2021-11-15T08:43:42-06:00 2020-12-31 381357951 PLANTE & MORAN PLLC 250 S HIGH ST SUITE 100 COLUMBUS OH 43215 990 2020-01-01 311068742 HILL VIEW RETIREMENT CENTER HILL 7403543135 1610 28TH STREET PORTSMOUTH OH 456620365 JOHN PROSE PRESIDENT/CEO 7403543135 2021-11-11 1 JOHN PROSE 999009999 AMY CIMINELLO P00796388 6148493000 2021-11-11 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z JOHN PROSE 1610 28TH STREET PORTSMOUTH OH 456620365 20829347 0 X WWW.HILLVIEWRETIREMENT.ORG X 1983 OH TO OPERATE, MANAGE AND MAINTAIN A RETIREMENT HOME FOR THE AGED PROVIDING COMPREHENSIVE LIFE CARE AND TO MEET THEIR SPIRITUAL, MENTAL, PHYSICAL AND SOCIAL NEEDS IN KEEPING WITH THE PRINCIPLES ESTABLISHED BY THE UNITED METHODIST CHURCH. 7 7 278 20 8624 0 9597 777323 14006699 14016654 841792 191366 114748 55563 14972836 15040906 0 0 0 0 8759781 8259584 0 0 0 6916531 6393101 15676312 14652685 -703476 388221 29397942 31332013 15294979 16120293 14102963 15211720 X HILL VIEW'S MISSION, WITHIN A FRAMEWORK OF CHRISTIAN VALUES, IS TO ENABLE EACH INDIVIDUAL IT SERVES TO REALIZE HIS OR HER HIGHEST LEVEL OF PHYSICAL, PSYCHOLOGICAL AND SOCIAL FULFILLMENT IN AN ATMOSPHERE OF RESPECT, DIGNITY, AND CARING. 0 0 12168422 0 14032664 HILL VIEW RETIREMENT CENTER IS A RETIREMENT HOME FOR THE AGED PROVIDING COMPREHENSIVE LIFE CARE CONSISTING OF APARTMENTS, ASSISTED LIVING CARE FACILITIES, SKILLED NURSING FACILITIES, AND FOOD SERVICE.INDEPENDENT LIVING CONSISTS OF APARTMENTS AND COTTAGES OFFERING LIFECARE AND LEASING OPTIONS. THESE PROGRAMS INCLUDE 3 MEALS PER DAY, UTILITIES, COMPREHENSIVE MAINTENANCE, SCHEDULED TRANSPORTATION, EMERGENCY RESPONSE, AND MEDICAL CLINIC.ASSISTED LIVING RESIDENTS RECEIVE ASSISTANCE WITH ACTIVITIES OF DAILY LIVING SUCH AS DRESSING, BATHING, HOUSEKEEPING, LAUNDRY, MEALS, SNACKS, MEDICATION ADMINISTRATION, AND DAILY REMINDERS AND REASSURANCE. RESIDENTS ENJOY SCHEDULED ACTIVITIES AND OUTSIDE EVENTS SO THEY MAY CONTINUE TO LIVE AN ACTIVE, PRODUCTIVE, AND SOCIALLY STIMULATING LIFE. ASSISTED LIVING ALSO INCLUDES THE MEMORY SUPPORT AREA THAT PROVIDES A SAFE AND SECURE UNIT FOR RESIDENTS WHO NEED ASSISTANCE DUE TO MEMORY LOSS. STAFF ARE TRAINED TO PROVIDE SERVICES AND SOCIAL, INTERACTIVE ACTIVITIES THAT ALLOW RESIDENTS TO ACHIEVE THEIR HIGHEST LEVEL OF FUNCTIONING.THE SKILLED NURSING UNIT INCLUDES BOTH LONG-TERM CARE AND SHORT-TERM CARE. RESIDENTS RECEIVE ASSISTANCE WITH ACTIVITIES OF DAILY LIVING SUCH AS DRESSING, BATHING, HOUSEKEEPING, LAUNDRY, MEALS, SNACKS, AND MEDICATION ADMINISTRATION. SHORT-TERM REHABILITATION INCLUDES PHYSICAL THERAPY, OCCUPATIONAL THERAPY, AND SPEECH LANGUAGE THERAPY. 