2019-05-14T15:21:50-05:00 2018-06-30 381357951 PLANTE & MORAN PLLC 250 S HIGH ST SUITE 100 COLUMBUS OH 43215 990 2017-07-01 344429863 OHIO LIVING COMMUNITIES OHIO 6148887800 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 ROBERT B STILLMAN CFO/TREASURER 6148887800 2019-05-13 1 BERNIE OSTROWSKI P00366367 6148493000 2019-05-09 67.59.56.31 2019-05-13 13:11:08 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 710E608B753FF23705D991DE9B0A45A0C58E6BDA 2017 2019-02-21 02:37:17Z LAURENCE C GUMINA 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 176893286 0 X WWW.OHIOLIVING.ORG X 1959 OH TO PROVIDE OLDER ADULTS WITH CARING AND QUALITY SERVICES TOWARD THE ENHANCEMENT OF PHYSICAL, MENTAL AND SPIRITUAL WELL BEING CONSISTENT WITH THE CHRISTIAN GOSPEL. 6 4 0 922 21437 13545 849775 933101 170762892 171661041 -75306 643533 1901752 3655611 173439113 176893286 0 0 0 0 89916308 83998021 0 0 0 85825535 92955224 175741843 176953245 -2302730 -59959 431874131 420694501 389419253 378018877 42454878 42675624 X 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. 0 0 156522886 0 171661041 SEE SCHEDULE OOHIO LIVING COMMUNITIES OPERATES TWELVE LIFE PLAN 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). OPTIONAL HOME HEALTH SERVICES MAY BE PROVIDED BY OHIO LIVING HOLDINGS DIVISION, AN AFFILIATED ORGANIZATION.DURING FISCAL YEAR ENDED JUNE 30, 2018 THE OHIO LIVING COMMUNITIES' AVERAGE OCCUPANCY IN EACH LEVEL OF CARE WAS AS FOLLOWS: UNITS AVERAGE OCCUPANCY AVAILABLE OCCUPANCY PERCENT ---------- ------------- ---------------INDEPENDENT 1,714 1,582 92.3%ASSISTED LIVING 548 489 89.2%SKILLED NURSING 929 805 86.6%TOTAL 3,191 2,876 90.1%THE PAYOR MIX FOR SKILLED NURSING FOR FISCAL YEAR 2018 WAS AS FOLLOWS: PRIVATE PAY 28% MEDICAID 41% MEDICARE 24.6% MANAGED CARE 6.4%TOTAL 100% 156522886 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 1 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 1 1 1 1 0 0 1 X 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 6 4 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X ROBERT B STILLMAN 6148887800 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 LAURENCE C GUMINA CHIEF EXECUTIVE OFFICER 23.00 17.00 X X 0 453831 453831 DANIEL O'CONNER CHIEF OPERATING OFFICER 29.00 11.00 X X 0 358228 358228 DONALD G CHENOWETH DIRECTOR/ASST SECRETARY 2.00 4.00 X X 0 0 0 RICHARD LOWERY DIRECTOR/ASST TREASURER 2.00 4.00 X X 0 0 0 FREDERICK C SMITH III DIRECTOR/CHAIR 2.00 4.00 X X 0 0 0 KATHLEEN TUTTLE DIRECTOR/VICE CHAIR 2.00 4.00 X X 0 0 0 ROBERT STILLMAN CHIEF FINANCIAL OFFICER/TREASURER 23.00 17.00 X 0 285375 285375 DANA ULLOM-VUCELICH CHIEF HUMAN RESOURCES OFFICER 28.00 12.00 X 0 238458 238458 JOYCE MILLER CHIEF INFORMATION OFFICER 28.00 12.00 X 0 222843 222843 CONNIE TOSTEVIN CHIEF NURSING OFFICER 29.00 11.00 X 0 210174 210174 DAVID SCHELL EXECUTIVE DIRECTOR-BRECKENRIDGE 40.00 0.00 X 0 194673 194673 STANLEY KAPPERS EXECUTIVE DIRECTOR-MOUNT PLEASANT 40.00 0.00 X 0 175620 175620 LESLIE BELFANCE EXEC DIRECTOR-WESTMINSTER THURBER 40.00 0.00 X 0 157660 157660 MARY C MCKENZIE CORP EXECUTIVE OF COMMUNICATIONS 29.00 11.00 X 0 174260 174260 