2024-11-15T13:12:09-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2023-01-01 350988712 THE FRANKLIN UNITED METHODIST HOME INC FRAN 3177367185 1070 WEST JEFFERSON STREET FRANKLIN IN 46131 J CHRISTOPHER GREEN CFO 3177367185 2024-11-14 1 0 AMBER ROGNAN-HAMILTON P01251012 3149254300 2024-11-13 2023 2024-10-15 13:58:12Z OTTERBEIN FRANKLIN SENIORLIFE COMMUNITY J CHRISTOPHER GREEN 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 31869252 0 X OTTERBEIN.ORG/FIND-A-LOCATION/FRANKLIN/ X 1957 IN CONTINUING CARE RETIREMENT COMMUNITY THAT PROVIDES HOUSING SERVICES FOR OLDER ADULTS. 13 10 620 178 0 0 136526 334278 19650929 22806702 111863 217657 278732 413981 20178050 23772618 0 261081 0 0 13376961 14102350 0 0 0 6249285 6196973 19626246 20560404 551804 3212214 69529927 73038124 35007131 33276682 34522796 39761442 IN KEEPING WITH OUR UNITED METHODIST TRADITION WE SEEK TO ENHANCE THE QUALITY OF LIFE AND HOLISTIC GROWTH OF OLDER PERSONS. 0 0 17074066 0 22860870 OTTERBEIN FRANKLIN PROVIDES A CONTINUUM OF CARE INCLUDING INDEPENDENT LIVING, ASSISTED LIVING, NURSING CARE, RESPITE CARE AND MEMORY SUPPORT. REHABILITATION, SOCIAL SERVICES AND CHAPLAINCY SERVICES ARE AVAILABLE TO ALL RESIDENTS. LOCAL GROUPS SUCH AS VETERANS, CHURCH CIRCLES, COMMUNITY CIVIC GROUPS AND A HOST OF OTHERS USE OTTERBEIN AS A MEETING PLACE. IN ADDITION, OTTERBEIN PROVIDES SPECIAL PROGRAMS AND EVENTS FOR THE COMMUNITY ON AN ONGOING BASIS. 261081 261081 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 OTTERBEIN LEBANON BUT ALSO FOR A NUMBER OF ORGANIZATIONS AND CAUSES IN THE GREATER COMMUNITY. 17335147 1 1 0 0 0 0 0 0 0 1 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 0 620 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 10 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X J CHRISTOPHER GREEN CFO 5139322020 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 JILL WILSON PRESIDENT/CEO 2.00 38.00 X X 0 638515 18445 JAMES C GREEN CFO/TREASURER 2.00 38.00 X X 0 401918 18317 JASON MILLER VP SR - LSC 2.00 38.00 X X 0 449166 14573 WILLIAM BROWNSON BOARD CHAIR OTTERBEIN HOME 1.00 8.00 X 0 0 0 MEL MILLER BOARD CHAIR OTTERBEIN HOME (TERM ENDED) 1.00 8.00 X 0 0 0 WALT KOON BOARD CHAIRMAN 1.00 0.00 X X 0 0 0 JENOTHY IRVINE VICE CHAIRMAN 1.00 0.00 X X 0 0 0 DAVID SWEET RESIDENT DIRECTOR 1.00 0.00 X 0 0 0 REV ROBERT COLEMAN RESIDENT DIRECTOR (TERM END 2023) 1.00 1.00 X 0 0 0 DAVID MAURER DIRECTOR 1.00 0.00 X 0 0 0 WAYNE DERR TERM 2023 DIRECTOR 1.00 0.00 X 0 0 0 STEVE BARNETT DIRECTOR 1.00 0.00 X 0 0 0 MARLENA BOSWELL DIRECTOR 1.00 0.00 X 0 0 0 DAVID SEASE DIRECTOR 1.00 0.00 X 0 0 0 KELLY PITCHER DIRECTOR 1.00 0.00 X 0 0 0 ANNA MILES DIRECTOR 1.00 0.00 X 0 0 0 CATHERINE HICKS EXECUTIVE DIRECTOR 40.00 0.00 X 129917 0 6272 SHANNON LOGAN ADMINISTRATOR 40.00 0.00 X 133266 0 0 GARY HORNING VP - MKTG - COMMUNICATIONS 2.00 38.00 X 0 274601 15182 PAMELA RICHMOND VP CHIEF STRATEGY/DEV 2.00 38.00 X 0 295626 15037 LOIS MILLS VP OF HUMAN RESOURCES 2.00 38.00 X 0 243397 13729 CATHERINE CHIOVARO VP - WORKFORCE MGMT 2.00 38.00 X 0 289104 10066 EMILY WEIKERT VP - CLINICAL QUALITY 2.00 38.00 X 0 240499 14394 263183 2832826 126015 2 0 1 0 0 334278 334278 SKILLED NURSING PATIENT SERVICES 623000 18219590 18219590 RESIDENTIAL REVENUE 623000 4525367 4525367 DEPARTMENTAL REVENUE 623000 61745 61745 22806702 296658 296658 80 80 54168 54168 8017553 8096634 -79081 -79081 -79081 560 0 560 560 UTILITIES 623000 175895 175895 INSURANCE CLAIM RECEIPTS 623000 121887 121887 DIETARY 623000 26111 26111 35360 35360 359253 23772618 22860870 0 577470 261081 261081 269455 