2025-10-30T12:27:51-07:00 2024-12-31 930891763 HANSEN HUNTER & COMPANY PC 7080 SW FIR LOOP SUITE 100 TIGARD OR 97223 990 2024-01-01 930415213 Dallas Mennonite Retirement Community DALL 5036235581 377 NW Jasper Street Dallas OR 97338 DAVID PARRETT Executive Director 2025-10-29 true true Lou McCollum P00209055 5032442134 2024 2025-03-06 01:10:19Z DAVID PARRETT 37721526 false X DALLASRETIREMENTVILLAGE.COM X 1947 OR to demonstrate Christ's love by providing a continuum of quality services and care to meet the physical, emotional and spiritual needs of our residents with dignity and respect. 7 7 503 36 0 105333 94688 31534984 37105203 192093 218043 63273 60864 31895683 37478798 4686 2275 0 19539992 20039612 0 10756 14047622 15502719 33592300 35544606 -1696617 1934192 74025372 76488378 69838697 70105558 4186675 6382820 to demonstrate Christ's love by providing a continuum of quality services and care to meet the physical, emotional and spiritual needs of our residents with dignity and respect. false false 31480158 2275 37105203 DMRC PROVIDES A CONTINUUM OF CARE TO ITS RESIDENTS WHICH INCLUDE WELFARE, MEDICARE, MEDICAID AND PRIVATE PAY INDIVIDUALS. SERVICES OFFERED INCLUDE INDEPENDENT LIVING, ASSISTED LIVING, NURSING AND MEMORY CARE. THESE SERVICES ARE PROVIDED TO RESIDENTS AS NEEDED REGARDLESS OF THEIR ABILITY TO PAY. 31480158 true true false false false false false false false false true false false true true true false true false false false false false false false false false false false true true false false false false false false false false false false false false false false true true true true false false true 78 0 true 503 true false false false false false false false 0 false false false false false false false X 7 7 false true false false false false false true true false false true true true true true true true true false OR X Dallas Mennonite Retirement 5036235581 377 NW JASPER STREET DALLAS OR 97338 David Parrett Executive Dir. 40.00 0.00 X 228811 0 13268 TAWNYA TURNER Dir. of Marketing 40.00 0.00 129092 0 0 Angela McCallum Nursing Director 40.00 0.00 122881 0 0 Brenda Luty Accounting Dir. 40.00 0.00 118970 0 0 MARTHA VANDERBURGH LPN 40.00 0.00 115893 0 0 Amber Waite Health Director 40.00 0.00 111120 0 0 Nancy Adams President 2.00 0.00 X X 0 0 0 Bob Ottaway Treasurer 2.00 0.00 X X 0 0 0 Susan Humphrey Secretary 2.00 0.00 X X 0 0 0 Debbie Pauls Director 2.00 0.00 X 0 0 0 Jeremy Santee- Malloy Director 2.00 0.00 X 0 0 0 John Buckingham Director 2.00 0.00 X 0 0 0 Mike Fast Director 2.00 0.00 X 0 0 0 Jana Fogg Director 2.00 0.00 X 0 0 0 Debbie McCleery Director 2.00 0.00 X 0 0 0 826767 13268 6 false true false Life Care Services LLC 400 Locust Suite 820 Des Moines IA 50309 Management Services 587386 healthpro-heritage PO Box 69268 Baltimore MD 21264 Therapy Services 1127012 Fackler Construction PO BOX 194 McMinnville OR 97128 Construction 735789 Supplemental Health Care PO Box 677896 Dallas TX 75267 Nursing Services 850887 Clipboard Health PO Box 103125 Pasedena CA 91189 Nursing Services 1143354 13 94688 94688 ENTRANCE FEE AMORTIZATION 623000 1098102 1098102 FEES&CONTRACTS GOV AGENCY 623000 12621590 12621590 NURSING HOME & RETIRE APT 623000 23385511 23385511 37105203 207557 207557 0 0 40305 40305 40305 40305 262929 -9715 242728 20201 -9715 10486 10486 0 0 0 EMPLOYEE MEALS 722210 20559 20559 20559 37478798 37105203 278907 2275 2275 0 0 0 242079 242079 0 17267173 16085425 1181748 56349 43232 13117 1314676 1235435 79241 1159335 1077860 81475 587385 587385 40232 40232 265674 265674 0 0 15882 15882 2090299 1571053 519246 88755 77999 10756 32138 32138 17246 17246 0 1613078 1592442 20636 23964 4407 19557 0 18624 18624 1868833 1844925 23908 0 2698166 2663648 34518 791974 781842 10132 License & Fees 1402388 1385392 16996 FOOD 1330123 1330123 SUPPLIES 1288911 1054688 234223 Drugs/Oxygen 450272 450272 878775 357139 521636 35544606 31480158 4053692 