2024-05-14T12:54:10-05:00 2023-06-30 381357951 PLANTE & MORAN PLLC 250 S HIGH ST SUITE 100 COLUMBUS OH 43215 990 2022-07-01 311340918 OHIO LIVING OHIO 6148887800 9200 WORTHINGTON ROAD 300 WESTERVILLE OH 43082 ROBERT B STILLMAN CFO/TREASURER 6148887800 2024-05-13 1 ROBERT STILLMAN 999009999 0 AMANDA M COON P01754645 6148493000 2024-05-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LAURENCE C GUMINA 9200 WORTHINGTON ROAD 300 WESTERVILLE OH 43082 42625913 0 X WWW.OHIOLIVING.ORG X 1991 OH OHIO LIVING IS THE PARENT ORGANIZATION OF OHIO LIVING COMMUNITIES, OHIO LIVING FOUNDATION, OHIO LIVING HOLDINGS, AND OHIO LIVING VENTURES, LLC, AND PROVIDES MANAGEMENT SERVICES FOR ALL. 11 10 3688 10 0 0 0 0 17964932 16633501 6377959 1799240 0 5665 24342891 18438406 0 0 0 0 10359462 10603875 0 0 0 5572548 5683415 15932010 16287290 8410881 2151116 5052025 6918438 3687779 8121526 1364246 -1203088 X SEE SCHEDULE OOHIO LIVING IS THE PARENT ORGANIZATION OF OHIO LIVING COMMUNITIES, OHIO LIVING FOUNDATION, OHIO LIVING HOLDINGS, AND OHIO LIVING VENTURES, LLC. ITS PRIMARY EXEMPT PURPOSE IS TO PLAN, DIRECT, AND OVERSEE THE FUNCTIONS OF THOSE ENTITIES, ALL OF WHICH ARE ORGANIZATIONS EXEMPT UNDER IRC SECTION 501(C)(3), EXCEPT FOR OHIO LIVING VENTURES. 0 0 0 0 16639166 PARENT COMPANY OF OHIO LIVING COMMUNITIES, OHIO LIVING FOUNDATION, OHIO LIVING HOLDINGS AND OHIO LIVING VENTURES, LLC. 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 X 569 0 1 3688 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X ROBERT B STILLMAN 6148887800 9200 WORTHINGTON ROAD SUITE 300 WESTERVILLE OH 43082 MELISSA INGWERSEN DIRECTOR 2.00 0.00 X 0 0 0 RICHARD FRENCHIE DIRECTOR 2.00 2.00 X 0 0 0 REV RAAFAT ZAKI DIRECTOR 2.00 2.00 X 0 0 0 JAMES JOYCE DIRECTOR 2.00 5.00 X 0 0 0 TERRY WHITE DIRECTOR 2.00 5.00 X 0 0 0 PAUL FLANNERY DIRECTOR 2.00 2.00 X 0 0 0 DONALD EDWARDS DIRECTOR 2.00 5.00 X 0 0 0 SANDY ADAM DIRECTOR/VICE CHAIR/ASST TREASURER 2.00 5.00 X X 0 0 0 BARBARA SEARS-ROSHON DIRECTOR/CHAIR 2.00 2.00 X X 0 0 0 KEVIN FUTRYK DIRECTOR/ASST SECRETARY 2.00 2.00 X X 0 0 0 LAURENCE C GUMINA CHIEF EXECUTIVE OFFICER 4.00 36.00 X X 554132 0 78074 DANA ULLOM-VUCELICH CHIEF HR OFFICER/SECRETARY 1.00 39.00 X 285364 0 33074 ROBERT STILLMAN CHIEF FINANCIAL OFFICER/TREASURER 3.00 37.00 X 353730 0 39705 MICHAELLA REES CHIEF BRAND & GROWTH OFFICER 1.00 39.00 X 199703 0 18410 WENDY KISER CHIEF OPERATING OFFICER HH & HOS 1.00 39.00 X 201737 0 18457 LESLIE BELFANCE CHIEF OPERATING OFFICER-COMMUNITIES 1.00 39.00 X 223600 0 32705 DARCI MOSSBARGER CORP EXEC OF COMPENSATION/BENEFITS 1.00 39.00 X 129152 0 7665 MATTHEW CHEUVRONT CORP EXEC OF INFORMATION TECHNOLOGY 1.00 39.00 X 144660 0 386 JENNIFER HOWELL