2023-05-15T15:00:33-05:00 2022-06-30 420714325 RSM US LLP 30 South Wacker Dr Suite 3300 Chicago IL 606063392 990 2021-07-01 340720558 OhioGuidestone OHIO 4402606833 343 West Bagley Road 4th Floor Berea OH 44017 Joseph R Ziegler CFO 4402606833 2023-05-15 1 Joseph Ziegler XXX-XX-XXXX Rebekuh Eley P01247672 3126343400 2023-05-15 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z X Brant M Russell 343 West Bagley Road 4th Floor Berea OH 44017 91236470 0 X www.ohioguidestone.org X 1864 OH To provide pathways for growth, achievement, and lifelong success. 34 34 1943 35 0 0 4333802 5226656 64783394 75798700 1270907 1521803 2514813 4227290 72902916 86774449 2047752 2318962 0 0 52484957 66166660 0 0 1212552 14885623 19847212 69418332 88332834 3484584 -1558385 53435706 51742923 17889578 20781849 35546128 30961074 X To provide pathways for growth, achievement, and lifelong success. 0 1 51299886 0 56248985 Home and Community Support Services: OhioGuidestone programs are offered in the home, community, or school. They connect clients to resources to overcome barriers to success. Services include mental health services, job training, and alcohol and other drug recovery services. Services preserve families, build client's skills, and help individuals establish self-sufficiency. 17209322 2318962 13792155 Out-of-Home Care & Clinical Services: OhioGuidestone offers children with severe histories of trauma and abuse safe, nurturing, and therapeutic environments through both Residential Treatment Centers and a Foster Care program. Foster children are placed into the loving homes of Foster Parents. OhioGuidestone provides intensive, 24/7 care for the children who live in the Residential Treatment Centers. 5269952 0 5757560 Early Childhood & Family Support Services: OhioGuidestone serves children with severe emotional, social, and behavioral problems, and/or developmental delays, with intensive home-based services, mental health treatment, and parent education. OhioGuidestone diagnoses, addresses, and counsels children and families. Recognizing the link between a quality education and success later in life, OhioGuidestone also offers high quality child care in multiple locations across Cleveland. 73779160 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 282 0 1 1943 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 34 34 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 OH X Joseph R Ziegler 4402606833 343 West Bagley Road 4th Floor Berea OH 44017 Peter J Ippolito Chairman 0.50 X X 0 0 0 Nancy Shaw-Goldsmith Vice-Chairperson 0.50 X X 0 0 0 David S Zentkovich Treasurer 0.50 X X 0 0 0 Dr Meredith Bond Secretary 0.50 X X 0 0 0 Rev Dr Steven Bailey Director until 6/30/22 0.50 X 0 0 0 Mollie Brown Director 0.50 X 0 0 0 Grace B Chalker Director 0.50 X 0 0 0 Rev Dr Rollin Conway Director 0.50 X 0 0 0 Andrew Cox Director 0.50 X 0 0 0 Curtis Danburg Director 0.50 X 0 0 0 Jason Drake Director 0.50 X 0 0 0 John T Fitts Director 0.50 X 0 0 0 Dr Andrew S Garner Director 0.50 X 0 0 0 Andrea Garten Director 0.50 X 0 0 0 Jerry Gootee Director 0.50 X 0 0 0 L Jonathon Groza Director 0.50 X 0 0 0 Susan C Hastings Director 0.50 X 0 0 0 Bruce Hitchcock Director 0.50 X 0 0 0 Mark Macioce Director 0.50 X 0 0 0 Stephen Malia Director 0.50 X 0 0 0 Terry Malone Director 0.50 X 0 0 0 Bishop Tracy Malone Director 0.50 X 0 0 0 Rev Leroy McCreary Director 0.50 X 0 0 0 Martina Moore Director 0.50 X 0 0 0 Jerald O'Dwyer Director 0.50 X 0 0 0 John Parker Director until 10/27/21 0.50 X 0 0 0 Angelo Pimpas Director 0.50 X 0 0 0 Pat Ramsey Director until 11/18/21 0.50 X 0 0 0 Jack Randolph Director 0.50 X 0 0 0 Gina Robinson Director 0.50 X 0 0 0 James T Sayler Director 0.50 X 0 0 0 Preety Sidhu Director 0.50 X 0 0 0 Rev Mark