2026-02-19T13:53:22-06:00 2025-06-30 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2024-07-01 311252361 BAYLEY SENIOR CARE BAYL 5133475444 990 BAYLEY DR CINCINNATI OH 45233 BILL COURY CEO & PRESIDENT 5133475444 2026-02-19 1 0 EMILIE M KNIERIEM CPA P01330194 3178488920 2026-02-19 2024 2025-03-06 01:10:19Z BILL COURY 990 BAYLEY DR CINCINNATI OH 45233 78939613 0 X WWW.BAYLEYLIFE.ORG X 1990 OH THE PRIMARY EXEMPT PURPOSE OF BAYLEY SENIOR CARE CORPORATION IS TO PROVIDE NURSING AND ASSISTED LIVING SERVICES FOR AREA SENIORS. 14 14 639 89 0 0 785556 502221 24825157 28082209 8279338 2616187 46103 73806 33936154 31274423 0 0 0 0 18078947 18368295 0 0 0 10912914 14851250 28991861 33219545 4944293 -1945122 149128935 143788955 74596105 68048439 74532830 75740516 X 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. 0 0 14360195 15459664 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. 6600740 7106116 ASSISTED LIVING AND MEMORY CARE. 103 BEDS, OCCUPANCY FOR THE YEAR WAS 94.41% SERVING 35,494 RESIDENT DAYS. 1470450 1583033 INDEPENDENT LIVING COTTAGES (VILLAGES), 78 UNITS, 98.41% OCCUPANCY, SERVING 28,017 RESIDENT DAYS FOR THE FISCAL YEAR. FITNESS CENTER LOCATED IN WELLNESS CENTER. 5437452 3965566 5437452 3965566 27868837 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 82 0 1 639 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X RYAN SKELDON 5133475444 990 BAYLEY DR CINCINNATI OH 45233 LAURA MURRER CHAIRMAN 1.00 0.00 X X 0 0 0 CHARLES HERTLEIN VICE CHAIRMAN 1.00 0.00 X X 0 0 0 JANET NEUMANN TREASURER 1.00 0.00 X X 0 0 0 JOANN REIS SECRETARY 1.00 0.00 X X 0 0 0 PATRICK DINKELACKER BOARD MEMBER 1.00 0.00 X 0 0 0 CAROL EGNER MD BOARD MEMBER 1.00 0.00 X 0 0 0 THOMAS IMHOFF BOARD MEMBER 1.00 0.00 X 0 0 0 SISTER PATRICIA MARY MALARKEY BOARD MEMBER 1.00 0.00 X 0 0 0 THOMAS OTTEN BOARD MEMBER 1.00 0.00 X 0 0 0 SISTER CHRISTINE RODY BOARD MEMBER 1.00 0.00 X 0 0 0 E PETER RUEHLMANN JR BOARD MEMBER 1.00 0.00 X 0 0 0 KENNETH STECHER BOARD MEMBER 1.00 0.00 X 0 0 0 TODD VOELKERDING BOARD MEMBER 1.00 0.00 X 0 0 0 DENNIS TEPE BOARD MEMBER PARTIAL TERM 1.00 0.00 X 0 0 0 SISTER PATMARIE BERNARD BOARD MEMBER 1.00 0.00 X 0 0 0 CHEYENNE MORRIS DIR DEVELOPMENT (PARTIAL YEAR)/BOARD MEMBER 40.00 0.00 X 96194 0 16301 BILL COURY PRESIDENT/CEO 40.00 0.00 X 212906 0 14538 ADRIENNE WALSH PRESIDENT/CEO PARTIAL TERM 40.00 0.00 X 256295 0 20441 DIANE GUMBERT VP FINANCE 40.00 0.00 X 229408 0 46623 MARK MULLAHY VP OPERATIONS 40.00 0.00 X 229662 0 35028 RACHEL WIRTH CHIEF OPERATING OFFICER 40.00 0.00 X 0 0 0 RYAN SKELDON CHIEF FINANCIAL OFFICER 40.00 0.00 X 0 0 0 COLLEEN GRAFF DIRECTOR OF NURSING 40.00 0.00 X 123308 0 2171 SHERRY WISE SR. DIRECTOR, MARKETING 40.00 0.00 X 117191 0 18675 DIANE JOHNSON LPN, MEMORY SUPPORT 40.00 0.00 X 112556 0 15200 BEVERLY MANNING DIRECTOR, HUMAN RESOURCES 40.00 0.00 X 109801 0 2177 1487321 0 171154 8 0 1 0 CONCEPT REHAB INC 6591 WEST CENTRAL AVE SUITE 105 TOLEDO OH 43617 PHYSICAL, OCCUPATIONAL AND SPEECH THERAP 792679 PLANTE MORAN LIVING FORWARD 3000 TOWN CENTER SUITE 100 SOUTHFIELD MI 48075 CONSULTING 249605 RCF GROUP 6454 CENTRE PARK DRIVE WEST CHESTER OH 45069 CONSTRUCTION 178079 JMH CONSTRUCTION SERVICES LLC 12007 KLEIN ROAD MORNING VIEW KY 41063 CONSTRUCTION 164884 4 30113 18427 453681 502221 NET RESIDENT SERVICES 623000 22396222 22396222 INDEPENDENT LIVING 623000 2012028 2012028 COTTAGE REVENUE 623000 1583033 1583033 