2015-11-11T14:32:53-06:00 2014-12-31 381357951 PLANTE & MORAN PLLC 65 EAST STATE ST STE 600 COLUMBUS OH 43215 990 2014-01-01 311345871 JEWISH HOME OF CINCINNATI INC JEWI 5137543100 5467 CEDAR VILLAGE DRIVE MASON OH 45040 CAROL SILVER ELLIOTT CEO 5137543100 2015-11-03 1 BERNIE OSTROWSKI P00366367 6148493000 2014 2016-03-07 17:11:31Z CEDAR VILLAGE DAN FAGIN 5467 CEDAR VILLAGE DRIVE MASON OH 45040 24722572 0 X WWW.CEDARVILLAGE.ORG X 1997 OH CEDAR VILLAGE PROVIDES RESIDENTS OF THE GREATER CINCINNATI COMMUNITY WITH THE HIGHEST QUALITY HEALTHCARE, SENIOR RESIDENTIAL AND COMMUNITY SERVICES, IN KEEPING WITH JEWISH VALUES. THE MISSION OF CEDAR VILLAGE IS THAT AGING WILL BE AN ENRICHING AND A FULFILLING EXPERIENCE. 24 24 565 108 2120 1120 0 0 23437174 24236717 296405 -4876 -375587 485333 23357992 24717174 0 0 0 0 15260244 15634726 0 0 0 9178590 10819306 24438834 26454032 -1080842 -1736858 29954169 31304345 17953688 17675409 12000481 13628936 CEDAR VILLAGE PROVIDES RESIDENTS OF THE GREATER CINCINNATI COMMUNITY WITH THE HIGHEST QUALITY HEALTHCARE, SENIOR RESIDENTIAL AND COMMUNITY SERVICES, IN KEEPING WITH JEWISH VALUES. THE MISSION OF CEDAR VILLAGE IS THAT AGING WILL BE AN ENRICHING AND A FULFILLING EXPERIENCE. 0 0 19724046 0 21576021 OPERATION OF A 162 BED MEDICARE/MEDICAID LICENSED NURSING FACILITY AND A 172 BED LICENSED RESIDENTIAL FACILITY 1562232 0 1563526 OPERATION OF CEDAR VILLAGE HOME CARE, A NON-MEDICAL PRIVATE DUTY AIDE SERVICE 759237 0 1097170 OPERATION OF HOSPICE 22045515 1 0 0 1 0 0 0 0 0 1 1 0 0 0 1 1 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 0 1 1 1 0 0 1 58 0 1 565 1 1 1 0 0 0 0 0 0 0 X 24 24 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 0 X JAN WOOLES 5137543100 5467 CEDAR VILLAGE DRIVE MASON OH 45040 BARB REED CHAIR 1.00 0.00 X X 0 0 0 BOBBY FISHER VICE CHAIR 1.00 0.00 X X 0 0 0 CHARLES BISSINGER TREASURER (END 2014) 1.00 0.00 X X 0 0 0 BOB ROSEN TREASURER/IMMEDIATE PAST CHAIR 1.00 0.00 X X 0 0 0 MICHAEL KADETZ ASST TREASURER 1.00 0.00 X X 0 0 0 MERRIE STILLPASS SECRETARY 1.00 0.00 X X 0 0 0 MARK MAYER ASST SECRETARY (END 2014) 1.00 0.00 X X 0 0 0 RACHEL SCHILD ASST SECRETARY (BEGIN 2014) 1.00 0.00 X X 0 0 0 JAY PRICE BOARD MEMBER 1.00 1.00 X 0 0 0 ANDREW SHOTT BOARD MEMBER 1.00 1.00 X 0 0 0 RABBI RUTH ALPERS BOARD MEMBER 1.00 0.00 X 0 0 0 BOB APPLEBAUM BOARD MEMBER 1.00 0.00 X 0 0 0 KEN COHEN BOARD MEMBER 1.00 1.00 X 0 0 0 JIM ELLIS BOARD MEMBER 1.00 0.00 X 0 0 0 JAN FRANKEL BOARD MEMBER 1.00 0.00 X 0 0 0 RICHARD