CORP EXEC OF EMPLOYEE RELATIONS 1.00 39.00 X 134855 0 20370 DANIEL HOLSTEIN CORP EXEC OF FINANCE: THRU JAN 2023 1.00 39.00 X 159365 0 504 WILLIAM RENNER CORP EXEC OF OPERATIONAL PLANNING 1.00 39.00 X 161571 0 23038 2547869 0 272388 22 0 1 0 MAXWELL HEALTHCARE ASSOCIATES 5910 RICE CREEK PARKWAY STE 450 SHOREVIEW MN 55126 CONSULTANT & STAFF AUG SERVICES 332469 NAS RECRUITMENT INNOVATION INC PO BOX 781315 PHILADELPHIA PA 191781315 RECRUIMENT SERVICES 310882 PLANTE MORAN PLLC 16060 COLLECTIONS CENTER DRIVE CHICAGO IL 606930160 ACCOUNTING SERVICES 276998 BENESCH FRIEDLANDER COPLAN & ARONOFF 127 PUBLIC SQUARE 4900 CLEVELAND OH 44114 LEGAL SERVICES 153312 LANDMARK MEDIA ENTERPRISES LLC PO BOX 645209 PITTSBURGH PA 152645209 DATA SERVICES CENTER 149269 11 MANAGEMENT FEES 561000 16633501 16633501 16633501 1439043 1439043 24547704 24187507 360197 360197 360197 5665 5665 5665 18438406 16639166 0 1799240 X 82578 82578 8888972 8888972 1036870 1036870 595455 595455 307350 307350 191550 191550 1815591 1815591 521613 521613 220946 220946 900295 900295 663035 663035 143042 143042 141452 141452 776770 776770 1771 1771 16287290 0 16287290 0 0 3600320 3389 30942 2445636 2436102 0 9534 2400012 2648624 3277642 5052025 6918438 959581 5118052 112209 77875 2615989 2925599 3687779 8121526 X 1364246 -1203088 1364246 -1203088 5052025 6918438 X 2151116 2635662 -7354112 X 0 1 X 1 1 1 X X 4 OHIO LIVING COMMUNITIES 344429863 10 1 0 0 OHIO LIVING HOLDINGS 272564811 10 1 0 0 OHIO LIVING QUAKER HEIGHTS 310538523 10 1 0 0 OHIO LIVING SARAH MOORE 311510768 10 1 0 0 4 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 PART I, LINE 12G, COLUMN VI: THE ORGANIZATION PROVIDES CORPORATE AND MANAGMENT SERVICES TO ALL SUPPORTED ORGANIZATIONS. PART IV, SECTION D, LINE 3: THE SUPPORTED ORGANIZATIONS HAVE A SIGNIFICANT VOICE IN OHIO LIVING'S INVESTMENT POLICIES AND THE USE OF ITS INCOME AND ASSETS. OFFICERS OF THE SUPPORTED ORGANIZATIONS MAKE UP A MAJORITY OF THE BOARD OF DIRECTORS OF OHIO LIVING. OFFICERS OF OHIO LIVING ARE CHOSEN FROM ITS BOARD MEMBERS, PROVIDING EVEN MORE OVERLAP. THE FINANCE COMMITTEE OF OHIO LIVING ADVISES THE BOARD OF DIRECTORS OF OHIO LIVING ON BUDGETARY GOALS, STRATEGIC FINANCIAL PLANS AND ALL FINANCIAL MATTERS AND THE COMMITTEE HAS THE RESPONSIBILITY TO REVIEW THE FINANCIAL STATEMENTS AND DISCUSS CORPORATE FINANCES WITH THE APPROPRIATE OFFICERS OF ITS SUPPORTED ORGANIZATIONS. AS A RESULT OF THESE RELATIONSHIPS, THE SUPPORTED ORGANIZATIONS HAVE A SIGNIFICANT VOICE WITH RESPECT TO OHIO LIVING AND ITS INVESTMENTS, INCOME AND ASSETS. SCHEDULE A, PART IV, SECTION E, LINE 3A: OHIO LIVING COMMUNITIES IS GOVERNED BY A SIX (6) MEMBER BOARD OF DIRECTORS, INCLUDING