2023-11-15T17:55:55-06:00 2022-12-31 HW&CO 28601 Chagrin Blvd 210 Woodmere OH 44122 990 2022-01-01 341137582 WEST LIBERTY CARE CENTER INC % MICHAEL RAY WEST 9374655065 6557 US 68 SOUTH WEST LIBERTY OH 43357 Michael Ray PRESIDENT/CEO 9374655065 2023-11-16 true Michael Ray 999009999 Joseph C Sbrocco CPA P00069069 2168311200 2 2022 2023-04-26 12:10:37Z Michael Ray 6557 US 68 SOUTH WEST LIBERTY OH 43357 12045434 false X WWW.GREENHILLSRC.ORG X 1972 OH GREEN HILLS IS A FAITH-BASED ORGANIZATION AFFILIATED WITH TWELVE AREA CHURCHES, PROVIDING CARING SERVICES ACROSS THE GENERATIONS. 10 10 271 10 0 181320 2329059 9185916 9523057 -355874 3243 188855 190075 9200217 12045434 0 0 0 0 5966873 6780936 0 0 0 4840436 5064849 10807309 11845785 -1607092 199649 9857489 9821655 9729170 9493687 128319 327968 X THE ORGANIZATION'S MISSION IS TO POSITIVELY IMPACT THE LIVES OF ITS RESIDENTS IN THE COMMUNITY BY PROVIDING PROGRAMS AND FACILITIES FOR THE HIGHEST QUALITY HOUSING, HEALTH, AND SUPPORT SERVICES POSSIBLE, WITHIN LIMITS OF AVAILABLE RESOURCES, IN ORDER TO NURTURE SPIRITUAL, PHYSICAL, EMOTIONAL, AND SOCIAL WELL-BEING. THIS ORGANIZATION OPERATES A 99 BED LICENSED LONG-TERM CARE NURSING FACILITY AND A 40 UNIT RESIDENTIAL CARE FACILITY. THE LONG-TERM CARE NURSING FACILITY INCLUDES AN ALZHEIMER'S UNIT AND THE ORGANIZATION ALSO OPERATES AN ADULT DAY CARE CENTER AND A CHILD CARE CENTER WHICH SERVE THE COMMUNITY. false false 8948578 8048931 OPERATES A 87 BED SKILLED NURSING FACILITY, PROVIDING 23,455 PATIENT DAYS OF CARE IN 2022. 1171754 1420041 OPERATES A 40 UNIT ASSISTED-LIVING APARTMENT FACILITY FOR THE ELDERLY AND PHYSICALLY CHALLENGED ADULT RESIDENTS. 264414 152162 OPERATES A CHILD CARE PROGRAM FOR THE BENEFIT OF RESIDENTS OF SURROUNDING COMMUNITIES. 195762 91998 ADULT DAY CARE PROGRAM 195762 91998 10580508 true true false false false false false false true true true false false true true false false true false false false false false false false false false false false true false false false false false false false false false false false false false true true true false false true 28 0 true 271 true false false false false false false false false false false false false X 10 10 false false false false true true false true true false false true true true true true true true true false OH X MICHAEL RAY 9374655065 6557 US 68 SOUTH WEST LIBERTY OH 43357 X Michael Ray President/CEO 31.0 9.0 X 180173 0 32175 Amber Swords CFO 31.0 9.0 X 68245 0 2538 Jennifer Purser Dir of Clinical Svcs, Former 31.0 9.0 X 64054 0 6431 John Bodin Board Chair 1.0 3.0 X X 0 0 0 Alex Dye Director 1.0 2.0 X 0 0 0 Colton Lowry Director 1.0 2.0 X 0 0 0 Grace Leichty Director 1.0 2.0 X 0 0 0 Joan Haushalter Director 1.0 2.0 X 0 0 0 Matt Chamberlain Secretary 1.0 3.0 X X 0 0 0 Rick Gildow Treasurer 1.0 3.0 X X 0 0 0 Steve Godwin Director 1.0 2.0 X 0 0 0 Tom Simon Director 1.0 2.0 X 0 0 0 Valerie Jones Director 1.0 2.0 X 0 0 0 312472 0 41144 1 false true false MCKESSON MEDICAL-SURGICAL PO