2019-11-14T15:46:30-06:00 2018-12-31 420714325 RSM US LLP 6 S PATTERSON BLVD DAYTON OH 45402 990 2018-01-01 311570272 EPISCOPAL RETIREMENT SERVICES FOUNDATION EPIS 5132719610 3870 VIRGINIA AVE CINCINNATI OH 45227 PAUL SCHEPER CFO 5132719610 2019-11-10 1 KAREN O CRIM P00368385 9372980201 66.98.98.134 2019-11-10 19:51:07 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 562A18F8DC23C297E42EF16009230818801A988B 2018 2020-03-31 21:24:44Z PAUL SCHEPER 3870 VIRGINIA AVE CINCINNATI OH 45227 4465996 0 X WWW.EPISCOPALRETIREMENT.COM X 1997 OH THE EXCLUSIVE PURPOSE FOR WHICH EPISCOPAL RETIREMENT SERVICES FOUNDATION WAS FORMED IS TO SOLICIT, RECEIVE, ACQUIRE, HOLD, MONITOR AND INVEST MONEY AND OTHER REAL AND PERSONAL PROPERTY AND, FROM TIME TO TIME, DISBURSE THE SAME AND/OR THE INCOME THEREFROM TO EPISCOPAL RETIREMENT HOMES, INC., AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE IRC OF 1986 AS AMENDED AND AS FURTHER DESCRIBED IN SECTION 509(A)(1) OF SAID CODE. 9 9 0 9 0 0 3171850 2106377 0 0 1187526 2149169 226901 210450 4586277 4465996 4171129 3889544 0 0 0 0 0 0 0 271052 215466 4442181 4105010 144096 360986 54714384 50676004 790869 2107431 53923515 48568573 X THE EXCLUSIVE PURPOSE FOR WHICH EPISCOPAL RETIREMENT SERVICES FOUNDATION WAS FORMED IS TO SOLICIT, RECEIVE, ACQUIRE, HOLD, MONITOR AND INVEST MONEY AND OTHER REAL AND PERSONAL PROPERTY AND, FROM TIME TO TIME, DISBURSE THE SAME AND/OR THE INCOME THEREFROM TO EPISCOPAL RETIREMENT SERVICES (ERS) AND/OR OTHER ORGANIZATIONS THAT ERS IS A MEMBER OF, INCLUDING, BUT NOT LIMITED TO, EPISCOPAL RETIREMENT HOMES, INC., EPISCOPAL RETIREMENT SERVICES DEVELOPMENT, LLC, AND EPISCOPAL RETIREMENT HOMES AFFORDABLE LIVING LLC, AND ALL AFFILIATES OF WHICH IT IS A MEMBER. 0 0 4105010 3889544 THE EPISCOPAL RETIREMENT SERVICES FOUNDATION (ERSF) HAS BEEN SUCCESSFUL IN SOLICITING, RECEIVING AND INVESTING FUNDS FOR THE SUPPORT OF EPISCOPAL RETIREMENT SERVICES (ERS) AND EPISCOPAL RETIREMENT HOMES, INC. (ERH). THIS HAS ENABLED ERS AND ERH TO CONTINUE OPERATING AND DEVELOPING SENIOR HOUSING FOR THE COMMUNITY IN CONTINUING CARE RETIREMENT COMMUNITIES, AFFORDABLE SUBSIDIZED HOUSING, COMMUNITY SERVICES, MEALS ON WHEELS AND PARISH HEALTH MINISTRY. 4105010 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 1 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 OH X PAUL SCHEPER 5132719610 3870 VIRGINIA AVENUE CINCINNATI OH 45227 WILLIAM C KNODEL CHAIRMAN 0.20 0.20 X X 0 0 0 ELLEN ZEMKE TREASURER & SECRETARY 0.20 0.20 X X 0 0 0 RICHARD N ADAMS VICE CHAIRMAN 0.20 0.20 X X 0 0 0 BEN BLEMKER DIRECTOR 0.20 0.20 X 0 0 0 JON B BOSS DIRECTOR 0.20 0.20 X 0 0 0 TAYLOR C GREENWALD II DIRECTOR 0.20 0.20 X 0 0 0 ROBIN SMITH DIRECTOR 0.20 0.20 X 0 0 0 DANIEL M WITTEN II DIRECTOR 0.20 0.20 X 0 0 0 