2020-11-09T16:22:33-06:00 2019-12-31 910189318 MOSS ADAMS LLP 2707 COLBY AVENUE SUITE 801 EVERETT WA 98201 990 2019-01-01 910725802 HORIZON HOUSE HORI 2063823721 900 UNIVERSITY STREET SEATTLE WA 98101 CHRISTINE SEYMOUR CHIEF FINANCIAL OFFICER 2063823721 2020-10-26 1 COLLEEN RAMIRES P01251320 4252597227 2020-10-26 73.59.64.75 2020-10-26 17:03:19 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 C6DE56114614F097EFEFA27A1F452A96C82E7D93 2019 2021-01-29 14:40:06Z R MICHAEL OSTREM 900 UNIVERSITY STREET SEATTLE WA 98101 119845577 0 X WWW.HORIZONHOUSE.ORG X 1960 WA HORIZON HOUSE IS A DYNAMIC AND DIVERSE SENIOR LIVING COMMUNITY DEDICATED TO DIGNIFIED AGING, LIFE FULFILLMENT AND SERVICE TO THE BROADER COMMUNITY. 14 14 281 60 184489 96610 3638435 880897 30077881 31040324 2871427 4621667 111156 293675 36698899 36836563 855165 997243 0 0 15516972 15354859 0 0 255514 18165694 18165592 34537831 34517694 2161068 2318869 205230979 214631010 172195237 174208982 33035742 40422028 X HORIZON HOUSE IS A DYNAMIC AND DIVERSE SENIOR LIVING COMMUNITY DEDICATED TO DIGNIFIED AGING, LIFE FULFILLMENT AND SERVICE TO THE BROADER COMMUNITY. 0 0 30303660 997243 31030957 HORIZON HOUSE HAS A LONG-STANDING COMMITMENT TO SOCIAL ACCOUNTABILITY BOTH RESIDENTS AND STAFF AND THE ENTIRE ORGANIZATION GIVE THEIR TIME AND FINANCIAL SUPPORT TO THOSE IN NEED. THIS SUPPORT IS OFFERED TO THOSE BOTH LIVING IN HORIZON HOUSE AND IN THE BROADER COMMUNITY THE MISSION OF HORIZON HOUSE IS TO BE A DYNAMIC RETIREMENT COMMUNITY DEDICATED TO DIGNIFIED AGING, LIFE FULFILLMENT AND SERVICE TO THE BROADER COMMUNITY HISTORY AND BACKGROUND HORIZON HOUSE, A NOT-FOR-PROFIT RETIREMENT COMMUNITY WAS FOUNDED IN 1961, BECOMING THE FIRST RETIREMENT COMMUNITY IN DOWNTOWN SEATTLE. FOUNDING MEMBERS WERE CIVIC LEADERS AND MEMBERS OF THE UNITED CHURCH OF CHRIST WHO ESTABLISHED A COMMITMENT TO SOCIAL JUSTICE, COMMUNITY OUTREACH AND SOCIAL ACCOUNTABILITY WHICH CONTINUES TO THIS DAY. HORIZON HOUSE IS A LIFE PLAN COMMUNITY WITH 377 INDEPENDENT LIVING APARTMENTS AND 90 SUPPORTED LIVING HEALTH CARE APARTMENTS. THERE ARE APPROXIMATELY 540 RESIDENTS AT HORIZON HOUSE AND A STAFF OF 300. COMPREHENSIVE HEALTH SERVICES INCLUDE, WELLNESS/EXERCISE, REHABILITATION THERAPY, MEDICAL AND DENTAL CLINIC, HOME CARE, AND ASSISTED AND NURSING CARE IN ADDITION TO EDUCATIONAL CLASSES AND MANY SOCIAL AND CULTURAL EVENTS. HORIZON HOUSE GOVERNANCE HORIZON HOUSE IS GOVERNED BY 10 - 15 MEMBER BOARD OF TRUSTEES WHO SERVES WITHOUT COMPENSATION. THE BOARD IS COMPRISED OF MEN AND WOMEN WITH PROFESSIONAL EXPERTISE IN THE LEADERSHIP AND OPERATIONAL AREAS OF HORIZON HOUSE. A THREE-MEMBER EXECUTIVE TEAM IS RESPONSIBLE FOR THE ADMINISTRATION OF HORIZON HOUSE.EXAMPLES OF COMMUNITY OUTREACH AND SOCIAL ACCOUNTABILITY SOME HIGHLIGHTS FROM 2019 INCLUDE- CHARITABLE CARE FOR RESIDENTS UNABLE TO PAY IN THE AMOUNT OF $919,433 ENABLING THEM TO REMAIN AT HORIZON HOUSE AND ELIMINATING THE NEED FOR GOVERNMENT ASSISTANCE