BAYLEY SENIOR CARE: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- BAYLEY SENIOR CARE (EIN 31-1252361)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-02-19
- IRS object ID
- 202630509349300038
- Schema version
- 2024v5.5
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule J
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-02-19T13:53:22-06:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 351178661 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLUE & CO LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12800 N MERIDIAN ST STE 400 | AddressLine1Txt |
| City | CARMEL | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46032 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311252361 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAYLEY SENIOR CARE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BAYL | BusinessNameControlTxt |
| Phone | 5133475444 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 990 BAYLEY DR | AddressLine1Txt |
| City | CINCINNATI | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45233 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BILL COURY | PersonNm |
| Person Title | CEO & PRESIDENT | PersonTitleTxt |
| Phone | 5133475444 | PhoneNum |
| Signature | 2026-02-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | EMILIE M KNIERIEM CPA | PreparerPersonNm |
| PTIN | P01330194 | PTIN |
| Phone | 3178488920 | PhoneNum |
| Preparation | 2026-02-19 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BILL COURY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 990 BAYLEY DR | AddressLine1Txt |
| City | CINCINNATI | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45233 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $78,939,613 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BAYLEYLIFE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1990 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | THE PRIMARY EXEMPT PURPOSE OF BAYLEY SENIOR CARE CORPORATION IS TO PROVIDE NURSING AND ASSISTED LIVING SERVICES FOR AREA SENIORS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 639 | TotalEmployeeCnt |
| Total Volunteers | 89 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $785,556 | PYContributionsGrantsAmt |
| CY Contributions Grants | $502,221 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $24,825,157 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $28,082,209 | CYProgramServiceRevenueAmt |
| PY Investment Income | $8,279,338 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,616,187 | CYInvestmentIncomeAmt |
| PY Other Revenue | $46,103 | PYOtherRevenueAmt |
| CY Other Revenue | $73,806 | CYOtherRevenueAmt |
| PY Total Revenue | $33,936,154 | PYTotalRevenueAmt |
| CY Total Revenue | $31,274,423 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $18,078,947 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $18,368,295 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,912,914 | PYOtherExpensesAmt |
| CY Other Expenses | $14,851,250 | CYOtherExpensesAmt |
| PY Total Expenses | $28,991,861 | PYTotalExpensesAmt |
| CY Total Expenses | $33,219,545 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,944,293 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,945,122 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $149,128,935 | TotalAssetsBOYAmt |
| Total Assets EOY | $143,788,955 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $74,596,105 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $68,048,439 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $74,532,830 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $75,740,516 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | BAYLEY PROVIDES A CONTINUUM OF CARE FOR SENIORS IN A CATHOLIC/CHRISTIAN ENVIRONMENT. AS FOUNDED BY THE SISTERS OF CHARITY, WE STRIVE TO PROVIDE COMPASSION AND QUALITY OF LIFE TO THOSE WE SERVE. OUR COMMITMENT IS ROOTED IN THE VALUES OF RESPECT, HONESTY AND EXCELLENCE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $14,360,195 | ExpenseAmt |
| Revenue | $15,459,664 | RevenueAmt |
| Desc | SKILLED NURSING CARE, 110 BEDS DUALLY CERTIFIED FOR MEDICARE AND MEDICAID. OCCUPANCY FOR THE YEAR WAS 90.87% SERVING 36,485 RESIDENT DAYS. THIS INCLUDES SKILLED NURSING SERVICES AND LONG TERM CARE SERVICES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $6,600,740 | ExpenseAmt |
| Revenue | $7,106,116 | RevenueAmt |
| Desc | ASSISTED LIVING AND MEMORY CARE. 103 BEDS, OCCUPANCY FOR THE YEAR WAS 94.41% SERVING 35,494 RESIDENT DAYS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,470,450 | ExpenseAmt |
| Revenue | $1,583,033 | RevenueAmt |
| Desc | INDEPENDENT LIVING COTTAGES (VILLAGES), 78 UNITS, 98.41% OCCUPANCY, SERVING 28,017 RESIDENT DAYS FOR THE FISCAL YEAR. FITNESS CENTER LOCATED IN WELLNESS CENTER. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,437,452 | ExpenseAmt |
| Revenue | $3,965,566 | RevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $5,437,452 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $3,965,566 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $27,868,837 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | Yes (1) | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 82 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 639 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RYAN SKELDON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5133475444 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 990 BAYLEY DR | AddressLine1Txt |