269455 11485131 10872660 612471 167262 154713 12549 1325179 1225753 99426 855323 791150 64173 8165 8165 9752 9752 65692 65692 177779 173261 4518 213726 213726 542119 389287 152832 137145 137145 197949 190357 7592 56340 52113 4227 608512 585174 23338 2506431 2410302 96129 169030 162547 6483 INTERCOMPANY EXPENSE 1371372 1371372 DUES & SUBSCRIPTIONS 65043 65043 STAFF DEVELOPMENT 34940 34940 UNRECOVERED COST BASIS 25823 24833 990 7155 6976 179 20560404 17335147 3225257 0 3391766 3696888 2572382 2346599 53787 52214 73724 102346 84167 84024 61662243 14043925 44814803 47618318 15433082 15950586 3106216 3106216 0 80933 69529927 73038124 1083417 1173202 11402174 11332125 21747193 18590645 774347 2180710 35007131 33276682 X 32520592 37434140 2002204 2327302 34522796 39761442 69529927 73038124 X 3212214 2242635 -216203 X X 0 1 X 1 0 X 942387 460837 401338 136526 334278 2275366 20531071 20033736 18774345 19705097 22860870 101905119 3053 793 191141 187957 213174 596118 21476511 20495366 19366824 20029580 23408322 104776603 14102 50798 24809 40923 129022 259654 0 14102 50798 24809 40923 129022 259654 104516949 391624 378405 586650 251239 296738 1904656 391624 378405 586650 251239 296738 1904656 277273 228338 17170 36607 146639 706027 22145408 21102109 19970644 20317426 23851699 107387286 0.97330 0.97130 0.01770 0.01650 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2019 AMOUNT: $ 34,140. 2020 AMOUNT: $ 11,379. 2021 AMOUNT: $ 17,170. 2022 AMOUNT: $ 36,607. 2023 AMOUNT: $ 24,752. BEAUTY BARBER - 2019 AMOUNT: $ 3,133. 2020 AMOUNT: $ -17. HOUSEKEEPING - 2019 AMOUNT: $ 14,358. 2020 AMOUNT: $ 10,904. PLANT MAINTENANCE - 2020 AMOUNT: $ 15,195. DIETARY - 2019 AMOUNT: $ 39,697. 2020 AMOUNT: $ 15,611. UTILITIES - 2019 AMOUNT: $ 185,945. 2020 AMOUNT: $ 175,266. INSURANCE CLAIM RECEIPTS - 2023 AMOUNT: $ 121,887. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 897780 7000 163634 3233 1065181 1232596 7000 -338286 3530 897780 783667 7100 452347 4330 6188 1232596 724276 129646 -70255 783667 412367 4480 315878 3476 4973 724276 0.00000 1.00000 0.00000 1 0 2600000 2600000 50795297 11295288 39500009 1297712 589803 707909 4688073 2158834 2529239 2281161 2281161 47618318 REFUNDABLE ADVANCE DEPOSITS 1500000 SPLIT-INTEREST AGREEMENT 598243 OPERATING LEASE LIABILITY 82467 2180710 X PART V, LINE 4: THE MARTHA FUND ENDOWMENT IS USED TO FUND NURSING EDUCATION. THE MURPHY FUND ENDOWMENT IS USED TO ENHANCE THE CARE AND QUALITY OF LIVING FOR PATIENTS WITH ALZHEIMER'S AND RELATED DISEASES. 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 11 261081 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 442352 0 85095 0 111068 0 9245 0 9200 0 656960 0 0 JASON MILLER VP SR - LSC 0 343352 0 41506 0 64308 0 6849 0 7724 0 463739 0 0 JAMES C GREEN CFO/TREASURER 0 304882 0 38260 0 58776 0 9315 0 9002 0 420235 0 0 PAMELA RICHMOND VP CHIEF STRATEGY/DEV 0 259728 0 33422 0 2476 0 7313 0 7724 0 310663 0 0 CATHERINE CHIOVARO VP - WORKFORCE MGMT 0 279442 0 9662 0 0 0 2342 0 7724 0 299170 0 0 GARY HORNING VP - MKTG - COMMUNICATIONS 0 240693 0 30033 0 3875 0 7458 0 7724 0 289783 0 0 LOIS MILLS VP OF HUMAN RESOURCES 0 211279 0 26257 0 5861 0 6603 0 7126 0 257126 0 0 EMILY WEIKERT VP - CLINICAL QUALITY 0 214828 0 23430 0 2241 0 6670 0 7724 0 254893 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 457(F) CONTRIBUTIONS: JILL WILSON $110,625 JASON MILLER $62,996 CHRIS GREEN $55,787 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 NOR INDEPENDENT CONTRACTORS PAID OVER $100K FOR SERVICES BY ENTITY. AS A RESULT, ALL 1099S AND INDEPENDENT CONTRACTORS PAID OVER $100K ARE ISSUED AND REPORTED OUT OF THE PARENT COMPANY. 