AND SUBSIDIES. DISTRIBUTION OF $2,624 TO EMPLOYEES IN NEED OF ASSISTANCE AND $31,136 TO EMPLOYEES FOR EDUCATIONAL PURPOSES. THESE DISTRIBUTIONS ARE FUNDED BY OUR GENEROUS DONORS CONSISTING OF RESIDENTS, FAMILIES, VENDORS AND STAFF. - SPACE DONATED TO NON-PROFIT GROUPS SUCH AS PARKINSONS SUPPORT, THE LEAGUE OF WOMEN VOTERS, PUGETARIANS - UNITED CHURCH OF CHRIST AND OTHER SEATTLE NEIGHBORHOOD GROUPS ON AN ANNUAL BASIS. MEETING SPACE IS ALSO DONATED TO OTHER NON-PROFITS SUCH AS THE FIRST HILL IMPROVEMENT ASSOCIATION, NORTHWEST CENTER FOR CREATIVE AGING FOR SPECIFIC MEETINGS AND EVENTS. - DONATIONS TO COMMUNITY NOT-FOR-PROFIT GROUPS IN HONOR OF DECEASED HORIZON HOUSE RESIDENTS TOTAL OF $2,050. - HORIZON HOUSE IS A MEMBER OF VARIOUS NON-PROFIT ASSOCIATIONS INCLUDING THE COUNCIL OF HEALTH & HUMAN SERVICES MINISTRIES OF THE UNITED CHURCH OF CHRIST, LEADINGAGE, FIRST HILL IMPROVEMENT ASSOCIATION, NORTHWEST CENTER FOR CREATIVE AGING AND THE JIM ELLIS FREEWAY PARK ASSOCIATION. A COMMUNITY GRANTS PROGRAM PROVIDES FUNDING TO ORGANIZATIONS THAT SUPPORT PROGRAMS AND SERVICES TO OLDER ADULTS - GRANTS AND DONATIONS FOR THEIR CHARITABLE WORK IN THE BROADER COMMUNITY IN THE TOTAL AMOUNT OF $42,000. - DONATIONS OF OVER 875 HOURS OF STAFF TIME TO SUCH NON-PROFITS AS JIM ELLIS FREEWAY PARK ASSOCIATION, FIRST HILL IMPROVEMENT ASSOCIATION, LEADINGAGE, LANGDON AND ANNE SIMON'S HOUSE, AND RONALD MCDONALD HOUSE AMONG OTHERS. - VOLUNTEER HOURS DONATED BY HORIZON HOUSE RESIDENTS TO COMMUNITY NON-PROFITS INCLUDE SIMONS HOUSE AND SYLVIA'S PLACE PLYMOUTH HOUSING, SEWING AND KNITTING FOR HARBORVIEW AND PLYMOUTH HOUSING AND FRIENDS OF THE LIBRARY BOOK CART. - 2019 TOTAL DONATED DOLLARS $953,193 IN CHARITABLE DOLLARS (RESIDENT CARE, EMPLOYEE ASSISTANCE AND EDUCATIONAL GRANTS) $44,050 FOR COMMUNITY GRANTS TO ORGANIZATIONS, MEMORIAL GIFTS. 30303660 1 1 0 0 0 0 0 1 1 1 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 65 0 1 281 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 1 0 0 X CHRISTINE SEYMOUR 2063823721 900 UNIVERSITY STREET SEATTLE WA 98101 TOM GARLAND PRESIDENT 5.00 X X 0 0 0 ANN L BRAND VICE PRESIDENT 3.00 X X 0 0 0 BOB GEORGE TREASURER 1.00 X X 0 0 0 DAVID OKIMOTO SECRETARY 1.00 X X 0 0 0 ROBERT CLINE TRUSTEE 1.00 X 0 0 0 JULIUS DEBRO TRUSTEE 1.00 X 0 0 0 SUSAN DUFFY TRUSTEE 1.00 X 0 0 0 NED LANGE TRUSTEE 1.00 X 0 0 0 MIKE MECHAM TRUSTEE 1.00 X 0 0 0 KATHY TURNER TRUSTEE 1.00 X 0 0 0 JIM YEARBY TRUSTEE 1.00 X 0 0 0 HAROLD ZIETZ TRUSTEE 1.00 X 0 0 0 MADGE HISLOP TRUSTEE 1.00 X 0 0 0 DORIS RAY TRUSTEE (UNTIL 1/19) 1.00 X 0 0 0 JIM FITZGERALD TRUSTEE 1.00 X 0 0 0 SARA MCVEY CEO (UNTIL 9/19) 50.00 X 391381 0 15726 R MICHAEL OSTREM CFO (UNTIL 9/19), CEO 50.00 X 289547 0 24297 CHRISTINE SEYMOUR CFO 50.00 X 142854 0 9975 LAURI WARFIELD-LARSON COO 50.00 X 203177 0 24836 DAVID ELI LEMANSKI DIRECTOR OF CONSTRUCTION 50.00 X 171400 0 14769 SENAN BANAI DIRECTOR OF RESIDENT CARE 50.00 X 132079 0 16392 BRIAN LEVITT DIRECTOR OF