES THE CFO AND COO'S COMPENSATION. ALAN CURRYER IS THE CHIEF EXECUTIVE OFFICER OF ROCKWOOD RETIREMENT COMMUNITIES, A RELATED ORGANIZATION. JIM MAXWELL IS THE CHIEF FINANCIAL OFFICER OF ROCKWOOD RETIREMENT COMMUNITIES. JAAK JUHKENTAAL IS THE CHIEF OPERATING OFFICER OF ROCKWOOD RETIREMENT COMMUNITIES. THESE INDVIDUALS ARE DELEGATED THE RESPONSIBILITY OF DAY-TO-DAY MANAGEMENT OF ROCKWOOD RESIDENTS' FOUNDATION. THE COMPENSATION INFORMATION DISCLOSED IS ALL PAID BY ROCKWOOD RETIREMENT COMMUNITIES 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 6,993 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 18,914 COST OF GOODS SOLD -6,993 SPOKANE UNITED METHODIST HOMES DBA ROCKWOOD RETIREMENT COMMUNITIES 2903 E 25TH AVENUE SUITE OFC SPOKANE WA 99223 910715658 HOUSING WA 501C3 9 N/A false APPLEWAY COURT 202 2903 E 25TH AVENUE SUITE OFC 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 false false true true false false false false SPOKANE UNITED METHODIST HOMES B 424808 FMV SPOKANE UNITED METHODIST HOMES O 82705 FMV