2024-11-14T14:24:39-05:00 2023-12-31 814693463 IRON CREEK TAX & CONSULTING 6650 SW REDWOOD LN STE 210 PORTLAND OR 97224 990 2023-01-01 931060938 MACDONALD CENTER MACD 5032225720 605 NW COUCH STREET PORTLAND OR 972093614 MICHELLE MEYER EXECUTIVE DIRECTOR 5032225720 2024-11-14 true false LAURA S BAKER P01289626 5034431040 2024-11-14 2023 2024-10-15 13:58:12Z MAYBELLE CENTER FOR COMMUNITY MICHELLE MEYER 605 NW COUCH STREET PORTLAND OR 972093614 9119611 false X WWW.MAYBELLECENTER.ORG X 1992 OR MAYBELLE CENTER DISRUPTS SOCIAL ISOLATION, SO WE CAN ALL EXPERIENCE A HEALTHY, CONNECTED LIFE AND CONTRIBUTE TO A THRIVING PORTLAND. 11 11 150 27 0 673207 909684 5985112 7509309 68259 49868 748596 43436 7475174 8512297 0 0 1203216 6241372 0 521413 5933726 3020518 7136942 9261890 338232 -749593 13285212 13245367 442881 814179 12842331 12431188 X MAYBELLE CENTER DISRUPTS SOCIAL ISOLATION, SO WE CAN ALL EXPERIENCE A HEALTHY, CONNECTED LIFE AND CONTRIBUTE TO A THRIVING PORTLAND. false false 7858470 7509309 THE CENTER OWNS AND OPERATES 96 AFFORDABLE HOUSING UNITS IN PORTLAND, OR. ASSISTED LIVING: MACDONALD RESIDENCE HAS 54 ROOMS AND IS ONE OF THE ONLY 100% MEDICAID ASSISTED LIVING FACILITIES IN THE NATION. AFFORDABLE HOUSING: MACDONALD WEST HAS 42 AFFORDABLE STUDIO APARTMENTS FOR FOLKS WHO EARN 60% OR LESS OF THE MEDIAN FAMILY INCOME. ALL RESIDENTS OF MACDONALD WEST AND MACDONALD RESIDENCE ARE OFFERED THE SERVICES OF MAYBELLE CENTER AND OUR COMMUNITY ROOM. ADDITIONAL PROGRAMS FOSTERING COMMUNITY - SUPPORT SERVICES: THIS WORK COMPLEMENTS VOLUNTEER VISITS AND CONNECTS MEMBERS TO SERVICES WITHIN THE COMMUNITY, ADDRESSING A VARIETY OF NEEDS THAT MAY INCLUDE EVERYTHING FROM HEALTHCARE AND HOUSING ISSUES TO VETERINARIAN CARE FOR PETS. SUPPORT SERVICES WORKS ALONGSIDE MEMBERS TO HELP BUILD PROBLEM-SOLVING SKILLS AND PERSONAL AGENCY. -SPIRITUAL SUPPORT: TO ENRICH AND BENEFIT THE LIVES OF MEMBERS,MAYBELLE CENTER PRACTICES SPIRITUALITY BY HONORING THE WORTH AND DIGNITY OF EACH PERSON, DEVOTING PRESENCE, ATTENTION, AND RESPECTFUL ASSISTANCE WITHOUT ALIGNING WITH ANY SPECIFIC FAITH TRADITION. SPIRITUAL SUPPORT IS BROADLY DEFINED AND INCLUDES ACTIVITIES THAT CREATE OUTLETS FOR CREATIVITY AND HEALING, INCLUDING AFFINITY GROUPS, ART CLASSES, CHOIR, MEDITATION, NATURE OUTINGS, AND MEMORIAL SERVICES. MEMBERS PARTICIPATE IN THE PLANNING AND DELIVERY OF MANY OF THE SERVICES. -COMMUNITY ROOM: THIS WARM AND INVITING SPACE SERVES AS A SAFE AND WELCOMING PLACE TO GATHER AND INTERACT. -STUDENT EDUCATION: IN PARTNERSHIP WITH LOCAL COLLEGES AND UNIVERSITIES, NURSING STUDENT INTERNS VISIT MAYBELLE CENTER'S MEMBERS, AND OBSERVE FIRST-HAND THE COMPLEX HEALTH ISSUES RELATED TO POVERTY. THIS HELPS THEM BUILD THE SKILLS NECESSARY TO REALISTICALLY AND EFFECTIVELY ADDRESS THE MEDICAL NEEDS OF MEMBERS AND OTHER DOWNTOWN PORTLAND RESIDENTS. -VISITATION - PAIRS OF VOLUNTEERS MAKE WEEKLY VISITS FOR THE PURPOSE OF CONVERSATION AND COMPANIONSHIP, COMBATING THE NEGATIVE EFFECTS OF ISOLATION. THEIR TIME TOGETHER BUILDS TRUST AND RELATIONSHIPS AND HELPS IDENTIFY WHEN AND IF FURTHER INTERVENTION WOULD BE BENEFICIAL. 