LAURA LAMB DIRECTOR & CEO 10.00 30.00 X 0 296704 59598 LYDELL CARTER CFO 10.00 30.00 X 0 178884 19551 PAUL SCHEPER CFO 10.00 30.00 X 0 130732 12513 KATHY ISON-LIND VP AFFORDABLE LIVING 10.00 30.00 X 0 187095 28656 BRYAN REYNOLDS VP OF MARKETING 10.00 30.00 X 0 140071 14675 JOAN WETZEL VP OF HR AND ORD DEV 10.00 30.00 X 0 139919 5175 GINNY UEHLIN VP OF RESIDENT HOUSING 10.00 30.00 X 0 180724 14976 0 1254129 155144 0 0 1 0 0 45941 2060436 123965 2106377 214666 214666 1934503 0 1934503 1934503 1934503 210450 45941 0 210450 210450 4465996 0 0 2359619 3889544 3889544 OPERATING EXPENSES 215466 215466 4105010 4105010 0 0 1045441 2359265 1149114 797761 27891595 25694211 687334 84407 23940900 21740360 54714384 50676004 26830 93701 764039 2013730 790869 2107431 X 25567697 22769414 1890662 3982328 26465156 21816831 53923515 48568573 54714384 50676004 360986 -5715928 0 X 0 1 X 1 0 X X 1 EPISCOPAL RETIREMENT HOMES INC 310554071 10 0 3629324 0 1 3629324 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 52796022 3929019 -2618920 6579425 47526696 24293791 23777278 8346193 3621240 52796022 24364660 -70869 24293791 22185844 2178816 24364660 22221909 -36065 22185844 0.48990 0.51010 1 0 0 BENEFICIAL INTEREST IN MARJORIE LEE ENDOWMENT FUND 21718050 CHARITABLE UNITRUST 22310 21740360 CHARITABLE GIFT ANNUITIES 221834 DUE TO AFFILIATES 1791896 2013730 X PART V, LINE 4: THE INTENDED USES OF THE ORGANIZATION ENDOWMENTS IS TO USE 4.4% OF THE AVERAGE MARKET VALUE OF THE FUNDS OVER THE PREVIOUS 12 QUARTERS TO FUND THE SPECIFIC PROGRAMS REQUESTED BY DONORS WHICH INCLUDES: PASTORAL CARE, CARE CENTER FLOWERS, INDEPENDENT LIVING MAINTENANCE, FINANCIAL AID, MEMORY SUPPORT CARE, AFFORDABLE HOUSING AND GENERAL OPERATIONS OF EPISCOPAL RETIREMENT HOMES, INC. THE ORGANIZATION ALSO RECEIVES DISTRIBUTIONS FROM AN ENDOWMENT THAT IS HELD AND ADMINISTERED BY THE TRUSTEES OF THE EPISCOPAL DIOCESE OF SOUTHERN OHIO. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS RULED THAT THE OBLIGATED GROUP (EPISCOPAL RETIREMENT HOMES, INC. AND EPISCOPAL RETIREMENT SERVICES FOUNDATION) IS EXEMPT FROM FEDERAL INCOME TAXES AS AN OTHER THAN PRIVATE FOUNDATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, THEY ARE NOT SUBJECT TO FEDERAL OR STATE INCOME TAX. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE OBLIGATED GROUP AND RECOGNIZE A TAX LIABILITY IF THE OBLIGATED GROUP 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 OBLIGATED GROUP AND HAS CONDUCTED THAT AS OF DECEMBER 31, 2018 AND 2017, 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 OBLIGATED GROUP 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 2015. EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 INVESTMENTS 2292107 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 INVESTMENTS 3268930 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 INVESTMENTS 265837 0 0 0 0 0 0 5826874 0 5826874 1 0 0 0 1 0 X X X X X X X 0 ANNUAL GALA 256391 45941 210450 256391 45941 210450 210450 SCHEDULE G, PART II EXPENSES IN THE AMOUNT OF $51,867 ASSOCIATED WITH THE FUNDRAISING EVENTS ARE PAID BY THE SUPPORTED ORGANIZATION, EPISCOPAL RETIREMENT HOMES, INC. 0 0 0 0 0 0 0 0 0 LAURA LAMB DIRECTOR & CEO 0 240000 0 41514 0 15190 0 25000 0 34598 0 356302 0 0 LYDELL CARTER CFO 0 151624 0 27260 0 0 0 0 0 19551 0 198435 0 0 KATHY ISON-LIND VP AFFORDABLE LIVING 0 141893 0 45202 0 0 0 0 0 28656 0 215751 0 0 BRYAN REYNOLDS VP OF MARKETING 0 115415 0 24656 0 0 0 0 0 14675 0 154746 0 0 GINNY UEHLIN VP OF RESIDENT HOUSING 0 150080 0 30644 0 0 0 0 0 14976 0 195700 0 0 X 11 123965 FMV 0 1 0 PART I, COLUMN (B): THE ORGANIZATION RECEIVED ELEVEN CONTRIBUTIONS OF STOCK. FORM 990, PART VI, SECTION A, LINE 6 EPISCOPAL RETIREMENT HOMES, INC. IS THE SOLE MEMBER OF EPISCOPAL RETIREMENT SERVICES FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A THE TRUSTEES OF THE EPISCOPAL DIOCESE OF SOUTHERN OHIO HAVE THE RIGHT TO APPOINT ONE INDIVIDUAL TO THE BOARD OF DIRECTORS OF EPISCOPAL RETIREMENT SERVICES FOUNDATION (ERSF). EPISCOPAL RETIREMENT HOMES, INC., AS THE SOLE MEMBER OF ERSF, APPOINTS ALL OTHER INDIVIDUALS TO THE BOARD OF DIRECTORS OF ERSF. FORM 990, PART VI, SECTION A, LINE 7B THE EPISCOPAL RETIREMENT HOMES, INC. BOARD OF DIRECTORS MUST APPROVE ANY CHANGES TO THE EPISCOPAL RETIREMENT SERVICES FOUNDATION ARTICLES OF INCORPORATION. 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 RETIREMENT SERVICES FOUNDATION BOARD PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C EPISCOPAL RETIREMENT HOMES, INC. HAS A WRITTEN CONFLICT OF INTEREST POLICY. ON AN ANNUAL BASIS, ALL DIRECTORS OF THE ORGANIZATION ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENT. THE CEO'S EXECUTIVE SECRETARY IS RESPONSIBLE TO ENSURE ALL INDVIDUALS RESPOND TO THIS ANNUAL REQUEST. FORM 990, PART VI, SECTION C, LINE 18 EPISCOPAL RETIREMENT SERVICES FOUNDATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC THROUGH THE USE OF THE EPISCOPAL RETIREMENT HOMES, INC. WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF TIME AS SET FORTH IN THE INTERNAL REVENUE CODE SECTION 6104(D). 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 RETIREMENT COMMUNITIES & SUBSIDIZED HOUSING FOR THE ELDERLY OH 501(C)(3) LINE 11 EPISCOPAL RETIREMENT SERVICES 0 THE EPISCOPAL CHURCH HOME INC 3870 VIRGINIA AVENUE CINCINNATI OH 45227 610461720 RETIREMENT COMMUNITIES KY 501(C)(3) LINE 11 EPISCOPAL RETIREMENT SERVICES 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 EPISCOPAL RETIREMENT HOMES INC B 2166614 FMV EPISCOPAL RETIREMENT SERVICES B 490638 FMV