BOX 630693 CINCINNATI OH 45263 MEDICAL SUPPLIES 112424 CHRONO MANAGEMENT GROUP PO BOX 239 EAST LIBERTY OH 43319 MAINTENANCE SERVICES 516380 ABSOLUTE REHAB AND CONSULTING PO BOX 2279 339 E MAPLENORTH CANTON OH 44720 THERAPY SERVICES 562834 Gordon Food Service 1761 Bechtle Ave SPRINGFIELD OH 45504 Food service 403914 Reliant Medical PO Box 239 EAST LIBERTY OH 43319 maintenance services 165892 8 57000 960568 1250595 60896 2329059 RESIDENT SERVICES 623000 8524301 8524301 STIMULUS RELIEF GRANTS 623000 998756 998756 9523057 3243 3243 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PAYMENTS FROM AFFILIATES 900099 96000 96000 MISCELLANEOUS REVENUE 900099 94075 94075 190075 12045434 9713132 3243 0 0 0 0 353617 100024 253593 0 5221310 4712067 509243 94069 91512 2557 688395 683633 4762 423545 382764 40781 0 37322 37322 0 0 0 0 40892 40892 88749 33400 55349 87301 2600 84701 0 0 290908 280220 10688 14931 3318 11613 0 0 214655 203922 10733 0 567452 539327 28125 186440 177118 9322 DIETARY AND MEDICAL SUPPLIES 911695 911695 REHAB & THERAPY SERVICES 562834 562834 REPAIRS AND MAINTENANCE 506559 504641 1918 BAD DEBTS 493442 493442 1061669 897991 163678 11845785 10580508 1265277 0 302312 100601 249954 20972 0 0 1643810 2765730 0 0 0 0 0 0 0 0 199457 153891 20383056 14687489 5875893 5695567 21400 12266 0 0 0 0 0 0 1564663 1072628 9857489 9821655 878583 1139182 0 0 364999 0 0 0 11472 2579 0 0 8379589 8242234 0 0 94527 109692 9729170 9493687 X 97687 297336 30632 30632 128319 327968 9857489 9821655 199649 X false true X true true true X 98994 96555 1338212 181320 2329059 4044140 9950882 10273874 10500587 9185916 9523057 49434316 0 0 0 10049876 10370429 11838799 9367236 11852116 53478456 0 0 0 53478456 19609 17114 13343 10147 3243 63456 0 19609 17114 13343 10147 3243 63456 0 259230 343032 883542 188855 190075 1864734 10328715 10730575 12735684 9566238 12045434 55406646 0.96520 0.96181 0.00114 0.00133 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 22919 22919 12637010 8015590 4621420 5814393 5157444 656949 1908735 1514456 394279 5695567 MORTGAGE ESCROW DEPOSITS 77835 AR FROM RELATED PARTIES 209531 RESIDENT FUNDS 2579 RESERVE 782683 1072628 0 DEPOSITS 109692 109692 SCHEDULE D, PART IV, LINE 2B RESIDENT CUSTODIAN ACCOUNTS MEDICAID RESIDENTS CAN REQUEST, AND IN CERTAIN CASES, WEST LIBERTY CARE CENTER IS REQUIRED TO MAINTAIN THEIR PERSONAL FUNDS IN A CUSTODIAN ACCOUNT. THESE CUSTODIAL ACCOUNTS ARE ACCOUNTED FOR SEPARATELY AND ARE MAINTAINED BY THE NURSING FACILITY ON THE RESIDENTS' BEHALF. THE CUSTODIAL ACCOUNTS ARE LISTED ON THE BALANCE SHEET OF FORM 990, PART X, LINE 21 AS CUSTODIAL ACCOUNT LIABILITIES OF $2,579 SCHEDULE D, PART V, LINE 4 INTENDED USE OF ENDOWNMENT FUNDS THE COMPANY HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE COMPANY MUST HOLD IN PERPETUITY. UNDER THIS POLICY, AS APPROVED BY THE COMPANY'S BOARD, THE ENDOWMENT ASSETS ARE INVESTED IN A MANNER THAT IS INTENDED TO PRODUCE RESULTS THAT EXCEED THE PRICE AND YIELD RESULTS OF VARIOUS