2021-03-30T11:47:45-05:00 2020-06-30 420714325 RSM US LLP 30 South Wacker Dr Suite 3300 Chicago IL 606063392 990 2019-07-01 340720558 OhioGuidestone OHIO 4402342006 434 Eastland Road Berea OH 44017 Mary K Greulich Executive VP and CFO 4402342006 2021-03-30 1 Rebekuh Eley P01247672 3126343400 2021-03-30 2019 2022-09-23 18:48:47Z X Richard R Frank 434 Eastland Road Berea OH 44017 84021364 0 X www.ohioguidestone.org X 1864 OH To provide pathways for growth, achievement, and lifelong success. 32 32 1946 62 0 0 3196407 3000135 70612744 71937251 1161435 620054 699685 1065354 75670271 76622794 1962738 1904624 0 0 55534931 55555242 0 0 735099 17389561 20485537 74887230 77945403 783041 -1322609 51309076 49414636 21187745 20195893 30121331 29218743 To provide pathways for growth, achievement, and lifelong success. 0 0 43974012 0 52983553 Home and Community Support Services: OhioGuidestone programs are offered in the home, community, or school. They connect clients to resources to overcome barriers to success. Services include mental health services, job training, and alcohol and other drug recovery services. Services preserve families, build client's skills, and help individuals establish self-sufficiency. 14411449 1904624 11234812 Out-of-Home Care & Clinical Services: OhioGuidestone offers children with severe histories of trauma and abuse safe, nurturing, and therapeutic environments through both Residential Treatment Centers and a Foster Care program. Foster children are placed into the loving homes of Foster Parents. OhioGuidestone provides intensive, 24/7 care for the children who live in the Residential Treatment Centers. 7307220 0 7718886 Early Childhood & Family Support Services: OhioGuidestone serves children with severe emotional, social, and behavioral problems, and/or developmental delays, with intensive home-based services, mental health treatment, and parent education. OhioGuidestone diagnoses, addresses, and counsels children and families. Recognizing the link between a quality education and success later in life, OhioGuidestone also offers high quality child care in multiple locations across Cleveland. 65692681 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 299 0 1 1946 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 32 32 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 OH X Mary K Greulich 4402342006 434 Eastland Road Berea OH 44017 Richard R Frank President & Chief Executive Officer 37.50 0.00 X 424443 0 44712 Patrick Bruno Psychiatrist 37.50 0.00 X 339622 0 21610 Dr Benjamin W Kearney Exec. VP & Chief Clinical Officer 37.50 0.00 X 276340 0 42101 Donna Keegan Executive VP and COO 37.50 0.00 X 279040 0 31461 Peter Golden Psychiatrist 37.50 0.00 X 243620 0 19445 Mary Stiles VP & General Counsel 37.50 0.00 X 217373 0 2795 Christine Gambatese VP & CFO until 3/1/20 37.50 0.00 X 201064 0 16898 Patricia Stumpp VP Human Resources 37.50 0.00 X 183105 0 24314 Joseph R Ziegler Assistant Vice President 37.50 0.00 X 163256 0 24980 Peter J Ippolito Chairman 0.50 0.00 X X 0 0 0 James T Sayler Vice-Chairperson 0.50 0.00 X X 0 0 0 Susan C Hastings Secretary 0.50 0.00 X X 0 0 0 Mary K Greulich Treasurer until 4/21/20 0.50 0.00 X X 0 0 0 David S Zentkovich Treasurer as of 4/22/20 0.50 0.00 X X 0 0 0 Rev Dr Steven Bailey Director 0.50 0.00 X 0 0 0 Mollie Brown Director 0.50 0.00 X 0 0 0 Grace B Chalker Director 0.50 0.00 X 0 0 0 John Chapman Director until 10/26/19 0.50 0.00 X 0 0 0 Rev Dr Rollin Conway Director 0.50 0.00 X 0 0 0 Kimberly M Corrigan Director until 1/3/20 0.50 0.00 X 0 0 0 Andrew Cox Director 0.50 0.00 X 0 0 0 Curtis Danburg Director 0.50 0.00 X 0 0 0 Barb Draves Director until 2/13/20 0.50 0.00 X 0 0 0 John T Fitts Director 0.50 0.00 X 0 0 0 Dr Andrew S Garner Director 0.50 0.00 X 0 0 0 Jerry