2025-11-17T17:13:54-06:00 2024-12-31 872525370 CITRIN COOPERMAN ADVISORS LLC 28601 CHAGRIN BLVD SUITE 210 WOODMERE OH 44122 990 2024-01-01 344431168 BRETHREN RETIREMENT COMMUNITY BRET 9375478000 750 CHESTNUT STREET GREENVILLE OH 45331 JOHN WARNER PRESIDENT AND CEO 9375478000 2025-11-17 1 1 DAVID REAPE P00068117 2168311200 2025-11-17 2024 2025-03-06 01:10:19Z JOHN WARNER 750 CHESTNUT STREET GREENVILLE OH 45331 29118038 0 1542 X WWW.BHRC.ORG X 1902 OH GUIDED BY CHRISTIAN VALUES WE PROVIDE EXCEPTIONAL SERVICE TO ALL ENTRUSTED TO OUR CARE. 9 9 480 124 0 0 344412 4665583 20432928 22220503 628144 566330 86946 361227 21492430 27813643 0 0 0 0 12254531 12728171 0 0 77040 10749627 10434971 23004158 23163142 -1511728 4650501 41613961 47890724 31436193 31958884 10177768 15931840 X GUIDED BY CHRISTIAN VALUES WE PROVIDE EXCEPTIONAL SERVICE TO ALL ENTRUSTED TO OUR CARE. 1 0 18519681 20904608 THE BRETHREN RETIREMENT COMMUNITY, WHICH IS A LICENSED HOME THE AGING IN THE STATE OF OHIO, OPERATES A RETIREMENT COMMUNITY CONSISTING OF A 80 BED LONG-TERM NURSING CARE FACILITY, A 160 UNIT CONGREGATE LIVING FACILITY AND 146 INDEPENDENT LIVING UNITS. THE ORGANIZATION PROVIDED 25,701 INPATIENT DAYS OF CARE IN 2024 IN ITS NURSING CARE FACILITY. 153110 115451 THE BRETHREN HOME COMMUNITY SERVICES, LLC (A DISREGARDED ACTIVITY) PROVIDES NON-MEDICAL HOME CARE AND OTHER COMMUNITY BASED SERVICES. 1689882 1452167 BRETHREN HOME MANAGEMENT SERVICES, LLC (A DISREGARDED ACTIVITY) WAS CREATED IN 2011 FOR THE PURPOSE OF OFFERING MANAGEMENT SERVICES TO OTHER CHRISTIAN RETIREMENT COMMUNITIES. 20362673 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 22 0 1 480 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 1 1 0 OH X JOHN L WARNER 9375478000 750 CHESTNUT STREET GREENVILLE OH 45331 FRED BERNHARD CHAIRMAN 1.50 X X 0 0 0 BECKY MAURER VICE CHAIR 1.50 X X 0 0 0 MATT ARNOLD BOARD MEMBER 1.50 X 0 0 0 JEFF SUBLER BOARD MEMBER 1.50 X 0 0 0 LAWRENCE RIESSER BOARD MEMBER 1.50 X 0 0 0 STEVE NORTH BOARD MEMBER 1.50 X 0 0 0 DAVID KEPLER SECRETARY 1.50 X X 0 0 0 DAVE SHETLER BOARD MEMBER 1.50 X 0 0 0 MARJIE POLHAMUS BOARD MEMBER 1.50 X 0 0 0 JOHN L WARNER PRESIDENT & CEO 40.00 X 251416 0 30142 KARA L ALLREAD SENIOR VICE PRESIDENT & COO 40.00 X 162336 0 27189 HOLLY E HILL VICE PRESIDENT & CMO 40.00 X 132215 0 5267 JAMI KEEN VICE PRESIDENT & CCO 40.00 X 118967 0 12040 DAREN LEE EXECUTIVE DIRECTOR MHCO 40.00 X 106909 0 25622 FRANK JAROS DIRECTOR OF IT 40.00 X 113711 0 14591 LISA GASPER EXECUTIVE DIRECTOR BRC 40.00 X 102115 0 12472 CASSONDRA L CREECH CHARGE NURSE 40.00 X 101802 0 225 ALICIA ENIS CHARGE NURSE 40.00 X 108601 0 16185 1198072 0 143733 9 0 1 0 SYMBRIA REHAB INC 7125 JANES AVE SUITE 300 WOODRIDGE IL 60517 THERAPY 904672 GORDON FOOD SERVICE INC PO BOX 88029 CHICAGO IL 606801029 FOOD DISTRIBUTOR 789663 CLIPBOARD HEALTH PO BOX 103125 PASADENA CA 911893125 NURSING AGENCY 394133 UNITED MEDICAL SUPPLY LLC PO BOX 6357 HERMITAGE PA 16148 MEDICAL SUPPLIER 201181 INTELY CARE INC PO BOX 787317 PHILADELPHIA PA 191787317 NURSING AGENCY 196004 11 87276 3925151 653156 4665583 RESIDENT SERVICES 623000 20652885 20652885 HOME MANAGEMENT SERVICES 623000 1452167 1452167 HOME COMMUNITY SERVICES 623000 115451 115451 22220503 380563 380563 72884 0 72884 72884 72884 1460147 1274380 185767 185767 185767 43250 87276 3044 40206 40206 23385 26971 -3586 -3586 RECOVERY OF BAD DEBT 623000 251723 251723 251723 27813643 22472226 0 675834 X 