OHIO LIVING COMMUNITIES: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- OHIO LIVING COMMUNITIES (EIN 34-4429863)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-05-16
- IRS object ID
- 202211369349311751
- Schema version
- 2020v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule J
- Schedule K
- Schedule K
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-16T14:57:54-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 381357951 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLANTE & MORAN PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 S HIGH ST SUITE 100 | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43215 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 344429863 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO LIVING COMMUNITIES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OHIO | BusinessNameControlTxt |
| Phone | 6148887800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9200 WORTHINGTON ROAD NO 300 | AddressLine1Txt |
| City | WESTERVILLE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43082 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT B STILLMAN | PersonNm |
| Person Title | CFO/TREASURER | PersonTitleTxt |
| Phone | 6148887800 | PhoneNum |
| Signature | 2022-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | ROBERT | PersonFirstNm |
| Person Last | STILLMAN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMY CIMINELLO | PreparerPersonNm |
| PTIN | P00796388 | PTIN |
| Phone | 6148493000 | PhoneNum |
| Preparation | 2022-05-13 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LAURENCE C GUMINA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9200 WORTHINGTON ROAD NO 300 | AddressLine1Txt |
| City | WESTERVILLE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43082 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $153,417,478 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.OHIOLIVING.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1959 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE OLDER ADULTS WITH CARING AND QUALITY SERVICES TOWARD THE ENHANCEMENT OF PHYSICAL, MENTAL AND SPIRITUAL WELL BEING CONSISTENT WITH THE CHRISTIAN GOSPEL. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 381 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $364,167 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,802,010 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $167,891,342 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $146,767,250 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,006 | PYInvestmentIncomeAmt |
| CY Investment Income | -$166,388 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,179,913 | PYOtherRevenueAmt |
| CY Other Revenue | $812,015 | CYOtherRevenueAmt |
| PY Total Revenue | $169,437,428 | PYTotalRevenueAmt |
| CY Total Revenue | $153,214,887 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $80,685,128 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $73,991,288 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $91,991,811 | PYOtherExpensesAmt |
| CY Other Expenses | $87,511,423 | CYOtherExpensesAmt |
| PY Total Expenses | $172,676,939 | PYTotalExpensesAmt |
| CY Total Expenses | $161,502,711 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$3,239,511 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$8,287,824 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $412,183,102 | TotalAssetsBOYAmt |
| Total Assets EOY | $447,327,891 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $371,232,746 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $394,486,494 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $40,950,356 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $52,841,397 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE OOHIO LIVING COMMUNITIES WAS FOUNDED IN 1922 AND WAS INCORPORATED AS AN OHIO NON-PROFIT CORPORATION IN 1959. THE CORPORATION'S MISSION STATEMENT IS AS FOLLOWS:OUR MISSION IS TO PROVIDE OLDER ADULTS WITH CARING AND QUALITY SERVICES TOWARD ENHANCEMENT OF PHYSICAL, MENTAL AND SPIRITUAL WELL-BEING CONSISTENT WITH THE CHRISTIAN GOSPEL. OHIO LIVING COMMUNITIES IS DEDICATED TO LIVING OUR MISSION AND KEEPING THE PROMISES WE MAKE TO THOSE FOR WHOM WE PROVIDE CARE. OHIO LIVING COMMUNITIES IS COMMITTED TO INCLUSIVENESS, A HIGH ETHICAL STANDARD, RESPECT AND RESPONSIVENESS, ALL OF WHICH ESTABLISHES OHIO LIVING COMMUNITIES AS AN INTEGRAL PART OF THE LARGER COMMUNITY. SINCE INCEPTION, WE HAVE ADHERED TO THE PROMISE THAT NO OHIO LIVING COMMUNITIES RESIDENTS WILL BE ASKED TO LEAVE BECAUSE THEY EXHAUST PERSONAL FUNDS, THROUGH NO FAULT OF THEIR OWN, TO PAY FOR THEIR HOUSING OR CARE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $143,653,990 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $146,767,250 | RevenueAmt |
| Desc | SEE SCHEDULE OIN FISCAL YEAR 2021, OHIO LIVING COMMUNITIES OPERATED TWELVE COMMUNITIES FOR SENIORS THROUGHOUT OHIO. SERVICES OFFERED TO RESIDENTS INCLUDE INDEPENDENT LIVING (APARTMENTS, RANCH/VILLA HOMES), ASSISTED LIVING (INCLUDING MEMORY CARE), SKILLED NURSING (INCLUDING REHABILITATION SERVICES AND MEMORY CARE). DURING FISCAL YEAR ENDED JUNE 30, 2021 THE OHIO LIVING COMMUNITIES' AVERAGE OCCUPANCY IN EACH LEVEL OF CARE WAS AS FOLLOWS: UNITS AVERAGE OCCUPANCY AVAILABLE OCCUPANCY PERCENT ---------- ------------- ---------------INDEPENDENT 1,628 1,442 88.3%ASSISTED LIVING 458 380 82.6%SKILLED NURSING 824 666 78.4%TOTAL 2,910 2,488 84.5%THE PAYOR MIX FOR SKILLED NURSING FOR FISCAL YEAR 2021 WAS AS FOLLOWS: PRIVATE PAY 26% MEDICAID 45% MEDICARE 14% MANAGED CARE 15%TOTAL 100% | Desc |
