2015-08-14T12:37:25-05:00 2014-12-31 420714325 MCGLADREY LLP 2000 W DOROTHY LN DAYTON OH 45439 990 2014-01-01 311325015 GRACEWORKS LUTHERAN SERVICES AFFILIATES GROUP RETURN GRAC 9374366885 6430 INNER MISSION WAY DAYTON OH 45459 MICHAEL W ALLEN TREASURER 9374366885 2015-08-13 1 KAREN O CRIM P00368385 9372980201 2014 2016-03-07 17:11:31Z X WILLIS O SERR II 6430 INNER MISSION WAY DAYTON OH 45459 24115915 1 1 5133 X WWW.GRACEWORKS.ORG X TO HELP PEOPLE EXPERIENCE DIGNITY & WHOLENESS IN RELATIONSHIP WITH GOD, FAMILY & COMMUNITY. 19 15 514 397 30726 -39029 216027 87931 21286159 23386207 54966 -21705 815150 633558 22372302 24085991 0 0 0 0 12336432 13337846 0 0 0 11413084 11867455 23749516 25205301 -1377214 -1119310 31981257 31792709 44632095 45561228 -12650838 -13768519 X IN RESPONSE TO JESUS CHRIST, GRACEWORKS LUTHERAN SERVICES HELPS PEOPLE EXPERIENCE DIGNITY AND WHOLENESS IN RELATIONSHIP WITH GOD, FAMILY AND COMMUNITY. 0 0 12106314 13492184 GRACEWORKS ENHANCED LIVING: GRACEWORKS ENHANCED LIVING PROVIDED A SAFE, CARING ENVIRONMENT FOR 161 ADULTS WITH DEVELOPMENTAL DISABILITIES LIVING IN 31 HOMES IN BUTLER, GREENE, HAMILTON AND MONTGOMERY COUNTIES. DAY PROGRAMS IN HAMILTON AND MONTGOMERY COUNTIES PROVIDED RECREATIONAL DAY HABILITATION SERVICES FOR 65 ADULTS WITH DEVELOPMENTAL DISABILITIES. VOLUNTEER SERVICES PROVIDED OPPORTUNITIES FOR 20 VOLUNTEERS TO FAITHFULLY CARE FOR THE NEEDS OF THOSE WHOM WE SERVE THROUGH 714 HOURS OF VARIOUS SUBSIDIZED CHARITABLE SERVICES. 7071370 7174894 GRACEWORKS HOUSING SERVICES: GRACEWORKS HOUSING SERVICES PROVIDED AFFORDABLE HOUSING FOR 691 ELDERLY OR DISABLED INDIVIDUALS WITH LIMITED FINANCIAL RESOURCES IN 18 APARTMENT COMMUNITIES IN OHIO, INDIANA AND KENTUCKY. ON-SITE EMPLOYEES WORKED TO ESTABLISH CARING AND STABLE ENVIRONMENTS IN WELL-MAINTAINED AND CONVENIENTLY LOCATED APARTMENT BUILDINGS. SERVICE COORDINATORS HELPED RESIDENTS FIND AND OBTAIN NEEDED SERVICES TO ALLOW THEM TO AGE IN PLACE. VOLUNTEER SERVICES PROVIDED OPPORTUNITIES FOR 377 VOLUNTEERS TO FAITHFULLY CARE FOR THE NEEDS OF THOSE WHOM WE SERVE THROUGH 14,277 HOURS OF VARIOUS SUBSIDIZED CHARITABLE SERVICES. GRACEWORKS HOUSING SERVICES PROVIDED OVER $900,000 IN UNCOMPENSATED CHARITABLE SERVICES DURING THE PERIOD TO PEOPLE WITH LIMITED RESOURCES. 2055080 2535599 GRACEWORKS AT HOME: HEALTH AT HOME, LLC, A PROGRAM OF GRACEWORKS AT HOME, PROVIDED HEALTH AND THERAPY SERVICES FOR 549 INDIVIDUALS IN THEIR HOMES. GRACEWORKS AT HOME PROVIDED 1,387 OLDER ADULTS OF BETHANY VILLAGE AND THE SURROUNDING COMMUNITY WITH 58,553 HOURS OF PERSONAL CARE AND PRIVATE TRANSPORTATION SERVICES AND HAD 555 EPISODES OF SKILLED HOME CARE. GRACEWORKS AT HOME PERSONAL CARE AIDES ASSIST WITH HOUSEHOLD TASKS SUCH AS LAUNDRY, LIGHT HOUSEKEEPING AND MEALS AS WELL AS BATHING, DRESSING AND MEDICATION REMINDERS AND COMPANIONSHIP FOR OLDER ADULTS OR RESPITE FOR FAMILY CAREGIVERS. 