THE CEO OF OHIO LIVING AND FOUR (4) OTHER MEMBERS APPOINTED BY THE BOARD OF DIRECTORS OF OHIO LIVING (AND AS NEEDED IN THE EVENT OF A SPLIT VOTE, THE CHAIR OF THE OHIO LIVING BOARD OF DIRECTORS). BOTH OHIO LIVING QUAKER HEIGHTS AND OHIO LIVING SARAH MOORE ARE CONTROLLED SUBSIDIARIES OF OHIO LIVING COMMUNITIES AND ARE THEREFORE PART OF THE SAME PARENT STRUCTURE WITH OHIO LIVING. SIMILARLY, OHIO LIVING HOLDINGS IS GOVERNED BY A SIX (6) MEMBER BOARD OF DIRECTORS INCLUDING THE CEO OF OHIO LIVING AND FOUR (4) OTHER MEMBERS APPOINTED BY THE BOARD OF DIRECTORS OF OHIO LIVING (AND AS NEEDED IN THE EVENT OF A SPLIT VOTE, THE CHAIR OF THE OHIO LIVING BOARD OF DIRECTORS). SCHEDULE A, PART IV, SECTION E, LINE 3B: AS MENTIONED IN THE RESPONSE TO PART IV, SECTION E, LINE 3A ABOVE, OHIO LIVING HAS THE POWER TO APPOINT A MAJORITY OF THE MEMBERS OF THE BOARD OF DIRECTORS OF EACH OF OHIO LIVING COMMUNITIES AND OHIO LIVING HOLDINGS. THE BOARD OF DIRECTORS OF EACH OF OHIO LIVING COMMUNITIES AND OHIO LIVING HOLDINGS HAVE CONTROL OVER THEIR APPLICABLE ORGANIZATIONS SUBJECT TO THE RIGHTS, POLICIES, PLANS AND DIRECTIVES OF THE BOARD OF DIRECTORS OF OHIO LIVING. THEREFORE, OHIO LIVING BOTH APPOINTS A MAJORITY OF THE BOARD MEMBERS THAT CONTROL OHIO LIVING COMMUNITIES AND OHIO LIVING HOLDINGS AND HAS DIRECT OVERSIGHT OF HOW THOSE BOARDS MANAGE THEIR APPLICABLE ORGANIZATIONS. PART IV, SECTION A, LINE 6 OHIO LIVING IS THE SOLE MEMBER OF OHIO LIVING VENTURES, A FOR PROFIT SMLLC. OHIO LIVING PROVIDES THE SAME CORPORATE AND MANAGEMENT SERVICES TO OHIO VENTURES AS TO ITS SUPPORTED ORGANIZATIONS . OHIO LIVING VENTURES INVESTS IN PERRENNIAL PLANS AND HAS A MINIMAL ADMINISTRATIVE RESOURCES. 2388851 2381281 7570 56785 54821 1964 9534 RELATED PARTY RECEIVABLE 130731 LEASING ASSET 2925599 INVESTMENTS IN LINKAGE 221312 3277642 LEASE LIABILITY 2925599 2925599 X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 LAURENCE C GUMINA CHIEF EXECUTIVE OFFICER 552867 0 0 0 1265 0 70000 0 8074 0 632206 0 0 0 ROBERT STILLMAN CHIEF FINANCIAL OFFICER/TREASURER 352440 0 0 0 1290 0 25000 0 14705 0 393435 0 0 0 DANA ULLOM-VUCELICH CHIEF HR OFFICER/SECRETARY 284138 0 0 0 1226 0 25000 0 8074 0 318438 0 0 0 LESLIE BELFANCE CHIEF OPERATING OFFICER-COMMUNITIES 222370 0 0 0 1230 0 18000 0 14705 0 256305 0 0 0 WENDY KISER CHIEF OPERATING OFFICER HH & HOS 200663 0 0 0 1074 0 18000 0 457 0 220194 0 0 0 MICHAELLA REES CHIEF BRAND & GROWTH OFFICER 199344 0 0 0 359 0 18000 0 410 0 218113 0 0 0 WILLIAM RENNER CORP EXEC OF OPERATIONAL PLANNING 161253 0 0 0 318 0 0 0 23038 0 184609 0 0 0 DANIEL HOLSTEIN CORP EXEC OF FINANCE: THRU JAN 2023 158579 0 0 0 786 0 0 0 504 0 159869 0 0 0 JENNIFER HOWELL CORP