IT 50.00 X 123950 0 7889 BRIAN HULTZ DIRECTOR OF OPERATIONS 50.00 X 107863 0 17641 MESFIN KIDANEMARIAM NURSE 50.00 X 106182 0 14906 1668433 0 146431 11 0 1 0 MORRISON MANAGEMENT SPECIALISTS INC 400 NORTHRIDGE ROAD SUITE 600 SANDY SPRINGS GA 30350 FOOD SERVICE MANAGEMENT 2361489 CHOICE RENOVATIONS LLC DBA CHOICE FLOORS PO BOX 1950 MILTON WA 983541950 GENERAL CONTRACTOR 729403 MATHEW THOMAS PARSONS (MTP) 12342 36TH AVE NE SEATTLE WA 98125 GENERAL CONTRACTOR 588379 DIANE SPENCER DBA SPENCER RECRUITING SER 19112 35TH AVE SE BOTHELL WA 98012 RECRUITMENT 126620 ELTEC SYSTEMS LLC 2020 1ST AVENUE SUITE 790 SEATTLE WA 981212100 ELEVATOR CONTRACTOR 118156 5 880897 61060 880897 RESIDENCE FEES 623990 12509976 12509976 HEALTH CARE PROGRAM 623990 9253521 9253521 ENTRANCE FEES 623990 6121628 6121628 DIETARY 722320 1762764 1753397 9367 OTHER ANCILLARY SERVICES 900099 1392435 1392435 31040324 2726798 2726798 84903883 82974590 34424 1929293 -34424 1894869 1894869 RENTAL SERVICES 812900 175122 175122 GROUP RETRO PROGRAM REFUND 900099 104151 104151 FORFEITURES - WAITLIST 900099 14402 14402 293675 36836563 31030957 184489 4740220 44050 44050 953193 953193 1101793 199471 874325 27997 10956163 9450963 1378718 126482 299687 261819 30827 7041 1731267 1614583 105404 11280 1265949 1126088 127504 12357 672819 672819 56207 56207 164329 164329 222028 222028 1151358 840276 305980 5102 42188 39645 2543 928616 664660 252660 11296 223801 22749 201052 1589597 1579265 4133 6199 65773 59167 6606 88770 23365 65233 172 3449270 3426893 8951 13426 7702045 7651982 20025 30038 405500 402864 1055 1581 UNRELATED BUSINESS INCO 6893 6893 FOOD COSTS 1192698 1192698 OTHER TAXES 86945 86945 BOND EXPENSES 75423 75423 41332 41332 34517694 30303660 3958520 255514 12665871 19914729 22805548 16358532 1057095 401789 93033 34832 359762 393338 189914826 84968460 104006484 104946366 63497576 72032723 302919 0 442691 548701 205230979 214631010 5896596 5132036 84302715 86179383 81134133 81755263 618899 570558 242894 571742 172195237 174208982 X 13531675 17895510 19504067 22526518 33035742 40422028 205230979 214631010 X 2318869 5151366 -83949 X 0 1 X 1 0 X 5148510 1044021 565276 3638465 880897 11277169 29214629 32240495 32155842 30077881 31040324 154729171 15705 17021 15510 48236 34378844 33301537 32736628 33716346 31921221 166054576 11990 13174 11260 11200 17140 64764 0 11990 13174 11260 11200 17140 64764 165989812 1428946 1474421 1679541 2688308 2726798 9998014 51302 55942 51037 29759 73186 261226 1480248 1530363 1730578 2718067 2799984 10259240 116131 86868 313723 70952 118553 706227 35975223 34918768 34780929 36505365 34839758 177020043 0.93770 0.94350 0.05800 0.05160 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: GROUP RETRO REFUND - 2015 AMOUNT: $ 110,131. 2016 AMOUNT: $ 76,880. 2017 AMOUNT: $ 49,294. 2018 AMOUNT: $ 63,824. 2019 AMOUNT: $ 104,151. FORFEITED DEPOSITS - 2015 AMOUNT: $ 6,000. 2016 AMOUNT: $ 9,988. 2017 AMOUNT: $ 14,429. 