2026-09-23T19:01:42-05:00 2025-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 601 W RIVERSIDE AVENUE STE 1800 SPOKANE WA 99201 990 2025-01-01 943160031 ST ANDREW'S RETIREMENT COMMUNITY STAN 3605361647 520 E PARK AVE PORT ANGELES WA 98362 BEVERLY MAINE PRESIDENT AND CEO 3605361647 2026-09-23 1 EMINA O CRESSWELL P01217304 5097472600 2026-09-23 2025 BEVERLY MAINE 520 E PARK AVE PORT ANGELES WA 98362 2135739 0 X STANDREWSRETIREMENT.ORG/WORDPRESS X 1997 WA TO OPERATE A 40-UNIT ASSISTED LIVING FACILITY FOR SENIORS. 4 3 40 38 0 0 89999 73677 2058055 2048970 -423 -2054 4975 9120 2152606 2129713 0 0 0 0 1418605 1443185 0 0 15754 665719 665874 2084324 2109059 68282 20654 1935284 1891264 1773920 1709246 161364 182018 TO OPERATE A 40-UNIT ASSISTED LIVING FACILITY FOR SENIORS. OVER 60% OF THE RESIDENTS ARE ON MEDICAID AND THE REMAINDER ARE PRIVATE PAY RESIDENTS. RATES ARE SET BASED ON MARKET RATES IN THE PORT ANGELES AREA AND ARE NECESSARY TO MAKE THE ORGANIZATION VIABLE. 0 0 1772669 2050172 TO PROVIDE ASSISTED LIVING FOR SENIORS, INCLUDING FOOD SERVICE, STAFF NURSES, SECURITY, AND SOCIAL ACTIVITIES. 1772669 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 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 1 0 0 0 1 6 0 1 40 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X BEVERLY MAINE 3603770113 703 CALLAHAN DR BREMERTON WA 98310 BEVERLY MAINE PRESIDENT AND CEO 2.00 40.00 X X 0 190272 53760 HEIDI SIMPSON CHAIRMAN 2.00 0.00 X X 0 0 0 SALLY WINTERNITZ TREASURER 2.00 0.00 X X 0 0 0 ROBERTA CLAUSEN BOARD MEMBER (THRU 10/2025) 2.00 0.00 X 0 0 0 SUZANNE HADLEY BOARD MEMBER 2.00 0.00 X 0 0 0 LAURA DODD ADMINISTRATOR 40.00 0.00 X 106702 0 50819 106702 190272 104579 1 0 1 0 0 14716 58961 73677 RESIDENTS' RENTS 623990 2048970 2048970 2048970 53 53 2107 -2107 -2107 -2107 11837 14716 3919 7918 7918 MISCELLANEOUS 623990 1202 1202 1202 2129713 2050172 0 5864 1100945 982429 109772 8744 20893 17920 2973 212136 173902 38234 109211 95996 11539 1676 106683 101349 5334 11250 11250 12985 10442 2543 542 94 448 6626 6626 9591 8021 1570 121065 119805 1260 14164 11649 2515 3420 2345 1075 67785 52930 14855 104107 104107 53450 50788 2662 FOOD SERVICE SUPPLIES 124393 124393 LICENSES/DUES/SUBSCRIPT 10256 5426 4830 ACTIVITIES SUPPLIES 5618 5618 HEALTH DEPT SUPPLIES 5183 5183 8756 1621 7135 2109059 1772669 320636 15754 221473 167941 100716 40795 92929 95034 15198 43047 4675973 3131526 1504968 1544447 1935284 1891264 124333 100579 16820 3361 1331330 1297799 299650 0 1787 307507 1773920 1709246 X 157864 174018 3500 8000 161364 182018 1935284 1891264 20654 0 X 1 X 0 1 0 X 250248 102062 94684 89999 73677 610670 1483243 1662667 1862953 2058055 2048970 9115888 9954 1220 11837 23011 1733491 1764729 1967591 2149274 2134484 9749569 95000 50000 145000 233951 305884 376846 547329 269980 1733990 328951 355884 376846 547329 269980 1878990 7870579 16 22 38 71 53 200 16 22 38 71 53 200 9837 3430 9280 3755 1202 27504 1743344 1768181 1976909 2153100 2135739 9777273 0.80500 0.99670 0.00000 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2021 AMOUNT: $ 9,837. 2022 AMOUNT: $ 3,430. 2023 AMOUNT: $ 9,280. 2024 AMOUNT: $ 3,755. 2025 AMOUNT: $ 1,202. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 253586 253586 3467915 2445256 1022659 943398 686270 257128 11074 11074 1544447 RELATED PARTY PAYABLES 305790 REFUNDABLE SECURITY DEPOSITS 1717 307507 X PART X, LINE 2: SARC IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A), QUALIFYING FOR DEDUCTIBLE CONTRIBUTIONS UNDER SECTION 170(B)(1)(A)(VI). SARC IS EXEMPT FROM STATE AND LOCAL PROPERTY TAXES PURSUANT TO RCW 84.36.041, PROVIDED IT REMAINS IN COMPLIANCE WITH ITS REVENUE BOND REQUIREMENTS. SARC IS SUBJECT TO FEDERAL INCOME TAX ONLY ON UNRELATED BUSINESS TAXABLE INCOME AS DEFINED UNDER IRC SECTIONS 511 THROUGH 515. SARC RECOGNIZES TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION, BASED ON THEIR TECHNICAL MERITS. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT WITH A GREATER THAN 50% LIKELIHOOD OF REALIZATION. INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS, IF ANY, ARE RECOGNIZED IN OPERATING EXPENSES. AS OF DECEMBER 31, 2025, SARC HAD NO UNRECOGNIZED TAX BENEFITS AND ACCRUED NO INTEREST OR PENALTIES. SARC FILES AN EXEMPT ORGANIZATION RETURN IN THE U.S. FEDERAL JURISDICTION. OKTOBERFEST 25812 14705 11107 3852 25812 14705 11107 3852 3852 7255 X X 0 0 0 0 0 0 0 1 0 BEVERLY MAINE PRESIDENT AND CEO 0 173272 0 17000 0 0 0 8664 0 45096 0 244032 0 0 LAURA DODD ADMINISTRATOR 99093 0 7609 0 0 0 4955 0 45864 0 157521 0 0 0 PART I, LINE 7 BONUS DETERMINATION FOR THE ADMINISTRATOR IS A RECOMMENDATION MADE BY THE CEO/PRESIDENT TO THE BOARD OF DIRECTORS BASED ON HER PERFORMANCE AND THE FINANCIAL PERFORMANCE OF THE ORGANIZATION. THE BOARD REVIEWS THE RECOMMENDATION AND HAS THE AUTHORITY TO INCREASE, DECREASE, OR OTHERWISE MODIFY THE RECOMMENDED AMOUNT. THE BONUS IS PAID ONLY AFTER APPROVAL BY THE BOARD. A WASHINGTON STATE HOUSING FINANCE COMMISSION 911874730 2017-08-08 1600000 REFUND TAXABLE LOAN; 40-UNIT ASSISTED LIVING FACILITY 0 0 0 A 292479 1600000 1600000 0 1 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 1 0 0 0 0 A 1 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE FOR ANY CHANGES. AFTER ANY CHANGES ARE MADE AND THE FINANCE COMMITTEE APPROVES, IT IS SENT TO THE WHOLE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES DIRECTORS, OFFICERS, AND STAFF TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST. INDIVIDUALS WITH A CONFLICT MAY NOT VOTE ON THE MATTER, AND THE BOARD OR APPROPRIATE COMMITTEE DETERMINES WHETHER A CONFLICT EXISTS WITHOUT PARTICIPATION BY THE AFFECTED PERSON. BOARD OR COMMITTEE MINUTES DOCUMENT THE DISCLOSURE AND ABSTENTION. THE POLICY ALSO ADDRESSES GIFTS, COMPENSATION ARRANGEMENTS, SUPPLIER RELATIONSHIPS, AND OTHER FINANCIAL INTERESTS INVOLVING BOARD OR COMMITTEE MEMBERS AND THEIR FAMILIES. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S COMPENSATION IS DETERMINED BY THE BOARD OF EPISCOPAL RETIREMENT COMMUNITIES (RELATED ORGANIZATION). THEY USE INFORMATION OBTAINED FROM FORMS 990 OF SIMILAR ORGANIZATIONS AND THEY CONSIDER THE CEO'S PERFORMANCE AND THE EFFECTS OF REGIONAL INFLATION IN ARRIVING AT EXECUTIVE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. EPISCOPAL RETIREMENT COMMUNITIES FOUNDATION 857 CALLAHAN DR BREMERTON WA 98531 912131903 SEE STATEMENT WA 501(C)(3) LINE 10 N/A 0 EPISCOPAL RETIREMENT COMMUNITIES 703 CALLAHAN DR BREMERTON WA 98310 911094735 SEE STATEMENT WA 501(C)(3) LINE 10 N/A 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 PART II, COLUMN (B): (1): FUNDRAISING TO SUPPORT COMMUNITIES ASSOCIATED WITH EPISCOPAL RETIREMENT COMMUNITIES (2): RETIREMENT COMMUNITIES FOR SENIORS