- Revenue 2025
- $11,010,483
- Expenses 2025
- $5,609,571
Program services were 80.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- P75
- Classification
- 1000
- Street
- 10901 176TH CIR NE
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2025
Mission
EMERALD COMMUNITIES IS A NOT-FOR-PROFIT NON-DENOMINATIONAL ORGANIZATION THAT PROVIDES LEADERSHIP AND MANAGEMENT SERVICES FOR ITS AFFILIATE ORGANIZATIONS TO CREATE AND ENHANCE LIFESTYLE OPPORTUNITIES FOR SENIORS. (CONTINUED IN SCHEDULE O)IT IS CATEGORIZED AS A TYPE III FUNCTIONALLY INTEGRATED SUPPORTING ORGANIZATION UNDER IRC SECTION 509(A)(3) THAT SUPPORTS EASTSIDE RETIREMENT ASSOCIATION (DBA: EMERALD HEIGHTS) AND HERON'S KEY.
Activities or mission (Part I)
PROVIDE LEADERSHIP FOR AFFILIATE ORGANIZATIONS PROVIDING SENIOR SERVICES.
-
EMERALD COMMUNITIES IS CLASSIFIED AS A TYPE III FUNCTIONALLY INTEGRATED SUPPORTING ORGANIZATION UNDER IRC SECTION 509(A)(3). IT SERVES TO PROVIDE BENEFIT TO, PERFORM THE FUNCTION OF, AND/OR ASSIST IN CARRYING OUT THE SECTION 501(C)(3) PURPOSES OF EASTSIDE RETIREMENT ASSOCIATION (DBA: EMERALD HEIGHTS) AND HERON'S KEY, WHICH INCLUDES PROVIDING, MAINTAINING AND OPERATING ONE OR MORE LIFE PLAN RETIREMENT COMMUNITIES AND OTHER FACILITIES, FOR THE SAFE AND SECURE HOUSING AND SERVICES TO ITS RESIDENTS. THE LIFE PLAN COMMUNITIES PROVIDE SERVICES AND FACILITIES TO MEET THE HEALTH, SOCIAL, SPIRITUAL AND INTELLECTUAL NEEDS OF ITS RESIDENTS IN INDEPENDENT LIVING, ASSISTED LIVING AND SKILLED NURSING.
Expenses $4,540,700 · Grants $60,000 · Revenue $6,628,721
As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2025
As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
LISA HARDY CHIEF
STRATEGY OFFICER (THROUGH MAY 2025)
- Total calculated
- $507,703
- From this org
- $492,200
- From related orgs
- $0
- Other
- $15,503
- Hours/week
- 20 + 30 related
Schedule J breakdown matched by us
- Base
- $200,803
- Bonus
- $148,973
- Other
- $142,424
- Deferred
- $5,000
- Nontaxable benefits
- $10,503
- Filer's total
- $507,703
-
DENISA FEDDERSEN
CFO
- Total calculated
- $359,627
- From this org
- $336,511
- From related orgs
- $0
- Other
- $23,116
- Hours/week
- 10 + 40 related
Schedule J breakdown matched by us
- Base
- $279,837
- Bonus
- $53,400
- Other
- $3,274
- Deferred
- $16,787
- Nontaxable benefits
- $6,329
- Filer's total
- $359,627
-
MICHELLE WOOD
VP OF OPERATIONS
- Total calculated
- $330,837
- From this org
- $300,442
- From related orgs
- $0
- Other
- $30,395
- Hours/week
- 5 + 45 related
Schedule J breakdown matched by us
- Base
- $251,068
- Bonus
- $48,600
- Other
- $774
- Deferred
- $15,164
- Nontaxable benefits
- $15,231
- Filer's total
- $330,837
-
JO HOLLIS
VP OF HR & RISK MANAGEMENT
- Total calculated
- $312,910
- From this org
- $284,553
- From related orgs
- $0
- Other
- $28,357
- Hours/week
- 5 + 45 related
Schedule J breakdown matched by us
- Base
- $235,298
- Bonus
- $46,036
- Other
- $3,219
- Deferred
- $12,099
- Nontaxable benefits
- $16,258
- Filer's total
- $312,910
-
RONALD D SCHAEFER PRESIDENT
& CEO (AS OF SEPTEMBER 2025)
- Total calculated
- $309,226
- From this org
- $304,909
- From related orgs
- $0
- Other
- $4,317
- Hours/week
- 20 + 30 related
Schedule J breakdown matched by us
- Base
- $35,519
- Bonus
- $224,408
- Other
- $44,982
- Deferred
- $0
- Nontaxable benefits
- $4,317
- Filer's total
- $309,226
-
GRANT LINACRE
EMERALD HEIGHTS EXECUTIVE DIRECTOR
- Total calculated
- $301,912
- From this org
- $269,990
- From related orgs
- $0
- Other
- $31,922
- Hours/week
- 5 + 45 related
Schedule J breakdown matched by us
- Base
- $224,949
- Bonus
- $44,771
- Other
- $270
- Deferred
- $13,787
- Nontaxable benefits
- $18,135
- Filer's total
- $301,912
-
CHRIS LUCERO
HERON'S KEY EXECUTIVE DIRECTOR
- Total calculated
- $267,944
- From this org
- $250,028
- From related orgs
- $0
- Other
- $17,916
- Hours/week
- 5 + 45 related
Schedule J breakdown matched by us
- Base
- $209,648
- Bonus
- $40,200
- Other
- $180
- Deferred
- $5,331
- Nontaxable benefits
- $12,585
- Filer's total
- $267,944
-
AL CHAMBARD
INTERIM CEO (THROUGH SEPTEMBER 2025)
- Total calculated
- $258,229
