2021-09-30T09:42:08-05:00 2020-12-31 381357951 PLANTE & MORAN PLLC 250 S HIGH ST SUITE 100 COLUMBUS OH 43215 990 2020-01-01 310536997 THE OHIO MASONIC HOME OHIO 9373251531 2655 WEST NATIONAL ROAD SPRINGFIELD OH 45504 BROOKE HERRING CFO 9373251531 2021-08-09 1 BROOKE HERRING 999009999 AMY CIMINELLO P00796388 6148493000 2021-08-09 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z SCOTT BUCHANAN 2655 WEST NATIONAL ROAD SPRINGFIELD OH 45504 9115307 0 3773 X WWW.OHIOMASONICHOME.ORG X 1890 OH WE ARE THE LIVING EXPRESSION OF OUR MASONIC VALUES - WE SERVE AS THE TRUSTED PARTNER TO HELP PEOPLE AGE RESPECTFULLY. 15 15 40 22 0 0 931623 683505 3943347 4946412 2394326 3422296 64914 63094 7334210 9115307 69782 36249 0 0 3214794 3934406 0 0 0 5568425 6848708 8853001 10819363 -1518791 -1704056 141836160 145198360 28547419 31942522 113288741 113255838 WE ARE THE LIVING EXPRESSION OF OUR MASONIC VALUES - WE SERVE AS THE TRUSTED PARTNER TO HELP PEOPLE AGE RESPECTFULLY. 0 0 3174277 36249 4946412 THE OHIO MASONIC HOME PROVIDED MANAGEMENT SERVICES, STRATEGIC PLANNING, ADMINISTRATIVE SERVICES AND FINANCIAL SUPPORT TO AFFILIATES. THE LONG TERM GOAL IS TO BE A TRUSTED PARTNER TO HELP PEOPLE AGE RESPECTFULLY. 3174277 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 138 0 1 40 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X BROOKE HERRING 9375251743 2655 WEST NATIONAL ROAD SPRINGFIELD OH 455043698 SCOTT A BUCHANAN CHIEF EXECUTIVE OFFICER 48.00 2.00 X 273953 0 34026 CARA L SCHUSTER CHIEF CLINICAL OFFICER 40.00 0.00 X 192049 0 40943 THOMAS J MALONEY COO/CFO - PART YEAR 48.00 2.00 X 203118 0 7848 LARA E BENTLEY DIRECTOR OF HUMAN RESOURCES 40.00 0.00 X 161538 0 19074 ROB LANE DIRECTOR OF PROCUREMENT 40.00 0.00 X 141624 0 27672 BROOKE HERRING CHIEF FINANCIAL OFFICER 48.00 2.00 X 143812 0 23381 TIFFANY HARDING DIRECTOR OF SALES 40.00 0.00 X 109817 0 19703 DAVE SUBLESKI CHIEF OPERATING OFFICER 49.00 1.00 X 102354 68134 11550 RONALD CONNELLY CHAIRMAN 1.00 0.00 X X 0 0 0 TERRY POSEY 1ST VICE CHAIRMAN 1.00 1.00 X X 0 0 0 KEVIN TODD 2ND VICE CHAIRMAN 1.00 1.00 X X 0 0 0 THOMAS THINNES TREASURER 1.00 1.00 X X 0 0 0 GARY WILLIAMS MD SECRETARY 1.00 1.00 X X 0 0 0 DAVID COLLINS TRUSTEE 1.00 0.00 X 0 0 0 STEVEN DUNCAN TRUSTEE 1.00 1.00 X 0 0 0 RONALD HART TRUSTEE 1.00 0.00 X 0 0 0 JUSTIN HAMMERLING TRUSTEE 1.00 0.00 X 0 0 0 GARY NICHOLSON MD TRUSTEE 1.00 1.00 X 0 0 0 THOMAS SCHUCK TRUSTEE 1.00 0.00 X 0 0 0 MICHAEL TERRY TRUSTEE 1.00 0.00 X 0 0 0 MARTIN TRENT TRUSTEE 1.00 1.00 X 0 0 0 GERALD PUGH TRUSTEE 1.00 0.00 X 0 0 0 DENNIS HUGHES TRUSTEE 1.00 1.00 X 0 0 0 1328265 68134 184197 8 0 1 0 DATASERV INTEGRATIONS LLC 31280 VIKING PARKWAY WESTLAKE OH 44145 IT SUPPORT 859596 RIDGE STONE GENERAL CONTRACTORS 7015 LIGHTHOUSE WAY SUITE 500 PERRYSBURG OH 43551 CONSTRUCTION 733103 HEALTH PRO REHABILITATION 536 OLD HOWELL ROAD GREENVILLE SC 29615 THERAPY 507158 REMEDI SENIOR CARE OF OHIO LLC PO BOX 75744 BALTIMORE MD 212755744 THERAPY 