FRIENDSHIP VILLAGE OF COLUMBUS OHIO INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDSHIP VILLAGE OF COLUMBUS OHIO INC (EIN 31-0892356)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-10
- IRS object ID
- 201341309349302924
- Schema version
- 2011v1.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-10T15:38:09-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381357951 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLANTE & MORAN PLLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 65 EAST STATE ST STE 600 | AddressLine1 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 43215 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 310892356 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDSHIP VILLAGE OF COLUMBUS OHIO INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | FRIE | NameControl |
| Phone | 6148908282 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5800 FOREST HILLS BLVD | AddressLine1 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 432312957 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | GREGORY LONSWAY | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 6148908282 | Phone |
| Date Signed | 2013-04-29 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BERNIE OSTROWSKI | Name |
| PTIN | P00366367 | PTIN |
| Phone | 6148493000 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | GREGORY LONSWAY | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5800 FOREST HILLS BLVD | AddressLine1 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 432312957 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 17201036 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.FRIENDSHIPVILLAGEOH.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1977 | YearFormation |
| State Legal Domicile | OH | StateLegalDomicile |
| Activity Or Mission Description | THE MISSION OF FRIENDSHIP VILLAGE OF COLUMBUS IS TO PROVIDE A LIFE CARE RETIREMENT COMMUNITY FOR PHYSICALLY AND FINANCIALLY QUALIFIED PERSONS ON A FISCALLY SOUND, NOT-FOR-PROFIT BASIS THAT ENHANCES THE DIGNITY, SECURITY, AND INDEPENDENCE OF RESIDENTS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 12 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 12 | NbrIndependentVotingMembers |
| Total Nbr Employees | 346 | TotalNbrEmployees |
| Total Nbr Volunteers | 12 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 147632 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 53816 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 15166305 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 14885498 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 232227 | InvestmentIncomePriorYear |
| Investment Income Current Year | 168902 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 33646 | OtherRevenuePriorYear |
| Other Revenue Current Year | 72530 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 15579810 | TotalRevenuePriorYear |
| Total Revenue Current Year | 15180746 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 39384 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 32160 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 7623684 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 7806553 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 19056 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 15997 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 7915783 | OtherExpensePriorYear |
| Other Expenses Current Year | 8793384 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 15597907 | TotalExpensesPriorYear |
| Total Expenses Current Year | 16632097 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -18097 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -1451351 | RevenuesLessExpensesCY |
| Total Assets BOY | 26598164 | TotalAssetsBOY |
| Total Assets EOY | 26523219 | TotalAssetsEOY |
