2025-11-12T08:30:02-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2024-01-01 310549058 OTTERBEIN HOMES OTTE 5139322020 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 J CHRISTOPHER GREEN CFO 5139322020 2025-11-11 1 1 AMBER HAMILTON P01251012 3149254300 2025-11-11 2024 2025-03-06 01:10:19Z OTTERBEIN SENIORLIFE J CHRISTOPHER GREEN 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 170547056 0 X WWW.OTTERBEIN.ORG X 1912 OH CONTINUING CARE RETIREMENT COMMUNITIES, SKILLED NURSING FACILITIES, HOME HEALTH CARE AND TWO HOSPICE BRANCHES THAT PROVIDE HOUSING AND SERVICES TO ELDERS. 13 13 2368 13 129534 0 3054432 272289 84166582 92604045 1376638 4815797 1337825 4496479 89935477 102188610 9096 57661 0 0 50665033 55784786 0 0 724458 41425858 42521676 92099987 98364123 -2164510 3824487 190971922 218152454 131438123 145482047 59533799 72670407 INSPIRED BY FAITH, WE STRIVE TO ENRICH INDIVIDUAL LIFE JOURNEYS FOR ALL. 0 0 83306042 57661 109399848 OTTERBEIN HOMES PROVIDES MANAGEMENT AND SUPPORT SERVICES FOR ITS NINE CONTINUING CARE RETIREMENT COMMUNITIES, NINE SMALL HOUSE NURSING HOME NEIGHBORHOODS THROUGHOUT OHIO AND INDIANA, HOME HEALTH AGENCY AND TWO HOSPICE AGENCIES. SOME OF THE MANAGEMENT SERVICES PROVIDED INCLUDE ADMINISTRATIVE, FINANCIAL, PURCHASING, HUMAN RESOURCES, MARKETING, AND DEVELOPMENT FOR THE RELATED TAX-EXEMPT ORGANIZATIONS. IN PROVIDING MANAGEMENT AND SUPPORT TO HOSPICE, HOME HEALTH AND ITS COMMUNITIES OF LEBANON, CRIDERSVILLE, ST. MARY'S, PORTAGE VALLEY, NORTH SHORE, FRANKLIN, SUNSET, GRANVILLE AND GREEN HILLS, AND THE SMALL HOUSE NEIGHBORHOODS AT PERRYSBURG, MONCLOVA, SPRINGBORO, MIDDLETOWN, NEW ALBANY, GAHANNA, LOVELAND, UNION TOWNSHIP, MAINEVILLE AND TIPP CITY, OTTERBEIN SERVES NEARLY 7,551 PERSONS. 0 0 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 SURROUNDING COMMUNITIES. OTTERBEIN RESIDENTS AND STAFF VOLUNTEER THEIR TIME AND TALENTS AT THE OTTERBEIN CAMPUSES BUT ALSO FOR A NUMBER OF ORGANIZATIONS AND CAUSES IN THE GREATER COMMUNITY. DURING 2024, DONORS CONTRIBUTED A TOTAL OF $2,187, WHICH IS REPORTED AS CONTRIBUTION REVENUE. 0 0 -16795803 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. 83306042 1 1 0 0 0 0 1 0 1 1 1 0 1 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 406 0 2368 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X J CHRISTOPHER GREEN 5139335400 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 WILLIAM BROWNSON BOARD CHAIR 1.00 8.00 X X 0 0 0 BECKY BAYLIFF DIRECTOR 1.00 1.00 X 0 0 0 LYNN APP SECRETARY 1.00 0.00 X X 0 0 0 THOMAS HAZELBAKER DIRECTOR 1.00 0.00 X 0 0 0 LEROY MCKAY DIRECTOR 1.00 0.00 X 0 0 0 ROBERT COLEMAN DIRECTOR 1.00 1.00 X 0 0 0 MICHAEL UHL DIRECTOR 1.00 0.00 X 0 0 0 VICKY BARTLETT DIRECTOR 1.00 1.00 X 0 0 0 SUE DONALDSON RESIDENT DIRECTOR 1.00 1.00 X 0 0 0 HEIDI