Civic Intelligence

Willamette View Foundation

EIN 93-0575395 • 501(c)3 • Portland, OR

Profile

See schedule othe foundation's mission is to help qualified residents of willamette view retirement community maintain their dignity and independence through assistance in satisfying their need for housing and financial security. Aid is provided through resident assistance and financial management programs, educational seminars, financial information services, publications, and grants to willamette view, inc. That benefit the community's residents.

11226 SE 21st AvenuePortland, OR 97222

www.willametteviewfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

1st percentile

-72291%

Higher net margin than 1% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

100th percentile

$415,451

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 1215.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

9th percentile

-100%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

9th percentile

-77%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Assets

Down

$0

Down $25,014,819 (-100%) from 2024

Liabilities

Down

$0

Down $734,579 (-100%) from 2024

Net Assets

Down

$0

Down $24,280,240 (-100%) from 2024

Revenue

Down

$34,190

Down $136,620 (-80%) from 2024

Expenses

Up

$24,750,409

Up $23,885,329 (+2761%) from 2024

Net Income

Down

-$24,716,219

Down $24,021,949 (-3460%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2011: $15,216,751Liabilities 2011: $1,138,185Net Assets 2011: $14,078,5662011Assets 2012: $17,581,821Liabilities 2012: $1,272,072Net Assets 2012: $16,309,7492012Assets 2013: $18,663,347Liabilities 2013: $1,463,110Net Assets 2013: $17,200,2372013Assets 2014: $18,692,559Liabilities 2014: $1,382,019Net Assets 2014: $17,310,5402014Assets 2015: $18,211,312Liabilities 2015: $1,339,441Net Assets 2015: $16,871,8712015Assets 2016: $18,382,139Liabilities 2016: $1,178,182Net Assets 2016: $17,203,9572016Assets 2017: $19,879,797Liabilities 2017: $1,117,220Net Assets 2017: $18,762,5772017Assets 2018: $17,898,566Liabilities 2018: $1,015,521Net Assets 2018: $16,883,0452018Assets 2019: $20,431,114Liabilities 2019: $998,590Net Assets 2019: $19,432,5242019Assets 2020: $23,491,508Liabilities 2020: $1,009,022Net Assets 2020: $22,482,4862020Assets 2021: $25,253,332Liabilities 2021: $987,186Net Assets 2021: $24,266,1462021Assets 2022: $20,427,499Liabilities 2022: $897,160Net Assets 2022: $19,530,3392022Assets 2023: $22,948,306Liabilities 2023: $861,859Net Assets 2023: $22,086,4472023Assets 2024: $25,014,819Liabilities 2024: $734,579Net Assets 2024: $24,280,2402024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2025

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40M$20M$0-$20M-$40MRevenue 2011: $3,234,808Expenses 2011: $979,463Net Income 2011: $2,255,3452011Revenue 2012: $1,641,008Expenses 2012: $693,815Net Income 2012: $947,1932012Revenue 2013: $705,279Expenses 2013: $1,281,388Net Income 2013: -$576,1092013Revenue 2014: $665,726Expenses 2014: $657,600Net Income 2014: $8,1262014Revenue 2015: $807,986Expenses 2015: $933,447Net Income 2015: -$125,4612015Revenue 2016: $480,931Expenses 2016: $946,991Net Income 2016: -$466,0602016Revenue 2017: $608,683Expenses 2017: $1,659,888Net Income 2017: -$1,051,2052017Revenue 2018: $355,833Expenses 2018: $756,997Net Income 2018: -$401,1642018Revenue 2019: $260,697Expenses 2019: $837,518Net Income 2019: -$576,8212019Revenue 2020: $131,508Expenses 2020: $596,858Net Income 2020: -$465,3502020Revenue 2021: $100,973Expenses 2021: $650,260Net Income 2021: -$549,2872021Revenue 2022: $24,797Expenses 2022: $618,160Net Income 2022: -$593,3632022Revenue 2023: $662,881Expenses 2023: $1,116,673Net Income 2023: -$453,7922023Revenue 2024: $170,810Expenses 2024: $865,080Net Income 2024: -$694,2702024Revenue 2025: $34,190Expenses 2025: $24,750,409Net Income 2025: -$24,716,2192025

