FRIENDSVIEW MANOR: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: FRIENDSVIEW MANOR (EIN 93-0478660)
Tax period: 2012-08-01 to 2013-07-31
Filed: 2014-06-16
IRS object ID: 201441679349301559
Schema version: 2012v2.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule I
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-06-16T13:54:13-07:00	Timestamp
Tax Period End Date	2013-07-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Hansen Hunter & Co PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	8930 SW Gemini Drive	AddressLine1
City	Beaverton	City
State	OR	State
ZIP Code	97008	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-08-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	930478660	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Friendsview Manor	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	FRIE	NameControl
Phone	5035383144	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1301 E Fulton St	AddressLine1
City	Newberg	City
State	OR	State
ZIP Code	97132	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Dave Hampton	Name
Title	CFO	Title
Date Signed	2014-06-16	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Cynthia J Heuberger	Name
PTIN	P00166783	PTIN
Phone	5032442134	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Becky Ankeny	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1301 E Fulton St	AddressLine1
City	Newberg	City
State	OR	State
ZIP Code	97132	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	10511096	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c3	X	Organization501c3
Web Site	www.friendsview.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1956	YearFormation
State Legal Domicile	OR	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE ACTIVE RESIDenTIAL LIVING AND QUALITY CONTINUING CARE TO SENIORS IN A CHRIST-CENTERED COMMUNITY.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	15	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	14	NbrIndependentVotingMembers
Total Nbr Employees	211	TotalNbrEmployees
Total Nbr Volunteers	45	TotalNbrVolunteers
Total Gross UBI	33816	TotalGrossUBI
Net Unrelated Business Txbl Income	6673	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	107254	ContributionsGrantsPriorYear
Contributions Grants Current Year	96634	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	10108913	ProgramServiceRevenuePriorYear
Program Service Revenue CY	10222205	ProgramServiceRevenueCY
Investment Income Prior Year	52679	InvestmentIncomePriorYear
Investment Income Current Year	158441	InvestmentIncomeCurrentYear
Other Revenue Prior Year	32010	OtherRevenuePriorYear
Other Revenue Current Year	33816	OtherRevenueCurrentYear
Total Revenue Prior Year	10300856	TotalRevenuePriorYear
Total Revenue Current Year	10511096	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	4372	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	8531	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	4211295	SalariesEtcPriorYear
Salaries Etc Current Year	4645761	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	17655	TotalFundrsngExpCurrentYear
Other Expense Prior Year	5439037	OtherExpensePriorYear
Other Expenses Current Year	5322154	OtherExpensesCurrentYear
Total Expenses Prior Year	9654704	TotalExpensesPriorYear
Total Expenses Current Year	9976446	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	646152	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	534650	RevenuesLessExpensesCY
Total Assets BOY	42401878	TotalAssetsBOY
Total Assets EOY	42015202	TotalAssetsEOY
Total Liabilities BOY	49442309	TotalLiabilitiesBOY
Total Liabilities EOY	45789504	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-7040431	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-3774302	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE ACTIVE RESIDenTIAL LIVING AND QUALITY CONTINUING CARE TO SENIORS IN A CHRIST-CENTERED COMMUNITY.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	8621742	Expense
Grants	8531	Grants
Revenue	10222205	Revenue
Description	FRIENDSVIEW MANOR, UNDER CONTINUING CARE AGREEMENTS, PROVIDES ITS RESIDENTS WITH LIVING ACCOMMODATIONS, FOOD SERVICE, NURSING SERVICES AND HOUSEKEEPING SERVICES. FRIENDSVIEW'S CLINICAL SERVICES ARE LICENSED AS AN INTERMEDIATE CARE FACILITY AND A RESIDENTIAL CARE FACILITY. RESIDENTS PAY AN ENTRY FEE AND MONTHLY FEES. MONTHLY FEES ARE SUBJECT TO CHANGE ON FORTY-FIVE DAYS NOTICE. FRIENDSVIEW DOES NOT PARTICIPATE IN MEDICARE OR MEDICAID AND PROVIDES ASSISTANCE TO RESIDENTS THAT HAVE OUTLIVED THEIR FINANCIAL RESOURCES OR NEED HELP PAYING FOR THEIR CARE THROUGH THE RESIDENT ASSISTANCE FUND.	Description
Total Program Service Expense	8621742	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	true	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	22	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	211	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Number Of8282 Filed	0	NumberOf8282Filed
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	15	NbrVotingGoverningBodyMembers
Number Independent Voting Members	14	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	OR	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Dave Hampton	NamePerson
Telephone Number	5035383144	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1301 E Fulton St	AddressLine1
City	Newberg	City
State	OR	State
ZIP Code	97132	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (18 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
Betty Hockett
Director	1.00	0.00	X	0	0	0
LaVerne Biel
Secretary	1.00	0.00	X	0	0	0	X
Brian Beals
Director	1.00	0.00	X	0	0	0
Dave Hampton
Director	1.00	0.00	X	0	0	0
Vicki Stave
Director	1.00	0.00	X	0	0	0
Bruce Longstroth
Director	1.00	0.00	X	0	0	0
Dwight Kimberley
Director	1.00	0.00	X	0	0	0
Cindy Johnson
Director	1.00	0.00	X	0	0	0
Ken Beebe
Director	1.00	0.00	X	0	0	0
James Oberholtzer
Director	1.00	0.00	X	0	0	0
Jennifer Perez
Treasurer	1.00	0.00	X	0	0	0	X
Mike Goins
Interim CFO	40.00	0.00	X	9869	0	0	X
Becky Ankeny
Chair	1.00	0.00	X	0	0	0	X
Sally Kingery
Director	1.00	0.00	X	0	0	0
Steve Gulley
Vice Chair	1.00	0.00	X	0	0	0	X
Elizabeth Comfort
Former CFO	40.00	0.00		93408	0	8856	X
Sue Blackburn
Former CFO	40.00	0.00		0	0	0	X
Todd Engle
Executive Direc	40.00	0.00		102036	0	9304	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	205313	TotalReportableCompFromOrg
Total Other Compensation	18160	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
All Other Contributions	96634	AllOtherContributions
Total Contributions	96634	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
OTHER RESIDENT SERVICES	623000	1813215	1813215
HEALTH CENTER FEES	623000	2551692	2551692
RESIDENT FEES	623000	5857298	5857298