7858470 true true false false false false false false false true true false true true true true true false false false false false false false true false false false false true false false false false false false false false false false false false true true false false false true X 13 0 true 150 true false false false false false true true false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true false false OR X MICHELLE MEYER 5032225720 605 NW COUCH STREET 605 NW COUCH STREET PORTLAND OR 97209 SULE BALKAN PRESIDENT 2.00 X X 0 0 0 ALICE BERGMAN DIRECTOR 2.00 X 0 0 0 CAROL DODSON DIRECTOR 2.00 X 0 0 0 FR JOHN DONATO CSC DIRECTOR 2.00 X 0 0 0 TOM DOYLE EXEC MEMBER 2.00 X 0 0 0 NHI NGUYEN VP/SECRETARY 2.00 X X 0 0 0 JEFF PERRY TREASURER 2.00 X X 0 0 0 SHARON PETERS DIRECTOR 2.00 X 0 0 0 ANDY ROBBINS DIRECTOR 2.00 X 0 0 0 WENDY SHUMWAY DIRECTOR 2.00 X 0 0 0 JACKIE SMITH DIRECTOR 2.00 X 0 0 0 MICHELLE MEYER EXECUTIVE DI 40.00 X 140566 0 18017 140566 18017 1 false true false 175180 734504 8000 909684 ASSISTED LIVING RESIDENCE 531110 7101122 7101122 TENANT RENTS 531390 408187 408187 7509309 60019 60019 518136 528287 -10151 -10151 -10151 175180 79027 -79027 SPONSOR LOAN-INTEREST INCOME 531390 101947 101947 MISCELLANEOUS INCOME 531390 13359 13359 SERVICE INC- MACDONALD WEST 531390 7200 7200 -43 -43 122463 8512297 7621621 60019 158583 134796 15858 7929 4975091 4228827 497509 248755 59203 50322 5921 2960 590259 501720 59026 29513 458236 389500 45824 22912 4516 4516 74322 19768 53075 1479 238616 159234 8517 70865 198107 94202 46277 57628 710419 644797 48557 17065 6272 6272 316093 272125 23612 20356 CARE AND MEDICAL 811857 811857 OTHER LABOR COSTS 276832 233614 32014 11204 FOOD AND KITCHEN 251818 251818 RESIDENCE ADMINISTRATION 59618 59618 72048 41301 30747 9261890 7858470 882007 521413 648087 252583 1023682 651941 26400 55000 614623 769379 2973790 2973790 82801 140284 8997460 5820596 3377205 3176864 3117596 3506805 579382 765229 841646 953492 13285212 13245367 130456 497413 206201 206201 106224 110565 442881 814179 X 12245760 11591406 596571 839782 12842331 12431188 13285212 13245367 X -749593 338450 X false true X true false X 445416 1340407 700760 673207 909684 4069474 4507421 4491924 4826487 6807174 7631772 28264778 4952837 5832331 5527247 7480381 8541456 32334252 50000 56000 25000 75000 255000 461000 1095 42807 2168 46070 50000 57095 67807 77168 255000 507070 31827182 290682 52565 92049 52779 60019 548094 290682 52565 92049 52779 60019 548094 150943 105643 256586 5394462 5990539 5619296 7533160 8601475 33138932 0.96040 0.95050 0.02000 0.02000 X PART III, LINE 12 SPECIAL EVENT 256,586 OTHER INCOME 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 579382 150000 66033 30186 765229 675118 -67498 28238 579382 586287 115997 27165 675119 549948 57770 21431 586287 485622 85278 35952 549948 1.00000 false false 676344 676344 6163497 4536165 1627332 973710 311825 661885 484321 273018 211303 699588 699588 3176864 OCF ENDOWMENT (COMMUNITY FUND) 765229 F 765229 INTEREST RECEIVABLE 857806 RESTRICTED CASH 68112 CONSTRUCTION IN PROGRESS 27917 DEFICIT INTEREST IN TAX CREDIT ENTIT -343 953492 ACCRUED INTEREST 106985 PREPAID RENTS 3580 110565 X 8929774 338450 79027 417477 8512297 8512297 9340917 79027 79027 9261890 