349410 183530 BETHANY COMMONS AT YANKEE TRACE: BETHANY COMMONS AT YANKEE TRACE PROVIDED INDEPENDENT LIVING FOR 10 SENIORS RESIDING IN 10 UNITS IN AN AGE-RESTRICTED (AGE 55 AND OLDER) RESIDENTIAL COMMUNITY. THESE SENIORS PARTICIPATE IN ACCESS TO THE CONTINUUM OF CARE AT BETHANY VILLAGE. 349410 183530 21582174 1 1 0 1 0 0 0 0 1 0 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 1 124 0 514 1 1 1 0 0 0 0 0 0 0 X 19 15 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 X MICHAEL W ALLEN TREASURER 9374366885 6430 INNER MISSION WAY DAYTON OH 45459 WILLIS O SERR II BOARD - PRESIDENT 14.00 26.00 X X 0 404822 24097 MICHAEL W ALLEN BOARD - TREASURER 14.00 26.00 X X 0 225961 46376 JUDY A BUDI BOARD - VICE PRESIDENT 20.00 20.00 X X 0 199380 55344 REV JAMES V BOSSE BOARD - SECRETARY 10.00 30.00 X X 0 157889 85172 LISA A ARRINGTON DIRECTOR 1.00 5.00 X 0 0 0 SALLY D BEALS DIRECTOR 1.00 5.00 X 0 0 0 MARJORIE W MCDANIEL-BURNETT DIRECTOR 0.10 X 0 0 0 EDWARD A DIXON DIRECTOR 0.10 X 0 0 0 GERALD ELLIS DIRECTOR 0.10 X 0 0 0 LORETTA GOODSON DIRECTOR 0.10 X 0 0 0 JUDY A KALTHOFF DIRECTOR 1.00 5.00 X 0 0 0 MICHAEL G LEESMAN DIRECTOR 1.00 5.00 X 0 0 0 RONALD A LONG DIRECTOR 1.00 5.00 X 0 0 0 BONNIE R PARISH DIRECTOR 0.10 X 0 0 0 DEBBIE WATTS ROBINSON DIRECTOR 0.10 X 0 0 0 VIOLET G SHARPE DIRECTOR 1.00 5.00 X 0 0 0 JEFFREY R TEETERS DIRECTOR 1.00 6.00 X 0 0 0 KENNETH M WATSON DIRECTOR 0.10 X 0 0 0 RONALD D WINE DIRECTOR 1.00 5.00 X 0 0 0 DANNY T ALLEN PHYSICAL THERAPIST 40.00 X 102065 0 19250 DEBORAH R LYLE ADMINISTRATOR 40.00 X 114100 0 6034 BONNIE J SMITH ADMINISTRATOR 40.00 X 115203 0 9877 331368 988052 246150 3 0 1 0 ARCON BUILDERS LTD 7824 ALT ST RT 49 ARCANUM OH 45304 CONSTRUCTION SERVICES 480711 OBERER THOMPSON 4197 RESEARCH BOULEVARD BEAVERCREEK OH 45430 CONSTRUCTION SERVICES 135665 ALLSCRIPTS HEALTHCARE LLC 8529 SIX FORKS ROAD RALEIGH NC 27815 COMPUTER SOFTWARE SERVICES 132579 3 87931 87931 FEES FROM GOVERNMENT 900099 12549580 12549580 MEDICARE/MEDICAID 623990 6173600 6173600 TENANT RENTALS 531110 2134816 2134816 RESIDENT FEES 623000 1749518 1749518 CARE OF DEVELOPMENT DISABLED 623000 778693 778693 23386207 3869 3869 4350 29924 -25574 -25574 -25574 DEBT EXTINGUISHMENT 900099 250000 250000 MAINTENANCE REVENUE 900099 116006 116006 ADJUST SETTLEMENT RESERVE 900099 81000 81000 186552 30726 155826 633558 24085991 23386207 30726 581127 10352506 9587343 765163 235595 210300 25295 1867409 1704724 162685 882336 823685 58651 44394 17574 26820 126357 90073 36284 119401 31895 87506 360762 274958 85804 3345610 3254357 91253 264090 207370 56720 80574 44939 35635 1987188 1945718 41470 150011 125031 24980 ADMIN & GENERAL 2182756 