L Steiger Director 0.50 X 0 0 0 Cathy Vail Director 0.50 X 0 0 0 Robert Vaile Director 0.50 X 0 0 0 Fred C White Director 0.50 X 0 0 0 Brad Wynveen Director until 4/1/22 0.50 X 0 0 0 Steve Zirkel Director 0.50 X 0 0 0 Richard R Frank President & CEO until 01/31/22 37.50 X 398741 0 57531 Dr Benjamin W Kearney Exec. VP & Chief Clinical Officer 37.50 X 258827 0 53411 Donna Keegan Exec. VP & Chief Operating Officer 37.50 X 265077 0 43904 Joseph R Ziegler VP & Chief Financial Officer 37.50 X 196738 0 32631 Mary Greulich Exec. VP & CFO until 11/9/21 37.50 X 345912 0 31126 Douglas Blair VP & Chief Information Officer 37.50 X 53106 0 5334 Brant M Russell President & Chief Executive Officer 37.50 X 0 0 0 Peter Golden Psychiatrist until 04/30/22 37.50 X 267204 0 38224 Mary Stiles VP & General Counsel 37.50 X 202900 0 37837 Patricia Stumpp VP Human Resources 37.50 X 197673 0 37043 Matthew Rizzo VP of Clinical Ops until 03/31/22 37.50 X 190737 0 15710 Cynthia Naegele VP of Advancement & Communications 37.50 X 168107 0 36777 2545022 0 389528 18 0 1 0 Blue Tech Smart Solutions PO Box 31475 Cleveland OH 44131 IT Consulting 2098073 RSM US LLP 30 S Wacker Dr Ste 3300 Chicago IL 60674 Audit and Consulting 722207 Netsmart Technologies PO Box 823519 Philadelphia PA 19182 IT Consulting 560873 Medic Management Group LLC 3201 Enterprise Pkwy 370 Beachwood OH 44122 Consulting 358814 Witham & Associates 19300 Araglin Ct Strongsville OH 44149 Psychiatric Services 298270 17 486487 295564 497921 3946684 790213 5226656 Home and Community Support 624100 56248985 56248985 Out of Home Care and Clinical 624100 13792155 13792155 Early Childhood & Family Support 624100 5757560 5757560 75798700 639077 639077 283760 0 283760 283760 283760 5187863 92818 4300488 97467 887375 -4649 882726 882726 0 295564 64066 -64066 -64066 Bad Debt Recovery 900099 422396 422396 Foster Parent Training 624100 47313 47313 Record Fees 900099 17615 17615 3520272 3520272 4007596 86774449 75798700 0 5749093 2318962 2318962 1685661 845371 840290 48664319 43565415 4698437 400467 704977 621819 77551 5607 15111703 13329154 1662356 120193 2165 2165 334483 334483 1449674 592886 839912 16876 183139 74900 106107 2132 2932961 2566346 318452 48163 3440940 1407272 1993611 40057 2619462 2360855 240628 17979 823670 793754 25009 4907 356933 145978 206800 4155 251664 1036 250614 14 1949942 1536116 402208 11618 1309023 1205015 96214 7794 Psychiatrists 1620120 662595 938665 18860 Client Expense 1345821 1344449 376 996 In-Kind Expense 389957 112913 0 277044 Equipment 358947 278560 75463 4924 478311 15764 231781 230766 88332834 73779160 13341122 1212552 12289 12739 11621853 6566172 157521 199624 8959929 10128201 617242 715394 35934940 19952689 11299563 15982251 19475209 17003417 533213 433219 758887 701906 53435706 51742923 7813356 8306415 418102 938071 6132605 8346912 761514 1136984 331110 2764001 1722357 17889578 20781849 X 18670157 16458637 16875971 14502437 35546128 30961074 53435706 51742923 X -1558385 -3721948 695279 X 0 1 X 1 1 1 X 4501148 3196407 3000135 4333802 5226656 20258148 65460963 72200677 71937251 64783394 75798700 350180985 69962111 75397084 74937386 69117196 81025356 370439133 132988 130166 206808 130923 600885 707720 987435 1013858 1577993 4287006 840708 1117601 1220666 1708916 4887891 365551242 626435 630624 635104 676660 922837 3491660 626435 630624 635104 676660 922837 3491660 51251 1895 53146 108840 428572 930220 2408347 4007596 7883575 70697386 76507531 76504605 72202203 85955789 381867514 0.95730 0.97080 0.00910 0.00870 X Schedule A, Part III, Line 12, Explanation of Other Income: Other Income - 2017 Amount: $ 63,419. 2018 Amount: $ 394,266. 2019 Amount: $ 237,081. 2020 Amount: $ 374,461. 2021 Amount: $ 3,503,118. Rebates and Other - 2017 Amount: $ 28,858. 