9261890 SCHEDULE D, PAGE 3, PART X THE CENTER IS A NONPROFIT CORPORATION EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND COMPARABLE STATE STATUTES AND DID NOT HAVE ANY UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. DUE TO ITS TAX EXEMPT STATUS, THE CENTER IS NOT SUBJECT TO INCOME TAXES. ACCORDINGLY, THESE FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES AND THERE ARE NO OTHER TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE. THE CENTER IS REQUIRED TO FILE TAX RETURNS WITH THE IRS AND OTHER TAXING AUTHORITIES. THE LIMITED PARTNERSHIPS ARE TAXABLE ENTITIES, HOWEVER, EACH OF THE PARTNERSHIPS HAVE ELECTED TO BE TREATED AS A PASS-THROUGH ENTITY FOR INCOME TAX PURPOSES AND, AS SUCH, ARE NOT SUBJECT TO INCOME TAXES. RATHER, ALL ITEMS OF TAXABLE INCOME, DEDUCTIONS AND TAX CREDITS ARE PASSED THROUGH TO AND ARE REPORTED BY ITS PARTNERS ON THEIR RESPECTIVE INCOME TAX RETURNS. THE PARTNERSHIPS' FEDERAL TAX STATUSES ARE BASED ON THEIR LEGAL STATUS AS A PARTNERSHIP. ACCORDINGLY, THE PARTNERSHIPS ARE NOT REQUIRED TO TAKE ANY TAX POSITIONS IN ORDER TO QUALIFY AS A PASS-THROUGH ENTITY. ACCORDINGLY, THESE FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES AND THE PARTNERSHIPS HAVE NO OTHER TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE. THE PARTNERSHIPS ARE REQUIRED TO FILE AND DO FILE TAX RETURNS WITH THE IRS AND OTHER TAXING AUTHORITIES. INCOME TAX RETURNS FILED BY EACH OF THE ENTITIES ARE SUBJECT TO EXAMINATION BY THE IRS FOR A PERIOD OF THREE YEARS. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE IRS, TAX YEARS SINCE 2020 REMAIN OPEN AND SUBJECT TO EXAMINATION. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENT COSTS NETTED AGAINST REVENUE 79,027 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT COSTS NETTED AGAINST REVENUE 79,027 MAYBELLE CTR FA 175180 175180 79027 175180 175180 79027 79027 -79027 false false false false false false false false false MICHELLE MEYER EXECUTIVE DIRECTOR 140566 18017 158583 FORM 990, PAGE 1, PART I, LINE 6 VISITING, ESCORTS TO MEDICAL APPOINTMENTS, GROCERY SHOPPING, ASSIST WITH CLERICAL EFFORTS, HELP WITH COMMUNITY EVENTS AND COMMUNITY BUILDING. FORM 990, PAGE 2, PART III, LINE 4B ADDITIONAL PROGRAMS FOSTERING COMMUNITY - SUPPORT SERVICES: THIS WORK COMPLEMENTS VOLUNTEER VISITS AND CONNECTS MEMBERS TO SERVICES WITHIN THE COMMUNITY, ADDRESSING A VARIETY OF NEEDS THAT MAY INCLUDE EVERYTHING FROM HEALTHCARE AND HOUSING ISSUES TO VETERINARIAN CARE FOR PETS. SUPPORT SERVICES WORKS ALONGSIDE MEMBERS TO HELP BUILD PROBLEM-SOLVING SKILLS AND PERSONAL AGENCY. -SPIRITUAL SUPPORT: TO ENRICH AND BENEFIT THE LIVES OF MEMBERS,MAYBELLE CENTER PRACTICES SPIRITUALITY BY HONORING THE WORTH AND DIGNITY OF EACH PERSON, DEVOTING PRESENCE, ATTENTION, AND RESPECTFUL ASSISTANCE WITHOUT ALIGNING WITH ANY SPECIFIC FAITH TRADITION. SPIRITUAL SUPPORT IS BROADLY DEFINED AND INCLUDES ACTIVITIES THAT CREATE OUTLETS FOR CREATIVITY AND HEALING, INCLUDING AFFINITY GROUPS, ART CLASSES, CHOIR, MEDITATION, NATURE OUTINGS, AND MEMORIAL SERVICES. MEMBERS PARTICIPATE IN THE PLANNING AND DELIVERY OF MANY OF THE SERVICES. -COMMUNITY ROOM: THIS WARM AND INVITING SPACE SERVES AS A SAFE AND