2021-11-15T08:39:42-06:00 2020-12-31 420714325 RSM US LLP 6 S PATTERSON BLVD DAYTON OH 45402 990 2020-01-01 610461720 EPISCOPAL CHURCH HOME EPIS 5132719610 3870 VIRGINIA AVE CINCINNATI OH 452273431 DANIEL P STEWARD CFO 5132719610 2021-11-12 1 DANIEL STEWARD 999009999 KAREN O CRIM P00368385 9372980201 2021-11-12 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z LAURA LAMB 3870 VIRGINIA AVE CINCINNATI OH 452273431 14027839 0 X WWW.EPISCOPALRETIREMENT.COM X 1872 KY TO ENHANCE THE QUALITY OF LIFE FOR OLDER ADULTS THROUGH A CARING, CHRISTIAN COMMUNITY. 10 9 0 150 0 0 605188 1011830 17443820 12900192 -107363 36979 469109 78838 18410754 14027839 7500 6015 0 0 9530616 8438961 0 0 119395 10809058 9689465 20347174 18134441 -1936420 -4106602 30070073 31733285 17818029 20904279 12252044 10829006 X AS AN INTERDENOMINATIONAL CHRISTIAN COMMUNITY RETIREMENT AND CARE FACILITY, THE EPISCOPAL CHURCH HOME IS DEDICATED TO PROVIDING A FULL RANGE OF HIGH-QUALITY RESIDENT SERVICES FROM LONG TERM ALZHEIMER'S/MEMORY CARE TO SHORT TERM REHABILITATION ON A NOT-FOR-PROFIT BASIS. 0 0 13745405 6015 12979030 THE EPISCOPAL CHURCH HOME, INC. (THE ORGANIZATION) IS A KENTUCKY NONPROFIT ORGANIZATION LOCATED IN LOUISVILLE, KENTUCKY. THE ORGANIZATION OPERATES A SENIOR RESIDENTIAL HEALTH CARE FACILITY AND HOME KNOWN AS THE EPISCOPAL CHURCH HOME (THE HOME). THE HOME HAS LICENSES TO OPERATE UP TO 93 SKILLED NURSING FACILITY BEDS, 46 NURSING HOME BEDS, AND 127 PERSONAL CARE BEDS, 52 OF WHICH ARE LOCATED IN A DESIGNATED SPECIAL CARE UNIT FOR MEMORY-IMPAIRED PERSONS. ST. LUKE'S CHAPEL IS LOCATED ADJACENT TO THE HOME AND ITS ACCOUNTS AND ACTIVITIES ARE INCLUDED WITH THOSE OF THE HOME. THE ORGANIZATION ALSO OWNS AND OPERATES DUDLEY SQUARE, AN INDEPENDENT LIVING RETIREMENT COMMUNITY CONSISTING OF 62 TOWNHOUSES ON A SITE ADJACENT TO THE HOME. RESIDENTS OF DUDLEY SQUARE HAVE LIFETIME OCCUPANCY RIGHTS IN RETURN FOR PAYMENT. IN EARLY 2020, ECH ANNOUNCED A $19 MILLION RENOVATION FOR THE CAMPUS WHICH WILL ALLOW IT TO CONTINUE ITS MISSION AND LEGACY OF SERVING OLDER ADULTS IN A PERSON-CENTERED, INNOATIVE AND SPIRTUALLY-BASED WAY AS WELL AS RESPOND TO CHANGING MARKET TRENDS AND CONSUMER PREFERENCES. 13745405 1 1 0 1 0 0 0 0 0 1 1 0 0 1 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 1 1 0 0 1 16 0 1 0 0 0 0 0 0 0 0 0 0 0 X 10 9 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 KY X DANIEL P STEWARD 5132719610 3870 VIRGINIA AVENUE CINCINNATI OH 45227 LAURA LAMB CEO 10.00 30.00 X X 0 422422 59935 DANIEL STEWARD CFO 10.00 30.00 X 0 221818 19463 KATHY ISON-LIND VP AFFORDABLE LIVING 10.00 30.00 X 0 191778 28076 GINNY UEHLIN VP OF RESIDENT HOUSING 10.00 30.00 X 0 194007 10258 JOAN WETZEL VP OF HR & ORG DEVELOPMENT 10.00 30.00 X 0 152727 21072 BEVERLY EDWARDS EXECUTIVE DIRECTOR 40.00 X 0 167311 3028 BRYAN REYNOLDS VP OF MARKETING 10.00 30.00 X 0 140813 18910 ROB KING CHAIR 0.20 X X 0 0 0 AMY BURNETTE TRUSTEE 0.20 X 0 0 0 W THOMAS COOPER TRUSTEE 0.20 0.40 X 0 0 0 THE REV CANON AMY COULTAS TRUSTEE 0.20 0.20 X 0 0 0 JOANN HAGOPIAN TRUSTEE 0.20 0.40 X 0 0 0 THE REV CANON JACK KOEPKE TRUSTEE 0.20 0.40 X 0 0 0 GIBBS REESE TRUSTEE 0.20 X 0 0 0 ROBIN SMITH TRUSTEE 0.20 0.20 X 0 0 0 NELSON TOEBBE TRUSTEE 0.20 X 0 0 0 0 1490876 160742 0 0 1 0 RIDGE STONE GENERAL CONTRACTORS 7015 LIGHTHOUSE WAY STE 500 PERRYSBURG OH 43551 CONSTRUCTION SERVICES 2752776 MORRISON MANAGEMENT SPECIALISTS PO BOX 402289 ATLANTA GA 30368 DIETARY SERVICES 1759945 EPISCOPAL RETIREMENT HOMES 3870 VIRGINIA AVENUE CINCINNATI OH 45227 MANAGEMENT FEES 1404216 