Gootee Director 0.50 0.00 X 0 0 0 L Jonathon Groza Director 0.50 0.00 X 0 0 0 Rev Don Lefelar Director until 1/27/20 0.50 0.00 X 0 0 0 Bishop Tracy Malone Director 0.50 0.00 X 0 0 0 Rev Leroy McCreary Director 0.50 0.00 X 0 0 0 Thomas M Moore Director until 10/26/19 0.50 0.00 X 0 0 0 Therese O'Donnell Director until 10/26/19 0.50 0.00 X 0 0 0 Thomas J Onusko Director 0.50 0.00 X 0 0 0 John Parker Director 0.50 0.00 X 0 0 0 Angelo Pimpas Director 0.50 0.00 X 0 0 0 Nancy Shaw-Goldsmith Director 0.50 0.00 X 0 0 0 Pete Smith Director 0.50 0.00 X 0 0 0 Rev Mark L Steiger Director 0.50 0.00 X 0 0 0 Dr Edward C White Director until 8/6/19 0.50 0.00 X 0 0 0 Fred C White Director 0.50 0.00 X 0 0 0 Brad Wynveen Director 0.50 0.00 X 0 0 0 Jason Drake Director 0.50 0.00 X 0 0 0 Patrick McColley Director 0.50 0.00 X 0 0 0 Stephen Malia Director 0.50 0.00 X 0 0 0 Gina Robinson Director 0.50 0.00 X 0 0 0 Meredith Bond Director as of 4/16/20 0.50 0.00 X 0 0 0 Jerald O'Dwyer Director as of 4/16/20 0.50 0.00 X 0 0 0 Preety Sidhu Director as of 4/16/20 0.50 0.00 X 0 0 0 Steve Zirkel Director as of 6/28/20 0.50 0.00 X 0 0 0 Eric Pelander Director until 10/26/19 0.50 0.00 X 0 0 0 2327863 0 228316 17 0 1 0 Blue Tech Smart Solutions PO Box 31475 Cleveland OH 44131 IT Consulting 1424160 Ultimate Software PO Box 930953 Atlanta GA 31193 IT Consulting 347920 OperationsRX 15435 Holly Trail Lane Davidson NC 28036 Consulting 327078 Witham & Associates 19300 Araglin Court Strongsville OH 44149 Psychiatric Services 289100 Netsmart Technologies PO Box 823519 Philadelphia PA 19182 IT Consulting 261379 18 164359 578031 475251 1782494 368462 3000135 Home and Community Support 624100 52983553 52983553 Out of Home Care and Clinical 624100 11180987 11180987 Early Childhood & Family Support 624100 7718886 7718886 Foster Parent Training 624100 53825 53825 71937251 501865 501865 133239 0 133239 133239 133239 7368689 100702 7351202 0 17487 100702 118189 118189 49263 578031 47368 1895 1895 Rebates and Other 900099 678519 678519 Record Fees 900099 14620 14620 237081 237081 930220 76622794 71937251 0 1685408 1904624 1904624 1243982 1093485 137322 13175 43058251 37635703 4967366 455182 492484 401329 83658 7497 10760525 9534910 1119302 106313 184854 184854 332196 332196 3208122 477069 2696041 35012 171572 103403 30254 37915 281294 216601 56715 7978 739865 56617 681594 1654 2930319 2669837 243660 16822 1209868 1173976 30248 5644 150366 2942 147395 29 1741387 1272530 459144 9713 671252 611196 54328 5728 Bad Debt Expense 4023084 3927814 95270 0 Program Supplies 1466877 1416383 45176 5318 Client Expense 1318455 1313412 308 4735 Psychiatrists 911405 911405 1144621 969445 152792 22384 77945403 65692681 11517623 735099 8789 12289 6314752 6950167 593078 363782 13697240 12741592 351388 374220 29028496 17157406 12946690 11871090 16267493 16049190 559960 477022 569686 575284 51309076 49414636 8231295 7582726 268202 311565 6830548 6495423 5857700 5806179 21187745 20195893 X 15576537 14747080 14544794 14471663 30121331 29218743 51309076 49414636 X -1322609 461441 -41420 X 0 1 X 1 1 1 X 2927789 4013812 4501148 3196407 3000135 17639291 55493995 58885266 65460963 72200677 71937251 323978152 58421784 62899078 69962111 75397084 74937386 341617443 460395 1093076 993630 1143313 1007938 4698352 707720 987435 1695155 460395 1093076 993630 1851033 1995373 6393507 335223936 560728 568876 626435 630624 635104 3021767 560728 568876 626435 630624 635104 3021767 51251 1895 53146 162626 263727 108840 428572 930220 1893985 59145138 63731681 70697386 76507531 76504605 346586341 0.96720 0.96840 0.00870 0.00880 X Schedule A, Part III, Line 12, Explanation of Other Income: Other Income - 2015 Amount: $ 36,683. 2016 Amount: $ 123,337. 2017 Amount: $ 63,419. 2018 Amount: $ 394,266. 