2023-11-14T08:56:41-06:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2022-01-01 344428230 SUNSET RETIREMENT COMMUNITIES INC SUNS 4197241225 4040 INDIAN RD TOLEDO OH 43606 J CHRISTOPHER GREEN CFO 4197241225 2023-11-13 1 J CHRISTOPHER GREEN 999009999 0 AMBER ROGNAN-HAMILTON P01251012 3149254300 2023-11-13 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z J CHRISTOPHER GREEN 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 65283237 0 X HTTPS://OTTERBEIN.ORG/FIND-A-LOCATION/OTTERBEIN-S X 1871 OH CONTINUING CARE RETIREMENT COMMUNITY THAT PROVIDES HOUSING AND SERVICES FOR OLDER ADULTS. 16 13 560 13 -55592 0 2252504 577551 18779911 22462264 3105281 4442997 425480 37068 24563176 27519880 0 36891 0 0 11031525 11252637 0 0 0 8722511 12114365 19754036 23403893 4809140 4115987 108190573 98632585 23035159 22019281 85155414 76613304 IN KEEPING WITH OUR UNITED METHODIST TRADITION WE SEEK TO ENHANCE THE QUALITY OF LIFE AND HOLISTIC GROWTH OF OLDER PERSONS. 0 0 19733144 0 23945850 SUNSET RETIREMENT COMMUNITIES PROVIDES PERSONAL CARE AND LONG-TERM RESIDENCY TO ELDERLY MEN AND WOMEN. CARE INCLUDES BUT IS NOT LIMITED TO BATHING, DRESSING, GROOMING, MOBILITY AND ADMINISTRATION OF MEDICATION. ACCOMODATIONS INCLUDE ASSISTED LIVING AND CONGREGATE CARE APARTMENTS AND SKILLED OR LONG-TERM CARE NURSING ROOMS. THE ORGANIZATION PROVIDES CHARITABLE CARE TO RESIDENTS WITH LIMITED FINANCIAL MEANS AND WHO HAVE NO FAMILY OR FRIENDS TO CARE FOR THEM. IN ADDITION, THE ORGANIZATION FINANCIALLY SUPPORTS THOSE WHO HAVE OUTLIVED THEIR FINANCIAL ASSETS DURING THEIR RESIDENCY AT SRC, BUT WHO DO NOT MEET MEDICAID REQUIREMENTS. 36891 36891 0 GENEROUS DONORS HAVE ESTABLISHED A BENEVOLENT CARE FUND, WHICH OFFERS ASSISTANCE TO RESIDENTS WHO CANNOT PAY THE FULL COST OF CARE. OTTERBEIN'S RICH HERITAGE HAS EARNED US A SOLID REPUTATION AS A TRUSTED AND VALUABLE RESOURCE. BY PROVIDING INFORMATION AND SERVICES ON AGING ISSUES WE CONTINUE TO SERVE RESIDENTS, THEIR FAMILIES AND THE SURROUNDING COMMUNITIES. OTTERBEIN RESIDENTS AND STAFF VOLUNTEER THEIR TIME AND TALENTS AT SUNSET BUT ALSO FOR A NUMBER OF ORGANIZATIONS AND CAUSES IN THE GREATER COMMUNITY. 0 0 -1483586 THE ORGANIZATION PROVIDES NURSING CARE TO RESIDENTS UNDER THE MEDICAID PROGRAM FOR WHICH THE COSTS TO PROVIDE SUCH CARE EXCEEDS REIMBURSEMENT. THE ORGANIZATION FUNDS THIS DIFFERENCE THROUGH ITS OPERATIONS. THE SHORTFALL IS NETTED WITH PROGRAM SERVICE REVENUE. 19770035 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 560 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 16 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 1 1 X J CHRISTOPHER GREEN 4197241225 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 JILL WILSON PRESIDENT/CEO 2.00 38.00 X X 0 2593979 18035 JAMES C GREEN TREASURER/CFO 2.00 38.00 X X 0 1369243 18346 DOROTHY BARNES TRUSTEE 1.00 0.00 X 0 0 0 VICTORIA