412245 MED 1 CARE LLC 116 SOUTH MAIN STREET FINDLAY OH 45840 MEDICAL STAFFING 276544 8 146010 537495 683505 SERVICE TO AFFILIATES 900099 4946412 4946412 4946412 1418462 1418462 57025 0 57025 57025 57025 2003834 0 2003834 2003834 2003834 SETTLEMENTS 900099 7447 7447 SALES TAX REIMBURSEMENT 900099 77 77 REBATES 900099 47 47 -1502 -1502 6069 9115307 4946412 0 3485390 X 36249 36249 1209024 544061 664963 2007578 403366 1604212 87862 1757 86105 442466 442466 187476 31814 155662 122762 122762 106900 106900 343084 343084 2107028 47962 2059066 70819 49711 21108 1537504 1023986 513518 793772 738098 55674 493955 1242 492713 70947 23971 46976 218407 218407 353250 53103 300147 325751 325751 RECRUITING EXPENSES 138774 138774 EMPLOYEE RELATIONS 83020 80 82940 STAFF DEVELOPMENT 46845 370 46475 DONATIONS & CONTRIBUTIO 26550 26550 9340 100 9240 10819363 3174277 7645086 0 50 50 1035991 918565 1184746 1063032 36971049 33774398 552936 507326 96193707 60944199 39672031 35249508 51843828 62137702 10575529 11547779 141836160 145198360 5301509 5050101 23221491 26868495 24419 23926 28547419 31942522 X 100167606 99217048 13121135 14038790 113288741 113255838 141836160 145198360 X -1704056 4870201 -3199048 X X 0 1 X 1 0 X 30231 1474780 1553596 931623 683505 4673735 30231 1474780 1553596 931623 683505 4673735 4673735 1375018 1832660 1839677 1730119 1474287 8251761 55337 -45190 405041 8714 7269 431171 13356667 25943712 0.34990 0.34750 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 229125728 51785 27043808 11600000 244621321 211050948 82221 31812559 13820000 229125728 237019857 61175 -12699984 -13330100 211050948 218121154 335035 32479455 -13915787 237019857 223012121 634708 4764783 -10290458 218121154 0.00000 0.45400 0.54600 0 1 1 123096 622820 745916 77220048 46812043 30408005 10054799 9625094 429705 8172944 4507062 3665882 35249508 BENEFICIAL INTERESTS IN TRUSTS 10180591 DEPOSITS 34382 INSURANCE RECOVERY RECEIVABLE 1332806 11547779 CHARITABLE GIFT ANNUITIES 23926 23926 PART V, LINE 4: THE PURPOSE OF THE FOUNDATION ENDOWMENT FUNDS IS/ARE TO PROVIDE PERPETUAL SUPPORT TO FUND THE CHARITABLE MISSION OF THE OHIO MASONIC HOME. 1 SCHOLARSHIPS 18 20000 N/A N/A HOPE GRANT ASSISTANCE 13 16249 N/A N/A PART I, LINE 2: THE OHIO MASONIC HOME SCHOLARSHIP COMMITTEE SET FORTH THE GUIDELINES FOR ELIGIBILITY FOR THE OHIO MASONIC HOME SCHOLARSHIP. THE CRITERIA USED TO DETERMINE WHICH APPLICANTS WILL ULTIMATELY RECEIVE THE SCHOLARSHIP IS BASED ON THE FOLLOWING CRITERIA: CONSISTENCY WITH THE ORIGINAL INTENT OF THE SCHOLARSHIP FUND, FINANCIAL NEED, ACADEMIC PERFORMANCE, AND AN INDIVIDUAL APPLICATION/ESSAY REVIEW. FROM THE ELIGIBLE POOL, A COMMITTEE COMPOSED OF THREE EMPLOYEES EVALUATES THE APPLICATION AND ASSIGNS A POINT VALUE. THIS POINT VALUE IS THEN USED TO DETERMINE WHICH INDIVIDUALS WILL ULTIMATELY RECEIVE THE SCHOLARSHIP. IN ORDER TO ENSURE THAT THE SCHOLARSHIPS ARE APPLIED TO THEIR INTENDED USE, THE OHIO MASONIC HOME PROVIDED THE FUNDS