2013-03-14T11:41:35-05:00 2012-04-30 HOWARD WERSHBALE & CO 23240 CHAGRIN BLVD CLEVELAND OH 441225450 990 2011-05-01 340714356 THE AM MCGREGOR HOME % SOPHIA DIMENT AMMC 2168518200 14900 PRIVATE DRIVE EAST CLEVELAND OH 44112 ANN M CONN 2013-03-11 true Joseph C Sbrocco CPA 2168311200 2011 2016-03-07 17:11:31Z ANN CONN 14900 PRIVATE DRIVE EAST CLEVELAND OH 44112 49597958 false X www.mcgregoramasa.org X 1904 OH THE MCGREGOR HOME EXISTS TO PROVIDE A SUPERIOR RESIDENCE IN EAST CLEVELAND FOR INDIVIDUALS IN NEED TO AGE SUCCESSFULLY IN "A PLACE THEY CALL HOME." 14 14 376 281 0 569805 516321 14812840 14391173 5391951 4343060 -8357 -8416 20766239 19242138 5500 350 0 0 9438363 9482779 0 0 0 11283170 11553903 20727033 21037032 39206 -1794894 127618741 119034319 53743916 55235056 73874825 63799263 THE MCGREGOR HOME EXISTS TO PROVIDE A SUPERIOR RESIDENCE IN EAST CLEVELAND FOR INDIVIDUALS IN NEED TO AGE SUCCESSFULLY IN "A PLACE THEY CALL HOME." false false 18829710 350 14391173 PROVIDED 65,001 RESIDENT DAYS OF CARE DURING THE YEAR. SERVED THE ELDERLY IN THE CITY OF EAST CLEVELAND, OHIO WITH DIGNIFIED CARE IN GRACIOUS SURROUNDINGS. OFFERED LIVING ARRANGEMENTS FROM ASSISTED CARE TO NURSING PLUS A UNIT DESIGNED TO SERVE THE SPECIAL NEEDS OF MEMORY IMPAIRED RESIDENTS AND A TEMPORARY CARE PROGRAM. PROVIDED NO-COST OR REDUCED COST CARE TO RESIDENTS WHO MEET CERTAIN SPECIFIED CRITERIA UNDER ITS CHARITY CARE POLICY. OFFERED A STIMULATING VARIETY OF SOCIAL ACTIVITIES AND CULTURAL PROGRAMS TO ITS RESIDENTS. PROVIDED A SAFE AND SECURE ENVIRONMENT WHILE MAXIMIZING THE RESIDENTS' INDEPENDENCE AND SELF-ESTEEM. ALSO, PROVIDED AN IDEAL ENVIRONMENT FOR A FULL AND HAPPY LIFESTYLE. 18829710 true true false false false false false false true true true false false true true false true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false true true true false false true 114 0 true 376 true false false false false false false false false false false X 14 14 true true false false true false false true true false false true true true true false true true true false OH X SOPHIA DIMENT 2168518200 14900 PRIVATE DRIVE EAST CLEVELAND OH 44112 X DAVID N SMITH 1.0 X X 0 0 0 JANE K MEYER 1.0 X 0 0 0 DAVID P HANDKE JR 1.0 X X 0 0 0 ANDREW L FABENS III 1.0 X X 0 0 0 MALCOLM M CUTTING 1.0 X 0 0 0 ROBERTA R MCNAMARA 1.0 X 0 0 0 HUMBERTO SANCHEZ 1.0 X 0 0 0 DR MEGAN MCNAMARA 1.0 X 0 0 0 DIANA LYNN MORRIS 1.0 X 0 0 0 JOHN MOODY 1.0 X 0 0 0 KIM REYNOLDS 1.0 X 0 0 0 D KIRK NEISWANDER 1.0 X 0 0 0 GEOFF HAUCK 1.0 X 0 0 0 COLLEEN SWEENEY 1.0 X 0 0 0 R ROBERTSON HILTON 12.0 X 264212 0 22786 ANN M CONN 12.0 X 141172 0 19035 ELIZABETH RIBAR 38.0 X 122930 0 15466 TANGI MCCOY X 147008 0 14974 675322 0 72261 4 false true false MORRISON MANAGEMENT SPECIALISTS 5801 PEACHTREE DUNWOODY ROAD ATLANTA GA 30342 DINING SERVICES 1167809 GENESIS REHABILITATION SERVICES 101 East State Street