BARTLETT TRUSTEE 1.00 0.00 X 0 0 0 HEIDI GLOSSER TRUSTEE 1.00 0.00 X 0 0 0 BARBARA HAHLER TRUSTEE 1.00 0.00 X 0 0 0 MARY KNAKE SECRETARY 1.00 0.00 X X 0 0 0 BARBARA KOPP-MILLER TRUSTEE 1.00 0.00 X 0 0 0 BRENDA LEE TRUSTEE 1.00 0.00 X 0 0 0 KATHLEEN RYAN INTERIM CHAIR 1.00 0.00 X X 0 0 0 MARK SANDRETTO TRUSTEE 1.00 0.00 X 0 0 0 LIONEL SULLY TRUSTEE 1.00 0.00 X 0 0 0 ANDREW WEINER TRUSTEE 1.00 0.00 X 0 0 0 KARA JO WIETRZYKOWSKI TRUSTEE 1.00 0.00 X 0 0 0 JASON MILLER VP OF OPERATIONS 2.00 38.00 X X 0 1230868 15761 MEL MILLER BOARD CHAIR OF OTTERBEIN HOMES 1.00 7.00 X 0 0 0 JUDITH BISHOP-PIERCE EXECUTIVE DIRECTOR 40.00 0.00 X 151969 0 9235 DANIEL SMITH EXECUTIVE DIRECTOR 40.00 0.00 X 144043 0 8768 GARY HORNING VICE PRESIDENT - MARKETING 2.00 38.00 X 0 286804 15466 PAMELA RICHMOND VP - CHIEF STRATEGY/DEVELOPMENT 2.00 38.00 X 0 308649 15003 LOIS MILLS VP OF HUMAN RESOURCES 2.00 38.00 X 0 251458 13923 SHONIA RUSSELLE AVP - MARKETING 2.00 38.00 X 0 217375 16560 EMILY WEIKERT VP - CLINICAL QUALITY 2.00 38.00 X 0 228975 14129 296012 6487351 145226 6 0 1 0 0 5 358923 218623 470 577551 RESIDENTAL REVENUE 623000 22242037 22242037 DEPARTMENTAL REVENUE 623000 220227 220227 22462264 501970 501970 24 24 41704360 37763357 3941003 3941003 3941003 60 0 60 60 MISCELLANEOUS 623000 37799 37799 MINERAL LEASE 623000 29723 29723 DIETARY 623000 22835 22835 -53349 -55592 2243 37008 27519880 22462264 -55592 4535657 X 36891 36891 296012 296012 9262780 8540579 722201 206056 184107 21949 794042 709460 84582 693747 619848 73899 20992 20992 78730 78730 94691 94691 3649276 3635216 14060 431425 431425 2016543 1876367 140176 174421 174421 1305607 1268974 36633 86899 77642 9257 250661 243628 7033 2023532 1966755 56777 337246 327783 9463 CORPORATE SERVICE FEES 1262568 1262568 COVID EXPENSES 188982 188982 DUES AND SUBSCRIPTIONS 65337 65337 BAD DEBT 55120 55120 72335 38683 33652 23403893 19770035 3633858 0 549 3973820 23346 1743053 2895274 77450 77450 68574 159293 44702127 4932620 38752670 39769507 8728286 43338457 41355449 424292 9580000 9580000 3910722 2364966 108190573 98632585 4070902 2223169 1041905 1198034 17922352 14682640 0 3915438 23035159 22019281 X 82045160 74478001 3110254 2135303 85155414 76613304 108190573 98632585 4115987 -12658097 0 X X 0 1 X 1 0 X 193577 204201 195576 137489 577551 1308394 17294030 17973628 17896955 20971876 22462264 96598753 54801 54801 17487607 18177829 18092531 21109365 23094616 97961948 128625 147865 151592 100935 46145 575162 0 128625 147865 151592 100935 46145 575162 97386786 1703665 1347853 1363712 2409507 501994 7326731 1703665 1347853 1363712 2409507 501994 7326731 275413 359059 332638 348530 37859 1353499 19466685 19884741 19788881 23867402 23634469 106642178 0.91320 0.89650 0.06870 0.08060 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLAENOUS - 2018 AMOUNT: $ 275,413. 2019 AMOUNT: $ 359,059. 