2020-07-15T17:51:56-05:00 2019-06-30 420714325 RSM US LLP One South Wacker Dr Ste 800 Chicago IL 606063392 990 2018-07-01 340720558 Ohio Guidestone OHIO 4402342006 202 East Bagley Road Berea OH 44017 Mary K Greulich Chief Financial Officer 4402342006 2020-07-15 1 Rebekuh Eley P01247672 3126343400 2020-07-14 98.226.130.40 2020-07-15 16:21:22 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 49D5A1596642B6DD837368B1E984A310120BB776 2018 2020-09-22 18:59:49Z Richard R Frank 202 East Bagley Road Berea OH 44017 83230890 0 X www.ohioguidestone.org X 1864 OH To provide pathways for growth, achievement, and lifelong success. 36 36 1803 63 0 0 4501148 3196407 63864612 70612744 2212535 1161435 425663 699685 71003958 75670271 2051475 1962738 0 0 48797001 55534931 0 0 724457 16704620 17389561 67553096 74887230 3450862 783041 46130154 51309076 16721955 21187745 29408199 30121331 X To provide pathways for growth, achievement, and lifelong success. 0 1 40514641 0 48198396 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. 16008650 1962738 13248025 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. 7902430 0 9166323 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. 0 0 102830 0 0 102830 64425721 1 1 0 0 0 0 0 1 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 1 0 0 0 0 1 359 0 1 1803 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 36 36 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 202 East Bagley Road Berea OH 44017 Eric Pelander Chairman until 10/26/18 0.50 0.00 X X 0 0 0 Peter J Ippolito Chairman as of 10/27/18 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 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 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 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 Matthew Delly Director until 7/21/18 0.50 0.00 X 0 0 0 Barb Draves Director 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 Charles E Jarrett Director until 7/21/18 0.50 0.00 X 0 0 0 Rev Don Lefelar Director 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 0.50 0.00 X 0 0 0 Therese O'Donnell Director 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 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 Debby J Zanglin Director until 7/21/18 0.50 0.00 X 0 0 0 David S Zentkovich Director 0.50 0.00 X 0 0 0 Jason Drake Director 0.50 0.00 X 0 0 0 Adrienne Corbett Director until 6/30/19 0.50 0.00 X 0 0 0 Patrick McColley Director as of 7/21/18 0.50 0.00 X 0 0 0 Stephen Malia Director as of 10/27/18 0.50 0.00 X 0 0 0 Gina Robinson Director as of 4/13/19 0.50 0.00 X 0 0 0 Richard R Frank President & Chief Executive Officer 37.50 0.00 X 415604 0 45640 Christine Gambatese VP & Chief Financial Officer 37.50 0.00 X 183898 0 23537 Donna Keegan VP & Chief Operating Officer 37.50 0.00 X 272194 0 31773 Dr Benjamin W Kearney VP & Chief Clinical Officer 37.50 0.00 X 269220 0 32510 Joseph R Ziegler Assistant Vice President 37.50 0.00 X 163115 0 25790 Cynthia Naegele VP of Advancement 37.50 0.00 X 152057 0 31632 Mary Stiles Vice President & General Counsel 37.50 0.00 X 184331 0 2510 Peter Golden Psychiatrist 37.50 0.00 X 244576 0 20237 Thomas A Cooper VP 37.50 0.00 X 151515 0 22441 2036510 0 236070 17 0 1 0 Blue Tech Smart Solutions 5885 Grant Avenue Cleveland OH 44105 IT Consulting 1319245 Infinity Group Painesville 8 North State Street 102 Painesville OH 44077 Staffing Agency 481752 Lincoln Tyler Management Services LLC 1520 Lincoln Road Wickliffe OH 44092 IT Consulting 444950 Netsmart Technologies PO Box 823519 Philadelphia PA 19182 IT Consulting 423895 Ultimate Software PO Box 930953 Atlanta GA 31193 IT Consulting 365016 17 244821 125145 570854 2255587 626424 3196407 Home and Community Support 624100 48198396 48198396 Out of Home Care and Clinical 624100 13206215 13206215 Early Childhood & Family Support 624100 9166323 9166323 Foster Parent Training 624100 41810 41810 70612744 513592 513592 117032 0 117032 117032 117032 6695990 6031591 16556 664399 -16556 647843 647843 78620 125145 27369 51251 51251 1587933 1485103 102830 102830 Rebates 900099 34306 34306 394266 394266 428572 75670271 70715574 0 1758290 1962738 1962738 1258470 1132623 113262 12585 41569422 37219039 3881760 468623 1213628 1086784 113208 13636 11493411 10292158 1072115 129138 78515 78515 349085 349085 3307010 1393660 1886002 27348 120426 60689 58445 1292 263549 187167 74405 1977 822438 39520 782918 1818722 1602758 200635 15329 1388026 1338815 43341 5870 151695 151689 6 1489159 1214650 261315 13194 427071 383384 38915 4772 Program Supplies 1782248 1782248 Equipment 1746627 1476907 239562 30158 Client Expense 1729465 1728908 28 529 Bad Debt Expense 