194346 1988410 REPAIR & MAINTENANCE 1096574 1081594 14980 WORKSHOP FEES 836035 836035 FOOD 456108 456108 817595 696124 121471 25205301 21582174 3623127 0 1664074 1808245 4216795 4377943 203626 182534 44217630 23939127 19855802 20278503 6040960 5145484 31981257 31792709 12249065 13983505 7720000 7720000 804522 527801 289273 256371 23569235 23073551 44632095 45561228 X -12650838 -13768519 -12650838 -13768519 31981257 31792709 X -1119310 1629 X X 0 1 X 1 1 1 X 32157 65318 157277 216027 87931 558710 18536888 19691407 20540149 21286159 23386207 103440810 18569045 19756725 20697426 21502186 23474138 103999520 2650 2640 2375 1795 1450 10910 0 2650 2640 2375 1795 1450 10910 103988610 6187 4266 3472 3584 3869 21378 6187 4266 3472 3584 3869 21378 1206753 720858 536362 784659 602832 3851464 19781985 20481849 21237260 22290429 24080839 107872362 0.96400 0.92260 0.00020 0.00030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 0 0 1 1741 1741 0 PART II-B, LINE 1: THE ORGANIZATION OCCASIONALLY CONTACTS LEGISLATORS ENCOURAGING THEM TO SUPPORT POSITIONS CONSISTENT WITH ITS MISSION AND SERVICE ACTIVITIES. ISSUES CAN INCLUDE MEDICARE AND MEDICAID FUNDING, VARIOUS GOVERNMENT PROGRAM CHANGES, LONG-TERM CARE INSURANCE, ETC. EXPENDITURES FOR LOBBYING ARE VERY SMALL AND IMMATERIAL. THE ORGANIZATION ALSO PAYS DUES TO THE VALUES AND FAITH ALLIANCE, LEADINGAGE, AND THE AMERICAN NETWORK OF COMMUNITY OPTIONS AND RESOURCES. THE PORTION OF THESE DUES ALLOCABLE TO LOBBYING EFFORTS IN 2014 IS $1,000, $667, AND $74, RESPECTIVELY. 0 1 X 1488489 1488489 26813147 23939127 2874020 7193741 7193741 6282790 6282790 2439463 2439463 20278503 ASSETS WHOSE USE IS LIMITED 2327515 INTER-COMPANY INVESTMENT 1239606 CAPITAL PROJECTS IN PROGRESS 329597 TENANT SECURITY DEPOSITS, INTANGIBLES, M.I.P RESERVES, INSURANCE RESERVES 1248766 5145484 X PART IV, LINE 2B: THE ORGANIZATION HOLDS A SMALL AMOUNT OF PERSONAL FUNDS FOR SOME RESIDENTS. THE MONEY IS USED TO PAY VARIOUS BILLS ON BEHALF OF THESE RESIDENTS. IN ADDITION, THE ORGANIZATION ALSO HOLDS TENANT DEPOSITS. IN ACCORDANCE WITH THE REGULATORY AGREEMENT WITH HUD, THE CORPORATION IS REQUIRED TO MAINTAIN A TENANT SECURITY DEPOSIT TRUST ACCOUNT. THE AMOUNT MUST AT ALL TIMES BE EQUAL TO OR EXCEED THE AGGREGATE OF ALL OUTSTANDING OBLIGATIONS TO TENANTS FOR REFUNDABLE SECURITY DEPOSITS. THE TENANT SECURITY DEPOSIT FUNDS CONSIST OF CASH. BEGINNING BALANCE $171,913 ADDITIONS DURING THE YEAR 39,661 DISTRIBUTIONS DURING THE YEAR (30,535) INTEREST EARNED DURING THE YEAR 92 ENDING BALANCE $181,131 PART X, LINE 2: INCOME TAX FOOTNOTE FROM THE DECEMBER 31, 2014 AUDITED FINANCIAL STATEMENTS: THE ORGANIZATION AND SUBSTANTIALLY ALL OF ITS AFFILIATES ARE TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAX IS REQUIRED. LYR