| Total Liabilities BOY | 32318041 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 33612908 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -5719877 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -7089689 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE MISSION OF FRIENDSHIP VILLAGE OF COLUMBUS IS TO PROVIDE A LIFE CARE RETIREMENT COMMUNITY FOR PHYSICALLY AND FINANCIALLY QUALIFIED PERSONS ON A FISCALLY SOUND, NOT-FOR-PROFIT BASIS THAT ENHANCES THE DIGNITY, SECURITY, AND INDEPENDENCE OF RESIDENTS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 14409200 | Expense |
| Grants | 32160 | Grants |
| Revenue | 14888098 | Revenue |
| Description | SEE SCHEDULE OFRIENDSHIP VILLAGE OF COLUMBUS, INC. CONSISTS OF 224 APARTMENTS, A 80 BED SKILLED NURSING FACILITY AND A 63 BED ASSISTED LIVING FACILITY, SERVING OVER 300 RESIDENTS. FRIENDSHIP VILLAGE PROVIDES ITS RESIDENTS WITH A SECURE, COMFORTABLE ENVIRONMENT IN A WARM, FRIENDLY AND CONGENIAL ATMOSPHERE THAT ENCOURAGES PHYSICAL AND PSYCHOLOGICAL WELL-BEING, WORTH, AND INDIVIDUAL UNIQUENESS OF RESIDENTS, EMPLOYEES AND OTHERS. SINCE EVERYONE'S NEEDS ARE DIFFERENT, FRIENDSHIP VILLAGE OFFERS A VARIETY OF CARE LEVELS TO ITS RESIDENTS, SUCH AS SKILLED NURSING, INTERMEDIATE CARE, REHABILITATIVE THERAPIES, HOSPICE CARE, PERITONEAL DIALYSIS, SURGICAL WOUND CARE, AND RESPITE CARE. EVERY RESIDENT IS ASSURED OF CONSISTENT, HIGH QUALITY CARE 24 HOURS A DAY,EVERY DAY OF THE YEAR. FRIENDSHIP VILLAGE PROVIDES A HOUSEKEEPING STAFF THAT TAKES CARE OF DETAILS LIKE CLEANING AND WEEKLY LAUNDRY SERVICE.MAINTENANCE TEAMS ARE ON CALL 24 HOURS A DAY. THE HEALTH CARE CENTER OFFERS A VARIETY OF PLANNED CULTURAL, SOCIAL, RELIGIOUS, AND RECREATIONAL ACTIVITIES TO HELP RESIDENTS REMAIN AS ACTIVE AND INVOLVED AS POSSIBLE. FRIENDSHIP VILLAGE PROVIDES HOME-STYLE MEALS THREE TIMES A DAY AND CAN ACCOMMODATE ANY SPECIAL DIET. RIDGEWOOD TERRACE AT FRIENDSHIP VILLAGE OF COLUMBUS, OHIO INC. PROVIDES SPECIALIZED CARE FOR INDIVIDUALS LIVING WITH MEMORY DISORDERS. PROFESSIONALS WORK WITHRESIDENTS AND THEIR FAMILY MEMBERS TO PROVIDE THERAPEUTIC AND RECREATIONAL ACTIVITIES. EXTRA SAFETY PRECAUTIONS HAVE BEEN TAKEN TO INSURE THAT RESIDENTS WILL NOT INJURE THEMSELVES OR OTHERS. EMERGENCY CALL BUTTONS IN EVERY BEDROOM AND BATHROOM ASSURE THAT HELP IS AVAILABLE ANY TIME, DAY OR NIGHT. | Description |
| Total Program Service Expense | 14409200 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 42 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 346 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 12 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 12 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | OH | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OWEN YODER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6148908282 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5800 FOREST HILLS BOULEVARD | AddressLine1 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 43231 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (17 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| JOSEPH FOLEY | ||||||
| BOARD MEMBER | 5.00 | X | X | 0 | 0 | 0 |
| MAX THOMPSON | ||||||
| PRESIDENT | 10.00 | X | X | 0 | 0 | 0 |
| EDWARD SCHULTZ | ||||||
| TREASURER | 5.00 | X | X | 0 | 0 | 0 |
| SCOTT POWELL | ||||||
| SECRETARY | 5.00 | X | X | 0 | 0 | 0 |
| PHIL KOPPEL | ||||||
| VICE PRESIDENT | 5.00 | X | 0 | 0 | 0 | |
| HUGH ALLEN | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| FRANK SHEPHERD | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| JACKIE NUSSBAUM | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| KATHERINE KISKER | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| PAULETTE LUNEBORG | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| KATHLEEN GUZLEY | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| PAUL BAYLESS | ||||||
| RESIDENT TRUSTEE | 5.00 | X | 0 | 0 | 0 | |
| DAN SHIELDS | ||||||
| EXECUTIVE DIRECTOR | 50.00 | X | 210142 | 0 | 45771 | |
| JOE BUCKLEY | ||||||
| DIRECTOR OF ACCOUNTING | 50.00 | X | 44049 | 0 | 2210 | |
| GREG LONSWAY | ||||||
| EXECUTIVE DIRECTOR | 50.00 | X | 0 | 0 | 0 | |
| OWEN YODER | ||||||
| DIRECTOR OF ACCOUNTING | 50.00 | X | 0 | 0 | 0 | |
| LORI SONTAG | ||||||