| Total Program Service Expenses | $143,653,990 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROBERT B STILLMAN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6148887800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9200 WORTHINGTON ROAD SUITE 300 | AddressLine1Txt |
| City | WESTERVILLE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43082 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| LAURENCE C GUMINA | |||||||||
| CHIEF EXECUTIVE OFFICER | 21.00 | 19.00 | Yes (X) | Yes (X) | $0 | $657,840 | $11,900 | ||
| LESLIE BELFANCE | |||||||||
| DIVISION EXECUTIVE OF COMMUNITIES | 34.00 | 6.00 | Yes (X) | $0 | $170,892 | $16,126 | |||
| DEAN PALOMBARO | |||||||||
| DIVISION EXECUTIVE OF COMMUNITIES | 34.00 | 6.00 | Yes (X) | $0 | $154,756 | $9,587 | |||
| SANDY ADAM | |||||||||
| DIRECTOR/VICE CHAIR | 2.00 | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| DONALD EDWARDS | |||||||||
| DIRECTOR/CHAIR | 2.00 | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JAMES JOYCE | |||||||||
| DIRECTOR/ASSISTANT SECRETARY | 2.00 | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| TERRY WHITE | |||||||||
| DIRECTOR/ASSISTANT TREASURER | 2.00 | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| DANIEL O'CONNER | |||||||||
| CHIEF OPERATING OFFICER THRU 09/20 | 27.00 | 13.00 | Yes (X) | $0 | $409,283 | $15,404 | |||
| ROBERT B STILLMAN | |||||||||
| CHIEF FINANCIAL OFFICER/TREASURER | 21.00 | 19.00 | Yes (X) | $0 | $382,533 | $17,258 | |||
| DANA ULLOM-VUCELICH | |||||||||
| CHIEF HUMAN RESOURCES OFFICER | 27.00 | 13.00 | $0 | $295,852 | $9,983 | Yes (X) | |||
| CONNIE TOSTEVIN | |||||||||
| CHIEF NURSING OFFICER THRU 02/21 | 28.00 | 12.00 | $0 | $276,259 | $9,749 | Yes (X) | |||
| JOYCE MILLER | |||||||||
| CHIEF INFO OFFICER THRU 08/20 | 27.00 | 13.00 | $0 | $239,205 | $11,201 | Yes (X) | |||
| MICHAELLA REES | |||||||||
| CHIEF BRAND & GROWTH OFFICER | 24.00 | 16.00 | $0 | $209,371 | $1,777 | Yes (X) | |||
| STANLEY KAPPERS | |||||||||
| EXECUTIVE DIRECTOR-MOUNT PLEASANT | 40.00 | 0.00 | $0 | $183,354 | $9,456 | Yes (X) | |||
| BRIAN KOLENICH | |||||||||
| EXECUTIVE DIRECTOR-LAKE VISTA | 40.00 | 0.00 | $0 | $184,544 | $16,700 | Yes (X) | |||
| WILLIAM RENNER | |||||||||
| CORP EXECUTIVE OF PLANNING/ANALYSIS | 28.00 | 12.00 | $0 | $155,022 | $23,906 | Yes (X) | |||
| MARK ROBERTS | |||||||||
| CHIEF EXEC OF PROJECT DEVELOPMENT | 28.00 | 12.00 | $0 | $148,246 | $13,600 | Yes (X) | |||
| DANIEL HOLSTEIN | |||||||||
| CORP EXECUTIVE OF FINANCE | 28.00 | 12.00 | $0 | $150,029 | $9,205 | Yes (X) | |||
| KARA HANZIE | |||||||||
| EXECUTIVE DIRECTOR-ROCKYNOL | 40.00 | 0.00 | $0 | $141,724 | $1,454 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $3,758,910 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $177,306 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CONCEPT REHAB INC | |||||
| 7150 GRANITE CIRCLE SUITE 200 | TOLEDO | OH | 43617 | REHABILITATION SERVICES | $3,184,499 |
| FUNCTIONAL PATHWAYS OF TN LLC | |||||
| 10133 SHERRILL BLVD | KNOXVILLE | TN | 37932 | THERAPY SERVICES | $2,124,689 |
| MESSER CONSTRUCTION CO | |||||
| 643 W COURT ST | CINCINNATI | OH | 45203 | CONSTRUCTION SERVICES | $1,677,118 |
| INTELYCARE INC | |||||
| PO BOX 200413 | PITTSBURGH | PA | 152510413 | MEDICAL STAFFING | $1,584,885 |
| THE VILLAGE GROUP INC | |||||
| 9040 OSBORNE DRIVE | MENTOR | OH | 44060 | CONSTRUCTION SERVICES | $1,152,659 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 84 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $5,802,010 | GovernmentGrantsAmt |
| Total Contributions | $5,802,010 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RESIDENT REVENUE | 623000 | $139,212,910 | $139,212,910 |
| ENTRANCE FEE AMORTIZATION | 623000 | $7,554,340 | $7,554,340 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $146,767,250 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,780 | TotalRevenueColumnAmt |
| Exclusion | $19,780 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $14,423 | SecuritiesAmt |
| Other | $2,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $42,175 | SecuritiesAmt |
| Other | $160,416 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$27,752 | SecuritiesAmt |
| Other | -$158,416 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$186,168 | TotalRevenueColumnAmt |
| Exclusion | -$186,168 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| MEALS | 900099 | $347,159 | $347,159 |
| BEAUTY/BARBER SHOP | 900099 | $259,700 | $259,700 |
| TRANSPORTATION | 900099 | $171,606 | $171,606 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $33,550 | TotalRevenueColumnAmt |
| Exclusion | $33,550 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $812,015 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $153,214,887 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $146,767,250 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $645,627 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,041,994 | TotalAmt |
| Management And General | $2,041,994 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,928,656 | TotalAmt |
| Program Services | $53,190,313 | ProgramServicesAmt |
| Management And General | $4,738,343 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $312,154 | TotalAmt |
| Program Services | $286,750 | ProgramServicesAmt |
| Management And General | $25,404 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,251,065 | TotalAmt |
| Program Services | $8,498,199 | ProgramServicesAmt |
| Management And General | $752,866 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,457,419 | TotalAmt |
| Program Services | $3,949,195 | ProgramServicesAmt |
| Management And General | $508,224 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $272,893 | TotalAmt |
| Program Services | $271,413 | ProgramServicesAmt |
