Skip to the page content
Passes our checks

Emerald Communities C O Aland Chambard

EIN 20-4381745 · Redmond, WA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong90 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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.

Income
$11.0 million
Spending
$5.6 million
Spent on programs
81%
Reserves
34.6 months of spending
Largest source of income
fees for its services, 60%
Employees
29
Volunteers
12
Highest pay
$507,703, strategy officer (through may 2025)

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 90 out of 100. Higher than 88% of charities in its peer group (human services, $10m to $100m).

  • Reserves

    35 of 35

    Spendable reserves would cover 34.6 months of spending.

  • Debt

    10 of 20

    It owes 33% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 49% of income.

  • Income trend

    15 of 15

    Income rose 80% on the year before.

  • Spending floor

    15 of 15

    81% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 35% of charities in its peer group (human services, $10m to $100m).

  • Independent board

    25 of 25

    11 of 11 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $4.5 million spent. 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.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since March 2017.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.