DIRECTLY TO THE COLLEGE/UNIVERSITY AND REQUESTS THAT ANY UNUSED PORTION BE RETURNED TO OHIO MASONIC HOME. IN 2020, THE OHIO MASONIC HOME SCHOLARSHIP COMMITTEE PROVIDED $20,000 IN GRANTS TO 18 APPLICANTS. IN 2018, THE OHIO MASONIC HOME ESTABLISHED THE HOPE PROGRAM (HELPING OUR PEOPLE EVERY DAY) WHICH PROVIDES LIMITED FINANCIAL ASSISTANCE TO ELIGIBLE EMPLOYEES WHO HAVE AN ECONOMIC HARDSHIP DUE TO CERTAIN EMERGENCY SITUATIONS. THE HOPE PROGRAM WAS INITIALLY FUNDED BY THE LEADERSHIP OF THE OHIO MASONIC HOME AND GROWS THROUGH SUBSEQUENT CONTRIBUTIONS BY BOTH EMPLOYEES AND OUTSIDE DONORS. EMPLOYEES COMPLETE A FORMAL HOPE APPLICATION WHICH IS THEN SUBMITTED TO THE EXECUTIVE DIRECTOR OF THE OHIO MASONIC HOME FOUNDATION. THE EXECUTIVE DIRECTOR DISTRIBUTES A CONFIDENTIAL APPLICATION TO THE HOPE COMMITTEE MEMBERS WHO THEN MAKE A DETERMINATION AS TO THE APPROVAL OF THE APPLICATION. IN ORDER TO ENSURE THE GRANT IS APPLIED TOWARDS THE INTENDED USE, THE HOPE COMMITTEE DOES REQUIRE THE EMPLOYEE PROVIDE A COPY OF A RECEIPT FOR ITEM(S) PURCHASED AS A RESULT OF AN APPROVED APPLICATION. THE HOPE PROGRAM DOES HAVE LIMITED FUNDS. ONCE EXHAUSTED, GRANTS CANNOT BE GIVEN UNTIL THE FUND HAS SUFFICIENT MONIES TO CONTINUE TO SUPPORT THE REQUESTS. IN 2020, THE HOPE PROGRAM PROVIDED $16,249 IN GRANTS TO 13 EMPLOYEES. X X X 1 0 0 0 0 0 0 0 0 SCOTT A BUCHANAN CHIEF EXECUTIVE OFFICER 273953 0 0 0 0 0 9455 0 24571 0 307979 0 0 0 CARA L SCHUSTER CHIEF CLINICAL OFFICER 192049 0 0 0 0 0 7682 0 33261 0 232992 0 0 0 THOMAS J MALONEY COO/CFO - PART YEAR 103985 0 0 0 99133 0 4159 0 3689 0 210966 0 0 0 LARA E BENTLEY DIRECTOR OF HUMAN RESOURCES 161538 0 0 0 0 0 6462 0 12612 0 180612 0 0 0 ROB LANE DIRECTOR OF PROCUREMENT 141624 0 0 0 0 0 5665 0 22007 0 169296 0 0 0 BROOKE HERRING CHIEF FINANCIAL OFFICER 143812 0 0 0 0 0 2876 0 20505 0 167193 0 0 0 DAVE SUBLESKI CHIEF OPERATING OFFICER 102354 68134 0 0 0 0 4094 2725 2834 1897 109282 72756 0 0 PART I, LINE 4A THOMAS J MALONEY RECEIVED A LUMP SUM SEVERANCE PAYMENT IN THE AMOUNT OF $99,133. A COUNTY OF CLARK OHIO 316000132 2020-04-28 65000000 SEE PART VI 0 0 0 A 65000000 452225 9025266 33764655 21757854 2023 1 1 0 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 1 0 1 0 0 0 1 A 1 PART III, LINE 9; PART IV, LINE 7 AND PART V THE ORGANIZATION IMPLEMENTED POST-ISSUANCE COMPLIANCE PROCEDURES ON JANUARY 1, 2020. PART I, LINE A, COLUMN (F) THE $65,000,000 COUNTY OF CLARK, OHIO HEALTH CARE FACILITY REVENUE REFUNDING AND IMPROVEMENT BONDS, SERIES 2020 (THE OHIO MASONIC HOME OBLIGATED GROUP PROJECT) WERE ISSUED FOR THE PURPOSE OF FINANCING (1) THE ACQUISITION, CONSTRUCTION, RENOVATION, INSTALLATION AND EQUIPPING OF QUALIFIED 501(C)(3) NONHOSPITAL SENIOR LIVING AND SKILLED NURSING FACILITIES, WHICH FACILITIES CONSTITUTE THE PROJECT, (2) THE REFUNDING OF CERTAIN PRIOR BONDS (AS DEFINED BELOW), (3) THE REFINANCING OF A PRIOR LOAN (AS DEFINED BELOW), AND (4) PAYING CERTAIN COSTS OF ISSUANCE OF THE