| Management And General | $1,480 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,500 | TotalAmt |
| Program Services | $13,200 | ProgramServicesAmt |
| Management And General | $1,300 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,468,240 | TotalAmt |
| Program Services | $11,243,573 | ProgramServicesAmt |
| Management And General | $224,667 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $335,061 | TotalAmt |
| Program Services | $297,807 | ProgramServicesAmt |
| Management And General | $37,254 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,978,618 | TotalAmt |
| Program Services | $3,524,219 | ProgramServicesAmt |
| Management And General | $9,454,399 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $624,010 | TotalAmt |
| Program Services | $590,675 | ProgramServicesAmt |
| Management And General | $33,335 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,164,065 | TotalAmt |
| Program Services | $11,157,143 | ProgramServicesAmt |
| Management And General | $6,922 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $464,451 | TotalAmt |
| Program Services | $418,729 | ProgramServicesAmt |
| Management And General | $45,722 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,666 | TotalAmt |
| Program Services | $4,666 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,241,856 | TotalAmt |
| Program Services | $9,241,856 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,440,387 | TotalAmt |
| Program Services | $20,438,556 | ProgramServicesAmt |
| Management And General | $1,831 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,403,828 | TotalAmt |
| Program Services | $1,403,828 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| MEDICAL SUPPLIES/DRUGS | $7,269,698 | $7,269,698 |
| FOOD | $5,591,705 | $5,591,705 |
| FRANCHISE FEES | $3,608,003 | $3,608,003 |
| BAD DEBT | $2,484,336 | $2,484,336 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,106 | TotalAmt |
| Program Services | $170,126 | ProgramServicesAmt |
| Management And General | -$25,020 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $161,502,711 | TotalAmt |
| Program Services | $143,653,990 | ProgramServicesAmt |
| Management And General | $17,848,721 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,967,288 | BOYAmt |
| EOY | $18,444,348 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,341,884 | BOYAmt |
| EOY | $11,374,486 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $289,766 | BOYAmt |
| EOY | $250,923 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $317,561 | BOYAmt |
| EOY | $331,525 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $753,830 | BOYAmt |
| EOY | $592,789 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $615,974,352 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $329,495,319 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $292,135,368 | BOYAmt |
| EOY | $286,479,033 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,753,403 | BOYAmt |
| EOY | $82,751,805 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,776,999 | BOYAmt |
| EOY | $2,776,999 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,847,003 | BOYAmt |
| EOY | $44,325,983 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $412,183,102 | BOYAmt |
| EOY | $447,327,891 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,638,699 | BOYAmt |
| EOY | $31,124,418 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,472,421 | BOYAmt |
| EOY | $52,513,565 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $228,816,031 | BOYAmt |
| EOY | $247,535,067 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,936,936 | BOYAmt |
| EOY | $2,738,315 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,368,659 | BOYAmt |
| EOY | $60,575,129 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $371,232,746 | BOYAmt |
| EOY | $394,486,494 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,950,356 | BOYAmt |
| EOY | $52,841,397 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,950,356 | BOYAmt |
| EOY | $52,841,397 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $412,183,102 | BOYAmt |
| EOY | $447,327,891 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$8,287,824 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $5,013,080 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $15,165,785 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | 0 | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $849,775 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $933,101 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $497,926 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $364,167 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,751,368 | CurrentTaxYearAmt |
| Total | $8,396,337 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $170,762,751 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $171,661,041 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $172,122,567 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $167,891,342 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $146,817,892 | CurrentTaxYearAmt |
| Total | $829,255,593 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,896,016 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,655,611 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,536,095 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,168,874 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $812,015 | CurrentTaxYearAmt |
| Total | $9,068,611 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $173,508,542 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $176,249,753 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $174,156,588 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $169,424,383 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $153,381,275 | CurrentTaxYearAmt |