2019 Amount: $ 237,081. Foster Parent Training - 2015 Amount: $ 78,048. Rebates and Other - 2015 Amount: $ 30,112. 2016 Amount: $ 26,922. 2017 Amount: $ 28,858. 2018 Amount: $ 34,306. 2019 Amount: $ 678,519. Record Fees - 2015 Amount: $ 17,783. 2016 Amount: $ 16,560. 2017 Amount: $ 16,563. 2019 Amount: $ 14,620. Pension Liability Settlement Gain - 2016 Amount: $ 96,908. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12660077 30049 756033 367424 13078735 12197903 101451 728830 368107 12660077 11292327 692710 575208 362342 12197903 10960654 51410 644443 364180 11292327 10734433 45999 541450 361228 10960654 0.00000 0.66500 0.33500 0 0 633660 633660 20477885 11334206 9143679 6146820 4957951 1188869 1770131 865249 904882 11871090 Annuity Obligation Payable 398448 Refundable Advances 4243042 Liability for State Money 788822 Deferred Compensation 375867 5806179 X Part V, Line 4: The Endowment Funds of the organization are used according to donors' stipulation if applicable. Term Restricted Endowment Funds are released into operations as approved by the Board of Directors and are used to further the mission of the agency. Part X, Line 2: The Financial Accounting Standards Board (FASB) provides guidance for how uncertain income tax positions should be recognized, measured, disclosed and presented in the financial statements. This requires the evaluation of tax positions taken or expected to be taken in the course of preparing tax returns to determine whether the positions are more-likely-than-not of being sustained when challenged or when examined by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold would be recorded as a tax benefit or expense and liability in the current year. For the year ended June 30, 2020, management has determined that there are no uncertain tax positions. With few exceptions, the organization is no longer subject to tax exemption by the tax authorities for the years prior to 2017. OGS Gala 449328 449328 4585 1443 OGS Golf Outing 122761 95350 27411 18101 12304 2 55205 33353 21852 5410 4894 631 627294 578031 49263 28096 4894 14378 47368 1895 0 Payments to Foster Parents 91 1904624 0 Part I, Line 2: Payments to licensed foster parents are made monthly based on the number of children who are in the care of the foster parents, and the number of days that the children live with the foster parents. X X 1 0 0 0 0 0 0 1 0 Richard R Frank President & Chief Executive Officer 307484 0 94911 0 22048 0 20764 0 23948 0 469155 0 0 0 Patrick Bruno Psychiatrist 338038 0 0 0 1584 0 0 0 21610 0 361232 0 0 0 Dr Benjamin W Kearney Exec. VP & Chief Clinical Officer 214675 0 50785 0 10880 0 12838 0 29263 0 318441 0 0 0 Donna Keegan Executive VP and COO 216905 0 50785 0 11350 0 12838 0 18623 0 310501 0 0 0 Peter Golden Psychiatrist 243260 0 0 0 360 0 2500 0 16945 0 263065 0 0 0 Mary Stiles VP & General Counsel 180000 0 35000 0 2373 0 1698 0 1097 0 220168 0 0 0 Christine Gambatese VP & CFO until 3/1/20 173705 0 27000 0 359 0 0 0 16898 0 217962 0 0 0 Patricia Stumpp VP Human Resources 166529 0 16000 0 576 0 300 0 24014 0 207419 0 0 0 Joseph R Ziegler Assistant Vice President 161724 0 0 0 1532 0 1652 0 23328 0 188236 0 0 0 Part I, Line 4a In 2020: Christine Gambatese received $84,576.92 in severance between the period of 3/1/20 - 8/31/20. Part I, Line 7 The Board Chair and Compensation Committee approve the bonus payout percentage for Rich R. Frank which is based on the achievement of goals. The bonus compensation for Donna Keegan, Dr. Benjamin W. Kearney, Christine Gambatese, Mary Stiles, and Patricia Stumpp was discretionary and determined by a formula based on the achievement of goals. A Lorain Port Authority 340943456 2016-07-07 7800000 Refunding and Improvements 0 0 0 A 1257197 7800000 156000 1999000 5645000 1 0 1 1 A 0 0 0 0 0 