2018 AMOUNT: $ 7,128. 2019 AMOUNT: $ 14,402. INSURANCE SETTLEMENTS - 2017 AMOUNT: $ 250,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 50940 136311 X X 0 0 1 X 18839127 439141 3256212 756329 21778151 17672320 3189570 -1350673 672090 18839127 15813063 109413 2334242 584398 17672320 14042243 677246 1589021 495447 15813063 9012300 5558445 -113783 414719 14042243 0.00000 1.00000 0.00000 0 0 1797620 1797620 166394190 75130608 91263582 13835576 9837852 3997724 7887440 7887440 104946366 ASSET RETIREMENT OBLIGATION - ASBESTOS 354124 LONG TERM CARE INSURANCE INDEMNIFICATION 75892 LEASE LIABILITY 141726 571742 40802338 5151366 5151366 35650972 222028 963563 1185591 36836563 33376233 0 33376233 222028 919433 1141461 34517694 PART III, LINE 4: VARIOUS WORKS OF ART ARE DISPLAYED PUBLICLY FOR RESIDENT AND GUEST ENJOYMENT. PART IV, LINE 2B: RESIDENTS HAVE FUNDS ON DEPOSIT WITH HORIZON HOUSE FOR PAYMENT OF MONTHLY FEES. THE DEPOSIT WAS FUNDED BY THE RESIDENT'S FAMILY. PART V, LINE 4: THE ENDOWMENT FUND IS BROKEN DOWN INTO TWO FUNDS, BASED ON DONOR INTENT. THE TWO AREAS OF USE ARE THE RESIDENT ASSISTANCE FUND AND THE QUALITY OF RESIDENT LIFE FUND. THE RESIDENT ASSISTANCE FUND IS USED TO SUPPORT RESIDENTS WHO HAVE EXHAUSTED THEIR FINANCIAL RESOURCES, BUT CONTINUE TO LIVE AT HORIZON HOUSE. THE QUALITY OF RESIDENT LIFE FUND IS USED FOR THE AREA OF GREATEST NEED, WHICH IS TYPICALLY RESIDENT ASSISTANCE. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN SPLIT-INTEREST 5,529. LOSS FROM DISCONTINUED OPERATIONS 38,601. RESIDENT GRANTS 919,433. PART XII, LINE 4B - OTHER ADJUSTMENTS: RESIDENT GRANTS 919,433. 1 RESIDENT ASSISTANCE 13 919433 FAIR MARKET VALUE CREDITS TO MONTHLY STATEMENTS; DIRECT PAYMENTS TO PHARMACY AND HOME CARE AGENCY EMPLOYEE EDUCATION 35 20060 11076 FAIR MARKET VALUE TUITION AND BOOKS FOR EMPLOYEE EDUCATION EMERGENCY GRANTS 6 2000 624 FAIR MARKET VALUE DIRECT PAYMENT TO EMPLOYEES FOR REIMBURSEMENT FOR EMERGENCY EXPENSES. PART I, LINE 2: HORIZON HOUSE PROVIDES GRANT FUNDS TO RESIDENTS, EMPLOYEES AND OTHER ORGANIZATIONS. RESIDENTS MAY APPLY FOR GRANTS ONLY ONCE THEY HAVE EXHAUSTED THEIR FINANCIAL RESOURCES. EMPLOYEES MAY APPLY FOR EDUCATIONAL ASSISTANCE WITH PROOF OF ENROLLMENT, AND THESE GRANTS ARE APPROVED BY THE HUMAN RESOURCES DIRECTOR. LARGE GRANTS TO OTHER ORGANIZATIONS ARE APPROVED BY THE BOARD OF DIRECTORS AS PART OF THE COMMUNITY RELATIONS BUDGET. SMALLER GRANTS ARE GIVEN TO OTHER ORGANIZATIONS IN MEMORY OF DECEASED RESIDENTS. X X X X X 0 0 0 0 0 0 0 0 0 SARA MCVEY CEO (UNTIL 9/19) 301508 0 89873 0 0 0 9494 0 6232 0 407107 0 0 0 R MICHAEL OSTREM CFO (UNTIL 9/19), CEO 229547 0 60000 0 0 0 12020 0 12277 0 313844 0 0 0 CHRISTINE SEYMOUR CFO 132854 0 10000 0 0 0 8253 0 1722 0 152829 0 0 0 LAURI WARFIELD-LARSON COO 158177 0 45000 0 0 0 9500 0 15336 0 228013 0 0 0 DAVID ELI LEMANSKI DIRECTOR OF CONSTRUCTION 134739 0 36661 0 0 0 6630 0 8139 0 186169 0 0 0 A WASHINGTON STATE HOUSING FINANCE COMMISSION 