GLOSSER DIRECTOR 1.00 1.00 X 0 0 0 DAN BURKE VICE CHAIR 1.00 0.00 X X 0 0 0 LEROY CHAMBLISS DIRECTOR 1.00 0.00 X 0 0 0 REED FRALEY DIRECTOR 1.00 1.00 X 0 0 0 JILL WILSON PRESIDENT/CEO 21.00 19.00 X 725336 0 22531 JAMES C GREEN CFO/TREASURER 21.00 19.00 X 437456 0 24430 JASON MILLER VP SR - LSC 21.00 19.00 X 484061 0 26770 GARY HORNING VP - MARKETING/COMMUNICATIONS 24.00 16.00 X 293395 0 24644 PAMELA RICHMOND VP - CHIEF STRATEGY/DEV 24.00 16.00 X 340696 0 43791 MARY SIMPSON VP CLINICAL QUALITY 24.00 16.00 X 289427 0 50010 CATHERINE CHIOVARO VP - WORKFORCE MANAGEMENT 24.00 16.00 X 366772 0 25912 DAN ARNOLD VP - NEIGHBORHOOD 24.00 16.00 X 253155 0 23475 3190298 0 241563 79 0 1 0 PRIDE ONE CONSTRUCTION SERVICES LLC 2211 MEDINA RD MEDINA OH 44256 CONSTRUCTION SERVICES 5945683 HUBER GENERAL CONTRACTING INC 5939 COLERAIN AVE CINCINNATI OH 45239 CONTRACTOR 1807323 SHOOK CONSTRUCTION CO 930 E WASHINGTON ST STE 200 INDIANAPOLIS IN 46202 CONSTRUCTION SERVICES 1688296 CASLEN CONSTRUCTION LLC 8534 YANKEE STREET SUITE 1B CENTERVILLE OH 45458 CONSTRUCTION SERVICES 1040181 OLD OAK GENERAL CONTRACTORS 5874 S IDDINGS RD WEST MILTON OH 45383 CONTRACTOR 1040181 21 121278 151011 9751 272289 SERVICE FEES 623000 85285704 85285704 DEPARTMENTAL SERVICES 623000 7318341 7318341 92604045 1476099 1476099 706 706 526652 526652 284539 54432 230107 230107 129534 100573 69728498 1878066 67833222 434350 1895276 1443716 3338992 3338992 10000 121278 36442 -26442 -26442 PENSION ASSET TERMINATION INCOME 900099 2925855 2925855 REBATES 623000 533136 533136 OTHER INCOME 623000 195527 195527 111644 111644 3766162 102188610 92604045 129534 9182742 X 16000 16000 41661 41661 1720582 510831 1209751 46970553 43491156 2982566 496831 501293 486939 14354 2948989 2660935 237947 50107 3643369 3294947 310601 37821 518559 518559 141952 141952 369028 369028 17297959 12612787 4675980 9192 588108 582240 5868 5995747 4527833 1409544 58370 1341913 395529 903819 42565 1238338 1122193 116145 853115 759222 71569 22324 273136 272355 781 2405944 2180289 225655 3907701 3541195 366506 910710 825294 85416 BED TAXES 3101390 3101390 FOOD & DIETARY 1830319 1830319 BAD DEBT 1179807 1179807 DUES, SUBSCRIPTIONS AND 309475 287128 21748 599 258475 168232 90243 98364123 83306042 14333623 724458 13857537 5553410 165558 120411 10287737 10099474 2585203 2450565 607052 759247 146894910 41602381 79363073 105292529 58639030 65939962 2347555 2698592 17361855 18101526 4765032 5265032 992290 1871706 190971922 218152454 16704541 21037695 2561779 58995937 69508077 165558 121911 14926434 0 40645653 52252585 131438123 145482047 X 48916623 60947844 10617176 11722563 59533799 72670407 190971922 218152454 X 3824487 6744393 2567728 X X 0 1 X 1 0 X 5395379 4802898 2100730 3054432 272289 15625728 58299961 59478521 71339944 84166582 