2024-04-26T12:00:32-05:00 2023-06-30 420714325 RSM US LLP 6 S Patterson Blvd Dayton OH 45402 990 2022-07-01 340720558 OhioGuidestone OHIO 4402606833 434 Eastland Rd Berea OH 44017 Joseph R Ziegler CFO 4402606833 2024-04-12 1 Joseph Ziegler XXX-XX-XXXX 1 Karen O Crim P00368385 9372980201 2024-04-12 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z Brant M Russell 434 Eastland Rd Berea OH 44017 89825646 0 X www.ohioguidestone.org X 1864 OH To provide pathways for growth, achievement, and lifelong success. 34 34 1676 34 0 0 5226656 2845933 75798700 79857274 1521803 592368 4227290 3146531 86774449 86442106 2318962 2578680 0 0 66166660 66597579 0 0 776284 19847212 21088320 88332834 90264579 -1558385 -3822473 51742923 55161905 20781849 26851511 30961074 28310394 To provide pathways for growth, achievement, and lifelong success. 0 0 50889370 0 57829124 Home and Community Support Services: OhioGuidestone programs are offered in the home, community, or school. They connect clients to resources to overcome barriers to success. Services include mental health services, job training, and alcohol and other drug recovery services. Services preserve families, build client's skills, and help individuals establish self-sufficiency. 18064975 2578680 14715694 Out-of-Home Care & Clinical Services: OhioGuidestone offers children with severe histories of trauma and abuse safe, nurturing, and therapeutic environments through both Residential Treatment Centers and a Foster Care program. Foster children are placed into the loving homes of Foster Parents. OhioGuidestone provides intensive, 24/7 care for the children who live in the Residential Treatment Centers. 6203925 0 7312456 Early Childhood & Family Support Services: OhioGuidestone serves children with severe emotional, social, and behavioral problems, and/or developmental delays, with intensive home-based services, mental health treatment, and parent education. OhioGuidestone diagnoses, addresses, and counsels children and families. Recognizing the link between a quality education and success later in life, OhioGuidestone also offers high quality child care in multiple locations across Cleveland. 75158270 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 195 0 1 1676 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 34 34 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 OH X Joseph R Ziegler 4402606833 434 Eastland Rd Berea OH 44017 Peter J Ippolito Chairman 0.50 X X 0 0 0 Nancy Shaw-Goldsmith Vice-Chairperson 0.50 X X 0 0 0 David S Zentkovich Treasurer 0.50 X X 0 0 0 Dr Meredith Bond Secretary 0.50 X X 0 0 0 Frederico Barreraa III Director 0.50 X 0 0 0 Aamir Bharmal Director 0.50 X 0 0 0 Mollie Brown Director 0.50 X 0 0 0 Grace B Chalker Director 0.50 X 0 0 0 Rev Dr Rollin Conway Director 0.50 X 0 0 0 Andrew Cox Director 0.50 X 0 0 0 Curtis Danburg Director 0.50 X 0 0 0 Jason Drake Director 0.50 X 0 0 0 John T Fitts Director 0.50 X 0 0 0 Dr Andrew S Garner Director 0.50 X 0 0 0 Andrea Garten Director 0.50 X 0 0 0 Jerry Gootee Director 0.50 X 0 0 0 L Jonathon Groza Director 0.50 X 0 0 0 Susan C Hastings Director 0.50 X 0 0 0 Bruce Hitchcock Director 0.50 X 0 0 0 Mark Macioce Director 0.50 X 0 0 0 Stephen Malia Director 0.50 X 0 0 0 Terry Malone Director 0.50 X 0 0 0 Bishop Tracy Malone Director 0.50 X 0 0 0 Rev Leroy McCreary Director 0.50 X 0 0 0 Martina Moore Director 0.50 X 0 0 0 Aaron O'Brien Director 0.50 X 0 0 0 Jerald O'Dwyer Director 0.50 X 0 0 0 Angelo Pimpas Director 0.50 X 0 0 0 Jack Randolph Director 0.50 X 0 0 0 Marilyn Reihs Director 0.50 X 0 0 0 Gina Robinson Director 0.50 X 0 0 0 James T Sayler Director 0.50 X 