2014-11-14T15:54:52-06:00 2014-06-30 KPMG LLP 191 West Nationwide Blvd Ste 500 Columbus OH 432152568 990 2013-07-01 201255734 JobsOhio Beverage System % KEVIN A GIANGOLA SECRETARY JOBS 6142246446 41 SOUTH HIGH STREET Suite 1500 COLUMBUS OH 432156104 JOHN MINOR President 6142246446 2014-11-15 true PHILIP B BARTLETT P01299075 6142246446 2013 2015-11-30 17:44:51Z JOHN MINOR 41 SOUTH HIGH ST SUITE 1500 COLUMBUS OH 432156104 916734143 false X N/A X 2004 OH SEE SCHEDULE O 5 3 4 3 0 3098756 0 0 0 12949 30275 153694670 390285886 156806375 390316161 187258351 100000000 0 0 357647 0 0 0 0 99989523 232714618 287605521 332714618 -130799146 57601543 1508750612 1564755749 1637430081 1646327081 -128679469 -81571332 TO LESSEN THE BURDENS OF GOVERNMENT OF THE STATE OF OHIO BY CARRYING ON JOB CREATION ACTIVITIES, PROVIDING GRANTS TO JOBSOHIO, AND CARRYING OUT THE FUNCTIONS OF CHAPTER 4313, OHIO REVISED CODE. false false 175406437 390285886 OPERATION OF SPIRITUOUS LIQUOR FRANCHISE TO LESSEN THE BURDENS OF GOVERNMENT. 100000000 100000000 Restrictive Grants JobsOhio: Restrictive grants to JobsOhio to support JobsOhio's economic development activities. 132620 275539057 true false false false false false false false false false false false false false true false true false false false false false false false false false false true false true true true false true false false false false false false false false false false false false true false true false true 154 0 true 4 true false false false false false false false false false false X 5 3 true false false false true true false true false true false true true true true false false false false false X KEVIN A GIANGOLA SECRETARY 6142246446 41 SOUTH HIGH ST Columbus OH 43215 James Boland Board Member,Chairman of Board 1.0 1.0 X X John Minor Board Member, President 1.0 40.0 X X 0 222524 13372 Betty Montgomery Board Member 1.0 X Theodore L Adams Board Member 1.0 X Kevin A Giangola Board Member, Secretary-Treasu 1.0 40.0 X X 121274 6635 David Wilhelm Board Member 1.0 X 0 343798 20007 0 false true false Squire Sanders US LLP 425 Walnut St Cincinnati OH 45264 Legal 2419458 KROGER LIMITED PARTNERSHIP PO BOX 305103 Nashville TN 37230 Sales 949547 AT XPRESS LLC 1033 Brentnell Ave Columbus OH 43219 Freight 924243 FRED W ALBRECHT GROCERY CO 2700 GILCHRIST RD Akron OH 44305 Sales 698152 Deloitte Touche LLP PO Box 7247-6446 Philadelphia PA 19170 Consultant 594461 53 0 0 30275 30275 0 0 0 0 0 0 0 0 916703868 526417982 390285886 390285886 0 390316161 390285886 30275 X 100000000 100000000 0 0 0 0 0 0 0 0 0 446879 446879 91259 41752 49507 274310 269801 4509 0 0 0 0 0 43080 43080 0 0 0 0 0 0 57078465 57078465 0 55196963 55196963 268424 268424 Commission Expense 49683256 49683256 Liquor Gallonage Tax 41871469 41871469 Service Fees 13598291 13598291 Deferred Payment Expense 14029602 14029602 132620 132620 332714618 275539057 57175561 0 32847595 21598905 53901191 187477941 0 0 415078 385056 0 0 0 0 0 0 50659701 52105835 3508307 1459641 0 0 0 0 0 0 0 1367418740 1301728371 0 0 1508750612 1564755749 42885068 50061707 0 0 0 0 471599462 470406467 0 0 0 0 1122531589 1105895000 0 0 413962 19963907 1637430081 1646327081 X 0 0 0 0 -128679469 -81571332 -128679469 -81571332 1508750612 1564755749 X 57601543 -10493406 X false true X false false X 2917349 3171655 11318539 3098756 0 20506299 360395741 916703868 1277099609 0 0 0 2917349 3171655 11318539 363494497 916703868 1297605908 0 0 0 1297605908 2 875 12949 30275 44101 0 2 875 12949 30275 