2026-05-11T10:24:02-05:00 2025-06-30 341310124 REA & ASSOCIATES INC 5400 FRANTZ RD STE 200 DUBLIN OH 43016 990 2024-07-01 340941565 COPELAND OAKS COPE 3309386126 715 S JOHNSON ROAD SEBRING OH 44672 DAVID MANNION CEO/CFO 3309386126 2026-05-01 1 1 MELISSA DUNKLE CPA P01380769 6148898725 2026-04-30 2024 2025-03-06 01:10:19Z DAVID MANNION 715 S JOHNSON ROAD SEBRING OH 44672 16557497 0 X HTTPS://COPELANDOAKS.COM/ X 1963 OH PROVIDES INDEPENDENT LIVING, ASSISTED LIVING, AND SKILLED NURSING TO RESIDENTS. 11 11 301 30 0 0 716913 423061 12948875 14038445 98609 69076 1998351 2026915 15762748 16557497 0 0 0 0 8775951 9244309 0 0 0 7657085 8006698 16433036 17251007 -670288 -693510 14753645 14231531 3564713 3678547 11188932 10552984 PROVIDE INDEPENDENT LIVING, ASSISTED LIVING, AND SKILLED NURSING TO RESIDENTS 0 0 12661406 16055549 PROVIDING CARE TO RESIDENTS INCLUDING CATERING TO DIETARY NEEDS, ACCOMODATING THEIR HOME HEALTH CARE, AND THE OPERATION AND MAINTENANCE OF FACILITIES USED BY RESIDENTS. 12661406 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 69 0 301 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X THE ORGANIZATION 3309386126 715 S JOHNSON ROAD SEBRING OH 44672 DAVID DAVE MANNION CEO/CFO 24.00 16.00 X 211953 0 26868 LISA GENTILE CHIEF DEVELOPMENT OFFICER 40.00 X 114911 0 12306 ANDREW ESTOCK PRESIDENT/DIRECTOR 1.00 0.50 X X 0 0 0 JOHN SCARPITTI VICE PRESIDENT/DIRECTOR 1.00 1.00 X X 0 0 0 JOHN DILWORTH TREASURER 1.00 X X 0 0 0 ASHLEY SHEFFIELD SECRETARY 1.00 1.50 X X 0 0 0 BILL SHIVERS DIRECTOR 1.00 X 0 0 0 DONNA GUSTAFFSON DIRECTOR 1.00 X 0 0 0 REV EDGAR BRADY DIRECTOR 1.00 X 0 0 0 JIM STITLE DIRECTOR 1.00 X 0 0 0 J LYNNE BIERY DIRECTOR 1.00 0.50 X 0 0 0 JIM WILLIAMS DIRECTOR 1.00 X 0 0 0 RUSSEL KIKO DIRECTOR 1.00 0.50 X 0 0 0 326864 0 39174 3 0 1 0 KING CONSTRUCTION AND CONCRETE 31137 MCKAIG ROAD HANOVERTON OH 44423 SUPPLIES 283012 MAC'S FLOORING 14035 MAIN ST BELOIT OH 44609 SUPPLIES 162954 MCGARVEY HEATING INC 2500 S MAHONING ROAD ALLIANCE OH 44601 SUPPLIES 150196 HENRY ECKERT 33225 SR 30 HANOVERTON OH 44423 SUPPLIES 125400 4 423061 423061 RESIDENT CARE FEES 623000 13537371 13537371 ENTRANCE FEE INCOME 623000 230292 230292 OUTSIDE MEAL PROGRAM 623000 203899 203899 OTHER RESIDENT SERVICE REVENUE 623000 66883 66883 14038445 63928 63928 9811 9811 5148 0 5148 5148 5148 PROGRAM RELATED REIMBURSEMENT 623000 1741901 1741901 INCOME-MISCELLANEOUS 623000 275203 275203 2017104 16557497 16055549 0 78887 211953 211953 7176599 5264694 1911905 639008 602254 36754 601798 465118 136680 614951 467277 147674 66938 66938 27189 27189 39100 39100 30219 450 29769 484468 484468 135432 135432 160127 160127 3023782 2110991 912791 75488 75488 1555015 1555015 435969 435969 RESIDENT DIETARY PRODUC 1051850 1051850 MEDICAL CARE SUPPLIES 861796 805541 56255 PRESCRIPTIONS DRUGS 59325 59325 17251007 12661406 4589601 0 2981394 351732 2159935 118975 190924 37430 49458 66769 64762 66356711 56357558 10256907 9999153 266732 270933 826185 880328 199253 264306 14753645 14231531 1829921 1926748 1654492 1672599 80300 79200 3564713 3678547 X 10362747 9672656 826185 880328 11188932 10552984 14753645 14231531 X -693510 3419 54143 X X 0 1 X 1 0 X 963980 492983 844524 716913 423061 3441461 12023876 11842649 12178232 12965632 14038445 63048834 12987856 12335632 13022756 13682545 