2020 AMOUNT: $ 332,638. 2021 AMOUNT: $ 348,530. 2022 AMOUNT: $ 37,859. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 3381 4139 4801 2719 0 3260000 3260000 32705270 3289070 29416200 2231285 529234 1702051 4039757 1114316 2925441 2465815 2465815 39769507 LONG TERM LIFE USE FEES 3080700 NEGATIVE CASH BALANCE 834738 3915438 X PART IV, LINE 1B: THE ORGANIZATION HOLDS RESIDENT FUNDS THAT ARE NOT RECORDED ON THE ORGANIZATION'S BALANCE SHEET. PART X, LINE 2: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE CONSOLIDATED FINANCIAL STATEMENTS. 1 BENEVOLENT ASSISTANCE 3 36891 PART I, LINE 2: OTTERBEIN HOMES MAINTAINS RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF CHARITY CARE IT PROVIDES. THESE RECORDS INCLUDE THE AMOUNT OF CHARGES FORGONE FOR SERVICES AND SUPPLIES FURNISHED UNDER ITS BENEVOLENT ASSISTANCE POLICY, THE ESTIMATED COST OF THOSE SERVICES AND SUPPLIES, AND EQUIVALENT SERVICE STATISTICS. 0 1 0 0 0 0 0 0 0 JILL WILSON PRESIDENT/CEO 0 533568 0 118554 0 1941857 0 8435 0 9600 0 2612014 0 1941414 JAMES C GREEN TREASURER/CFO 0 344927 0 66096 0 958220 0 8869 0 9477 0 1387589 0 955231 JASON MILLER VP OF OPERATIONS 0 388692 0 76649 0 765527 0 7396 0 8365 0 1246629 0 764215 PAMELA RICHMOND VP - CHIEF STRATEGY/DEVELOPMENT 0 246685 0 59488 0 2476 0 6638 0 8365 0 323652 0 0 GARY HORNING VICE PRESIDENT - MARKETING 0 228925 0 54004 0 3875 0 7101 0 8365 0 302270 0 0 LOIS MILLS VP OF HUMAN RESOURCES 0 201029 0 44568 0 5861 0 6286 0 7637 0 265381 0 0 EMILY WEIKERT VP - CLINICAL QUALITY 0 184930 0 41804 0 2241 0 5764 0 8365 0 243104 0 0 SHONIA RUSSELLE AVP - MARKETING 0 170517 0 40858 0 6000 0 5408 0 11152 0 233935 0 0 JUDITH BISHOP-PIERCE EXECUTIVE DIRECTOR 151969 0 0 0 0 0 8145 0 1090 0 161204 0 0 0 DANIEL SMITH EXECUTIVE DIRECTOR 136543 0 7500 0 0 0 0 0 8768 0 152811 0 0 0 PART I, LINE 3 THE PARENT ORGANIZATION, OTTERBEIN HOMES INC., USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION FOR THE CEO/EXECUTIVE DIRECTOR: COMPENSATION COMMITTEE, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. PART I, LINE 4B EFFECTIVE DECEMBER 31, 2021 THE SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) BENEFITS WERE FROZEN AND THE PLAN WAS CLOSED TO NEW ENTRANTS. ALL ACTIVE PARTICIPANTS WERE PAID LUMP SUMS OF THEIR BENEFITS LEAVING ONLY BENEFITS TO BE PAID TO RETIRED EMPLOYEES. JAMES GREEN $955,231 JASON MILLER $764,215 JILL WILSON $1,941,414 FORM 990, PAGE 5, PART V, LINE 1A THE PARENT COMPANY, OTTERBEIN HOMES, (FEIN 31-0549058) PROCESSES ACCOUNTS PAYABLE PAYMENTS FOR ALL RELATED ENTITIES. AS A RESULT, THE ORGANIZATION IS UNABLE TO DETERMINE THE NUMBER OF 1099S REPORTED BY ENTITY. AS A RESULT, ALL 1099S ARE ISSUED AND REPORTED OUT OF THE PARENT COMPANY. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS AUTHORIZED TO ACT FOR THE BOARD OF DIRECTORS BETWEEN REGULAR AND/OR CALLED SESSIONS OF THE BOARD. THE EXECUTIVE COMMITTEE HAS AUTHORITY TO MAKE ALL DECISIONS WITHOUT HAVING TO WAIT AND BRING THE ACTION TO THE FULL BOARD. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE CORPORATION IS OTTERBEIN LSC, LLC. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE BOARD OF DIRECTORS SHALL BE ELECTED BY THE MEMBER OF THE CORPORATION UPON NOMINATION BY THE CORPORATION'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING CORPORATE POWERS AND ACTIONS MAY ONLY BE TAKEN WITH THE APPROVAL OF THE MEMBER AFTER GIVING CONSIDERATION TO THE CONCERNS OF THE BOARD OF DIRECTORS: 1. THE DETERMINATION AND ADOPTION OF THE CORPORATION'S ANNUAL OPERATING AND CAPITAL BUDGETS. 2. THE EXPENDITURES FOR NON-BUDGETED ITEMS IN EXCESS OF $500,000. 3. DETERMINING CORPORATION ADMINISTRATIVE AND OPERATING STAFF COMPENSATION AND BENEFITS. 4. DETERMINING ALL BUILDING PROGRAMS AND THE MAKING OF CERTIFICATE AND NEED APPLICATIONS. 5. DETERMINING TO ADD OR TERMINATE ANY SERVICES. 6. THE APPOINTMENT OF AUDITORS AND LEGAL COUNSEL. 7. EMPLOYING, EVALUATING, DISCIPLINING OR DISCHARGING THE PRESIDENT AND/OR TREASURER OF THE CORPORATION. 8. THE ADOPTION OF LONG-RANGE PLANS AND MANAGEMENT OBJECTIVES, INCLUDING THE EXECUTION OF ANY AGREEMENT WITH CONSORTIUMS, ALLIANCES, OR OTHER ORGANIZATIONS. 9. TAKING MEMBERSHIP IN OR JOINING ANY ORGANIZATION. 10. THE SALE, LEASE, MORTGAGING, ENCUMBERING OR OTHER DISPOSITION OF ANY REAL PROPERTY; AND THE SALE, MORTGAGE, ENCUMBERING OR LEASE OF ANY PERSONAL PROPERTY OF A VALUE IN EXCESS OF $50,000. 11. THE MANAGEMENT AND ADMINISTRATION OF ALL LEGAL MATTERS INVOLVING THE CORPORATION. 12. THE MANAGEMENT AND ADMINISTRATION OF ALL INSURANCE FOR THE CORPORATION. 13. THE ESTABLISHMENT OF UNIFORM EMPLOYMENT PRACTICES AND POLICIES. 14. THE DEVELOPMENT AND IMPLEMENTATION OF MARKETING, PUBLIC RELATIONS, AND FUNDRAISING EFFORTS ON BEHALF OF THE CORPORATION WITHOUT PRIOR NOTIFICATION TO AND APPROVAL FROM AN OFFICER OF THE MEMBER UNLESS APPROVED IN THE ANNUAL BUDGET. 15. THE ASSUMPTION OR ISSUANCE OF ANY LONG-TERM OR SHORT-TERM DEBT IN EXCESS OF ANY AMOUNT DETERMINED FROM TIME TO TIME BY THE MEMBER. 16. THE APPROVAL OF ANY VOLUNTARY MERGER OR CONSOLIDATION OF THE CORPORATION OR THE SALE, ASSIGNMENT, MORTGAGING, ENCUMBERING, PLEDGING, LEASING OR TRANSFER OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OR THE CORPORATION OR THE TRANSFER OF CONTROL OF THE CORPORATION. NOTWITHSTANDING THE FOREGOING, THE APPROVAL OR CENSENT OF THE MEMBER SHALL NOT BE REQUIRED FOR ANY OF THE ACTIONS DESCRIBED IN ARTICLE IV, SECTIONS 4 OR 5 ABOVE IF SUCH ACTION IS FUNDED EXCLUSIVELY FOR THE CORPORATION'S DONOR RESTRICTED FUNDS OR BOARD RESTRICTED FUNDS AND DOES NOT EXCEED $5,000,000. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO AND REVIEWED BY THE CHIEF FINANANCIAL OFFICER BEFORE IT IS FILED. IT IS ALSO PROVIDED TO THE ENTIRE BOARD BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES ANNUAL DISCLOSURES OF ANY CONFLICTS OF INTEREST. THE ORGANIZATION ALSO ENCOURAGES VOLUNTARY ABSTINENCE FROM VOTING ON MATTERS INVOLVING CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 HE INDEPENDENT EXECUTIVE COMMITTEE OF THE OTTERBEIN HOMES BOARD OF TRUSTEES HAS THE RESPONSIBILITY FOR DETERMINING THE ANNUAL COMPENSATION FOR THE OFFICERS BY THE USE OF INDUSTRY SPECIFIC DATA SUCH AS SALARY SURVEYS FROM LEADING AGE AND LEADING AGE OHIO. THE SALARIES OF THE KEY EMPLOYEES ARE DETERMINED BY THE OFFICERS USING INDUSTRY COMPARATIVE DATA SUCH AS SALARY SURVEYS FROM LEADING AGE AND LEADING AGE OHIO. THE DELIBERATIONS AND DECISIONS REGARDING COMPENSATION ARE DOCUMENTED. THIS PROCESS WAS LAST PERFORMED IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G NURSE AGENCY FEES/CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 3,084,352. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,084,352. OTHER SERVICES: PROGRAM SERVICE EXPENSES 550,864. MANAGEMENT AND GENERAL EXPENSES 14,060. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 564,924. FORM 990, PAGE 12, PART XII, LINE 2C THE OVERSIGHT AND SELECTION PROCESS OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART X, PAGE 11, LINE 20 - TAX EXEMPT BOND LIABILITY THE PARENT COMPANY, OTTERBEIN HOMES, HAS ALLOCATED A PORTION OF THE TAX EXEMPT BONDS THAT WERE ISSUED TO THE PARENT COMPANY. THE DETAILS OF THE TAX EXEMPT BONDS ISSUED TO OTTERBEIN HOMES ARE CONTAINED ON THE SCHEDULE K THAT IS FILED WITH THE FORM 990 FOR THE PARENT COMPANY (FEIN 31-0549058). THERE IS NO SCHEDULE K FOR THIS TAX RETURN. THIS TREATMENT IS CONSISTENT WITH PRIOR YEARS. OTTERBEIN HOMES 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 310549058 PARENT - RETIREMENT LIVING COMMUNITIES OH 501(C)(3) LINE 10 N/A 0 OTTERBEIN CRIDERSVILLE 100 RED OAK DRIVE CRIDERSVILLE OH 45806 341940884 RETIREMENT LIVING COMMUNITY OH 501(C)(3) LINE 10 OTTERBEIN HOMES 0 NORTH SHORE RETIREMENT COMMUNITY 9400 NORTHSHORE BLVD LAKESIDE OH 43440 341743836 RETIREMENT LIVING COMMUNITY OH 501(C)(3) LINE 10 OTTERBEIN HOMES 0 OTTERBEIN PORTAGE VALLEY 20311 PEMBERVILLE ROAD PEMBERVILE OH 43450 341193296 RETIREMENT LIVING COMMUNITY OH 501(C)(3) LINE 10 OTTERBEIN HOMES 0 OTTERBEIN ST MARYS 11230 STATE ROUTE 364 ST MARYS OH 45885 341940880 RETIREMENT LIVING COMMUNITY OH 501(C)(3) LINE 10 OTTERBEIN HOMES 0 THE FRANKLIN UNITED METHODIST HOME INC 1070 WEST JEFFERSON ST FRANKLIN IN 46131 350988712 RETIREMENT LIVING COMMUNITY IN 501(C)(3) LINE 10 OTTERBEIN HOMES 0 OTTERBEIN GRANVILLE 2158 COLUMBUS ROAD GRANVILLE OH 43023 311657346 RETIREMENT LIVING COMMUNITY OH 501(C)(3) LINE 10 OTTERBEIN HOMES 0 OTTERBEIN LEBANON 585 NORTH STATE ROUTE 741 LEBANON OH 45036 311743874 RETIREMENT LIVING COMMUNITY OH 501(C)(3) LINE 10 OTTERBEIN HOMES 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 0