| City | CINCINNATI | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45233 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| LAURA MURRER | ||||||||
| CHAIRMAN | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CHARLES HERTLEIN | ||||||||
| VICE CHAIRMAN | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JANET NEUMANN | ||||||||
| TREASURER | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JOANN REIS | ||||||||
| SECRETARY | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PATRICK DINKELACKER | ||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CAROL EGNER MD | ||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| THOMAS IMHOFF | ||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SISTER PATRICIA MARY MALARKEY | ||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| THOMAS OTTEN | ||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SISTER CHRISTINE RODY | ||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| E PETER RUEHLMANN JR | ||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| KENNETH STECHER | ||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| TODD VOELKERDING | ||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DENNIS TEPE | ||||||||
| BOARD MEMBER PARTIAL TERM | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SISTER PATMARIE BERNARD | ||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CHEYENNE MORRIS | ||||||||
| DIR DEVELOPMENT (PARTIAL YEAR)/BOARD MEMBER | 40.00 | 0.00 | Yes (X) | $96,194 | $0 | $16,301 | ||
| BILL COURY | ||||||||
| PRESIDENT/CEO | 40.00 | 0.00 | Yes (X) | $212,906 | $0 | $14,538 | ||
| ADRIENNE WALSH | ||||||||
| PRESIDENT/CEO PARTIAL TERM | 40.00 | 0.00 | Yes (X) | $256,295 | $0 | $20,441 | ||
| DIANE GUMBERT | ||||||||
| VP FINANCE | 40.00 | 0.00 | Yes (X) | $229,408 | $0 | $46,623 | ||
| MARK MULLAHY | ||||||||
| VP OPERATIONS | 40.00 | 0.00 | Yes (X) | $229,662 | $0 | $35,028 | ||
| RACHEL WIRTH | ||||||||
| CHIEF OPERATING OFFICER | 40.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| RYAN SKELDON | ||||||||
| CHIEF FINANCIAL OFFICER | 40.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| COLLEEN GRAFF | ||||||||
| DIRECTOR OF NURSING | 40.00 | 0.00 | $123,308 | $0 | $2,171 | Yes (X) | ||
| SHERRY WISE | ||||||||
| SR. DIRECTOR, MARKETING | 40.00 | 0.00 | $117,191 | $0 | $18,675 | Yes (X) | ||
| DIANE JOHNSON | ||||||||
| LPN, MEMORY SUPPORT | 40.00 | 0.00 | $112,556 | $0 | $15,200 | Yes (X) | ||
| BEVERLY MANNING | ||||||||
| DIRECTOR, HUMAN RESOURCES | 40.00 | 0.00 | $109,801 | $0 | $2,177 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,487,321 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $171,154 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CONCEPT REHAB INC | |||||
| 6591 WEST CENTRAL AVE SUITE 105 | TOLEDO | OH | 43617 | PHYSICAL, OCCUPATIONAL AND SPEECH THERAP | $792,679 |
| PLANTE MORAN LIVING FORWARD | |||||
| 3000 TOWN CENTER SUITE 100 | SOUTHFIELD | MI | 48075 | CONSULTING | $249,605 |
| RCF GROUP | |||||
| 6454 CENTRE PARK DRIVE | WEST CHESTER | OH | 45069 | CONSTRUCTION | $178,079 |
| JMH CONSTRUCTION SERVICES LLC | |||||
| 12007 KLEIN ROAD | MORNING VIEW | KY | 41063 | CONSTRUCTION | $164,884 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $30,113 | FundraisingAmt |
| Government Grants | $18,427 | GovernmentGrantsAmt |
| All Other Contributions | $453,681 | AllOtherContributionsAmt |
| Total Contributions | $502,221 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| NET RESIDENT SERVICES | 623000 | $22,396,222 | $22,396,222 |
| INDEPENDENT LIVING | 623000 | $2,012,028 | $2,012,028 |
| COTTAGE REVENUE | 623000 | $1,583,033 | $1,583,033 |
| HOME SERVICES | 621610 | $781,758 | $781,758 |
| ADULT DAY | 623000 | $775,162 | $775,162 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $534,006 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $534,006 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $28,082,209 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,630,942 | TotalRevenueColumnAmt |
| Exclusion | $1,630,942 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $48,580,157 | SecuritiesAmt |
| Other | $9,629 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $47,604,541 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $975,616 | SecuritiesAmt |
| Other | $9,629 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $985,245 | TotalRevenueColumnAmt |
| Exclusion | $985,245 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $83,129 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $30,113 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $44,032 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $39,097 | TotalRevenueColumnAmt |
| Exclusion | $39,097 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $19,156 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $16,617 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,539 | TotalRevenueColumnAmt |
| Exclusion | $2,539 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $32,170 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $32,170 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $32,170 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $31,274,423 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $28,114,379 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,657,823 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,044,141 | TotalAmt |
