2026-08-05T14:41:09-05:00 2025-09-30 953001179 WINDES INC 2050 MAIN ST STE 1300 IRVINE CA 92614 990 2024-10-01 952078512 THE WILLOWS FOUNDATION INC WILL 9495865220 23871 WILLOWS DRIVE LAGUNA HILLS CA 92653 ERIC MCKOWN EXECUTIVE DIRECTOR 9495865220 2026-08-03 1 1 ELEANOR A LIVINGSTON CPA MST P00226461 9498529433 2026-08-03 2024 2025-03-06 01:10:19Z ERIC MCKOWN 23871 WILLOWS DRIVE LAGUNA HILLS CA 92653 6402422 0 X WWW.THEWILLOWSCOMMUNITY.ORG X 1956 CA TO NURTURE A GRACE-LED COMMUNITY OF COMPASSIONATE AND FORWARD-THINKING CHRISTIAN SCIENTISTS DEDICATED TO BOUNDLESS SPIRITUAL GROWTH AND SERVICE. 7 7 45 7 0 0 397967 1620287 3489341 3575001 461749 166506 53864 10967 4402921 5372761 116242 27209 0 0 2399018 2537780 71918 94471 255785 2017750 2246985 4604928 4906445 -202007 466316 8285522 8765497 559339 476646 7726183 8288851 THE WILLOWS' MISSION IS TO NURTURE A GRACE-LED COMMUNITY OF COMPASSIONATE AND FORWARD-THINKING CHRISTIAN SCIENTISTS DEDICATED TO BOUNDLESS SPIRITUAL GROWTH AND SERVICE. 0 0 3899452 27209 3575001 OPERATE HOMES FOR WORTHY AGED PERSONS WHO ARE MEMBERS OF THE CHRISTIAN SCIENCE DENOMINATION. 3899452 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 28 0 1 45 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 CA X JESSICA PARKER 9495865220 23871 WILLOWS DRIVE LAGUNA HILLS CA 92653 RICHARD CLARKE BOARD PRESIDENT 5.00 X X 0 0 0 DOUG YEOMAN BOARD TREASURER 2.00 X X 0 0 0 DAVID COOK DIRECTOR 2.00 X 0 0 0 DORENE FORD DIRECTOR 2.00 X 0 0 0 ELIZABETH JONES DIRECTOR 2.00 X 0 0 0 HILARY BARNER DIRECTOR 2.00 X 0 0 0 RIDGE SAMPSON DIRECTOR 2.00 X 0 0 0 DAVID STEPHEN DEWINDT EXECUTIVE DIRECTOR 40.00 X 121304 0 43588 SANDRA REIFF FINANCE DIRECTOR 40.00 X 49269 0 11530 170573 0 55118 1 0 1 0 JON COOLING CONSTRUCTION CO 22326 OROPEL MISSION VIEJO CA 92691 CONSTRUCTION 612226 1 1620287 1620287 RENTAL INCOME 531390 3111675 3111675 FEES INCOME 900099 366020 366020 GUEST HOUSE RENTAL INCOME 531390 97306 97306 3575001 64857 64857 1126310 5000 1029661 0 96649 5000 101649 101649 10967 10967 10967 5372761 3575001 0 177473 27209 27209 225691 225691 1733999 1628389 72480 33130 50833 41683 6608 2542 376401 243992 120428 11981 150856 125268 23029 2559 5002 5002 30095 30095 94471 94471 22618 22618 266342 173122 93220 128440 64220 64220 63612 22521 41091 490311 461403 28908 204865 141317 16666 46882 473349 449682 23667 REPAIRS AND MAINTENANCE 292511 280233 12278 FOOD SERVICE EXPENSES 221062 208062 13000 RESIDENT WELFARE AND AC 23661 23661 25117 8690 16427 4906445 3899452 751208 255785 381636 58146 207380 66932 921665 26 0 30428 41711 13934676 8814334 5190040 5120342 2476012 2556701 8285522 8765497 322027 216446 25262 15969 40016 212050 204215 559339 476646 X 7574139 7120621 152044 1168230 7726183 8288851 8285522 8765497 466316 96352 0 X 0 1 X 1 0 X 1389702 2227248 703249 397967 1620287 6338453 2603390 2766524 3213745 3489341 3575001 15648001 3993092 4993772 3916994 3887308 5195288 21986454 137 2012 1025 8586 108705 120465 0 137 2012 1025 8586 108705 120465 21865989 35845 46104 63646 88281 64857 298733 35845 46104 63646 88281 64857 298733 22231 17558 75116 53864 10967 179736 4051168 5057434 4055756 4029453 5271112 22464923 0.97330 0.97620 0.01330 0.01380 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OPERATIONS INCOME - 2020 AMOUNT: $ 16,753. 2022 AMOUNT: $ 7,022. OTHER INCOME - 2020 AMOUNT: $ 1,123. 