HOME SERVICES 621610 781758 781758 ADULT DAY 623000 775162 775162 534006 534006 28082209 1630942 1630942 48580157 9629 47604541 0 975616 9629 985245 985245 83129 30113 44032 39097 39097 19156 16617 2539 2539 OTHER REVENUE 900099 32170 32170 32170 31274423 28114379 0 2657823 1044141 886099 158042 13913194 11807288 2105906 359500 305086 54414 1968760 1670768 297992 1082700 918822 163878 69786 69786 82513 82513 248715 248715 2397587 707940 1689647 91794 86293 5501 797604 749804 47800 1661221 1561664 99557 12037 3107 8930 1878631 1878631 3743255 3734744 8511 464833 338744 126089 FOOD EXPENSES 1277679 1201108 76571 OTHER EXPENSES 752943 707819 45124 MEDICAL AND DRUG SUPPLI 465246 457894 7352 REPAIRS AND MAINTENANCE 367848 345803 22045 539558 507223 32335 33219545 27868837 5350708 0 1853 1850 6483937 1606383 565806 272645 2639581 1983772 41914 42789 97560 71311 119881874 46324496 76061379 73557378 60075323 63626037 60921 55173 3100661 2571617 149128935 143788955 8843804 3940581 3230344 4834037 45456409 36953111 17065548 22320710 74596105 68048439 X 52885195 75740516 21647635 0 74532830 75740516 149128935 143788955 X -1945122 4061675 -908867 X X 0 1 X 1 0 X 4406837 6067905 751479 785556 472108 12483885 19104188 20553085 22234821 24856273 28082209 114830576 23511025 26620990 22986300 25641829 28554317 127314461 0 0 0 127314461 1084068 1234722 1509163 1520293 988909 6337155 1084068 1234722 1509163 1520293 988909 6337155 27883 27883 181688 24600 20606 10754 32170 269818 24776781 27880312 24516069 27200759 29575396 133949317 0.95050 0.94690 0.04730 0.05090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9183589 22590 2006796 11212975 7469801 3059 1910729 200000 9183589 5473805 6483 2289513 300000 7469801 8927441 10000 -3041636 422000 5473805 5574040 21596 3540805 209000 8927441 0.00000 0.00000 0.00000 0 0 7631454 7631454 99045288 40764574 58280714 13174148 5559922 7614226 30984 30984 73557378 OTHER LIABILITIES 3800 CUSTOMER DEPOSITS 22017322 PATIENT TRUST ACCOUNTS 26943 ANNUITIES 272645 22320710 X 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. GOLF OUTING 111801 28672 83129 43586 ALZHEIMER EVENT 1441 1441 446 113242 30113 83129 44032 44032 39097 X X 0 0 0 0 0 0 0 0 0 ADRIENNE WALSH PRESIDENT/CEO PARTIAL TERM 252138 0 0 0 4157 0 7056 0 13385 0 276736 0 0 0 DIANE GUMBERT VP FINANCE 226674 0 0 0 2734 0 7026 0 39597 0 276031 0 0 0 MARK MULLAHY VP OPERATIONS 226565 0 0 0 3097 0 5023 0 30005 0 264690 0 0 0 BILL COURY PRESIDENT/CEO 212511 0 0 0 395 0 4292 0 10246 0 227444 0 0 0 A COUNTY OF HAMILTON OHIO (HOSPITAL COMMISSION) 316000063 2022-02-04 45692230 SEE SUPPLEMENTAL INFORMATION 0 0 0 B COUNTY OF HAMILTON OHIO (HOSPITAL COMMISSION) 316000063 2022-08-19 1568000 CONSTRUCTION OF INDEPENDENT LIVING FACILITY 0 0 0 A 10564638 45692230 6692300 39000000 2024 0 0 1 1 B 41760 1568000 1568000 2022 0 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 0 1 0 1 1 FIFTH THIRD BANK 10.000000000000 0 0 0 0 1 B 0 0 1 0 1 1 FIFTH THIRD BANK 10.000000000000 0 0 0 0 1 A 1 B 1 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% 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. BAYLEY NORTH PROPERTY LLC 990 BAYLEY DRIVE CINCINNATI OH 45233 853809454 REAL ESTATE HOLDING COMPANY OH 5192 2999094 BAYLEY SENIOR CARE BAYLEY AT GREEN TOWNSHIP LLC 990 BAYLEY DRIVE CINCINNATI OH 45233 884041128 INDEPENDENT LIVING COMPLEX OH 1920000 4271908 BAYLEY SENIOR CARE 1