2011-10-11T18:11:47-05:00 2011-05-31 DINGUS ZARECOR & ASSOCIATES 12015 E MAIN STE A SPOKANE VALLEY WA 99206 990 2010-06-01 911472275 ROCKWOOD RESIDENTS' FOUNDATION ROCK 5095366650 2903 E 25TH AVENUE SUITE OFC SPOKANE WA 99223 JAMES A MAXWELL 5095366650 2011-10-11 true THOMAS DINGUS 5092420874 2011-10-11 2010 2016-03-07 17:11:31Z ALAN CURRYER CEO 2903 E 25TH AVENUE SUITE OFC SPOKANE WA 99223 392112 false X N/A X 1990 WA ROCKWOOD RESIDENTS' FOUNDATION WAS INCORPORATED FOR THE SOLE PURPOSE OF ASSISTING SPOKANE UNITED METHODIST HOMES (ROCKWOOD SOUTH AND ROCKWOOD AT HAWTHORNE) IN CARRYING OUT ITS MISSION OF PROVIDING THE HIGHEST QUALITY RESIDENTIAL ACCOMODATIONS, SERVICE, AND HEALTH CARE. 10 10 0 0 116458 165376 0 135853 159694 47798 19182 300109 344252 139657 152574 0 0 0 0 23563 32227 163220 184801 136889 159451 2723450 3191979 16848 10456 2706602 3181523 X ROCKWOOD RESIDENTS' FOUNDATION WAS INCORPORATED FOR THE SOLE PURPOSE OF ASSISTING SPOKANE UNITED METHODIST HOMES (ROCKWOOD SOUTH AND ROCKWOOD AT HAWTHORNE) IN CARRYING OUT ITS MISSION OF PROVIDING THE HIGHEST QUALITY RESIDENTIAL ACCOMODATIONS, SERVICE, AND HEALTH CARE. false false 152574 152574 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. DURING THE YEAR ENDED MAY 31, 2011, THE FOUNDATION CONTRIBUTED APPROXIMATELY 49,000 TO COMPENSATE FOR RESIDENTS UNABLE TO PAY, APPROXIMATELY 61,000 FOR THE RESIDENT WELLNESS PROGRAM, APPROXIMATELY 35,000 FOR EQUIPMENT PURCHASES, AND APPROXIMATELY 7,000 FOR EMPLOYEE SUPPORT. 152574 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 false true 0 0 true 0 false false 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 NANCY ASTON 1.00 X X 0 0 0 LASA KAUL 1.00 X 0 0 0 JIM MITCHELL 1.00 X 0 0 0 BETTY SCOTT 1.00 X 0 0 0 SUE MORRIS 1.00 X 0 0 0 DR JONATHAN HOLLOWAY 1.00 X 0 0 0 GENNY KEELER 1.00 X X 0 0 0 ELSA DISTELHORST 1.00 X 0 0 0 CONNIE MILTON 1.00 X 0 0 0 STAN FERGIN 1.00 X X 0 0 0 ALAN CURRYER 4.00 X 0 164125 16510 JAAK JUHKENTAAL 2.00 X 0 112925 12339 JAMES MAXWELL 6.00 X 0 105250 12685 382300 41534 false true false 165376 165376 69452 69452 131997 41755 90242 90242 90242 25287 6105 19182 19182 344252 178876 152574 152574 1101 1101 15451 15451 15421 15421 254 254 184801 152574 32227 0 137220 141651 93677 539772 166343 203737 117062 137247 2209148 2169572 2723450 3191979 2454 2671 14394 7785 16848 10456 X 406364 476647 230541 472149 2069697 2232727 2706602 3181523 2723450 3191979 X 159451 315470 X true false false false X X X false false false SPOKANE UNITED METHODIST HOMES 910715658 9 true true true 152574 1 152574 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false 1949851 104137 293110 -75706 2271392 1740406 117310 187197 -95062 1949851 1765212 245202 -98270 -171738 1740406 0.06000 0.94000 false false false ANNUITIES PAYABLE 7785 7785 LIABILITY UNDER FIN 48 FOOTNOTE 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, 2011 AND 2010, 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 61000 WELLNESS SUPPORT SPOKANE UNITED METHODIST HOMES RESIDENT SUPPORT 2903 E 25TH AVENUE SUITE OFC SPOKANE WA 99223 910715658 3 49457 RESIDENT SUPPORT SPOKANE UNITED METHODIST HOMES EQUIP CONTRIBUTION 2903 E 25TH AVENUE SUITE OFC SPOKANE WA 99223 910715658 3 34511 EQUIP CONTRIBUTION SPOKANE UNITED METHODIST HOMES EMPLOYEE SUPPORT 2903 E 25TH AVENUE SUITE OFC SPOKANE WA 99223 910715658 3 7606 EMPLOYEE SUPPORT 1 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES 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 164125 16510 180635 ORGANIZATION'S MISSION FORM 990 - ORGANIZATION'S MISSION ROCKWOOD RESIDENTS' FOUNDATION WAS INCORPORATED FOR THE SOLE PURPOSE OF ASSISTING SPOKANE UNITED METHODIST HOMES (ROCKWOOD SOUTH AND ROCKWOOD AT HAWTHORNE) IN CARRYING OUT ITS MISSION OF PROVIDING THE HIGHEST QUALITY RESIDENTIAL ACCOMODATIONS, SERVICE, AND HEALTH CARE. RELATED PARTY INFORMATION AMONG OFFICERS 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 MANAGEMENT DELEGATED 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. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 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 MANAGEMENT IS SATISFIED WITH THE 990, THE CFO SIGNS THE FORM 8879-EO AUTHORIZING THE PREPARER TO E-FILE THE RETURN. ENFORCEMENT OF CONFLICTS POLICY 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. COMPENSATION PROCESS FOR TOP OFFICIAL 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. COMPENSATION PROCESS FOR OFFICERS 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. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION 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. OTHER CHANGES IN NET ASSETS EXPLANATION FORM 990, PART XI, LINE 5 UNREALIZED GAINS ON INVESTMENTS 274,926 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 40,544 ======== 315,470 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 false true false false false false false false false false false false true true false false false false SPOKANE UNITED METHODIST HOMES B 152574 FMV SPOKANE UNITED METHODIST HOMES M 63374 FMV