2019-11-14T15:46:30-06:00 2018-12-31 420714325 RSM US LLP 6 S PATTERSON BLVD DAYTON OH 45402 990 2018-01-01 610461720 EPISCOPAL CHURCH HOME EPIS 5132719610 3870 VIRGINIA AVE CINCINNATI OH 45227 PAUL SCHEPER CFO 5132719610 2019-11-10 1 KAREN O CRIM P00368385 9372980201 66.98.98.134 2019-11-10 16:57:54 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 562A18F8DC23C297E42EF16009230818801A988B 2018 2020-04-17 16:48:07Z LAURA LAMB 3870 VIRGINIA AVE CINCINNATI OH 45227 18597893 0 X WWW.ECHKY.ORG X 1872 KY TO ENHANCE THE QUALITY OF LIFE FOR OLDER ADULTS THROUGH A CARING, CHRISTIAN COMMUNITY. 8 8 0 137 0 0 853269 1010368 17853859 17326636 5818 32595 217346 228294 18930292 18597893 4750 0 0 0 9252716 9128642 0 0 122074 10674118 10642803 19931584 19771445 -1001292 -1173552 31138955 29291811 16858502 16885762 14280453 12406049 X AS AN INTERDENOMINATIONAL CHRISTIAN COMMUNITY RETIREMENT AND CARE FACILITY, THE EPISCOPAL CHURCH HOME IS DEDICATED TO PROVIDING A FULL RANGE OF HIGH-QUALITY RESIDENT SERVICES FROM LONG TERM ALZHEIMER'S/MEMORY CARE TO SHORT TERM REHABILITATION ON A NOT-FOR-PROFIT BASIS. 0 0 16253410 17554930 THE EPISCOPAL CHURCH HOME, INC. (THE ORGANIZATION) IS A KENTUCKY NONPROFIT ORGANIZATION LOCATED IN LOUISVILLE, KENTUCKY. THE ORGANIZATION OPERATES A SENIOR RESIDENTIAL HEALTH CARE FACILITY AND HOME KNOWN AS THE EPISCOPAL CHURCH HOME (THE HOME). THE HOME HAS LICENSES TO OPERATE UP TO 93 SKILLED NURSING FACILITY BEDS, 46 NURSING HOME BEDS, AND 127 PERSONAL CARE BEDS, 52 OF WHICH ARE LOCATED IN A DESIGNATED SPECIAL CARE UNIT FOR MEMORY-IMPAIRED PERSONS. ST. LUKE'S CHAPEL IS LOCATED ADJACENT TO THE HOME AND ITS ACCOUNTS AND ACTIVITIES ARE INCLUDED WITH THOSE OF THE HOME. THE ORGANIZATION ALSO OWNS AND OPERATES DUDLEY SQUARE, AN INDEPENDENT LIVING RETIREMENT COMMUNITY CONSISTING OF 62 TOWNHOUSES ON A SITE ADJACENT TO THE HOME. RESIDENTS OF DUDLEY SQUARE HAVE LIFETIME OCCUPANCY RIGHTS IN RETURN FOR PAYMENT OF RESIDENCY FEES INCLUDING ADVANCE ENTRANCE FEES THAT ARE PARTIALLY REFUNDABLE. 16253410 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 48 0 1 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 KY X PAUL SCHEPER 5132719610 3870 VIRGINIA AVENUE CINCINNATI OH 45227 ROBIN SMITH CHAIR 0.20 X X 0 0 0 AMY BURNETTE TRUSTEE (BEG 1/18) 0.20 X 0 0 0 W THOMAS COOPER TRUSTEE (BEG 1/18) 0.20 X 0 0 0 JOANN HAGOPIAN TRUSTEE 0.20 X 0 0 0 ROB KING TRUSTEE 0.20 X 0 0 0 THE REV CANON JACK KOEPKE TRUSTEE 0.20 X 0 0 0 GIBBS REESE TRUSTEE 0.20 X 0 0 0 ANDY STRAUSBAUGH TRUSTEE (END 8/18) 0.20 X 0 0 0 LAURA LAMB CEO 10.00 30.00 X X 0 296704 59598 LYDELL CARTER CFO 10.00 30.00 X 0 178884 19551 PAUL SCHEPER CFO 10.00 30.00 X 0 130732 12513 JOAN WETZEL VP OF HR AND ORG DEVELOPME 10.00 30.00 X 0 139919 5175 KATHY ISON-LIND VP AFFORDABLE LIVING 10.00 30.00 X 0 187095 28656 GINNY UEHLIN VP OF RESIDENT HOUSING 10.00 30.00 X 0 180724 14976 BRYAN REYNOLDS VP OF MARKETING 10.00 30.00 X 0 140071 14675 BEVERLY EDWARDS EXECUTIVE DIRECTOR 40.00 X 0 153444 1188 KIMBERLY SHELLHART DIRECTOR OF NURSING 40.00 X 0 109915 7813 0 1517488 164145 0 0 1 0 MORRISON MANAGEMENT SPECIALISTS PO BOX 402289 ATLANTA GA 30368 DIETARY SERVICES 2734439 EPISCOPAL RETIREMENT HOMES 3870 VIRGINIA AVE CINCINNATI OH 45227 MANAGEMENT FEES 1662000 HERITAGE