2024-10-24T15:23:08-05:00 2023-12-31 GARY MCGEE & CO LLP 1000 SW BROADWAY SUITE 1200 PORTLAND OR 97205 990 2023-01-01 880884533 MENUCHA RETREAT AND CONFERENCE CENTER MENU 5035957803 PO BOX 8 CORBETT OR 97019 COURTNEY MCHILL EXECUTIVE DIRECTOR 5035957803 2024-10-24 0 YEE LEE MCGEE P01294356 5032222515 2023 2024-10-15 13:58:12Z COURTNEY MCHILL PO BOX 8 CORBETT OR 97019 9064890 0 X WWW.MENUCHA.ORG X 2021 OR SEE SCHEDULE O.IN JULY 2023, MENUCHA RETREAT AND CONFERENCE CENTER BECAME AN ENTITY SEPARATE FROM THE FIRST PRESBYTERIAN CHURCH (FPC) OF PORTLAND. THE LAND, CONFERENCE CENTER BUILDINGS, AND EQUIPMENT WITH FAIR MARKET VALUE TOTALING $8,224,205 WERE TRANSFERED FROM THE CHURCH TO THE MENUCHA RETREAT AND CONFERENCE CENTER. THIS TRANSFER IS REPORTED IN THE ACCOMPANYING FORM 990 AS CONTRIBUTION REVENUE FROM FPC. 13 13 40 100 0 0 0 8359354 0 690082 0 6341 0 9113 0 9064890 0 0 0 0 0 370504 0 0 12915 0 424072 0 794576 0 8270314 0 8819854 0 549540 0 8270314 ENRICHING LIVES THROUGH HOSPITALITY, LEARNING, REFLECTION, AND RENEWAL. WE ENCOURAGE AND SUPPORT PURPOSEFUL WORK IN THIS SACRED SPACE SO THAT THOSE WHO COME HERE WILL RETURN TO THEIR OWN COMMUNITIES REJUVENATED AND BETTER ABLE TO SERVE THEIR FELLOW HUMAN BEINGS. 0 0 421298 468476 MENUCHA RETREAT AND CONFERENCE CENTER PROVIDED HOSPITALITY AND SPACE SUPPORTING PURPOSEFUL WORK, LEARNING, AND RENEWAL FOR RELIGIOUS ORGANIZATIONS AND INDIVIDUALS, NON-PROFITS, FAMILIES, CLERGY, RECOVERY GROUPS, AND MENTAL AND PHYSICAL HEALTH GROUPS. 206092 221606 THE ORGANIZATION ALSO PROVIDED PROGRAMMING IN THE AREAS OF FAITH, ART, AND MUSIC. 627390 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 30 0 40 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 OR X SARAH FITZ 5035957803 PO BOX 8 CORBETT OR 97019 X RICK LEE PRESIDENT 6.00 1.00 X X 0 0 0 SUSAN HEDLUND VICE PRESIDENT 1.00 1.00 X X 0 0 0 ERICH MERRILL SECRETARY 1.50 2.50 X X 0 0 0 JEFF FOLEY TREASURER 1.00 2.00 X X 0 0 0 JON BATES DIRECTOR 1.00 6.50 X 0 0 0 DEREK FOOTE DIRECTOR 2.00 1.00 X 0 0 0 CHRIS GREWE DIRECTOR 1.00 X 0 0 0 TOM HUGHES DIRECTOR 1.00 X 0 0 0 GORDON KENNEDY DIRECTOR 1.00 X 0 0 0 KEREN MCCORD DIRECTOR 1.00 X 0 0 0 JOEY RAZZANO DIRECTOR 1.00 1.50 X 0 0 0 REV DR AUDREY SCHINDLER DIRECTOR 1.00 40.00 X 0 0 0 STEVE SNODDERLY DIRECTOR 1.50 4.00 X 0 0 0 MARY KAY WEST DIRECTOR 1.00 1.00 X 0 0 0 KELLY WHITE DIRECTOR 1.00 X 0 0 0 REVERAND J SPENCER PARKS EXECUTIVE DIRECTOR 32.00 8.00 X 0 40075 75701 SARAH FITZ BUSINESS MANAGER 40.00 40.00 X 27087 35043 9341 27087 75118 85042 0 0 0 0 0 8357323 2031 8224205 8359354 HOSPITALITY/LODGING 721000 381241 381241 MEAL REVENUE 900099 239563 239563 PROGRAM SERVICE FEES 900099 69278 69278 690082 5691 5691 650 0 650 650 650 MISCELLANEOUS REVENUE 900099 9113 9113 9113 9064890 690082 0 15454 31172 31172 281094 231728 39620 9746 4594 4505 89 26963 13509 13397 57 26681 20547 5307 827 40075 40075 3036 3036 47713 46561 1141 11 675 257 418 5991 775 5173 43 7110 2976 3851 283 49614 49614 226 226 4931 4931 142985 142985 14001 13198 803 CONFERENCE CTR EXPENSES 65875 64744 1131 MAINTENACE AND EQUIP 21148 18127 3021 CREDIT CARD PROCESSING 6472 6472 FACILITIES SUPPLIES 6251 6251 7969 5398 2261 310 794576 627390 154271 12915 169552 324315 6005 238762 8224205 142985 0 8081220 0 8819854 66385 231361 251794 0 549540 X 8270314 0 0 8270314 0 8819854 8270314 0 X 0 0 0 X 8359354 8359354 690082 690082 9049436 9049436 95399 95399 0 95399 95399 8954037 5691 5691 5691 5691 9113 9113 9064240 9064240 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2023 AMOUNT: $ 9,113. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2802910 2802910 5252714 131318 5121396 51211 5798 45413 117370 5869 111501 8081220 X 1 8224205 FMV 0 0 0 PART I, COLUMN (B): THE NUMBER IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE CORPORATION IS THE FIRST PRESBYTERIAN CHURCH OF PORTLAND (FPC). FORM 990, PART VI, SECTION A, LINE 7A THROUGH 2025, AT LEAST FIVE DIRECTORS, INCLUDING THE SESSION DIRECTOR, MUST BE MEMBERS OF FPC; THROUGH 2030, AT LEAST THREE DIRECTORS, INCLUDING THE SESSION DIRECTOR, MUST BE MEMBERS OF FPC. THE SESSION OF THE FIRST PRESBYTERIAN CHURCH OF PORTLAND MUST APPROVE THE NOMINATION OF ANY FPC DIRECTOR. FORM 990, PART VI, SECTION A, LINE 7B EACH OF THE FOLLOWING TRANSACTIONS REQUIRES THE PRIOR APPROVAL OF THE SESSION OF FPC: - ACQUISITION OF A SUBSIDIARY OR AFFILIATED COMPANY; - DISSOLUTION, SALE, OR MERGER OF THE CORPORATION OR OF A SUBSIDIARY OR AFFILIATED COMPANY; - SALE OR OTHER DISPOSITION OF ASSETS OF THE CORPORATION OR A SUBSIDIARY OR AFFILIATED COMPANY NOT IN THE ORDINARY COURSE OF BUSINESS; - NOMINATION OF FPC DIRECTORS UNDER SECTION 3.4 AND 3.7 OF THE BYLAWS; - SUBSTANTIALLY CEASING TO DO BUSINESS IN ANY PART OF THE OPERATING AREA OF THE CORPORATION OR OF A SUBSIDIARY OR AFFILIATED COMPANY; OR - AMENDMENT OF THE ARTICLES OF INCORPORATION OR ANY AMENDMENT OF BYLAWS RELATING TO THE ELECTION OR REMOVAL OF DIRECTORS, OR AFFECTING THE RIGHTS OF FPC. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE FORM 990, IN CONSULTATION WITH THE BUSINESS MANAGER. THE REVIEWED FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR INFORMATION AND COMMENT. FORM 990, PART VI, SECTION B, LINE 12C IF ACTION IS TO BE TAKEN ON A MATTER THAT A BOARD MEMBER HAS A CONFLICT OF INTEREST IN, THE BOARD MEMBER IS REMINDED TO DISCLOSE THE CONFLICT BEFORE A VOTE IS TAKEN. THE BOARD MEMBER CAN BE EXCLUDED FROM THE MEETING AND VOTE, ALTHOUGH NO CONFLICT HAS ARISEN THAT HAS REQUIRED THIS ACTION TO DATE. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR POSITION IN 2023 WAS FILLED BY THE ASSOCIATE PASTOR OF FIRST PRESBYTERIAN CHURCH. SALARY FOR THE EXECUTIVE DIRECTOR WAS APPROVED BY THE CONGREGATION AND BENEFITS WERE PROVIDED THROUGH THE PRESBYTERIAN CHURCH (USA) BOARD OF PENSIONS. IN 2024, THE CURRENT EXECUTIVE DIRECTOR HAS RETIRED. THE POSITION HAS BEEN FILLED BY A SUCCESSOR INDEPENDENT OF THE PRESBYTERIAN CHURCH. THE CURRENT EXECUTIVE DIRECTOR'S COMPENSATION PACKAGE WAS DEVELOPED AND APPROVED BY THE EXECUTIVE DIRECTOR SEARCH COMMITTEE AND WAS APPROVED BY THE FULL BOARD OF DIRECTORS. COMPARABILITY DATA WAS GATHERED FOR SIMILAR CURRENT POSITIONS POSTED FOR RETREAT AND CONFERENCE CENTER ORGANIZATIONS ACROSS THE US, AS AVAILABLE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A, LINE 1A: THE EXECUTIVE DIRECTOR'S SALARY AND BENEFITS WERE PAID IN 2023 BY ITS SOLE MEMBER, THE FIRST PRESBYTERIAN CHURCH OF PORTLAND (FPC). IN 2023, FPC BILLED MENUCHA FOR 82% OF THE EXECUTIVE DIRECTOR'S WAGES AND BENEFITS. ALSO, THE BUSINESS MANAGER WAS EMPLOYED BY THE FPC THROUGH MID-JULY 2023, THEN BECAME A FULL-TIME EMPLOYEE OF MENUCHA RETREAT AND CONFERENCE CENTER, WORKING 40 HOURS PER WEEK AT EACH ORGANIZATION. FIRST PRESBYTERIAN CHURCH OF PORTLAND 1200 SW ALDER STREET PORTLAND OR 97205 930386831 RELIGIOUS SERVICES OR 501(C)(3) LINE 1 0 FRIENDS OF MENUCHA FOUNDATION PO BOX 8 CORBETT OR 97019 201777710 SUPPORT FOR MENUCHA RETREAT AND CONF CTR OR 501(C)(3) LINE 12A, I FIRST PRESBYTERIAN CHURCH OF PORTLAND 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0