2025-11-17T17:24:13-06:00 2024-05-31 872525370 CITRIN COOPERMAN ADVISORS LLC 460 POLARIS PKWY 300 WESTERVILLE OH 43082 990 2024-01-01 341265978 HILTY MEMORIAL HOME HILT 4193843218 304 HILTY DRIVE PANDORA OH 45877 DAREN LEE COO 4193843218 2025-11-17 1 1 DAVID REAPE P00068117 6147948710 2025-11-17 2024 2025-03-06 01:10:19Z X DAREN LEE 304 HILTY DRIVE PANDORA OH 45877 1810086 0 X WWW.MHCOLIVING.ORG X 1992 OH HILTY HOME IN PANDORA OFFERS A FULL CONTINUUM OF CARE IN A LOVING CHRISTIAN ENVIRONMENT. THE TYPES OF CARE INCLUDE: INDEPENDENT LIVING, ASSISTED LIVING, SKILLED NURSING, A DEMENTIA CARE PROGRAM, AND TRANSITION TO HOME REHAB. HILTY HOME ALSO HAS AN ON-SITE CHILD CARE CENTER WHICH PROVIDES A UNIQUE INTERGENERATIONAL PROGRAM. IN OCTOBER OF 2012, HILTY HOME AND OUR CHILD CARE CENTER BECAME AFFILIATE MEMBERS OF MENNONITE HOME COMMUNITIES OF OHIO. THIS RELATIONSHIP ALLOWS US TO CONTINUE OUR TRADITION OF EXCELLENCE AND INNOVATION WHILE MAINTAINING AN ENVIRONMENT THAT FOSTERS SPIRITUAL GROWTH FOR RESIDENTS, RESIDENT FAMILY MEMBERS, CHILDREN, AND EMPLOYEES. X 9 9 0 9 0 0 911 0 0 106237 0 1 0 1703848 911 1810086 0 0 0 0 0 113398 0 0 0 1768974 185909 1768974 299307 -1768063 1510779 2121341 0 3632120 0 -1510779 0 X OUR MISSION IS TO PROVIDE EXCELLENT PHYSICAL CARE IN A CHRISTIAN ATMOSPHERE, SUPPORTIVE SPIRITUAL CARE WITH OPPORTUNITIES FOR CHRISTIAN GROWTH, AND COMPASSIONATE CARE WITH A SERVANT ATTITUDE. WE ARE DEDICATED TO BEING A CHRIST-CENTERED COMMUNITY THAT PROMOTES PERSONAL DECISION MAKING, PURPOSEFUL LIVING FOR EACH OLDER ADULT SERVED. 0 1 299307 106237 HILTY MEMORIAL HOME HAD PROGRAM SERVICES THAT INCLUDE A SKILLED NURSING ASSISTED LIVING FACILITY, INDEPENDENT LIVING FACILITY AND RESIDENT SERVICES. THESE SERVICES WERE DISCONTINUED IN 2022. HILTY MEMORIAL HOME ALSO OPERATED THE HILTY PRESCHOOL & CHILDCARE. THIS REMAINED IN OPERATION THROUGHOUT 2023. DURING THE YEAR, THE ORGANIZATION COMMITTED TO A PLAN TO SELL THE LONG-LIVED ASSETS OF HILTY IN CONJUNCTION WITH THE CLOSURE OF THE HILTY FACILITY AND SALE OF THE HILTY PRESCHOOL & CHILDCARE. THE HILTY PRESCHOOL & CHILDCARE CLOSED IN 2024. 299307 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 OH X DAREN LEE 4193843218 PO BOX 359 304 HILTY DR PANDORA OH 458770359 ELIZABETH KELLY BOARD CHAIR 1.00 14.50 X X 0 0 0 MYRNA MCCURDY SECRETARY 1.00 2.50 X X 0 0 0 SHERRI WINEGARDNER BOARD MEMBER 1.00 2.00 X 0 0 0 ROSS KAUFMAN BOARD MEMBER 1.00 2.00 X 0 0 0 KEVIN NICKEL BOARD MEMBER 1.00 2.00 X 0 0 0 GREG RING BOARD MEMBER 1.00 2.00 X 0 0 0 EMILY KOOGLER BOARD MEMBER 1.00 2.00 X 0 0 0 ED BASINGER BOARD MEMBER 1.00 2.00 X 0 0 0 BRICE BRENNEMAN BOARD MEMBER 1.00 2.00 X 0 0 0 DAREN LEE COO 1.00 39.00 X 0 106909 25622 JOHN WARNER CEO 1.00 39.00 X 0 251416 30142 0 358325 55764 0 0 1 0 0 PRESCHOOL & CHILDCARE 624110 106237 106237 106237 1 1 LOAN FORGIVENESS-MHCO 900099 1683619 1683619 MISCELLANOUS 900099 20229 20229 1703848 