| Total | $846,720,541 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $846,720,541 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $792 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,160 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,851 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,006 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,780 | CurrentTaxYearAmt |
| Total | $25,589 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $792 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,160 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,851 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,006 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,780 | CurrentTaxYearAmt |
| Total | $25,589 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,877 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,437 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $29,682 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,039 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $68,035 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $173,515,211 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $176,272,350 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $174,188,121 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $169,437,428 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $153,401,055 | CurrentTaxYearAmt |
| Total | $846,814,165 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99990 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99980 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00010 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $27,797 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $27,797 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | OHIO LIVING PAYS MEMBERSHIP DUES TO LEADING AGE, AN ADVOCATE OF NOT-FOR-PROFIT SERVICES FOR ELDERLY OHIOANS. FOR FISCAL YEAR END JUNE 30, 2021, $17,797 RELATED TO LOBBYING ACTIVITIES. OHIO LIVING PAID $10,000 TO THE MCGREGOR FOUNDATION TO FUND LOBBYING TO PROMOTE PACE (PROGRAM FOR ALL-INCLUSIVE CARE) TO THE OHIO GENERAL ASSEMBLY. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,544,353 | OtherCostOrOtherBasisAmt |
| Book Value | $6,544,353 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $347,647,557 | OtherCostOrOtherBasisAmt |
| Depreciation | $245,296,350 | DepreciationAmt |
| Book Value | $102,351,207 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $47,140,355 | OtherCostOrOtherBasisAmt |
| Depreciation | $37,332,794 | DepreciationAmt |
| Book Value | $9,807,561 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $214,642,087 | OtherCostOrOtherBasisAmt |
| Depreciation | $46,866,175 | DepreciationAmt |
| Book Value | $167,775,912 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $286,479,033 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (7 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| BOND DEBT RESERVE | $38,477,072 |
| REPLACEMENT RESERVE | $1,003,132 |
| NON-MARKETABLE SECURITIES INVESTMENT | $539,688 |
| PATIENT FUNDS | $178,646 |
| INTEREST RATE SWAP | $57,569 |
| LEASING ASSET | $3,975,111 |
| DEPOSITS | $94,765 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $44,325,983 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)
| DescDesc | AmtAmt |
|---|---|
| REFUNDABLE ENTRANCE FEES | $34,563,789 |
| INT RATE SWAP LIAB. | $14,918,127 |
| DEPOSITS | $3,307,153 |
| SELF INSURANCE MEDICAL | $1,200,000 |
| SELF INSURANCE PROF LIABILITY | $197,000 |
| INTERCOMPANY PAYABLE | $2,325,283 |
| LEASE LIABILITIES | $4,063,777 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $60,575,129 | TotalLiabilityAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (14 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LAURENCE C GUMINA | ||||||||||||||
| CHIEF EXECUTIVE OFFICER | $0 | $657,150 | $0 | $0 | $0 | $690 | $0 | $3,825 | $0 | $8,075 | $0 | $669,740 | $0 | $0 |
| DANIEL O'CONNER | ||||||||||||||
| CHIEF OPERATING OFFICER THRU 09/20 | $0 | $368,715 | $0 | $0 | $0 | $40,568 | $0 | $2,795 | $0 | $12,609 | $0 | $424,687 | $0 | $0 |
| ROBERT B STILLMAN | ||||||||||||||
| CHIEF FINANCIAL OFFICER/TREASURER | $0 | $381,843 | $0 | $0 | $0 | $690 | $0 | $2,394 | $0 | $14,864 | $0 | $399,791 | $0 | $0 |
| DANA ULLOM-VUCELICH | ||||||||||||||
| CHIEF HUMAN RESOURCES OFFICER | $0 | $294,773 | $0 | $0 | $0 | $1,079 | $0 | $1,908 | $0 | $8,075 | $0 | $305,835 | $0 | $0 |
| CONNIE TOSTEVIN | ||||||||||||||
| CHIEF NURSING OFFICER THRU 02/21 | $0 | $274,298 | $0 | $0 | $0 | $1,961 | $0 | $1,674 | $0 | $8,075 | $0 | $286,008 | $0 | $0 |
| JOYCE MILLER | ||||||||||||||
| CHIEF INFO OFFICER THRU 08/20 | $0 | $238,276 | $0 | $0 | $0 | $929 | $0 | $1,701 | $0 | $9,500 | $0 | $250,406 | $0 | $0 |
| MICHAELLA REES | ||||||||||||||
| CHIEF BRAND & GROWTH OFFICER | $0 | $209,147 | $0 | $0 | $0 | $224 | $0 | $1,301 | $0 | $476 | $0 | $211,148 | $0 | $0 |
| BRIAN KOLENICH | ||||||||||||||
| EXECUTIVE DIRECTOR-LAKE VISTA | $0 | $183,771 | $0 | $0 | $0 | $773 | $0 | $0 | $0 | $16,700 | $0 | $201,244 | $0 | $0 |
| STANLEY KAPPERS | ||||||||||||||
| EXECUTIVE DIRECTOR-MOUNT PLEASANT | $0 | $182,658 | $0 | $0 | $0 | $696 | $0 | $1,381 | $0 | $8,075 | $0 | $192,810 | $0 | $0 |
| LESLIE BELFANCE | ||||||||||||||
| DIVISION EXECUTIVE OF COMMUNITIES | $0 | $169,951 | $0 | $0 | $0 | $941 | $0 | $1,320 | $0 | $14,806 | $0 | $187,018 | $0 | $0 |
| WILLIAM RENNER | ||||||||||||||
| CORP EXECUTIVE OF PLANNING/ANALYSIS | $0 | $154,724 | $0 | $0 | $0 | $298 | $0 | $1,218 | $0 | $22,688 | $0 | $178,928 | $0 | $0 |
| DEAN PALOMBARO | ||||||||||||||
| DIVISION EXECUTIVE OF COMMUNITIES | $0 | $154,647 | $0 | $0 | $0 | $109 | $0 | $1,175 | $0 | $8,412 | $0 | $164,343 | $0 | $0 |