EXEC OF EMPLOYEE RELATIONS 134612 0 0 0 243 0 0 0 20370 0 155225 0 0 0 PART I, LINE 1A ANNUAL SOCIAL CLUB DUES ARE PAID ON BEHALF OF THE CEO, APPROVED BY THE CHAIR OF BOARD OF DIRECTORS, AND LOCATION IS USED FOR BUSINESS MEETINGS. PART I, LINE 4B: DURING THE CURRENT YEAR, OHIO LIVING MADE NO CONTRIBUTIONS TO A 457(F) NONQUALIFIED DEFERRED COMPENSATION PLAN. THE 457(F) NONQUALIFIED DEFERRED COMPENSATION PLAN IS AVAILABLE TO KEY EMPLOYEES OF THE ORGANIZATION, AS DEFINED BY THE ORGANIZATION AND NOT PART VII OF THE FORM 990. THE 457(F) NONQUALIFIED DEFERRED COMPENSATION PLAN WILL VEST 100% AFTER 3 FISCAL YEARS OF CONTINUED EMPLOYMENT HAVE CONCLUDED; OTHERWISE, AMOUNTS ARE FORFEITED. AWARDED DEFERRED COMPENSATION AMOUNTS ARE REPORTED IN SCHEDULE J, PART II, COLUMN C, AND WHEN VESTED ARE REPORTED IN COLUMN B(I). THERE WERE NO 403B RETIREMENT AWARDS MADE. FORM 990, PART V, LINE 1A AND 2A OHIO LIVING IS A COMMON PAYMASTER FOR THE FOLLOWING RELATED ENTITIES: OHIO LIVING COMMUNITIES, OHIO LIVING FOUNDATION, OHIO LIVING HOLDINGS, OHIO LIVING SARAH MOORE, AND OHIO LIVING QUAKER HEIGHTS. FORM 990, PART VI, SECTION B, LINE 11B AFTER MANAGEMENT PERFORMS A DETAILED REVIEW OF THE DRAFT 990, THE ORGANIZATION DELEGATES THE REVIEW OF THE 990 TO A BOARD MEMBER WITH SUFFICIENT EXPERIENCE TO EVALUATE THE CONTENT CONTAINED THEREIN. THE MEMBER THEN REPORTS HIS/HER REVIEW FINDINGS TO THE BOARD AND FINANCE COMMITTEE. A DRAFT OF THE FORM 990 IS POSTED TO THE ONLINE BOARD PORTAL AND EACH BOARD MEMBER IS GRANTED ACCESS TO REVIEW AND COMMENT. THE FINAL ISSUED FORM 990 IS ALSO POSTED TO THE BOARD PORTAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD INQUIRES ABOUT CONFLICTS PRIOR TO EACH MEETING. ANNUALLY A WRITTEN DISCLOSURE IS CIRCULATED. IN ORDER TO CONTINUE SERVING, A MEMBER MUST COMPLETE THE WRITTEN DISCLOSURE. THE CORPORATE SECRETARY IS RESPONSIBLE FOR DETERMINING IF A CONFLICT OF INTEREST EXISTS. IF A CONFLICT OF INTEREST ARISES OR IS DISCOVERED, THE INDIVIDUAL WITH THE CONFLICT MUST EITHER RESOLVE THE CONFLICT OF INTEREST OR MUST NOT SERVE IN THE MATTER WHICH GIVES RISE TO THE CONFLICT. ANY MEMBERS INVOLVED IN A VOTING MATTER MUST EXCUSE THEMSELVES BY NOT VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE CHIEF HUMAN RESOURCES OFFICER OF OHIO LIVING IN CONJUNCTION WITH THE OHIO LIVING EXECUTIVE COMPENSATION AND EVALUATION COMMITTEE (ECEC) OF THE BOARD OVERSEE THE COMPENSATION OF THE EXECUTIVE LEADERSHIP PERSONNEL. THE ECEC IS COMPRISED OF KEY BOARD MEMBERS WHO INCLUDE THE BOARD CHAIR FROM EACH SUBSIDIARY BOARD, THE BOARD CHAIR FROM THE OHIO LIVING PARENT BOARD, AND THE FINANCE, AUDIT, ETHICS & COMPLIANCE COMMITTEE CHAIR. THE ECEC IS GOVERNED BY A