- From this org
- $258,229
- From related orgs
- $0
- Other
- $0
- Hours/week
- 20 + 30 related
Schedule J breakdown matched by us
- Base
- $258,229
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $258,229
-
SANDRA COOK VP
OF MARKETING & PUBLIC RELATIONS
- Total calculated
- $239,577
- From this org
- $235,805
- From related orgs
- $0
- Other
- $3,772
- Hours/week
- 5 + 45 related
Schedule J breakdown matched by us
- Base
- $214,856
- Bonus
- $20,650
- Other
- $299
- Deferred
- $2,898
- Nontaxable benefits
- $874
- Filer's total
- $239,577
-
DWIGHT WHITING
CHAIR
- Total calculated
- $0
- Hours/week
- 2 + 4 related
-
JILL GUERNSEY
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
DAPHNE SCHNEIDER
SECRETARY
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
DAVID HUDSON
TREASURER
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
KAREN COHOE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
ROBERT CRIST
DIRECTOR (THROUGH APRIL 2025)
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
JEFF JONES
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
STEPHANIE MARSHALL
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
DEWAYNE MCMULLIN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
JUDY RICHARDSON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
UCHE OKEZIE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
DANNA VANHORN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 2 related
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.
Filings
-
2025
- Revenue
- $11,010,483
- Expenses
- $5,609,571
- Contributions
- $3,827,956
- Grants paid
- $60,000
-
2024
- Revenue
- $6,126,456
- Expenses
- $5,059,054
- Contributions
- $1,043,672
- Grants paid
- $0
-
2023
- Revenue
- $6,121,281
- Expenses
- $4,729,559
- Contributions
- $1,523,848
- Grants paid
- $55,000
-
2022
- Revenue
- $4,223,244
- Expenses
- $4,563,227
- Contributions
- $852,974
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $14,547,354
- Expenses
- $4,409,472
- Assets (EOY)
- $24,867,730
-
2020 · 990
- Revenue
- $3,780,517
- Expenses
- $3,875,228
- Assets (EOY)
- $14,202,444
-
2019 · 990
- Revenue
- $3,560,433
- Expenses
- $3,574,652
- Assets (EOY)
- $13,180,353
-
2018 · 990
- Revenue
- $2,949,479
- Expenses
- $3,061,181
- Assets (EOY)
- $12,292,086
-
2017 · 990
- Revenue
- $2,469,072
- Expenses
- $2,979,429
- Assets (EOY)
- $11,657,593
-
2016 · 990
- Revenue
- $5,637,697
- Expenses
- $3,139,888
- Assets (EOY)
- $11,469,251
-
2015 · 990
- Revenue
- $519,065
- Expenses
- $1,311,537
- Assets (EOY)
- $10,838,738
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.
Form 990-N e-Postcard, tax year 2015
- Tax period
- 1 January 2015 to 31 December 2015
- Principal officer
- Lisa Hardy
- Mailing address
- 10901 176th Circle NERedmond WA 98052
- Website
- www.theemeraldcommunities.org
As filed, from the IRS e-Postcard file of 19 October 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.
Grants made
-
$50,000
2023 COMMUNITY WILDFIRE RECOVERY
-
ST LUKES HEALTH FOUNDATION LTD
$50,000
2025 CULTIVATE PHILANTHROPY FOR RELATED ORGANIZATIONS WITHIN THE ST. LUKE'S HEALTH SYSTEM
-
LOS ANGELES REGIONAL FOOD BANK
$10,000
2025 COMMUNITY WILDFIRE RECOVERY
Grants received
-
EASTSIDE RETIREMENT ASSOCIATION
$3,827,956
2025 GENERAL OPERATING SUPPORT
-
EASTSIDE RETIREMENT ASSOCIATION
$1,521,848
2023 GENERAL OPERATING SUPPORT
-
EASTSIDE RETIREMENT ASSOCIATION
$1,043,672
2024 GENERAL OPERATING SUPPORT
-
EASTSIDE RETIREMENT ASSOCIATION
$695,013
2022 GENERAL OPERATING SUPPORT
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2025 return
-
EASTSIDE RETIREMENT ASSOCIATION (DBA EMERALD HEIGHTS)
501(C)(3) · LIFE PLAN RETIREMENT COMMUNITY · WA · controlled entity
-
501(C)(3) · LIFE PLAN RETIREMENT COMMUNITY · WA · controlled entity
-
LUANA KAI A LIFE PLAN COMMUNITY
501(C)(3) · LIFE PLAN RETIREMENT COMMUNITY · HI · controlled entity
Declared as related by
-
On its 2025 return
-
EASTSIDE RETIREMENT ASSOCIATION
On its 2025 return
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility SO.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 26 October 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.