SERIES 2020 BONDS. PART II, LINE 10 THE $9,025,266.21 IN CAPITAL EXPENDITURES WERE REIMBURSEMENTS FOR PRIOR CAPITAL EXPENDITURES FOR WHICH THE ORGANIZATION WAS REIMBURSED AT CLOSING. PART II, LINE 11 THE OTHER SPENT PROCEEDS WERE USED TO REFUND CERTAIN PRIOR OBLIGATIONS. SPECIFICALLY, (I)$29,812,441.26 WAS USED TO CURRENTLY REFUND THE ORGANIZATION'S ADJUSTABLE RATE DEMAND HEALTH CARE FACILITIES REVENUE REFUNDING AND IMPROVEMENT BONDS, SERIES 2009 (THE OHIO MASONIC HOME OBLIGATED GROUP PROJECT), WHICH WERE REISSUED IN 2014 (THE "PRIOR BONDS"); AND (II) $3,952,213.71 WAS USED TO REFUND A 2014 TAXABLE TERM LOAN BETWEEN THE ORGANIZATION AND U.S. BANK NATIONAL ASSOCIATION (THE "PRIOR LOAN"). PART II, LINE 12 THE $21,757,853.82 OF UNSPENT PROCEEDS WILL BE USED FOR THE ACQUISITION, CONSTRUCTION, RENOVATION, INSTALLATION AND EQUIPPING OF QUALIFIED 501(C)(3) NONHOSPITAL SENIOR LIVING AND SKILLED NURSING FACILITIES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM WHO THEN SUBMITS THE FORM 990 TO THE CEO AND CFO FOR REVIEW. A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES PRIOR TO THE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE OHIO MASONIC HOME AND ITS RELATED ORGANIZATIONS HAVE A WRITTEN CONFLICT OF INTEREST POLICY THAT STATES THAT CORPORATION SHALL NOT ENGAGE OR CONTRACT WITH ANY BUSINESS ENTITY WITHIN WHICH A TRUSTEE OR OFFICER HAS A MATERIAL FINANCIAL OR PERSONAL INTEREST UNLESS CERTAIN CRITERIA IS MET. PART OF THIS CRITERIA INCLUDES A MAJORITY VOTE OF THE BOARD OF TRUSTEES. MONITORING OF THE STATE OF CONFLICT IS DONE ANNUALLY BY SENDING OUT A QUESTIONNAIRE TO ALL OF THOSE WHO ARE REQUIRED TO DISCLOSE IF A CONFLICT EXISTS. WITHIN ONE (1) BUSINESS DAY AFTER BEING NOTIFIED OF A POSSIBLE CONFLICT OF INTEREST, THE CORPORATE COMPLIANCE OFFICER SHALL CONTACT THE BOARD MEMBER, AND ACKNOWLEDGE THE POSSIBLE CONFLICT. WITHIN FOUR (4) BUSINESS DAYS OF ACKNOWLEDGEMENT OF A POSSIBLE CONFLICT OR RECEIPT OF OTHER INFORMATION WHICH INDICATES THE OCCURRENCE OF A CONFLICT, THE CORPORATE COMPLIANCE OFFICER SHALL INITIATE A REVIEW TO DETERMINE WHETHER FURTHER INQUIRY SHOULD BE UNDERTAKEN ON BEHALF OF THE CORPORATION. THE CORPORATE COMPLIANCE OFFICER SHALL ACT DILIGENTLY TO DETERMINE WHETHER A CONFLICT OF INTEREST IS PRESENT. THE CORPORATE COMPLIANCE OFFICER MAY COORDINATE AN INTERNAL REVIEW AND/OR ENGAGE OUTSIDE AUDITORS AND/OR CONSULTANTS TO REVIEW THE POTENTIAL CONFLICT. THE REVIEWS MAY INVOLVE AN EXAMINATION OF ANY DEPARTMENT OF THE CORPORATION. IN THE EVENT THE REVIEW POINTS TO AN ACTUAL CONFLICT, THE CORPORATE COMPLIANCE OFFICER SHALL ADVISE THE CHIEF EXECUTIVE OFFICER, AND IF NECESSARY, THE CHIEF OPERATING OFFICER, THE CHAIRMAN OF THE BOARD OF TRUSTEES, AND THE CORPORATION'S LEGAL COUNSEL, OF THE CONFLICT OF INTEREST AND DETERMINE A COURSE OF ACTION. THE CHAIRMAN OF THE BOARD OF TRUSTEES MAY TEMPORARILY SUSPEND VOTING RIGHTS DURING THE REVIEW PROCESS AND MAY PERMANENTLY SUSPEND RIGHTS IF THE CONFLICT