2017-05-15T12:07:18-05:00 2016-06-30 420714325 RSM US LLP 1001 LAKESIDE AVE SUITE 200 CLEVELAND OH 441141152 990 2015-07-01 340720558 OHIO GUIDESTONE OHIO 4402342006 202 EAST BAGLEY ROAD BEREA OH 44017 CHRISTINE EVANGELISTA CHIEF FINANCIAL OFFICER 4402342006 2017-05-15 1 ZACHARY FORTSCH P00052725 2165231900 2015 2021-01-29 14:40:06Z RICHARD R FRANK 202 EAST BAGLEY ROAD BEREA OH 44017 61759798 0 X WWW.GUIDESTONEOHIO.ORG X 1864 OH TO PROVIDE PATHWAYS FOR GROWTH, ACHIEVEMENT, AND LIFELONG SUCCESS. 36 36 1519 42 0 0 2561983 2927789 50435271 53872602 723569 1214850 501151 632373 54221974 58647614 1918608 2003739 0 0 36364037 40566644 0 0 965963 12858638 13606983 51141283 56177366 3080691 2470248 39310845 39750826 16805080 14826469 22505765 24924357 X TO PROVIDE PATHWAYS FOR GROWTH, ACHIEVEMENT, AND LIFELONG SUCCESS. 1 0 24296585 22120780 HOME AND COMMUNITY SUPPORT SERVICES:OUR COMMUNITY PROGRAMS ARE OFTEN PROVIDED IN A HOME-BASED OR SCHOOL-BASED SETTING. THESE SERVICES HELP LINK OUR AT-RISK CLIENTS TO EMPLOYMENT AND OTHER INDIVIDUAL AND FAMILY SUPPORT SERVICES, HELPING TO PRESERVE FAMILIES, MANAGE UNRULY YOUTH, PREVENT FURTHER COURT INVOLVEMENT, AND TEACH WORK AND LIFE SKILLS FOR THE REAL WORLD. EIGHTY PERCENT OF THE JUVENILE JUSTICE PARTICIPANTS REMAINED IN GOOD STANDING WITH LAW ENFORCEMENT FOR AT LEAST ONE YEAR BEYOND COMPLETION.OHIOGUIDESTONE ALSO HAS A PHARMACY. THE PURPOSE OF THE PHARMACY IS TO PROVIDE PHARMACEUTICALS TO THE CLIENTS OF OHIOGUIDESTONE AND THEIR FAMILIES. 13667756 19138327 OUT-OF-HOME CARE & CLINICAL SERVICES:OUR OUT-OF-HOME PROGRAMS PROVIDE SAFE AND SECURE RESIDENCES OF HEALING AND NURTURING FOR CHILDREN WITH SEVERE EMOTIONAL, BEHAVIORAL, OR MENTAL HEALTH PROBLEMS. THESE CHILDREN ARE PLACED IN LOVING FOSTER HOMES OR AT OUR RESIDENTIAL TREATMENT CAMPUS. EIGHTY-THREE PERCENT OF CLIENTS IN OUR NURSE ASSISTANT PROGRAM SECURED POST-GRADUATION EMPLOYMENT AND EIGHTY-FOUR PERCENT OF THEM MAINTAINED THOSE POSITIONS FOR AT LEAST SIX MONTHS. 10420304 2003739 12979766 EARLY CHILDHOOD & FAMILY SUPPORT SERVICES:OUR EARLY CHILDHOOD PROGRAMS PROVIDE A VARIETY OF INTERVENTION AND PREVENTATIVE SERVICES FOR YOUNG CHILDREN WITH DEVELOPMENTAL DELAYS, SOCIAL, EMOTIONAL, OR BEHAVIORAL PROBLEMS, OR CHILDREN AT RISK FOR ABUSE OR NEGLECT. OUR SERVICES, WHICH INCLUDE INTENSIVE HOME-BASED TREATMENT, MENTAL HEALTH TREATMENT, AND PARENTING EDUCATION, DIAGNOSE, ASSESS, AND COUNSEL CHILDREN AND FAMILIES. RECOGNIZING THE LINK BETWEEN A QUALITY EDUCATION AND SUCCESS LATER IN LIFE, WE PROVIDE A VARIETY OF CARE AND EDUCATION OPPORTUNITIES. WE OPERATE 5 HIGH-QUALITY CHILDCARE CENTERS WITH LOCATIONS IN BEREA, BROOKPARK, LAKEWOOD, MAPLE HEIGHTS, AND MIDDLEBURG HEIGHTS. 