739573 675163 60859 3551 9926353 9057222 821209 47922 134280 123129 10539 612 1096734 1005655 86083 4996 831231 762200 65244 3787 141481 129207 11594 680 37507 29843 7664 89373 89373 2660145 2209520 450477 148 34883 20406 13756 721 344291 305947 37411 933 18797 18297 441 59 1466411 1145637 320774 44927 22762 21093 1072 65609 33769 30240 1600 519092 391287 127805 2163065 1932474 230591 72000 37820 34180 MEDICAL SUPPLIES 1465544 1426247 34689 4608 REPAIRS & MAINTENANCE 1064283 906885 156773 625 DUES AND SUBSCRIPTION 151878 72333 75547 3998 BAD DEBT EXPENSE 37755 22086 14889 780 57930 34784 22198 948 23163142 20362673 2723429 77040 2980605 3087047 5100925 6472593 449400 4374551 2017955 3040987 15619 12017 120087 6037 114781 134252 78715140 52347426 26693987 26367714 3526894 3527157 593708 868369 41613961 47890724 2456417 2530450 8721040 8443870 6867 6867 1841705 1730563 18410164 19247134 31436193 31958884 X 3643082 8240647 6534686 7691193 10177768 15931840 41613961 47890724 X 4650501 948073 155498 X 0 1 X 1 0 X 455020 2959606 372194 344412 4665583 8796815 19389364 17653177 18284175 20432928 22220503 97980147 40326 32904 27639 27806 23385 152060 19884710 20645687 18684008 20805146 26909471 106929022 10000 10100 10040 13530 38287 81957 0 10000 10100 10040 13530 38287 81957 106847065 219535 223253 107620 287677 453447 1291532 219535 223253 107620 287677 453447 1291532 24895 24370 39895 40293 40206 169659 251723 251723 20129140 20893310 18831523 21133116 27654847 108641936 0.98350 0.98750 0.01190 0.01050 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: RECOVERY OF BAD DEBTS - 2024 AMOUNT: $ 251,723. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 5915790 650 1188415 7104855 5130688 375 784727 5915790 6255594 7802 -1132708 5130688 5263397 1950 990247 6255594 4629012 700 633685 5263397 0.05292 0.35241 0.59467 0 0 1922648 1922648 54074502 33929538 20144964 15186661 13504982 1681679 7531329 4912906 2618423 26367714 OCCUPANCY FEE DEPOSITS 19081237 GIFT ANNUITY OBLIGATIONS 165897 19247134 PART IV, LINE 2B: MEDICAID RESIDENTS CAN REQUEST, AND IN CERTAIN CASES, BRETHREN RETIREMENT COMMUNITY IS REQUIRED TO MAINTAIN THEIR PERSONAL FUNDS IN A CUSTODIAN ACCOUNT. THESE CUSTODIAL ACCOUNTS ARE ACCOUNTED FOR SEPARATELY AND ARE MAINTAINED BY THE NURSING FACILITY ON THE RESIDENTS BEHALF. THE CUSTODIAL ACCOUNTS ARE LISTED ON THE BALANCE SHEET OF FORM 990, PART X, LINE 21 AS CUSTODIAL ACCOUNT LIABILITIES. PART V, LINE 4: THE COMMUNITY'S ENDOWMENT CONSISTS OF SEVEN FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES WHICH ARE DONOR-RESTRICTED ENDOWMENT FUNDS. 2024 BENEFIT VIRTUAL GALA 125108 83476 41632 782 PURSE BINGO 5418 3800 1618 253 909 175 100 825 130526 87276 43250 253 909 175 100 1607 3044 40206 X X X X 0 0 0 0 0 0 0 0 0 JOHN L WARNER PRESIDENT & CEO 241241 0 10175 0 0 0 9383 0 20759 0 281558 0 0 0 KARA L ALLREAD SENIOR VICE PRESIDENT & COO 155336 0 7000 0 0 0 6415 0 20774 0 189525 0 0 0 A CITY OF GREENVILLE OHIO 346400593 2019-04-25 10000000 REFUNDING PRIOR BOND ISSUES 0 0 0 A 1498800 10000000 8501200 107974 2019 1 0 1 1 A 0 0 0 0 1 0 0 A 0 0 0 0 1 1 FIFTH THIRD BANK 10.000000000000 0 0 0 0 0 FORM 990, PART III, LINE 2 ON DECEMBER 31, 2024, MHCO ENTERED INTO A MEMBER SUBSTITUTION AGREEMENT ("AGREEMENT") WITH BRC. AS A RESULT OF THE AGREEMENT, BRC BECAME THE SOLE CORPORATE MEMBER OF MHCO AND ITS WHOLLY-OWNED SUBSIDIARY. FORM 990, PART VI, SECTION A, LINE 6 BRETHREN RETIREMENT