MARKET INDICES BASED ON TYPE OF INVESTMENTS WHILE ASSUMING A MODERATE LEVEL OF INVESTMENT RISK. THE COMPANY EXPECTS ITS ENDOWMENT FUNDS, OVER TIME, TO PROVIDE AN AVERAGE RATE OF RETURN OF APPROXIMATELY 5% ANNUALLY. ACTUAL RETURNS IN ANY GIVEN YEAR MAY VARY FROM THIS AMOUNT. TO SATISFY ITS LONG-TERM RATE-OF-RETURN OBJECTIVES, THE COMPANY RELIES ON A TOTAL RETURN STRATEGY IN WHICH INVESTMENT RETURNS ARE ACHIEVED THROUGH BOTH CAPITAL APPRECIATION (REALIZED AND UNREALIZED) AND CURRENT YIELD (INTEREST AND DIVIDENDS). THE COMPANY TARGETS A DIVERSIFIED ASSET ALLOCATION THAT PLACES A GREATER EMPHASIS ON EQUITY-BASED INVESTMENTS TO ACHIEVE ITS LONG-TERM RETURN OBJECTIVES WITHIN PRUDENT RISK CONSTRAINTS. SINCE THE DONOR HAS NOT RESTRICTED THE USE OF INVESTMENT INCOME (INTEREST AND DIVIDEND, REALIZED AND UNREALIZED GAINS AND LOSSES) ON THE DONOR-RESTRICTED ENDOWMENT FUNDS, THE COMPANY UTILIZES THOSE EARNINGS IN THEIR OPERATIONS WHICH ARE INCLUDED IN UNRESTRICTED NET ASSETS. IN ESTABLISHING THIS POLICY, THE COMPANY CONSIDERED THE LONG-TERM EXPECTED RETURN ON ITS ENDOWMENT. THIS IS CONSISTENT WITH THE COMPANY'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY, AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS. SCHEDULE D, PART X, LINE 1 The Community, Foundation, Homes, and Garden Apartments are tax-exempt organizations as described in Section 501(c)(3) of the Internal Revenue Code and are exempt from Federal income taxes on related income pursuant to Section 501(a) of the Code. Care at Home is a single member limited liability company of the Foundation and, therefore, is disregarded for Federal income tax purposes, and as a result its operations will be included in the Foundation's Federal tax return. GHA, LLC is a single member limited liability company of the Homes, however GHA, LLC has made an election to be taxed as a corporation. No deferred tax benefit has been recorded at December 31, 2022 and 2021. The entities are no longer subject to Federal income tax examinations by tax authorities before 2017. X X X false false false false false false false false false Michael Ray President/CEO 180173 0 0 0 0 0 27000 0 5175 0 212348 0 0 0 FORM 990, PART VI, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM WHO THEN PROVIDES A COPY THE FORM 990 TO THE CEO AND FINANCE DIRECTOR FOR THEIR REVIEW. ADDITIONALLY, THE FINANCE COMMITTEE WILL REVIEW THE FORM 990. A COPY OF THE FORM 990 WILL ALSO BE MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING OF THE FORM 990 WITH THE IRS. FORM 990, PART VI, LINE 15A AS INDICATED IN THE ORGANIZATION'S CODE OF REGULATIONS, THE EXECUTIVE COMMITTEE IS RESPONSIBLE TO EVALUATE AND SET COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER. ALTHOUGH THE CHIEF EXECUTIVE OFFICER IS A MEMBER OF THE EXECUTIVE COMMITTEE, HE OR SHE MUST ABSTAIN FROM ANY VOTE RELATED TO HIS OR HER COMPENSATION AND BENEFIT PACKAGE. THE EXECUTIVE COMMITTEE ENCOURAGES PARTICIPATION IN ANNUAL SALARY SURVEYS BY TRADE ASSOCIATIONS OR