Willamette View Foundation in Portland, Oregon (OR)

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Willamette View Foundation
Employer Identification Number (EIN)930575395
Name of OrganizationWillamette View Foundation
Address13021 Se River Rd Ste 4000, Portland, OR 97222-8077
ActivitiesHousing for the aged (see also 153), Other health services
SubsectionCharitable Organization
Ruling Date02/1970
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2012
Assets$10,000,000 to $49,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$17,581,821
Amount of Income$1,676,427
Form 990 Revenue Amount$1,641,008
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Senior Continuing Care Communities


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Amount of income in 2012: $1,676,427
Willamette View Foundation: 

 $1,676,427
Other organizations performing similar types of work: 

 $14,217,540

Assets in 2012: $17,581,821
Willamette View Foundation: 

 $17,581,821
Other organizations performing similar types of work: 

 $26,832,796

Expenses in 2007: $1,017,989
This organization: 

 $1,017,989
Other organizations performing similar types of work: 

 $12,274,917

Income to expenses ratio in 2007: 1.8
Willamette View Foundation: 

 1.8
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 87.3%
Willamette View Foundation: 

 87.3%
Other organizations performing similar types of work: 

 86.2%

Number of employees in 2007: 3
Willamette View Foundation: 

 3
Other organizations performing similar types of work: 

 216

Employees paid over $50,000 in 2007: 33.3%
This organization: 

 33.3%
Other organizations performing similar types of work: 

 5.2%

Grants share in income in 2007: 29.6%
This organization: 

 29.6%
Other organizations performing similar types of work: 