44101 0 0 2917349 3171657 11319414 363507446 916734143 1297650009 0.99992 0.99992 0.00003 0.00008 X 0 ACCRUED INTEREST ON NOTE PAYABLE 19963907 19963907 916703868 916703868 -526387707 -526387707 390316161 859102325 526387707 526387707 332714618 332714618 Part XI, Line 4b Reported as in audited financial statements: Cost of Goods Sold (526,417,982) Nonoperating Investment Income 30,275 ----------- Total (526,387,707) =========== Part XII, Line 2d Reported as in audited financial statements: Cost of Goods Sold 526,417,982 Nonoperating Investment Income (30,275) ----------- Total 526,387,707 =========== true JOBSOHIO 41 SOUTH HIGH STREET COLUMBUS OH 43215 452798687 501(c)(4) 100000000 Cash Economic Development 1 SCHEDULE I, PART I, LINE 2 GRANTS ISSUED BY JOBS DURING THE TAX YEAR WERE ISSUED TO JOBSOHIO AND WERE RESTRICTED TO USE FOR THE LAWFUL PURPOSES FOR WHICH JOBSOHIO WAS ESTABLISHED, I.E., PROMOTION OF economic development, job creation, job retention, job training, workforce development, and the retention of current and recruitment of new business to the state of Ohio. THREE OF THE FIVE MEMBERS OF THE JOBS BOARD OF DIRECTORS ARE OFFICERS OF JOBSOHIO AND ARE IN A POSITION TO CONSTANTLY MONITOR THE USE OF GRANT FUNDS BY JOBSOHIO. IN ADDITION, ACCOUNTING STAFF PERFORMING WORK ON BEHALF OF JOBS WORK WITH JOBSOHIO ACCOUNTING STAFF AND ARE IN A POSITION TO CONTINUALLY EVALUATE COMPLIANCE BY JOBSOHIO WITH THE RESTRICTIONS APPLICABLE TO THE GRANTS AT ISSUE. false false false false false false false false false John Minor Board Member, President 0 222524 0 0 0 13372 0 235896 0 0 PART I, LINE 3 The organization relied on a related organization, JobsOhio, for determining the compensation of the organization's top management official (President, John Minor). A JobsOhio Beverage System on behalf of Ohio 201255734 47770VAK6 2013-02-01 464453375 Economic Development false true false A 0 0 464453357 0 0 0 1530754 0 0 0 0 0 2017 true true false true A false false false false 1.00000 1.00000 false false false true A false true false false 0 false 0 true true A true Part II, Line 3 THE PROCEEDS OF THE BONDS ARE FINANCING NUMBEROUS PROJECTS, THE LAST OF WHICH IS EXPECTED TO BE COMPLETED BY JUNE 30,2017 Form 990, Part I, Line 1 ORGANIZATION'S MISSION: TO LESSEN THE BURDENS OF GOVERNMENT OF THE STATE OF OHIO BY CARRYING ON JOB CREATION ACTIVITIES, PROVIDING GRANTS TO JOBSOHIO AND CARRYING OUT THE FUNCTIONS OF CHAPTER 4313, OHIO REVISED CODE. Form 990, Part VI, Line 2 JOHN MINOR, A DIRECTOR AND OFFICER OF JOBS, AND JAMES BOLAND, A DIRECTOR AND OFFICER OF JOBS, WERE SIMULTANEOUSLY DIRECTORS AND OFFICERS OF JOBSOHIO. KEVIN GIANGOLA, A DIRECTOR AND OFFICER OF JOBS, WAS AN OFFICER OF JOBSOHIO SIMULTANEOUSLY WITH JOHN MINOR'S AND JAMES BOLAND'S TENURES AS DIRECTORS AND OFFICERS OF JOBSOHIO. FORM 990, PART VI, LINES 6 AND 7A AS SPECIFIED IN THE ARTICLES OF INCORPORATION, JOBS IS A MEMBERSHIP ORGANIZATION. THE SOLE MEMBER OF THE CORPORATION IS JOBSOHIO, A NON-PROFIT CORPORATION FORMED UNDER CHAPTERS 1702 AND 187 OF THE OHIO REVISED CODE. JOBSOHIO IS A 501(C)(4) ORGANIZATION FORMED TO PROMOTE ECONOMIC DEVELOPMENT, JOB CREATION, JOB RETENTION, JOB TRAINING, AND THE RECRUITMENT OF BUSINESS TO THE STATE OF OHIO. FORM 990, PART VI, LINE 9 BETTY MONTGOMERY 6530 WEST CAMPUS OVAL SUITE 210 NEW ALBANY, OH 43054 THEODORE L. ADAMS L BRANDS, INC. THREE LIMITED PARKWAY COLUMBUS, OH 43230 FORM 990, PART VI, LINE 11B THE FORM 990 IS SUBMITTED TO THE SECRETARY AND TREASURER FOR