OTHER INDEPENDENT ORGANIZATIONS TO EVALUATE THE ORGANIZATION'S EXECUTIVE COMPENSATION PROGRAM AGAINST THE COMPETITIVE MARKET. THE RESULTS OF THESE SURVEYS ARE REVIEWED ANNUALLY. THIS REVIEW IS INTENDED TO ENSURE THAT THE COMPENSATION PROGRAM FALLS WITHIN A REASONABLE RANGE OF COMPETITIVE PRACTICES FOR COMPARABLE POSITIONS AMONG SIMILARLY SITUATED ORGANIZATIONS. FOLLOWING THIS REVIEW, THE EXECUTIVE COMMITTEE COMPLETES AN EVALUATION OF THE CHIEF EXECUTIVE OFFICER AND THEN REVIEWS AND APPROVES HIS OR HER, SALARY AND BENEFIT PACKAGE, OBJECTIVES AND GOALS FOR THE UPCOMING YEAR. THE EXECUTIVE COMMITTEE SHALL ADEQUATELY AND TIMELY DOCUMENT THE REVIEW PROCESS INCLUDING: THE TERMS OF THE TRANSACTION, THE DATE OF APPROVAL, THE MEMBERS PRESENT DURING THE DEBATE AND VOTE ON THE TRANSACTION, THE COMPATIBILITY DATA OBTAINED AND RELIED UPON, THE ACTIONS OF ANY MEMBERS OF THE EXECUTIVE COMMITTEE HAVING A CONFLICT OF INTEREST, AND DOCUMENTATION OF THE BASIS FOR THE DETERMINATION. FORM 990, PART VI, LINE 15B KEY STAFF MEMBERS ARE EVALUATED BASED ON THEIR INDIVIDUAL GOALS AND THEIR PERFORMANCE OVER THE PRIOR YEAR. THE CEO REVIEWS THE EVALUATIONS, COMPARABLE SALARY INFORMATION FOR THE POSITION (REGIONAL AND STATEWIDE), AND BUDGET CONSIDERATIONS. THE CEO THEN DISCUSSES POTENTIAL INCREASES WITH THE ADMINISTRATOR AND DIRECTOR OF HUMAN RESOURCES. FORM 990, PART VI, LINE 19 THE ORGANIZATION CURRENTLY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, UPON REQUEST. FORM 990, PART VI, LINE 12C THE BOARD MEMBERS, OFFICERS, & KEY EMPLOYEES RECEIVE A QUESTIONNAIRE INQUIRING ABOUT FAMILY AND BUSINESS RELATIONSHIPS ANNUALLY. NO CONFLICTS EXIST CURRENTLY WITHIN THE ORGANIZATION. FORM 990, PART VI, LINE 6 THE CORPORATION SHALL HAVE ONE CLASS OF MEMBERS. MEMBERS MUST BE INDIVIDUALS AND TRUSTEES OF THE CORPORATION. FORM 990, PART VI, LINE 7A members may elect members of the governing body. WEST LIBERTY GARDEN APARTMENTS INC 6557 US 68 SOUTH WEST LIBERTY OH 43357 341325781 APARTMENTS OH 501 (C) (3) 12 WLCC true WEST LIBERTY HOMES INC 6557 US 68 SOUTH WEST LIBERTY OH 43357 346708015 LOW INC HOME OH 501 (C) (3) 10 WLCC true GREEN HILLS FOUNDATION 6557 US 68 SOUTH WEST LIBERTY OH 43357 272566073 SUPPORT ORG OH 501 (C) (3) 12 WLCC true GREEN HILLS APTS LP 6557 US HWY 68 S WEST LIBERTY OH 43357 901009663 LOW INC HOME OH NA related 0 0 false 0 false 0.00000 OHIO AGING SERVICES NETWORK LLC 17 SOUTH HIGH STREET SUITE 1000 COLUMBUS OH 43215 462249279 ASSOCIATION OH NA related 614 0 false 0 false 0.18889 SQUARED BUSINESS SOLUTIONS 5106 NOVELTY AVE CANAL WINCHESTER OH 43110 472476083 PROF SERVICES OH NA related 0 0 false 0 true 0.10000 GREEN HILLS APARTMENTS LLC 6557 US 68 SOUTH WEST LIBERTY OH 43357 463373943 HOLDING CO. OH WLH LLC 0 0 0.00000 false false false true false false false false false false false false true false true true true true false false WEST LIBERTY GARDEN APARTMENTS INC Q 240141 COST GREEN HILLS FOUNDATION C 960168 CASH CARE AT HOME BY GREEN HILLS Q 181758 COST