2024-09-06T07:57:41-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2023-01-01 930477890 TERWILLIGER PLAZA INC TERW 5032264911 2545 SW TERWILLIGER BLVD PORTLAND OR 97201 JUDY O'DONNELL VICE PRES. OF FINANCE & CFO 5032264911 2024-09-03 1 0 KURT BENNION P01469618 6123764500 2024-09-03 2023 2024-08-08 14:25:15Z RYAN MILLER 2545 SW TERWILLIGER BLVD PORTLAND OR 97201 23002222 0 X WWW.TERWILLIGERPLAZA.COM X 1958 OR TERWILLIGER PLAZA EMPOWERS MEMBERS TO MAINTAIN ACTIVE AND ENGAGED LIVES WITHIN A SUPPORTIVE RESIDENTIAL COMMUNITY BY PROVIDING A STIMULATING ENVIRONMENT AND EMBRACING REPRESENTATIVE SELF-GOVERNANCE. 11 11 290 180 0 0 799681 920436 18644290 20096323 -1016650 670502 42198 263355 18469519 21950616 4300 6287 0 0 9630666 10480574 0 0 62029 10755334 13032703 20390300 23519564 -1920781 -1568948 272053829 316428533 256171738 285328001 15882091 31100532 X TERWILLINGER PLAZA EMPOWERS MEMBERS TO MAINTAIN ACTIVE AND ENGAGED LIVES WITHIN A SUPPORTIVE RESIDENTIAL COMMUNITY BY PROVIDING A STIMULATING ENVIRONMENT AND EMBRACING REPRESENTATIVE SELF-GOVERNANCE. 0 0 12405445 6287 12355391 INDEPENDENT LIVING - RETIREMENT APARTMENT SERVICES PROVIDED TO 393 SENIORS, INCLUDING HOUSING, MAINTENANCE, UTILITIES, ACTIVITIES, HOUSEKEEPING, LAUNDRY FACILITIES, EMERGENCY HEALTH SERVICES, LINEN SERVICES, AND MUCH MORE. 5473949 0 5451862 ASSISTED LIVING - LICENSED ASSISTED LIVING AND RESIDENTIAL CARE PROVIDED TO 57 SENIORS INCLUDING 24-HOUR LICENSED NURSE SERVICES, ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, 3 MEALS PER DAY, HOUSING, UTILITIES, ACTIVITIES, HOUSEKEEPING, LAUNDRY AND MUCH MORE. 1845768 0 1838321 FOOD SERVICES - LICENSED RESTAURANTS PROVIDE 88,944 MEALS TO RESIDENTS OF THE INDEPENDENT LIVING FACILITY, STAFF, AND VISITORS. IN ADDITION, THE MAIN KITCHEN ALSO PREPARED, DELIVERED, AND SERVICED 49,707 MEALS TO THE RESIDENTS OF THE ASSISTED LIVING AND RESIDENTIALS CARE FACILITY. 452575 0 450749 IN-HOME SERVICES - LICENSED IN-HOME SERVICE PROVIDED TO 38 RESIDENTS OF TERWILLINGER PLAZA IN THEIR APARTMENT HOME. SERVICES INCLUDE COMPANIONSHIP, LIGHT HOUSEKEEPING, MEDICATION SERVICES, AND ASSISTANCE WITH ACTIVITIES OF DAILY LIVING. 452575 0 450749 20177737 1 1 0 1 0 0 0 0 1 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 72 0 290 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 OR X JUDY O'DONNELL 5038087962 2545 SW TERWILLIGER BLVD PORTLAND OR 97201 RYAN MILLER PRESIDENT & CEO 50.00 2.00 X 264444 0 34154 JUDY O'DONNELL VICE PRESIDENT OF FINANCE & CFO 50.00 2.00 X 187478 0 47311 TERESA OHMART DIRECTOR OF SALES & MARKETING 45.00 0.00 X 157495 0 40117 ANDREA LOREN FITZGERALD COO 50.00 0.00 X 177923 0 15899 AMANDA BRENCHLEY VP OF HEALTH & WELLNESS 48.00 0.00 X 134487 0 33177 SCOTT ESTRELLA