2014-11-13T16:25:28-06:00 2013-12-31 381357951 PLANTE & MORAN PLLC 1111 SUPERIOR AVENUE SUITE 1250 CLEVELAND OH 44114 990 2013-01-01 341940863 ST LEONARD STLE 9374330480 8100 CLYO ROAD CENTERVILLE OH 45458 TIMOTHY C DRESSMAN EXECUTIVE DIRECTOR 9374397159 2014-11-12 1 JEREMY S HERMAN P00745789 2165231010 2013 2015-11-30 17:44:51Z TIMOTHY C DRESSMAN 8100 CLYO ROAD CENTERVILLE OH 45458 58971140 0 0928 X WWW.STLEONARD.NET X 2000 OH RESPONDING TO THE GOSPEL OF JESUS, ST. LEONARD ASSISTS SENIORS OF ALL FAITHS TO ACHIEVE THEIR HIGHEST LEVEL OF INDEPENDENT BY OPERATING A CONTINUING CARE RETIREMENT COMMUNITY LOCATED ON APPROXIMATELY 240 ACRES IN CENTERVILLE, OHIO. 13 11 671 337 133854 -134607 250004 177946 25375750 29459821 974104 385738 484547 163330 27084405 30186835 0 141186 0 0 12986137 13133311 0 0 0 12487253 14551732 25473390 27826229 1611015 2360606 81550562 84442351 62173859 66006132 19376703 18436219 RESPONDING TO THE GOSPEL OF JESUS, ST. LEONARD ASSISTS SENIORS OF ALL FAITHS TO ACHIEVE THEIR HIGHEST LEVEL OF INDEPENDENCE BY OPERATING A CONTINUING CARE RETIREMENT COMMUNITY LOCATED ON APPROXIMATELY 240 ACRES IN CENTERVILLE, OHIO. 0 0 17289700 141186 29487472 ST. LEONARD IS COMPRISED OF A 150 BED LICENSED SKILLED NURSING CENTER, 125 LICENSED ASSISTED LIVING UNITS, 250 COTTAGE AND GARDEN HOMES, AND 70 APARTMENTS LOCATED IN CENTERVILLE, OHIO. SPECIALIZED UNITS EXIST FOR DEMENTIA CLIENTS IN THE ASSISTED LIVING AREA, THE ADULT DAY CARE AREA, AND THE HEALTH CARE CENTER. 17289700 1 1 0 1 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 31 0 1 671 1 1 1 0 0 0 0 0 0 0 0 0 X 13 11 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 1 0 OH X BRENDA BESCHKE 9374396329 8100 CLYO ROAD CENTERVILLE OH 45458 RICK RYAN PRESIDENT/CEO EX-OFFICIO 1.00 49.00 X X 0 387330 52736 DIANE RAUSCH-HUFFMAN CHAIRPERSON 1.00 10.00 X X 0 0 0 SISTER MARY THILL OSF SECRETARY/TREASURER 1.00 10.00 X X 0 0 0 REVEREND DAVID W NUSS VICE CHAIRPERSON 1.00 10.00 X X 0 0 0 DARLENE M MINNICK TRUSTEE 1.00 10.00 X 0 0 0 NICK P ULRICH TRUSTEE 1.00 10.00 X 0 0 0 DONALD L TURNER TRUSTEE 1.00 10.00 X 0 0 0 JAMES W POPE EX-OFFICIO 1.00 40.00 X 0 780789 72652 CHARLES J EVERETT TRUSTEE 1.00 10.00 X 0 0 0 TERESA FITZPATRICK TRUSTEE 1.00 10.00 X 0 0 0 GARY SCANLON TRUSTEE 1.00 10.00 X 0 0 0 CARL E MCGOOKEY TRUSTEE 1.00 10.00 X 0 0 0 JOHN NIENABER JR TRUSTEE 1.00 10.00 X 0 0 0 TIMOTHY DRESSMAN EXECUTIVE DIRECTOR 40.00 1.00 X 0 173547 17819 EMILY MOORE CONTROLLER 40.00 1.00 X 61486 0 5538 SYLVIA CLASEN EXEC. ASSOC. DIRECTOR (THROUGH 4/30/13) 40.00 1.00 X 125586 0 8531 187072 1341666 157276 1 0 1 0 FUNCTIONAL PATHWAYS 614 MABRY HOOD RD SUITE 301 KNOXVILLE TN 37932 THERAPY SERVICES 954112 1 119347 58599 177946 NET PATIENT REVENUE 623000 24113128 24113128 