2024-04-08T09:56:51-04:00 2023-05-31 200079326 DINGUS ZARECOR & ASSOCIATES PLLC 12015 E MAIN AVE SPOKANE VALLEY WA 99206 990 2022-06-01 911472275 ROCKWOOD RESIDENTS' FOUNDATION ROCK 5095366650 2903 E 25TH AVENUE SUITE OFC SPOKANE WA 99223 JAMES MAXWELL VP FINANCE/CFO 5095366650 2024-03-15 true JAMES MAXWELL 999009999 false THOMAS DINGUS P00951009 5092420874 2024-04-08 2022 2023-04-26 12:10:37Z JAMES MAXWELL 2903 E 25TH AVENUE SPOKANE WA 99223 1122960 false X N/A X 1990 WA TO ASSIST ROCKWOOD RETIREMENT COMMUNITIES IN CARRYING OUT ITS MISSION - TO PROVIDE HOUSING AND SERVICES FOR SENIORS WITH A COMMITMENT TO EXCELLENCE IN PROMOTING INDEPENDENCE, WELLNESS AND LIFELONG VITALITY. 10 10 0 10 0 1438419 772165 0 205073 175437 70293 133232 1713785 1080834 466675 616654 0 0 0 0 30013 42714 496688 659368 1217097 421466 9211984 9419389 151745 180706 9060239 9238683 TO ASSIST ROCKWOOD RETIREMENT COMMUNITIES IN CARRYING OUT ITS MISSION - TO PROVIDE HOUSING AND SERVICES FOR SENIORS WITH A COMMITMENT TO EXCELLENCE IN PROMOTING INDEPENDENCE, WELLNESS AND LIFELONG VITALITY. false false 616654 616654 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 HILL AND ROCKWOOD AT WHITWORTH) FOR COMMUNITY IMPROVEMENTS/ADDITIONS, OTHER RESIDENT PROGRAMS AND SUPPORT FOR EMPLOYEE PROGRAMS. THE FOUNDATION CONTRIBUTED APPROXIMATELY 270,000 TO COMPENSATE FOR RESIDENTS UNABLE TO PAY, APPROXIMATELY 84,000 FOR THE RESIDENT WELLNESS PROGRAM, APPROXIMATELY 216,000 FOR EQUIPMENT PURCHASES, AND APPROXIMATELY 47,000 FOR EMPLOYEE SUPPORT DURING THE YEAR ENDED MAY 31, 2023. 616654 true true false false false false false false false true false false false false true true false true false false false false false false true 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 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 true true true true false WA X CHARLES WELLS 5095366650 2903 E 25TH AVENUE SUITE OFC SPOKANE WA 99223 ALAN CURRYER PRESIDENT/CE 4.00 46.00 X 0 328233 35080 JAMES MAXWELL VP FINANCE/C 6.00 54.00 X 0 220478 24605 JUDI YOUNG CHAIR 1.00 X X 0 0 0 PATTY CONATY VICE CHAIR 1.00 X X 0 0 0 SID BARTH TRUSTEE 1.00 X 0 0 0 DORIS DYER TRUSTEE 1.00 X 0 0 0 PETER JOSS TRUSTEE 1.00 X 0 0 0 HARRIET VAN WYCK TRUSTEE 1.00 X 0 0 0 LOIS THOMASON TRUSTEE 1.00 X 0 0 0 HAL HUNT TRUSTEE 1.00 X 0 0 0 CHRISTI SMITH TRUSTEE 1.00 X 0 0 0 DIANE KELLY TRUSTEE 1.00 X 0 0 0 548711 59685 false true false 772165 772165 178124 178124 37500 40187 -2687 -2687 -2687 35911 35911 35911 99260 1939 97321 97321 1080834 308669 616654 616654 22500 22500 13430 13430 2758 2758 4026 4026 659368 616654 42714 0 593 66673 2929 80927 287088 280093 8748622 8741123 172752 250573 9211984 9419389 151745 180706 151745 180706 X 3324971 2734011 5735268 6504672 9060239 9238683 9211984 9419389 X 421466 -200334 -42688 X true X true X true false X X 1 SPOKANE UNITED METHODIST HOMES 910715658 10 true 616654 0 1 616654 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 7463860 622359 -32606 -385417 7668196 7188478 1236876 -657985 -303509 7463860 5639797 362047 1453634 -267000 7188478 5275995 247041 377261 -260500 5639797 5139732 281229 82534 -227500 5275995 0.30000 0.70000 false false ANNUITY PAYABLE FROM CRT 180706 180706 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, 2023 AND 2022, THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. AUCTION 35911 35911 35911 35911 35911 true SPOKANE UNITED METHODIST HOMES WELLNESS SUPPORT 2903 E 25TH AVENUE SUITE OFC SPOKANE WA 99223 910715658 3 83547 WELLNESS SUPPORT SPOKANE UNITED METHODIST HOMES RESIDENT SUPPORT 2903 E 25TH AVENUE SUITE OFC SPOKANE WA 99223 910715658 3 270000 RESIDENT SUPPORT SPOKANE UNITED METHODIST HOMES EQUIP CONTRIBUTION 2903 E 25TH AVENUE SUITE OFC SPOKANE WA 99223 910715658 3 216027 EQUIP CONTRIBUTION SPOKANE UNITED METHODIST HOMES EMPLOYEE SUPPORT 2903 E 25TH AVENUE SUITE OFC SPOKANE WA 99223 910715658 3 47080 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. false false false false false false false false false ALAN CURRYER PRESIDENT/CEO 313233 15000 26223 8857 363313 JAMES MAXWELL VP FINANCE/CFO 205278 15200 17704 6901 245083 FORM 990, PAGE 6, PART VI, LINE 2 ALAN CURRYER SPOKANE UNITED METHODIST HOMES OFFICER BUSINESS RELATIONSHIP JAMES 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 COMPILATION OF 990S OF 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 AND MAKES THE FINAL DECISION ON THE CEO'S COMPENSATION. THE BOARD AS A WHOLE THEN REVIEWS THIS DECISION. 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 AND THE COMPILATION OF 990S OF OTHER ENTITIES IN THE SAME AND SIMILAR INDUSTRIES 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. JAMES MAXWELL IS THE CHIEF FINANCIAL OFFICER OF SPOKANE UNITED METHODIST HOMES. THESE INDIVIDUALS 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 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT -42,688 SPOKANE UNITED METHODIST HOMES DBA ROCKWOOD RETIREMENT COMMUNITITE 2903 E 25TH AVENUE SPOKANE WA 99223 910715658 HOUSING WA 501C3 10 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 true false false false false false false false true false true true false false false false