1810086 1810085 0 1 86822 86822 18770 18770 7806 7806 24683 24683 4500 4500 82 82 36507 36507 91538 91538 705 705 11149 11149 CHILD CARE EXPENSES 12394 12394 OTHER EXPENSES 4351 4351 299307 299307 0 0 6 0 29003 0 0 918754 0 0 0 0 0 20986 0 0 0 0 0 0 1152592 0 2121341 0 148551 3483569 0 3632120 0 X -1510779 0 -1510779 0 2121341 0 1510779 0 X X 0 0 0 X 444796 963582 4256158 911 5665447 4539889 4448238 106237 9094364 4984685 5411820 4256158 911 106237 14759811 0 0 0 14759811 1516 1326 1 2843 1516 1326 1 2843 8717 22001 1703848 1734566 4986201 5421863 4278159 911 1810086 16497220 0.89470 0.98220 0.00020 0.00030 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2021 AMOUNT: $ 8,717. 2022 AMOUNT: $ 22,001. 2024 AMOUNT: $ 20,229. LOAN FORGIVENESS - 2024 AMOUNT: $ 1,683,619. PART III, SHORT YEAR EXPLANATION: THE ORGANIZATION CEASED ALL PROGRAM OPERATIONS AND TERMINATED EFFECTIVE MAY 31, 2024. AS A RESULT, THIS RETURN REFLECTS A SHORT TAX YEAR ENDING ON THAT DATE. 0 0 0 0 0 0 0 0 0 JOHN WARNER CEO 0 251416 0 0 0 0 0 9383 0 20759 0 281558 0 0 PRESCHOOL & CHILDCARE ASSETS INCLUDE TOYS, BOOKS, CHAIRS, DESKS, CRIBS, INVENTORY, ETC. 2024-04-01 1 ESTIMATED VALUE. HILTY FAITHFUL FOUNDATION PRESCHOOL AND CHILDCARE LLC 304 HILTY DR PANDORA OH 45877 LLC HILTY MEMORIAL HOME BUILDING 2024-05-30 550000 COMPERABLE SALES VILLAGE OF PANDORA OHIO 102 S JEFFERSON STREET PANDORA OH 45877 GOVT 0 0 0 0 1 1 1 1 0 FORM 990, PART III, LINE 3 OPERATION CEASED IN 2024. FORM 990, PART VI, SECTION A, LINE 3 IN AUGUST 2021, MENNONITE HOME COMMUNITIES OF OHIO ENTERED INTO A MANAGEMENT AGREEMENT WITH BRETHREN HOME MANAGEMENT SERVICES, LLC ("BRETHREN"). BRETHREN PROVIDES VARIOUS ADMINISTRATIVE, FINANCIAL, STRATEGIC PLANNING, HUMAN RESOURCES, QUALITY OF CARE, LEGAL/COMPLIANCE, AND DEVELOPMENT SERVICES TO MENNONITE MEMORIAL HOME, HILTY MEMORIAL HOME AND MENNONITE HOME COMMUNITIES OF OHIO FUND. THOSE SERVICES INCLUDE, BUT AS NOT LIMITED TO, EMPLOYING THE EXECUTIVE DIRECTOR, CEO, COO AND CFO OF THE FACILITIES, COORDINATING VARIOUS FINANCIAL ACTIVITIES (ANNUAL OPERATING BUDGET, PAYROLL, BANK RELATIONSHIPS, ETC.), DEVELOPING COMMUNITY AND INDUSTRY RELATIONSHIPS, ASSISTING IN REFINEMENT OF EMPLOYEE POLICIES AND PROCEDURES, AS WELL AS BOARD EDUCATION AND STAFF DEVELOPMENT, AND COORDINATING WITH FACILITIES ON RISK MANAGEMENT AND DEVELOPMENT PLANS. THE CEO, CFO, AND COO OF MENNONITE MEMORIAL HOMES ARE EMPLOYED AND COMPENSATED BY BRETHREN. THE MANAGEMENT AGREEMENT BEGAN IN AUGUST 2021 SO THE AMOUNTS REFLECT REPORTABLE COMPENSATION FROM JANUARY 2024 THROUGH DECEMBER 2024. BELOW IS THEIR REPORTABLE COMPENSATION RECEIVED FROM BRETHREN FOR SERVICES PROVIDED TO THE ORGANIZATION AND RELATED ORGANIZATIONS DURING THE YEAR: JOHN WARNER, PRESIDENT & CEO - $251,416 KARA ALLREAD, SVP/COO - $162,336 DAREN LEE, COO/ON-SITE DIRECTOR - $106,909 FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF HILTY MEMORIAL