MICHAELLA REES CORP EXEC OF BUSINESS DEVELOPMENT 20.00 20.00 X 0 152288 152288 DANIEL HOLSTEIN CORP EXECUTIVE OF FINANCE 20.00 20.00 X 0 147551 147551 WILLIAM RENNER CORP EXECUTIVE OF PLANNING 29.00 11.00 X 0 145372 145372 JEAN MORGAN EXECUTIVE DIRECTOR-LLANFAIR 40.00 0.00 X 0 142322 142322 0 3058655 3058655 29 0 1 0 CONCEPT REHAB INC 7150 GRANITE CIRCLE SUITE 200 TOLEDO OH 43617 THERAPY SERVICES 5387010 SYSCO FOOD SERVICES CLEVELAND INC PO BOX 94570 CLEVELAND OH 44101 FOOD SERVICES 5093608 OSWALD COMPANY INC 308 E EIGHTH ST SUITE 500 CINCINNATI OH 45202 CONSTRUCTION 4948439 FUNCTIONAL PATHWAYS OF TN LLC 10133 SHERRILL BLVD SUITE 200 KNOXVILLE TN 37932 THERAPY SERVICES 4606842 OMNICARE PHARMACY 522 E HOUGHTON SUITE 102 WEST BRANCH MI 48661 PHARMACY SERVICES 2985946 171 933101 933101 RESIDENT REVENUE 623000 164976483 164976483 ENTRANCE FEE AMORTIZATION 623000 6684558 6684558 171661041 1160 1160 642373 0 642373 642373 642373 MP FIRE INSURANCE GAIN 900099 2537534 2537534 MEALS 900099 688923 688923 BEAUTY/BARBER SHOP 900099 415329 415329 13825 21437 -7612 3655611 176893286 171661041 21437 4277707 1832129 1832129 65078902 58407176 6671726 1416968 1287597 129371 10727843 9748375 979468 4942179 4319416 622763 397579 328849 68730 15822 9465 6357 8911387 8681893 229494 711795 102896 608899 11425219 4040293 7384926 499689 69572 430117 12718186 12711281 6905 788475 677802 110673 36717 17997 18720 11437707 11323330 114377 20804428 19764207 1040221 1157664 1099781 57883 MEDICAL SUPPLIES/DRUGS 9821481 9821481 FOOD 7146946 7146946 FRANCHISE FEES 4107413 4107413 BAD DEBT 2605116 2605116 369600 252000 117600 176953245 156522886 20430359 0 6121797 5059657 35050528 37143724 12441039 13913965 322665 312239 382092 394162 976070 525202 616385532 295359579 325497066 321025953 33050388 30763191 6628155 3675570 11404331 7880838 431874131 420694501 16931718 18175274 51790752 51768997 254147585 251450559 3534144 3319148 63015054 53304899 389419253 378018877 X 42454878 42675624 42454878 42675624 431874131 420694501 X -59959 560644 -279939 X 0 1 X 1 0 X 42937 42611 42001 849775 933101 1910425 151602141 157827877 164751881 170762751 171661041 816605691 1683835 1727250 1877074 1896016 3655611 10839786 153328913 159597738 166670956 173508542 176249753 829355902 0 0 0 829355902 85964 48410 89024 792 1160 225350 85964 48410 89024 792 1160 225350 5188 49 149 5877 21437 32700 153420065 159646197 166760129 173515211 176272350 829613952 0.99970 0.99770 0.00030 0.00220 X 0 0 0 0 0 0 0 0 1 9725 9725 0 PART II-B, LINE 1: OHIO LIVING PAYS MEMBERSHIP DUES TO LEADING AGE, AN ADVOCATE OF NOT-FOR-PROFIT SERVICES FOR ELDERLY OHIOANS. FOR FISCAL YEAR END JUNE 30, 2018, $9,725 RELATED TO LOBBYING ACTIVITIES. 