VP OF TECHNOLOGY 48.00 0.00 X 148571 0 17815 ROBERT JOHNSON PROJECT MANAGEMENT OFFICE ADVISOR 16.00 0.00 X 130474 0 34239 JO ANNE BAUMANN MARKETING & SALES COUNSELOR 42.00 0.00 X 134226 0 23847 JESSICA MOON BOYLAN MARKETING & SALES COUNSELOR 42.00 0.00 X 126931 0 20655 LINDA MATHER CHAIR (THROUGH MARCH 2023) 20.00 1.00 X X 0 0 0 KAY MORAN VICE CHAIR & CHAIR 20.00 1.00 X X 0 0 0 HELEN WESTBROOK TREASURER & VICE CHAIR 9.00 1.00 X X 0 0 0 VIRGINIA BURGESS TREASURER 3.00 2.00 X X 0 0 0 RONALD MABEN SECRETARY 4.00 1.00 X X 0 0 0 SARAH DYS DIRECTOR 2.00 1.00 X 0 0 0 DAVID KINGSBURY DIRECTOR 2.00 1.00 X 0 0 0 HARMON LAURIN DIRECTOR 2.00 1.00 X 0 0 0 HARLEY SPRING DIRECTOR 2.00 1.00 X 0 0 0 MARY LOU STEWART DIRECTOR 2.50 1.00 X 0 0 0 BERNIE THURBER DIRECTOR 1.00 1.00 X 0 0 0 DIANA WHITE PHD DIRECTOR (THROUGH MARCH 2023) 1.00 1.00 X 0 0 0 ERIC WIELAND DIRECTOR 2.00 1.00 X 0 0 0 ROGER WIRT DIRECTOR (THROUGH MARCH 2023) 3.00 1.00 X 0 0 0 1462029 0 267214 14 1 1 0 WALSH CONSTRUCTION 2905 SW FIRST AVENUE PORTLAND OR 97201 CONSTRUCTION 43044872 MOSS PROPERTIES PO BOX 2843 NORRIS MT 59745 CONSTRUCTION 2263832 SNYDER ROOFING OF OREGON PO BOX 23819 TIGARD OR 97281 ROOFING 1176700 MORRISON COMMUNITY LIVING PO BOX 102289 ATLANTA GA 30368 DINING SERVICES 1118896 LRS ARCHITECTS 720 W DAVIS STREET SUITE 300 PORTLAND OR 97209 ARCHITECTURAL SERVICES 726171 25 879384 41052 920436 RESIDENT SERVICES 623000 15728714 15728714 MEMBERSHIP FEE AMORT. 623000 4367609 4367609 20096323 730707 730707 199863 252125 -52262 -52262 -52262 739276 693529 105952 45747 -105952 -60205 -60205 MISCELLANEOUS INCOME 900099 315617 315617 315617 21950616 20096323 0 933857 6287 6287 891922 891922 7835223 7395435 397800 41988 170292 160003 9381 908 757639 751600 1772 4267 825498 710243 111223 4032 230363 230363 56186 56186 109554 109554 2209297 1775783 431658 1856 289049 232778 54595 1676 340906 286219 53822 865 69910 56300 13205 405 2110079 1903117 206962 98698 79484 18642 572 25208 20301 4761 146 1071771 1015230 56541 4460711 4118872 341839 622435 561385 61050 FOOD 659851 554000 104177 1674 OTHER EXPENSES 332987 268159 62895 1933 DUES & SUBSCRIPTIONS 100292 80767 18943 582 TRAINING & EDUCATION 86875 69962 16409 504 158531 131812 26098 621 23519564 20177737 3279798 62029 1260131 2151411 10593691 42884816 596462 117046 49477 41544 782095 1075110 265603346 54069951 164934988 211533395 87558540 39882086 75000 12982086 6203445 5761039 272053829 316428533 16899808 9313517 43314 33930733 58097012 183406956 181772592 21662305 34524173 1500000 228622 120707 256171738 285328001 X 15882091 31100532 15882091 31100532 272053829 316428533 -1568948 3880303 12907086 0 X X 0 1 X 1 0 X 450252 555828 503608 799681 920436 3229805 17600705 17159793 17757303 