KENNETT SQUARE PA 19348 therapy Services 1099315 MEDICAL MUTUAL OF OHIO PO BOX 951922 CLEVELAND OH 44193 MEDICAL SERVICES 943703 PHARMERICA 1750 E HIGHLAND ROAD TWINSBURG OH 44087 PHARMACY SERVICES 516297 MCKESSON MEDICAL-SURGICAL PO BOX 630693 CINCINNATI OH 452630693 MEDICAL SUPPLIES 203204 5 516321 516321 RESIDENT SERVICES 623000 14391173 14391173 14391173 1717735 1717735 0 0 10893 19309 -8416 -8416 -8416 32958288 3548 30333330 3181 2624958 367 2625325 2625325 0 0 0 0 19242138 14391173 4334644 350 350 0 0 0 143679 143679 0 7603364 7198918 404446 220049 195550 24499 779105 772461 6644 736582 695359 41223 855902 855902 130158 130158 0 0 0 190255 190255 1813078 1739519 73559 81538 7850 73688 113126 8814 104312 0 0 721419 721419 18470 413 18057 0 14576 7954 6622 2612072 2612072 0 2211153 2156248 54905 58007 49305 8702 MEDICAL & OTHER SUPPLIES 1433542 1417370 16172 0 STATE MEDICAID BED TAX 593236 593236 SUSAN P ARTER FUND 302713 302713 MAINTENANCE 252472 214491 37981 152186 135668 16518 21037032 18829710 2207322 0 3600 3600 642610 257961 0 0 2208530 2692843 0 0 0 0 3339610 4431250 0 0 74672 81160 65778473 17379324 50345348 48399149 63645367 55597113 0 0 0 0 1084731 1069151 6274273 6502092 127618741 119034319 4373391 2053883 0 0 0 0 41140000 40170000 29959 32885 0 0 0 0 0 0 8200566 12978288 53743916 55235056 X 65073236 55339720 439150 67104 8362439 8392439 73874825 63799263 127618741 119034319 X -1794894 -8280668 X false true true X false X 629610 653818 538848 569805 516321 2908402 12718064 13253714 14470966 14812840 14391173 69646757 13347674 13907532 15009814 15382645 14907494 72555159 72555159 2446643 1960439 1814265 1808566 1717735 9747648 2446643 1960439 1814265 1808566 1717735 9747648 15794317 15867971 16824079 17191211 16625229 82302807 0.88156 0.86704 0.11844 0.13296 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4102439 4102439 4102439 4102439 4102439 4102439 4102439 4102439 1.00000 false false 363274 363274 59367076 13814237 45552839 4218616 2895211 1323405 1829507 669876 1159631 48399149 INTEREST REC,LIFE INS & ANN'TY 193403 BENEFICIAL INTEREST IN TRUSTS 4290000 RELATED PARTY RECEIVABLE 2018689 6502092 0 INTEREST RATE SWAP LIABILITY 9051258 TENANT SECURITY DEPOSITS 25550 ACCRUED PENSION LIABILITY 3901480 12978288 19242138 21037032 -1794894 -3173723 -5106945 -8280668 -10075562 10790524 -3173723 -5087636 -8261359 19051883 190255 190255 19242138 20866086 19309 19309 20846777 190255 190255 21037032 CHANGES IN NET ASSETS SCHEDULE D, PART XI, #8 CHANGE IN VALUE OF INTEREST RATE SWAP - <$2,490,099.> CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUSTS - $30,000. CHANGE IN UNRECOGNIZED PENSION OBLIGATION - <$2,402,856.> OTHER-THAN-TEMPORARY IMPAIRMENT ON INVESTMENT - <$243,990.> OTHER REVENUE SCHEDULE D, PART XII, #2D CHANGE IN VALUE OF INTEREST RATE SWAP - <$2,490,099.> CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUSTS - $30,000. CHANGE IN UNRECOGNIZED PENSION OBLIGATION - <$2,402,856.> OTHER-THAN-TEMPORARY IMPAIRMENT ON INVESTMENT - <$243,990.> RENTAL EXPENSES - $19,309. OTHER EXPENSES SCHEDULE D, PART XIII, #2D RENTAL EXPENSES - $19,309. INTENDED USES OF ENDOWMENT FUNDS SCHEDULE D, PART V, #4 THE HOME HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE HOME MUST HOLD IN PERPETUITY. UNDER THIS POLICY, AS APPROVED BY THE HOME'S BOARD, THE ENDOWMENT ASSETS ARE INVESTED IN A MANNER THAT IS INTENDED TO PRODUCE RESULTS THAT EXCEED THE PRICE AND YIELD RESULTS OF VARIOUS MARKET INDICES BASED ON TYPE OF INVESTMENTS WHILE ASSUMING A MODERATE LEVEL OF INVESTMENT RISK. ACTUAL RETURNS IN ANY GIVEN YEAR MAY VARY FROM THESE INDICES. TO SATISFY ITS LONG-TERM RATE-OF-RETURN OBJECTIVES, THE HOME RELIES ON A TOTAL RETURN STRATEGY IN WHICH INVESTMENT RETURNS ARE ACHIEVED THROUGH BOTH CAPITAL APPRECIATION (REALIZED AND UNREALIZED) AND CURRENT YIELD (INTEREST AND DIVIDENDS). THE HOME TARGETS A DIVERSIFIED ASSET ALLOCATION THAT PLACES A GREATER EMPHASIS ON EQUITY-BASED INVESTMENTS TO ACHIEVE ITS LONG-TERM RETURN OBJECTIVES WITHIN PRUDENT RISK CONSTRAINTS. SINCE THE DONOR HAS NOT RESTRICTED THE USE OF INVESTMENT INCOME (INTEREST AND DIVIDEND, REALIZED AND UNREALIZED GAINS AND LOSSES) ON THE DONOR-RESTRICTED ENDOWMENT FUNDS, THE HOME UTILIZES THOSE EARNINGS IN THEIR OPERATIONS WHICH ARE INCLUDED IN UNRESTRICTED NET ASSETS. IN ESTABLISHING THIS POLICY, THE HOME CONSIDERED THE LONG-TERM EXPECTED RETURN ON ITS ENDOWMENT. THIS IS CONSISTENT WITH THE HOME'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY, AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS. X X X X false true false false false false false false false R ROBERTSON HILTON 263733 0 0 0 479 0 15450 0 7336 0 286998 0 0 0 ANN M CONN 141172 0 0 0 0 0 8413 0 10622 0 160207 0 0 0 TANGI MCCOY 144520 0 0 0 2488 0 4352 0 10622 0 161982 0 0 0 NONQUALIFIED RETIREMENT PLAN schedule j, PART I, #4B R. ROBERTSON HILTON $19,220. COUNTY OF CUYAHOGA OHIO 346000817 232264FL0 2009-12-17 30000000 REFUNDED ISSUE - 2001 false false false COUNTY OF CUYAHOGA OHIO 346000817 232264FL0 2010-02-11 3435000 REFUNDED ISSUE - 2001 false false false COUNTY OF CUYAHOGA OHIO 346000817 232264GR6 2010-02-11 8630000 REFUNDED ISSUE - 2004 false false false 1455000 0 30000000 0 0 30000000 0 0 0 0 0 0 2004 true false true true 270000 0 3435000 0 0 3435000 0 0 0 0 0 0 2004 true false true true 170000 0 8630000 0 0 8630000 0 0 0 0 0 0 2005 true false true true false false false false 0.00000 0.00000 0.00000 true false false false false 0.00000 0.00000 0.00000 true false false false false 0.00000 0.00000 0.00000 true false true true keybank 30. false false false 0 false false false true true keybank 30. false false false 0 false false false true false 0 0 false false DOCUMENTS AVAILABLE TO PUBLIC PAGE 6, PART VI, SECTION