GOLDFARB MD BOARD MEMBER 1.00 0.00 X 0 0 0 STEVE GUTTER BOARD MEMBER 1.00 0.00 X 0 0 0 PATTI HELDMAN BOARD MEMBER 1.00 0.00 X 0 0 0 PAULA JARNICKI BOARD MEMBER 1.00 0.00 X 0 0 0 MICHAEL KRINER BOARD MEMBER 1.00 0.00 X 0 0 0 MARK MOSKOWITZ BOARD MEMBER 1.00 0.00 X 0 0 0 ALTER PEERLESS MD BOARD MEMBER 1.00 0.00 X 0 0 0 RENEE ROTH BOARD MEMBER 1.00 0.00 X 0 0 0 MARVIN SCHWARTZ BOARD MEMBER 1.00 0.00 X 0 0 0 PEARL SCHWARTZ BOARD MEMBER 1.00 0.00 X 0 0 0 JOSH SHAPIRO BOARD MEMBER 1.00 0.00 X 0 0 0 MIRIAM COHEN BOARD MEMBER (END 2014) 1.00 0.00 X 0 0 0 WILBER COHEN BOARD MEMBER (END 2014) 1.00 1.00 X 0 0 0 LEIGH FAULK BOARD MEMBER (END 2014) 1.00 0.00 X 0 0 0 LOUIS GUTTMAN BOARD MEMBER (END 2014) 1.00 0.00 X 0 0 0 JUDAH SPETNER BOARD MEMBER (END 2014) 1.00 0.00 X 0 0 0 DR MARVIN YOUKILIS BOARD MEMBER (END 2014) 1.00 0.00 X 0 0 0 BILL ZIV BOARD MEMBER (END 2014) 1.00 0.00 X 0 0 0 CAROL SILVER ELLIOT CEO/PRESIDENT (END OCT 2014) 40.00 10.00 X 368639 0 0 LINTON SHARPNACK COO/INTERIM CEO 40.00 10.00 X 108209 0 0 JAN WOOLES CFO 40.00 0.00 X 160452 0 0 JANET BOWLING DIRECTOR OF NURSING 40.00 0.00 X 107786 0 0 745086 0 0 4 0 1 0 UNIDINE 1000 WASHINGTON STREET BOSTON MA 02118 DINING SERVICES 2002824 TURNBULL WAHLERT 5533 FAIR LANE CINCINNATI OH 45227 CONSTRUCTION SERVICES 1791028 SODEXO 9801 WASHINGTONIAN BLVD GAITHERSBURG MD 20818 DINING SERVICES 629587 ENERVISE 10 KNOWLCREST DR CINCINNATI OH 45237 ENGINEERING SERVICES 358105 NETGAIN TECHNOLOGIES 2031 GEORGETOWN ROAD LEXINGTON KY 40511 IT SERVICES 349547 9 RESIDENT REVENUE 623000 24181079 24181079 BARBER & BEAUTY SHOP 623000 55638 55638 24236717 522 522 5398 -5398 -5398 -5398 PASSTHROUGH INCOME 523000 482230 2120 480110 STORE REVENUE 446199 3103 3103 485333 24717174 24236717 2120 478337 589616 589616 11769245 10155429 1613816 180510 148276 32234 2194071 1799057 395014 901284 740338 160946 14510 14510 38483 38483 67075 67075 535 535 1373276 823246 550030 183510 181165 2345 1876442 1512569 363873 193375 146965 46410 912301 784579 127722 78838 78838 31991 31991 262949 226136 36813 1677208 1442399 234809 157977 142180 15797 DIETARY CONTRACT 2744692 2744692 BED TAX 714300 714300 BAD DEBTS 442719 442719 HOSPICE OTHER EXPENSES 41465 41465 7660 7660 26454032 22045515 4408517 0 1400 1400 1660785 914592 2550142 3115502 109283 86307 233165 424689 44706173 18154051 25037575 26552122 361819 209733 29954169 31304345 3145965 3276182 12325001 12325000 1949728 1519728 532994 554499 17953688 17675409 X 12000481 