2018 Amount: $ 34,306. 2019 Amount: $ 678,519. 2020 Amount: $ 22,116. 2021 Amount: $ 17,154. Record Fees - 2017 Amount: $ 16,563. 2019 Amount: $ 14,620. 2020 Amount: $ 15,540. 2021 Amount: $ 17,615. BWC Rebate Dividend - 2020 Amount: $ 1,996,230. Bad Debt Recovery - 2021 Amount: $ 422,396. Foster Parent Training - 2021 Amount: $ 47,313. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15675962 101695 -1711577 367313 13698767 13078735 62966 2903708 369447 15675962 12660077 30049 756033 367424 13078735 12197903 101451 728830 368107 12660077 11292327 692710 575208 362342 12197903 0.00000 0.64685 0.35315 0 0 1289660 1289660 25593115 12753444 12839671 350528 82103 268425 7082456 6074295 1008161 1619181 1042847 576334 15982251 Annuity Obligation Payable 337988 Refundable Advances 889804 Deferred Compensation 494565 1722357 X 82610154 -3721948 -84017 -3805965 86416119 358330 358330 86774449 87974504 -358330 -358330 88332834 0 88332834 Part V, Line 4: The Endowment Funds of the organization are used according to donors' stipulation if applicable. Term Restricted Endowment Funds are released into operations as approved by the Board of Directors and are used to further the mission of the agency. Part X, Line 2: The Financial Accounting Standards Board (FASB) provides guidance for how uncertain income tax positions should be recognized, measured, disclosed and presented in the financial statements. This requires the evaluation of tax positions taken or expected to be taken in the course of preparing tax returns to determine whether the positions are more-likely-than-not of being sustained when challenged or when examined by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold would be recorded as a tax benefit or expense and liability in the current year. For the years ended June 30, 2022 and 2021, management has determined that there are no uncertain tax positions. Part XI, Line 2d - Other Adjustments: Change in Value of Charitable Gift Annuity Obligations -42,476. Change in Beneficial Interest in Perpetual Trusts -41,541. Part XI, Line 4b - Other Adjustments: Bad Debt Expense (Recovery) 422,396. Direct Fundraising Expenses -64,066. Part XII, Line 2d - Other Adjustments: Bad Debt Expense (Recovery) -422,396. Direct Fundraising Expenses 64,066. OGS Gala 223430 223430 53333 Promise Run 72134 72134 10733 295564 295564 64066 64066 -64066 0 Payments to Foster Parents 67 2318962 0 Part I, Line 2: Payments to licensed foster parents are made monthly based on the number of children who are in the care of the foster parents, and the number of days that the children live with the foster parents. X X 0 0 0 0 0 1 0 1 0 Richard R Frank President & CEO until 01/31/22 311661 0 64581 0 22499 0 27660 0 29871 0 456272 0 0 0 Mary Greulich Exec. VP & CFO until 11/9/21 212122 0 133488 0 302 0 4071 0 27055 0 377038 0 0 0 Dr Benjamin W Kearney Exec. VP & Chief Clinical Officer 213747 0 33630 0 11450 0 17962 0 35449 0 312238 0 0 0 Donna Keegan Exec. VP & Chief Operating Officer 219994 0 33630 0 11453 0 18125 0 25779 0 308981 0 0 0 Peter Golden Psychiatrist until 04/30/22 266661 0 0 0 543 0 5911 0 32313 0 305428 0 0 0 Mary Stiles VP & General Counsel 184198 0 18530 0 172 0 6210 0 31627 0 240737 0 0 0 Patricia Stumpp VP Human Resources 178912 0 18050 0 711 0 6044 0 30999 0 234716 0 0 0 Joseph R Ziegler VP & Chief Financial Officer 178966 0 17100 0 672 0 4527 0 28104 0 229369 0 0 0 Matthew Rizzo VP of Clinical Ops until 03/31/22 169902 0 20353 0 482 0 2595 0 13115 0 206447 0 0 0 Cynthia Naegele VP of Advancement & Communications 152273 0 15534 0 300 0 3905 0 32872 0 204884 0 0 0 Part I, Line 6 A portion of the bonus can be contingent on the net income of the respective programs and/or departments. Part I, Line 7 The Board Chair and Compensation Committee approve the bonus payout percentage for Rich R. Frank which is based on the achievement of goals. The bonus compensation for Donna Keegan, Dr. Benjamin W. Kearney, Joe Ziegler, Mary Greulich, Mary Stiles, and Patricia Stumpp was discretionary and determined by a formula based on the achievement of goals. A Lorain Port Authority 340943456 2016-07-07 7800000 Refunding and Improvements 0 0 0 A 1962215 7800000 156000 1999000 5645000 1 0 1 1 A 0 0 0 0 0 0 0 A 0 1 0 0 0 0 0 0 1 A 1 X 1212 Cost/Selling Price X 51243 Cost/Selling Price X 1 12508 FMV X 1 343056 FMV X 11 3511 Cost/Selling Price X 80 18087 Cost/Selling Price X Other 20 216431 Cost/Selling price X Gift Cards/Tickets 58 109185 Cost/Selling price X Toys 10 24926 Cost/Selling price X School/Program Supplies 2 10054 Cost/Selling price 0 0 1 0 Part I, Column (b): Reporting the number of contributions. Form 990, Part III, line 3 A Renewed Mind (ARM), a wholly owned subsidiary of OhioGuidestone, effective July 1, 2021, was dissolved by a vote of the board of directors. As a result, OhioGuidestone assumed all of ARM's assets, liabilities/obligations, rights, and privileges with ARM ceasing to exist, outside of continued use of its trade name. Form 990, Part VI, Section B, line 11b The staff of OhioGuidestone provides all information requested to prepare the Form 990 and the actual return is prepared by our accountants. Once prepared, the form is reviewed by the agency's Chief Financial Officer prior to filing with the Internal Revenue Service. Form 990, Part VI, Section B, line 12c The Agency has a conflict of interest policy that was approved by the Board of Directors. Upon assumption of duties and annually thereafter, all Board members shall complete the OhioGuidestone Board of Directors Conflict of Interest Policy Personal Statement (the "Board Statement"). A Board member must update and amend their Board Statement upon the discovery of any information that would change the responses in the Board Statement. The Board member shall send any Board Statement updates to the Chair of the Audit Committee. The Audit Committee shall notify, in writing, individuals whose disclosures are determined to constitute conflicts of interest. The Audit Committee shall document potential conflicts and, as appropriate, notify Board/committee chairs when an individual must recuse themselves. Board members do not vote on issues which relate to existing conflicts. Form 990, Part VI, Section B, line 15a The President and CEO is annually evaluated by the Board of Directors who appoint the chairs of the board and Human Resource Committee to conduct the formal evaluation. Once the evaluation is completed and approved by the Board of Directors, based on the recommendation of the appointed board members, the president and CEO's compensation is updated, as well as goals related to the operating and future sustainability of the organization. The annual level of compensation is determined by the Board of Directors is directly related to the success of organizational goals and objectives and organizational growth. Yearly salary surveys of other president and CEO's in the Health and social service industry are utilized to ensure a competitive balance is attained and continued. Form 990, Part VI, Section C, line 19 The Organization does not make its governing documents or conflict of interest policy available to the public; however, the organization does include its annual report, which contains the financial statements, on its website. Form 990, Part XI, line 9: Change in Value of Charitable Gift Annuity Obligations -42,476. Change in Beneficial Interest in Perpetual Trusts -41,541. A Renewed Mind Acquisition 779,296.