ASST. LIVING RENT 623990 3944374 3944374 AMORT. ENTRANCE FEES 623990 1066319 1066319 APPLICATION FEES 623990 336000 336000 29459821 244893 244893 28924680 470 28784305 0 140375 470 140845 140845 WELLNESS AND DAY SPA 812900 124786 124786 OPTION INCOME 900099 16085 16085 NEW PHASE INCOME 900099 11566 11566 10893 9068 1825 163330 30186835 29487472 133854 387563 141186 141186 334810 207582 127228 10292019 6381052 3910967 511447 317097 194350 1222005 757643 464362 773030 479279 293751 107586 66703 40883 34363 21305 13058 7862 7862 2565978 1579566 986412 120982 75009 45973 260305 161389 98916 223436 138530 84906 1572369 974869 597500 142919 88610 54309 21017 13031 7986 2651043 1643647 1007396 3168838 1964680 1204158 146330 90725 55605 FOOD PURCHASES 938083 581611 356472 MEDICAL SUPPLIES 807757 500809 306948 BED TAX 651326 403822 247504 PHARMACY 399026 247396 151630 732512 454159 278353 27826229 17289700 10536529 0 2880 46586 3480223 3396933 2267555 3454153 2469517 0 20875 36732 121935 235821 79787286 24311447 53192642 55475839 12424283 14414151 4704645 4831748 2866007 2550388 81550562 84442351 2985253 2475581 11313 15236 40349142 39793718 0 838485 18828151 22883112 62173859 66006132 X 19376703 18436219 19376703 18436219 81550562 84442351 X 2360606 815911 -4117001 X X 0 1 X 1 0 X 122804 329405 549125 29514 177946 1208794 17676784 19843457 20227623 25375750 29459821 112583435 17799588 20172862 20776748 25405264 29637767 113792229 0 0 0 113792229 507829 673827 600404 510091 244893 2537044 507829 673827 600404 510091 244893 2537044 510046 -7340 380630 550663 193177 1627176 18817463 20839349 21757782 26466018 30075837 117956449 0.96470 0.95470 0.02150 0.02710 X PART III, SECTION B, LINE 12 OTHER INCOME CONSISTS OF LAUNDRY INCOME, OPTION INCOME, CROP PROCEEDS, PURCHASE DISCOUNTS, AND GIFT SHOP SALES RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1891 1891 0 PART II-B, LINE 1: PERCENTAGE OF DUES PAID TO THE OHIO HEALTH CARE ASSOCIATION THAT WAS USED FOR LOBBYING IN 2013 WAS 19.01 PERCENT. THIS PERCENTAGE INCLUDES THE DUES PAID TO AMERICAN HEALTH CARE ASSOCIATION THROUGH THE OHIO HEALTH CARE ASSOCIATION. 1223398 1223398 60523564 17294957 43228607 5800845 2600804 3200041 12083246 4415686 7667560 156233 156233 55475839 TRUSTEE HELD FUNDS 4831748 F 4831748 THIRD PARTY REIMBURSEMENT CONTRACTS 196977 REFUNDABLE ENTRANCE FEES 19628339 NONREFUNDABLE ENTRANCE FEES 2795052 INSURANCE CLAIMS RESERVE 149111 DUE TO AFFILIATES 113633 22883112 X PART X, LINE 2: THE COMBINED GROUP CONSISTS MOSTLY OF NONPROFIT ORGANIZATIONS AFFILIATED WITH THE SISTERS. EACH NONPROFIT MEMBER OF THE COMBINED GROUP HAS BEEN GRANTED AN EXEMPTION FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OR SECTION 501(A) OF THE INTERNAL REVENUE CODE. ALLIANCE