0 0 0 Preety Sidhu Director 0.50 X 0 0 0 Jasmeet Singh Director 0.50 X 0 0 0 Allison Smith-Newsome Director 0.50 X 0 0 0 Rev Mark L Steiger Director 0.50 X 0 0 0 Cathy Vail Director 0.50 X 0 0 0 Robert Vaile Director 0.50 X 0 0 0 Fred C White Director 0.50 X 0 0 0 Steve Zirkel Director 0.50 X 0 0 0 Brant M Russell President & Chief Executive Officer 40.00 X 294844 0 4262 Dr Benjamin W Kearney Exec. VP & Chief Clinical Officer 40.00 X 238191 0 35950 Donna Keegan Chief Program Officer 40.00 X 239299 0 32687 Joseph R Ziegler VP & Chief Financial Officer 40.00 X 201052 0 33809 Douglas Blair VP & Chief Information Officer 40.00 X 176590 0 20769 Sheila Paul Psychiatrist 40.00 X 280503 0 7019 Patricia Stumpp Chief HR Officer 40.00 X 194033 0 34239 Mary Stiles Chief of Staff/Strategy/Legal 40.00 X 216741 0 7644 Cynthia Naegele VP of Advancement & Communications 40.00 X 159955 0 38068 James Dombrowski VP of Education 40.00 X 164175 0 22951 Richard R Frank Former President & CEO 0.00 X 462996 0 21659 2628379 0 259057 10 1 1 0 Blue Tech Smart Solutions PO Box 31475 Cleveland OH 44131 IT Consulting 1439820 My Psychiatric Partner 8483 Torwoodlee Court Cleveland OH 43017 Telepsychiatry 767964 Netsmart Technologies PO Box 823519 Philadelphia PA 19182 IT Consulting 700881 Verizon Wireless 1095 Avenue of the Americas New York NY 10036 Telecommunications 668901 Medic Management Group LLC 3201 Enterprise Pkwy 370 Beachwood OH 44122 Consulting 376506 20 12536 88420 600954 2144023 194610 2845933 Home and Community Support 624100 57829124 57829124 Out of Home Care and Clinical 624100 14715694 14715694 Early Childhood & Family Support 624100 7312456 7312456 79857274 571201 571201 256014 0 256014 256014 256014 3229289 162080 3199739 170463 29550 -8383 21167 21167 3780 88420 13338 -9558 -9558 Bad Debt Recovery 900099 329934 329934 Foster Parent Training 624100 50311 50311 Record Fees 900099 19060 19060 2500770 2500770 2900075 86442106 79857274 0 3738899 2578680 2578680 1221330 523537 697793 50520234 44523342 5496790 500102 921940 809201 103613 9126 13934075 12230155 1565986 137934 36088 36088 298168 298168 1436939 583489 844196 9254 259202 105253 152280 1669 2974195 2560824 391841 21530 4101912 1665638 2409856 26418 2940828 2586196 367736 -13104 1075480 1036421 35681 3378 327696 133066 192520 2110 379353 754 378599 1671811 1445800 218217 7794 1517308 1391041 115821 10446 Client Expense 1681183 1678119 -881 3945 Psychiatrists 1666557 676729 979095 10733 In-Kind Expense 193463 157739 35724 Foster Families 93639 93639 434498 378647 46626 9225 90264579 75158270 14330025 776284 12739 13539 6566172 3975895 199624 332976 10128201 13132534 715394 640179 35700384 20940523 15982251 14759861 17003417 18149441 433219 396849 701906 3760631 51742923 55161905 8306415 11118785 938071 656443 8346912 7686956 1136984 3243011 331110 317777 1722357 3828539 20781849 26851511 X 16458637 12544447 14502437 15765947 30961074 28310394 51742923 55161905 X -3822473 1150408 21385 X 0 1 X 1 1 1 X 3196407 3000135 4333802 5226656 2845933 18602933 72200677 71937251 64783394 75798700 79857274 364577296 75397084 74937386 69117196 81025356 82703207 383180229 132988 130166 206808 130923 71957 672842 707720 987435 1013858 1577993 1386665 5673671 840708 1117601 1220666 1708916 1458622 6346513 376833716 630624 635104 676660 922837 827215 3692440 630624 635104 676660 922837 827215 3692440 51251 1895 53146 428572 930220 2408347 4007596 2900075 10674810 76507531 76504605 72202203 85955789 86430497 397600625 0.94780 0.95730 0.00930 0.00910 X Schedule A, Part III, Line 12, Explanation of Other Income: Other Income - 2018 Amount: $ 394,266. 