OF INTEREST IS SUBSTANTIATED. THE CHIEF EXECUTIVE OFFICER AND THE CHIEF OPERATING OFFICER HAVE THE AUTHORITY TO RECOMMEND A TEMPORARY OR PERMANENT SUSPENSION OF VOTING RIGHTS TO THE CHAIRMAN OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES DETERMINES THE COMPENSATION OF THE ORGANIZATION'S CEO. THE COMPENSATION REVIEW FOR THE CEO IS CONDUCTED AND APPROVED BY THE BOARD ANNUALLY. THE ORGANIZATION HAS COMPENSATION GUIDELINES FOR MOST OTHER POSITIONS. THE REASONABLENESS OF THE COMPENSATION PAID IS REVIEWED PERIODICALLY WITH A REVIEW OF COMPENSATION DATA WHICH MAY BE AVAILABLE THROUGH PUBLISHED SOURCES OR THROUGH COMPARABLE ORGANIZATIONS AND/OR INDUSTRY GROUPS. THE COMPENSATION IS APPROVED IN ADVANCE FOR ALL EMPLOYEES THROUGH THE ANNUAL BUDGET APPROVAL AND THE DETERMINATIONS ARE RECORDED IN THE MEETING MINUTES AT THE TIME THE DECISIONS ARE MADE. THE COMPENSATION REVIEW FOR ALL OTHER OFFICERS AND KEY EMPLOYEES WAS LAST CONDUCTED IN 2020. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 20,867. MANAGEMENT AND GENERAL EXPENSES 8,013. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,880. CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 17,600. MANAGEMENT AND GENERAL EXPENSES 1,732,861. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,750,461. OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 95,260. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 95,260. HOUSEKEEPING SERVICES: PROGRAM SERVICE EXPENSES 1,200. MANAGEMENT AND GENERAL EXPENSES 1,800. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,000. HR/PAYROLL SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 118,901. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 118,901. MAINTENANCE SERVICES: PROGRAM SERVICE EXPENSES 8,295. MANAGEMENT AND GENERAL EXPENSES 102,231. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 110,526. FORM 990, PART XI, LINE 9: TRANSFER TO AFFILIATES -814,956. CHANGES IN VALUES OF BENEFICIAL INTERESTS IN PERPETUAL TRUSTS 860,574. LOSS ON IMPAIRMENT -3,244,666. FORM 990, PART XII, LINE 2C THE AUDIT COMMITTEE OVERSEES THE PROCESS FOR SELECTING AN INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. OHIO MASONIC HOME BENEVOLENT ENDOWMENT FOUNDATION FIVE MASONIC DRIVE SPRINGFIELD OH 45504 311451818 ENDOWMENT FUND OH 501(C)(3) LINE 12B, II THE OHIO MASONIC HOME 1 THE OHIO MASONIC HOME AFFILIATES 2655 WEST NATIONAL ROAD SPRINGFIELD OH 45504 900054759 AGING SERVICES OH 501(C)(3) LINE 11 THE OHIO MASONIC HOME 1 MASONIC AGING SERVICES 2655 WEST NATIONAL ROAD SPRINGFIELD OH 45504 901016483 ADMINISTRATIVE SERVICES OH MASONIC SENIOR SEVICES OF OHIO CORP C 1.00000 1 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 1 0 OHIO MASONIC HOME AFFILIATES J 2528409 CORPORATE LEASE OHIO MASONIC HOME AFFILIATES K 496910 CORPORATE LEASE THE OHIO MASONIC HOME BENEVOLENT ENDOWMENT FOUNDATION R 814956 CASH FORM 990, SCHEDULE R, PART II RELATED TAX-EXEMPT ORGANIZATIONS ARE UNDER GROUP EXEMPTION #3773.