| DIRECTOR OF ACCOUNTING | 50.00 | X | 9808 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 263999 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 47981 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| REHABWORKS LLC | |||||
| PO BOX 503534 | ST LOUIS | MO | 63150 | THERAPY SERVICES | 900094 |
| SYSCO FOOD SERVICES | |||||
| 2400 HARRISON ROAD | COLUMBUS | OH | 43204 | FOOD SERVICES | 716712 |
| LIFE CARE SERVICES LLC | |||||
| 400 LOCUST ST | DES MOINES | IA | 50309 | MANAGEMENT SERVICES | 603099 |
| STEDMAN FLOOR COMPANY INC | |||||
| 420 LOWERY CT | GROVEPORT | OH | 43125 | FLOORING | 299296 |
| OMNICARE PHARMACY | |||||
| PO BOX 701058 | CINCINNATI | OH | 45270 | PHARMACY SERVICES | 235855 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 7 | NumberOfContractorsGT100K |
| All Other Contributions | 53816 | AllOtherContributions |
| Total Contributions | 53816 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | APTS./SKILLED NURSING | Description |
| Business Code | 623000 | BusinessCode |
| Total Revenue Column | 14885498 | TotalRevenueColumn |
| Related Or Exempt Function Income | 14885498 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 14885498 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 141819 | TotalRevenueColumn |
| Exclusion | $141,819 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 34059 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 34059 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 34059 | TotalRevenueColumn |
| Exclusion | $34,059 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2047373 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2020290 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 27083 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 27083 | TotalRevenueColumn |
| Exclusion | $27,083 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|---|
| ADJ TO INS BOND REV | 900099 | 35871 | $35,871 | |
| REFUND OF SALARIES | 900099 | 2600 | 2600 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 38471 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 15180746 | TotalRevenueColumn |
| Related Or Exempt Function Income | 14888098 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $238,832 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32160 | Total |
| Program Services | 32160 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 289817 | Total |
| Management And General | 289817 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6271016 | Total |
| Program Services | 5581204 | ProgramServices |
| Management And General | 689812 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 52101 | Total |
| Program Services | 36992 | ProgramServices |
| Management And General | 15109 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 702350 | Total |
| Program Services | 625092 | ProgramServices |
| Management And General | 77258 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 491269 | Total |
| Program Services | 451967 | ProgramServices |
| Management And General | 39302 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 456000 | Total |
| Management And General | 456000 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 108771 | Total |
| Management And General | 108771 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 83805 | Total |
| Management And General | 83805 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1019499 | Total |
| Program Services | 825794 | ProgramServices |
| Management And General | 193705 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 370098 | Total |
| Program Services | 370098 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1951868 | Total |
| Program Services | 1854275 | ProgramServices |
| Management And General | 97593 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 75771 | Total |
| Program Services | 74256 | ProgramServices |
| Management And General | 1515 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1389304 | Total |
| Program Services | 1389304 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 69600 | Total |
| Program Services | 16008 | ProgramServices |
| Management And General | 53592 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 834210 | Total |