| Program Services | $886,099 | ProgramServicesAmt |
| Management And General | $158,042 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,913,194 | TotalAmt |
| Program Services | $11,807,288 | ProgramServicesAmt |
| Management And General | $2,105,906 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $359,500 | TotalAmt |
| Program Services | $305,086 | ProgramServicesAmt |
| Management And General | $54,414 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,968,760 | TotalAmt |
| Program Services | $1,670,768 | ProgramServicesAmt |
| Management And General | $297,992 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,082,700 | TotalAmt |
| Program Services | $918,822 | ProgramServicesAmt |
| Management And General | $163,878 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,786 | TotalAmt |
| Management And General | $69,786 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,513 | TotalAmt |
| Management And General | $82,513 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $248,715 | TotalAmt |
| Management And General | $248,715 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,397,587 | TotalAmt |
| Program Services | $707,940 | ProgramServicesAmt |
| Management And General | $1,689,647 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,794 | TotalAmt |
| Program Services | $86,293 | ProgramServicesAmt |
| Management And General | $5,501 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $797,604 | TotalAmt |
| Program Services | $749,804 | ProgramServicesAmt |
| Management And General | $47,800 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,661,221 | TotalAmt |
| Program Services | $1,561,664 | ProgramServicesAmt |
| Management And General | $99,557 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,037 | TotalAmt |
| Program Services | $3,107 | ProgramServicesAmt |
| Management And General | $8,930 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,878,631 | TotalAmt |
| Program Services | $1,878,631 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,743,255 | TotalAmt |
| Program Services | $3,734,744 | ProgramServicesAmt |
| Management And General | $8,511 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $464,833 | TotalAmt |
| Program Services | $338,744 | ProgramServicesAmt |
| Management And General | $126,089 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOOD EXPENSES | $1,277,679 | $1,201,108 | $76,571 |
| OTHER EXPENSES | $752,943 | $707,819 | $45,124 |
| MEDICAL AND DRUG SUPPLI | $465,246 | $457,894 | $7,352 |
| REPAIRS AND MAINTENANCE | $367,848 | $345,803 | $22,045 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $539,558 | TotalAmt |
| Program Services | $507,223 | ProgramServicesAmt |
| Management And General | $32,335 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,219,545 | TotalAmt |
| Program Services | $27,868,837 | ProgramServicesAmt |
| Management And General | $5,350,708 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,853 | BOYAmt |
| EOY | $1,850 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,483,937 | BOYAmt |
| EOY | $1,606,383 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $565,806 | BOYAmt |
| EOY | $272,645 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,639,581 | BOYAmt |
| EOY | $1,983,772 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,914 | BOYAmt |
| EOY | $42,789 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,560 | BOYAmt |
| EOY | $71,311 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $119,881,874 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $46,324,496 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,061,379 | BOYAmt |
| EOY | $73,557,378 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,075,323 | BOYAmt |
| EOY | $63,626,037 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,921 | BOYAmt |
| EOY | $55,173 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,100,661 | BOYAmt |
| EOY | $2,571,617 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $149,128,935 | BOYAmt |
| EOY | $143,788,955 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,843,804 | BOYAmt |
| EOY | $3,940,581 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,230,344 | BOYAmt |
| EOY | $4,834,037 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,456,409 | BOYAmt |
| EOY | $36,953,111 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,065,548 | BOYAmt |
| EOY | $22,320,710 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,596,105 | BOYAmt |
| EOY | $68,048,439 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,885,195 | BOYAmt |
| EOY | $75,740,516 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,647,635 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,532,830 | BOYAmt |
| EOY | $75,740,516 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $149,128,935 | BOYAmt |
| EOY | $143,788,955 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,945,122 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $4,061,675 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$908,867 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,406,837 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,067,905 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $751,479 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $785,556 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $472,108 | CurrentTaxYearAmt |