7376689 7376689 362334026 224096990 138237036 43678218 32331157 11347061 202996599 38931432 164065167 321025953 REFUNDABLE ENTRANCE FEES 40317550 INT RATE SWAP LIAB. 8901701 DEPOSITS 2678148 SELF INSURANCE MEDICAL 1100000 SELF INSURANCE PROFESSIONAL LIABILITY 307500 53304899 X 1 1 0 0 0 0 0 0 0 0 0 LAURENCE C GUMINA CHIEF EXECUTIVE OFFICER 0 453141 0 0 0 690 0 10800 0 14173 0 478804 0 0 DANIEL O'CONNER CHIEF OPERATING OFFICER 0 338252 0 0 0 19976 0 10800 0 14173 0 383201 0 0 ROBERT STILLMAN CHIEF FINANCIAL OFFICER/TREASURER 0 284751 0 0 0 624 0 10800 0 19253 0 315428 0 0 DANA ULLOM-VUCELICH CHIEF HUMAN RESOURCES OFFICER 0 237969 0 0 0 489 0 9599 0 5145 0 253202 0 0 JOYCE MILLER CHIEF INFORMATION OFFICER 0 221993 0 0 0 850 0 9090 0 12850 0 244783 0 0 CONNIE TOSTEVIN CHIEF NURSING OFFICER 0 208992 0 0 0 1182 0 8402 0 6803 0 225379 0 0 DAVID SCHELL EXECUTIVE DIRECTOR-BRECKENRIDGE 0 193524 0 0 0 1149 0 7937 0 14173 0 216783 0 0 STANLEY KAPPERS EXECUTIVE DIRECTOR-MOUNT PLEASANT 0 175276 0 0 0 344 0 3600 0 13011 0 192231 0 0 LESLIE BELFANCE EXEC DIRECTOR-WESTMINSTER THURBER 0 157099 0 0 0 561 0 6446 0 12516 0 176622 0 0 MARY C MCKENZIE CORP EXECUTIVE OF COMMUNICATIONS 0 173276 0 0 0 984 0 7029 0 729 0 182018 0 0 MICHAELLA REES CORP EXEC OF BUSINESS DEVELOPMENT 0 152113 0 0 0 175 0 5324 0 458 0 158070 0 0 DANIEL HOLSTEIN CORP EXECUTIVE OF FINANCE 0 146824 0 0 0 727 0 5996 0 10483 0 164030 0 0 WILLIAM RENNER CORP EXECUTIVE OF PLANNING 0 145196 0 0 0 176 0 6138 0 19253 0 170763 0 0 JEAN MORGAN EXECUTIVE DIRECTOR-LLANFAIR 0 142057 0 0 0 265 0 1459 0 12560 0 156341 0 0 PART I, LINE 1A ANNUAL SOCIAL CLUB DUES ARE PAID ON BEHALF OF THE CEO, APPROVED BY THE CHAIR OF BOARD OF DIRECTORS, AND LOCATION IS USED FOR BUSINESS MEETINGS. 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 A COUNTY OF FRANKLIN OHIO 2010A HEALTHCARE REV BOND 316400067 353180HN5 2010-06-30 24687285 SEE PART V 0 0 0 B COUNTY OF FRANKLIN OHIO 2012 A&B HEALTHCARE REV BOND 316400067 2012-08-01 30000000 SEE PART V 0 0 0 C COUNTY OF FRANKLIN OHIO 2013 A&B HEALTHCARE REV BOND 316400067 353180JF0 2013-11-19 75048652 SEE PART V 0 0 0 D COUNTY OF FRANKLIN OHIO 2016 A&B HEALTHCARE REF REV BOND 316400067 2016-06-15 60000000 SEE PART V 0 0 0 A 350000 25168616 2574789 493033 21217837 882957 2013 0 0 1 1 B 17010000 30000000 124285 29875715 2013 1 0 1 1 C 75048652 5055000 1028428 68965224 2015 1 0 1 1 D 30000000 60000000 60000000 2016 1 0 1 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 D 0 0 1 1 0 0.00270 0.00010 0.00280 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 1 0 0 1 0 0 0 1 D 0 1 1 0 1 1 PNC BANK NA 20.000000000000 0 0 0 0 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: COUNTY OF FRANKLIN, OHIO 2010A HEALTHCARE REV BOND DATE THE REBATE COMPUTATION WAS PERFORMED: 07/20/2015 ISSUER NAME: COUNTY OF FRANKLIN, OHIO 2012 A&B HEALTHCARE REV BOND DATE THE REBATE COMPUTATION WAS PERFORMED: 09/12/2017 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 1997) AND A PORTION OF PROCEEDS WERE USED TO REFUND COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES REVENUE BONDS SERIES 2002A. IN NOVEMBER 2013, OLC ISSUED $75,048,652 OF HEALTH CARE FACILITIES REFUNDING AND IMPROVEMENT BONDS. THE PROCEEDS WERE 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 AND (III) 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 SERIES 2016B. PROCEEDS WERE USED TO REFUND $60,000,000 COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES REVENUE BONDS SERIES 2006A. 