 0.9%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$2,833,052$1,367,892$885,818$920,943$713,412$1,388,606$1,260,114$1,843,903
Contributions, gifts, grants, and similar amounts received$1,868,637$792,547$274,854$481,876$249,798$684,500$272,028$545,124
Contributions to donor advised funds$0$0
Direct public support$1,868,637$792,547$274,854$481,876$249,798$684,500$272,028$545,124
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$64,748$54,791$0$0$0$0$12,688$20,250
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$89,808$202,999$21,887$5,746$3,703$10,937$26,881$44,450
Dividends and interest from securities$363,669$188,929$244,150$345,887$372,379$610,016$870,707$1,138,113
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$441,802$128,500$288,198$0$0$0$0$0
Gross amount from sales of assets other than inventory$1,704,822$1,255,696$1,121,349$0$0$0$0$0
Less: cost or other basis and sales expenses$1,263,020$1,127,196$833,151$0$0$0$0$0
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$36,680$71,255$85,988$68,080$75,837$80,952
Gross sales of inventory, less returns and allowances$0$0$72,238$109,199$123,608$107,981$116,568$121,080
Less: cost of goods sold$0$0$35,558$37,944$37,620$39,901$40,731$40,128
Other revenue$4,388$126$20,049$16,179$1,544$15,073$1,973$15,014
Total expenses$1,605,241$845,467$646,592$805,244$1,028,319$750,174$764,576$1,017,989
Program services$1,477,848$687,425$567,373$682,866$897,007$597,408$621,930$888,892
Management and general$104,586$122,954$71,269$111,505$95,667$118,517$122,524$112,448
Fundraising$22,807$35,088$7,950$10,873$35,645$34,249$20,122$16,649
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$9,614,018$10,130,228$10,311,855$11,000,707$11,381,871$11,968,842$13,114,080$13,341,603
Excess or (deficit) for the year$1,227,811$522,425$239,226$115,699$-314,907$638,432$495,538$825,914
Net assets or fund balances at beginning of year$8,358,514$9,614,018$10,130,228$10,311,855$11,000,707$11,381,871$11,968,842$13,114,080
Other changes in net assets or fund balances$27,693$-6,215$-57,599$573,153$696,071$-51,461$649,700$-598,391
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$1,017,989$888,892$112,448$16,649
Grants paid from donor advised funds$0
Other grants and allocations$260,736
Specific assistance to individuals$438,991
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$114,733$81,234$23,230$10,269
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$89,775$59,041$26,245$4,489
Pension plan contributions not included above$4,231$2,815$1,205$211
Employee benefits not included above$14,569$7,400$6,634$535
Payroll taxes$15,536$10,835$3,556$1,145
Professional fundraising fees$0$0$0$0
Accounting fees$17,239$0$17,239$0
Legal fees$7,016$0$7,016$0
Supplies$2,089$0$2,089$0
Telephone$0$0$0$0
Postage and shipping$1,026$0$1,026$0
Occupancy$0$0$0$0
Equipment rental and maintenance$7,346$0$7,346$0
Printing and publications$0$0$0$0
Travel$0$0$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$3,671$0$3,671$0
Other expenses not covered above$41,031$27,840$13,191$0
Balance Sheets
20002001200220032004200520062007
Total assets$9,656,505$10,134,607$10,940,322$11,574,769$12,213,119$13,134,852$14,627,629$14,844,106
Cash - non-interest-bearing$142,755$30,187$126,356$75,395$54,535$113,874$55,108$152,704
Savings and temporary cash investments$0$0$291,854$626,512$338,198$448,176$780,001$799,400
Accounts receivable less allowance for doubtful accounts$0$0$0$2,843$0$0$0$8,589
Pledges receivable less allowance for doubtful accounts$208,906$78,020$11,570$0$1,000$423$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$146,756$194,382$92,467$89,728$86,762$83,549$80,070$76,302
Inventories for sale or use$8,360$5,571$5,571$7,866$13,069$11,994$11,518$13,387
Prepaid expenses and deferred charges$16,097$17,719$0$34,599$35,903$1,061$8,626$1,612
Investments - publicly-traded securities$13,686,961$13,788,970
Investments - other securities$8,644,028$9,302,842$10,335,825$10,671,960$11,668,221$12,465,384$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$441,287$436,730$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$117$6,545$13,986$19,285$15,431$10,391$5,345$3,142
Other assets, including program-related investments$48,199$62,611$62,693$46,581$0$0$0$0
Total liabilities$42,487$4,379$628,467$574,062$831,248$1,166,010$1,513,549$1,502,503
Accounts payable and accrued expenses$42,487$4,379$22,367$8,278$589$301$18,038$3,824
Grants payable$0$0$597,082$557,212$827,115$591,463$0$582,731
Deferred revenue$0$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$0$0
Other liabilities$0$0$9,018$8,572$3,544$574,246$1,495,511$915,948
Total liabilities and net assets/fund balances$9,656,505$10,134,607$10,940,322$11,574,769$12,213,119$13,134,852$14,627,629$14,844,106
Total net assets or fund balances$9,614,018$10,130,228$10,311,855$11,000,707$11,381,871$11,968,842$13,114,080$13,341,603
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$2,833,052$1,367,892$885,818$920,943$713,412$1,388,606$1,260,114$1,843,903
Total revenue, gains, and other support per audited financial statements$2,860,745$1,361,677$828,219$2,402,012$1,409,483$1,337,145$2,070,251$1,245,512
Other expenses$115,640$0$0$1,481,069$696,071$-51,461$810,137$-598,391
Net unrealized gains on investments$0$0$0$1,481,069$696,071$-51,461$810,137$-598,391
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$115,640$0$0$0$0$0$0$0
Other revenue$87,947$6,215$57,599$0$0$0$0$0
Investment expenses$87,947$0$0$0$0$0$0$0
Other$0$6,215$57,599$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$1,605,241$845,467$646,592$805,244$1,028,319$750,174$764,576$1,017,989
Total expenses and losses per audited financial statements$1,605,241$845,467$646,592$805,244$1,028,319$750,174$764,576$1,017,989
Other revenue$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
38$96,375$9,382$0
38$20,375$3,682$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings8
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20063
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$1,263,574$35,205
Program service revenue
Program service revenue 1000000$000$0$20,250
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$44,450$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$1,138,113$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$0Income from an activity in which labor is a material income-producing factor and substantially all (at least 85%) of the work is performed with unpaid labor (section 513(a)(1))$80,952$0
Other revenue000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$59$14,955
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120022003200420052006
Total$1,314,488$766,352$1,536,257$597,620$958,887$752,875$1,429,084$1,301,268
Gifts, grants, and contributions received$832,463$308,487$960,912$274,854$481,876$248,798$685,077$272,451
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$54,791$36,680$109,199$126,451$107,981$129,256
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$471,751$453,477$520,428$266,037$351,633$376,082$620,953$897,588
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$10,274$4,388$126$20,049$16,179$1,544$15,073$1,973
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$3,234,808
Contributions, Gifts, Grants and Other Similar Amounts$2,751,079
Program Service Revenue$60,181
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$343,374
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$80,174
Gross sales of inventory, less returns and allowances$115,614
Less: cost of goods sold$35,440
Miscellaneous Revenue$0
Statement of Functional Expenses (for 2011)
Total functional expenses$979,463
Compensation of current officers, directors, trustees, and key employees$106,946
Other salaries and wages$106,494
Payroll taxes$17,102
Professional fundraising services$0
Other$748,921
Balance Sheet (for 2011)
Total assets$15,216,751
Total liabilities$1,138,185
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$1,138,185
Total net assets or fund balances$14,078,566
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2011)
2007 - 2011 Total
Total Support$7,332,983
Gifts, grants, contributions, and membership fees received$4,849,945
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$2,483,038
Gross receipts from related activities, etc.$764,083
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18Willamette View Foundation13021 Se River Rd Ste 4000, Portland, OR 97222-8077OR1970-02$1,676,427
19Friendsview Manor1301 E Fulton St, Newberg, OR 97132-1850OR1960-05$10,305,194
20Aspen Foundation Iii, Michael A Grassmueck Per RepPO BOX 3462, Bend, OR 97707-0462OR2000-01$1,052,367
Number of organizations performing similar types of work
Alaska2
Alabama3
Arkansas5
Arizona12
California51
Colorado13
Connecticut21
District of Columbia6
Delaware3
Florida45
Georgia13
Hawaii2
Iowa22
Illinois57
Indiana25
Kansas14
Kentucky9
Louisiana8
Massachusetts16
Maryland26
Maine4
Michigan18
Minnesota39
Missouri22
Montana2
North Carolina23
North Dakota2
Nebraska4
New Hampshire5
New Jersey25
New Mexico1
New York46
Ohio46
Oklahoma4
Oregon12
Pennsylvania94
Rhode Island5
South Carolina8
South Dakota8
Tennessee14
Texas22
Utah2
Virginia23
Vermont1
Washington19
Wisconsin27
West Virginia4
Wyoming1
International2
Total836

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