911874730 939783VX1 2017-12-28 82564395 REDEEM 2014A AND 2014B INSURANCE AND PROCEEDS FOR PROJECTS 0 0 0 A 1105000 83446964 1343750 11693456 58108624 12301134 1 0 0 1 A 0 1 1 1 0 0.01410 0.02240 0.03650 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 PART II, LINE 3: THE AMOUNT REPORTED ON LINE 3 INCLUDES THE FOLLOWING AMOUNT OF NET PROCEEDS AND REALIZED GAINS/LOSSES: 2017: ($547,686) 2018: $544,412 2019: $885,843 TOTAL PROCEEDS, GAINS, AND LOSSES INCLUDED ON PART II, LINE 3: $882,569 ISSUE PRICE: $82,564,395 X 10 50940 FAIR MARKET VALUE X 1 10120 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS IS THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS OF THE PACIFIC NORTHWEST CONFERENCE OF THE UNITED CHURCH OF CHRIST AND THE BOARD OF DIRECTORS OF THE HORIZON HOUSE RESIDENT COUNCIL APPOINTS 1 MEMBER EACH OF THE HORIZON HOUSE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B INFORMATION IS PROVIDED BY HORIZON HOUSE TO THE ORGANIZATION'S EXTERNAL CPAS TO PREPARE THE FORM 990. MANAGEMENT REVIEWS AND RECOMMENDS FILING OF THE RETURN TO THE AUDIT COMMITTEE. THE AUDIT COMMITTEE REVIEWS AND APPROVES THE FORM 990 ON BEHALF OF THE BOARD OF TRUSTEES. THE BOARD OF TRUSTEES RECEIVES A COPY OF THE FORM 990 WITH SCHEDULE B CONTRIBUTORS' NAMES REDACTED PRIOR TO FILING WITH THE IRS. THE LIST OF NAMES ARE REDACTED AS SOME CONTRIBUTORS WISH TO REMAIN ANONYMOUS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, ALL BOARD MEMBERS COMPLETE A CONFLICT OF INTEREST AND CODE OF CONDUCT DECLARATION. THE CONFLICT OF INTEREST POLICY STATES "ANY DUALITY OF INTEREST OR POSSIBLE CONFLICT OF INTEREST ON THE PART OF ANY BOARD MEMBER MUST BE DISCLOSED TO THE OTHER MEMBERS OF THE BOARD AND MADE A MATTER OF RECORD, EITHER THROUGH THE COMPLETION OF AN ANNUAL STATEMENT OR WHEN THE INTEREST BECOMES A MATTER OF BOARD ACTION. ANY GOVERNING BOARD MEMBER HAVING A DUALITY OF INTEREST OR POSSIBLE CONFLICT OF INTEREST ON ANY MATTER SHOULD NOT VOTE OR USE HIS OR HER INFLUENCE ON THE MATTER, AND SUCH BOARD MEMBER SHOULD NOT BE COUNTED IN DETERMINING A QUORUM FOR THE MEETING. THE MINUTES OF THE MEETING SHOULD REFLECT THAT A DISCLOSURE WAS MADE, THE ABSTENTION OF VOTING AND THE QUORUM SITUATION." FORM 990, PART VI, SECTION B, LINE 15A FOR DETERMINING THE 2019 COMPENSATION OF THE CEO, THE SERVICES OF OUTSIDE COMPENSATION CONSULTANTS WERE RETAINED. THE CONSULTING FIRM COMPILES DATA FROM THE TOTAL COMPENSATION OF EXECUTIVE DIRECTORS AND CEOS OF LOCAL CCRCS AS WELL AS COMPARABLE ORGANIZATIONS AND SUBMITTED A RECOMMENDATION TO THE BOARD OF TRUSTEES BASED ON THE ANALYSIS. THE EXECUTIVE TEAM OF THE BOARD REVIEWS THE RECOMMENDATION AND APPROVES THE COMPENSATION OF THE CEO. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND ANNUAL AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO RESIDENTS IN THE ORGANIZATION'S LIBRARY OR BY REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -5,529. LOSS FROM DISCONTINUED OPERATIONS -78,420.