2024-11-15T12:42:13-08:00 2024-06-30 830415372 Lefor & Rapp LLC 2735 12th St SE Ste 200 Salem OR 97302 990 2023-07-01 931092457 ELDERSERV ELDE 5033973783 36070 PITTSBURG RD SAINT HELENS OR 97051 Ellen Bailey Treasurer 5033973783 2024-11-14 true true Amy L Rapp CPA P01231955 5033645851 2024-11-15 2023 2024-10-15 13:58:12Z Ellen Bailey 36070 Pittsburg Rd Saint Helens OR 97051 1892921 false X N/A X 1992 OR Elderserv, Inc. exists to enrich the lives and dignity of elders and to help meet the needs of seniors for affordable and appropriate high quality housing in Columbia County. 11 11 0 0 0 0 130000 0 1750386 1883271 6801 9650 0 1887187 1892921 975 5623 0 0 0 0 2053928 1892709 2054903 1898332 -167716 -5411 1238862 1153015 295842 218068 943020 934947 Elderserv, Inc. exists to enrich the lives and dignity of elders and to help meet the needs of seniors for affordable and appropriate high quality housing in Columbia County. false false 1776822 5623 1883271 35 unit assisted living facility - Provided housing and services to elderly/disabled, (including low income), individuals. 1776822 true false false false false false false false false false true false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 0 false false false false false false false false false false false false X 11 11 false true false false false false false true true false false false false false false false false false OR X ELLEN BAILEY 5033973783 36070 PITTSBURG RD SAINT HELENS OR 97051 X Debra Elliott President 2.00 X X 0 0 0 Karen Russell 1st VP 1.00 X X 0 0 0 Ellen Bailey Treasurer 4.00 X X 0 0 0 Scott Page Board Member 1.00 X 0 0 0 Tim Rotter Sgt at Arms 1.00 X X 0 0 0 Carolyn Miller Board Member 1.00 X 0 0 0 Laurie Hallaian 2nd VP 1.00 X X 0 0 0 Kathy Tinkle Board Member 1.00 X 0 0 0 Margaret Ryan Secretary 1.00 X X 0 0 0 Denisse Aguilera Board Member 1.00 X 0 0 0 Rene Leland Board Member 1.00 X 0 0 0 false false false Rent / Services 623990 1883271 0 0 1883271 9650 0 9650 1892921 1883271 0 9650 5623 5623 102580 0 102580 0 588 588 0 0 14000 0 14000 0 9455 9455 0 0 11147 11147 0 0 150708 150708 0 0 384 384 0 0 4859 4743 116 0 101485 101485 0 0 3520 0 3520 0 Wages - leased employees 1000856 1000856 0 0 Health/workers comp ins 117468 117468 0 0 Payroll taxes - leased employees 96909 96909 0 0 Supplies 211089 210374 715 0 67661 67082 579 0 1898332 1776822 121510 0 53352 107840 309239 284090 59581 64648 42134 20411 47822 35865 3034150 2478500 654569 555650 72165 84511 1238862 1153015 105062 101413 162395 105649 28385 11006 295842 218068 X 943020 934947 943020 934947 1238862 1153015 X -5411 -2662 X false false false false X 0 0 66119 80122 130000 0 276241 1550786 1299186 1377962 1750386 1883271 7861591 0 0 1550786 1365305 1458084 1880386 1883271 8137832 0 948464 777046 745869 937041 1096347 4504767 948464 777046 745869 937041 1096347 4504767 3633065 8883 5551 5513 6801 9650 36398 8883 5551 5513 6801 9650 36398 8174230 0.44450 0.44410 0.00450 0.00430 X 0 133077 133077 2222244 1986038 236206 678829 492462 186367 555650 Security Deposits 11745 Escrows 14833 Replacement Reserve 57933 84511 Security Deposit Liability 9605 Prepaid Rent 1401 11006 X Pt X, Line 2 Income Taxes The project is exempt from federal income tax under Section 501(C)(3) of the Internal Revenue Code and Oregon excise tax under ORS 317.080. Accordingly, no provision for income tax is reflected in the financial statements. The organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The organizations federal and state income tax returns are subject to possible examination by the taxing authorities until the expiration of the related statutes of limitations on those tax returns. In general, the federal and state income tax returns have a three year statute of limitations. Pt XII, Line 4b Book / Tax Depreciation Difference Pt VI, Line 3 The organization contracted with H2 Management LLC for the management of their assisted living facility. Pt VI, Line 19 Documents are held by the property management company and kept at the project site and are available to the public upon request. Pt XI Book / Tax Depreciation difference ($2,662) Pt VI, Line 11b The 990 is prepared by an independent CPA and reviewed by the board members at the next available board meeting after the 990 is prepared. The 990 is always reviewed by the board treasurer, as well as another board member (such as the president) prior to filing. Other Pt XII, Line 2b - The organizations financial statements as a whole are not audited by an independent accountant; however, the organization has a program specific audit performed by an independent accountant annually.