| Program Services | 834210 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1451814 | Total |
| Program Services | 1451814 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 143578 | Total |
| Program Services | 143578 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| FRANCHISE TAXES | 354791 | 354791 | |
| BAD DEBT | 345482 | 345482 | |
| RECRUITING | 97869 | 97869 | |
| RESIDENT ACTIVITIES | 22175 | 22175 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18749 | Total |
| Management And General | 2752 | ManagementAndGeneral |
| Fundraising | 15997 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16632097 | Total |
| Program Services | 14409200 | ProgramServices |
| Management And General | 2206900 | ManagementAndGeneral |
| Fundraising | 15997 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 730 | BOY |
| EOY | 1000 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 724626 | BOY |
| EOY | 1597924 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1700460 | BOY |
| EOY | 954300 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 42385 | BOY |
| EOY | 28633 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52484 | BOY |
| EOY | 51687 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 116197 | BOY |
| EOY | 210527 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 39846595 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 22686429 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17793715 | BOY |
| EOY | 17160166 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2384579 | BOY |
| EOY | 2232238 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 746110 | BOY |
| EOY | 1085268 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3036878 | BOY |
| EOY | 3201476 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26598164 | BOY |
| EOY | 26523219 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2216201 | BOY |
| EOY | 2617009 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7966106 | BOY |
| EOY | 7991315 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16070000 | BOY |
| EOY | 15560000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6065734 | BOY |
| EOY | 7444584 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32318041 | BOY |
| EOY | 33612908 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -6075655 | BOY |
| EOY | -7295442 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 355778 | BOY |
| EOY | 205753 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -5719877 | BOY |
| EOY | -7089689 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26598164 | BOY |
| EOY | 26523219 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -1451351 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 81539 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 0 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 105904 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 14860 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 80042 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 147632 | CurrentTaxYearMinus1Year |
| Current Tax Year | 53816 | CurrentTaxYear |
| Total | 402254 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 16201613 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 15474309 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 15934979 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 15166305 | CurrentTaxYearMinus1Year |
| Current Tax Year | 14885498 | CurrentTaxYear |
| Total | 77662704 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 16307517 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 15489169 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 16015021 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 15313937 | CurrentTaxYearMinus1Year |
| Current Tax Year | 14939314 | CurrentTaxYear |
| Total | 78064958 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 6375 | CurrentTaxYear |
| Total | 6375 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 6375 | CurrentTaxYear |