18644290 20096323 91258414 18050957 17715621 18260911 19443971 21016759 94488219 0 0 0 94488219 658058 2177180 752563 849853 930570 5368224 658058 2177180 752563 849853 930570 5368224 96298 315617 411915 18709015 19892801 19013474 20390122 22262946 100268358 0.94240 0.94070 0.05350 0.05820 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 1 0 1 800 1 1275 0 0 2075 0 PART II-B, LINE 1: TERWILLIGER PLAZA IS A MEMBER OF LEADING AGE OREGON. A PORTION OF THE DUES PAYABLE TO LEADING AGE ARE ALLOCABLE TO LOBBYING EXPENSES, AS DISCLOSED ABOVE. THE MEMBERS OF TERWILLIGER PLAZA HAVE, FROM TIME TO TIME, INVITED CANDIDATES AND ELECTED OFFICIALS INTO THE PLAZA TO SPEAK. TERWILLIGER PLAZA HAS A WRITTEN POLICY RELATED TO THOSE ACTIVITIES. 0 1 X 14151847 14151847 221338064 43676483 177661581 3734793 1193332 2541461 12928042 9200136 3727906 13450600 13450600 211533395 GIFT ANNUITY CONTRACTS 42381 DUE TO RELATED ORGANIZATIONS 78326 120707 X PART IV, LINE 2B: TERWILLIGER PLAZA HOLDS APPLICATION FEES, WHICH ARE PAID UPON MAKING AN APPLICATION FOR RESIDENCY IN THE PLAZA, AND ARE REFUNDABLE IF AN APPLICANT WITHDRAWS THEIR APPLICATION PRIOR TO OCCUPANCY, LESS A $2,000 PROCESSING FEE. TERWILLIGER PLAZA HOLDS MEMBERSHIP FEES, WHICH ARE HELD UNDER TWO TYPES OF AGREEMENTS - TRADITIONAL MEMBERSHIP FEES AND REFUNDABLE MEMBERSHIP FEES. TRADITIONAL MEMBERSHIP FEES ARE FULLY REFUNDABLE IF THE RESIDENT MOVES OUT OF THE PLAZA DURING THE FIRST SIX MONTHS OF OCCUPANCY AND ARE REFUNDABLE ON A PRO RATA BASIS IF THE RESIDENT MOVES OUT BETWEEN SIX MONTHS AND FORTY MONTHS OF OCCUPANCY. REFUNDABLE ENTRANCE FEES ARE REFUNDED BASED ON THE APARTMENT BECOMING REOCCUPIED AFTER BEING VACATED. REFUNDABLE AMOUNTS CAN BE USED FOR ALL OR A PORTION OF HEALTHCARE COSTS AT THE RESIDENT'S REQUEST. TERWILLIGER PLAZA HOLDS SECURITY DEPOSITS FOR RENTAL TENANTS. THE FUNDS, LESS THE COST OF ANY REPAIRS, ARE REFUNDED UPON TERMINATION OF EACH RENTAL AGREEMENT. PART X, LINE 2: THE PLAZA IS TAX-EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND APPLICABLE STATE LAWS. PACIFIC SKYLINE IS A LIMITED LIABILITY COMPANY AND ITS INCOME OR LOSS IS INCLUDED ON THE INDIVIDUAL MEMBER'S RETURN. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE CORPORATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE CORPORATION RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OPERATING EXPENSES. AT DECEMBER 31, 2023 AND 2022, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. 1 PART I, LINE 2: PRIOR TO MAKING A GRANT TO ANOTHER ORGANIZATION, TERWILLIGER PLAZA CONFIRMS THE RECIPIENT'S QUALIFICATION AS A CHARITY OR GOVERNMENT AGENCY. GRANTS ARE INTENDED TO BE USED AS GENERAL OPERATING SUPPORT SO FOLLOW-UP IS NOT CONDUCTED RELATED TO THE SPECIFIC USE OF THE FUNDS. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 RYAN MILLER PRESIDENT & CEO 264444 0 0 0 0 0 6237 0 27917 0 298598 0 0 0 JUDY O'DONNELL VICE PRESIDENT OF FINANCE & CFO 185978 0 1500 0 0 0 6101 0 41210 0 234789 0 0 0 TERESA OHMART DIRECTOR OF SALES & MARKETING 90066 0 1479 0 65950 0 5589 0 34528 0 197612 0 0 0 ANDREA LOREN FITZGERALD COO 176423 0 1500 0 0 0 0 0 15899 0 193822 0 0 0 AMANDA BRENCHLEY VP OF HEALTH & WELLNESS 132987 0 1500 0 0 0 5435 0 27742 0 167664 0 0 0 SCOTT ESTRELLA VP OF TECHNOLOGY 147071 0 1500 0 0 0 1143 0 16672 0 166386 0 0 0 ROBERT JOHNSON PROJECT MANAGEMENT OFFICE ADVISOR 110474 0 20000 0 0 0 3337 0 30902 0 164713 0 0 0 JO ANNE BAUMANN MARKETING & SALES COUNSELOR 65097 0 1779 0 67350 0 5354 0 18493 0 158073 0 0 0 PART I, LINE 1A IN 2023, ROBERT JOHNSON RECEIVED A HOUSING ALLOWANCE OF $749 THAT WAS INCLUDED IN HIS TAXABLE COMPENSATION. A THE HOSPITAL FACILITIES AUTHORITY OF MULTNOMAH COUNTY OREGON 931266280 62551PCA3 2012-10-31 18245000 REFUND SERIES 1999 BONDS 0 0 0 B THE HOSPITAL FACILITIES AUTHORITY OF MULTNOMAH COUNTY OREGON 931266280 62551PCW5 2016-06-15 15670842 REFUND SERIES 2006 BONDS 0 0 0 C THE HOSPITAL FACILITIES AUTHORITY OF MULTNOMAH COUNTY OREGON 931266280 62551PDB0 2021-09-01 158251888 PARKVIEW PROJECT 0 0 0 A 10105000 18245000 18245000 2012 1 0 1 1 B 5670842 15670842 313416 15342823 2016 1 1 1 1 C 158251888 4140700 3149213 124541288 17172016 9248671 2021 1 1 0 0 A 0 1 0 0 0.00000 0.00100 0.00100 1 0 1 B 0 1 0 0 0.00000 0.00100 0.00100 1 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: THE HOSPITAL FACILITIES AUTHORITY OF MULTNOMAH COUNTY, OREGON DATE THE REBATE COMPUTATION WAS PERFORMED: 10/31/2022 ISSUER NAME: THE HOSPITAL FACILITIES AUTHORITY OF MULTNOMAH COUNTY, OREGON DATE THE REBATE COMPUTATION WAS PERFORMED: 06/01/2021 FORM 990, PART VI, SECTION A, LINE 1A THE BOARD'S EXECUTIVE COMMITTEE CONSISTS OF THE OFFICERS OF THE BOARD, WITH THE BOARD CHAIR SERVING AS COMMITTEE CHAIR. THREE MEMBERS CONSTITUTE A QUORUM. THE COMMITTEE CONSIDERS ALL QUESTIONS REFERRED TO IT BY THE BOARD OF DIRECTORS. THE COMMITTEE MAY ACT FOR THE BOARD BETWEEN MEETINGS OF THE BOARD OR DURING ANY PERIOD WHEN THE BOARD OF DIRECTORS IS NOT IN SESSION PROVIDED THAT ANY ACTION HAS THE UNANIMOUS APPROVAL OF ALL MEMBERS PRESENT AND DOES NOT HAVE THE EFFECT OF REVERSING AN ACTION TAKEN BY THE BOARD. THE EXECUTIVE COMMITTEE DOES NOT HAVE THE POWER TO TAKE ANY ACTION RESERVED TO THE BOARD UNDER ORS 65.354(4). FORM 990, PART VI, SECTION A, LINE 6 ALL RESIDENTS OF TERWILLIGER PLAZA ARE MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE RESIDENTS OF TERWILLIGER PLAZA ELECT ALL BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS HAVE VOTING RIGHTS REGARDING (A) A PROPOSED SALE OR OTHER DISPOSITION OF SUBSTANTIALLY ALL OF THE ORGANIZATION'S ASSETS, (B) A PROPOSED MERGER OF THE ORGANIZATION, AND (C) A PROPOSED VOLUNTARY DISSOLUTION OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, THE FORM 990 WAS FIRST REVIEWED BY THE ORGANIZATIONS'S CFO WITH THE OVERSIGHT OF THE CEO. THE 990 WAS THEN PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW. FINALLY, THE FINANCE COMMITTEE PROPOSED ACCEPTANCE OF THE FORM FOR BOARD APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO READ AND SIGN A CONFLICT OF INTEREST POLICY AGREEMENT ANNUALLY AND TO DISCLOSE ALL CONFLICTS OF INTEREST IMMEDIATELY AS THEY OCCUR. THEY ARE DISQUALIFIED FROM VOTING ON ANY MATTERS FOR WHICH A CONFICT EXISTS. THE BOARD THEN EVALUATES THE CONFLICT AND DETERMINES APPROPRIATE ACTION. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD CHAIR APPOINTS A CEO COMPENSATION COMMITTEE COMPOSED OF OUTSIDE BOARD MEMBERS, WHICH CONSIDERS THE FOLLOWING: - THE MISSION OF TERWILLIGER PLAZA AND THE CEO'S ROLE IN CARRYING OUT THAT MISSION; - COMPARABILITY OF COMPENSATION RECEIVED BY CEO'S OF SIMILAR SIZE CCRC'S IN OREGON AND WASHINGTON; - THE RESULTS OF THE CEO PERFORMANCE EVALUATION; - BENEFIT PACKAGES AVAILABLE; - THE CAPACITY OF THE TERWILLIGER PLAZA BUDGET AND EXPECTED REVENUES; AND - ANY SALARY OR COMPENSATION SCALE THAT THE TERWILLIGER PLAZA BOARD MAY ESTABLISH. THE COMMITTEE PRESENTS THEIR RECOMMENDATIONS OF CEO TOTAL COMPENSATION TO THE BOARD. THE BOARD THEN VOTES ON THE CEO'S COMPENSATION. OTHER KEY EMPLOYEES AND OFFICERS DO NOT REPORT DIRECTLY TO THE BOARD OF DIRECTORS. WAGE SCALES ARE REVIEWED ANNUALLY BY THE HUMAN RESOURCES DEPARTMENT AND APPROVED BY THE PRESIDENT/CEO. THESE COMPENSATION REVIEW PROCESSES LAST OCCURRED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS ARE KEPT IN THE ON-SITE LIBRARY AND ARE AVAILABLE FOR PUBLIC VIEWING. THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS FOR SELECTING THE FINANCIAL STATEMENT AUDITOR AND FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT DID NOT CHANGE DURING THE FISCAL YEAR. PACIFIC SKYLINE HOLDINGS I LLC 2545 SW TERWILLIGER BLVD PORTLAND OR 97201 930477890 HOLDING REAL PROPERTY OR 192061 8426800 TERWILLIGER PLAZA INC TERWILLIGER PLAZA FOUNDATION 2545 SW TERWILLIGER BLVD PORTLAND OR 97201 921062307 FUNDRAISING FOUNDATION OR 501(C)(3) LINE 12A, I TERWILLIGER PLAZA INC 1 LESTA HOEL MEMORIAL TRUST FUND 2545 SW TERWILLIGER BLVD PORTLAND OR 97201 936071709 CHARITABLE TRUST OR 501(C)(3) LINE 12A, I TERWILLIGER PLAZA INC 1 0 0 1 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 TERWILLIGER PLAZA FOUNDATION C 655322 CASH LESTA HOEL MEMORIAL TRUST FUND C 224062 CASH TERWILLIGER PLAZA FOUNDATION E 78326 NET BOOK VALUE