2025-11-17T22:17:15-06:00 2024-12-31 933733354 TIMOTHY TAX AND ACCOUNTING 23403 E Mission Ave STE 200B Liberty Lake WA 990197575 990 2024-01-01 463050626 Building Ohana BUIL 5093811464 23403 E Mission Ave 200H Liberty Lake WA 99019 Deborah Finck Executive Director 5093811464 2025-11-17 1 0 Tim Wellings P02034850 5096061632 2024 2025-03-06 01:10:19Z X Deborah Finck 23403 E Mission Ave 200H Liberty Lake WA 99019 4137693 0 X www.buildingohana.org X 2013 WA BUILDING OHANA is a Washington State 501(c)(3) nonprofit organization advancing inclusive, multigenerational neighborhood design and community programs that bring people with neurodevelopmental and intellectual/developmental disabilities (I/DD) and their neighbors into shared community life. 6 6 2 10 0 0 9820 4043803 0 0 46684 93890 0 0 56504 4137693 722 953 0 0 64398 69536 0 0 4804 37909 43377 103029 113866 -46525 4023827 1020936 5046445 0 2843 1020936 5043602 X BUILDING OHANA advances inclusive, multigenerational neighborhood design and community programs that bring people with neurodevelopmental and intellectual/developmental disabilities (I/DD) and their neighbors into shared community life. 0 1 13712 PEOPLE: Ohana Community Education and Awareness ProgramIn early 2024, BUILDING OHANA began advancing land-acquisition efforts within the River District of Liberty Lake, WA, relocating its office there to engage more fully with the community where Ohana Village will take root. Through its Community-Engaged Education and Design Initiative, Ohana convened multiple Liberty Lake gatheringsincluding business breakfasts and the second Patterns to Live By eventwhere more than 60 residents, civic leaders, and partners helped articulate shared values and design patterns for healthy, connected living. The process prompted early sponsorship commitments and produced OHANA's first Community-Engaged Design publication, a foundational document guiding the Project Management Team and anchoring Ohana's inclusive-design framework.Education and advocacy continued locally and nationally through conferences and workshops promoting inclusive neighborhood development. The office responded to more than 200 online and in-person inquiries, many from families seeking supportive, community-based housing across the lifespan. BUILDING OHANA also presented to the Liberty Lake City Council on support needs for people with developmental disabilities and their families. All activities and publications remained free to the public. 54847 PLACE: Ohana Research, Design and Development ProgramThe PLACE program was BUILDING OHANA's most active area in 2024, turning community input into the first physical steps toward Ohana Village. Work centered on an eight-acre River District site in Liberty Lake, coordinated with the master developer and city staff on due diligence and infrastructure planning. In September, after months of research with legal and real-estate advisors, BUILDING OHANA prepared and submitted a Purchase and Sale Agreement (PSA) for the property, pending City of Liberty Lake approval of a Binding Site Plan (BPS) in 2025. The offer was structured to meet state and federal requirements for affordable-housing financing. To support negotiations, Ohana developed a site-specific conceptual plan showing housing types, shared spaces, and the intended community character to help partners understand the project's scope. Feedback from the Patterns to Live By process guided refinements and alignment with local priorities. New collaborations in 2024 included Central Valley School District, the Arc of Spokane's residential-support program, and Spokane's premier private-market developer. All work emphasized transparency, collaboration, and knowledge-sharing to inform future inclusive-housing efforts in the region. 22853 953 PURPOSE: Ohana Programs of SupportIn 2024, BUILDING OHANA advanced its Programs of Support, translating Intentional Neighboring into community-based frameworks for mutual care and belonging. Research addressed behavioral-health supports, natural-care networks, and evaluation methods for resident well-being within inclusive neighborhoods. We provided advisory leadership to regional and state coalitions on housing and disability inclusion and maintained collaborations with partners named in 2023, including the Arc of Spokane, Northwest Autism Center, Project I/DD, and Side-by-Side. Engagement with two local school districts and Washington State University's nursing and medical programs expanded training and awareness of inclusive-care practices.In the 4th quarter of 2024, our strengthened financial position ensured that site purchase upon Binding Site Plan approval would be possible without undue funding restriction. In response, BUILDING OHANA initiated research and planning for the OHANA FIT (Friendly Intentional Tracker) programa resident-supportive framework designed to help match future households with housing, accessibility, and community connections. These efforts collectively advanced the social infrastructure essential for inclusive community living. All activities remained free to the public. 91412 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 0 0 0 0 1 2 0 1 2 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 1 1 1 0 0 WA X Deborah Finck 5093811464 23403 E Mission Ave STE 200H Liberty Lake WA 99019 Deborah Finck Executive Director 36.00 0.00 X X 60000 0 0 Frank Ide President 2.00 0.00 X X 0 0 0 Brenda Eheart Director and Secretary 2.00 0.00 X X 0 0 0 Jill Ide Director and Treasurer 2.00 0.00 X X 0 0 0 Dan Dunne Director 2.00 0.00 X X 0 0 0 David Sittser Director 2.00 0.00 X X 0 0 0 60000 0 0 0 0 0 0 0 4043803 4043803 93890 93890 4137693 93890 0 0 953 953 60000 54000 4200 1800 3542 3188 248 106 5994 5394 420 180 248 248 5328 1176 3927 225 7859 6916 943 768 309 459 872 197 642 33 Program Specific Expens 26217 19070 4767 2380 Business & Organization 2085 209 1796 80 113866 91412 17650 4804 7180 7500 1011502 5020676 150 16625 3569 1925 2104 1644 1020936 5046445 2843 0 2843 X 1020936 5043602 1020936 5043602 1020936 5046445 X 4023827 -1161 X X 0 0 0 X 47787 22966 16350 9670 43855 140628 47787 22966 16350 9670 43855 140628 28158 112470 1649 894 1173 7819 93890 105425 246053 0.45710 0.61710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3569 1925 1644 1644 X 63 3999948 FMV 0 0 0 0 Form 990, Part III, line 3 In late 2024, BUILDING OHANA received a large, unusual grant that substantially strengthened its financial position. The Board of Directors safeguarded all principal in federally insured, interest-bearing accounts and established year-long certificates of deposit to ensure long-term stewardship. These measures expanded organizational capacity for the design, land acquisition, and pre-development of Ohana Villagewhile maintaining all funds for mission-related use. The grant did not alter the organization's exempt purpose; it reinforced the same charitable mission by securing a stable foundation for continued program delivery and future community development. Form 990, Part VI, Section B, line 11b A meeting of the Board of Directors is scheduled before filing to review the 990, and to vote to amend and approve the yearly filing. Form 990, Part VI, Section B, line 12c Board meetings: policies read and agreed to by all board members at the beginning of every fiscal year. Form 990, Part VI, Section B, line 15a The board reviews performance and determines compensation of Ohana executive director annually at the end of the year, using valid nonprofit and cost of living data related to the size, job requirements and activities of the organization. After discussion, the board members vote to make compensation decisions accordingly. Form 990, Part VI, Section C, line 19 No requests for any of our governing documents, policies or financial statements were requested during this tax year Form 990, Part XI, line 9: Section 481(a) Adjustment -1,161. Form 990, Schedule B, Part 1, column C: In 2024, BUILDING OHANA received a large, unexpected and unsolicited charitable contribution that significantly strengthened its financial position. The entirety of this donation was unrestricted, and the donorwho has requested public anonymityneither exercises nor retains any control over the organization. This contribution qualifies as an unusual grant under Treasury Regulation 1.170A-9(f)(6) because it was unexpected, not part of regular fundraising efforts, and made without the expectation of future contributions. Accordingly, it is excluded from the public-support computation in this filing. Recognizing the responsibility attached to this gift, the Board of Directors acted immediately to safeguard and steward all funds in accordance with federal standards and nonprofit best practices for safety and liquidity. BUILDING OHANA implemented a federally insured investment strategy using credit-union sweep accounts and interest-bearing certificates of deposit. All funds wereand remain, as of this filingfully covered by the National Credit Union Share Insurance Fund (NCUSIF) administered by the National Credit Union Administration (NCUA). These measures ensure security, liquidity, and modest earnings while preserving the full value of the unusual grant and its interest for this organization's charitable mission of supporting people with intellectual and developmental disabilities through inclusive community life.