| Total | 6375 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 78058583 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 325683 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 110746 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 213953 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 229703 | CurrentTaxYearMinus1Year |
| Current Tax Year | 175878 | CurrentTaxYear |
| Total | 1055963 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 325683 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 110746 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 213953 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 229703 | CurrentTaxYearMinus1Year |
| Current Tax Year | 175878 | CurrentTaxYear |
| Total | 1055963 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 42374 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 38915 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 40919 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | -418 | CurrentTaxYearMinus1Year |
| Current Tax Year | 35871 | CurrentTaxYear |
| Total | 157661 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 16675574 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 15638830 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 16269893 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 15543222 | CurrentTaxYearMinus1Year |
| Current Tax Year | 15151063 | CurrentTaxYear |
| Total | 79278582 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.98460 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.98210 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.01330 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.01480 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | Volunteers |
| Paid Staff Or Management | 0 | PaidStaffOrManagement |
| Media Advertisements | 0 | MediaAdvertisements |
| Mailings Members | 0 | MailingsMembers |
| Publications Or Broadcast | 0 | PublicationsOrBroadcast |
| Grants Other Organizations | 0 | GrantsOtherOrganizations |
| Direct Contact Legislators | 0 | DirectContactLegislators |
| Rallies Demonstrations | 0 | RalliesDemonstrations |
| Other Activities | 1 | OtherActivities |
| Other Activities | $981 | OtherActivitiesAmount |
| Total Lobbying Expenditures IIB | 981 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | 0 | NotDescribedIn501c3 |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPLANATION OF LOBBYING ACTIVITIES: | Identifier |
| Return Reference | PART II-B, LINE 1: | ReturnReference |
| Explanation | MEMBERSHIP DUES IN THE AMOUNT OF $10,675 AND $4,874 WERE PAID TO LEADING AGE OHIO AND LEADING AGE RESPECTIVELY. 8% (854) AND 2.6% (127) OF THE DUES RELATED TO LOBBYING ACTIVITY. | Explanation |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 527425 | OtherCostOrOtherBasis |
| Book Value | 527425 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 34296061 | OtherCostOrOtherBasis |
| Depreciation | 19810931 | Depreciation |
| Book Value | 14485130 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1308082 | OtherCostOrOtherBasis |
| Depreciation | 1062154 | Depreciation |
| Book Value | 245928 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3715027 | OtherCostOrOtherBasis |
| Depreciation | 1813344 | Depreciation |
| Book Value | 1901683 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 17160166 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (3 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| BOND ISSUANCE COSTS, NET | 415627 |
| ASSETS LIMITED AS TO USE HELD BY TRUSTEE | 2690849 |
| INSURANCE RECOVERY RECEIVABLE | 95000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 3201476 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | REFUNDABLE ENTRANCE FEES | Description |
| Amount | $7,444,584 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 7444584 | TotalOfAmounts |
| Total Revenue | 15180746 | TotalRevenue |
| Total Expenses | 16632097 | TotalExpenses |
| Excess Or Deficit For Year | -1451351 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 81539 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 81539 | TotalAdjustments |