2019 Amount: $ 237,081. 2020 Amount: $ 374,461. 2021 Amount: $ 3,503,118. 2022 Amount: $ 2,484,067. Rebates and Other - 2018 Amount: $ 34,306. 2019 Amount: $ 678,519. 2020 Amount: $ 22,116. 2021 Amount: $ 17,154. 2022 Amount: $ 16,703. Record Fees - 2019 Amount: $ 14,620. 2020 Amount: $ 15,540. 2021 Amount: $ 17,615. 2022 Amount: $ 19,060. BWC Rebate Dividend - 2020 Amount: $ 1,996,230. Bad Debt Recovery - 2021 Amount: $ 422,396. 2022 Amount: $ 329,934. Foster Parent Training - 2021 Amount: $ 47,313. 2022 Amount: $ 50,311. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13698767 43251 1227399 367550 14601867 15675962 101695 -1711577 367313 13698767 13078735 62966 2903708 369447 15675962 12660077 30049 756033 367424 13078735 12197903 101451 728830 368107 12660077 0.00000 0.60980 0.39020 0 0 1246660 1246660 25896053 13488699 12407354 357941 146813 211128 6977061 6510313 466748 1222669 794698 427971 14759861 Assets Held in Trust 219593 Other Assets 241041 Right of Use Operating Lease Asset 3299997 3760631 Annuity Obligation Payable 281865 Deferred Compensation 239548 Right of Use Operating Lease Liability 3307126 3828539 X 87324977 1150408 19291 21385 1191084 86133893 308213 308213 86442106 89958891 19291 -324979 -305688 90264579 0 90264579 Part V, Line 4: The Endowment Funds of the organization are used according to donors' stipulation if applicable. Term Restricted Endowment Funds are released into operations as approved by the Board of Directors and are used to further the mission of the agency. Part X, Line 2: The Financial Accounting Standards Board (FASB) provides guidance for how uncertain income tax positions should be recognized, measured, disclosed and presented in the financial statements. This requires the evaluation of tax positions taken or expected to be taken in the course of preparing tax returns to determine whether the positions are more-likely-than-not of being sustained when challenged or when examined by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold would be recorded as a tax benefit or expense and liability in the current year. For the years ended June 30, 2023 and 2022, management has determined that there are no uncertain tax positions. Part XI, Line 2d - Other Adjustments: Change in Value of Charitable Gift Annuity Obligations 7,639. Change in Beneficial Interest in Perpetual Trusts 13,746. Part XI, Line 4b - Other Adjustments: Bad Debt Expense (Recovery) 329,934. Direct Fundraising Expenses -13,338. Loss on sale of property and equipment -8,383. Part XII, Line 2d - Other Adjustments: Bad Debt Expense (Recovery) -329,934. Direct Fundraising Expenses 13,338. Loss on sale of property and equipment -8,383. Masquerade Ball 40317 36537 3780 4288 360 Expressive ARTS 51883 51883 4977 3713 92200 88420 3780 9265 4073 13338 -9558 0 Payments to Foster Parents 74 2578680 0 Part I, Line 2: Payments to licensed foster parents are made monthly based on the number of children who are in the care of the foster parents, and the number of days that the children live with the foster parents. X X 0 0 0 0 0 1 0 1 0 Richard R Frank Former President & CEO 172976 0 0 0 290020 0 5950 0 15709 0 484655 0 287168 0 Brant M Russell President & Chief Executive Officer 275081 0 0 0 19763 0 0 0 4262 0 299106 0 0 0 Sheila Paul Psychiatrist 280106 0 0 0 397 0 6206 0 813 0 287522 0 0 0 Dr Benjamin W Kearney Exec. VP & Chief Clinical Officer 236672 0 0 0 1519 0 7325 0 28625 0 274141 0 0 0 Donna Keegan Chief Program Officer 236655 0 1122 0 1522 0 7363 0 25324 0 271986 0 0 0 Joseph R Ziegler VP & Chief Financial Officer 200254 0 0 0 798 0 5600 0 28209 0 234861 0 0 0 Patricia