2025-11-29T19:06:51-08:00 2025-06-30 830415372 Lefor & Rapp LLC 2735 12th St SE Ste 200 Salem OR 97302 990 2024-07-01 931092457 ELDERSERV ELDE 5033973783 36070 PITTSBURG RD SAINT HELENS OR 97051 Ellen Bailey Treasurer 5033973783 2025-11-25 true true Amy L Rapp CPA P01231955 5033645851 2025-11-29 2024 2025-03-06 01:10:19Z Ellen Bailey 36070 Pittsburg Rd Saint Helens OR 97051 1876736 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. 9 9 0 0 0 0 0 1883271 1868605 9650 8131 0 1892921 1876736 5623 825 0 0 0 0 1892709 1876615 1898332 1877440 -5411 -704 1153015 1104631 218068 177831 934947 926800 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 1756940 825 1868605 35 unit assisted living facility - Provided housing and services to elderly/disabled, (including low income), individuals. 1756940 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 9 9 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 Tim Rotter Sgt at Arms 1.00 X 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 Connie Anderson Board Member 1.00 X 0 0 0 Rene Leland Pres Elect 2.00 X X 0 0 0 false false false Rent / Services 623990 1868605 0 0 1868605 8131 0 8131 1876736 1868605 0 8131 825 825 102414 0 102414 0 1216 1216 0 0 12500 0 12500 0 8098 8098 0 0 11051 11051 0 0 148053 148053 0 0 179 179 0 0 5743 5743 0 0 92347 92347 0 0 3520 0 3520 0 Wages - leased employees 965693 965693 0 0 Health/workers comp ins 118712 118712 0 0 Payroll taxes - leased employees 92461 92461 0 0 Supplies 225181 224261 920 0 89447 88301 1146 0 1877440 1756940 120500 0 107840 62539 284090 282996 64648 150690 20411 0 35865 17288 3046425 2578291 555650 468134 84511 122984 1153015 1104631 101413 113521 105649 46297 11006 18013 218068 177831 X 934947 926800 934947 926800 1153015 1104631 X -704 -7443 X false false false false X 0 0 66119 80122 130000 0 0 276241 1299186 1377962 1750386 1883271 1868605 8179410 0 0 1365305 1458084 1880386 1883271 1868605 8455651 0 777046 745869 937041 1096347 1223317 4779620 777046 745869 937041 1096347 1223317 4779620 3676031 5551 5513 6801 9650 8131 35646 5551 5513 6801 9650 8131 35646 8491297 0.43290 0.44450 0.00420 0.00450 X 0 133077 133077 2234519 2057558 176961 678829 520733 158096 468134 Security Deposits 13745 Escrows 42243 Replacement Reserve 66996 122984 Security Deposit Liability 10265 Prepaid Rent 7748 18013 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 ($7,443) 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.