2021 AMOUNT: $ 13,393. 2022 AMOUNT: $ 57,631. 2024 AMOUNT: $ 10,967. SPECIAL INCOME - 2020 AMOUNT: $ 3,258. 2021 AMOUNT: $ 3,656. 2022 AMOUNT: $ 9,120. MISCELLANEOUS - 2020 AMOUNT: $ 1,097. 2021 AMOUNT: $ 509. 2022 AMOUNT: $ 1,343. OTHER EARNED REVENUE - 2023 AMOUNT: $ 53,864. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 391153 391153 8093172 5529766 2563406 4299465 3056915 1242550 1150886 227653 923233 5120342 DEPOSITS 204215 204215 X 5446495 96352 96352 5350143 22618 22618 5372761 4883827 0 4883827 22618 22618 4906445 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE IRC AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE IRC AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. FASB ASC TOPIC 740, INCOME TAXES, REQUIRES MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN BY THE FOUNDATION AND TO RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION AND HAS CONCLUDED THAT, AS OF SEPTEMBER 30, 2025, THERE ARE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS IN WHICH IT OPERATES. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. X X X 1 HATHAWAY BLACKWELL NON- PROFIT CONSULTING 13305 CLAYTON ROAD ST LOUIS MO 63131 FUNDRAISING 0 125000 94471 30529 125000 94471 30529 CA 1 RENT/FEE REDUCTION 4 27209 PART I, LINE 2: THE ORGANIZATION DOES NOT MONITOR THE USE OF THE BENEVOLENCE FUNDS BECAUSE THE FUNDS ARE NOT DIRECTLY TRANSFERRED TO THE RESIDENT. RESIDENTS RECEIVE A CREDIT TOWARD THEIR RENT AND MEALS. RESIDENTS REQUESTING FINANCIAL HELP ARE REVIEWED ON A CASE-BY-CASE BASIS BY THE FINANCE DIRECTOR AND ASSISTANCE IS PROVIDED TO THOSE RESIDENTS WHOSE EXPENSES EXCEED THEIR INCOME AND WHERE THEY DO NOT HAVE SIGNIFICANT ASSETS TO OFFSET THEIR EXPENSES. AN ANNUAL REVIEW OF THE RESIDENT'S INCOME, EXPENSES, ASSETS AND LIABILITIES IS CONDUCTED TO DETERMINE WHETHER THE RESIDENT STILL NEEDS ASSISTANCE. X X 0 1 X X X X 0 0 0 0 0 0 0 0 0 DAVID STEPHEN DEWINDT EXECUTIVE DIRECTOR 121304 0 0 0 0 0 2646 0 40942 0 164892 0 0 0 PART I, LINE 1A REIMBURSEMENT FOR NON-TAXABLE HOUSING COMPENSATION IS NOT PROVIDED. INSTEAD, THOSE RECEIVING THIS COMPENSATION ARE NOT CHARGED RENT. THIS IS A 55 PLUS COMMUNITY AND HOUSING IS PROVIDED AT NO CHARGE AS STIPULATED IN EXECUTIVE DIRECTORS EMPLOYMENT CONTRACT. WE DO NOT HAVE A WRITTEN POLICY, JUST THE EMPLOYMENT CONTRACT. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS DISTRIBUTED VIA EMAIL TO ALL BOARD MEMBERS BEFORE FILED. FORM 990, PART VI, SECTION B, LINE 12C UPON HIRE, AN EMPLOYEE REVIEWS AND SIGNS THE ATTACHED FORM INDICATING ANY POTENTIAL CONFLICT OF INTEREST. WHILE WE DON'T HAVE THIS RESIGNED EACH YEAR, WE DO REVIEW WITH ANY STAFF WHO MAY HAVE A CONFLICT OR POTENTIAL CONFLICT. OUR HR CONSULTANT GOES OVER THIS ANNUALLY AT AN EMPLOYEE MEETING SO STAFF ARE AWARE OF THIS POLICY AND IT IS IN OUR EMPLOYEE HANDBOOK. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION WORKED WITH AN OUTSIDE CONSULTANT, WINNIE STROHMEYER, TO HELP WITH EXECUTIVE DIRECTOR COMPENSATION. SHE PROVIDED COMPARABLE DATA AND ASSISTED THE BOARD IN MAKING DECISIONS ABOUT THE EXECUTIVE DIRECTOR'S PAY. OUR OUTSIDE CONSULTANT, WINNIE STROHMEYER, ALSO ASSISTED THE ORGANIZATION IN PROVIDING COMPARABLE COMPENSATION DATA FOR ALL OF OUR EMPLOYEES WITHIN OUR ORGANIZATION TO ASSIST MANAGEMENT IN MAKING COMPENSATION DECISIONS. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST.