2023-11-14T16:52:10-06:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2022-01-01 310549058 OTTERBEIN HOMES OTTE 5139322020 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 J CHRISTOPHER GREEN CFO 5139322020 2023-11-13 1 J CHRISTOPHER GREEN 999009999 0 AMBER ROGNAN-HAMILTON P01251012 3149254300 2023-11-07 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z OTTERBEIN SENIORLIFE J CHRISTOPHER GREEN 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 211700131 0 X WWW.OTTERBEIN.ORG X 1912 OH CONTINUING CARE RETIREMENT COMMUNITIES, SKILLED NURSING FACILITIES, HOME HEALTH CARE AND TWO HOSPICE BRANCHES THAT PROVIDE HOUSING AND SERVICES TO ELDERS. 14 14 1652 21 272004 0 4802898 2100730 59478521 71339944 8872750 836749 325483 434362 73479652 74711785 12656 11285 0 0 34551633 47317806 0 0 747574 34602144 38501875 69166433 85830966 4313219 -11119181 197247651 180321523 118876095 126718224 78371556 53603299 IN KEEPING WITH OUR UNITED METHODIST TRADITION WE SEEKTO ENHANCE THE QUALITY OF LIFE AND HOLISTIC GROWTH OF OLDER PERSONS. 0 0 66622343 11285 85592553 OTTERBEIN HOMES PROVIDES MANAGEMENT AND SUPPORT SERVICES FOR ITS NINE CONTINUING CARE RETIREMENT COMMUNITIES, NINE SMALL HOUSE NURSING HOME NEIGHBORHOODS THROUGHOUT OHIO AND INDIANA, HOME HEALTH AGENCY AND TWO HOSPICE AGENCIES. SOME OF THE MANAGEMENT SERVICES PROVIDED INCLUDE ADMINISTRATIVE, FINANCIAL, PURCHASING, HUMAN RESOURCES, MARKETING, AND DEVELOPMENT FOR THE RELATED TAX-EXEMPT ORGANIZATIONS. IN PROVIDING MANAGEMENT AND SUPPORT TO HOSPICE, HOME HEALTH AND ITS COMMUNITIES OF LEBANON, CRIDERSVILLE, ST. MARY'S, PORTAGE VALLEY, NORTH SHORE, FRANKLIN, SUNSET AND GRANVILLE, AND THE SMALL HOUSE NEIGHBORHOODS AT PERRYSBURG, MONCLOVA, SPRINGBORO, MIDDLETOWN, NEW ALBANY, GAHANNA, LOVELAND, UNION TOWNSHIP AND MAINEVILLE, OTTERBEIN SERVES NEARLY 7,200 PERSONS. 0 0 0 GENEROUS DONORS HAVE ESTABLISHED A BENEVOLENT CARE FUND WHICH OFFERS ASSISTANCE TO RESIDENTS WHO CANNOT PAY THE FULL COST OF CARE. OTTERBEIN'S RICH HERITAGE HAS EARNED US A SOLID REPUTATION AS A TRUSTED AND VALUABLE RESOURCE. BY PROVIDING INFORMATION AND SERVICES ON AGING ISSUES WE CONTINUE TO SERVE RESIDENTS, THEIR FAMILIES AND SURROUNDING COMMUNITIES. OTTERBEIN RESIDENTS AND STAFF VOLUNTEER THEIR TIME AND TALENTS AT THE OTTERBEIN CAMPUSES BUT ALSO FOR A NUMBER OF ORGANIZATIONS AND CAUSES IN THE GREATER COMMUNITY. DURING 2022, DONORS CONTRIBUTED A TOTAL OF $4,797, WHICH IS REPORTED AS CONTRIBUTION REVENUE. 0 0 -14252609 THE ORGANIZATION PROVIDES NURSING CARE TO RESIDENTS UNDER THE MEDICAID PROGRAM FOR WHICH THE COSTS TO PROVIDE SUCH CARE EXCEEDS REIMBURSEMENT. THE ORGANIZATION FUNDS THIS DIFFERENCE THROUGH ITS OPERATIONS. THE SHORTFALL IS NETTED WITH PROGRAM SERVICE REVENUE. 66622343 1 1 0 0 0 0 1 0 1 1 1 0 1 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 422 0 1652 1 1 1 0 0 0 0 1 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X J CHRISTOPHER GREEN 5139335400 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 MEL MILLER CHAIRMAN 1.00 7.00 X X 0 0 0 WILLIAM BROWNSON VICE CHAIRMAN 1.00 0.00 X X 0 0 0 BECKY BAYLIFF DIRECTOR 1.00 1.00 X 0 0 0 JOE WOLF DIRECTOR 1.00 0.00 X 0 0 0 LYNN APP SECRETARY 1.00 1.00 X X 0 0 0 THOMAS HAZELBAKER DIRECTOR 1.00 0.00 X 0 5000 0 LEROY MCKAY DIRECTOR 1.00 0.00 X 0 0 0 ROBERT COLEMAN DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL UHL DIRECTOR 1.00 0.00 X 0 0 0 VICKY BARTLETT DIRECTOR 1.00 0.00 X 0 0 0 SUE DONALDSON DIRECTOR 1.00 1.00 X 0 0 0 HEIDI GLOSSER DIRECTOR 1.00 0.00 X 0 0 0 DAN BURKE DIRECTOR 1.00 0.00 X 0 0 0 LEROY CHAMBLISS DIRECTOR 1.00 0.00 X 0 0 0 JILL WILSON PRESIDENT/CEO 24.00 16.00 X 2593979 0 18035 JAMES C GREEN CFO/TREASURER 24.00 16.00 X 1369243 0 18346 JASON MILLER VP OF OPERATIONS 24.00 16.00 X 1230868 0 15761 DAN ARNOLD VP - NEIGHBORHOOD 40.00 0.00 X 240519 0 14496 GARY HORNING VICE PRESIDENT - MARKETING 24.00 16.00 X 286804 0 15466 PAMELA RICHMOND VP - CHIEF STRATEGY/DEVELOPMENT 24.00 16.00 X 308649 0 15003 LOIS MILLS VP OF HUMAN RESOURCES 24.00 16.00 X 251458 0 13923 SHONIA RUSSELLE AVP - MARKETING 24.00 16.00 X 217375 0 16560 EMILY WEIKERT VP - CLINICAL QUALITY 24.00 16.00 X 228975 0 14129 6727870 5000 141719 52 0 1 0 SYMBRIA REHAB INC 28100 TORCH PARKWAY STE 600 WARRENVILLE IL 60555 THERAPY SERVICES 10354235 INTELEYCARE INC PO BOX 200413 PITTSBURGH PA 15251 HEALTH CARE STAFFING 7064296 REMIDI SENIORCARE PO BOX 75744 BALTIMORE MD 212755744 HEALTH CARE CONSULTING 2840528 ATC HEALTHCARE SERVICES LLC 1983 MARCUS AVE SUITE E-122 LAKE SUCCESS NY 11042 HEALTH CARE STAFFING 1209884 OLD OAK GENERAL CONTRACTORS 5874 S IDDINGS RD WEST MILTON OH 45383 CONTRACTOR 1127859 32 46 64468 1854616 181600 12757 2100730 SERVICE FEES 623000 70538758 70538758 DEPARTMENTAL SERVICES 623000 801186 801186 71339944 1829011 1829011 391125 44371 346754 346754 272004 74750 135890914 21958 136905134 0 -1014220 21958 -992262 -992262 35511 64468 38841 -3330 -3330 CUSTOM SERVICES - MINISTER 623000 73439 73439 OTHER INCOME 623000 9261 9261 MINERAL LEASES 623000 8238 8238 90938 74711785 71339944 272004 999107 X 2100 2100 9185 9185 5501247 1501645 3999602 35834555 31733923 3611645 488987 434548 365408 69140 2656454 2124713 469434 62307 2891002 2322370 529784 38848 168867 168867 124992 124992 341454 341454 16449916 11341002 5095488 13426 785169 782343 2826 5022768 3482251 1473203 67314 1001941 953546 48395 1051720 1002883 48837 645965 510136 116373 19456 198002 196038 1964 2354230 2244911 109319 3380262 3223299 156963 920268 877535 42733 BED TAXES 2377047 2377047 FOOD & DIETARY 1563770 1563770 BAD DEBT 954548 954548 COVID EXPENSES 504314 504314 656642 285265 367326 4051 85830966 66622343 18461049 747574 3245285 7546741 157533 111436 7247586 9102261 1891680 1846934 509017 613766 115845417 34207059 81278502 81638358 80834959 55727423 1957555 2347555 15334324 16277168 4765032 5089348 26178 20533 197247651 180321523 19850849 17563272 717057 0 62340010 60317159 157533 111436 1561819 8009772 34248827 40716585 118876095 126718224 X 66038162 43967210 12333394 9636089 78371556 53603299 197247651 180321523 X -11119181 -15551686 1902610 X X 0 1 X 1 0 X 227192 272074 5395379 4802898 2100730 12798273 56663652 58413551 58299961 59478521 71339944 304195629 14300 14800 18250 86568 108950 242868 56905144 58700425 63713590 64367987 73549624 317236770 15592 24112 28254 21583 22088 111629 0 15592 24112 28254 21583 22088 111629 317125141 1365368 2022555 1824658 2260317 2220136 9693034 1365368 2022555 1824658 2260317 2220136 9693034 90008 68950 43332 13977 17499 233766 58360520 60791930 65581580 66642281 75787259 327163570 0.96930 0.96900 0.02960 0.02900 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 45,525. 2019 AMOUNT: $ 18,892. 2020 AMOUNT: $ 3,727. 2021 AMOUNT: $ 7,875. 2022 AMOUNT: $ 9,261. MINERAL LEASES - 2018 AMOUNT: $ 6,097. 2019 AMOUNT: $ 4,609. 2020 AMOUNT: $ 3,213. 2021 AMOUNT: $ 6,102. 2022 AMOUNT: $ 8,238. BEAUTY AND BARBER - 2018 AMOUNT: $ 12,097. 2019 AMOUNT: $ 987. MINISTER - 2018 AMOUNT: $ 26,289. 2019 AMOUNT: $ 44,462. 2020 AMOUNT: $ 36,392. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 17.80 1 0 0 1 X 27929479 232396 -5350595 22811280 25328018 142842 2458619 27929479 22959529 194138 2174351 25328018 21827555 72396 1059578 22959529 22959764 128786 -1179814 81181 21827555 0.01634 0.93522 0.04844 1 0 2670734 7535535 10206269 78542132 18670486 59871646 11024441 4689272 6335169 15302031 10847301 4454730 770544 770544 81638358 INVESTMENT INTERCOMPANY 16277168 F 16277168 CAPITAL LEASE 1341242 SPLIT-INTEREST AGREEMENT 39304 INTERCOMPANY PAYABLES 39336039 40716585 X PART II, LINE 9: THE CONSERVATION EASEMENT IS LOCATED AT THE SE CORNER OF THE INTERSECTION OF SR 741 AND SR 63 IN WARREN COUNTY, OHIO. IT IS IN PLACE TO PROTECT THE PHYSICAL, BIOLOGICAL AND CHEMICAL INTEGRITY OF THE LITTLE MIAMI RIVER WATERSHED AND IS UNDER THE ENFORCEMENT OF THE OHIO EPA. OTTERBEIN HOMES ENGAGED THE FIRM OF JF NEW IN 2008 FOR MITIGATION AND MONITORING. PART IV, LINE 2B: RESIDENT FUNDS ARE DEPOSITS HELD UNDER A FIDUCIARY RESPONSIBILITY AND ARE REQUIRED BY STATE REGULATION. PART V, LINE 4: THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE ORGANIZATION MUST HOLD IN PERPETUITY OR FOR A DONOR-SPECIFIED PERIOD. UNDER THIS POLICY, AS APPROVED BY THE BOARD OF TRUSTEES, THE ENDOWMENT ASSETS ARE INVESTED IN A MANNER THAT IS INTENDED TO PRESERVE AND GROW CAPITAL, STRIVE FOR CONSISTENT ABSOLUTE RETURNS, PRESERVE PURCHASING POWER BY STRIVING FOR LONG-TERM RETURNS WHICH EITHER MATCH OR EXCEED THE SET PAYOUT, FEES AND INFLATION WITHOUT PUTTING A PRINCIPAL VALUE AT IMPRUDENT RISK, AND DIVERSIFY INVESTMENTS CONSISTENT WITH COMMONLY ACCEPTED INDUSTRY STANDARD TO MINIMIZE THE RISK OF LARGE LOSSES. PART X, LINE 2: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE CONSOLIDATED FINANCIAL STATEMENTS. GOLF TOURNAMENT 99979 64468 35511 1910 9648 23637 1068 400 2178 99979 64468 35511 1910 9648 23637 1068 400 2178 38841 -3330 1 TUITION ASSISTANCE 6 9185 PART I, LINE 2: THE ORGANIZATION HAS TUITION REIMBURSEMENT POLICIES AND PROCEDURES IN PLACE TO MONITOR THE USE OF THESE FUNDS. INDIVIDUALS MUST RECEIVE A MINIMUM GRADE, CANNOT BE REIMBURSED UNTIL THEY HAVE COMPLETED THE CLASS AND MUST TURN IN DOCUMENTATION SUPPORTING THEIR GRADE AND THE TUITION COST PRIOR TO BEING REIMBURSED. X X X X X 0 1 0 0 0 0 0 0 0 JILL WILSON PRESIDENT/CEO 533568 0 118554 0 1941857 0 8435 0 9600 0 2612014 0 1941414 0 JAMES C GREEN CFO/TREASURER 344927 0 66096 0 958220 0 8869 0 9477 0 1387589 0 955231 0 JASON MILLER VP OF OPERATIONS 388692 0 76649 0 765527 0 7396 0 8365 0 1246629 0 764215 0 PAMELA RICHMOND VP - CHIEF STRATEGY/DEVELOPMENT 246685 0 59488 0 2476 0 6638 0 8365 0 323652 0 0 0 GARY HORNING VICE PRESIDENT - MARKETING 228925 0 54004 0 3875 0 7101 0 8365 0 302270 0 0 0 LOIS MILLS VP OF HUMAN RESOURCES 201029 0 44568 0 5861 0 6286 0 7637 0 265381 0 0 0 DAN ARNOLD VP - NEIGHBORHOOD 198644 0 40725 0 1150 0 6131 0 8365 0 255015 0 0 0 EMILY WEIKERT VP - CLINICAL QUALITY 184930 0 41804 0 2241 0 5764 0 8365 0 243104 0 0 0 SHONIA RUSSELLE AVP - MARKETING 170517 0 40858 0 6000 0 5408 0 11152 0 233935 0 0 0 PART I, LINE 4B EFFECTIVE DECEMBER 31, 2021 THE SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) BENEFITS WERE FROZEN AND THE PLAN WAS CLOSED TO NEW ENTRANTS. ALL ACTIVE PARTICIPANTS WERE PAID LUMP SUMS OF THEIR BENEFITS LEAVING ONLY BENEFITS TO BE PAID TO RETIRED EMPLOYEES. JAMES GREEN $955,231 JASON MILLER $764,215 JILL WILSON $1,941,414 PART I, LINE 7 THE ORGANIZATION PAID FIXED PERCENTAGE PERFORMANCE BASED BONUSES DURING THE CURRENT YEAR. A COUNTY OF WARREN OHIO 316000058 93515PAY3 2013-07-11 65524971 REFUNDING 0 0 0 B COUNTY OF WARREN OHIO 316000058 93515PBV8 2014-10-29 33115757 REFUNDING AND CONSTRUCTION 0 0 0 C COUNTY OF WARREN OHIO 316000058 93515PCT2 2016-05-10 42126455 REFUNDING AND CONSTRUCTION 0 0 0 D COUNTY OF WARREN OHIO 316000058 93515PDQ7 2019-08-07 26712520 REFUND 2016B BONDS ISSUED 5/10/16 & 2017 BONDS ISSUED 12/22/17 0 0 0 A 40405000 65524971 754971 64770000 2013 1 0 1 1 B 4020000 33115757 579874 478825 25557058 6500000 2016 1 0 1 1 C 15460000 42126455 486455 12000000 29640000 2017 1 0 1 1 D 1860000 26712520 359657 26352863 2016 1 0 1 1 A 0 1 0 0 0.00130 0.00000 0.00130 0 0 1 B 0 1 0 0 0.00130 0.00000 0.00130 0 0 1 C 0 1 0 0 0.00130 0.00000 0.00130 0 0 1 D 0 1 0 0 0.00130 0.00000 0.00130 0 0 1 A 0 0 1 0 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 0 0 1 1 0 0 0 1 D 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: COUNTY OF WARREN, OHIO DATE THE REBATE COMPUTATION WAS PERFORMED: 10/29/2019 ISSUER NAME: COUNTY OF WARREN, OHIO DATE THE REBATE COMPUTATION WAS PERFORMED: 06/04/2021 SCHEDULE K, SERIES 2013A BONDS - COLUMN A THE SERIES 2013A BONDS WERE USED TO REFUND BONDS ISSUED 3/25/1998, 6/24/1998, 4/2/2007, AND 7/16/2009. SCHEDULE K, SERIES 2019A BONDS - COLUMN D THE SERIES 2019A BONDS WERE USED TO REFUND THE SERIES 2016B BONDS (ISSUED 5/10/16) AND THE 2017 BONDS (ISSUED 12/22/17). SCHEDULE K, SERIES 2019B BONDS - COLUMN A THE SERIES 2019B BONDS WERE USED TO REFUND THE TAXABLE SERIES 2018 