92604045 365889053 18250 86568 108950 79961 98766 392495 63713590 64367987 73549624 87300975 92975100 381907276 28254 21583 22088 17374 15332 104631 0 28254 21583 22088 17374 15332 104631 381802645 1824658 2260317 2220136 1845954 2146586 10297651 1824658 2260317 2220136 1845954 2146586 10297651 4094 4094 43332 13977 17499 1095934 3677396 4848138 65581580 66642281 75787259 90242863 98803176 397057159 0.96160 0.96790 0.02590 0.02830 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 3,727. 2021 AMOUNT: $ 7,875. 2022 AMOUNT: $ 9,261. 2023 AMOUNT: $ 127,260. 2024 AMOUNT: $ 195,527. MINERAL LEASES - 2020 AMOUNT: $ 3,213. 2021 AMOUNT: $ 6,102. 2022 AMOUNT: $ 8,238. 2023 AMOUNT: $ 14,314. 2024 AMOUNT: $ 22,878. MINISTER - 2020 AMOUNT: $ 36,392. INSURANCE CLAIM - 2023 AMOUNT: $ 11,057. REBATES - 2023 AMOUNT: $ 619,459. 2024 AMOUNT: $ 533,136. GAIN ON REFINANCING - 2023 AMOUNT: $ 323,844. PENSION ASSET TERMINATION - 2024 AMOUNT: $ 2,925,855. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 17.80 1 0 0 1 X 24492389 359213 1933169 26784771 22811280 54134 1626975 24492389 27929479 232396 -5350595 22811280 25328018 142842 2458619 27929479 22959529 194138 2174351 25328018 0.01398 0.94458 0.04144 1 0 12407798 12407798 101640819 23419877 78220942 12663723 5540074 7123649 19384190 12642430 6741760 798380 798380 105292529 INVESTMENT INTERCOMPANY 18101526 F 18101526 CAPITAL LEASE 2447704 SPLIT-INTEREST AGREEMENT 64207 INTERCOMPANY PAYABLES 43402776 REFUNDABLE PORTION OF REFUNDABLE LIFE USE FEES 6337898 52252585 X PART II, LINE 9: THE CONSERVATION EASEMENT IS LOCATED AT THE SE CORNER OF THE INTERSECTION OF SR 741 AND SR 63 IN WARREN COUNTY, OHIO. IT IS IN PLACE TO PROTECT THE PHYSICAL, BIOLOGICAL AND CHEMICAL INTEGRITY OF THE LITTLE MIAMI RIVER WATERSHED AND IS UNDER THE ENFORCEMENT OF THE OHIO EPA. OTTERBEIN HOMES ENGAGED THE FIRM OF JF NEW IN 2008 FOR MITIGATION AND MONITORING. PART IV, LINE 2B: RESIDENT FUNDS ARE DEPOSITS HELD UNDER A FIDUCIARY RESPONSIBILITY AND ARE REQUIRED BY STATE REGULATION. PART V, LINE 4: THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE ORGANIZATION MUST HOLD IN PERPETUITY OR FOR A DONOR-SPECIFIED PERIOD. UNDER THIS POLICY, AS APPROVED BY THE BOARD OF TRUSTEES, THE ENDOWMENT ASSETS ARE INVESTED IN A MANNER THAT IS INTENDED TO PRESERVE AND GROW CAPITAL, STRIVE FOR CONSISTENT ABSOLUTE RETURNS, PRESERVE PURCHASING POWER BY STRIVING FOR LONG-TERM RETURNS WHICH EITHER MATCH OR EXCEED THE SET PAYOUT, FEES AND INFLATION WITHOUT PUTTING A PRINCIPAL VALUE AT IMPRUDENT RISK, AND DIVERSIFY INVESTMENTS CONSISTENT WITH COMMONLY ACCEPTED INDUSTRY STANDARD TO MINIMIZE THE RISK OF LARGE LOSSES. 