WELCOMING PLACE TO GATHER AND INTERACT. -STUDENT EDUCATION: IN PARTNERSHIP WITH LOCAL COLLEGES AND UNIVERSITIES, NURSING STUDENT INTERNS VISIT MAYBELLE CENTER'S MEMBERS, AND OBSERVE FIRST-HAND THE COMPLEX HEALTH ISSUES RELATED TO POVERTY. THIS HELPS THEM BUILD THE SKILLS NECESSARY TO REALISTICALLY AND EFFECTIVELY ADDRESS THE MEDICAL NEEDS OF MEMBERS AND OTHER DOWNTOWN PORTLAND RESIDENTS. -VISITATION - PAIRS OF VOLUNTEERS MAKE WEEKLY VISITS FOR THE PURPOSE OF CONVERSATION AND COMPANIONSHIP, COMBATING THE NEGATIVE EFFECTS OF ISOLATION. THEIR TIME TOGETHER BUILDS TRUST AND RELATIONSHIPS AND HELPS IDENTIFY WHEN AND IF FURTHER INTERVENTION WOULD BE BENEFICIAL. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S PROCESS FOR REVIEW OF FORM 990 BY THE AUDIT COMMITTEE AND BY THE BOARD OF DIRECTORS IS AS FOLLOWS: THE EXTERNAL ACCOUNTING FIRM WILL PREPARE FORM 990 AND SUPPLEMENTAL SCHEDULES AS SOON AS POSSIBLE AFTER THE COMPLETION OF THE AUDIT, AND FORWARD A DRAFT OF THE RETURN TO THE EXECUTIVE DIRECTOR FOR REVIEW. AFTER THE EXECUTIVE DIRECTOR HAS APPROVED THE RETURN, THE EXECUTIVE DIRECTOR WILL INSTRUCT THE EXTERNAL ACCOUNTING FIRM TO PREPARE A FINAL VERSION OF THE RETURN FOR SIGNATURE BY THE EXECUTIVE DIRECTOR FOR FILING WITH THE INTERNAL REVENUE SERVICE. THE FORM AUTHORIZING THE EXTERNAL ACCOUNTING FIRM TO ELECTRONICALLY FILE THE FORM 990 ON BEHALF OF THE ORGANIZATION WILL ALTERNATIVELY BE SIGNED BY THE EXECUTIVE DIRECTOR INSTEAD OF THE ACTUAL PAPER RETURN. EVERY EFFORT WILL BE MADE TO FILE THE RETURN IN A TIMELY MANNER WITH THE INTERNAL REVENUE SERVICE. A COPY OF THE COMPLETED, SIGNED AND FILED FORM 990 WITH SCHEDULES WILL BE INCLUDED IN THE NEXT BOARD OF DIRECTORS MEETING PACKET FOR REVIEW BY THE BOARD. FORM 990, PAGE 6, PART VI, LINE 12C ON AN ANNUAL BASIS, BOARD MEMBERS AND ALL EMPLOYEES REVIEW AND SIGN THE STATEMENT INDICATING ANY PERCEIVED CONFLICTS, AND THE EXECUTIVE COMMITTEE REVIEWS THE STATEMENTS. FORM 990, PAGE 6, PART VI, LINE 15A THE ORGANIZATION'S PROCESS FOR DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR INCLUDED REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISIONS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS, ARTICLES OF INCORPORATION, BYLAWS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST FROM THE EXECUTIVE DIRECTOR. FORM 990, PART XI, LINE 9 SPECIAL EVENT COSTS NETTED AGAINST REVENUE 79,027 SPECIAL EVENT COSTS NETTED AGAINST REVENUE -79,027 MACDONALD WEST MANAGER LLC MACDONALD WEST MANAGER LLC 605 NW COUCH STREET 605 NW COUCH STREET PORTLAND OR 97209 450839148 LOWINC HSG OR -40 3850758 N/A MACDONALD RESIDENCE II LLC MACDONALD RESIDENCE II LLC 605 NWCOUCH STREET 605 NW COUCH STREET PORTLAND OR 97209 931060938 LOWINC HSG OR N/A MACDONALD WEST LIMITED PARTNERSHIP MACDONALD WEST LIMITED PARTNERSHIP 605 NW COUCH STREET 605 NW COUCH STREET PORTLAND OR 972093616 450934023 LOWINC HSG OR MACDONALD CENTER RELATED -40 3850758 false true 0.00010 true false false false false false false false false true true true false false false false false false false MACDONALD WEST LTD PARTNERSHIP MACDONALD WEST LTD PARTNERSHIP L 7200 FMV MACDONALD WEST LTD PARTNERSHIP MACDONALD WEST LTD PARTNERSHIP A 89803 FMV