HERITAGE HEALTHCARE INC 536 OLD HOWELL ROAD GREENVILLE SC 29615 THERAPY SERVICES 871539 SFCS 305 S JEFFERSON ST ROANOKE NV 24011 ENGINEERING CONSULTANT 442028 10 1010499 1331 1011830 RESIDENT SERVICE REVENUE 623000 12483747 12483747 ENTRANCE FEES 623000 393644 393644 BEAUTY SHOP INCOME 623000 22801 22801 12900192 3479 3479 33500 0 33500 33500 33500 COMMISSION FEES 623000 30500 30500 GUEST MEALS 623000 23878 23878 24460 24460 78838 14027839 12979030 0 36979 X 6015 6015 6566189 5751379 724051 90759 102719 102719 1203920 824734 368134 11052 566133 531824 26535 7774 886734 886734 640 640 235 235 2448312 2203939 242723 1650 90973 90973 110551 110551 755363 755363 647 41 563 43 2045 626 1419 33080 33080 2180013 1897585 282428 794397 794397 FOOD 523693 523693 SUPPLIES 426899 420274 5502 1123 MAINTENANCE & REPAIRS 286598 286598 BAD DEBT EXPENSE 101840 101840 1047445 543334 497117 6994 18134441 13745405 4269641 119395 479293 1097921 15727 10469 45250 15000 1665980 750733 9120 9120 152883 142558 41999660 22606036 17298080 19393624 1776661 1984139 8627079 8329721 30070073 31733285 4280850 7594690 1945741 1893500 11591438 11416089 17818029 20904279 X 2990884 1871689 9261160 8957317 12252044 10829006 30070073 31733285 X -4106602 136081 2547483 X 0 1 X 1 0 X 111221 853269 1010368 605188 1011830 3591876 8321615 17853859 17326636 17443820 12900192 73846122 8432836 18707128 18337004 18049008 13912022 77437998 0 0 0 77437998 22897 3936 16639 19935 3479 66886 22897 3936 16639 19935 3479 66886 766172 736712 244250 341811 112338 2201283 9221905 19447776 18597893 18410754 14027839 79706167 0.97150 0.96890 0.00080 0.00260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 235 0 0 0 235 0 PART II-B, LINE 1: DUES TO LEADINGAGE OF $235 RELATING TO LOBBYING ACTIVITIES. 47453 47453 47453 47453 47453 47453 47453 47453 6186460 50 158390 6297447 47453 0.00000 0.89600 0.10400 0 1 1 804971 804971 32770133 19941728 12828405 3066975 2555609 511366 5357581 108699 5248882 19393624 INTEREST IN NET ASSETS OF FINANCIALLY INTERRELATED FOUNDATION 8329721 8329721 REFUNDABLE ENTRANCE FEES 10398089 DEPOSITS PAYABLE 1018000 11416089 X 14163920 136081 136081 14027839 0 14027839 18134441 0 18134441 0 18134441 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUND INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS INTERNALLY DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS. DONOR-RESTRICTED FUNDS ARE PRESENTED AS PERMANENT AND TEMPORARILY RESTRICTED NET ASSETS AND CONSIST OF AMOUNTS RESTRICTED FOR THE PURPOSE OF CHARITY CARE, SPECIFIED CAPITAL EXPENDITURES AND OTHER MISCELLANEOUS OPERATIONAL PURPOSES. PART X, LINE 2: THE ORGANIZATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THEREFORE IS NOT SUBJECT TO INCOME TAXES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2020 AND 2019, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL INCOME TAX IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO EXAMINATION BY TAXING AUTHORITIES; HOWEVER, NO EXAMINATIONS ARE IN PROGRESS. MANAGEMENT BELIEVES THESE ENTITIES ARE NOT SUBJECT TO TAX EXAMINATIONS FOR YEARS PRIOR TO 2017. 