14461506 66490295 0 0 0 66490295 14980 17164 54267 98944 73739 259094 14980 17164 54267 98944 73739 259094 13002836 12352796 13077023 13781489 14535245 66749389 0.99610 0.99700 0.00390 0.00300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 826184 71804 17660 880328 725006 150551 49373 826184 754236 19422 48652 725006 740880 22523 9167 754236 844641 43062 146823 740880 0.52060 0.47940 0 1 1 171134 171134 57337814 49544461 7793353 3615937 3111408 504529 2462957 1942314 520643 2768869 1759375 1009494 9999153 INVESTMENT IN 509(A)(3) TYPE III 880328 C 880328 ADVANCED DEPOSITS 79200 79200 X 14873158 3419 54143 57562 14815596 1741901 1741901 16557497 15509106 0 15509106 1741901 1741901 17251007 PART V, LINE 4: THE ENDOWMENT FUNDS ARE PERMANENTLY RESTRICTED NET ASSETS DONATED BY, OR IN HONOR OF, INDIVIDUALS OR ORGANIZATION. THE PRINCIPLE OF THESE FUNDS MAY NOT BE SPENT. NET EARNINGS FROM THESE FUNDS ARE CLASSIFIED AS UNRESTRICTED NET ASSETS. PART X, LINE 2: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE HOME TO EVALUATE THE LEVEL OF UNCERTAINTY RELATED TO WHETHER TAX POSITIONS TAKEN WILL BE SUSTAINED UPON EXAMINATION. ANY POSITIONS TAKEN THAT DO NOT MEET THE MORE-LIKELY-THAN-NOT THRESHOLD MUST BE QUANTIFIED AND RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING BALANCE SHEET ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. INTEREST AND PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS ARE CLASSIFIED AS ADDITIONAL INCOME TAXES IN THE STATEMENT OF INCOME. THE HOME BELIEVES THAT NONE OF THE TAX POSITIONS TAKEN WOULD MATERIALLY IMPACT THE FINANCIAL STATEMENTS AND NO SUCH LIABILITIES HAVE BEEN RECORDED. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET CHANGE IN 509(A)(3) TYPE III INTEREST 54,143. PART XI, LINE 4B - OTHER ADJUSTMENTS: REIMBURSEMENT REVENUE FROM CRANDALL MEDICAL CENTER 1,741,901. PART XII, LINE 4B - OTHER ADJUSTMENTS: REIMBURSEMENT REVENUE FROM CRANDALL MEDICAL CENTER 1,741,901. X X 0 0 0 0 0 0 0 0 0 DAVID DAVE MANNION CEO/CFO 211953 0 0 0 0 0 7038 0 19830 0 238821 0 0 0 PART I, LINE 3 COMPENSATION OF OFFICERS AND/OR KEY EMPLOYEES IS REVIEWED AT THE ANNUAL BOARD MEETING AND A SALARY SURVEY IS DONE PERIODICALLY. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF FORM 990 IS PROVIDED TO THE ACCOUNTING MANAGER EACH YEAR. THE ORGANIZATION MAKES A COPY OF THIS DRAFTED FORM 990 AVAILABLE TO ALL GOVERNING BODY MEMBERS FOR REVIEW BEFORE APPROVING THE DRAFT AND SUBMITTING THE RETURN EACH YEAR. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE IS MET BY THE DISCLOSURE TO THE BOARD ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF OFFICERS AND KEY EMPLOYEES IS REVIEWED AT THE ANNUAL BOARD MEETING AND A SALARY SURVEY IS DONE PERIODICALLY. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: NET CHANGE IN 509(A)(3) TYPE III INTEREST 54,143. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. CRANDALL MEDICAL CENTER 715 JOHNSON ROAD SEBRING OH 44672 341289433 PROVIDES NURSING SERVICES OH 501(C)(3) LINE 7 0 THE OAKS FOUNDATION INC 715 JOHNSON ROAD SEBRING OH 44672 341724387 PROVIDES FUNDS TO NOT FOR PROFIT ORGANIZATION OH 501(C)(3) LINE 12D, III-O COPELAND OAKS 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 CRANDALL MEDICAL CENTER Q 1741901 COST BASIS THE OAKS FOUNDATION INC C 423061 COST BASIS