48384645 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 1 0 0 0 0 1 0 0 0 1 0 0 0 0 1 212 0 1 1519 1 0 0 0 0 0 1 1 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 CHRISTINE EVANGELISTA 4402608261 434 EASTLAND RD BEREA OH 44017 DAVID S ZENTKOVICH CHAIRPERSON 0.50 X X 0 0 0 JAMES T SAYLER VICE-CHAIRPERSON 0.50 X X 0 0 0 SUSAN C HASTINGS SECRETARY 0.50 X X 0 0 0 MARY K GREULICH TREASURER 0.50 X X 0 0 0 REV DR STEVEN BAILEY DIRECTOR 0.50 X 0 0 0 MARQUEZ L BROWN DIRECTOR 0.50 X 0 0 0 GRACE B CHALKER DIRECTOR 0.50 X 0 0 0 JOHN CHAPMAN DIRECTOR 0.50 X 0 0 0 REV DR ROLLIN CONWAY DIRECTOR 0.50 X 0 0 0 KIMBERLY M CORRIGAN DIRECTOR 0.50 X 0 0 0 CURTIS DANBURG DIRECTOR 0.50 X 0 0 0 JOHN T FITTS DIRECTOR 0.50 X 0 0 0 WILLIAM P FREUND DIRECTOR 0.50 X 0 0 0 DR ANDREW S GARNER DIRECTOR 0.50 X 0 0 0 L JONATHON GROZA DIRECTOR 0.50 X 0 0 0 BISHOP JOHN HOPKINS DIRECTOR 0.50 X 0 0 0 PETER J IPPOLITO DIRECTOR 0.50 X 0 0 0 CHARLES E JARRETT DIRECTOR 0.50 X 0 0 0 REV DON LEFELAR DIRECTOR 0.50 X 0 0 0 CHRIS MANNERS DIRECTOR 0.50 X 0 0 0 ERNEST M MANUEL DIRECTOR 0.50 X 0 0 0 REV LEROY MCCREARY DIRECTOR 0.50 X 0 0 0 THOMAS M MOORE DIRECTOR 0.50 X 0 0 0 THERESE O'DONNELL DIRECTOR 0.50 X 0 0 0 THOMAS J ONUSKO DIRECTOR 0.50 X 0 0 0 JOHN PARKER DIRECTOR 0.50 X 0 0 0 ERIC PELANDER DIRECTOR 0.50 X 0 0 0 ANGELO PIMPAS DIRECTOR 0.50 X 0 0 0 REV BENITA ROLLINS DIRECTOR 0.50 X 0 0 0 JOEL SALAS DIRECTOR 0.50 X 0 0 0 PETE SMITH DIRECTOR 0.50 X 0 0 0 REV MARK L STEIGER DIRECTOR 0.50 X 0 0 0 DR EDWARD C WHITE DIRECTOR 0.50 X 0 0 0 FRED C WHITE DIRECTOR 0.50 X 0 0 0 BRAD WYNVEEN DIRECTOR 0.50 X 0 0 0 DEBBY J ZANGLIN DIRECTOR 0.50 X 0 0 0 RICHARD R FRANK PRESIDENT & CHIEF EXECUTIVE OFFICER 37.50 X 364655 0 44278 CHRISTINE EVANGELISTA VP & CHIEF FINANCIAL OFFICER 37.50 X 130984 0 20692 JOSEPH R ZIEGLER VP OF FACILITIES & PROJECT MGMT 37.50 X 135523 0 34265 DONNA KEEGAN VP & CHIEF OPERATING OFFICER 37.50 X 236080 0 32824 DR BENJAMIN W KEARNEY VP & CHIEF CLINICAL OFFICER 37.50 X 234902 0 21182 DRUANN WHITAKER VP & CHIEF STRATEGIC OFFICER 37.50 X 171729 0 1885 CYNTHIA NAEGELE VP OF ADVANCEMENT 37.50 X 59793 0 7511 MARY STILES ASSISTANT VP & GENERAL COUNSEL 37.50 X 109619 0 1409 THOMAS A COOPER ASSISTANT VP COMMUNITY COUNSELING 37.50 X 114046 0 14711 1557331 0 178757 8 0 1 0 ONE TEAM SERVICES PO BOX 823864 PHILADELPHIA PA 191823864 IT CONSULTING 987276 WITHAM AND ASSOCIATES 19300 ARAGLIN COURT STRONGSVILLE OH 44149 PSYCHIATRIST SERVICES 282031 MICHAEL D HOTTOIS 29784 SCHWARTZ ROAD WESTLAKE OH 44145 PSYCHIATRIST SERVICES 209660 RSM US LLP 1001 LAKESIDE AVENUE EAST SUITE 20 CLEVELAND OH 44114 FINANCIAL AUDITING 207600 MARGUS COMPANY 12815 ELMWOOD AVENUE CLEVELAND OH 44111 CONTRACTING 195689 11 110957 165275 764558 1886999 389658 2927789 HOME AND COMMUNITY SUPPORT SERVIC 624100 21754509 21754509 OUT OF HOME CARE AND CLINICAL SER 624100 19138327 19138327 EARLY CHILDHOOD & FAMILY SUPPORT 624100 12979766 12979766 53872602 457107 457107 103621 0 103621 103621 103621 2614260 400 1856917 0 757343 400 757743 757743 23485 165275 23630 -145 -145 1597908 1231637 366271 366271 FOSTER PARENT TRAINING 900099 78048 78048 REBATES 900099 30112 30112 RECORD FEES 900099 17783 17783 36683 36683 162626 58647614 54238873 0 1480952 2003739 2003739 1496302 1341467 131254 23581 30433609 27284378 2669610 479621 1240130 1111803 108783 19544 4921733 4401920 441420 78393 2474870 2218774 217093 39003 65666 65666 381491 381491 2556066 1140115 