Field	Value	IRS element (for citing)
Total Program Service Revenue	10222205	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	64310	TotalRevenueColumn
Exclusion	$64,310	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	94131	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	94131	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	94131	TotalRevenueColumn
Exclusion	$94,131	ExclusionAmount

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	CATERING	Description
Business Code	722320	BusinessCode
Total Revenue Column	33816	TotalRevenueColumn
Unrelated Business Revenue	33816	UnrelatedBusinessRevenue

Field	Value	IRS element (for citing)
Total Other Revenue	33816	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	10511096	TotalRevenueColumn
Related Or Exempt Function Income	10222205	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	33816	UnrelatedBusinessRevenue
Exclusion	$158,441	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	659	Total
Program Services	659	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	7872	Total
Program Services	7872	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	223473	Total
Management And General	223473	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	3635018	Total
Program Services	3163045	ProgramServices
Management And General	471973	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	55967	Total
Program Services	50539	ProgramServices
Management And General	5428	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	326638	Total
Program Services	306109	ProgramServices
Management And General	20529	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	404665	Total
Program Services	354571	ProgramServices
Management And General	50094	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	10115	Total
Management And General	10115	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	29650	Total
Management And General	29650	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	380077	Total
Program Services	246969	ProgramServices
Management And General	115453	ManagementAndGeneral
Fundraising	17655	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	57335	Total
Management And General	57335	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	14558	Total
Management And General	14558	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	928599	Total
Program Services	874803	ProgramServices
Management And General	53796	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	28613	Total
Program Services	14368	ProgramServices
Management And General	14245	ManagementAndGeneral

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	1180567	Total
Program Services	1112174	ProgramServices
Management And General	68393	ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	1224462	Total
Program Services	1153526	ProgramServices
Management And General	70936	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	96674	Total
Program Services	91073	ProgramServices
Management And General	5601	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
HEALTH CENTER SUPPLIES	90386	90386
PROPERTY TAXES	226479	213358	13121
EQUIPMENT RENTAL & MAINT.	236180	230943	5237
FOOD COSTS	527961	527961