Highlighted filing

2025

Revenue$34,190
Expenses$24,750,409
Net Income-$24,716,219

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.03$24.8$24.7
2024Detailed filing. Detailed filing data is available for this year.$25.0$0.73$24.3$0.17$0.87$0.69
2023Detailed filing. Detailed filing data is available for this year.$22.9$0.86$22.1$0.66$1.12$0.45
2022Detailed filing. Detailed filing data is available for this year.$20.4$0.90$19.5$0.02$0.62$0.59
2021Detailed filing. Detailed filing data is available for this year.$25.3$0.99$24.3$0.10$0.65$0.55
2020Detailed filing. Detailed filing data is available for this year.$23.5$1.01$22.5$0.13$0.60$0.47
2019Summary only. Only limited summary data is available for this year.$20.4$1.00$19.4$0.26$0.84$0.58
2018Summary only. Only limited summary data is available for this year.$17.9$1.02$16.9$0.36$0.76$0.40
2017Summary only. Only limited summary data is available for this year.$19.9$1.12$18.8$0.61$1.66$1.05
2016Summary only. Only limited summary data is available for this year.$18.4$1.18$17.2$0.48$0.95$0.47
2015Summary only. Only limited summary data is available for this year.$18.2$1.34$16.9$0.81$0.93$0.13
2014Summary only. Only limited summary data is available for this year.$18.7$1.38$17.3$0.67$0.66$0.01
2013Summary only. Only limited summary data is available for this year.$18.7$1.46$17.2$0.71$1.28$0.58
2012Summary only. Only limited summary data is available for this year.$17.6$1.27$16.3$1.64$0.69$0.95
2011Summary only. Only limited summary data is available for this year.$15.2$1.14$14.1$3.23$0.98$2.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Jun 16, 2025
Signed
Oct 31, 2025
Return Version
2024v5.2
Gross Receipts
$34,190
Mission and Program Overview

Mission

See schedule othe foundation's mission is to help qualified residents of willamette view retirement community maintain their dignity and independence through assistance in satisfying their need for housing and financial security. Aid is provided through resident assistance and financial management programs, educational seminars, financial information services, publications, and grants to willamette view, inc. That benefit the community's residents.

The foundation's mission is to help qualified residents of the willamette view retirement community maintain their dignity and independence through assistance in satisfying their needs through resident assistance and financial management programs, educational seminars, financial information services, publications, and grants to willamette view, inc. That benefit the community's residents.

Program Services

DescriptionGrantsExpenses
THE FOUNDATION PROVIDES FINANCIAL ASSISTANCE TO RESIDENTS OF WILLAMETTE VIEW, WHO OUTLIVE THEIR AVAILABLE FINANCIAL RESOURCES OR WHO OTHERWISE NO LONGER HAVE THE RESOURCES TO FULLY MEET THEIR EXPENSES DUE TO ILLNESS OR OTHER UNEXPECTED EVENTS.WILLAMETTE VIEW FOUNDATION DISSOLVED ON JUNE 16, 2025 AND ALL REMAINING ASSETS WERE DISTRIBUTED TO WILLAMETTE VIEW, INC.$24,107,994$24,516,611
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DIANE WERNLIExecutive DirectorFT$412,545$2,906$415,451
MIKE GALLAGHERPresident-$0--
GREG DUFAULTVice-President-$0--
RON GUSTAFSONSecretary/Treasurer-$0--
DENNIS BRAUNDirector-$0--
CAROL CAMERONDirector-$0--
ELISE MEYERSDirector-$0--
Filing and Contact Details

Filer

Filer Name
Willamette View Foundation
EIN
93-0575395
Phone
9712338956
Address
11226 SE 21ST AVENUE, PORTLAND, OR 97222

Signing Officer

Name
Mike Gallagher
Title
President
Phone
9712338956
Signed
2025-10-31

Preparer

Firm
Gary Mcgee & Co Llp
Address
1000 SW BROADWAY SUITE 1200, PORTLAND, OR 97205
Preparer
Yee Lee Mcgee
Phone
5032222515
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

Description: interest income. Amount: 34,190.

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

Activity classification: resident assistance. Grantee name: various. Amount given: 109,431.

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

Activity classification: distribution of final assets. Grantee name: willamette view, inc.. Grantee address: 12705 s.e. River road portland, or 97222. Amount given: 23,998,563. Total included on form 990-ez, line 10: 24,107,994.

Form 990-ez, Part I, Line 16 - Other Expenses

Description: insurance. Amount: 24,677. Description: office expenses. Amount: 6,313. Description: taxes and fees. Amount: 2,150. Description: conferences/meetings. Amount: 174. Total to form 990-ez, line 16: 33,314.

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

Description: net unrealized gain on investments. Amount: 663,440. Description: net change in the actuarial value of charitable trusts and gift annuities. Amount: -227,461. Total to form 990-ez, line 20: 435,979.

Form 990-ez, Part II, Line 24 - Other Assets

Description: prepaid expenses and deferred charges. Beg. Of year amount: 13,785. End of year amount: 0. Description: investments. Beg. Of year amount: 24,871,836. End of year amount: 0.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: accounts payable. Beg. Of year amount: 41,500. End of year amount: 0. Description: other liabilities. Beg. Of year amount: 693,079. End of year amount: 0.