1585827 1430398 155429 329698 93275 236423 74887230 64425721 9737052 724457 8393 8789 6271158 6314752 479704 593078 9644397 13697240 49236 0 428142 351388 29728075 16781385 10463885 12946690 16110160 16267493 642236 559960 2032843 569686 46130154 51309076 8059920 8231295 249876 268202 7075863 6830548 569164 767132 5857700 16721955 21187745 X 15415713 15576537 5209395 5662112 8783091 8882682 29408199 30121331 46130154 51309076 X 783041 -23171 -46738 X 0 1 X 1 1 1 X 2561983 2927789 4013812 4501148 3196407 17201139 50585333 55493995 58885266 65460963 72200677 302626234 53147316 58421784 62899078 69962111 75397084 319827373 209501 1527775 1266601 993630 1329976 5327483 707720 707720 209501 1527775 1266601 993630 2037696 6035203 313792170 461227 560728 568876 626435 630624 2847890 461227 560728 568876 626435 630624 2847890 51251 51251 342278 162626 263727 108840 428572 1306043 53950821 59145138 63731681 70697386 76507531 324032557 0.96840 0.98640 0.00880 0.00910 X Schedule A, Part III, Line 12, Explanation of Other Income: Other Income - 2014 Amount: $ 342,278. 2015 Amount: $ 36,683. 2016 Amount: $ 123,337. 2017 Amount: $ 63,419. 2018 Amount: $ 394,266. Foster Parent Training - 2015 Amount: $ 78,048. Rebates - 2015 Amount: $ 30,112. 2016 Amount: $ 26,922. 2017 Amount: $ 28,858. 2018 Amount: $ 34,306. Record Fees - 2015 Amount: $ 17,783. 2016 Amount: $ 16,560. 2017 Amount: $ 16,563. Pension Liability Settlement Gain - 2016 Amount: $ 96,908. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5813 0 X Pictures and Residential Art 0 12197903 101451 728830 368107 12660077 11292327 692710 575208 362342 12197903 10960654 51410 644443 364180 11292327 10734433 45999 541450 361228 10960654 10729493 77924 289652 362636 10734433 0.00000 0.68530 0.31470 0 0 716909 716909 21086015 11351443 9734572 5905734 4343998 1561736 2019417 1085944 933473 12946690 Annuity Obligation Payable 419146 Refundable Advances 4253929 Due to Guidestone 38304 Liability for State Money 815540 Deferred Compensation 330781 5857700 X Part III, Line 4: N/A. 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, 2019, 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 2016. OGS Golf Outing 186572 112000 74572 8402 14764 PFGS Golf Outing 17193 13145 4048 3815 388 203765 125145 78620 12217 15152 27369 51251 0 Payments to Foster Parents 72 1962738 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 0 0 0 0 0 0 0 1 0 Richard R Frank President & Chief Executive Officer 287871 0 106185 0 21548 0 20616 0 25024 0 461244 0 0 0 Christine Gambatese VP & Chief Financial Officer 156742 0 26849 0 307 0 125 0 23412 0 207435 0 0 0 Donna Keegan VP & Chief Operating Officer 206000 0 55366 0 10828 0 12774 0 18999 0 303967 0 0 0 Dr Benjamin W Kearney VP & Chief Clinical Officer 204317 0 54075 0 10828 0 12074 0 20436 0 301730 0 0 0 Joseph R Ziegler Assistant Vice President 162800 0 0 0 315 0 1640 0 24150 0 188905 0 0 0 Cynthia Naegele VP of Advancement 129228 0 22675 0 154 0 1600 0 30032 0 183689 0 0 0 Mary Stiles Vice President & General Counsel 157500 0 24500 0 2331 0 1517 0 993 0 186841 0 0 0 Peter Golden Psychiatrist 243216 0 1000 0 360 0 2510 0 17727 0 264813 0 0 0 Thomas A Cooper VP 126339 0 24940 0 236 0 1616 0 20825 0 173956 0 0 0 Part I, Line 7 The bonus compensation for Richard R. Frank was discretionary and determined by the Board Chair. The bonus compensation for Donna Keegan, Dr. Benjamin W. Kearney, Christine Gambatese, Mary Stiles, Cynthia Naegele, Peter Golden, and Thomas Cooper was discretionary and determined by a formula based on the achievement of goals, and was approved by the Board Chair. A Lorain Port Authority 340943456 2016-07-07 7800000 Refunding and Improvements 0 0 0 A 914174 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 6 5813 Cost/Selling Price X 6626 Cost/Selling Price X 116684 Cost/Selling Price X 4 12761 Fair Market Value X 24 523 Cost/Selling Price X 136 57006 Cost/Selling Price X Toys 152 173378 Cost/Selling Price X Gift cards/Tickets 73 134062 Cost/Selling Price X Other 141 84767 Cost/Selling Price X School/Program Supplies 28 34804 Cost/Selling Price 0 0 1 0 Part I, Column (b): Reporting the number of contributions. Form 990, Part III, line 3 On March 29, 2019 the Pharmacy operations were sold to an unrelated third party. The unrelated third party rents space from the Organization and continues to service the Organization's clients. 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 -44,878. Change in beneficial interest in perpetual trusts -1,860. OhioGuidestone Pharmacy LLC 202 East Bagley Road Berea OH 44017 472901889 Pharmacy OH 45017 38304 Ohio Guidestone