12168422 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 1 278 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X GWYN CLIFFORD 7403512303 1610 28TH STREET PORTSMOUTH OH 45662 BARBARA GLOCKNER SECRETARY 1.00 0.00 X X 0 0 0 JOANNE CHARLES TREASURER 1.00 0.00 X X 0 0 0 RONALD MCKENZIE 2ND VICE CHAIRPERSON 1.00 0.00 X X 0 0 0 GEORGE MOORE 1ST VICE CHAIRPERSON 1.00 0.00 X X 0 0 0 KEVIN BLUME CHAIRPERSON 1.00 0.00 X X 0 0 0 HARLEY ROSTON TRUSTEE 1.00 0.00 X 0 0 0 DANIEL MOONEY TRUSTEE 1.00 0.00 X 0 0 0 JOHN PROSE PRESIDENT AND CEO 40.00 0.00 X 179760 0 52518 TIMOTHY ANGEL EXEC VICE PRESIDENT 40.00 0.00 X 137293 0 26808 317053 0 79326 2 0 1 0 GORDON FOOD SERVICE 1300 GEZON PARKWAY SW WYOMING MI 49509 FOOD SERVICES 797183 ENCOMPASS CARE INC 1100 SHAWNEE RD LIMA OH 45805 RESIDENT THERAPY SERVICES 722982 LIFELINE INSTITUTIONAL PHARMACY LLC 3699 SYMMES RD HAMILTON OH 45015 PHARMACY SERVICES 235256 PNC BANK 249 FIFTH AVE PITTSBURGH PA 15222 BANKING SERVICES 129602 BODMER & HANNA 209 RABBIT RUN RD FRIENDSHIP OH 45630 CONSTRUCTION SERVICES 128571 6 743000 34323 777323 PROGRAM SERVICE REVENUE 623000 13100755 13100755 AMORTIZATION OF ENTRANCE FEES 623000 915899 915899 14016654 191497 191497 48400 20283 28117 28117 28117 5767377 650 5768158 0 -781 650 -131 -131 BEAUTY SHOP REVENUE 900099 16010 16010 RESIDENT CATERING REVENUE 900099 8624 8624 VENDING REVENUE 900099 1455 1455 1357 1357 27446 15040906 14032664 8624 222295 232278 232278 6495350 5397613 1097737 162020 139904 22116 869501 728914 140587 500435 405352 95083 43730 43730 1049744 896092 153652 57486 57486 801084 685630 115454 152721 152721 863212 819559 43653 713 90 623 25648 5621 20027 323340 316598 6742 1386174 1317905 68269 204899 165968 38931 FOOD EXPENSE 939999 939999 MEDICARE BED TAX 349177 349177 EQUIPMENT 195931 195931 -757 -757 14652685 12168422 2484263 0 1700 1700 538012 1533157 745350 1033878 191818 276158 41458020 24387835 18057553 17070185 9657243 11020001 206266 396934 29397942 31332013 1311018 1367858 3914249 3207686 9363275 9027144 1376700 706437 1140905 15294979 16120293 X 14038531 15147288 64432 64432 14102963 15211720 29397942 31332013 X 388221 1182554 -462018 X X 0 1 X 1 0 X 21973 6381 14222 9597 777323 829496 13588692 13698602 13349384 14098962 14032664 68768304 13610665 13704983 13363606 14108559 14809987 69597800 500 500 0 500 500 69597300 271538 252019 258455 316035 239897 1337944 19894 13339 12139 7603 8624 61599 291432 265358 270594 323638 248521 1399543 845 1215 2530 2953 2812 10355 13902942 13971556 13636730 14435150 15061320 71007698 0.98010 0.97940 0.01970 0.02050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1686660 256326 2114 1940872 1431428 257548 2316 1686660 1479396 -46223 1745 