| Total | $12,483,885 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,104,188 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,553,085 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $22,234,821 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,856,273 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $28,082,209 | CurrentTaxYearAmt |
| Total | $114,830,576 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $23,511,025 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $26,620,990 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $22,986,300 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $25,641,829 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $28,554,317 | CurrentTaxYearAmt |
| Total | $127,314,461 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $127,314,461 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,084,068 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,234,722 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,509,163 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,520,293 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $988,909 | CurrentTaxYearAmt |
| Total | $6,337,155 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,084,068 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,234,722 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,509,163 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,520,293 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $988,909 | CurrentTaxYearAmt |
| Total | $6,337,155 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $27,883 | CurrentTaxYearMinus1YearAmt |
| Total | $27,883 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $181,688 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $24,600 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,606 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,754 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,170 | CurrentTaxYearAmt |
| Total | $269,818 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $24,776,781 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,880,312 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $24,516,069 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $27,200,759 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $29,575,396 | CurrentTaxYearAmt |
| Total | $133,949,317 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.95050 | PublicSupportCY509Pct |
| Public Support PY509 | 0.94690 | PublicSupportPY509Pct |
| Investment Income CY | 0.04730 | InvestmentIncomeCYPct |
| Investment Income PY | 0.05090 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,183,589 | BeginningYearBalanceAmt |
| Contributions | $22,590 | ContributionsAmt |
| Investment Earnings Or Losses | $2,006,796 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $11,212,975 | OtherExpendituresAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,469,801 | BeginningYearBalanceAmt |
| Contributions | $3,059 | ContributionsAmt |
| Investment Earnings Or Losses | $1,910,729 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $200,000 | OtherExpendituresAmt |
| End Year Balance | $9,183,589 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,473,805 | BeginningYearBalanceAmt |
| Contributions | $6,483 | ContributionsAmt |
| Investment Earnings Or Losses | $2,289,513 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $300,000 | OtherExpendituresAmt |
| End Year Balance | $7,469,801 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,927,441 | BeginningYearBalanceAmt |
| Contributions | $10,000 | ContributionsAmt |
| Investment Earnings Or Losses | -$3,041,636 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $422,000 | OtherExpendituresAmt |
| End Year Balance | $5,473,805 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,574,040 | BeginningYearBalanceAmt |
| Contributions | $21,596 | ContributionsAmt |
| Investment Earnings Or Losses | $3,540,805 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $209,000 | OtherExpendituresAmt |
| End Year Balance | $8,927,441 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,631,454 | OtherCostOrOtherBasisAmt |
| Book Value | $7,631,454 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $99,045,288 | OtherCostOrOtherBasisAmt |
| Depreciation | $40,764,574 | DepreciationAmt |
| Book Value | $58,280,714 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,174,148 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,559,922 | DepreciationAmt |
| Book Value | $7,614,226 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,984 | OtherCostOrOtherBasisAmt |
| Book Value | $30,984 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $73,557,378 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| OTHER LIABILITIES | $3,800 |
| CUSTOMER DEPOSITS | $22,017,322 |
| PATIENT TRUST ACCOUNTS | $26,943 |
| ANNUITIES | $272,645 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $22,320,710 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | ASSISTS ASSISTED LIVING RESIDENTS, ADULT DAY MEMBERS & HOME SERVICES CLIENTS WHO RUN OUT OF ASSETS/INCOME DURING THEIR STAY AT BAYLEY. |
