2017-03-10T14:42:57-06:00 2016-06-30 420714325 RSM US LLP 2000 W DOROTHY LN DAYTON OH 45439 990 2015-07-01 610461720 TRUSTEES OF THE CHURCH HOME AND INFIRMARY TRUS 5132719610 3870 VIRGINIA AVENUE CINCINNATI OH 45227 PAUL J SCHEPER CFO 5132724221 2017-03-06 1 KAREN O CRIM P00368385 9372980201 2015 2021-01-29 14:40:06Z EPISCOPAL CHURCH HOME LAURA LAMB 3870 VIRGINIA AVENUE CINCINNATI OH 45227 20557010 0 X WWW.ECHKY.ORG X 1872 KY THE EPISCOPAL CHURCH HOME STRIVES TO ENHANCE THE QUALITY OF LIFE FOR OLDER ADULTS THROUGH A CARING, CHRISTIAN COMMUNITY. 21 21 398 320 0 0 285932 150714 17412434 16577426 582410 350795 210900 270763 18491676 17349698 0 0 0 0 11309179 9921179 0 0 65902 7824414 10009754 19133593 19930933 -641917 -2581235 34142430 30318110 16306482 16954107 17835948 13364003 X THE EPISCOPAL CHURCH HOME IS AN INTERDENOMINATIONAL CHRISTIAN COMMUNITY RETIREMENT AND CARE FACILITY. THE FACILITY 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 15836316 16515234 THE TRUSTEES OF THE CHURCH HOME AND INFIRMARY (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. 15836316 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 25 0 1 398 1 0 0 0 0 0 0 0 0 0 0 X 21 21 0 1 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 KY X PAUL J SCHEPER 5132724221 3870 VIRGINIA AVENUE CINCINNATI OH 45227 MARK LEWIS PRESIDENT 2.00 X X 0 0 0 RICHMOND SIMPSON VICE PRESIDENT 2.00 X X 0 0 0 ANDY STRAUSBAUGH TREASURER 2.00 X X 0 0 0 DON SNOW SECRETARY (TO 04/16) 2.00 X X 0 0 0 MIKE BERRY TRUSTEE 2.00 X 0 0 0 TOM BROWN TRUSTEE 2.00 X 0 0 0 NAOMI CHRISTIAN TRUSTEE 2.00 X 0 0 0 CHARLIE CLARK TRUSTEE 2.00 X 0 0 0 THOMAS COOPER TRUSTEE (FROM 08/15) 2.00 X 0 0 0 CAROLINE EDDLEMAN TRUSTEE 2.00 X 0 0 0 THE REV JOHN FRITSCHNER TRUSTEE 2.00 X 0 0 0 JOYCE HANSON TRUSTEE 2.00 X 0 0 0 JAMIE HENDON JR TRUSTEE 2.00 X 0 0 0 DR THOMAS JAMES TRUSTEE 2.00 X 0 0 0 ROB KING TRUSTEE 2.00 X 0 0 0 BILL KINGSTON TRUSTEE (08/15-04/16) 2.00 X 0 0 0 ARMAND OSTROFF TRUSTEE (TO 04/16) 2.00 X 0 0 0 SHARON REED TRUSTEE 2.00 X 0 0 0 GIBBS REESE TRUSTEE (FROM 05/16) 2.00 X 0 0 0 MASON RUMMEL TRUSTEE 2.00 X 0 0 0 PENNY SOUTHWICK TRUSTEE 2.00 X 0 0 0 DEBORAH STOVER TRUSTEE 2.00 X 0 0 0 BOB VICE TRUSTEE 2.00 X 0 0 0 THE RT REV TERRY ALLEN WHITE TRUSTEE 2.00 X 0 0 0 ANNE VENO CEO (TO 01/2016) 40.00 X 152077 0 23136 R DOUGLAS SPITLER INTERIM PRESIDENT & CEO (FROM 01/16) 20.00 X 0 0 0 LAURA LAMB EXECUTIVE VICE PRESIDENT (FROM 01/16) 20.00 X 0 0 0 GREG SIMPSON CFO (TO 07/15) 40.00 X 60324 0 15639 STEVE BARKER INTERIM CFO (06/15-01/16) 40.00 X 0 0 0 PAUL SCHEPER CFO (FROM 01/16) 20.00 X 0 0 0 DIANA GRISHAM KING ADMINISTRATOR 40.00 X 108721 0 16221 CHRIS BARTHOLOMEW DIRECTOR (TO 03/16) 40.00 X 101289 0 30957 422411 0 85953 4 0 1 0 MORRISON MANAGEMENT SPECIALISTS PO BOX 402289 ATLANTA GA 30368 DIETARY SERVICES 2769187 HERITAGE HEALTHCARE 536 OLD HOWELL ROAD GREENVILLE SC 29615 THERAPY SERVICES 1199690 MEDCARE PHARMACY 11420 WATTERSON COURT SUITE 600 LOUISVILLE KY 40299 PHARMACY SERVICES 531389 PATRICK O'DONNELL LANDSCAPING 10200 POCO PLACE LOUISVILLE KY 40291 GROUNDS MAINTENANCE 157140 LOGAN'S TEXTILE RENTAL PO BOX 643958 CINCINNATI OH 45264 LAUNDRY SERVICES 135806 6 150714 150714 RESIDENT SERVICE REVENUE 623000 16209789 16209789 ENTRANCE FEES 623000 305445 305445 BEAUTY SHOP INCOME 623000 62192 62192 16577426 153555 153555 3404552 3207312 197240 197240 197240 GUEST MEALS 623000 82356 82356 ST. LUKE'S INCOME 623000 42708 42708 COMMISSIONS 623000 14520 14520 131179 131179 270763 17349698 16577426 0 621558 X 422411 391404 31007 7987652 7401318 534713 51621 60030 35347 24415 268 666281 392324 270986 2971 784805 462114 319191 3500 310117 310117 39355 39355 31650 31650 2878499 2602819 275680 304791 304791 118166 118166 747790 747790 75763 75763 1478678 6247 1472431 178151 178151 SUPPLIES 1087925 701996 378968 6961 FOOD 886387 886387 OTHER OPERATING EXPENSE 692680 605811 86288 581 BAD DEBT EXPENSE 362208 362208 817594 817594 19930933 15836316 4028715 65902 1522858 811533 568562 66189 800 4815 2401816 1365635 18348 18348 209259 287432 38894293 19625273 20268557 19269020 9141819 8490974 10411 4164 34142430 