COMMUNITY HAS ONE CLASS OF MEMBERS WHICH INCLUDES EACH CONGREGATION OF THE CHURCH OF THE BRETHREN IN SOUTHERN OHIO ("DISTRICT"). THE MEMBERSHIP SHALL LAPSE IF THE CONGREGATION CEASES TO BE A PARTICIPANT IN THE DISTRICT. THERE ARE CURRENTLY FIFTY-TWO (52) MEMBER CHURCHES. FORM 990, PART VI, SECTION A, LINE 7A THERE SHALL BE TEN TRUSTEES. FIVE SHALL BE ELECTED AT ANNUAL MEETING BY THE MEMBERS FOR FOUR-YEAR TERMS. (TWO TRUSTEES SHALL BE ELECTED IN 1996 AND EVERY FOUR YEARS THEREAFTER). AT THE BOARD MEETING FOLLOWING THE ANNUAL MEETING, THE OTHER FOUR SHALL BE ELECTED FOR FOUR-YEAR TERMS BY THE FIVE TRUSTEES ELECTED BY THE MEMBERS. TRUSTEES SHALL HOLD OFFICE FOR THE PERIOD OF THEIR TERM OR UNTIL THE NEXT ANNUAL MEETING AND UNTIL THEIR SUCCESSORS SHALL BEEN ELECTED AND QUALIFIED. THE DISTRICT EXECUTIVE OF THE SOUTHERN OHIO DISTRICT OF THE CHURCH OF THE BRETHREN SHALL BE A NON-VOTING MEMBER OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY OUR ACCOUNTING FIRM WHO THEN PROVIDES A COPY OF THE FORM 990 TO THE CEO AND CFO FOR THEIR REVIEW. PRIOR TO THE FILING THE FORM 990 IS SENT TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS, OFFICERS, STAFF AND SELECTED INDIVIDUALS SHALL DISCLOSE ANY PERSONAL, ORGANIZATIONAL OR FINANCIAL INTERESTS THAT MIGHT CONSTITUTE A CONFLICT OF INTEREST WHEN CONSIDERED IN CONJUNCTION WITH THEIR RELATIONSHIP WITH BRETHREN RETIREMENT COMMUNITY. ALL CONFLICTS OF INTEREST SHALL BE DISCLOSED AND POTENTIAL CONFLICTS AVOIDED. CONCERNS GO TO THE DEPARTMENT DIRECTOR, VICE PRESIDENT OR PRESIDENT TO BE INVESTIGATED. FORM 990, PART VI, SECTION B, LINE 15 15A: PRESIDENT/CEO HAS A CONTRACT WITH BOARD OF DIRECTORS WHO PERFORMS HIS ANNUAL EVALUATION AND APPROVES HIS COMPENSATION. 15B: WRITTEN EVALUATION DONE ANNUALLY BY SUPERVISOR - WAGE INCREASE BASED ON ANNUAL OPERATING BUDGET (ANY MORE REQUIRES VP OR HIGHER SIGNATURE). FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PURCHASED NURSING: PROGRAM SERVICE EXPENSES 1,642,734. MANAGEMENT AND GENERAL EXPENSES 98,669. FUNDRAISING EXPENSES 148. TOTAL EXPENSES 1,741,551. CONTRACT THERAPY: PROGRAM SERVICE EXPENSES 352,782. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 352,782. HOUSEKEEPING SERVICES: PROGRAM SERVICE EXPENSES 25,146. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,146. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 139,546. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 139,546. OTHER FEES: PROGRAM SERVICE EXPENSES 49,312. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49,312. HOME OFFICE PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 351,808. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 351,808. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF PERPETUAL TRUST 92,000. CHANGE IN VALUE OF INTEREST RATE SWAP 63,498. BRETHREN HOME COMMUNITY SERVICES LLC 750 CHESTNUT ST GREENVILLE OH 45331 271635560 HOME CARE OH 115451 BRETHREN RETIREMENT COMMUNITY BRETHREN HOME MANAGEMENT SERVICES LLC 750 CHESTNUT ST GREENVILLE OH 45331 MANAGEMENT OH 1399067 BRETHREN RETIREMENT COMMUNITY MENNONITE MEMORIAL HOME 410 W ELM STREET BLUFFTON OH 45817 344455701 CONTINUING CARE FOR THE ELDERLY OH 501(C)(3) LINE 10 BRETHREN RETIREMENT COMMUNITY 1 MENNONITE HOME COMMUNITIES OF OHIO FUND INC 410 W ELM STREET BLUFFTON OH 45817 341336292 SUPPORT MENNONITE MEMORIAL HOME OH 501(C)(3) LINE 7 BRETHREN RETIREMENT COMMUNITY 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 1 0 1