13628936 12000481 13628936 29954169 31304345 X -1736858 3365313 X X 0 1 X 1 0 X 729751 354567 1084318 19488784 20147829 21460400 24438841 24235086 109770940 20218535 20502396 21460400 24438841 24235086 110855258 0 0 0 110855258 705070 143765 651 296405 522 1146413 705070 143765 651 296405 522 1146413 13501 238 2691 19067 2120 37617 82794 61144 69655 -396061 483213 300745 21019900 20707543 21533397 24358252 24720941 112340033 0.98680 0.01020 X 0 0 0 0 0 0 0 0 1 1369 1369 0 PART II-B, LINE 1: $19,556 OF DUES WERE PAID TO LEADING AGE OHIO, $1,369 OF WHICH ARE RELATED TO LOBBYING ACTIVITIES. 6845046 176785 259360 6537 6755934 6651992 487160 280048 14058 6845046 6519200 252270 649541 761521 7498 6651992 5357001 94022 1070977 2800 6519200 3900392 1377429 1194647 1105354 10113 5357001 0.00000 0.82000 0.18000 0 1 1 490667 490667 38301850 14537338 23764512 31216 3602 27614 4605027 3125261 1479766 1277413 487850 789563 26552122 INTEREST RATE SWAP 554499 554499 X PART V, LINE 4: ENDOWMENTS WERE TRANSFERRED TO CEDAR VILLAGE FOUNDATION DURING 2011. PART X, LINE 2: NO PROVISION HAS BEEN MADE FOR INCOME TAXES SINCE THE ORGANIZATION AND ITS CONTROLLED NOT-FOR-PROFIT ENTITIES ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER CODE SECTION 501(C)(3) AND ARE CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2014, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY THE INTERNAL REVENUE SERVICE OR ANY STATE OR LOCAL TAX AUTHORITIES. THE ORGANIZATION'S FEDERAL TAX RETURNS FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2011 ARE NO LONGER SUBJECT TO EXAMINATION. X X X X 0 1 0 0 0 0 0 1 0 CAROL SILVER ELLIOT CEO/PRESIDENT (END OCT 2014) 325639 0 35000 0 8000 0 0 0 0 0 368639 0 0 0 JAN WOOLES CFO 160452 0 0 0 0 0 0 0 0 0 160452 0 0 0 PART I, LINE 4B CEDAR VILLAGE DID NOT MAKE ANY CONTRIBUTIONS TO A 457(F) NON-QUALIFIED RETIREMENT PLAN FOR THE FOLLOWING OFFICER DURING CALENDAR YEAR 2014: CAROL SILVER ELLIOTT: $0 PART I, LINE 7 THE CEO'S BONUS IS DETERMINED BASED UPON HAVING MET GOALS WHICH ARE ESTABLISHED AT THE BEGINNING OF THE YEAR. THE AMOUNT OF THE BONUS IS DETERMINED ONCE THE GOALS ARE ACHIEVED AND FINANCIAL RESULTS ARE FINALIZED. A CITY OF MASON 316001070 2010-07-23 12325000 ECONOMIC DEVELOPMENT REVENUE AND REFUNDING REVENUE BONDS 0 0 0 A 12325000 240000 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 0 1 0 0 0 0 A 0 FORM 990, PART VI, SECTION A, LINE 2 THERE IS A FAMILY RELATIONSHIP BETWEEN BOARD MEMBERS MIRIAM COHEN AND WILBUR COHEN, AS