2026-06-15T13:58:33-07:00 2025-07-31 992129308 HANSEN HUNTER LLC 7080 SW FIR LOOP STE 100 PORTLAND OR 97223 990 2024-08-01 930478660 Friendsview Manor FRIE 5035383144 1301 E Fulton St Newberg OR 97132 Scott Edwards CFO 2026-06-15 true true Lou McCollum P00209055 5032442134 2024 2025-03-06 01:10:19Z Christina Jaramillo 1301 E Fulton St Newberg OR 971321850 31428010 false X www.friendsview.org X 1956 OR TO PROVIDE ACTIVE RESIDenTIAL LIVING AND QUALITY CONTINUING CARE TO SENIORS IN A CHRIST-CENTERED COMMUNITY. 17 17 439 145 35121 247580 277223 23981063 27169806 696686 938008 43925 65502 24969254 28450539 235545 220843 0 10637544 12105104 0 0 19169577 20626918 30042666 32952865 -5073412 -4502326 203747918 193564591 212974500 207050247 -9226582 -13485656 TO PROVIDE ACTIVE RESIDenTIAL LIVING AND QUALITY CONTINUING CARE TO SENIORS IN A CHRIST-CENTERED COMMUNITY. false false 29443165 220843 27169806 FRIENDSVIEW MANOR, UNDER CONTINUING CARE AGREEMENTS, PROVIDES ITS RESIDENTS WITH LIVING ACCOMMODATIONS, FOOD SERVICE, NURSING SERVICES AND HOUSEKEEPING SERVICES. FRIENDSVIEW'S CLINICAL SERVICES ARE LICENSED AS A RESIDENTIAL CARE FACILITY. RESIDENTS PAY AN ENTRY FEE AND MONTHLY FEES. MONTHLY FEES ARE SUBJECT TO CHANGE ON FORTY-FIVE DAYS NOTICE. FRIENDSVIEW DOES NOT PARTICIPATE IN MEDICARE OR MEDICAID AND PROVIDES ASSISTANCE TO RESIDENTS THAT HAVE OUTLIVED THEIR FINANCIAL RESOURCES OR NEED HELP PAYING FOR THEIR CARE THROUGH THE RESIDENT ASSISTANCE FUND. 29443165 true true false false false false false false false true true false false false true true true false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false true 38 0 true 439 true true true false false false false false false 0 false false false false false false false X 17 17 false false false false false false false true true false false true true true true true true true true false OR X Scott Edwards 5035383144 1301 E Fulton St Newberg OR 97132 Todd Engle Aug-March Executive Dir. 40.00 0.00 X 222730 0 18099 Roger Watson AUG-Feb CFO 40.00 0.00 X 139488 0 15224 TIMOTHY TOWERS Facilities Dir 40.00 0.00 97156 0 29523 JORDAN TRIMBLE ClinicaL MANAGER 40.00 0.00 113692 0 10208 MOLLY LYSTER RESID. COUNSELOR 42.00 0.00 108406 0 11609 ANGELA HUSSEY LPN 47.00 0.00 113027 0 6534 Flordeles Newport CNA 58.00 0.00 105040 0 11905 Christina Jaramillo COO & Int. CEO 40.00 0.00 X 44728 0 4206 Steve Gulley Vice Chair 1.00 0.00 X X 0 0 0 Delvin Zook Treasurer 1.00 0.00 X X 0 0 0 Susan Doak Director 1.00 0.00 X 0 0 0 Laura Goodfellow Director 1.00 0.00 X 0 0 0 Dale Welcome Chair 1.00 0.00 X X 0 0 0 Darlene Zickefoose Secretary 1.00 0.00 X X 0 0 0 Larry Hampton Director 1.00 0.00 X 0 0 0 Truman Stone Director 1.00 0.00 X 0 0 0 Dwight Kimberly Director 1.00 0.00 X 0 0 0 Kathryn Saunders Director 1.00 0.00 X X 0 0 0 Aaron Dunlop Director 1.00 0.00 X 0 0 0 Debby Thomas Director 1.00 0.00 X 0 0 0 Stephanie Matthew Director 1.00 0.00 X 0 0 0 Carol Sherwood Director 1.00 0.00 X 0 0 0 Mark Shelton Director 1.00 0.00 X 0 0 0 Scott Winter Director 1.00 0.00 X 0 0 0 Eric Sholty Jun-Sept CEO 40.00 0.00 X 0 0 0 Scott Edwards CFO 40.00 0.00 X 0 0 0 944267 107308 6 false true false Integrated Healthcare Solutions LLC 9600 SW Oak St Suite 380 Portland OR 97223 Temp Agency 842308 Bon Appetit Management Co Inc PO Box 417632 Boston MA 022417632 Dining Management 597916 Normans Floorcovering 900 Industrial Parkway Newberg OR 97132 Flooring 554617 Yorke & Curtis Inc 4480 SW 101st Avenue Beaverton OR 97005 Contractor Services 509850 Express Services Inc PO Box 844277 Los Angeles CA 90084 temp agency 480581 13 277223 277223 ENTRANCE FEES 623000 8158516 8158516 HEALTH CENTER FEES 623000 5136856 5136856 OTHER RESIDENT SERVICES 623000 2255794 2255794 RESIDENT FEES 623000 11618640 11618640 27169806 384452 384452 0 0 0 3136000 395027 2937106 40365 198894 354662 553556 553556 0 0 0 Bistro 722513 30381 30381 CATERING 722320 35121 35121 65502 28450539 27200187 35121 938008 0 220843 220843 0 0 1203863 1203863 0 9230091 8863239 366852 119915 115149 4766 683615 656445 27170 867620 654461 213159 0 157163 157163 101034 101034 0 0 35455 35455 3190918 2700837 490081 301830 301830 6671 6671 0 0 9212379 9069741 142638 10024 10024 0 0 42385 41979 406 0 4371506 4325156 46350 203945 192909 11036 FOOD 1545588 1545588 EQUIPMENT RENTAL & SMALL EQUIP 683479 659499 23980 SUPPLIES 246917 169725 77192 DUES & SUBSCRIPTIONS 129345 66538 62807 388279 161056 227223 32952865 29443165 3509700 0 35942 124012 6613954 4096501 0 169479 139730 0 0 0 0 571624 483651 207145942 37673460 170433888 169472482 23696269 15879777 0 0 0 2226762 3368438 203747918 193564591 9368028 3799219 33320768 40713680 133367214 129135766 250000 36668490 33401582 212974500 207050247 X -9634891 -13938469 408309 452813 -9226582 -13485656 203747918 193564591 -4502326 243252 X false true X true false X 1062391 621017 3686361 247580 277223 5894572 14452402 14779083 17625458 23981063 27169806 98007812 0 0 0 15514793 15400100 21311819 24228643 27447029 103902384 0 0 103902384 214276 147353 318582 480621 384452 1545284 0 214276 147353 318582 480621 384452 1545284 -14619 -15001 -18627 32176 35121 19050 11749 30381 42130 15714450 