| MARK ROBERTS | ||||||||||||||
| CHIEF EXEC OF PROJECT DEVELOPMENT | $0 | $146,709 | $0 | $0 | $0 | $1,537 | $0 | $1,136 | $0 | $12,464 | $0 | $161,846 | $0 | $0 |
| DANIEL HOLSTEIN | ||||||||||||||
| CORP EXECUTIVE OF FINANCE | $0 | $149,238 | $0 | $0 | $0 | $791 | $0 | $1,132 | $0 | $8,073 | $0 | $159,234 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3: | OHIO LIVING COMMUNITIES RELIED ON A RELATED ORGANIZATION (OHIO LIVING) THAT USED THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS: -COMPENSATION COMMITTEE -INDEPENDENT COMPENSATION CONSULTANT -FORM 990 OF OTHER ORGANIZATIONS -COMPENSATION SURVEY OR STUDY -APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE |
| 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. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd | CUSIPCUSIPNum |
|---|---|---|---|---|---|---|---|---|
| COUNTY OF FRANKLIN OHIO 2012 A&B HEALTHCARE REV BOND | ||||||||
| A | 316400067 | 2012-08-01 | $30,000,000 | SEE PART V | 0 | 0 | 0 | |
| COUNTY OF FRANKLIN OHIO 2013 A&B HEALTHCARE REV BOND | ||||||||
| B | 316400067 | 2013-11-19 | $75,048,652 | SEE PART V | 0 | 0 | 0 | 353180JF0 |
| COUNTY OF FRANKLIN OHIO 2016 A&B HEALTHCARE REF REV BOND | ||||||||
| C | 316400067 | 2016-06-15 | $60,000,000 | SEE PART V | 0 | 0 | 0 | |
| COUNTY OF FRANKLIN OHIO 2016 C&D HEALTHCARE REF REV BOND | ||||||||
| D | 316400067 | 2016-10-27 | $34,170,536 | SEE PART V | 0 | 0 | 0 | 353180JW3 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | In Reserve FundInReserveFundAmt | Capital ExpendituresCapitalExpendituresAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $31,833,856 | $30,000,000 | $157,902 | $29,842,098 | 2013 | Yes (1) | 0 | Yes (1) | Yes (1) | ||
| B | $27,995 | $76,488,837 | $1,028,428 | 2015 | Yes (1) | 0 | Yes (1) | Yes (1) | $5,464,884 | $69,995,525 | |
| C | $31,788,967 | $60,000,000 | $60,000,000 | 2016 | Yes (1) | 0 | Yes (1) | Yes (1) | |||
| D | $1,356,000 | $34,354,244 | $625,617 | $31,780,040 | 2016 | Yes (1) | 0 | Yes (1) | Yes (1) | $1,948,587 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Engage Bond Counsel ContractsEngageBondCounselContractsInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropPct | Remedial Action TakenRemedialActionTakenInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | Yes (1) | Yes (1) | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | Yes (1) | 0.17540 | Yes (1) | Yes (1) |
| B | 0 | 0 | Yes (1) | Yes (1) | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | Yes (1) | 0.04280 | Yes (1) | Yes (1) |
| C | 0 | 0 | Yes (1) | Yes (1) | 0 | 0.00270 | 0.00010 | 0.00280 | Yes (1) | Yes (1) | 0.04340 | Yes (1) | Yes (1) |
| D | 0 | 0 | Yes (1) | Yes (1) | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | Yes (1) | 0.08080 | Yes (1) | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd | Term Of HedgeTermOfHedgePct | Superintegrated HedgeSuperintegratedHedgeInd | Hedge TerminatedHedgeTerminatedInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| (no name) | ||||||||||||
| A | 0 | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) | |||
| (no name) | ||||||||||||
| B | 0 | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | Yes (1) | |||
| PNC BANK NA | ||||||||||||
| C | 0 | 0 | Yes (1) | 0 | Yes (1) | Yes (1) | 0 | 0 | Yes (1) | 20.000000000000 | 0 | 0 |
| (no name) | ||||||||||||
| D | 0 | Yes (1) | 0 | 0 | Yes (1) | 0 | 0 | 0 | Yes (1) | |||
Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
| C | Yes (1) |
| D | Yes (1) |
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| DATE REBATE COMPUTATION PERFORMED | ISSUER NAME: COUNTY OF FRANKLIN, OHIO 2012 A&B HEALTHCARE REV BOND DATE THE REBATE COMPUTATION WAS PERFORMED: 09/12/2017 ISSUER NAME: COUNTY OF FRANKLIN, OHIO 2013 A&B HEALTHCARE REV BOND DATE THE REBATE COMPUTATION WAS PERFORMED: 01/10/2019 |
| SCHEDULE K SUPPLENTAL INFORMATION | IN JUNE 2010, OLC ISSUED HEALTH CARE FACILITIES IMPROVEMENT REVENUE BONDS, 2010A SERIES, TO BE USED FOR BUILDINGS AND EQUIPMENT. IN AUGUST 2012, OLC ISSUED $30,000,000 OF HEALTH CARE FACILITIES REFUNDING AND IMPROVEMENT REVENUE BONDS. A PORTION OF THE PROCEEDS WERE USED TO REFUND COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES REVENUE BONDS SERIES 1997 (ISSUED DECEMBER 23, 1997) AND A PORTION OF PROCEEDS WERE USED TO REFUND COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES REVENUE BONDS SERIES 2002A (ISSUED DECEMBER 5, 2002). IN NOVEMBER 2013, OLC ISSUED $75,048,652 OF HEALTH CARE FACILITIES REFUNDING AND IMPROVEMENT BONDS. THE PROCEEDS WILL BE USED TO (I) FINANCE A PORTION OF CERTAIN CAPITAL EXPENDITURES OF THE CORPORATION INCLUDING THE ACQUISITION, CONSTRUCTION, INSTALLATION AND IMPROVEMENT OF ""HOSPITAL FACILITIES"" RELATED TO VARIOUS PROJECTS, (II) FUND THE DEBT SERVICE RESERVE FUND FOR THE SERIES 2013A BONDS, (III) REFUND CERTAIN OUTSTANDING TAXABLE INDEBTEDNESS WHICH WAS INCURRED ON JUNE 20, 2013 AND (IV) PAY CERTAIN COSTS RELATING TO THE ISSUANCE OF THE SERIES 2013A&B BONDS PERMITTED BY THE ACT. IN JUNE 2016, OLC ISSUED $60,000,000 OF HEALTH CARE FACILITIES REFUNDING REVENUE BONDS, CONSISTING OF $30,000,000 SERIES 2016A AND $30,000,000 2016B. PROCEEDS WERE USED TO REFUND $60,000,000 COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES REVENUE BONDS SERIES 2006A (ISSUED JUNE 20, 2006). IN SEPTEMBER 2016, OLC ISSUED $32,130,000 OF HEALTH CARE FACILITIES REFUNDING REVENUE BONDS, CONSISTING OF $21,955,000 SERIES 2016C AND $10,175,000 2016D. PROCEEDS WERE USED TO REFUND COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES REVENUE BONDS SERIES 2002A, SERIES 2002B AND SERIES 2005A (ISSUED MARCH 31, 2005). IN SEPTEMBER 2017, OLC ISSUED $60,000,000 OF HEALTH CARE FACILITIES