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. GOLF TOURNAMENT 131278 121278 10000 2881 3962 21740 1039 6821 131278 121278 10000 2881 3962 21740 1039 6821 36443 -26443 1 LICKING COUNTY TRANSIT 745 E MAIN ST NEWARK OH 43055 GOV'T 10000 0 BUS 1 SCHOLARSHIPS 21 41661 PART I, LINE 2: THE ORGANIZATION HAS POLICIES AND PROCEDURES IN PLACE TO MONITOR THE USE OF THESE FUNDS. X X X X X 0 1 0 0 0 0 0 0 0 JILL WILSON PRESIDENT/CEO 482796 0 123797 0 118743 0 19450 0 3081 0 747867 0 0 0 JASON MILLER VP SR - LSC 358556 0 58834 0 66671 0 12369 0 14401 0 510831 0 0 0 JAMES C GREEN CFO/TREASURER 324852 0 50849 0 61755 0 13264 0 11166 0 461886 0 0 0 CATHERINE CHIOVARO VP - WORKFORCE MANAGEMENT 287034 0 79738 0 0 0 11511 0 14401 0 392684 0 0 0 PAMELA RICHMOND VP - CHIEF STRATEGY/DEV 291357 0 46863 0 2476 0 29390 0 14401 0 384487 0 0 0 MARY SIMPSON VP CLINICAL QUALITY 246114 0 41072 0 2241 0 35609 0 14401 0 339437 0 0 0 GARY HORNING VP - MARKETING/COMMUNICATIONS 248199 0 41321 0 3875 0 10243 0 14401 0 318039 0 0 0 DAN ARNOLD VP - NEIGHBORHOOD 220328 0 31677 0 1150 0 9074 0 14401 0 276630 0 0 0 PART I, LINE 4B 457(F) CONTRIBUTIONS: JILL WILSON $118,300 JASON MILLER $65,359 CHRIS GREEN $58,766 PAMELA RICHMOND $22,207.52 MARY SIMPSON $25,445.78 PART I, LINE 7 THE ORGANIZATION PAID FIXED PERCENTAGE PERFORMANCE BASED BONUSES DURING THE CURRENT YEAR. A COUNTY OF WARREN OHIO 316000058 93515PBV8 2014-10-29 33115757 REFUND BONDS ISSUED 07/15/2013 AND CONSTRUCTION 0 0 0 B COUNTY OF WARREN OHIO 316000058 93515PCT2 2016-05-10 42126455 REFUND BONDS ISSUED 07/15/2013 AND CONSTRUCTION 0 0 0 C COUNTY OF WARREN OHIO 316000058 93515PDQ7 2019-08-07 26712520 REFUND 2016B BONDS ISSUED 5/10/16 & 2017 BONDS ISSUED 12/22/17 0 0 0 D CITY OF FRANKLIN INDIANA 356001034 353593EB8 2019-08-07 25413026 REFUND 2018 TAXABLE BONDS ISSUED ON 6/1/18 0 0 0 A 5430000 33115757 478825 26136932 6500000 2016 1 0 1 1 B 16845000 42126455 486455 12000000 29640000 2017 1 0 1 1 C 3275000 26712520 359657 26352863 2016 1 0 1 1 D 7100000 25413026 366694 25046331 2018 0 1 1 1 A 0 1 0 0 0.00130 0.00000 0.00130 0 0 1 B 0 1 0 0 0.00130 0.00000 0.00130 0 0 1 C 0 1 0 0 0.00130 0.00000 0.00130 0 0 1 D 0 1 0 0 0.00130 0.00000 0.00130 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 1 0 0 0 1 C 0 1 0 0 0 0 0 0 1 D 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: COUNTY OF WARREN, OHIO DATE THE REBATE COMPUTATION WAS PERFORMED: 10/29/2019 ISSUER NAME: COUNTY OF WARREN, OHIO DATE THE REBATE COMPUTATION WAS PERFORMED: 06/04/2021 A OHIO HIGHER EDUCATION FACILITY COMMISSION 346849674 677510AS8 2021-08-19 9806113 REFUNDING SERIES 2011 BONDS ISSUED 11/10/2011 0 0 0 B OHIO HIGHER EDUCATION FACILITY COMMISSION 346849674 677510BK4 2021-12-02 27640518 ASSUMPTION OF KENDAL AT GRANVILLE LIABILITIES 0 0 0 C OHIO HIGHER EDUCATION FACILITY COMMISSION 346849674 677510CA5 2023-04-05 22241389 REFUND 2013 TAXABLE BONDS ISSUED ON 7/11/2013 0 0 0 D COUNTY