HEALTH PROVIDERS OF BRAZOS VALLEY, INC. IS A FOR-PROFIT CORPORATION AND FILES A FEDERAL INCOME TAX RETURN ON A SEPARATE-ENTITY BASIS. THERE IS PRESENTLY NO PREMIUM, INCOME, OR CAPITAL GAINS TAXES IMPOSED BY THE GOVERNMENT OF THE CAYMAN ISLANDS, AND IF ANY FORM OF TAXATION WERE TO BE ENACTED IN THE FUTURE, SFH ASSURANCE, LTD HAS BEEN GRANTED AN EXEMPTION UNTIL THE YEAR 2032. THERE ARE NO MATERIAL UNRECORDED TAX LIABILITIES OR UNCERTAIN TAX POSITIONS AT DECEMBER, 31, 2013 OR 2012. 1 FRANCISCAN LIVING COMMUNITIES 5942 RENAISSANCE PLACE SUITE A TOLEDO OH 43623 341892096 501(C)(3) 141186 FUNDING TO SUPPORT OPERATIONS 1 0 1 0 0 0 0 0 0 0 RICK RYAN PRESIDENT/CEO EX-OFFICIO 0 322340 0 32852 0 32138 0 26000 0 26736 0 440066 0 0 JAMES W POPE EX-OFFICIO 0 656090 0 0 0 124699 0 51000 0 21652 0 853441 0 0 TIMOTHY DRESSMAN EXECUTIVE DIRECTOR 0 173547 0 0 0 0 0 0 0 17819 0 191366 0 0 PART I, LINE 3 TIMOTHY DRESSMAN IS COMPENSATED BY FRANCISCAN LIVING COMMUNITIES THROUGH THE USE OF SALARY SURVEYS, REVIEW AND APPROVAL BY THE BOARD ANNUALLY. PART I, LINE 4B THE FOLLOWING INDIVIDUALS PARTICIPATE IN A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN UNDER SECTION 457(F). CURRENT YEAR PAYMENTS, REPORTED IN PART II, COLUMN (B)(III), ARE SUMMARIZED BELOW: RICK RYAN $28,810 JAMES POPE $108,634 A COUNTY OF MONTGOMERY OHIO 316000172 61351QAC3 2010-06-30 40672000 HEALTHCARE AND MULTIFAMILY HOUSING IMPROVEMENT AND REFUNDING 0 0 0 A 40672000 3193691 671040 12402167 813454 6480305 14809695 2011 1 0 1 1 A 0 0 1 0 0 0 0 0 0 A 0 FORM 990, PART VI, SECTION A, LINE 4 EFFECTIVE JANUARY 1, 2013, THE BOARD STRUCTURE FOR ST. LEONARD CHANGED FROM A SEPARATE BOARD TO AN ADVISORY COMMITTEE WITHOUT VOTING RIGHTS. THE BOARD MEMBERS OF FRANCISCAN LIVING COMMUNITIES REPLACED THE PREVIOUS BOARD AND ASSUMED THE CORRESPONDING RIGHTS AND RESPONSIBILITIES. FORM 990, PART VI, SECTION A, LINE 6 FRANCISCAN LIVING COMMUNITIES IS THE SOLE MEMBER OF ST. LEONARD. FORM 990, PART VI, SECTION A, LINE 7A FRANCISCAN LIVING COMMUNITIES HAS THE RESERVED POWER TO: 1) ADOPT OR CHANGE THE PHILOSOPHY, OBJECTIVES, PURPOSES OR ETHICAL OR RELIGIOUS STANDARDS OF THE CORPORATION; 2) REMOVE THE TRUSTEES AT WILL; 3) ELECT, APPOINT AND REMOVE ANY OFFICER AND CHAIRPERSON OF ANY COMMITTEE OF THE CORPORATION; 4) TO AMEND OR REPEAL THE ARTICLES OF INCORPORATION AND THE CODE OF REGULATIONS; 5) TO DISSOLVE OR TERMINATE THE EXISTENCE OF THE CORPORATION OR TO REVOKE ANY PROCEEDING FOR ITS VOLUNTARY DISSOLUTION AND TO DETERMINE THE DISTRIBUTION OF ASSETS UPON ANY APPROVED DISSOLUTION OR TERMINATION; 6)SATISFY ALL REQUIREMENTS APPLICABLE TO NONPROFIT CORPORATIONS UNDER STATE LAW; 7) TAKE ANY ACTION NECESSARY TO CONFORM THE PURPOSES AND ACTIVITIES OF THE CORPORATION WITH THE TRADITIONS, TEACHING