REFUNDING REVENUE BONDS, CONSISTING OF $38,750,000 SERIES 2017A AND $26,847,000 2017B. PROCEEDS WERE USED TO REFUND COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES REVENUE BONDS SERIES 2011 (ISSUED JUNE 30, 2011) AND SERIES 2016A (ISSUED JUNE 15, 2016). IN DECEMBER 2017, OLC ISSUED $12,260,000 OF HEALTH CARE FACILITIES REFUNDING REVENUE BONDS, SERIES 2017C. PROCEEDS WERE USED TO REFUND COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES REVENUE BONDS SERIES 2005B (ISSUED MARCH 31, 2005). IN APRIL 2019, OLC ISSUED $25,000,000 OF HEALTH CARE FACILITIES REFUNDING REVENUE BONDS, SERIES 2019A. PROCEEDS WERE USED TO REFUND COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES REVENUE BONDS SERIES 2013B (ISSUED NOVEMBER 19, 2013). INVESTMENT EARNINGS FOR THE 2010A, 2013A AND 2016C BOND SERIES HAVE BEEN ADDED TO THE TOTAL PROCEEDS OF ISSUE LINE. |
| PART I COLUMN 10 | COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES REFUNDING REVENUE BONDS, SERIES 2017A (OHIO LIVING COMMUNITIES) (THE "2017A BONDS") AND HEALTH CARE FACILITIES REFUNDING REVENUE BONDS, SERIES 2017B (OHIO LIVING COMMUNITIES) (THE "2017B BONDS AND TOGETHER WITH THE 2017A BONDS, THE "SERIES 2017AB BONDS"). DEEMED REISSUANCE OF $3,708,191.30 APPLIED ON A PRO RATA BASIS ACROSS ALL MATURITIES OF THE SERIES 2017AB BONDS. THE SERIES 2017AB BONDS WERE ISSUED ON SEPTEMBER 6, 2017. NO CUSIP NUMBER. COUNTY OF FRANKLIN, HEALTH CARE FACILITIES REFUNDING REVENUE BONDS, SERIES 2017C (OHIO LIVING COMMUNITIES) (THE "SERIES 2017C BONDS"). DEEMED REISSUANCE OF $1,102,898.37 APPLIED ON A PRO RATA BASIS ACROSS ALL MATURITIES OF THE SERIES 2017C BONDS. THE SERIES 2017C BONDS WERE ISSUED ON DECEMBER 21, 2017. NO CUSIP NUMBER. COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES REFUNDING REVENUE BONDS, SERIES 2016B (OPRS COMMUNITIES) (THE "SERIES 2016B BONDS"). DEEMED REISSUANCE OF $1,788,967.35 APPLIED ON A PRO RATA BASIS ACROSS ALL MATURITIES OF THE SERIES 2016B BONDS. NO CUSIP NUMBER. COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES REFUNDING REVENUE BONDS, SERIES 2016C AND 2016D (OPRS COMMUNITIES) (THE "SERIES 2016CD BONDS"). DEEMED REISSUANCE OF $764,478.51 APPLIED ON A PRO RATA BASIS ACROSS ALL MATURITIES OF THE SERIES 2016D BONDS. THE SERIES 2016D BONDS WERE ISSUED ON OCTOBER 27, 2016. CUSIP NUMBER 353180JW3. COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES REFUNDING REVENUE BONDS, SERIES 2012A (OPRS COMMUNITIES) (THE "SERIES 2012A BONDS"). DEEMED REISSUANCE OF $2,233,255.74 APPLIED ON A PRO RATA BASIS ACROSS ALL MATURITIES OF THE SERIES 2012A BONDS. THE SERIES 2012A BONDS WERE ISSUED ON AUGUST 1, 2012. NO CUSIP NUMBER. COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES REFUNDING REVENUE BONDS, SERIES 2012B (OPRS COMMUNITIES) (THE "SERIES 2012B BONDS"). DEEMED REISSUANCE OF $400,056.79 APPLIED ON A PRO RATA BASIS ACROSS ALL MATURITIES OF THE SERIES 2012B BONDS. THE SERIES 2012B BONDS WERE ISSUED ON AUGUST 1, 2012. NO CUSIP NUMBER. COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES IMPROVEMENT REVENUE BONDS, SERIES 2010A (OHIO PRESBYTERIAN RETIREMENT SERVICES) (THE "SERIES 2010A BONDS"). DEEMED REISSUANCE OF $3,050,312.99 APPLIED ON A PRO RATA BASIS ACROSS ALL MATURITIES OF THE SERIES 2010A BONDS. THE SERIES 2010A BONDS WERE ISSUED ON JUNE 30, 2010. CUSIP NUMBER 353180HN5. |
| PART I COLUMN 11 | THE SERIES 2016CD BONDS. DEEMED REISSUANCE OF $741,285.86 APPLIED ON A PRO RATA BASIS ACROSS ALL MATURITIES OF THE SERIES 2016CD BONDS. CUSIP NUMBER 353180JW3. THE SERIES 2012B BONDS. DEEMED REISSUANCE OF $137,742.89 APPLIED ON A PRO RATA BASIS ACROSS ALL MATURITIES OF THE SERIES 2012B BONDS. NO CUSIP NUMBER. |
| PART II LINE 3 | TO THE EXTENT THAT AMOUNTS ON LINE 3 EXCEED THE ISSUE PRICE OF ANY PARTICULAR ISSUE, SUCH EXCESS REPRESENTS INVESTMENT EARNINGS ON PROCEEDS OF SUCH ISSUE. |
| PART II LINE 4 | THE AMOUNT IN COLUMN 4 WAS REDUCED BY $96,250 TO ACCOUNT FOR THE AMOUNTS ALLOCABLE TO THE SERIES 2016D BONDS THAT WERE REISSUED. SUCH AMOUNTS ARE REFLECTED IN COLUMNS 10 AND 11. |
| PART III COLUMN 10 | ON JANUARY 31, 2020, OHIO LIVING COMMUNITIES ("OHIO LIVING") SOLD ONE OF ITS SENIOR LIVING FACILITIES, PARK VISTA ("PARK VISTA"), WHICH WAS FINANCED AND REFINANCED WITH PROCEEDS OF SEVERAL SERIES OF BONDS. IN CONNECTION WITH THE SALE OF PARK VISTA, OHIO LIVING EXERCISED THE REMEDIAL ACTIONS PROVIDED UNDER TREASURY REGULATIONS SECTION 1.141-12(D) AND (E). WITH RESPECT TO THE REMEDIAL ACTION EXERCISED UNDER TREASURY REGULATIONS SECTION 1.141-12(D) OHIO LIVING (I) DEFEASED $2,790,000 OF THE COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES IMPROVEMENT REVENUE BONDS, SERIES 2013A (OPRS COMMUNITIES) (THE "2013A BONDS") AND ESTABLISHED SUCH ESCROW ON APRIL 1, 2020 AND PROVIDED NOTICE OF SUCH DEFEASANCE TO THE INTERNAL REVENUE SERVICE ON JUNE 24, 2020, (II) REDEEMED $205,000 OF THE 2013A BONDS ON APRIL 1, 2020, (III) REDEEMED $726,020 OF THE COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES REFUNDING REVENUE BONDS, SERIES 2016D ON APRIL 1, 2020 AND (IV) REDEEMED $1,470,196 COUNTY OF FRANKLIN, OHIO HEALTHCARE REFUNDING REVENUE BONDS, SERIES 2019A ON APRIL 1, 2020. OHIO LIVING EXERCISED THE REMEDIAL ACTION PROVIDED UNDER TREASURY REGULATIONS SECTION 1.141-12(E), RESULTING IN A DEEMED REISSUANCE OF THE FOLLOWING ISSUES IN THE FOLLOWING AMOUNTS: COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES REFUNDING REVENUE BONDS, SERIES 2017A (OHIO LIVING COMMUNITIES) (THE "2017A BONDS") AND HEALTH CARE FACILITIES REFUNDING REVENUE BONDS, SERIES 2017B (OHIO LIVING COMMUNITIES) (THE "2017B BONDS AND TOGETHER WITH THE 2017A BONDS, THE "SERIES 2017AB BONDS"). DEEMED REISSUANCE OF $3,708,191.30 APPLIED ON A PRO RATA BASIS ACROSS