10756 1033568 916473 2302147 3971349 0 2265946 2626632 0 0 0 140087 137500 1018026 500163 89234142 30771219 58302972 58462923 5090996 5262747 0 0 0 3871630 4610591 74025372 76488378 2618206 3085808 54026 41367 30705352 30519239 8538035 8108005 27923078 28351139 69838697 70105558 X 4186675 6382820 4186675 6382820 74025372 76488378 1934192 261953 X false true X true false X 1193058 2394282 520325 105333 94688 4307686 23603265 23375134 26457578 31534984 37105203 142076164 0 0 0 24796323 25769416 26977903 31640317 37199891 146383850 0 0 146383850 56864 93815 88804 243153 247862 730498 0 56864 93815 88804 243153 247862 730498 0 875 4773 2083 12213 20559 40503 24854062 25868004 27068790 31895683 37468312 147154851 0.99480 0.99560 0.00500 0.00420 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1933619 1933619 78870102 24944886 53925216 2818481 1778580 1039901 3885586 3581574 304012 1726354 466179 1260175 58462923 ESCROWS, reserves, SEC. DEPOSITS 4548609 Insurance deposit 61982 4610591 ATTRITION LIABILITY 7953411 Refundable Fees - Operating 19445862 refunds payable 554061 SECURITY DEPOSITS 397805 28351139 X 37734584 261953 9715 271668 37462916 15882 15882 37478798 35538439 9715 9715 35528724 15882 15882 35544606 Part X : FIN48 Footnote DMRC and the Foundation are tax-exempt organizations pursuant to Internal Revenue Code (IRC) Section 501(a) as organizations described by the IRC Section 501(c)(3) and applicable state laws. The Health Care Center is a limited liability company, so all taxable income/loss flows through to the members tax returns. Therefore, no provision for income taxes has been made in the accompanying consolidated financial statements for these entities. DMRC and the Foundation follow the provision of the Income Tax Topic of the FASB Accounting Standards Codification relating to unrecognized tax benefits. This standard requires an entity to recognize a liability for tax positions when there is a 50% or greater likelihood that the position will not be sustained upon examination. DMRC and the Foundation are liable for taxes to the extent of any unrelated business income as defined by the IRS regulations. DMRC and the Foundation believe that they have not generated any unrelated business income as defined by the IRS regulations, and that it is more likely than not that this position would be sustained upon examination. As such, there were no liabilities recorded for uncertain tax position as of December 31, 2024 and 2023. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 loss on disposal $9715 Part XII, Line 2d: Other expenses and losses per audited F/S loss on disposal $9715 X X X false false false false false false false false false David Parrett Executive Dir. 228811 13268 242079 Part III, Additional Information Relevant information regarding compensation benefits - LIFE CARE SERVICES, LLC provides management services to Dallas Mennonite Retirement Community. David Parrett is an employee of Life Care Services, LLC. His compensation is paid by the management company, but is reimbursed by Dallas Mennonite Retirement Community per the terms of the management contract. A OR Hospital Facility Auth 474836549 731347AE0 2015-08-25 27635581 Refund 2014/fund construction false false false B OR Hospital Facility Auth 474836549 731347AF7 2020-07-09 17366353 TO FINANCE CAPITAL PROJECTS, false false false A 8340000 27659705 1512002 1463524 549948 21404249 2816127 2016 true false true true B 5700000 17378490 757001 585811 335449 15320670 435375 2021 false false true true A false true true true false false true B false true true true false false true A false false true true false false false true B false true false false false false false true A true B true Part VI Column A: Part I(f) - The Bonds were issued to finance capital projects, to pay costs of issuance and capitalized interest, and to fund a debt service reserve fund.Column A: Part II, Line 3 - The total proceeds shown in Part II, Line 3 differs from the Issue Price shown in Part I, (e) due to interest earnings on invested proceeds.Column A: Part III, Line 7 - As provided in Treasury Regulation Section 1.141-4(c)(2)(i)(B), the amount of private payments taken into account under the private security or payment test may not exceed the amount of private business use and/or unrelated trade or business use. Accordingly, the amount of private payments for the reporting period does not exceed the amount stated in Part III, Line 6. The organization has not undertaken an analysis of the private security or payment test with respect to the bonds, as the level of private business use and/or unrelated trade or business use reported in Part III, Line 6 is not in excess of amounts permitted under Section 145 of the Code.Column B: Part I(f) - The bonds were issued to finance capital projects, to refund two prior loans (issued on January 30, 2014), to pay costs of issuance, and to fund a debt service reserve fund.Column B: Part II, Line 3 - The total proceeds shown in Part II, Line 3 differs from the Issue Price shown in Part I, (e) due to interest earnings on invested proceeds.Column B: Part III, Line 7 - As provided in Treasury Regulation Section 1.141-4(c)(2)(i)(B), the amount of private payments taken into account under the private security or payment test may not exceed the amount of private business use and/or unrelated trade or business use. Accordingly, the amount of private payments for the reporting period does not exceed the amount stated in Part III, Line 6. The organization has not undertaken an analysis of the private security or payment test with respect to the bonds, as the level of private business use and/or unrelated trade or business use reported in Part III, Line 6 is not in excess of amounts permitted under Section 145 of the Code.Column B: Part IV, Line 2(b): The current refunding portion of the Bonds has met the 6-month expenditure exception to rebate.Column B: Part IV, Line 2(c): The most recent 5th year rebate report was prepared by BLX Group LLC and dated August 31, 2020. Form 990, Part VI, Section A, Line 3 Dallas Mennonite Retirement Community contracts its management duties to Life Care Services, LLC, an independent management company.David Parrett, the Executive Director, is an employee of Life Care Services, LLC. His salary and benefits are paid through Life Care Services, LLC. Form 990, Part VI, Section B, Line 11b THE COMPLETED 990 IS REVIEWED BY MANAGEMENT AND PRESENTED TO THE FULL BOARD FOR REVIEW AND APPROVAL. Form 990, Part VI, Section B, Line 12c AT THE FIRST BOARD MEETING OF EACH YEAR, THE POLICY IS REVIEWED AND DISCLOSURES SIGNED BY ALL BOARD MEMBERS. Form 990, Part VI, Section B, Line 15a David Parrett, the executive director, is an employee of Life Care Services, LLC. Life Care Services (LCS) is the management company that operates Dallas Mennonite Retirement Community. Mr. Parrett's compensation is set by the management company, not by the filing organization. LCS conducts an independent third party wage study and reviews various industry wage surveys to determine any adjustments to the executive director's salary. Any adjustments are then reviewed with the filing organization's board chair prior to implementation. Form 990, Part VI, Section C, Line 19 THEY ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE. DALLAS HEALTH CARE CENTER LLC 377 NW JASPER STREET DALLAS OR 97338 760705192 NURSING HOME OR 23178247 11788813 Dallas Mennonite Retirement Community DALLAS RETIREMENT FOUNDATION 377 NW JASPER STREET DALLAS OR 97338 931094615 SUPPORTING DALLAS MENNONITE RETIREMENT COMMUNITY OR 501(C)(3) 509(A)(3) Dallas Mennonite Retirement Community true false true true false false false false false false false false true true true true false false false false DALLAS RETIREMENT FOUNDATION c 94688 Cash