AND CANON LAW OF THE ROMAN CATHOLIC CHURCH AS THEY MAY BE IN EFFECT FROM TIME TO TIME; 8) APPROVE ANY TRANSACTION, AGREEMENT, ARRANGEMENT OR CLAIM TO WHICH THE CORPORATION IS A PARTY THAT INVOLVES A POTENTIAL CONFLICT OF INTEREST; 9) TO APPROVE ANY MERGER OR CONSOLIDATION OF THE CORPORATION AND ANY SALE OF SUBSTANTIALLY ALL OF ITS ASSETS; 10) TO AUTHORIZE THE CREATION OF ANY SUBSIDIARY ORGANIZATION OR THE AFFILIATION OF THE CORPORATION WITH ANY OTHER ENTITY FOR THE PURPOSE OF THE JOINT CONDUCT OF BUSINESS OR OTHER PROGRAMS, WHETHER IN THE FORM OF PARTICIPATION IN A CORPORATION, PARTNERSHIP, JOINT VENTURE, CO-TENANCY OR ANY OTHER FORM OF OWNERSHIP OR CONTROL; 11)APPROVE THE CONVEYANCE OF REAL PROPERTY OR THE GRANTING OF MORTGAGES OR TRUST DEED OR THE CREATION OF OTHER LIENS UPON ANY REAL PROPERTY OWNED BY THE CORPORATION; 12) APPROVE CONVEYING ANY TANGIBLE PERSONAL PROPERTY, INCURRING ANY DEBT OR SERIES OF DEBTS, GUARANTEEING OF ANY DEBT OR SERIES OF DEBTS, OR THE GRANTING OF ANY SECURITY INTEREST OR OTHER LIEN IN THE PROPERTY OF THE CORPORATION IN EXCESS OF THE AMOUNT PRESCRIBED FROM TIME TO TIME BY THE MEMBER; 13) APPROVE ANY CAPITAL EXPENDITURE OR GRANT; 14) APPROVE THE ANNUAL OPERATING AND CAPITAL BUDGETS OF THE CORPORATION; 15) APPROVE THE ADDITION OR TERMINATION OF SERVICES; 16) APPROVE THE CORPORATION'S AUDITOR; 17) APPROVE THE CORPORATION'S STRATEGIC PLAN; 18) APPROVE THE POWER OF APPROVAL RESERVED BY THE CORPORATION OVER ACTIONS OF THE GOVERNING BODIES OF ITS SUBSIDIARY ORGANIZATIONS OR AFFILIATED ENTITIES; AND 19) APPROVE ANY OTHER ACT FOR WHICH MEMBERSHIP APPROVAL IS REQUIRED UNDER APPLICABLE CANON OR CIVIL LAW, THE ARTICLES OF INCORPORATION, OR THE CODE OF REGULATIONS. FORM 990, PART VI, SECTION A, LINE 7B FRANCISCAN LIVING COMMUNITIES HAS THE RESERVED POWER TO APPROVE THE ANNUAL OPERATING AND CAPITAL BUDGETS OF ST. LEONARD. FORM 990, PART VI, SECTION B, LINE 11 THE PROCESS OF REVIEWING THE FORM 990 ENTAILS A DETAILED REVIEW BY THE ORGANIZATION'S ACCOUNTING DEPARTMENT. THE GOVERNING BODY RECEIVES AN ELECTRONIC COPY OF THE FORM 990 INCLUDING REQUESTED SCHEDULES, AS ULTIMATELY FILED WITH THE IRS, FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EVERY YEAR, EACH BOARD MEMBER, DEPARTMENT DIRECTOR, AND KEY EMPLOYEE IS GIVEN A QUESTIONNAIRE TO BE FILLED OUT AND SENT TO THE EXECUTIVE DIRECTOR. THE FORM IS REVIEWED AND ACTIONS ARE TAKEN IF A CONFLICT IS IDENTIFIED. A "DESIGNATED PERSON" MEANS ANY MEMBER OF THE BOARD OF THE CORPORATION, ANY MEMBER OF A COMMITTEE OF THE CORPORATION THAT IS AUTHORIZED TO APPROVE TRANSACTIONS OR ASSERT CLAIMS ON BEHALF OF THE CORPORATION, ANY OFFICER OF THE CORPORATION, AND ANY EMPLOYEE OR AGENT OF THE CORPORATION WHO IS AUTHORIZED TO APPROVE TRANSACTIONS OF