ALL MATURITIES OF THE SERIES 2017AB BONDS. COUNTY OF FRANKLIN, HEALTH CARE FACILITIES REFUNDING REVENUE BONDS, SERIES 2017C (OHIO LIVING COMMUNITIES) (THE "SERIES 2017C BONDS"). DEEMED REISSUANCE OF $1,102,898.37 APPLIED ON A PRO RATA BASIS ACROSS ALL MATURITIES OF THE SERIES 2017C BONDS. COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES REFUNDING REVENUE BONDS, SERIES 2016C AND 2016D (OPRS COMMUNITIES) (THE "SERIES 2016CD BONDS"). DEEMED REISSUANCE OF $764,478.51 APPLIED ON A PRO RATA BASIS ACROSS ALL MATURITIES OF THE SERIES 2016D BONDS. COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES REFUNDING REVENUE BONDS, SERIES 2012A (OPRS COMMUNITIES) (THE "SERIES 2012A BONDS"). DEEMED REISSUANCE OF $2,233,255.74 APPLIED ON A PRO RATA BASIS ACROSS ALL MATURITIES OF THE SERIES 2012A BONDS. COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES REFUNDING REVENUE BONDS, SERIES 2012B (OPRS COMMUNITIES) (THE "SERIES 2012B BONDS"). DEEMED REISSUANCE OF $400,056.79 APPLIED ON A PRO RATA BASIS ACROSS ALL MATURITIES OF THE SERIES 2012B BONDS. COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES IMPROVEMENT REVENUE BONDS, SERIES 2010A (OHIO PRESBYTERIAN RETIREMENT SERVICES) (THE "SERIES 2010A BONDS"). DEEMED REISSUANCE OF $3,050,312.99 APPLIED ON A PRO RATA BASIS ACROSS ALL MATURITIES OF THE SERIES 2010A BONDS. OHIO LIVING SPENT THE DEEMED REISSUED AMOUNTS OF EACH ISSUE NO LATER THAN JANUARY 31, 2022. |
| PART III COLUMN 11 | ON AUGUST 9, 2019, OHIO LIVING SOLD ITS CORPORATE OFFICE BUILDING WHICH WAS FINANCED WITH PROCEEDS OF THE SERIE 2012B BONDS AND THE SERIES 2016CD BONDS. OHIO LIVING EXERCISED THE REMEDIAL ACTION PROVIDED UNDER TREASURY REGULATIONS SECTION 1.141-12(E), RESULTING IN A DEEMED REISSUANCE OF THE FOLLOWING ISSUES IN THE FOLLOWING AMOUNTS: DEEMED REISSUANCE OF $137,742.89 APPLIED ON A PRO RATA BASIS ACROSS ALL MATURITIES OF THE SERIES 2012 B BONDS. DEEMED REISSUANCE OF $741,258.86 APPLIED ON A PRO RATA BASIS ACROSS ALL MATURITIES OF THE SERIES 2016CD BONDS. |
| PART IV LINES 4(A) THROUGH (E) | NAME OF PROVIDER: PNC BANK, N.A.; TERM: 20 YEARS; HEDGE WAS NOT SUPERINTEGRATED; HEDGE WAS NOT TERMINATED NAME OF PROVIDER: MORGAN STANLEY; TERM: 30 YEARS; HEDGE WAS NOT SUPERINTEGRATED; HEDGE WAS NOT TERMINATED |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| COUNTY OF FRANKLIN OHIO 2017 A&B HEALTHCARE REF REV BOND | |||||||
| A | 316400067 | 2017-09-06 | $65,597,000 | SEE PART V | 0 | 0 | 0 |
| COUNTY OF FRANKLIN OHIO 2017 C HEALTHCARE REF REV BOND | |||||||
| B | 316400067 | 2017-12-21 | $12,260,000 | SEE PART V | 0 | 0 | 0 |
| COUNTY OF FRANKLIN OHIO 2019 A HEALTHCARE REF REV BOND | |||||||
| C | 316400067 | 2019-04-01 | $25,000,000 | SEE PART V | 0 | 0 | 0 |
| COUNTY OF FRANKLIN OHIO 2020 A HEALTHCARE REF REV BOND | |||||||
| D | 316400067 | 2020-07-28 | $21,415,000 | SEE PART V | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|
| A | $16,372,434 | $65,597,000 | $110,998 | $65,486,002 | 2016 | Yes (1) | 0 | Yes (1) | Yes (1) |
| B | $2,110,000 | $12,260,000 | $12,260,000 | 2016 | Yes (1) | 0 | Yes (1) | Yes (1) | |
| C | $1,620,000 | $25,000,000 | $25,000,000 | 2015 | Yes (1) | 0 | Yes (1) | Yes (1) | |
| D | $21,415,000 | $184,189 | $21,230,811 | 2013 | Yes (1) | 0 | Yes (1) | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Engage Bond Counsel ContractsEngageBondCounselContractsInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropPct | Remedial Action TakenRemedialActionTakenInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | Yes (1) | Yes (1) | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | Yes (1) | 0.08220 | Yes (1) | Yes (1) |
| B | 0 | 0 | Yes (1) | Yes (1) | 0 | 0.00680 | 0.00010 | 0.00690 | 0 | Yes (1) | 0.05580 | Yes (1) | Yes (1) |
| C | 0 | 0 | Yes (1) | Yes (1) | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | Yes (1) | 0.04280 | Yes (1) | Yes (1) |
| D | 0 | 0 | Yes (1) | Yes (1) | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Term Of HedgeTermOfHedgePct | Superintegrated HedgeSuperintegratedHedgeInd | Hedge TerminatedHedgeTerminatedInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PNC BANK NA | ||||||||||||
| A | 0 | Yes (1) | Yes (1) | 0 | Yes (1) | Yes (1) | 20.000000000000 | 0 | 0 | 0 | 0 | Yes (1) |
| MORGAN STANLEY | ||||||||||||
| B | 0 | Yes (1) | Yes (1) | 0 | Yes (1) | Yes (1) | 30.000000000000 | 0 | 0 | 0 | 0 | Yes (1) |
| COMERICA BANK | ||||||||||||
| C | 0 | Yes (1) | Yes (1) | 0 | Yes (1) | Yes (1) | 30.000000000000 | 0 | 0 | 0 | 0 | Yes (1) |
| HUNTINGTON BANK | ||||||||||||
| D | 0 | Yes (1) | Yes (1) | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) | |
Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
| C | Yes (1) |
| D | Yes (1) |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| COUNTY OF FRANKLIN OHIO 2020 B HEALTHCARE REV BOND | ||||||||
| A | 316400067 | 353180KW1 | 2020-10-01 | $30,595,726 | SEE PART V | 0 | 0 | 0 |
| SALE OF PARK VISTA REISSUANCEREDEPLOYMENT OF 2010A REFUNDED BY 2020A 2012 | ||||||||
| B | 316400067 | 2020-01-31 | $11,259,194 | SEE PART V | 0 | 0 | 0 | |
| SALE OF CORPORATE OFFICE RESISSUANCEREDEPLOYMENT OF 2012B & 2016C | ||||||||
| C | 316400067 | 2019-08-09 | $879,029 | SEE PART V | 0 | 0 | 0 | |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | UnspentUnspentAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | RetiredRetiredAmt | In Reserve FundInReserveFundAmt | Other Spent ProceedsOtherSpentProceedsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $30,781,443 | $593,994 | $4,190,122 | $25,997,327 | 2023 | Yes (1) | 0 | 0 | Yes (1) | |||
| B | $13,048,161 | 2020 | Yes (1) | 0 | Yes (1) | Yes (1) | $2,177,005 | $48,866 | $13,048,161 | |||