WELL AS BETWEEN KEN COHEN AND WILBUR COHEN. FORM 990, PART VI, SECTION B, LINE 11 THE CFO REVIEWS THE FORM 990 AND DISTRIBUTES AN ELECTRONIC COPY OF THE FORM TO ALL BOARD MEMBERS VIA E-MAIL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS ALL MEMBERS OF THE GOVERNING BODY. BOARD MEMBERS ARE REQUIRED TO SIGN CONFLICT OF INTEREST STATEMENTS ANNUALLY. CAROL SILVER ELLIOTT, EXECUTIVE DIRECTOR OF CEDAR VILLAGE, REVIEWS THE COMPLETED CONFLICT OF INTEREST STATEMENTS. NEW BOARD MEMBERS COMPLETE A CONFLICT OF INTEREST STATEMENT WHEN THEY FIRST JOIN. BOARD MEMBERS ARE FULLY AWARE TO DISCLOSE CONFLICTS WHEN THEY INITIALLY ARISE. THE CEO ROUTINELY REVIEWS RELATIONSHIPS FOR CONFLICTS OF INTEREST AND RESEARCHES AND ADDRESSES ANY POTENTIAL CONFLICTS. POTENTIAL CONFLICTS MUST BE DISCLOSED TO THE CEO. PROTECTIVE STEPS TAKEN IN THE CASE OF A CONFLICT OF INTEREST INCLUDE REQUIRING THE INDIVIDUAL TO REFRAIN FROM BEING INVOLVED IN ANY RELATED DECISIONS MADE BY CEDAR VILLAGE OR TO ELIMINATE THE CONFLICT OF INTEREST BY DISPOSING OF THEIR INTEREST IN THE OTHER PARTY. FORM 990, PART VI, SECTION B, LINE 15 CEO COMPENSATION IS SET BY THE COMPENSATION COMMITTEE OF THE BOARD USING OHIO AND AJAS SALARY SURVEYS. THE PROCESS IS COMPLETED AND DOCUMENTED ANNUALLY IN THE COMPENSATION COMMITTEE MEETING MINUTES. OTHER OFFICERS AND KEY EMPLOYEES' SALARIES ARE SET BY THE CEO, WHO WAS DELEGATED THIS AUTHORITY BY THE BOARD AND WHO IS INDEPENDENT RELATED TO THESE COMPENSATION ARRANGEMENTS. LEADING AGE SALARY SURVEYS ARE USED BY THE HUMAN RESOURCES DEPARTMENT IN ORDER TO DETERMINE INDUSTRY COMPENSATION. OTHER OFFICER COMPENSATION DECISIONS ARE DOCUMENTED IN A COMPENSATION REPORT. THE LAST COMPENSATION PROCESS WAS COMPLETED IN 2014. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN MARKET VALUE OF SWAP AGREEMENT -21,505. TRANSFERS TO/FROM CEDAR VILLAGE FOUNDATION 3,869,047. INVESTMENT IN PASS THROUGH ENTITY -482,229. FORM 990, PART XII, LINE 2C: AS IN PRIOR YEARS, THE FINANCE COMMITTEE PERFORMED THE FUNCTIONS OF AN AUDIT COMMITTEE. CEDAR VILLAGE FOUNDATION 5467 CEDAR VILLAGE DR MASON OH 45040 272598846 RELATED PARTY SUPPORT THROUGH INVESTMENT MANAGEMENT AND FUNDRAISING OH 501(C)(3) LINE 11A, I JEWISH HOME OF CINCINNATI INC 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 1 0 1 CEDAR VILLAGE FOUNDATION S 3882781 FMV CEDAR VILLAGE FOUNDATION Q 186495 PAYROLL ALLOCATION CEDAR VILLAGE FOUNDATION L 79705 PAYROLL ALLOCATION CEDAR VILLAGE FOUNDATION A 3600 RENTAL CONTRACT