C, #19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S BUSINESS OFFICE. MONITOR AND ENFORCE CONFLICT OF INTEREST POLICY PAGE 6, PART VI, SECTION B, #12C THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE POLICIES BY COMPLETING ANNUAL CONFLICT QUESTIONNAIRES. PROCESS FOR DETERMINING COMPENSATION PAGE 6, PART VI, SECTION B, #15A & 15B THE ORGANIZATION DETERMINES COMPENSATION FOR OFFICERS AND KEY EMPLOYEES BY HAVING A COMPENSATION SURVEY COMPLETED EVERY THREE YEARS VIA THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE THEN VOTES ON A THREE YEAR CONTRACT AND THE PERCENTAGE OF SALARY INCREASE. THESE PROCESSES ARE DOCUMENTED AT THE TIME THE DECISIONS ARE MADE. MEMBER CLASSES PAGE 6, PART VI, SECTION A, #6 THE MEMBERSHIP OF THE CORPORATION AT ANY TIME SHALL CONSIST OF TWO CLASSES: VOTING MEMBERS AND NONVOTING MEMBERS. VOTING MEMBERS SHALL BE COMPRISED OF THE INDIVIDUALS WHO FROM TIME TO TIME ARE SERVING AS THE VOTING DIRECTORS OF THE CORPORATION. NONVOTING MEMBERS SHALL CONSIST OF THOSE INDIVIDUALS ELECTED BY THE BOARD OF DIRECTORS WHO ARE INTERESTED IN SUPPORTING THE CHARITABLE ENDEAVORS OF THE CORPORATION AND WHO MEET THE QUALIFICATIONS FOR NONVOTING MEMBERSHIP ESTABLISHED FROM TIME TO TIME BY THE BOARD. NONVOTING MEMBERS SHALL INCLUDE ALL THOSE INDIVIDUALS WHO HOLD THE TITLE OF MEMBER OF THE CORPORATION, EXCEPT FOR THOSE INDIVIDUALS then SERVING AS DIRECTORS. NONVOTING MEMBERS SHALL NOT BE ENTITLED TO VOTE, AND THEY SHALL NOT BE COUNTED FOR QUORUM PURPOSES. FAMILY OR BUSINESS RELATIONSHIP PAGE 6, PART VI, SECTION A, #2 ROBERTA R MCNAMARA AND DR MEGAN MCNAMARA - FAMILY RELATIONSHIP FORM 990 REVIEW PROCESS PAGE 6, PART VI, SECTION B, #11B THE FORM 990 WILL BE DISTRIBUTED VIA EMAIL TO THE BOARD OF DIRECTORS FOR THEIR REVIEW IN ADVANCE OF THE FILING WITH THE IRS. DELEGATE CONTROL OVER MANAGEMENT DUTIES PAGE 6, PART VI, SECTION A, #3 SUBJECT TO THE TERMS AND CONDITIONS OF A MANAGEMENT AGREEMENT, THE AM MCGREGOR GROUP (A RELATED TAX-EXEMPT ORGANIZATION) AGREES TO PROVIDE THE AM MCGREGOR HOME WITH MANAGEMENT AND ADMINISTRATIVE SERVICES TO ENHANCE THE EFFICIENT AND EFFECTIVE OPERATION OF THE AM MCGREGOR HOME'S CHARITABLE PROGRAMS. THE SERVICES SHALL INCLUDE, BUT ARE NOT LIMITED TO, THE FOLLOWING ACTIVITIES: (A) FURNISHING OR ARRANGING FOR FINANCIAL SERVICES, SUCH AS ACCOUNTING, AUDITING, AND TAX REPORTING SERVICES; (B) PROVIDING MANAGEMENT INFORMATION SERVICES, INCLUDING BUDGET ANALYSIS AND OTHER MANAGEMENT INFORMATION NEEDS; (C) ASSISTING THE AM MCGREGOR HOME WITH THE DEVELOPMENT, EVALUATION, AND IMPLEMENTATION OF PLANS OPTIMIZING THE USE OF ITS FACILITIES; (D) ASSISTING THE AM MCGREGOR HOME WITH THE OVERALL DIRECTION OF ITS STRATEGIES FOR SENIOR CARE; (E) MAKING ITS CHIEF EXECUTIVE OFFICER AVAILABLE TO SERVE AS THE COMPLIANCE OFFICER OF THE AM MCGREGOR HOME AND TO SUPERVISE THE IMPLEMENTATION OF COMPLIANCE