| C | $879,029 | 2019 | Yes (1) | 0 | Yes (1) | Yes (1) | $348,345 | $47,384 | $879,029 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Engage Bond Counsel ContractsEngageBondCounselContractsInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | Yes (1) | Yes (1) | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
| B | 0 | 0 | Yes (1) | Yes (1) | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
| C | 0 | 0 | Yes (1) | Yes (1) | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | Yes (1) | 0 | 0 | Yes (1) | 0 | 0 | 0 | Yes (1) |
| B | 0 | Yes (1) | 0 | 0 | Yes (1) | 0 | 0 | 0 | Yes (1) |
| C | 0 | Yes (1) | 0 | 0 | Yes (1) | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
| C | Yes (1) |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART V, LINE 1A AND 2A | ALL W-2S AND 1099S ARE ISSUED FROM A RELATED PARTY, OHIO LIVING, A COMMON PAYMASTER. |
| FORM 990, PART VI, SECTION A, LINE 6 | OHIO LIVING, AN OHIO NONPROFIT CORPORATION, IS THE SOLE MEMBER OF OHIO LIVING COMMUNITIES AND SHALL HAVE AND EXERCISE ALL OF THE RIGHTS AND PRIVILEGES OF MEMBERS OF A NONPROFIT CORPORATION CONFERRED UNDER THE LAWS OF THE STATE OF OHIO. |
| FORM 990, PART VI, SECTION A, LINE 7A | DIRECTORS OF OHIO LIVING COMMUNITIES WILL BE APPOINTED BY THE SOLE MEMBER, OHIO LIVING, THROUGH ITS BOARD OF DIRECTORS, AT THE ANNUAL MEETING OF THE SOLE MEMBER. NOMINEES TO THE BOARD OF DIRECTORS OF OHIO LIVING COMMUNITIES WILL BE SELECTED AND APPOINTED BY THE OHIO LIVING BOARD OF DIRECTORS BASED UPON THEIR ABILITY TO CONTRIBUTE IN TERMS OF EXPERTISE AND TIME AND THEIR COMMITMENT TO THE OHIO LIVING MISSION STATEMENT. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE CODE OF REGULATIONS OF OHIO LIVING COMMUNITIES MAY BE AMENDED BY A MAJORITY VOTE OF THE DIRECTORS PRESENT AT ANY MEETING AT WHICH THERE IS A QUORUM IN ATTENDANCE, PROVIDED NOTICE OF THE MEETING AND THE PROPOSED CHANGES IN THE CODE OF REGULATIONS HAVE BEEN GIVEN TO ALL DIRECTORS NO FEWER THAN TWENTY-ONE (21) DAYS IN ADVANCE OF SUCH A MEETING. THE ARTICLES OF INCORPORATION OF OHIO LIVING COMMUNITIES MAY ALSO BE AMENDED IN THE SAME MANNER. NOTWITHSTANDING THE FOREGOING, ALL AMENDMENTS TO THIS CODE OF REGULATIONS AND THE ARTICLES OF INCORPORATION OF OHIO LIVING COMMUNITIES MUST BE RATIFIED BY OHIO LIVING AS SOLE MEMBER. |
| 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 GOVERNING BOARD AND ALL EMPLOYEES OF OHIO LIVING COMMUNITIES ARE BOUND BY THE CONFLICT OF INTEREST POLICY. 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 WHO HAVE A CONFLICT OF INTEREST WITH RESPECT TO THAT 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, A RELATED ENTITY, 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, CONSULTANTS SUCH AS AON HEWITT 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 XI, LINE 9: | NON-OPERATING REVENUES (EXPENSES) 394,481. BOOK ENTRY TO CLOSE OUT CUMULATIVE INTERCOMPANY ACCOUNTS TO NET ASSETS 14,771,304. |
| FORM 990, PART XII, LINE 3B: | THE REQUIRED SINGLE AUDIT AS SET FORTH IN THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133 HAS NOT YET BEEN COMPLETED. PLANS HAVE BEEN MADE TO HAVE THE REQUIRED SINGLE AUDIT COMPLETED BY THE EXTENDED DUE DATE AS ESTABLISHED IN OMB M-20-26. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BV APARTMENTS LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9200 WORTHINGTON ROAD SUITE 300 | AddressLine1Txt |
| City | WESTERVILLE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43082 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 275158029 | EIN |
| Primary Activities | HOUSING | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Total Income | $2,281,202 | TotalIncomeAmt |
| End Of Year Assets | $3,120,861 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO LIVING COMMUNITIES | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| OHIO LIVING FOUNDATION | |||||||||||
| 9200 WORTHINGTON ROAD SUITE 300 | WESTERVILLE | OH | 43082 | 311166164 | SUPPORT | OH | 501 C (3) | LINE 12B, II | OHIO LIVING | Yes (1) | |
| OHIO LIVING | |||||||||||
| 9200 WORTHINGTON ROAD SUITE 300 | WESTERVILLE | OH | 43082 | 311340918 | SUPPORT/PARENT | OH | 501 C (3) | LINE 12B, II | 0 | N/A | |
| OHIO LIVING HOLDINGS | |||||||||||
| 9200 WORTHINGTON ROAD SUITE 300 | WESTERVILLE | OH | 43082 | 272564811 | ADULT CARE | OH | 501 C (3) | LINE 10 | OHIO LIVING | Yes (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 | Yes (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 | Yes (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 | Yes (1) | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO PRESBYTERIAN RETIREMENT SERVICES DEVELOPMENT CORPORATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9200 WORTHINGTON ROAD SUITE 300 | AddressLine1Txt |
| City | WESTERVILLE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43082 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311166160 | EIN |
| Primary Activities | INACTIVE | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C | EntityTypeTxt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (10 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| OHIO LIVING FOUNDATION | ||
| P | $543,274 | CASH TRANSFER |
| OHIO LIVING FOUNDATION | ||
| S | $4,387,769 | CASH TRANSFER |
| OHIO LIVING QUAKER HEIGHTS | ||
| P | $4,598,006 | CASH TRANSFER |
| OHIO LIVING QUAKER HEIGHTS | ||
| O | $2,190,439 | CASH TRANSFER |
| OHIO LIVING QUAKER HEIGHTS | ||
| S | $7,096,803 | CASH TRANSFER |
| VINEYARD CONDOMINIUM ASSOCATION | ||
| R | $92,689 | CASH TRANSFER |
| OHIO LIVING SARAH MOORE | ||
| S | $4,702,872 | CASH TRANSFER |
| OHIO LIVING SARAH MOORE | ||
| P | $3,251,410 | CASH TRANSFER |
| OHIO LIVING SARAH MOORE | ||
| O | $3,900,602 | CASH TRANSFER |
| OHIO LIVING | ||
| P | $3,099,193 | CASH TRANSFER |