15532452 21611774 24753189 27896983 105508848 0.98480 0.98500 0.01460 0.01520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 99592 -605 98987 101411 -1819 99592 98773 2638 101411 121976 -23203 98773 104397 17579 121976 1.00000 false false false 13471655 13471655 178248404 33321471 144926933 4222037 2849623 1372414 11203846 1502366 9701480 169472482 ENTRY FEE DEPOSIT 527500 LEASE LIABILITY 1331998 Refundable Fees 31251548 Resident refund payable 290536 33401582 X 28693791 243252 243252 28450539 28450539 32952865 32952865 32952865 Part X : FIN48 Footnote Friendsview follows the provisions 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. Friendsview is liable for taxes to the extent of any unrelated business income as defined by the IRS regulations. Friendsview believes that it has not generated any unrelated business taxable income as defined by 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 positions as of July 31, 2025 and 2024. true 0 0 Employee Scholarships 14 11008 Resident Assistance 12 209835 Grantmaker's Description of How Grants are Used MANAGEMENT AND THE BOARD MONITOR THE USE OF SCHOLARSHIP FUNDS. X X false false false false false false false false false Roger Watson AUG-Feb CFO 139488 9644 5580 154712 Todd Engle Aug-March Executive Dir. 222730 8964 9135 240829 A Yamhill County Hospital 870703148 98464uaq9 2016-08-04 43962128 REFUND 2014 BOND AND REMODEL false false false B Yamhill County Hospital 870703148 98464UAY2 2021-06-30 137062712 Revenue and Refund Series 2021 false false false A 6380000 43962128 1228262 27796334 875385 14062147 true false true true B 43250000 137062712 2631443 5749200 2631443 123534007 true false true true A false false false false 0.00250 0.00250 false false true B false false false false false false false true A false true false false false false false true B false false false false false false false false true A true B true Form 990, Part VI, Section B, Line 11b A copy of Form 990 is emailed to the organization and reviewed by the governing body then approval is made via email. Form 990, Part VI, Section B, Line 12c Annually every board member is required to file a disclosure statement with the State of Oregon Department of Human Services that includes a declaration of any potential conflict of interest. Form 990, Part VI, Section B, Line 15a Compensation is determined by a wage matrix that associates each position with a wage grade. The organization has ranges and management determines annual increases. Previously the increase range was between 0.0% and 4.0% depending on performance. Effective 10/1/2025 the policy was updated to a range between 0.0% and 1.6%, depending on performance. Exceptions can be made by board decision to freeze annual increases. The wage matrix was developed using comparative local wages from the industry. Annual adjustments to the wage matrix are the responsibility of the board. All compensation recommendations are made by a personnel committee, then go to the board for approval. Form 990, Part VI, Section C, Line 19 Copies of the governing documents and financial statements are available at the entity's place of business. FORM 990, PART IV, LINE 25A - EXCESS BENEFIT TRANSACTIONS In 2024, Friendsview Manor (Friendsview) entered into three leases with three different limited liability companies (the Landlords) for residential space to offer to existing residents of Friendsviews senior living community. The Landlords in these leases are entities owned by one or more brothers or other relatives of the then Executive Director of Friendsview (the Prior Director). The Prior Director resigned in 2025. In 2026, however, the current leadership determined that, in light of current market conditions, the lease rent payments may be high. Accordingly, current leadership engaged an appraiser to determine the appropriate value for the lease payments. Although the leases are long-term agreements and Friendsview does not have the contractual right to renegotiate the lease terms, Friendsview and the Landlords are presently engaged in renegotiating the rent to an amount supported by the 2026 appraisal.The lease agreements also contain a provision granting Friendsview an option to purchase the residences. The purchase option may exceed fair market value based on current 2026 market conditions. Friendsview did not exercise the purchase option and does not currently, nor did it previously, have any intention of exercising the purchase option. However, Friendsview and the Landlords are also renegotiating the purchase option provision so that it reflects fair market value.As of the due date of this return, Friendsview is unable to conclude that the leases, as negotiated and executed in 2024, constituted an excess benefit to the Landlords. If Friendsview reaches that conclusion, it will amend this tax return as required by law. FORM 990, PART VIII, line 11b - bistro revenue The organization operatES the Cherry Street Bistro, located in the new Sutton Terrace, PRIMARILY TO servE the residents and employees of Friendsview, in alignment with the organizations exempt purpose of supporting community living and wellness.