1332720 83231 185410 82701 96672 6037 282638 114209 131481 36948 122784 52678 61221 8885 1603960 1322681 249707 31572 1015441 992606 18500 4335 230492 21919 208573 3194056 2777749 378729 37578 324841 292390 28752 3699 PROGRAM SERVICE SUPPLIE 1948467 1948467 BAD DEBT EXPENSE 563872 563872 STAFF DEVELOPMENT 305285 200705 94017 10563 RECRUITMENT 173330 113953 53379 5998 653184 398519 157690 96975 56177366 48384645 6826758 965963 6044 7854 6984045 7659580 211065 309943 6235213 5800774 4074 0 43531 627239 626093 25207383 15080309 10015593 10127074 13629164 13840836 828941 725964 773541 605103 39310845 39750826 6698698 5646748 105371 36803 5900000 5900000 1438579 995727 2662432 2247191 16805080 14826469 X 11018281 12908259 3429515 3934607 8057969 8081491 22505765 24924357 39310845 39750826 X 2470248 -561980 510325 X 0 1 X 1 1 1 X 4125679 3338185 2421604 2561983 2927789 15375240 37549001 40555901 45649961 50585333 55493995 229834191 41674680 43894086 48071565 53147316 58421784 245209431 0 0 0 245209431 410341 824817 468186 461227 560728 2725299 410341 824817 468186 461227 560728 2725299 316313 524480 472906 342278 162626 1818603 42401334 45243383 49012657 53950821 59145138 249753333 0.98180 0.98180 0.01090 0.01090 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2011 AMOUNT: $ 316,313. 2012 AMOUNT: $ 524,480. 2013 AMOUNT: $ 472,906. 2014 AMOUNT: $ 342,278. 2015 AMOUNT: $ 36,683. FOSTER PARENT TRAINING - 2015 AMOUNT: $ 78,048. REBATES - 2015 AMOUNT: $ 30,112. RECORD FEES - 2015 AMOUNT: $ 17,783. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10734433 45999 541450 361228 10960654 10729493 77924 289652 362636 10734433 9628057 129356 1297516 325436 10729493 9259720 240940 454526 327129 9628057 8752329 719630 106220 318459 9259720 0.71440 0.28560 0 0 764741 764741 17779182 9519968 8259214 5550570 4471397 1079173 1112890 1088944 23946 10127074 ANNUITY OBLIGATION PAYABLE 554137 PENSION LIABILITY 1144594 RATE SWAP LIABILITY 350774 DEFERRED COMPENSATION 197686 2247191 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, 2016, 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 2013. OGS GOLF OUTING 174336 162500 11836 18144 2134 PFCS GOLF OUTING 14424 2775 11649 3002 350 188760 165275 23485 21146 2484 23630 -145 1 PAYMENTS TO FOSTER PARENTS 75 2003739 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 277188 0 85754 0 1713 0 23003 0 21275 0 408933 0 0 0 CHRISTINE EVANGELISTA VP & CHIEF FINANCIAL OFFICER 118362 0 12500 0 122 0 2750 0 17942 0 151676 0 0 0 JOSEPH R ZIEGLER VP OF FACILITIES & PROJECT MGMT 135391 0 0 0 132 0 16216 0 18049 0 169788 0 0 0 DONNA KEEGAN VP & CHIEF OPERATING OFFICER 189860 0 45569 0 651 0 19493 0 13331 0 268904 0 0 0 DR BENJAMIN W KEARNEY VP & CHIEF CLINICAL OFFICER 190851 0 43403 0 648 0 15000 0 6182 0 256084 0 0 0 DRUANN WHITAKER VP & CHIEF STRATEGIC OFFICER 145375 0 24093 0 2261 0 696 0 1189 0 173614 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, DRUANN WHITAKER, CHRISTINE EVANGELISTA, MARY STILES, AND THOMAS A. COOPER WAS DISCRETIONARY AND DETERMINED BY A FORMULA BASED ON THE