DEVELOPMENT, INC. IS A FOR-PROFIT OHIO CORPORATION THAT IS 100% OWNED BY BETHANY COMMONS AT YANKEE TRACE. LYR DEVELOPMENT, INC. HAD NO TAXABLE INCOME FOR 2014 OR 2013. ISSUES IMPACTING THE TAX-EXEMPT STATUS OF THE ORGANIZATION OR TAX POSITIONS RELATED TO POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME COULD RESULT IN UNCERTAIN TAX POSITIONS. THE ORGANIZATION DOES NOT RECORD A LIABILITY FOR THE ASSOCIATED TAX BENEFIT OF A TAX POSITION IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON TECHNICAL MERITS. AT DECEMBER 31, 2014 AND 2013, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2011. X 0 0 X X X X 0 1 0 0 0 0 0 0 0 WILLIS O SERR II BOARD - PRESIDENT 0 394948 0 0 0 9874 0 10400 0 13697 0 428919 0 0 MICHAEL W ALLEN BOARD - TREASURER 0 223902 0 0 0 2059 0 39808 0 6568 0 272337 0 0 JUDY A BUDI BOARD - VICE PRESIDENT 0 198416 0 0 0 964 0 38745 0 16599 0 254724 0 0 REV JAMES V BOSSE BOARD - SECRETARY 0 156310 0 0 0 1579 0 37086 0 48086 0 243061 0 0 PART I, LINE 1A A HOUSING ALLOWANCE IS PROVIDED TO REV. JAMES V. BOSSE. PART I, LINE 4B WILLIS O. SERR II - NON QUALIFIED DEFERRED COMPENSATION PLAN, SECTION 457(B): $5,518; MICHAEL W. ALLEN, REV. JAMES V. BOSSE AND JUDY A. BUDI - NON QUALIFIED DEFERRED COMPENSATION PLAN, SECTION 409A: $30,770 FORM 990, PART VI, SECTION A, LINE 6 GRACEWORKS LUTHERAN SERVICES IS EITHER THE SOLE MEMBER OR THE CONTROLLING MEMBER OF EACH OF THE AFFILIATES INCLUDED IN THIS GROUP RETURN. FORM 990, PART VI, SECTION A, LINE 7A GRACEWORKS LUTHERAN SERVICES DETERMINES WHO SERVES ON EACH AFFILIATE'S GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 ANNUALLY, THE FORM 990 IS PROVIDED TO THE COMPANY'S CEO, VP - FINANCE & FACILITIES, AND OTHER SENIOR STAFF FOR AN IN-DEPTH REVIEW OF THE RETURN PRIOR TO THE TIME OF FILING FORM 990 WITH THE IRS. THE FORM 990 IS ALSO PROVIDED TO EACH VOTING MEMBER OF THE GOVERNING BODY OF THE ORGANIZATION IN AN ANNUAL MEETING PRIOR TO THE TIME OF FILING FORM 990. EACH VOTING MEMBER IS GIVEN THE OPPORTUNITY TO REVIEW AND COMMENT ON THE FORM. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES SELF-DISCLOSURE OF ANY CONFLICTS OF INTEREST ON AN ON-GOING BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS WILL CONDUCT A WRITTEN ASSESSMENT OF THE PERFORMANCE OF THE CEO AT LEAST ANNUALLY. SUCH ASSESSMENT WILL NORMALLY BE CONDUCTED DURING THE FIRST QUARTER OF THE CALENDAR YEAR AFTER DATA RELATED TO ORGANIZATIONAL PERFORMANCE FOR THE PRIOR YEAR IS COMPILED AND PUBLISHED. ALL MEMBERS OF THE BOARD OF DIRECTORS SHOULD PARTICIPATE IN SUCH ASSESSMENT AND THE INPUT OF THE CEO SHOULD BE SOUGHT AND CONSIDERED. THE BOARD OR ITS DESIGNATED REPRESENTATIVES WILL MEET WITH THE CEO TO COMMUNICATE THE RESULTS OF SUCH ASSESSMENT. UPON COMPLETION OF THE ANNUAL WRITTEN EVALUATION OF THE CEO, THE BOARD OF DIRECTORS WILL CONSIDER ADJUSTMENTS TO THE COMPENSATION OF THE CEO. THE BOARD CHAIR IS THE COORDINATOR OF THIS PROCESS. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS WILL SELECT A QUALIFIED COMPENSATION CONSULTANT TO PROVIDE PROFESSIONAL SERVICES TO THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE WILL WORK WITH THE CONSULTANT TO COMPILE INFORMATION CONCERNING COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS, BOTH TAXABLE AND TAX-EXEMPT, FOR FUNCTIONALLY COMPARABLE POSITIONS. THE CONSULTANT WILL CONSIDER THE AVAILABILITY OF SIMILAR SERVICES BOTH REGIONALLY AND NATIONALLY AND REVIEW CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS. CONSIDERING THE AVAILABILITY OF RESOURCES AND PERFORMANCE OF THE CEO, THE BOARD OF DIRECTORS WILL ESTABLISH A REASONABLE AND FAIR LEVEL OF COMPENSATION FOR THE CEO, INCLUDING APPROPRIATE BENEFITS, THAT IS CONSISTENT WITH THE COMPENSATION PHILOSOPHY OF THE ORGANIZATION AND WILL NOT RESULT IN AN EXCESS BENEFIT TRANSACTION AS DEFINED BY THE INTERNAL REVENUE SERVICE. THE ACTIONS OF THE BOARD OF DIRECTORS REGARDING COMPENSATION WILL BE RECORDED IN CONFIDENTIAL MINUTES OF THE MEETINGS AT WHICH SUCH MATTERS ARE CONSIDERED. NORMALLY THIS PROCESS SHOULD BE COMPLETED DURING THE FIRST QUARTER OF A CALENDAR YEAR. UPON COMPLETION OF THE PROCESS, THE BOARD CHAIR WILL INFORM THE CEO IN WRITING OF THE DECISION OF THE BOARD OF DIRECTORS. THE TOTAL COMPENSATION OF THE CEO WILL BE DOCUMENTED IN A MEMORANDUM SIGNED BY THE BOARD CHAIR AND THE CEO. THE CEO IS RESPONSIBLE AND ACCOUNTABLE TO THE BOARD OF DIRECTORS FOR THE FAIR COMPENSATION OF ALL OTHER EMPLOYEES. AT LEAST ANNUALLY, THE CEO WILL REVIEW WITH THE EXECUTIVE COMMITTEE THE COMPENSATION OF ALL EMPLOYEES WHO ARE OFFICERS OF GRACEWORKS LUTHERAN SERVICES AND THE COMPENSATION OF ALL EMPLOYEES WHO EARN COMPENSATION ABOVE A THRESHOLD AMOUNT SET FROM TIME TO TIME BY THE EXECUTIVE COMMITTEE. AS PART OF SUCH REVIEW, THE CEO WILL DEMONSTRATE THE REASONABLENESS OF SUCH COMPENSATION IN LIGHT OF EACH INDIVIDUAL'S PERFORMANCE AND COMPARABILITY DATA RELATED TO EACH INDIVIDUAL'S POSITION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. AN UNAUDITED FINANCIAL STATEMENT IS PUBLISHED WITH THE ORGANIZATION'S ANNUAL REPORT WITH INSTRUCTIONS ON HOW TO REVIEW THE AUDITED FINANCIAL STATEMENTS ONCE THEY ARE AVAILABLE. THE ANNUAL REPORT IS MAILED TO INDIVIDUALS IN THE COMMUNITY AND POSTED ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XI, LINE 9: OHIO AGING SERVICES NETWORK LLC K-1 1,629. FORM 990, PART XII, LINE 2C: NEITHER THE ORGANIZATION'S AUDIT OVERSIGHT PROCESS NOR ITS PROCESS FOR SELECTION OF AN INDEPENDENT ACCOUNTANT HAS CHANGED DURING THE TAX YEAR. 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