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	290498	Total
Program Services	183386	ProgramServices
Management And General	107112	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	9976446	Total
Program Services	8621742	ProgramServices
Management And General	1337049	ManagementAndGeneral
Fundraising	17655	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	3566568	BOY
EOY	3832951	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
EOY	0	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	55606	BOY
EOY	74860	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	26255	BOY
EOY	16119	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	74631	BOY
EOY	78100	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	47470560	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	13329836	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	35029061	BOY
EOY	34140724	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	1421201	BOY
EOY	1671657	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	616979	BOY
EOY	567528	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1611577	BOY
EOY	1633263	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	42401878	BOY
EOY	42015202	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	739083	BOY
EOY	701892	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	17557230	BOY
EOY	17612585	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	21539791	BOY
EOY	21000887	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	2616552	BOY
EOY	2205023	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	6989653	BOY
EOY	4269117	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	49442309	BOY
EOY	45789504	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-7258842	BOY
EOY	-3985573	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	99294	BOY
EOY	89895	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	119117	BOY
EOY	121376	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-7040431	BOY
EOY	-3774302	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	42401878	BOY
EOY	42015202	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	534650	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	2731479	ReconciliationUnrealizedInvest
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	39283	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	28959	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	63659	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	107254	CurrentTaxYearMinus1Year
Current Tax Year	96634	CurrentTaxYear
Total	335789	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8166809	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	9054980	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	9764022	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	10108913	CurrentTaxYearMinus1Year
Current Tax Year	10222205	CurrentTaxYear
Total	47316929	Total

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

Field	Value	IRS element (for citing)
Total	0	Total

Tax Rev Levied For Org Benefit509 TaxRevLeviedForOrgBenefit509

Field	Value	IRS element (for citing)
Total	0	Total

Value Of Svcs Fclts Furnishd By Govt ValueOfSvcsFcltsFurnishdByGovt

Field	Value	IRS element (for citing)
Total	0	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8206092	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	9083939	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	9827681	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	10216167	CurrentTaxYearMinus1Year
Current Tax Year	10318839	CurrentTaxYear
Total	47652718	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8680	CurrentTaxYearMinus4Years
Total	8680	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Total	0	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8680	CurrentTaxYearMinus4Years
Total	8680	Total

Field	Value	IRS element (for citing)
Public Support Total509	47644038	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	125464	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	42153	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	50179	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	57017	CurrentTaxYearMinus1Year
Current Tax Year	64310	CurrentTaxYear
Total	339123	Total

Post1975 UBTI Post1975UBTI

Field	Value	IRS element (for citing)
Total	0	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	125464	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	42153	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	50179	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	57017	CurrentTaxYearMinus1Year
Current Tax Year	64310	CurrentTaxYear
Total	339123	Total

Net Income From Other UBI NetIncomeFromOtherUBI

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	7596	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	-2490	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	3715	CurrentTaxYearMinus1Year
Current Tax Year	7673	CurrentTaxYear
Total	16494	Total

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	372732	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	4350	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	3908	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	5459	CurrentTaxYearMinus1Year
Total	386449	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8704288	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	9138038	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	9879278	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	10282358	CurrentTaxYearMinus1Year
Current Tax Year	10390822	CurrentTaxYear
Total	48394784	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.98450	PublicSupportPercentage509
Prior Year Support Percentage	0.97280	PriorYearSupportPercentage
Investment Income Percentage	0.00700	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.01150	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	119117	BeginningOfYearBalance
Investment Earnings Or Losses	2259	InvestmentEarningsOrLosses
End Of Year Balance	121376	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	119297	BeginningOfYearBalance
Investment Earnings Or Losses	-180	InvestmentEarningsOrLosses
End Of Year Balance	119117	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	115364	BeginningOfYearBalance
Investment Earnings Or Losses	3933	InvestmentEarningsOrLosses
End Of Year Balance	119297	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	110623	BeginningOfYearBalance
Investment Earnings Or Losses	4741	InvestmentEarningsOrLosses
End Of Year Balance	115364	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	150053	BeginningOfYearBalance
Investment Earnings Or Losses	-39430	InvestmentEarningsOrLosses
End Of Year Balance	110623	EndOfYearBalance