| Excess Or Deficit Per FS | -1369812 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 15230121 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 81539 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 81539 | RevenueNotRptdF990 |
| Revenue Subtotal | 15148582 | RevenueSubtotal |
| Other Revenues Not Included | 32164 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 32164 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 15180746 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 16599933 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 16599933 | ExpensesSubtotal |
| Other Expenses Not Included | 32164 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 32164 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 16632097 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | FRIENDSHIP VILLAGE OF COLUMBUS IS A NOT-FOR-PROFIT AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSANT TO SECTION 501(A) OF THE CODE. FVOC FILES ALL APPLICABLE FEDERAL, STATE, AND LOCAL INCOME TAX RETURNS. FVOC FEDERAL TAX RETURNS FOR THE YEARS ENDED PRIOR TO JUNE 30, 2009 ARE NO LONGER SUBJECT TO EXAMINATION. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY FVOC AND RECOGNIZE A TAX LIABILITY IF FVOC HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY FVOC AND HAS CONCLUDED THAT AS OF JUNE 30, 2012, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | RECLASS OF HARDSHIP DISCOUNTS 32,160. MISCELLANEOUS 4. | |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | RECLASS OF HARDSHIP DISCOUNTS 32,160. MISCELLANEOUS 4. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | HARDSHIP DISCOUNTS | TypeOfGrant |
| Number Of Recipients | 2 | NumberOfRecipients |
| Amount Of Cash Grant | 32160 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: POLICY: IT IS THE POLICY OF FRIENDSHIP VILLAGE OF COLUMBUS TO PROVIDE FINANCIAL ASSISTANCE TO RESIDENTS OF FRIENDSHIP VILLAGE OF COLUMBUS WHO DEMONSTRATE A FINANCIAL NEED. PURPOSE: TO PROVIDE FINANCIAL ASSISTANCE TO RESIDENTS WHO HAVE DEVELOPED A FINANCIAL NEED DUE TO UNFORESEEN OR UNCONTROLLABLE CIRCUMSTANCES. PROCEDURE: -EACH APPLICANT MUST SUBMIT A CURRENT FINANCIAL STATEMENT SHOWING ASSETS AND MONTHLY INCOME. -EACH APPLICATION WILL BE REVIEWED BY THE EXECUTIVE DIRECTOR AND A COMMITTEE OF THE BOARD OF TRUSTEES FOR APPROVAL UNDER THE GUIDELINES ADOPTED BY THE BOARD OF TRUSTEES. GUIDELINES: LEVEL OF FINANCIAL STANDING FOR DISCOUNT CONSIDERATION: A. ASSETS SINGLE PERSON: NOT MORE THAN $1,500 COUPLE: NOT MORE THAN $3,000 B. MONTHLY INCOME EACH PERSON: THE INCOME LEVEL AT WHICH FRIENDSHIP VILLAGE OF COLUMBUS WILL CONSIDER APPLICATIONS FOR HARDSHIP DISCOUNT IS DETERMINED BY WHETHER THE RESIDENT'S MONTHLY INCOME IS LESS THAN THE SUM OF THE FOLLOWING MONTHLY EXPENSE. 1. CHARGE FOR THE STANDARD SERVICE FEE PLUS 2. CHARGES FOR TWO EXTRA MEALS PER DAY PLUS 3. MEDICAL EXPENSE NOT COVERED BY MEDICARE OR INSURANCE OVER $35/MONTH PLUS 4. AN ALLOWANCE OF ONE HUNDRED DOLLARS ($100) PER MONTH FOR INCIDENTALS. C. BECAUSE OF THE EFFECT UPON OTHER RESIDENTS WHERE HARDSHIP DISCOUNT IS GRANTED THE FOLLOWING WILL BE USED IN CONSIDERING AN APPLICATION FOR DISCOUNT: 1. NO RESIDENT MAY WILLINGLY AND KNOWINGLY GIVE, TRANSFER OR CONVEY HIS/HER ASSETS OR PLEDGE THE INCOME THEREFROM TO ANY PERSON (I.E. RELATIVE BY BLOOD OR MARRIAGE, FRIEND OR INSTITUTION) DURING THE PERIOD OF TIME OF RESIDENCY AT FRIENDSHIP VILLAGE OF COLUMBUS. 2. THE EXECUTIVE DIRECTOR MAY, AT HIS DISCRETION, REQUIRE OF THE RESIDENT AN ACCOUNTING OF ASSETS STATED ON THE ENTRANCE APPLICATION IN ORDER TO DETERMINE THAT NO DELIBERATE DIVESTITURE HAS TAKEN PLACE. 3. IF DELIBERATE FALSIFICATION OF THE ENTRANCE APPLICATION OR DELIBERATE DIVESTITURE OF ASSETS HAS BEEN MADE, THE BOARD OF TRUSTEES MAY TERMINATE THE RESIDENCY AGREEMENT OF THAT RESIDENT FOR FAILURE TO MAKE ALL OR ANY PART OF THE PAYMENTS AS OUTLINED IN THE RESIDENCY AGREEMENT. 