REVIEW. SUBSEQUENT TO HIS APPROVAL, IT IS SUBMITTED TO THE PRESIDENT FOR REVIEW AND APPROVAL. COPIES OF THE FORM 990 ARE PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING THE RETURN. ADDITIONALLY, JOBS EMPLOYS KPMG TO REVIEW THE RETURN AND PROVIDE GUIDANCE IN IDENTIFYING ERRORS IN THE RETURN SUBMISSION AND FEEDBACK ON QUANTITATIVE AND QUALITATIVE RESPONSES. FORM 990, PART VI, LINE 12C ANNUAL DISCLOSURE: ANNUALLY, EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; HAS READ AND UNDERSTANDS THE POLICY; HAS AGREED TO COMPLY WITH THE POLICY; AND, UNDERSTANDS THAT THE CORPORATION IS A TAX-EXEMPT ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. PERIODIC REVIEWS: TO ENSURE THAT THE CORPORATION OPERATES IN A MANNER CONSISTENT WITH ITS NONPROFIT PURPOSES AND THAT IT DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS STATUS AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: 1.WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE AND ARE THE RESULT OF ARM'S LENGTH BARGAINING. 2.WHETHER PARTNERSHIP AND JOINT VENTURE ARRANGEMENTS OF THE CORPORATION CONFORM TO WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE PAYMENTS FOR GOODS AND SERVICES, FURTHER THE CORPORATION'S CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT OR IMPERMISSIBLE PRIVATE BENEFIT. 3.WHETHER AGREEMENTS WITH VENDORS, SERVICE PROVIDERS AND OTHER THIRD PARTIES FURTHER THE CORPORATION'S CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT OR IMPERMISSIBLE PRIVATE BENEFIT. DUTY TO DISCLOSE: IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST AND MUST BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS: AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETINGS WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF NO CONFLICT OF INTEREST EXISTS, THE INTERESTED PERSON MAY PARTICIPATE IN A DISCUSSION OF AND VOTE ON THE TRANSACTION OR ARRANGEMENT IN QUESTION. IF A CONFLICT OF INTEREST DOES EXIST, THE PROCEDURES DETAILED BELOW SHALL BE FOLLOWED. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST: 1.AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER SUCH PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST. 2.THE CHAIRMAN OF THE BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. 3.AFTER EXERCISING DUE DILIGENCE, THE BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. 4.IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO THE CORPORATION AND SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION. FORM 990, PART VI, LINE 19 THE CORPORATION'S ARTICLES OF INCORPORATION ARE FILED WITH THE OFFICE OF THE OHIO SECRETARY OF STATE AND ARE A MATTER OF PUBLIC RECORD AVAILABLE ONLINE. THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 24D DEFERRED PAYMENT EXPENSE IS REFERRED TO IN THE FRANCHISE TRANSFER AGREEMENT DATED FEBRUARY 1, 2013 AND IS DEFINED AS SUPPLEMENTAL PAYMENTS TO THE STATE OF OHIO BASED UPON A FORMULA SPECIFIED IN THAT AGREEMENT. JOBSOHIO BEVERAGE SYSTEM IS REQUIRED TO MAKE A CASH PAYMENT TO THE STATE THAT IS CALCULATED BASED ON THE SPECIFIED FORMULA. FORM 990, PART XI, LINE 9 Restatement Due to implementation of GASB 65, ($10,493,406) "Items Previously Reported as Assets and Liabilities" for deferred bond issuance costs. JobsOhio 41 S High Street Suite 1500 Columbus OH 43215 452798687 Econ Develop OH 501(c)(4) false false true false false false false false false false false true false true true true false false false false JobsOhio b 100000000 cash JobsOhio k,n 183121 cost JobsOhio m,o 263758 cost