Field	Value	IRS element (for citing)
Permanent Endowment EOY Balance	1.00000	PermanentEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1343917	OtherCostOrOtherBasis
Book Value	1343917	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	43199141	OtherCostOrOtherBasis
Depreciation	10861950	Depreciation
Book Value	32337191	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2046336	OtherCostOrOtherBasis
Depreciation	1807234	Depreciation
Book Value	239102	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	881166	OtherCostOrOtherBasis
Depreciation	660652	Depreciation
Book Value	220514	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	34140724	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
Interest Rate Swap	$4,140,617
Application and other deposits	$128,500

Field	Value	IRS element (for citing)
Total Of Amounts	4269117	TotalOfAmounts
Tot Revenue Etc Audited Fincl Stmt	13241740	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	2731479	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	2731479	RevenueNotRptdF990
Revenue Subtotal	10510261	RevenueSubtotal
Other Revenues Not Included	835	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	835	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	10511096	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	9975611	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	9975611	ExpensesSubtotal
Other Expenses Not Included	835	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	835	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	9976446	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Part XII, Line 4b	Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S	Expenses grouped with revenues $835
Part XI, Line 4b	Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S	Expenses grouped with revenues $835

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained
Total Nbr Of501 C3 And Govt Grants	0	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	0	TotalNbrOfOtherOrganizations

Form990 Schedule I Part III Form990ScheduleIPartIII

Field	Value	IRS element (for citing)
Type Of Grant	Employee Scholarships	TypeOfGrant
Number Of Recipients	8	NumberOfRecipients
Amount Of Cash Grant	7872	AmountOfCashGrant

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	Grantmaker's Description of How Grants are Used	Identifier
Explanation	MANAGEMENT AND THE BOARD MONITOR THE USE OF SCHOLARSHIP FUNDS.	Explanation

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	Yamhill County Hospital Authority	BusinessNameLine1

Field	Value	IRS element (for citing)
Issuer EIN	870703148	IssuerEIN
CUSIP Number	98464UAJ5	CUSIPNumber
Date Issued	2007-10-24	DateIssued
Issue Price	23620000	IssuePrice
Description Of Purpose	REFUND 2003 BOND AND REMODEL	DescriptionOfPurpose
Defeased	false	Defeased
On Behalf Of Issuer	false	OnBehalfOfIssuer
Pool Financing	false	PoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Amount Retired	2485000	AmountRetired
Total Proceeds	23620000	TotalProceeds
Refunding Escrow	19322000	RefundingEscrow
Issuance Costs From Proceeds	556619	IssuanceCostsFromProceeds
Capital Expenditures	3741381	CapitalExpenditures
Year Of Subst Completion	2007	YearOfSubstCompletion
Current Refunding	false	CurrentRefunding
Advance Refunding	true	AdvanceRefunding
Final Allocation Made	true	FinalAllocationMade
Adequate Books And Recds Maintaind	true	AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	false	OwningBondFinancedProperty
Any Lease Arrangements	false	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	false	MngmentCntrctBondFinancdPrprty
Any Research Agreements	false	AnyResearchAgreements
Non Qualified Bond Remed Procdrs	true	NonQualifiedBondRemedProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	true	Form8038TFiled
Hedge Identified In Books And Recds	false	HedgeIdentifiedInBooksAndRecds
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGIC
Gross Proceeds Invested	false	GrossProceedsInvested
Written Proc To Monitor Reqs	true	WrittenProcToMonitorReqs

Form990 Schedule K Part V Form990ScheduleKPartV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Proc To Undertk Corrective Action	true	ProcToUndertkCorrectiveAction

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part VI, Line 19	Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	Copies of the governing documents and financial statements are available at the entity's place of business.
Form 990, Part VI, Line 15a	Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	Compensation is determined by a wage matrix that associates each position with a wage grade and assigns 90 day and annual wage increase steps. Exceptions can be made by board decision to freeze annual increases. The wage matrix was developed using comparative local wages from the industry. Annual adjustments to the wage matrix are the responsibility of the board. All compensation recommendations are made by a personnell committee, then go to the board for approval.
Form 990, Part VI, Line 12c	Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	In November of every year, the board development committee updates the board roster and requires each board member to resubmit any conflict of interest information. In addition, any potential situation that arises during the year is brought to the weekly management meeting for discussion and review.
Form 990, Part VI, Line 11b	Form 990, Part VI, Line 11b: Form 990 Review Process	A copy of Form 990 is emailed to organization and reviewed by the governing body. Then approval is made via email.