HOME IS MENNONITE MEMORIAL HOME. FORM 990, PART VI, SECTION A, LINE 7A THE HILTY BOARD CONSIDERS NAMES OF POTENTIAL BOARD MEMBERS, INCLUDING ANY SUGGESTIONS MADE BY THE MENNONITE MEMORIAL HOME BOARD. THE NOMINATING COMMITTEE FOR HILTY BOARD CONTACTS THE POTENTIAL BOARD MEMBER AND MAKES AN INVITATION. IF THE NOMINATED PERSON AGREES, THEN THE DECISION GOES TO THE MENNONITE MEMORIAL HOME BOARD FOR THE FINAL APPROVAL. FORM 990, PART VI, SECTION A, LINE 7B THE MENNONITE MEMORIAL HOME BOARD HAS THE RESERVE POWERS TO MAKE GOVERNANCE DECISIONS FOR HILTY MEMORIAL HOME. WHEN SUCH DECISIONS ARE MADE, THE HILTY BOARD FIRST REVIEWS THE SITUATION AND MAKES A RECOMMENDATION (AFTER AN AFFIRMING VOTE) TO THE MENNONITE MEMORIAL HOME BOARD. THE MENNONITE MEMORIAL HOME BOARD THEN VOTES TO APPROVE OR NOT APPROVE THE RECOMMENDATION. AFTER BOTH BOARDS APPROVE THE RECOMMENDATION, THEN IT CAN BE IMPLEMENTED. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR REVIEWS FORM 990 FOR COMPLETENESS. THE BOARD OF TRUSTEES ARE PROVIDED WITH AN ELECTRONIC COPY OF THE FORM PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION IS CONSCIENTIOUS IN ITS BUSINESS DEALINGS. DILIGENCE IS USED TO ENSURE THAT ALL BUSINESS TRANSACTIONS ARE MANAGED IN A WAY THAT ENSURES THAT ALL TRANSACTIONS ARE CONDUCTED AT AN "ARM'S LENGTH" TO AVOID ANY POTENTIAL CONFLICT OF INTEREST. ALL BOARD OF TRUSTEE MEMBERS AND KEY LEADERSHIP STAFF ARE REQUIRED TO COMPLETE, ANNUALLY, A CONFLICT OF INTEREST DISCLOSURE FORM, AS WELL AS COMPLY WITH THE ORGANIZATION'S BOARD-APPROVED CONFLICT OF INTEREST POLICY. THE CEO, DIRECTOR OF FINANCE, LEADERSHIP TEAM AND BOARD OF TRUSTEES DETERMINE AND REVIEW WHETHER A CONFLICT EXISTS. BOARD MEMBERS ARE NOT ALLOWED TO VOTE ON ANY TRANSACTION WHERE A POTENTIAL CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE DIRECTOR IS AN EMPLOYEE OF THE MANAGEMENT COMPANY, BRETHREN MANAGEMENT SERVICES, LLC (BMS). THIS POSITION IS REVIEWED ANNUALLY THROUGH A WRITTEN PERFORMANCE EVALUATION CONDUCTED BY SENIOR VICE PRESIDENT, COO. COMPENSATION IS REVIEWED BASED UPON SALARY STUDY REPORTS FOR SIMILAR POSITIONS AND PERFORMANCE. COMPENSATION IS APPROVED ANNUALLY BY SENIOR VICE PRESIDENT, COO AND THEN BMS BOARD AND THE MENNONITE HOME COMMUNITIES OF OHIO BOARD VIA THE BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: HILTY MEMORIAL HOME UTILIZES THE EXECUTIVE AND FINANCE COMMITTEES OF THE MENNONITE MEMORIAL HOME BOARD FOR OVERSIGHT OF THE ANNUAL AUDIT OF THE FINANCIAL STATEMENTS AND FOR SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. MENNONITE HOME COMMUNITIES OF OHIO FUND INC 410 W ELM STREET BLUFFTON OH 45817 341336292 SUPPORT MENNONITE MEMORIAL OH 501(C)(3) LINE 7 MENNONITE MEMORIAL HOME 1 MENNONITE MEMORIAL HOME INC 410 W ELM STREET BLUFFTON OH 45817 344455701 CONTINUING CARE FOR THE ELDERLY OH 501(C)(3) LINE 10 N/A 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 1 0 0 0 1