ASSERT CLAIMS ON BEHALF OF THE CORPORATION. ANY DESIGNATED PERSON WHO HAS A CONFLICT OF INTEREST SHALL DISCLOSE THE CONFLICT OF INTEREST WHEN IT ARISES, AND BEFORE ACTION ON THE TRANSACTION OR CLAIM IN QUESTION. CONFLICTS OF INTEREST INVOLVING THE PRESIDENT OR MEMBERS OF THE BOARD OF THE CORPORATION SHALL BE REPORTED TO THE BOARD, AND CONFLICTS OF INTEREST CONCERNING OTHER DESIGNATED PERSONS SHALL BE REPORTED TO THE PRESIDENT, IN WHICH CASE THE PRESIDENT WILL MAKE THE CONFLICT OF INTEREST KNOWN TO THE BOARD AND ANY APPLICABLE COMMITTEE AT THE NEXT REGULARLY SCHEDULED MEETING. A DESIGNATED PERSON WHO HAS A CONFLICT OF INTEREST ARISING OUT OF OR RELATED TO A TRANSACTION OR CLAIM SHALL BE EXCUSED FROM THE BOARD OR COMMITTEE MEETING BEFORE ANY DELIBERATIONS OR VOTING CONCERNING THE AUTHORIZATION OF THE TRANSACTION OR ASSERTION OF THE CLAIM. FORM 990, PART VI, SECTION B, LINE 15B THE EXECUTIVE DIRECTOR'S COMPENSATION IS PAID BY A RELATED ORGANIZATION, FRANCISCAN LIVING COMMUNITIES. ANNUALLY, AN OUTSIDE CONSULTANT IS HIRED TO COMPLETE AN EXECUTIVE COMPENSATION ANALYSIS FOR THE POSITION OF EXECUTIVE DIRECTOR. THE ANALYSIS COMPARES COMPENSATION OF SIMILARLY QUALIFIED PERSONS IN COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. DURING AN EXECUTIVE SESSION AT A BOARD MEETING, THE BOARD, EXCLUDING THE PRESIDENT, REVIEWS THE ANALYSIS AND THE PRESIDENT'S PERFORMANCE APPRAISAL AND DETERMINES FAIR COMPENSATION FOR THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC IN EITHER THE FINANCE OFFICE OF ST. LEONARD OR THE OFFICE OF THE DIRECTOR OF ST. LEONARD FOUNDATION. FORM 990, PART XI, LINE 9: CHANGE IN ACCOUNTING PRONOUNCEMENT -4,117,001. FORM 990, PART XII, LINE 2C: THE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS FROM THE PRIOR YEAR. FORM 990, SCHEDULE R, PART II THE RELATED TAX EXEMPT ORGANIZATIONS ARE ALL MEMBERS OF GROUP EXEMPTION # 0928. JOSEPH BERNADINE RESIDENCE LLC 8400 ST FRANCIS DRIVE CENTERVILLE OH 45458 461614594 LOW INCOME RENTAL RESIDENTIAL OH -205250 3643086 ST LEONARD ST LEONARD LIMITED PARTNERSHIP (MERGED WITH JBR LLC IN 2013) 88 EAST BROAD STREET SUITE 1800 CENTERVILLE OH 45458 311481761 LOW INCOME RENTAL RESIDENTIAL OH ST LEONARD EXCLUDED 0 1 ALLIANCE HEALTH PROVIDERS OF BRAZOS VALLEY 2801 FRANCISCAN DRIVE BRYAN TX 77802 742466914 PHYSICIAN HOSPITAL ORGANIZATION TX N/A C 0 ST LEONARD CENTER 1 INC (DISSOLVED IN 2013) 8100 CLYO ROAD CENTERVILLE OH 45458 311481764 LOW INCOME RENTAL RESIDENTIAL OH ST LEONARD C -894 -4701 1.00000 1 SFH ASSURANCE LTD SUITE 6 GRAND PAVILION COMMERICAL GRAND CAYMAN KY1- CJ 981056892 INSURANCE CJ N/A C 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ST LEONARD FOUNDATION C 119347 ACTUAL AMOUNTS PAID FRANCISCAN LIVING COMMUNITIES B 141186 ACTUAL AMOUNTS PAID