OF WARREN OHIO 316000058 93515PEM5 2024-11-27 81985208 REFUND 20 BONDS ISSUED 6/3/20, 22 TERM LOAN ISSUED 6/18/22 & CAPITAL IMPROVE 0 0 0 A 2545000 9806113 9806113 2011 1 0 1 1 B 1290000 27640518 27640518 2021 0 0 1 1 C 1700000 22241389 22241389 2013 1 0 1 1 D 81985208 1191722 17966413 43239436 19587637 1 1 0 1 A 0 1 0 0 0.00130 0.00000 0.00130 0 0 1 B 0 1 0 0 0.00130 0.00000 0.00130 0 0 1 C 0 1 0 0 0.00130 0.00000 0.00130 0 0 1 D 0 1 0 0 0.00130 0.00000 0.00130 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 C 0 1 0 0 0 0 0 0 1 D 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 D 1 FORM 990, PART VI, SECTION A, LINE 1A THE MEMBERSHIP OF THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIR OF THE BOARD, VICE CHAIR, CHAIR OF THE FINANCE COMMITTEE AND TWO DIRECTORS DESIGNATED BY THE CHAIR OF THE BOARD. 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. ADDITIONALLY, THE EXECUTIVE COMMITTEE SHALL REVIEW COMPENSATION INFORMATION PROVIDED BY CONSULTANTS OR ORGANIZATIONS WITH EXPERTISE IN THIS PROFESSION AND RECOMMEND THE COMPENSATION AND BENEFITS OF PRESIDENT/CEO TO THE BOARD OF DIRECTORS AT THEIR ANNUAL MEETING. ANY MEMBER OF THE COMMITTEE MAY BE EXCLUDED FROM MEETINGS DURING DISCUSSIONS RELATED TO HIS OR HER EMPLOYMENT OR FOR REASONS DEEMED APPROPRIATE BY THE COMMITTEE. ALL ACTIONS OF THE EXECUTIVE COMMITTEE SHALL BE REPORTED TO THE BOARD AT THEIR NEXT REGULAR MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE IRS FORM 990 IS PROVIDED TO AND REVIEWED BY THE OFFICERS AND BOARD OF DIRECTORS PRIOR TO 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 15 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 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ANNUAL REPORT IS PROVIDED TO THE PUBLIC WHICH INCLUDES THE AUDITED FINANCIAL STATEMENT SUMMARY AND IS CERTIFIED BY THE CHIEF EXECUTIVE OFFICER AND THE CHIEF FINANCIAL OFFICER. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G NURSE AGENCY FEES/CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 8,801,343. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,801,343. OTHER SERVICES: PROGRAM SERVICE EXPENSES 3,811,444. MANAGEMENT AND GENERAL EXPENSES 3,141. FUNDRAISING EXPENSES 9,192. TOTAL EXPENSES 3,823,777. CORPORATE SERVICE FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,672,843. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,672,843. PERFORMANCE APPRAISAL - CP ADMINISTRATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 999,996. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 999,996. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF GIFT ANNUITY -20,632. CHANGE IN MINIMUM PENSION LIABILITY -3,403,863. EQUITY TRANSFERS 0. FMV ADJUSTMENT FOR TIPP CITY ACQUISITION 5,992,223. FORM 990, PART XII, LINE 2C THE SELECTION AND OVERSIGHT PROCESS HAS NOT CHANGED. CHARITY CARE POLICY OTTERBEIN HOMES MAINTAINS RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF CHARITY CARE IT PROVIDES AND MAINTAINS A BENEVOLENT ASSISTANCE POLICY TO PROVIDE CARE WITHOUT CHARGE OR AT REDUCED RATES TO RESIDENTS WHO MEET CERTAIN CRITERIA. THE ORGANIZATION HAS ESTIMATED ITS DIRECT AND INDIRECT COSTS OF PROVIDING CARE UNDER ITS BENEVOLENT ASSISTANCE POLICY USING A COST-TO-CHARGE RATIO BASED UPON HISTORICAL OPERATING MARGINS. USING THIS METHODOLOGY, THE ORGANIZATION HAS ESTIMATES THE COSTS FOREGONE FOR SERVICES AND SUPPLIES FURNISHED UNDER THE ORGANIZATION'S BENEVOLENT ASSISTANCE POLICY AGGREGATED APPROXIMATELY $472,000 FOR THE YEAR ENDED DECEMBER 31, 2024. OTTERBEIN PERRYSBURG LLC 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 205493322 DEVELOP & OPERATE SMALL HOUSE NEIGHBORHOODS - PROVIDING SKILLED NURSING CARE OH 7293205 7550287 OTTERBEIN HOMES OTTERBEIN MONCLOVA LLC 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 205493287 DEVELOP & OPERATE SMALL HOUSE NEIGHBORHOODS - PROVIDING SKILLED NURSING CARE OH 7020232 8084119 OTTERBEIN HOMES OTTERBEIN CLEAR CREEK LLC 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 260731207 DEVELOP & OPERATE SMALL HOUSE NEIGHBORHOODS - PROVIDING SKILLED NURSING CARE OH 7524640 8641050 OTTERBEIN HOMES OTTERBEIN MIDDLETOWN LLC 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 260731330 DEVELOP & OPERATE SMALL HOUSE NEIGHBORHOODS - PROVIDING SKILLED NURSING CARE OH 7659418 9008123 OTTERBEIN HOMES OTTERBEIN HOLDINGS LLC 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 205493357 REAL ESTATE HOLDING COMPANY OH 0 0 OTTERBEIN HOMES OTTERBEIN INDEPENDENT LIVING SERVICES LLC 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 263554627 CLINIC OH 931709 79097 OTTERBEIN HOMES OTTERBEIN PROPERTIES LLC 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 270543473 REAL ESTATE DEVELOPMENT OH 0 0 OTTERBEIN HOMES OTTERBEIN HOME HEALTH 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 271049483 HOME HEALTH SERVICES OH 2720688 1982923 OTTERBEIN HOMES OTTERBEIN MAINEVILLE LLC 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 205952379 DEVELOP & OPERATE SMALL HOUSE NEIGHBORHOODS - PROVIDING SKILLED NURSING CARE OH 7089809 8824555 OTTERBEIN HOMES OTTERBEIN HOSPICE 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 461453798 HOSPICE SERVICES OH 4710720 3543670 OTTERBEIN HOMES OTTERBEIN BATAVIA 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 462718728 DEVELOP & OPERATE SMALL HOUSE NEIGHBORHOODS - PROVIDING SKILLED NURSING CARE OH 7245516 8657247 OTTERBEIN HOMES OTTERBEIN GAHANNA 3855 LOWER MARKET STREET SUITE 300 LEBANON OH 45036 462748595 DEVELOP & OPERATE SMALL HOUSE NEIGHBORHOODS - 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