ACHIEVEMENT OF GOALS, AND WAS APPROVED BY THE BOARD CHAIR. A COUNTY OF CUYAHOGA OHIO 346000817 232263DE0 2008-04-30 5900000 REFUNDING AND IMPROVEMENTS 0 0 0 A 5900000 61205 171733 1970059 3697003 2010 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 1 0 1 1 0 0 0 0 0 A 1 JOSEPH ZIEGLER JOSEPH ZIEGLER IS THE VICE PRESIDENT OF FACILITIES AND PROJECT MANAGEMENT SEE BELOW X 14074 4074 0 1 1 4074 SCHEDULE L, PART II, COLUMN (C) AN EMERGENCY ONE-TIME SHORT-TERM LOAN WAS MADE TO A SENIOR EMPLOYEE; THE WRITTEN LOAN AGREEMENT WAS SIGNED BY THE PRESIDENT AND CEO AND THE FINANCE COMMITTEE WAS NOTIFIED. THE LOAN WAS REPAID IN FULL IN JULY 2016. X 35503 COST OR SELLING PRICE X 1 3200 KELLEY BLUE BOOK VALUE X 154 41249 COST OR SELLING PRICE X TOYS 185 143626 COST OR SELLING PRIC X GIFT CERTIFICATES/ADMISSION TICKETS 235 101703 COST OR SELLING PRIC X PROGRAM/SCHOOL SUPPLIES 108 51339 COST OR SELLING PRIC X HEALTH/HYGIENE SUPPLIES 55 11968 COST OR SELLING PRIC X FURNITURE 8 1070 COST OR SELLING PRIC 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING A COMBINATION OF THE NUMBER OF CONTRIBUTIONS AND THE NUMBER OF ITEMS RECEIVED. FORM 990, PART III, LINE 2 ON JANUARY 16, 2015, OHIOGUIDESTONE ORGANIZED OHIOGUIDESTONE PHARMACY LLC (PHARMACY), AN OHIO LIMITED LIABILITY COMPANY, OF WHICH OHIOGUIDESTONE IS THE SOLE MEMBER. IN A PRIOR YEAR, OHIOGUIDESTONE ENTERED INTO AN AGREEMENT WITH AN UNRELATED THIRD PARTY AND OUTSOURCED THE MANAGEMENT OF THE PHARMACY OPERATIONS. ON JULY 1, 2015, THE PHARMACY PURCHASED CERTAIN ASSETS FROM THE THIRD PARTY. THE PURPOSE OF THE PHARMACY IS TO ADMINISTER PHARMACY OPERATIONS TO SERVE THE BENEFICIARIES OF OHIOGUIDESTONE'S SERVICES. MANAGEMENT OF OHIOGUIDESTONE CONSIDERS THE OPERATIONS OF THE PHARMACY TO BE MAJOR AND CENTRAL ACTIVITIES. FORM 990, PART VI, SECTION A, LINE 2 EDWARD WHITE AND FRED WHITE HAVE A FAMILIAL RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 THE STAFF OF GUIDESTONE PROVIDES ALL INFORMATION REQUIRED 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. NEW BOARD MEMBERS ARE GIVEN A COPY OF THE POLICY AND NOTIFY THE PRESIDENT AND CEO IMMEDIATELY IF ANY NEW CONFLICTS ARISE. EXISTING CONFLICTS OF INTEREST ARE REVIEWED ON AN ANNUAL BASIS BY THE PRESIDENT AND VICE PRESIDENT OF FINANCE AND ADMINISTRATION. 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, FINANCE COMMITTEE 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 IS GIVEN A NEW ONE YEAR EMPLOYMENT CONTRACT, ADDITIONAL COMPENSATION AS WELL AS GOALS RELATED TO THE OPERATIONS AND FUTURE SUSTAINABILITY OF THE ORGANIZATION. THE ANNUAL LEVEL OF COMPENSATION 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 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: PENSION RELATED CHANGES OTHER THAN NET PERIOD PENSION COST 435,370. CHANGE IN VALUE OF CHARITABLE GIFT ANNUITY OBLIGATIONS -62,821. CHANGE IN VALUE OF RATE SWAP LIABILITY 160,253. CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS -22,477. OHIOGUIDESTONE PHARMACY LLC 202 EAST BAGLEY ROAD BEREA OH 44017 472901889 PHARMACY OH 1597908 145313 OHIOGUIDESTONE