4. IF THE RESIDENT IS RESIDING IN A ONE OR TWO BEDROOM APARTMENT, THEY WILL BE REQUIRED TO RELOCATE TO AN ALCOVE UNIT WHEN ONE IS AVAILABLE. THE MOVE WILL TAKE PLACE WITHIN 90 DAYS OF THE HARDSHIP APPROVAL DATE. THE TRANSFER WILL BE IN ACCORDANCE WITH THE INTERNAL TRANSFER POLICY (OTHER THAN THE ENTRANCE FEE REFUND WILL BE PROVIDED THE RESIDENT AT THE TIME OF TRANSFER). D. REVIEW: 1. THE ADMINISTRATION MAY, AT ITS DISCRETION, REQUEST A REVISED CONFIDENTIAL FINANCIAL STATEMENT FROM ANY RESIDENT RECEIVING FINANCIAL ASSISTANCE WHEN IT IS FELT THERE IS A SIGNIFICANT CHANGE IN THEIR FINANCIAL STATUS. 2. A CURRENT CONFIDENTIAL FINANCIAL STATEMENT ON A FORM FURNISHED BY FRIENDSHIP VILLAGE OF COLUMBUS MUST BE RE-SUBMITTED IN THE MONTH OF JULY EACH YEAR FOR ALL RESIDENT NEEDING CONTINUED FINANCIAL ASSISTANCE. E. EMERGENCY CLAUSE: 1. THE BOARD OF TRUSTEES AUTHORIZES THE EXECUTIVE DIRECTOR TO GRANT UP TO A $150 ONE TIME DISCOUNT ON AN EMERGENCY BASIS WITHOUT BOARD APPROVAL PROVIDING THE APPLICANT MEETS THE ABOVE FINANCIAL GUIDELINES. 2. THE BOARD OF TRUSTEES AUTHORIZES THE EXECUTIVE DIRECTOR TO APPROVE DEFERRED PAYMENT OF MONTHLY SERVICE FEE FOR A PERIOD OF TIME UP TO 90 DAYS IN ORDER FOR A RESIDENT TO MAKE ADJUSTMENTS IN PERSONAL FINANCES TO BE ABLE TO MEET THE MONTHLY SERVICE PAYMENT. FURTHER AUTHORIZED DEFERRED PAYMENT OF MONTHLY SERVICE FEES MUST BE APPROVED BY THE BOARD OF TRUSTEES. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DAN SHIELDS | NamePerson |
| Base Compensation Filing Org | 113161 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 36285 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 60696 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 33351 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 12420 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 255913 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | A MANAGEMENT CONTRACT TO OVERSEE DAILY OPERATIONS IS ADMINISTERED BY LIFE CARE SERVICES, INC. LIFE CARE SERVICES, INC. PROVIDES INFORMATION SYSTEMS, MARKETING, HUMAN RESOURCES, RISK MANAGEMENT, AND FINANCIAL SYSTEM SUPPORT UNDER THE CONTRACT AGREEMENT. THE EXECUTIVE DIRECTORS DAN SHIELDS AND GREG LONSWAY ARE EMPLOYED BY LIFE CARE SERVICES. TOTAL COMPENSATION AND BENEFITS IN 2012 TOTALED $161,091 AND 56,071 RESPECTIVELY. | |
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR. AN ELECTRONIC COPY OF THE FORM IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING, ALONG WITH A SUMMARY OF THE INCREASED FILING REQUIREMENTS BEGINNING IN 2008. | |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH BOARD MEMBER IS REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY AGREEMENT UPON ACCEPTANCE OF THE POSITION AS WELL AS ON AN ANNUAL BASIS AFTERWARD. ANNUALLY AT THE JUNE BOARD MEETING, THE POLICY IS REVIEWED BY THE PRESIDENT AND DISCLOSURE SHEETS ARE SIGNED BY EACH TRUSTEE AND KEPT ON FILE IN THE ADMINISTRATIVE FILE. THE PRESIDENT IS ALSO REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY AGREEMENT UPON ACCEPTANCE OF THE POSITION AS WELL AS ON AN ANNUAL BASIS AFTERWARD. THE BOARD MEMBERS ARE RESPONSIBLE TO REVIEW THE POLICY SIGNED BY THE PRESIDENT. IF NEW CONFLICTS ARISE, THE CONFLICT IS DISCLOSED IMMEDIATELY TO THE BOARD FOR DISCUSSION AT THE MONTHLY BOARD MEETING AND THE BOARD MEMBER WITH A CONFLICT OF INTEREST WOULD ABSTAIN FROM VOTING IN ANY RELATED MATTER. | |
| FORM 990, PART VI, SECTION B, LINE 15 | MANAGEMENT PREPARES AND/OR REVIEWS THE ANNUAL PERFORMANCE REVIEW IN EACH INSTANCE FRIENDSHIP VILLAGE OF COLUMBUS HIRES A NEW EXECUTIVE DIRECTOR, DIRECTOR OF ACCOUNTING, OR ADMINISTRATIVE MEMBER. COMPENSATION FOR SIMILAR POSITIONS IS COMPILED AND COMPARED ON A REGIONAL AND NATIONAL LEVEL THROUGH AOPHA'S SALARY SURVEY TO MAINTAIN COMPETITIVE SALARIES WITHIN THE INDUSTRY. THE COMPENSATION DECISIONS OF THE EXECUTIVE DIRECTOR ARE DOCUMENTED IN THE EMPLOYEE FILE OF LCS AND THE DIRECTOR OF ACCOUNTING IS DOCUMENTED WITHIN THE HR DEPARTMENT OF FVOC. THE COMPENSATION PROCESS WAS LAST UNDERTAKEN DURING 2012. | |
| FORM 990, PART VI, SECTION C, LINE 19 | BOOKS ARE KEPT IN THE RESIDENT LIBRARY, ADMINISTRATIVE OFFICE, AND FRIENDSHIP VILLAGE'S SYSTEMS NETWORK. | |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED GAINS ON INVESTMENTS: 81,539. | CHANGES IN NET ASSETS OR FUND BALANCES: |