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 SERIES 2016D. PROCEEDS WERE USED TO REFUND COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES REVENUE BONDS SERIES 2002A, SERIES 2002B AND SERIES 2005A. 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 SERIES 2017B. PROCEEDS WERE USED TO REFUND COUNTY OF FRANKLIN, OHIO HEALTH CARE FACILITIES REVENUE BONDS SERIES 2011 AND SERIES 2016A. 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. A COUNTY OF FRANKLIN OHIO 2016 C&D HEALTHCARE REF REV BOND 316400067 353180JW3 2016-10-27 34170536 SEE PART V 0 0 0 B COUNTY OF FRANKLIN OHIO 2017 A&B HEALTHCARE REF REV BOND 316400067 2017-09-06 65597000 SEE PART V 0 0 0 C COUNTY OF FRANKLIN OHIO 2017 C HEALTHCARE REF REV BOND 316400067 2017-12-21 12260000 SEE PART V 0 0 0 A 105000 34170536 1991128 625617 31553791 2016 1 0 1 1 B 3009000 65597000 110998 65486002 2016 1 0 1 1 C 12260000 12260000 2016 1 0 1 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 1 0.01000 1 1 B 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 1 1 0 0.00680 0.00010 0.00690 0 0 1 A 0 1 0 0 1 0 0 0 1 B 0 1 1 0 1 1 PNC BANK NA 20.000000000000 0 0 0 0 1 C 0 1 1 0 1 1 MORGAN STANLEY 30.000000000000 0 0 0 0 1 A 1 B 1 C 1 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, THE FINANCE, AUDIT, ETHICS & COMPLIANCE COMMITTEE CHAIR AND THE HUMAN RESOURCES 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 IS 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 EXPENSES -11,768. BOOK ENTRY TO CLOSE OUT CUMULATIVE INTERCOMPANY ACCOUNTS TO NET ASSETS -454,664. LOSS ON NURSING BEDS -2,803,640. TRANSFERRED PROGRAM FUNDS FROM OHIO LIVING FOUNDATION 1,375,076. CASH TRANSFERED FROM OHIO LIVING FOUNDATION 1,615,057. BV APARTMENTS LLC 1001 KINGSMILL PKWY COLUMBUS OH 43229 275158029 HOUSING OH OHIO LIVING COMMUNITIES OHIO LIVING FOUNDATION 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 311166164 SUPPORT OH 501 C (3) LINE 12C, III-FI OHIO LIVING 1 OHIO LIVING 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 311340918 SUPPORT/PARENT OH 501 C (3) LINE 12C, III-FI N/A 0 VINEYARD CONDOMINIUM ASSOCIATION 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 262702410 MANAGEMENT OH 501 C (4) N/A OHIO LIVING COMMUNITIES 1 OHIO LIVING HOLDINGS 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 272564811 ADULT CARE OH 501 C (3) LINE 11 OHIO LIVING 1 SARAH MOORE HEALTH CARE CENTER INC 26 N UNION STREET DELAWARE OH 43015 311510768 SKILLED CARE/ASSISTED LIVING OH 501 C (3) LINE 11 OHIO LIVING COMMUNITIES 1 OPRS DEVELOPMENT CORP 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 311166160 INACTIVE OH N/A C 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 1 1 OHIO LIVING FOUNDATION P 811634 CASH TRANSFER OHIO LIVING FOUNDATION S 2990133 CASH TRANSFER VINEYARD CONDOMINIUM ASSOCATION R 140940 CASH TRANSFER VINEYARD CONDOMINIUM ASSOCATION S 63576 CASH TRANSFER SARAH MOORE HEALTH CARE CENTER S 5305345 CASH TRANSFER SARAH MOORE HEALTH CARE CENTER R 600000 CASH TRANSFER SARAH MOORE HEALTH CARE CENTER P 2192802 CASH TRANSFER SARAH MOORE HEALTH CARE CENTER O 3591780 CASH TRANSFER OHIO LIVING P 3014274 CASH TRANSFER