0 0 0 0 0 0 0 0 0 LAURA LAMB CEO 0 317871 0 78242 0 26309 0 25000 0 34935 0 482357 0 0 DANIEL STEWARD CFO 0 210841 0 10977 0 0 0 0 0 19463 0 241281 0 0 KATHY ISON-LIND VP AFFORDABLE LIVING 0 151870 0 35219 0 4689 0 0 0 28076 0 219854 0 0 GINNY UEHLIN VP OF RESIDENT HOUSING 0 162111 0 27176 0 4720 0 0 0 10258 0 204265 0 0 JOAN WETZEL VP OF HR & ORG DEVELOPMENT 0 125948 0 22842 0 3937 0 0 0 21072 0 173799 0 0 BEVERLY EDWARDS EXECUTIVE DIRECTOR 0 145121 0 18284 0 3906 0 0 0 3028 0 170339 0 0 BRYAN REYNOLDS VP OF MARKETING 0 118330 0 18733 0 3750 0 0 0 18910 0 159723 0 0 PART I, LINE 3 EPISCOPAL RETIREMENT HOMES INC, A RELATED PARTY, USES THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO/EXECUTIVE DIRECTOR: -COMPENSATION SURVEY OR STUDY -COMPENSATION COMMITTEE -APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART VI, SECTION A, LINE 3 EPISCOPAL RETIREMENT SERVICES PROVIDES THE ORGANIZATION WITH MANAGEMENT SERVICES UNDER THE TERMS OF THE AFFILIATION. FORM 990, PART VI, SECTION A, LINE 6 THE EPISCOPAL CHURCH HOME, INC. HAS TWO MEMBERS, EPISCOPAL RETIREMENT SERVICES AND THE EPISCOPAL CHURCH HOME FOUNDATION, INC. FORM 990, PART VI, SECTION A, LINE 7A EPISCOPAL RETIREMENT SERVICES, THE EPISCOPAL CHURCH HOME FOUNDATION, INC., AND THE BISHOP OF THE EPISCOPAL DIOCESE OF KENTUCKY ALL HAVE THE POWER TO APPOINT BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE NUMBER OF DIRECTORS SHALL BE 9 VOTING AND 1 NON-VOTING DIRECTORS. THE BISHOP MAY APPOINT ONE DIRECTOR, EPISCOPAL RETIREMENT HOMES, INC MAY APPOINT 5 DIRECTORS AND THE EPISCOPAL CHURCH HOME FOUNDATION SHALL APPOINT 3 DIRECTORS. THESE INDIVIDUALS HAVE ALL THE SAME VOTING RIGHTS AS ANY OTHER MEMBER OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B EPISCOPAL RETIREMENT SERVICES AND THE EPISCOPAL CHURCH HOME FOUNDATION, INC. HAVE RESERVED RIGHTS ON CERTAIN DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT AND REVIEWED AND APPROVED BY THE EPISCOPAL RETIREMENT SERVICES (ERS) CFO. THE 990 IS THEN SHARED WITH THE ERS FINANCE COMMITTEE AND THE EPISCOPAL CHURCH HOME, INC. BOARD PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD OF TRUSTEES COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY AT THE BEGINNING OF THE FISCAL YEAR OR IN CONNECTION WITH THE ANNUAL AUDIT AND MORE FREQUENTLY WHEN ASKED TO DO SO. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS OF THE EPISCOPAL CHURCH HOME, INC. ARE MADE AVAILABLE TO THE PUBLIC ONLY UPON REQUEST FOR THE SAME PERIOD OF TIME AS SET FORTH IN THE INTERNAL REVENUE CODE SECTION 6104(D). FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 2,203,939. MANAGEMENT AND GENERAL EXPENSES 242,723. FUNDRAISING EXPENSES 1,650. TOTAL EXPENSES 2,448,312. FORM 990, PART XI, LINE 9: CHANGE IN FMV OF INVESTMENTS HELD AT FINANCIALLY INTERRELATED FOUNDATION -297,358. OTHER CHANGES PER AUDITED FINANCIAL STATEMENTS 34,270. MEMBER CAPITAL CONTRIBUTIONS 1,250,000. TRANFER FROM EPISCOPAL RETIREMENT SERVICES FOUNDATION 1,560,571. THE EPISCOPAL CHURCH HOME FOUNDATION INC 7504 WESTPORT ROAD LOUISVILLE KY 40222 813985477 INVESTMENT KY 501(C)(3) LINE 12B, II N/A 0 EPISCOPAL RETIREMENT SERVICES 3870 VIRGINIA AVENUE CINCINNATI OH 45227 475651061 SUPPORTING ORGANIZATION OH 501(C)(3) LINE 12D, III-O N/A 0 EPISCOPAL RETIREMENT HOMES INC 3870 VIRGINIA AVENUE CINCINNATI OH 45227 310554071 LOW INCOME HOUSING OH 501(C)(3) LINE 11 EPISCOPAL RETIREMENT SERVICES 1 EPISCOPAL RETIREMENT SERVICES FOUNDATION 3870 VIRGINIA AVENUE CINCINNATI OH 45227 311570272 INVESTMENT OH 501(C)(3) LINE 12B, II EPISCOPAL RETIREMENT HOMES INC 1 EPISCOPAL CHURCH HOME SHORT FUND PO BOX 34290 LOUISVILLE KY 40232 616019927 TRUST KY N/A T 131217 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 1 1 EPISCOPAL RETIREMENT HOMES INC M 886734 FMV THE EPISCOPAL CHURCH HOME FOUNDATION INC S 1652271 FMV EPISCOPAL RETIREMENT HOMES INC O 7116896 FMV EPISCOPAL RETIREMENT SERVICES S 1000000 FMV EPISCOPAL RETIREMENT SERVICES FOUNDATION S 1560571 FMV