PROGRAMS AND RELATED INITIATIVES; (F) ASSISTING THE AM MCGREGOR HOME IN ESTABLISHING COMPREHENSIVE PERFORMANCE OBJECTIVES FOR THE NURSING HOME ADMINISTRATOR, CHIEF FINANCIAL OFFICER, AND OTHER SENIOR MANAGEMENT STAFF OF THE AM MCGREGOR HOME; AND (G) PROVIDING SUCH OTHER MANAGEMENT AND ADMINISTRATIVE SUPPORT AS NECESSARY FOR THE CONDUCT OF THE AM MCGREGOR HOME'S CHARITABLE ACTIVITIES. ALLOCATION OF HOURS WORKED PAGE 7, PART VII, SECTION A, #1A, COLUMN (B) HOURS WORKED PER WEEK ARE ALLOCATED BETWEEN THE FILING ORGANIZATION AND RELATED ORGANIZATION AS FOLLOWS FOR THE INDIVIDUALS LISTED WITHIN PART VII: R. ROBERTSON HILTON - TOTAL HOURS PER WEEK = 40, SPLIT: A.M. MCGREGOR HOME - 4 HRS MCGREGOR INDEPENDENT SENIOR HOUSING - 2 HRS THE MCGREGOR FOUNDATION - 16 HRS MCGREGOR AT OVERLOOK - 2 HRS THE MCGREGOR GROUP - 12 HRS MCGREGOR PACE - 4 HRS ANN M. CONN - TOTAL HOURS PER WEEK = 40, SPLIT: A.M. MCGREGOR HOME - 12 HRS MCGREGOR INDEPENDENT SENIOR HOUSING - 2 HRS THE MCGREGOR FOUNDATION - 8 HRS MCGREGOR AT OVERLOOK - 2 HRS THE MCGREGOR GROUP - 12 HRS MCGREGOR PACE - 4 HRS ELIZABETH RIBAR - TOTAL HOURS PER WEEK = 40, SPLIT: A.M. MCGREGOR HOME - 38 HRS MCGREGOR INDEPENDENT SENIOR HOUSING - 2 HRS TANGI MCCOY - TOTAL HOURS PER WEEK = 40, SPLIT: MCGREGOR PACE - 40 HRS RECONCILIATION OF NET ASSETS PAGE 12, PART XI, #5 CHANGE IN VALUE OF INTEREST RATE SWAP - <$2,490,099.> CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUSTS - $30,000. CHANGE IN UNRECOGNIZED PENSION OBLIGATION - <$2,402,856.> OTHER-THAN-TEMPORARY IMPAIRMENT ON INVESTMENT - <$243,990.> UNREALIZED LOSS ON INVESTMENT - <$3,173,723> HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:R ROBERTSON HILTON TITLE:PRESIDENT/CEO HOURS:36 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ANN M CONN TITLE:ASST TREASURER/CFO HOURS:28 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ELIZABETH RIBAR TITLE:SECretary/coo HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:TANGI MCCOY TITLE:CEO - MCGREGOR PACE HOURS:40 THE MCGREGOR GROUP 14900 PRIVATE DRIVE EAST CLEVELAND OH 44112 352166844 SUPPORT ORG OH 501(C)(3) 11B-TYPE II NA false THE MCGREGOR INDEPENDENT SENIOR HOUSING 14900 PRIVATE DRIVE EAST CLEVELAND OH 44112 364545139 SNR HOUSING OH 501(C)(3) 9 MCGREGOR HM true THE MCGREGOR FOUNDATION 14900 PRIVATE DRIVE EAST CLEVELAND OH 44112 352166848 grant making OH 501(C)(3) PF MCGREGOR GRP false MCGREGOR AT OVERLOOK 2187 OVERLOOK ROAD CLEVELAND OH 44106 900506109 HEALTHCARE OH 501(C)(3) 9 MCGREGOR HM true MCGREGOR PACE 2373 EUCLID HEIGHTS BLVD CLEVELAND HTS OH 44106 311495382 HEALTHCARE OH 501(C)(3) 9 overlook true AM MCGREGOR CONDOMINUIM 14900 PRIVATE DRIVE EAST CLEVELAND OH 44112 201062062 CONDO ASSOC OH C CORP false false false true false false false false false false false true false false false false true false mcgregor pace d 3256250 fmv mcgregor at overlook d 1979980 fmv