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 $25,000 3. DETERMINING CORPORATION ADMINISTRATIVE AND OPERATING STAFF COMPENSATION AND BENEFITS. 4. DETERMINING ALL BUILDING PROGRAMS AND THE MAKING OF CERTIFICATE OF NEED APPLICATIONS 5. DETERMINING TO ADD OR TERMINATE ANY SERVICES 6. THE EXECUTION OF ANY CONTRACT OR AGREEMENT FOR FINANCIAL COMMITMENTS IN EXCESS OF THAT APPROVED IN THE ANNUAL BUDGET 7. THE APPOINTMENT OF AUDITORS AND LEGAL COUNSEL 8. EMPLOYING, EVALUATING, DISCIPLINING OR DISCHARGING THE PRESIDENT AND/OR TREASURER OF THE CORPORATION 9. THE ADOPTION OF LONG-RANGE PLANS AND MANAGEMENT OBJECTIVES, INCLUDING THE EXECUTION OF ANY AGREEMENT WITH CONSORTIUMS, ALLIANCES OR OTHER ORGANIZATIONS. 10. TAKING MEMBERSHIP IN OR JOINING ANY ORGANIZATION 11. THE SALE, LEASE, MORTGAGING, ENCUMBERING. LEASE OR OTHER DISPOSITION OF ANY REAL PROPERTY OR ANY PERSONAL PROPERTY OF A VALUE IN EXCESS OF $10,000 12. THE MANAGEMENT AND ADMINISTRATION OF ALL LEGAL MATTERS INVOLVING THE CORPORATION 13. THE MANAGEMENT AND ADMINISTRATION OF ALL INSURANCE FOR THE CORPORATION 14. THE ESTABLISHMENT OF UNIFORM EMPLOYMENT PRACTICES AND POLICIES 15. 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 16. THE ASSUMPTION OR ISSUANCE OF ANY LONG-TERM OR SHORT-TERM DEBT IN EXCESS OF AN AMOUNT DETERMINED FROM TIME TO TIME BY THE MEMBER 17. THE APPROVAL OF ANY VOLUNTARY MERGER OR CONSOLIDATION OF THE CORPORATION OF THE SALE, ASSIGNMENT, MORTGAGING, ENCUMBERING, PLEDGING, LEASING OR TRANSFER OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION OR THE TRANSFER OF CONTROL OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO AND REVIEWED BY THE CHIEF FINANCIAL OFFICER BEFORE IT IS FILED. IT IS ALSO PROVIDED TO THE ENTIRE BOARD BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C IN ACCORDANCE WITH THE BY-LAWS, ANY POSSIBLE CONFLICT OF INTEREST ON THE PART OF ANY BOARD MEMBER, CORPORATE EXECUTIVE, EXECUTIVE DIRECTOR, OR ADMINISTRATIVE STAFF MEMBER, OR COMMITTEE MEMBERS, WHO ARE NOT MEMBERS OF THE BOARD OF TRUSTEES OF OTTERBEIN HOMES SHALL BE DISCLOSED TO THE BOARD AND MADE A MATTER OF RECORD, EITHER THROUGH AN ANNUAL PROCEDURE OR WHEN THE INTEREST BECOMES RELEVANT TO A MATTER OF BOARD ACTION. FORM 990, PART VI, SECTION B, LINE 15A THE 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 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ANNUAL REPORT IS PROVIDED TO THE PUBLIC WHICH INCLUDES THE AUDITED FINANCIAL STATEMENT SUMMARY. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF SPLIT INTEREST AGREEMENT -216,203. FORM 990, PAGE 12, PART XII, LINE 2C NO CHANGE FROM THE PREVIOUS YEAR HAS OCCURRED IN REGARDS TO THE FINANCIAL STATEMENT OVERSIGHT PROCESS AND SELECTION OF THE INDEPENDENT ACCOUNTANT FROM THE PREVIOUS 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 KENDAL AT 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 OTTERBEIN PORTAGE VALLEY 20311 PEMBERVILLE ROAD PEMBERVILE OH 43450 341193296 RETIREMENT LIVING COMMUNITY OH 501(C)(3) LINE 10 OTTERBEIN HOMES 0 OTTERBEIN NORTH SHORE RETIREMENT LIVING 9400 NORTHSHORE BLVD LAKESIDE OH 43440 341743836 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 OTTERBEIN CRIDERSVILLE 100 RED OAK DRIVE CRIDERSVILLE OH 45806 341940884 RETIREMENT LIVING COMMUNITY OH 501(C)(3) LINE 10 OTTERBEIN HOMES 0 SUNSET RETIREMENT COMMUNITIES INC 4040 INDIAN ROAD TOLEDO OH 43606 344428230 RETIREMENT LIVING COMMUNITY OH 501(C)(3) LINE 10 OTTERBEIN HOMES 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0