1431428 1549219 79962 171561 321346 1479396 1453889 95330 1549219 0.97968 0.02032 0.00000 0 0 285809 285809 36665991 21183760 15482231 3412399 2621003 791396 1093821 583072 510749 17070185 INTEREST RATE SWAP LIABILITY 891097 DEPOSITS 249808 1140905 15761372 1182554 -472450 710104 15051268 9921 -20283 -10362 15040906 14652615 20283 20283 14632332 9921 10432 20353 14652685 PART V, LINE 4: THE PRINCIPLE OF ENDOWMENT FUNDS AS WELL AS ANY INCREASES/DECREASES IN MARKET VALUE, SHALL REMAIN AS PERMANENT INVESTMENTS. INTEREST AND DIVIDEND INCOME SHALL BE USED AS A SUPPLEMENT TO HILL VIEW OPERATIONS, FOR CAPITAL ADDITIONS AND IMPROVEMENTS, AND TO PROVIDE FOR THOSE RESIDENTS WHO REQUIRE SUCH SUPPORT AS DEFINED IN RESIDENT CONTRACTS, AND TO ADD TO THE PRINCIPLE OF THE ENDOWMENT. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN FAIR MARKET VALUE OF INTEREST RATE SWAP AGREEMENT -462,018. EDEN FUND EXPENSES -10,432. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENT EXPENSES -20,283. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSES 20,283. PART XII, LINE 4B - OTHER ADJUSTMENTS: EDEN FUND EXPENSES 10,432. X 1 1 X X X 0 0 0 0 0 0 0 0 0 JOHN PROSE PRESIDENT AND CEO 158074 0 2725 0 18961 0 10701 0 41817 0 232278 0 0 0 TIMOTHY ANGEL EXEC VICE PRESIDENT 126208 0 1992 0 9093 0 7968 0 18840 0 164101 0 0 0 PART I, LINE 1A JOHN PROSE, PRESIDENT AND CEO, RECEIVED REIMBURSEMENT OF HEALTH INSURANCE PREMIUMS THAT ARE GROSSED-UP AND INCLUDED IN HIS TAXABLE COMPENSATION. PART I, LINE 3 HILL VIEW PARTICIPATES IN THE ANNUAL SALARY AND BENEFITS SURVEY CONDUCTED BY LEADING AGE OF OHIO. A COUNTY OF SCIOTO OHIO 316400086 2017-06-29 10349535 SEE SCH K, PART V 0 0 0 A 914373 10349535 206991 6968102 2018 1 0 0 1 A 0 0 1 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 1 1 BANCO BILBOA VIZCAYA ARGENTARIA 10.000000000000 0 0 0 0 1 A 1 FORM 990, SCHEDULE K PART I, COLUMN (F): (I) CURRENT REFUNDING OF $10,610,000 COUNTY OF PIKE, OHIO ADJUSTABLE RATE DEMAND HEALTH CARE FACILITIES REVENUE REFUNDING AND IMPROVEMENT BONDS, SERIES 2004 (HILL VIEW RETIREMENT CENTER PROJECT) ORIGINALLY ISSUED ON 06/30/2004 AND REISSUED ON 10/30/2009 AND ON 12/18/2015; AND (II) FINANCE UPGRADING AND CONVERSION OF CERTAIN EXISTING UNITS TO ASSISTED LIVING OR SKILLED NURSING UNITS AND OTHER CAPITAL EXPENDITURES. PART II, LINE 3: THE 2017 BONDS WERE ISSUED IN THE FORM OF A DRAW DOWN LOAN WITH $1,645,911.58 DRAWN FOR CONSTRUCTION EXPENDITURES AS OF DECEMBER 31, 2017. PROCEEDS WERE DRAWN AS INVOICES FOR CONSTRUCTION COSTS WERE RECEIVED AND WERE EXPENDED ON DATE OF DRAW. AS SUCH, THERE ARE NO INVESTMENT EARNINGS ON THE PROJECT FUND. PART II, LINE 6: THE 2017 BONDS WERE