Stumpp Chief HR Officer 192886 0 0 0 1147 0 5992 0 28247 0 228272 0 0 0 Mary Stiles Chief of Staff/Strategy/Legal 216714 0 0 0 27 0 6446 0 1198 0 224385 0 0 0 Cynthia Naegele VP of Advancement & Communications 159636 0 0 0 319 0 4923 0 33145 0 198023 0 0 0 Douglas Blair VP & Chief Information Officer 174682 0 0 0 1908 0 1621 0 19148 0 197359 0 0 0 James Dombrowski VP of Education 163480 0 0 0 695 0 4663 0 18288 0 187126 0 0 0 Part I, Line 6 A portion of the bonus can be contingent on the net income of the respective programs and/or departments. Part I, Line 7 The bonus compensation for Donna Keegan was discretionary and determined by a formula based on the achievement of goals. A Lorain Port Authority 340943456 2016-07-07 7800000 Refunding and Improvements 0 0 0 A 2324443 7800000 156000 1999000 5645000 1 0 1 1 A 0 0 0 0 0 0 0 A 0 1 0 0 0 0 0 0 1 A 1 X 155 Cost/Selling Price X 77032 Cost/Selling Price X 2 10120 Cost/Selling Price X 29 10886 Cost/Selling Price X 2 1660 Cost/Selling Price X Tickets 39 56194 Cost/Selling price X Toys 8 26263 Cost/Selling price X Lawnmower 1 11000 Cost/Selling Price X School/Program Supplies 2 1300 Cost/Selling price 0 0 1 0 Part I, Column (b): Reporting the number of contributions Form 990, Part VI, Section B, line 11b The staff of OhioGuidestone provides all information requested to prepare the Form 990 and the actual return is prepared by our accountants. Once prepared, the form is reviewed by the agency's Chief Financial Officer prior to filing with the Internal Revenue Service. Form 990, Part VI, Section B, line 12c The Agency has a conflict of interest policy that was approved by the Board of Directors. Upon assumption of duties and annually thereafter, all Board members shall complete the OhioGuidestone Board of Directors Conflict of Interest Policy Personal Statement (the "Board Statement"). A Board member must update and amend their Board Statement upon the discovery of any information that would change the responses in the Board Statement. The Board member shall send any Board Statement updates to the Chair of the Audit Committee. The Audit Committee shall notify, in writing, individuals whose disclosures are determined to constitute conflicts of interest. The Audit Committee shall document potential conflicts and, as appropriate, notify Board/committee chairs when an individual must recuse themselves. Board members do not vote on issues which relate to existing conflicts. Form 990, Part VI, Section B, line 15a The President and CEO is annually evaluated by the Board of Directors who appoint the chairs of the board and Human Resource Committee to conduct the formal evaluation. Once the evaluation is completed and approved by the Board of Directors, based on the recommendation of the appointed board members, the president and CEO's compensation is updated, as well as goals related to the operating and future sustainability of the organization. The annual level of compensation is determined by the Board of Directors is directly related to the success of organizational goals and objectives and organizational growth. Yearly salary surveys of other president and CEO's in the Health and social service industry are utilized to ensure a competitive balance is attained and continued. Form 990, Part VI, Section C, line 19 A copy of the governing documents, conflict of interest policy and financial statements are available upon request for the same period of disclosure as set forth in IRC Section 6104(d). Form 990, Part XI, line 9: Change in Value of Charitable Gift Annuity Obligations 7,639. Change in Beneficial Interest in Perpetual Trusts 13,746.