Raw XML Appendix235 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990EZ/PrimaryExemptPurposeTxt0THE FOUNDATION'S MISSION IS TO HELP QUALIFIED RESIDENTS OF THE WILLAMETTE VIEW RETIREMENT COMMUNITY MAINTAIN THEIR DIGNITY AND INDEPENDENCE THROUGH ASSISTANCE IN SATISFYING THEIR NEEDS THROUGH RESIDENT ASSISTANCE AND FINANCIAL MANAGEMENT PROGRAMS, EDUCATIONAL SEMINARS, FINANCIAL INFORMATION SERVICES, PUBLICATIONS, AND GRANTS TO WILLAMETTE VIEW, INC. THAT BENEFIT THE COMMUNITY'S RESIDENTS.
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IRS990ScheduleA/FactsAndCircumstancesTestTxt0ALTHOUGH WILLAMETTE VIEW FOUNDATION DID NOT SATISFY THE 33 1/3% OF SUPPORT TEST AS OF AND FOR THE SHORT PERIOD ENDED JUNE 16, 2025, WILLAMETTE VIEW FOUNDATION FULLY SATISFIED THE "FACTS AND CIRCUMSTANCES" TEST OUTLINED IN REGS. 1.170A-9(F)(3), AS FOLLOWS:* WILLAMETTE VIEW FOUNDATION NORMALLY RECEIVES SUBSTANTIAL SUPPORT FROM CONTRIBUTIONS FROM THE GENERAL PUBLIC. FOR EXAMPLE, WILLAMETTE VIEW FOUNDATION SATISFIED THE "10% OF SUPPORT" REQUIREMENT ON AN AGGREGATE BASIS OVER THE FIVE-YEAR COMPUTATION PERIOD ENDED JUNE 16, 2025 THROUGH SUPPORT RECEIVED FROM A BROAD AND REPRESENTATIVE NUMBER OF PERSONS. IT DOES NOT GENERALLY RECEIVE ALL OF ITS SUPPORT FROM A SINGLE SOURCE.* WILLAMETTE VIEW FOUNDATION IS ORGANIZED AND OPERATED SO AS TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS. IN SO DOING, WILLAMETTE VIEW FOUNDATION MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC.* WILLAMETTE VIEW FOUNDATION HAS A GOVERNING BODY THAT REPRESENTS THE BROAD INTERESTS OF THE PUBLIC, RATHER THAN PERSONAL AND PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS.* WILLAMETTE VIEW FOUNDATION PROVIDES SERVICES DIRECTLY TO THE GENERAL PUBLIC ON A CONTINUING BASIS, AND MAINTAINS A VARIETY OF PROGRAMS TO ACCOMPLISH ITS CHARITABLE WORK IN THE COMMUNITY.
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt296150
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt2501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt2FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt012705 SE RIVER ROAD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt112705 SE RIVER ROAD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt212705 SE RIVER ROAD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0PORTLAND
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1PORTLAND
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm2PORTLAND
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0OR
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1OR
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd2OR
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd097222
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd197222
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd297222
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: MIKE GALLAGHER AND GREG DUFAULT
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: BOARD MEMBERS OF WILLAMETTE VIEW, INC.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST INCOME. AMOUNT: 34,190.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVITY CLASSIFICATION: RESIDENT ASSISTANCE. GRANTEE NAME: VARIOUS. AMOUNT GIVEN: 109,431.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACTIVITY CLASSIFICATION: DISTRIBUTION OF FINAL ASSETS. GRANTEE NAME: WILLAMETTE VIEW, INC.. GRANTEE ADDRESS: 12705 S.E. RIVER ROAD PORTLAND, OR 97222. AMOUNT GIVEN: 23,998,563. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 24,107,994.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: INSURANCE. AMOUNT: 24,677. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 6,313. DESCRIPTION: TAXES AND FEES. AMOUNT: 2,150. DESCRIPTION: CONFERENCES/MEETINGS. AMOUNT: 174. TOTAL TO FORM 990-EZ, LINE 16: 33,314.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: NET UNREALIZED GAIN ON INVESTMENTS. AMOUNT: 663,440. DESCRIPTION: NET CHANGE IN THE ACTUARIAL VALUE OF CHARITABLE TRUSTS AND GIFT ANNUITIES. AMOUNT: -227,461. TOTAL TO FORM 990-EZ, LINE 20: 435,979.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DESCRIPTION: PREPAID EXPENSES AND DEFERRED CHARGES. BEG. OF YEAR AMOUNT: 13,785. END OF YEAR AMOUNT: 0. DESCRIPTION: INVESTMENTS. BEG. OF YEAR AMOUNT: 24,871,836. END OF YEAR AMOUNT: 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 41,500. END OF YEAR AMOUNT: 0. DESCRIPTION: OTHER LIABILITIES. BEG. OF YEAR AMOUNT: 693,079. END OF YEAR AMOUNT: 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE GALLAGHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09712338956
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WILLAMETTE VIEW FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0WILL
ReturnHeader/Filer/EIN0930575395
ReturnHeader/Filer/PhoneNum09712338956
ReturnHeader/Filer/USAddress/AddressLine1Txt011226 SE 21ST AVENUE
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097222
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GARY MCGEE & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01000 SW BROADWAY SUITE 1200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097205
ReturnHeader/PreparerPersonGrp/PhoneNum05032222515
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0YEE LEE MCGEE
ReturnHeader/ReturnTs02025-10-31T13:12:34-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-06-16
ReturnHeader/TaxYr02024

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