A CURRENT REFUNDING OF 2004 BONDS SO THERE WERE NO PROCEEDS IN A REFUNDING ESCROW AS OF 12/31/2017. PART III, LINE 3A: THE ORGANIZATION HAS DETERMINED THAT ITS MANAGEMENT OR SERVICE CONTRACTS MEET THE SAFE HARBOR UNDER REV. PROC. 97-13, 1997-1 C.B. 632. PART III, LINE 9, PART IV, LINE 7 AND PART V: THE ORGANIZATION ADOPTED POST-ISSUANCE COMPLIANCE POLICIES AND PROCEDURES ON SEPTEMBER 30, 2014. FORM 990, PART VI, SECTION B, LINE 11B THE CONTROLLER AND PRESIDENT/CEO REVIEW A COPY OF THE FORM 990 AND THEN PROVIDE A COPY TO BOARD MEMBERS AT A BOARD MEETING PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C AS NEW BOARD MEMBERS ARE ELECTED, THEY ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENT. ANNUALLY, ALL MEMBERS AND OFFICERS ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT. IT IS THE RESPONSIBILITY OF OFFICERS AND DIRECTORS TO DISCLOSE THE EXISTENCE OF A CONFLICT AND SHALL LEAVE THE BOARD MEETING WHILE THE DETERMINATION OF THE CONFLICT IS DISCUSSED AND VOTED UPON. THOSE WITH CONFLICTS ARE SUBJECT TO VOTING AND PARTICIPATION RESTRICTIONS. FOR EXISTING CONFLICTS, THE CHAIRPERSON OF THE GOVERNING BOARD SHALL APPOINT A DISINTERESTED PERSON TO INVESTIGATE ALTERNATIVES TO THE CONFLICTING ARRANGEMENT THAT WOULD NOT GIVE RISE TO CONFLICT OF INTEREST. THE BOARD SHALL DETERMINE BY A MAJORITY VOTE WHETHER AN ALTERNATIVE ARRANGEMENT IS APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15A HILL VIEW PARTICIPATES IN THE SALARY AND BENEFITS SURVEY CONDUCTED BY LEADING AGE OF OHIO (FORMERLY AOPHA), LAST PARTICIPATED IN MAY OF 2018. RESULTS OF THE SURVEY ARE COMPARED TO CURRENT SALARIES OF HILL VIEW EMPLOYEES. HILL VIEW'S HUMAN RESOURCES DIRECTOR DEVELOPS A PAYROLL BUDGET FOR THE CEO POSITION AND ALL OTHER EMPLOYEE POSITIONS ANNUALLY, WITH CONSIDERATION GIVEN TO THIS SURVEY. THE SURVEY AND PROPOSED BUDGET ARE REVIEWED AND APPROVED BY THE PRESIDENT/CEO/ADMINISTRATOR. EACH ANNUAL PAYROLL BUDGET TOTALS (TOTAL SALARY COSTS AND FTE BUDGET) ARE TAKEN TO THE PERSONNEL COMMITTEE OF THE BOARD OF TRUSTEES. THE CEO POSITION INCLUDES AN ANNUAL REVIEW BY THE PERSONNEL COMMITTEE WITH APPROVAL BY THE BOARD OF DIRECTORS. THIS PROCESS IS DOCUMENTED IN THE MINUTES. THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. AN ANNUAL SUMMARY FINANCIAL STATEMENT IS ALSO DISTRIBUTED TO THE RESIDENTS OF THE FACILITY. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENT -462,018. FORM 990 PART XI, LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE WHICH OVERSEES AUDIT OF THE FINANCIAL STATEMENTS AND IS INVOLVED IN SELECTION OF THE INDEPENDENT ACCOUNTANT WHICH COMPLETES THE AUDIT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.