BONDS (ISSUED 6/7/18). A CITY OF FRANKLIN INDIANA 356001034 353593EB8 2019-08-07 25413026 REFUND 2018 TAXABLE BONDS ISSUED ON 6/1/18 0 0 0 B OHIO HIGHER EDUCATION FACILITY COMMISSION 346849674 NONEAVAIL 2020-06-03 30000000 CONSTRUCTION, FURNISHING AND EQUIPPING HOSPITAL FACILITIES 0 0 0 C OHIO HIGHER EDUCATION FACILITY COMMISSION 346849674 677510AS8 2021-08-19 9806113 REFUNDING SERIES 2011 BONDS ISSUED 11/10/2011 0 0 0 D OHIO HIGHER EDUCATION FACILITY COMMISSION 346849674 677510BK4 2021-12-02 27640518 ASSUMPTION OF KENDAL AT GRANVILLE LIABILITIES 0 0 0 A 2300000 25413026 366694 25046331 2018 0 1 1 1 B 30000000 129337 29870663 2022 0 0 1 1 C 845000 9806113 9806113 2011 1 0 0 1 D 27640518 27640518 2021 0 0 0 1 A 0 1 0 0 0.00130 0.00000 0.00130 0 0 1 B 0 1 0 0 0.00130 0.00000 0.00130 0 0 1 C 0 1 0 0 0.00130 0.00000 0.00130 0 0 1 D 0 1 0 0 0.00130 0.00000 0.00130 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 1 0 0 0 1 C 0 1 0 0 0 0 0 0 1 D 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 D 1 FORM 990, PART VI, SECTION A, LINE 1A THE MEMBERSHIP OF THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIR OF THE BOARD, VICE CHAIR, CHAIR OF THE FINANCE COMMITTEE AND TWO DIRECTORS DESIGNATED BY THE CHAIR OF THE BOARD. THE EXECUTIVE COMMITTEE IS AUTHORIZED TO ACT FOR THE BOARD OF DIRECTORS BETWEEN REGULAR AND/OR CALLED SESSIONS OF THE BOARD. THE EXECUTIVE COMMITTEE HAS AUTHORITY TO MAKE ALL DECISIONS WITHOUT HAVING TO WAIT AND BRING THE ACTION TO THE FULL BOARD. ADDITIONALLY, THE EXECUTIVE COMMITTEE SHALL REVIEW COMPENSATION INFORMATION PROVIDED BY CONSULTANTS OR ORGANIZATIONS WITH EXPERTISE IN THIS PROFESSION AND RECOMMEND THE COMPENSATION AND BENEFITS OF PRESIDENT/CEO TO THE BOARD OF DIRECTORS AT THEIR ANNUAL MEETING. ANY MEMBER OF THE COMMITTEE MAY BE EXCLUDED FROM MEETINGS DURING DISCUSSIONS RELATED TO HIS OR HER EMPLOYMENT OR FOR REASONS DEEMED APPROPRIATE BY THE COMMITTEE. ALL ACTIONS OF THE EXECUTIVE COMMITTEE SHALL BE REPORTED TO THE BOARD AT THEIR NEXT REGULAR MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE IRS FORM 990 IS PROVIDED TO AND REVIEWED BY THE OFFICERS AND BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C IN ACCORDANCE WITH THE BY-LAWS, ANY POSSIBLE CONFLICT OF INTEREST ON THE PART OF ANY BOARD MEMBER, CORPORATE EXECUTIVE, EXECUTIVE DIRECTOR, OR ADMINISTRATIVE STAFF MEMBER, OR COMMITTEE MEMBERS, WHO ARE NOT MEMBERS OF THE BOARD OF TRUSTEES OF OTTERBEIN HOMES SHALL BE DISCLOSED TO THE BOARD AND MADE A MATTER OF RECORD, EITHER THROUGH AN ANNUAL PROCEDURE OR WHEN THE INTEREST BECOMES RELEVANT TO A MATTER OF BOARD ACTION. FORM 990, PART VI, SECTION B, LINE 15 THE INDEPENDENT EXECUTIVE COMMITTEE OF THE OTTERBEIN HOMES BOARD OF TRUSTEES HAS THE RESPONSIBILITY FOR DETERMINING THE ANNUAL COMPENSATION FOR THE OFFICERS BY THE USE OF INDUSTRY SPECIFIC DATA SUCH AS SALARY SURVEYS FROM LEADING AGE AND LEADING AGE OHIO. THE SALARIES OF THE KEY EMPLOYEES ARE DETERMINED BY THE OFFICERS USING INDUSTRY COMPARATIVE DATA SUCH AS SALARY SURVEYS FROM LEADING AGE AND LEADING AGE OHIO. THE DELIBERATIONS AND DECISIONS REGARDING COMPENSATION ARE DOCUMENTED. THIS PROCESS WAS LAST PERFORMED IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ANNUAL REPORT IS PROVIDED TO THE PUBLIC WHICH INCLUDES THE AUDITED FINANCIAL STATEMENT SUMMARY AND IS CERTIFIED BY THE CHIEF EXECUTIVE OFFICER AND THE CHIEF FINANCIAL OFFICER. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G NURSE AGENCY FEES/CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 9,222,022. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,222,022. OTHER SERVICES: PROGRAM SERVICE EXPENSES 2,118,980. MANAGEMENT AND GENERAL EXPENSES 550,148. FUNDRAISING EXPENSES 13,426. TOTAL EXPENSES 2,682,554. CORPORATE SERVICE FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,357,840. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,357,840. PERFORMANCE APPRAISAL - CP ADMINISTRATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,187,500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,187,500. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF GIFT ANNUITY -33,082. CHANGE IN MINIMUM PENSION LIABILITY 2,446,840. EQUITY TRANSFERS -511,148. FORM 990, PART XII, LINE 2C THE SELECTION AND OVERSIGHT PROCESS HAS NOT CHANGED. CHARITY CARE POLICY OTTERBEIN HOMES MAINTAINS RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF CHARITY CARE IT PROVIDES AND MAINTAINS A BENEVOLENT ASSISTANCE POLICY TO PROVIDE CARE WITHOUT CHARGE OR AT REDUCED RATES TO RESIDENTS WHO MEET CERTAIN CRITERIA. THE ORGANIZATION HAS ESTIMATED ITS DIRECT AND INDIRECT COSTS OF PROVIDING CARE UNDER ITS BENEVOLENT ASSISTANCE POLICY USING A COST-TO-CHARGE RATIO BASED UPON HISTORICAL OPERATING MARGINS. USING THIS METHODOLOGY, THE ORGANIZATION HAS ESTIMATES THE COSTS FOREGONE FOR SERVICES AND SUPPLIES FURNISHED UNDER THE ORGANIZATION'S BENEVOLENT ASSISTANCE POLICY AGGREGATED APPROXIMATELY $247,000 FOR THE YEAR ENDED DECEMBER 31, 2022. OTTERBEIN PERRYSBURG LLC 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 205493322 DEVELOP & OPERATE SMALL HOUSE NEIGHBORHOODS - PROVIDING SKILLED NURSING CARE OH 6025772 7819605 OTTERBEIN HOMES OTTERBEIN MONCLOVA LLC 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 205493287 DEVELOP & OPERATE SMALL HOUSE NEIGHBORHOODS - PROVIDING SKILLED NURSING CARE OH 6113498 8327052 OTTERBEIN HOMES OTTERBEIN CLEAR CREEK LLC 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 260731207 DEVELOP & OPERATE SMALL HOUSE NEIGHBORHOODS - PROVIDING SKILLED NURSING CARE OH 6582610 8684427 OTTERBEIN HOMES OTTERBEIN MIDDLETOWN LLC 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 260731330 DEVELOP & OPERATE SMALL HOUSE NEIGHBORHOODS - PROVIDING SKILLED NURSING CARE OH 6728755 8917473 OTTERBEIN HOMES OTTERBEIN HOLDINGS LLC 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 205493357 REAL ESTATE HOLDING COMPANY OH 0 0 OTTERBEIN HOMES OTTERBEIN INDEPENDENT LIVING SERVICES LLC 3855 LOWER MARKET STREET 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