HEALTHCARE 536 OLD HOWELL ROAD GREENVILLE SC 29615 THERAPY SERVICES 1318649 MEDCARE PHARMACY 11420 WATTERSON COURT SUITE 600 LOUISVILLE KY 40299 PHARMACY SERVICES 387183 LOUISVILLE GAS & ELECTRIC CO PO BOX 9001960 LOUISVILLE KY 40290 UTILITY SERVICES 360605 17 442357 568011 31631 1010368 RESIDENT SERVICE REVENUE 623000 16894812 16894812 ENTRANCE FEES 623000 341161 341161 BEAUTY SHOP INCOME 623000 90663 90663 17326636 16639 16639 15956 0 15956 15956 15956 OTHER REVENUE 623000 94345 94345 COMMISSION FEES 623000 78000 78000 GUEST MEALS 623000 55949 55949 228294 18597893 17554930 0 32595 X 7515224 6781118 643164 90942 121030 113768 6052 1210 860975 745314 106083 9578 631413 597066 26000 8347 1125586 1125586 7350 7350 3548857 3225234 323623 224081 224081 124495 124495 712865 712865 13844 11445 1282 1117 9675 9675 33724 33724 1491703 1298448 193255 118849 118849 SUPPLIES 1028072 1007335 20730 7 FOOD 775803 775803 MAINTENANCE & REPAIRS 284477 284477 BAD DEBT EXPENSE 253882 253882 889540 690862 187805 10873 19771445 16253410 3395961 122074 1535822 1533972 41579 28512 3000 17484 1365804 1132721 18347 9120 203815 183691 36680303 19068391 18008506 17611912 1638364 1601425 8323718 7172974 31138955 29291811 1793937 3747185 1713705 1769540 8653 1586841 8163 11755366 11360874 16858502 16885762 X 5915157 4689886 5768880 5233144 2596416 2483019 14280453 12406049 31138955 29291811 X -1173552 -61786 -639066 X 0 1 X 1 0 X 285932 150714 111221 853269 1010368 2411504 17412434 16577426 8321615 17853859 17326636 77491970 17698366 16728140 8432836 18707128 18337004 79903474 0 0 0 79903474 256879 153555 22897 3936 16639 453906 256879 153555 22897 3936 16639 453906 797600 270763 766172 736712 244250 2815497 18752845 17152458 9221905 19447776 18597893 83172877 0.96070 0.95910 0.00550 0.00790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 326 0 0 0 326 0 PART II-B, LINE 1: DUES TO LEADINGAGE OF $326 RELATING TO LOBBYING ACTIVITIES 47453 47453 47453 47453 6186460 50 158390 6297447 47453 7246474 9099 87741 1156854 6186460 9581316 116384 582818 605027 9675491 0.00000 0.89600 0.10400 0 1 1 804971 804971 32771641 16703802 16067839 2816871 2258282 558589 286820 106307 180513 17611912 INTEREST IN NET ASSETS OF FINANCIALLY INTERRELATED FOUNDATION 7172974 7172974 REFUNDABLE ENTRANCE FEES 10421874 DEPOSITS PAYABLE 939000 11360874 X 18536107 -61786 -61786 18597893 0 18597893 19771445 0 19771445 0 19771445 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUND INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS INTERNALLY DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS. DONOR-RESTRICTED FUNDS ARE PRESENTED AS PERMANENT AND TEMPORARILY RESTRICTED NET ASSETS AND CONSIST OF AMOUNTS RESTRICTED FOR THE PURPOSE OF CHARITY CARE, SPECIFIED CAPITAL EXPENDITURES AND OTHER MISCELLANEOUS OPERATIONAL PURPOSES. PART X, LINE 2: THE ORGANIZATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THEREFORE IS NOT SUBJECT TO INCOME TAXES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2015. X X X 0 0 0 0 0 0 0 0 0 LAURA LAMB CEO 0 240000 0 41514 0 15190 0 25000 0 34598 0 356302 0 0 LYDELL CARTER CFO 0 151624 0 27260 0 0 0 0 0 19551 0 198435 0 0 KATHY ISON-LIND VP AFFORDABLE LIVING 0 141893 0 45202 0 0 0 0 0 28656 0 215751 0 0 GINNY UEHLIN