0 0 A 0 1 0 0 0 0 0 0 1 A 1 X 7945 Cost/Selling Price X 99444 Cost/Selling Price X 3 21862 Fair Market Value X 57 23475 Cost/Selling Price X 75 28964 Cost/Selling Price X Gift Cards/Tickets 93 107225 Cost/Selling Price X Toys 89 65227 Cost/Selling Price X School/Program Supplies 19 9641 Cost/Selling Price X Other 6 4679 Cost/Selling Price 0 0 1 0 Part I, Column (b): Reporting the number of contributions Form 990, Part IV, Line 34: A Renewed Mind (ARM) and OhioGuidestone (OGS) entered into a member substitution agreement on July 1, 2018. ARM is a 501(c)(3) organization. OGS is a separate 501(c)(3) organization with a separate Tax Identification Number. OGS is the sole member of ARM. ARM is managed and governed by a Board of Directors, which is separate and distinct from the OGS Board of Directors. While ultimate authority and financial oversight is reserved to OGS, as the sole member, OGS is not the governing body of ARM. Further, the ARM Code of Regulations limits the ultimate authority of OGS during the two years following the member substitution (until July 1, 2020), and expressly prohibits OGS from removing or revising the governing rights of the ARM Directors without approval of the ARM Board during that period. Form 990, Part VI, Section A, line 2 Edward White and Fred White have a familial relationship. Form 990, Part VI, Section B, line 11b The staff of OhioGuidestone provides all information requested to prepare the Form 990 and the actual return is prepared by our accountants. Once prepared, the form is reviewed by the agency's Chief Financial Officer prior to filing with the Internal Revenue Service. Form 990, Part VI, Section B, line 12c The Agency has a conflict of interest policy that was approved by the Board of Directors. Upon assumption of duties and annually thereafter, all Board members shall complete the OhioGuidestone Board of Directors Conflict of Interest Policy Personal Statement (the "Board Statement"). A Board member must update and amend their Board Statement upon the discovery of any information that would change the responses in the Board Statement. The Board member shall send any Board Statement updates to the Chair of the Audit Committee. The Audit Committee shall notify, in writing, individuals whose disclosures are determined to constitute conflicts of interest. The Audit Committee shall document potential conflicts and, as appropriate, notify Board/committee chairs when an individual must recuse themselves. Board members do not vote on issues which relate to existing conflicts. Form 990, Part VI, Section B, line 15a The President and CEO is annually evaluated by the Board of Directors who appoint the chairs of the board and Human Resource Committee to conduct the formal evaluation. Once the evaluation is completed and approved by the Board of Directors, based on the recommendation of the appointed board members, the president and CEO's compensation is updated, as well as goals related to the operating and future sustainability of the organization. The annual level of compensation is determined by the Board of Directors is directly related to the success of organizational goals and objectives and organizational growth. Yearly salary surveys of other president and CEO's in the Health and social service industry are utilized to ensure a competitive balance is attained and continued. Form 990, Part VI, Section C, line 19 The Organization does not make its governing documents or conflict of interest policy available to the public; however, the organization does include its annual report, which contains the financial statements, on its website. Form 990, Part XI, line 9: Change in value of charitable gift annuity obligations -34,207. Change in beneficial interest in perpetual trusts -7,213.