CHARTER AND MEETS REGULARLY. RESOURCES USED BY THE ECEC INCLUDE MARKET SURVEYS AVAILABLE THROUGH HEALTHCARE, LONG-TERM CARE, HOSPICE AND HOME HEALTH DATA COLLECTION CLEARINGHOUSES, INDEPENDENT CONSULTANTS AND OTHER AVAILABLE RESOURCES THAT ARE IN COMPLIANCE WITH ANTI-TRUST REGULATIONS. DECISIONS INVOLVING EXECUTIVE LEADERSHIP PAY ARE DISCUSSED AND APPROVED DURING EXECUTIVE SESSIONS OF THE OHIO LIVING PARENT BOARD MEETINGS. THIS PROCESS IS UPDATED ANNUALLY AND REVIEWED THROUGHOUT THE YEAR DURING QUARTERLY MEETINGS. THE CEO, EXECUTIVE OFFICERS AND KEY EMPLOYEES ARE PAID FROM AND RECEIVE W-2'S FROM OHIO LIVING, AND ARE SUBJECT TO THE ABOVE PROCESS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE PROVIDED UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 11G RESIDENT SATIFICATION SURVEY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 30,629. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,629. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,347,114. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,347,114. PAYROLL SERVICE FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 291,312. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 291,312. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 146,536. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 146,536. FORM 990, PART XI, LINE 9: BOOK ENTRY TO CLOSE OUT CUMULATIVE INTERCOMPANY ACCOUNTS TO NET ASSETS -7,354,112. OHIO LIVING FOUNDATION 9200 WORTHINGTON ROAD SUITE 300 WESTERVILLE OH 43082 311166164 SUPPORT OH 501(C)(3) LINE 12A, I OHIO LIVING 1 OHIO LIVING COMMUNITIES 9200 WORTHINGTON ROAD SUITE 300 WESTERVILLE OH 43082 344429863 HOUSING AND CARE OH 501(C)(3) LINE 10 OHIO LIVING 1 OHIO LIVING HOLDINGS 9200 WORTHINGTON ROAD SUITE 300 WESTERVILLE OH 43082 272564811 HOME HEALTH AND HOSPICE CARE OH 501(C)(3) LINE 10 OHIO LIVING 1 OHIO LIVING SARAH MOORE 26 N UNION STREET DELAWARE OH 43015 311510768 SKILLED CARE/ASSISTED LIVING OH 501(C)(3) LINE 10 OHIO LIVING COMMUNITIES 1 QUAKER HEIGHTS FOUNDATION INC 514 W HIGH STREET WAYNESVILLE OH 45068 311575048 SUPPORT OH 501(C)(3) LINE 12A, I OHIO LIVING QUAKER HEIGHTS 1 OHIO LIVING QUAKER HEIGHTS 514 W HIGH STREET WAYNESVILLE OH 45068 310538523 SKILLED CARE/ASSISTED LIVING OH 501(C)(3) LINE 10 OHIO LIVING COMMUNITIES 1 OHIO PRESBYTERIAN RETIREMENT SERVICES DEVELOPMENT CORPORATION 9200 WORTHINGTON ROAD SUITE 300 WESTERVILLE OH 40382 311166160 INACTIVE OH OHIO LIVING C 1.00000 1 OHIO LIVING VENTURES LLC 9200 WORTHINGTON ROAD SUITE 300 WESTERVILLE OH 40382 371960450 HOLD INVESTMENTS OH OHIO LIVING C 1.00000 1 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 0 1 0 0 OHIO LIVING COMMUNITIES Q 3709448 CASH TRANSFER