VP OF RESIDENT HOUSING 0 150080 0 30644 0 0 0 0 0 14976 0 195700 0 0 BRYAN REYNOLDS VP OF MARKETING 0 115415 0 24656 0 0 0 0 0 14675 0 154746 0 0 BEVERLY EDWARDS EXECUTIVE DIRECTOR 0 135169 0 18275 0 0 0 0 0 1188 0 154632 0 0 X 3 31631 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 EPISCOPAL RETIREMENT SERVICES PROVIDES THE ORGANIZATION WITH MANAGEMENT SERVICES UNDER THE TERMS OF THE AFFILIATION. FORM 990, PART VI, SECTION A, LINE 6 THE EPISCOPAL CHURCH HOME, INC. HAS TWO MEMBERS, EPISCOPAL RETIREMENT SERVICES AND THE EPISCOPAL CHURCH HOME FOUNDATION, INC. FORM 990, PART VI, SECTION A, LINE 7A EPISCOPAL RETIREMENT SERVICES, THE EPISCOPAL CHURCH HOME FOUNDATION, INC., AND THE BISHOP OF THE EPISCOPAL DIOCESE OF KENTUCKY ALL HAVE THE POWER TO APPOINT BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE NUMBER OF DIRECTORS SHALL BE 9 VOTING AND 1 NON-VOTING DIRECTORS. THE BISHOP MAY APPOINT ONE DIRECTORS, EPISCOPAL RETIREMENT HOMES, INC MAY APPOINT 5 DIRECTORS AND THE EPISCOPAL CHURCH HOME FOUNDATION SHALL APPOINT 3 DIRECTORS. THESE INDIVIDUALS HAVE ALL THE SAME VOTING RIGHTS AS ANY OTHER MEMBER OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B EPISCOPAL RETIREMENT SERVICES AND THE EPISCOPAL CHURCH HOME FOUNDATION, INC. HAVE RESERVED RIGHTS ON CERTAIN DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT AND REVIEWED AND APPROVED BY THE EPISCOPAL RETIREMENT SERVICES (ERS) CFO. THE 990 IS THEN SHARED WITH THE ERS FINANCE COMMITTEE AND THE EPISCOPAL CHURCH HOME, INC. BOARD PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD OF TRUSTEES COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY AT THE BEGINNING OF THE FISCAL YEAR OR IN CONNECTION WITH THE ANNUAL AUDIT AND MORE FREQUENTLY WHEN ASKED TO DO SO. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS OF THE EPISCOPAL CHURCH HOME, INC. ARE MADE AVAILABLE TO THE PUBLIC ONLY UPON REQUEST FOR THE SAME PERIOD OF TIME AS SET FORTH IN THE INTERNAL REVENUE CODE SECTION 6104(D). FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 3,225,234. MANAGEMENT AND GENERAL EXPENSES 323,623. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,548,857. FORM 990, PART XI, LINE 9: CHANGE IN FMV OF INVESTMENTS HELD AT FINANCIALLY INTERRELATED FOUNDATION -1,150,744. TRANSFERS TO FINANCIALLY INTERRELATED FOUNDATION 546,073. OTHER CHANGES PER AUDITED FINANCIAL STATEMENTS -34,395. THE EPISCOPAL CHURCH HOME FOUNDATION INC 7504 WESTPORT ROAD LOUISVILLE KY 40222 813985477 INVESTMENT KY 501(C)(3) LINE 12B, II N/A 0 EPISCOPAL RETIREMENT SERVICES 3870 VIRGINIA AVENUE CINCINNATI OH 45227 475651061 SUPPORTING ORGANIZATION OH 501(C)(3) LINE 12D, III-O N/A 0 EPISCOPAL RETIREMENT HOMES INC 3870 VIRGINIA AVENUE CINCINNATI OH 45227 310554071 LOW INCOME HOUSING OH 501(C)(3) LINE 11 N/A 0 EPISCOPAL RETIREMENT SERVICES FOUNDATION 3870 VIRGINIA AVENUE CINCINNATI OH 45227 311570272 INVESTMENT OH 501(C)(3) LINE 12B, II N/A 0 EPISCOPAL CHURCH HOME SHORT FUND PO BOX 34290 LOUISVILLE KY 40232 616019927 TRUST KY N/A T 101794 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 1 1 EPISCOPAL RETIREMENT HOMES INC M 1052486 FMV THE EPISCOPAL CHURCH HOME FOUNDATION INC S 965675 FMV EPISCOPAL RETIREMENT HOMES INC O 8030450 FMV THE EPISCOPAL CHURCH HOME FOUNDATION INC R 1482 FMV