30318110 1300630 1213715 1235046 1883424 2177440 1878218 95761 69272 11497605 11909478 16306482 16954107 X 15178767 10756834 387448 368371 2269733 2238798 17835948 13364003 34142430 30318110 X -2581235 -282363 -1608347 X 0 1 X 1 0 X 279281 244420 108091 285932 150714 1068438 16768434 17335420 17963818 17412434 16577426 86057532 17047715 17579840 18071909 17698366 16728140 87125970 0 0 0 87125970 216230 208040 222307 256879 153555 1057011 216230 208040 222307 256879 153555 1057011 100339 119234 164121 797600 270763 1452057 17364284 17907114 18458337 18752845 17152458 89635038 0.97200 0.98050 0.01180 0.01200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 243 243 0 PART II-B, LINE 1: DUES TO LEADINGAGE OF $243 RELATING TO LOBBYING ACTIVITIES 7246474 9099 87741 1156854 6186460 9581316 116384 582818 605027 9675491 8390345 71651 1259555 99131 41104 9581316 7564892 151044 1040538 328280 37849 8390345 7599581 89643 369229 457095 36466 7564892 0.99230 0.00080 0.00690 1 0 804971 804971 33189382 17044034 16145348 4777627 2465454 2312173 122313 115785 6528 19269020 REFUNDABLE ENTRANCE FEES 11174478 DEPOSITS PAYABLE 735000 11909478 X 17038883 -282363 -282363 17321246 28452 28452 17349698 19930933 0 19930933 0 19930933 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. THE CHANGE IN BALANCE FROM THE PRIOR YEAR IS DUE TO THE BENEFICIAL INTERESTS IN PERPETUAL TRUSTS. THE ORGANIZATION HAD PREVIOUSLY INCLUDED THE VALUE OF THE BENEFICIAL INTERESTS IN THE ENDOWMENT BALANCE. THE ORGANIZATION HAS SINCE REMOVED THE BENEFICIAL INTERESTS FROM THE ENDOWMENT BALANCE BECAUSE THESE ASSETS ARE HELD AND CONTROLLED BY THIRD PARTIES. 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 2013. X X X 1 0 0 0 0 0 0 0 0 ANNE VENO CEO (TO 01/2016) 151504 0 0 0 573 0 0 0 23136 0 175213 0 0 0 PART I, LINE 4A CHRIS BARTHOLOMEW - $24,744 FORM 990, PART VI, SECTION A, LINE 3 EFFECTIVE OCTOBER 12, 2015, TRUSTEES OF THE CHURCH HOME AND INFIRMARY (D/B/A EPISCOPAL CHURCH HOME (ECH)) ENTERED INTO A MANAGEMENT AGREEMENT WITH EPISCOPAL RETIREMENT HOMES, INC. (ERH). THE MANAGEMENT SERVICES PROVIDED BY ERH INCLUDE CONSULTING, ACCOUNTING, IT, AND HUMAN RESOURCES. ALSO, EFFECTIVE NOVEMBER 21, 2015, ECH CONTRACTED WITH ERH TO PROVIDE ALL SENIOR LEADERSHIP MANAGEMENT FOR THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 4 DURING THE YEAR THE BOARD APPROVED AMENDMENTS TO THE ORGANIZATION'S BYLAWS. THE AMENDMENTS AFFECTED THE NUMBER AND COMPOSITION OF THE VOTING MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11 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 EPISCOPAL CHURCH HOME 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 B, LINE 15A THE COMPENSATION OF THE PERSON(S) IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE ORGANIZATION PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THE REVIEW AND APPROVAL PROCESS. THE COMPENSATION OF THE PERSON(S) IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AS SIMILARLY SITUATED ORGANIZATIONS. WRITTEN DOCUMENTATION IS PROVIDED BY THE EXECUTIVE COMMITTEE REGARDING DECISIONS ON THE COMPENSATION AGREEMENT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS OF EPISCOPAL CHURCH HOME ARE MADE AVAILABLE TO THE PUBLIC ONLY UPON REQUEST. FORM 990, PART IX, LINE 11G DINING: PROGRAM SERVICE EXPENSES 1,589,827. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,589,827. OTHER PROFRESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,012,992. MANAGEMENT AND GENERAL EXPENSES 275,680. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,288,672. FORM 990, PART IX, LINE 24E REPAIRS: PROGRAM SERVICE EXPENSES 328,225. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 328,225. LICENSES & FEES: PROGRAM SERVICE EXPENSES 319,131. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 319,131. HOUSEKEEPING: PROGRAM SERVICE EXPENSES 170,238. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 170,238. FORM 990, PART XI, LINE 9: PRIOR PERIOD RESTATEMENT -1,608,347. EPISCOPAL CHURCH HOME SHORT FUND TUW PO BOX 34290 LOUISVILLE KY 40232 616019927 TRUST KY N/A T 91146 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0