| PART X, LINE 2: | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CORPORATION AND RECOGNIZE A TAX LIABILITY IF THE CORPORATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CORPORATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2025 AND 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE CORPORATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF OUTING | Event1Nm |
| Gross Receipts Event1 | $111,801 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $28,672 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $83,129 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $43,586 | OtherDirectExpensesEvent1Amt |
| Event2 | ALZHEIMER EVENT | Event2Nm |
| Gross Receipts Event2 | $1,441 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $1,441 | CharitableContriEvent2Amt |
| Other Direct Expenses Event2 | $446 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $113,242 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $30,113 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $83,129 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $44,032 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $44,032 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $39,097 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ADRIENNE WALSH | ||||||||||||||
| PRESIDENT/CEO PARTIAL TERM | $252,138 | $0 | $0 | $0 | $4,157 | $0 | $7,056 | $0 | $13,385 | $0 | $276,736 | $0 | $0 | $0 |
| DIANE GUMBERT | ||||||||||||||
| VP FINANCE | $226,674 | $0 | $0 | $0 | $2,734 | $0 | $7,026 | $0 | $39,597 | $0 | $276,031 | $0 | $0 | $0 |
| MARK MULLAHY | ||||||||||||||
| VP OPERATIONS | $226,565 | $0 | $0 | $0 | $3,097 | $0 | $5,023 | $0 | $30,005 | $0 | $264,690 | $0 | $0 | $0 |
| BILL COURY | ||||||||||||||
| PRESIDENT/CEO | $212,511 | $0 | $0 | $0 | $395 | $0 | $4,292 | $0 | $10,246 | $0 | $227,444 | $0 | $0 | $0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| COUNTY OF HAMILTON OHIO (HOSPITAL COMMISSION) | |||||||
| A | 316000063 | 2022-02-04 | $45,692,230 | SEE SUPPLEMENTAL INFORMATION | 0 | 0 | 0 |
| COUNTY OF HAMILTON OHIO (HOSPITAL COMMISSION) | |||||||
| B | 316000063 | 2022-08-19 | $1,568,000 | CONSTRUCTION OF INDEPENDENT LIVING FACILITY | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Refunding EscrowRefundingEscrowAmt | Capital ExpendituresCapitalExpendituresAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|
| A | $10,564,638 | $45,692,230 | $6,692,300 | $39,000,000 | 2024 | 0 | 0 | Yes (1) | Yes (1) |
| B | $41,760 | $1,568,000 | $1,568,000 | 2022 | 0 | 0 | Yes (1) | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Term Of HedgeTermOfHedgePct | Superintegrated HedgeSuperintegratedHedgeInd | Hedge TerminatedHedgeTerminatedInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| FIFTH THIRD BANK | ||||||||||||
| A | 0 | 0 | Yes (1) | 0 | Yes (1) | Yes (1) | 10.000000000000 | 0 | 0 | 0 | 0 | Yes (1) |
| FIFTH THIRD BANK | ||||||||||||
| B | 0 | 0 | Yes (1) | 0 | Yes (1) | Yes (1) | 10.000000000000 | 0 | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE K, PART I, DESCRIPTION OF PURPOSE | CONSTRUCTION OF INDEPENDENT LIVING FACILITY, PARTIAL REISSUANCE OF 2012 BOND. |
| SCHEDULE K, PART IV, LINE 4C | THE BOND INCLUDES INTEREST RATE SWAPS WITH TERMS VARYING FROM 1.53%-2.35% |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE EXECUTIVE COMMITTEE IS AUTHORIZED TO ACT ON BEHALF OF THE BOARD IN THE INTERVALS BETWEEN MEETINGS OF THE BOARD. |
| FORM 990, PART VI, SECTION A, LINE 4 | DURING THE TAX YEAR, THE CORPORATION AMENDED ITS BYLAWS TO REVISE THE PROVISIONS DESCRIBING THE POWERS AND DUTIES OF THE BOARD OF DIRECTORS. THE AMENDMENT CLARIFIES THAT, WHILE THE BOARD RETAINS FULL AUTHORITY FOR THE DIRECTION AND MANAGEMENT OF THE AFFAIRS, BUSINESS ACTIVITIES, FUNDS, AND PROPERTY OF THE CORPORATION, SUCH AUTHORITY IS EXPRESSLY SUBJECT TO THE RIGHTS OF THE CATHOLIC SPONSOR AS SET FORTH IN A DELEGATION AGREEMENT BETWEEN THE CORPORATION AND THE CATHOLIC SPONSOR, ORIGINALLY EFFECTIVE JULY 1, 2024, AS AMENDED AND RESTATED. THE AMENDMENT FURTHER PROVIDES THAT, IN THE EVENT OF ANY CONFLICT BETWEEN THE BYLAWS AND THE DELEGATION AGREEMENT, THE DELEGATION AGREEMENT WILL CONTROL. THE REVISED SECTION ALSO REAFFIRMS THE STANDARD OF CARE AND FIDUCIARY DUTIES APPLICABLE TO DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FINANCE COMMITTEE OF THE BOARD REVIEWED THE FORM 990 IN DETAIL AND THEN THE BOARD WAS GIVEN A COPY OF THE FORM 990 AS PART OF THE FINANCE COMMITTEE REPORT. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD OF DIRECTORS ARE REQUIRED TO SIGN AN ANNUAL CONFLICT OF INTEREST DISCLOSURE. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COMMITTEE OF THE BOARD CONDUCTED THIS REVIEW USING SALARY SURVEYS, COMPENSATION SURVEYS, AND BENCHMARK DATA. THE DECISIONS ARE DOCUMENTED IN THE MEETING MINUTES AND COMPENSATION IS REVIEWED ANNUALLY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS RECORDS AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN FMV INTEREST RATE SWAP -908,867. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| BAYLEY NORTH PROPERTY LLC | |||||||||
| 990 BAYLEY DRIVE | CINCINNATI | OH | 45233 | 853809454 | REAL ESTATE HOLDING COMPANY | OH | $5,192 | $2,999,094 | BAYLEY SENIOR CARE |
| BAYLEY AT GREEN TOWNSHIP LLC | |||||||||
| 990 BAYLEY DRIVE | CINCINNATI | OH | 45233 | 884041128 | INDEPENDENT LIVING COMPLEX | OH | $1,920,000 | $4,271,908 | BAYLEY SENIOR CARE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |