2017-01-11T13:40:46-06:00 2015-12-31 420714325 RSM US LLP 1001 LAKESIDE AVENUE EAST CLEVELAND OH 441141152 990 2015-01-01 341318541 CATHOLIC CHARITIES CORPORATION CATH 2163342900 7911 DETROIT AVENUE CLEVELAND OH 44102 PATRICK GAREAU PRESIDENT & CEO 2163342900 2017-01-10 1 ZACHARY FORTSCH P00052725 2165231900 2015 2021-01-29 14:40:06Z X PATRICK GAREAU 7911 DETROIT AVENUE CLEVELAND OH 44102 54245948 0 0928 X WWW.CLEVELANDCATHOLICCHARITIES.ORG X 1971 OH RESPOND TO THOSE IN NEED THROUGH AN INTEGRATED SYSTEM OF QUALITY SERVICES DESIGNED TO RESPECT THE DIGNITY OF EVERY PERSON AND BUILD A JUST AND COMPASSIONATE SOCIETY. 46 45 1085 9857 0 0 15802712 18193443 29752547 31816301 736159 375337 200014 295531 46491432 50680612 1718264 4405918 0 0 31339681 30810602 1945000 1985000 2201674 12767473 12775005 47770418 49976525 -1278986 704087 40906036 42378310 13112096 13252776 27793940 29125534 X SEE SCHEDULE O 0 0 14271027 22917 12111663 CHILDREN & FAMILY SERVICES: WHETHER THE NEED IS A LOVING HOME FOR FOSTER CARE OR HELP WITH EMOTIONAL DISORDERS, CATHOLIC CHARITIES PROVIDES AN INTEGRATED SYSTEM OF SERVICES TO CHILDREN AND FAMILIES, INCLUDING EARLY LEARNING DAY CARE CENTERS AND HEAD START PROGRAMS WITH EARLY CHILDHOOD EDUCATED STAFF, PARENTING CLASSES, AFTER SCHOOL PROGRAMS, AND SUMMER CAMP. CATHOLIC CHARITIES TRAINS NEW FOSTER PARENTS AND PROVIDES GED CLASSES AND COMMUNITY-BASED SOCIALIZATION. 11638753 32333 11768080 BEHAVIORAL HEALTH SERVICES: CATHOLIC CHARITIES PROVIDES A COMPREHENSIVE SYSTEM OF SERVICES DESIGNED SPECIFICALLY FOR THE MENTAL HEALTH AND CHEMICAL DEPENDENCY NEEDS OF CHILDREN, YOUTH, AND ADULTS. MANY SERVICES ARE OFFERED BY BILINGUAL, BI-CULTURAL STAFF TO SPECIFICALLY SERVE THE HISPANIC COMMUNITY. PROGRAMS ARE OFFERED AT MULTIPLE LOCATIONS, INCLUDING RESIDENTIAL SETTINGS, BY LICENSED THERAPISTS AND PSYCHIATRISTS. 6532521 704275 4538509 PARISH AND PASTORAL SERVICES:CATHOLIC CHARITIES WORKS IN PARTNERSHIP WITH PARISHES, COMMUNITY ORGANIZATIONS, AND OTHER DIOCESAN OFFICES TO PROVIDE EDUCATION, FORMATION AND TRAINING ACTIVITIES, AND DIRECT SERVICES TO INDIVIDUALS AND FAMILIES, INCLUDING YOUTH AND YOUNG ADULTS AND REFUGEES. HUMAN LIFE AND DIGNITY SERVICES ARE ALSO PROVIDED UNDER THIS AREA.THE SOCIAL ACTION OFFICE PROVIDES SOCIAL EDUCATION AND ADVOCACY AND ENSURES THAT ORGANIZATIONAL ACTIONS TAKEN ARE CONSISTENT WITH THE PRIORITIES OF THE BISHOP OF CLEVELAND, THE UNITED STATES CONFERENCE OF CATHOLIC BISHOPS, CATHOLIC CONFERENCE OF OHIO AND CATHOLIC CHARITIES USA. 5791862 1082186 3398049 EMERGENCY SERVICES: WHETHER THEY ARE THE WORKING POOR OR UNEMPLOYED AND HOMELESS, THE NUMBER OF PEOPLE WITH EMERGENCY AND TRANSITIONAL NEEDS CONTINUE TO GROW. GROUNDED IN CATHOLIC SOCIAL TEACHING, CATHOLIC CHARITIES ACQUIRES, PROVIDES AND MANAGES RESOURCES FOR FOOD ASSISTANCE. BASIC NEEDS ASSISTANCE IS ALSO PROVIDED TO INDIVIDUALS NEEDING IMMEDIATE, SHORT TERM HELP, DEPENDING UPON THE AVAILABILITY OF FUNDS. CATHOLIC CHARITIES IS MOTIVATED TO ASSIST THOSE WITH THE MOST BASIC NEEDS OF FOOD AND SHELTER, BUT STRIVES TO HELP MOVE PEOPLE BEYOND PERMANENT CRISIS. TOWARD THAT END, CATHOLIC CHARITIES ALSO PROVIDES JOB READINESS TRAINING.PERSONS WITH DISABILITIES: CATHOLIC CHARITIES PROVIDES SERVICES TO CHILDREN AND ADULTS WITH DISABILITIES, ENABLING THEM TO LIVE TO THEIR FULLEST POTENTIAL. SOCIAL AND RECREATIONAL ACTIVITIES, SUCH AS SUMMER DAY CAMP AND MONTHLY DANCES, PROVIDE OPPORTUNITIES FOR LIFE ENRICHMENT. WE ALSO PROVIDE EDUCATIONAL, SPIRITUAL, PASTORAL, SACRAMENTAL, AND CATECHETICAL SERVICES TO ENHANCE THE LIVES OF THESE INDIVIDUALS AND THEIR FAMILIES.OLDER ADULTS: CATHOLIC CHARITIES WORKS WITH SENIORS TO ENSURE THAT THEY MAINTAIN THEIR DIGNITY OF LIFE WITH ATTENTION TO EMOTIONAL, SOCIAL, AND SPIRITUAL NEEDS. CATHOLIC CHARITIES OFFERS A RANGE OF SERVICES, INCLUDING COMMUNITY BASED MEALS IN A SAFE ENVIRONMENT, MEAL DELIVERY, AND ADULT DAY CENTER ACTIVITIES. THESE SERVICES PROVIDE OUR OLDER ADULTS AN OPPORTUNITY TO REMAIN ACTIVE AND HAVE REGULAR SOCIALIZATION ACTIVITIES AND NUTRITIOUS MEALS. 2726333 2564207 ORGANIZATIONAL GRANTS:CATHOLIC CHARITIES IS A BENEFICIARY OF A DIOCESAN-WIDE FUNDRAISING CAMPAIGN ENTITLED ROOTED IN FAITH. THE DIOCESE AWARDS CATHOLIC CHARITIES AN AMOUNT RELATED TO THE ROOTED IN FAITH CAMPAIGN AND, IN TURN, CATHOLIC CHARITIES EXPENDS A PORTION OF THOSE FUNDS FOR USES PRIMARILY CAPITAL IN NATURE. IN ADDITION, CATHOLIC CHARITIES PROVIDES FUNDING FOR CAPITAL PROJECTS OR SIGNIFICANT CAPITAL REPAIRS THAT BENEFIT CATHOLIC CHARITIES ENTITIES WITHIN THE DIOCESE OF CLEVELAND. IN 2015, THE MAJORITY OF THE FUNDS WERE DISTRIBUTED TO OTHER CATHOLIC NONPROFIT ORGANIZATIONS. 8518195 3646393 3398049 40960496 1 1 0 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 883 0 1 1085 1 0 0 0 0 0 1 1 0 0 0 0 X 46 45 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X WAYNE PEEL 2163342900 7911 DETROIT AVENUE CLEVELAND OH 44102 ROBERT AHLERS DIRECTOR 2.00 X 0 0 0 JOHN P ALBERT TREASURER 2.00 X X 0 0 0 DENNIS BODZIONY DIRECTOR 2.00 X 0 0 0 MARGARET BURZYNSKI-BAYS DIRECTOR 2.00 X 0 0 0 GERALD ELLIOT CHAIR 2.00 X X 0 0 0 RICHARD FRATIANNE DIRECTOR 2.00 X 0 0 0 PATRICK GAREAU PRESIDENT & CEO 32.00 8.00 X X 200986 0 30412 MICHAEL GINLEY DIRECTOR 2.00 X 0 0 0 RICHARD GURLEY DIRECTOR 2.00 X 0 0 0 DAVID HOLLY DIRECTOR 2.00 X 0 0 0 KATHLEEN HOMYOCK VICE CHAIR 2.00 X X 0 0 0 ROBERT HORVATH DIRECTOR 2.00 X 0 0 0 JEFFREY KAVLICK DIRECTOR 2.00 X 0 0 0 ELIZABETH KORHNAK DIRECTOR 2.00 X 0 0 0 JEFFREY KRAKOWIAK DIRECTOR 2.00 X 0 0 0 FRANK LEGAN DIRECTOR 2.00 X 0 0 0 MARY ANNE LEON DIRECTOR 2.00 X 0 0 0 JOHN LEONBRUNO DIRECTOR 2.00 X 0 0 0 JEANNE LOCASTRO DIRECTOR 2.00 X 0 0 0 ROBERT LOESCH DIRECTOR 2.00 X 0 0 0 EDWARD MANSOUR DIRECTOR 2.00 X 0 0 0 JOE MANNING DIRECTOR 2.00 X 0 0 0 MICHAEL MASON DIRECTOR 2.00 X 0 0 0 JAMES MASON DIRECTOR 2.00 X 0 0 0 RICHARD MASTNARDO DIRECTOR 2.00 X 0 0 0 DANIELLE MAUR DIRECTOR 2.00 X 0 0 0 ROBERT MCAULEY DIRECTOR 2.00 X 0 0 0 MIA MATTHEWS DIRECTOR 2.00 X 0 0 0 NOREEN MCCAFFERTY DIRECTOR 2.00 X 0 0 0 MARY SUSAN MCGORRAY DIRECTOR 2.00 X 0 0 0 JAMES NIEHAUS DIRECTOR 2.00 X 0 0 0 TOM NOVAK DIRECTOR 2.00 X 0 0 0 TIMOTHY PANZICA DIRECTOR 2.00 X 0 0 0 KATHLEEN PETRULIS SECRETARY 2.00 X X 0 0 0 NICHOLAS PISZKO DIRECTOR 2.00 X 0 0 0 ROBERT POKLAR DIRECTOR 2.00 X 0 0 0 MARIAN RUBIN DIRECTOR 2.00 X 0 0 0 TOFF SCHRADER DIRECTOR 2.00 X 0 0 0 ANDREW SCHULER DIRECTOR 2.00 X 0 0 0 ANTHONY SEARCY DIRECTOR 2.00 X 0 0 0 PATRICIA SEMANCIK DIRECTOR 2.00 X 0 0 0 CLINTON SIMMONS DIRECTOR 2.00 X 0 0 0 DAVID SLEZAK DIRECTOR 2.00 X 0 0 0 JOSEPH SMUCNY DIRECTOR 2.00 X 0 0 0 REBECCA WEAVER DIRECTOR 2.00 X 0 0 0 CLARENCE WILLS DIRECTOR 2.00 X 0 0 0 PATRICIA HOLIAN CHIEF OPERATING OFFICER 40.00 X 158688 0 14292 WAYNE PEEL CHIEF FINANCIAL OFFICER 32.00 8.00 X 151671 0 25439 MAUREEN DEE EXECUTIVE DIRECTOR 40.00 X 152069 0 13404 TERRY FLANAGAN EXECUTIVE DIRECTOR 40.00 X 135927 0 17788 LISA GASBARRE-BLACK LEGAL COUNSEL 40.00 X 135438 0 19058 JOHN KLEE EXECUTIVE DIRECTOR 40.00 X 140987 0 19175 BERNADETTE WASHINGTON EXECUTIVE DIRECTOR 40.00 X 140703 0 11876 1216469 0 151444 8 0 1 0 CATHOLIC COMMUNITY FOUNDATION 1404 E NINTH ST CLEVELAND OH 44114 FUNDRAISING 1985000 DIOCESE OF CLEVELAND FACILITIES SERVICES 1404 E NINTH ST CLEVELAND OH 44114 PROPERTY MANAGEMENT 353988 REF PAY TRUST 200 E SOUTH TEMPLE SALT LAKE CITY UT 84111 ATHLETIC OFFICIALS 299455 TOM PAIGE CATERING 2275 E 55TH ST CLEVELAND OH 44103 FOOD PREP AND DELIVERY 255424 REDWOOD BIOTECH PO BOX 5680 SANTA ROSA CA 95402 LAB SCREENING 143550 12 2089613 88456 179852 15835522 484476 18193443 GOVERNMENT PROGRAM REV 624100 22340402 22340402 CUYAHOGA COUNTY DEPT HUMAN SVCS 624100 4964924 4964924 ATHLETIC ENTRY FEES 624100 1804808 1804808 PROGRAM FEES 624100 1625159 1625159 RESIDENT CAMP FEES 624100 1081008 1081008 31816301 689615 689615 33575 0 33575 33575 33575 3184255 3498533 -314278 -314278 -314278 126919 88456 66803 60116 60116 INSURANCE RECOVERY 900099 201840 201840 201840 50680612 31816301 0 670868 2564207 2564207 1841711 1841711 581488 581488 23466509 20233807 3089190 143512 1058121 878165 176689 3267 3713642 3082058 620120 11464 1990842 1699191 279734 11917 353988 353988 19946 19946 143602 143602 1985000 1985000 54718 54718 2510777 2241333 269006 438 476567 337368 126021 13178 4393171 3959562 423359 10250 1145694 1080077 63723 1894 255367 217826 35257 2284 290197 257641 25436 7120 SUPPLIES 1771094 1688927 79999 2168 EQUIPMENT AND SOFTWARE 724855 399731 319137 5987 OPERATIONS SUPPORT 162126 162126 SPECIAL ASSISTANCE 116051 113611 2440 356852 203155 150502 3195 49976525 40960496 6814355 2201674 5794559 7646142 5887000 6996088 5337090 5100979 387891 376573 7393868 6452807 777964 941061 7141636 7014105 9737292 8907100 5842604 5396262 40906036 42378310 6937201 7397286 14573 15182 823232 739329 4645000 4405000 692090 695979 13112096 13252776 X 14471559 18160685 7464777 5553587 5857604 5411262 27793940 29125534 40906036 42378310 X 704087 -83919 759235 -47809 X 0 1 X 1 1 1 X 17063283 15802712 18193443 51059438 17063283 15802712 18193443 51059438 51059438 620108 776878 723190 2120176 201840 201840 53381454 97050628 0.95650 0.95920 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: INSURANCE RECOVERY - 2015 AMOUNT: $ 201,840. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 1 0 1 1 1 35075 35075 0 PART II-B, LINE 1: CATHOLIC CHARITIES CORPORATION'S (CCC) LOBBYING ACTIVITIES FLOW FROM THE MISSION OF THE ORGANIZATION: "TO SERVE THOSE IN NEED THROUGH AN INTEGRATED SYSTEM OF QUALITY SERVICES DESIGNED TO RESPECT THE DIGNITY OF EVERY PERSON AND BUILD A JUST AND COMPASSIONATE SOCIETY." LEGISLATION THAT ADVERSELY AFFECTS OLDER ADULTS, SOCIAL SERVICES AS IT RELATES TO THOSE WHO ARE POOR, THE DISABLED, THOSE SUFFERING FROM BEHAVIORAL HEALTH ISSUES, AND REFUGEES ARE MONITORED. EXAMPLES OF ISSUE ALERTS MAY INCLUDE AREAS DEALING WITH POVERTY, THE FEDERAL AND STATE BUDGET, THE ENVIRONMENT, PUBLICATION OF INFORMATION ON THE EARNED INCOME TAX AND CHILD CARE CREDITS, COMPREHENSIVE IMMIGRATION REFORM, MEDICAID EXPANSION, AND OTHER SPECIAL AREAS OF SOCIAL CONCERNS. IN ADDITION, STATE, NATIONAL, AND INTERNATIONAL ISSUES AS DIRECTED BY THE UNITED STATES CONFERENCE OF CATHOLIC BISHOPS, CATHOLIC CHARITIES USA, AND CATHOLIC RELIEF ARE CONSIDERED AND, IN SOME CASES, LOBBYING OCCURS. CCC CONDUCTS ITS LEGISLATIVE ACTIVITIES LARGELY THROUGH ITS DIOCESAN SOCIAL ACTION OFFICE (DSAO) WHICH SERVES THE 8 COUNTIES WHERE CCC DOES WORK. THE DSAO MAINTAINS AND UPDATES THE ADVOCACY SECTION OF THE WEBSITE, PROVIDES E-ALERTS ON LEGISLATIVE ISSUES FROM TIME TO TIME, AND DOES OCCASIONAL ADVOCACY VISITS TO LEGISLATORS (APPROXIMATELY 2-5 TIMES A YEAR). A LARGE PORTION OF CCC'S LOBBYING ACTIVITIES INVOLVES URGING DSAO CONTACTS TO RESPOND TO SPECIFIC LEGISLATION, PRESENTING ROMAN CATHOLIC VIEWS ON TIMELY TOPICS. CCC CONDUCTS DIRECT ACTIVITIES SUCH AS HOSTING MEETINGS WITH LOCAL, STATE, AND FEDERAL LEGISLATORS TO INFORM THE LAWMAKERS OF ROMAN CATHOLIC VIEWS ON THE PROPOSED LEGISLATION. THESE VISITS ARE DONE APPROXIMATELY 2-5 TIMES A YEAR. CCC ESTIMATES THAT ABOUT 10% OF ITS LOBBYING EFFORTS INVOLVE DIRECT CONTACT, WHILE THE REMAINDER OF TIME IS GRASSROOTS INITIATIVES. DURING 2015, CCC LOBBYING EXPENSE WAS $35,075. HOWEVER, IT WOULD BE DIFFICULT TO SEPARATE THE EXPENSES INTO CATEGORIES OF PART 11-B OF SCHEDULE C. AS SUCH, CCC HAS LISTED THE LOBBYING EXPENDITURES IN TOTAL RATHER THAN BY COMPONENT. 348543 348543 2426404 2142150 284254 3200183 3048457 151726 1418738 1262200 156538 941061 POOLED FUNDS HELD AT THE CCF 8907100 F 8907100 BENEFICIAL INTEREST IN PERPETUAL TRUST 5396262 5396262 INTEREST RATE SWAP LIABILITY 695979 695979 X 50806180 -83919 312014 -47809 180286 50625894 54718 54718 50680612 50233821 312014 312014 49921807 54718 54718 49976525 PART X, LINE 2: THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) PROVIDES GUIDANCE FOR HOW UNCERTAIN INCOME TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, DISCLOSED AND PRESENTED IN THE FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE ORGANIZATION'S TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED WHEN CHALLENGED OR WHEN EXAMINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE AND LIABILITY IN THE CURRENT YEAR. FOR THE YEAR ENDED DECEMBER 31, 2015, MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO TAX EXAMINATIONS BY THE TAX AUTHORITIES FOR YEARS PRIOR TO 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS -446,342. CHANGE IN POSTRETIREMENT BENEFIT OBLIGATION 398,533. X X X X X X X 1 CATHOLIC COMMUNITY FOUNDATION 1404 E 9TH ST CLEVELAND OH 44114 SOLICIT FUNDS 1 14330974 1985000 12345974 14330974 1985000 12345974 OH MONTE CARLO 76107 51905 24202 12242 6855 3998 DINNERS 56007 29225 26782 1401 7620 5221 12 83261 7326 75935 1866 14008 3875 9717 215375 88456 126919 3267 14008 23737 6855 18936 66803 60116 1 ST AUGUSTINE MANOR 7801 DETROIT AVENUE CLEVELAND OH 44102 341040692 501(C)(3) 1582000 FACILITY IMPROVEMENTS DIOCESE OF CLEVELAND FACILITIES SERVICES CORPORATION 1404 EAST NINTH STREET 3RD FLOOR CLEVELAND OH 44114 341754839 501(C)(3) 982207 IMPROVEMENTS AT ST. AUGUSTINE TOWERS AND CAMP CHRISTOPHER 2 0 REFUGEE RESETTLEMENT 325 704176 FOOD, CLOTHING, AND OTHER PROVIDED AT OUR HUNGER/ SHELTER CENTERS 111598 421466 289142 FMV DONATED FOOD RENT, FURNITURE, AND UTILITY ASSISTANCE TO THE NEEDY 1396 426927 PART I, LINE 2: THE CAMPAIGN FOR HUMAN DEVELOPMENT (CHD) ANNUALY SOLICITS APPLICATIONS FOR DISTRIBUTION OF AVAILABLE FUNDS. A COMMITTEE COMPRISED OF SOCIAL ACTION OFFICE EMPLOYEES AND COMMUNITY VOLUNTEERS REVIEWS THE APPLICATIONS. THE COMMITTEE MAKES A RECOMMENDATION TO THE BISHOP OF THE DIOCESE OF CLEVELAND. UPON HIS APPROVAL, THE FUNDS ARE DISTRIBUTED TO THE AWARDED ORGANIZATIONS. THE CHD DIRECTOR FOLLOWS UP WITH THE GRANTEE ORGANIZATIONS TO REVIEW THE PROGRESS OF THE PROPOSALS. THE YOUTH AND YOUNG ADULT AND CYO OFFICE ALSO SOLICITS APPLICATIONS FROM DIOCESAN PARISHES IN SUPPORT OF YOUTH ATHLETIC PROGRAMS. GRANTS ARE PROVIDED BASED UPON EXPRESSED NEED AND THE AVAILABILITY OF FUNDS. X X 0 0 0 0 0 0 0 0 0 PATRICK GAREAU PRESIDENT & CEO 200986 0 0 0 0 0 12426 0 17986 0 231398 0 0 0 PATRICIA HOLIAN CHIEF OPERATING OFFICER 158688 0 0 0 0 0 9528 0 4764 0 172980 0 0 0 WAYNE PEEL CHIEF FINANCIAL OFFICER 151671 0 0 0 0 0 9173 0 16266 0 177110 0 0 0 MAUREEN DEE EXECUTIVE DIRECTOR 152069 0 0 0 0 0 4043 0 9361 0 165473 0 0 0 TERRY FLANAGAN EXECUTIVE DIRECTOR 135927 0 0 0 0 0 8272 0 9516 0 153715 0 0 0 LISA GASBARRE-BLACK LEGAL COUNSEL 135438 0 0 0 0 0 4842 0 14216 0 154496 0 0 0 JOHN KLEE EXECUTIVE DIRECTOR 140987 0 0 0 0 0 8730 0 10445 0 160162 0 0 0 BERNADETTE WASHINGTON EXECUTIVE DIRECTOR 140703 0 0 0 0 0 7112 0 4764 0 152579 0 0 0 A CITY OF PARMA OHIO HEALTHCARE FACILITIES REVENUE BONDS SERIES 2008 346002162 701746AA7 2008-09-11 5800000 CONSTRUCT INTENSIVE TREATMENT CENTER 0 0 0 A 1395000 5800000 114670 34584 5650746 2009 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 1 1 0 0 0 0 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CITY OF PARMA, OHIO HEALTHCARE FACILITIES REVENUE BONDS, SERIE DATE THE REBATE COMPUTATION WAS PERFORMED: 09/11/2013 X 1 170000 FAIR MARKET VALUE X 314476 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS. FORM 990, PART III, LINE 1 CATHOLIC CHARITIES CORPORATION (CCC), ALSO KNOWN AS CATHOLIC CHARITIES, DIOCESE OF CLEVELAND, CONTINUES THE MISSION OF JESUS BY RESPONDING TO THE HEALTH AND HUMAN NEEDS AND THE SOCIAL CONCERNS OF THE PEOPLE OF THE DIOCESE OF CLEVELAND. THROUGH ITS PROVISION OF ADMINISTRATIVE AND PROGRAM SERVICES, THE ORGANIZATION EXTENDS THE REIGN OF GOD IN THIS TIME AND PLACE BY WORKING WITH OTHERS TO BUILD A JUST AND COMPASSIONATE SOCIETY THAT RESPECTS THE DIGNITY OF EVERY PERSON. CCC WAS ESTABLISHED IN 1912. DURING CCC'S MORE THAN 100 YEARS OF SERVICE TO THE RESIDENTS OF ASHLAND, CUYAHOGA, GEAUGA, LAKE, LORAIN, MEDINA, SUMMIT, AND WAYNE COUNTIES, ITS PROGRAMS AND SERVICES HAVE CHANGED AND GROWN TO MEET THE EVER-PRESENT NEEDS OF PEOPLE LIVING IN THE AREAS SERVED BY THE CATHOLIC DIOCESE OF CLEVELAND. AS ONE OF THE LARGEST COMPREHENSIVE HEALTH AND HUMAN SERVICES ORGANIZATIONS IN THE REGION, CCC CARRIES OUT CHRIST'S HEALING MISSION HERE IN NORTHEAST OHIO. CCC DELIVERS MORE THAN 150 SERVICES AT MORE THAN 40 LOCATIONS TO NEARLY 400,000 PEOPLE EACH YEAR - PROVIDING HELP AND CREATING HOPE FOR PEOPLE OF EVERY RACE AND RELIGION IN EACH OF THE EIGHT COUNTIES IN THE DIOCESE. DESPITE THE SCOPE OF THE ORGANIZATION, SITES AND PROGRAMS STRIVE TO MAINTAIN INDIVIDUAL IDENTITIES IN THE COMMUNITIES THEY SERVE. CCC PROVIDES QUALITY SERVICES TO CHILDREN AND FAMILIES, OLDER ADULTS, INDIVIDUALS WITH DISABILITIES, AND PERSONS REQUIRING EMERGENCY SERVICES. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS FOUR MEMBERS DESIGNATED AS THE ROMAN CATHOLIC BISHOP OF THE DIOCESE OF CLEVELAND, THE SECRETARY OF CCC, THE CHAIR OF THE BOARD AND AN AUXILIARY BISHOP. FORM 990, PART VI, SECTION A, LINE 7A ALL DIRECTORS ON THE GOVERNING BODY MUST BE APPROVED BY THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN DECISIONS OF THE ORGANIZATION'S BOARD ARE SUBJECT TO APPROVAL BY THE ORGANIZATION'S MEMBERS, SUCH AS THE TRANSFER OF REAL PROPERTY, APPOINTMENT OF BOARD MEMBERS, ENCUMBRANCE OF DEBT AND THE AMENDMENT OF ORGANIZATIONAL DOCUMENTS. FORM 990, PART VI, SECTION B, LINE 11 THE CHIEF FINANCIAL OFFICER REVIEWS THE INFORMATION. IT IS THEN PROVIDED TO THE BOARD'S FINANCE COMMITTEE FOR REVIEW. THEN, IT IS MADE AVAILABLE TO THE FULL BOARD AND TO THE PRESIDENT/CEO FOR REVIEW AND SIGNATURE. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES, INCLUDING OFFICERS, ARE REQUIRED TO DISCLOSE SITUATIONS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. THE DISCLOSURE MUST BE SIGNED BY THE EMPLOYEE AND THEIR SUPERVISOR. THIS IS A REQUIRED PART OF THE ANNUAL EMPLOYEE EVALUATION PROCESS. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT/CEO'S SALARY IS SET BY THE BISHOP OF THE DIOCESE OF CLEVELAND WITHIN PRESCRIBED GUIDELINES. ALL POSITIONS WITHIN THE ORGANIZATION, INCLUDING THE PRESIDENT/CEO'S, ARE PLACED IN GRADES BASED UPON DUTIES AND RESPONSIBILITIES. THE COMPENSATION FOR THOSE GRADES ARE EVALUATED AND ESTABLISHED BASED UPON COMPARATIVE SALARY STUDIES PROVIDED TO THE HUMAN RESOURCES DEPARTMENT BY EXTERNAL SOURCES. THOSE GRADE RANGES ARE REVIEWED ANNUALLY BY THE HUMAN RESOURCES DEPARTMENT. INDIVIDUAL SALARIES ARE DETERMINED WITHIN THOSE PAY/GRADE RANGES. EMPLOYEES ARE EVALUATED MID-YEAR AND SALARY ADJUSTMENTS ARE MADE AT THAT TIME. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF TIME AS SET FORTH IN THE INTERNAL REVENUE CODE SECTION 6104(D). FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS -446,342. CHANGE IN POSTRETIREMENT BENEFIT OBLIGATION 398,533. FORM 990, AMENDED RETURN THE FOLLOWING PARTS AND SCHEDULES WERE AMENDED AS FOLLOWS: FORM 990, BOX G: GROSS RECEIPTS CHANGED TO $54,245,948 FORM 990, PART I, LINE 8: CONTRIBUTIONS AND GRANTS CHANGED TO $18,193,443 FORM 990, PART I, LINE 12: TOTAL REVENUE CHANGED TO $50,680,612 FORM 990, PART I, LINE 13: GRANTS AND SIMILAR AMOUNTS PAID CHANGED TO $4,405,918 FORM 990, PART I, LINE 17: OTHER EXPENSES CHANGED TO $12,775,005 FORM 990, PART I, LINE 18: TOTAL EXPENSES CHANGED TO $49,976,525 FORM 990, PART I, LINE 19: REVENUE LESS EXPENSES CHANGED TO $704,087 FORM 990, PART III, LINE 4D: OTHER PROGRAM SERVICES EXPENSES CHANGED TO $8,518,195; GRANTS INCLUDED IN THAT AMOUNT CHANGED TO $3,646,393; NEW PROGRAM SERVICE DESCRIPTION FOR ROOTED IN FAITH WITH CORRESPONDING EXPENSES OF $2,726,333 AND GRANT EXPENSES OF $2,564,207 ADDED TO SCHEDULE O FORM 990, PART IV, LINE 21: ANSWER CHANGED TO "YES" FORM 990, PART VIII, LINE 1F: ALL OTHER CONTRIBUTIONS, GIFTS, GRANTS, AND SIMILAR AMOUNTS NOT INCLUDED ABOVE CHANGED TO $15,835,522 FORM 990, PART VIII, LINE 1H: TOTAL CONTRIBUTIONS, GIFTS, GRANTS, AND OTHER SIMILAR AMOUNTS CHANGED TO $18,193,443 FORM 990, PART VIII, LINE 12, COLUMN (A): TOTAL REVENUE CHANGED TO $50,680,612 FORM 990, PART IX, LINE 1, COLUMNS (A) AND (B): TOTAL EXPENSES AND PROGRAM SERVICE EXPENSES FOR GRANTS AND OTHER ASSISTANCE TO DOMESTIC ORGANIZATIONS AND DOMESTIC GOVERNMENTS CHANGED TO $2,564,207 FORM 990, PART IX, LINE 24: SPECIAL ASSISTANCE EXPENSES PREVIOUSLY REPORTED ON LINE 24C MOVED TO LINE 24D FORM 990, PART IX, LINE 24C, COLUMNS (A) AND (B): ADDED OPERATIONS SUPPORT EXPENSES OF $162,126 FORM 990, PART IX, LINE 24E: ALL OTHER EXPENSES REPORTED IN COLUMN (A) CHANGED TO $356,852, COLUMN (B) CHANGED TO $203,155, COLUMN (C) CHANGED TO $150,502, AND COLUMN (D) CHANGED TO $3,195 FORM 990, PART IX, LINE 25: TOTAL FUNCTIONAL EXPENSES REPORTED IN COLUMN (A) CHANGED TO $49,976,525, AND COLUMN (B) CHANGED TO $40,960,496 FORM 990, PART XI, LINE 1: TOTAL REVENUE CHANGED TO $50,680,612 FORM 990, PART XI, LINE 2: TOTAL EXPENSES CHANGED TO $49,976,525 FORM 990, PART XI, LINE 3: REVENUE LESS EXPENSES CHANGED TO $704,087 FORM 990, PART XI, LINE 9/ CORRESPONDING NARRATIVE ON SCHEDULE O: OTHER CHANGES IN NET ASSETS OR FUND BALANCES CHANGED TO -$47,809/ TRANSFER OF NET ASSETS RECONCILING ITEM REMOVED SCHEDULE A, PART II, LINES 1, 4, AND 7: GIFTS, GRANTS, CONTRIBUTIONS, AND MEMBERSHIP FEES RECEIVED REPORTED IN COLUMN (E) CHANGED TO $18,193,443 AND IN COLUMN (F) CHANGED TO $51,059,438 SCHEDULE A, PART II, LINE 6, COLUMN (F): PUBLIC SUPPORT CHANGED TO $51,059,438 SCHEDULE A, PART II, LINE 11, COLUMN (F): TOTAL SUPPORT CHANGED TO $53,381,454 SCHEDULE A, PART II, LINE 14: PUBLIC SUPPORT PERCENTAGE FOR 2015 CHANGED TO 95.65% SCHEDULE D, PART XI, LINE 1: TOTAL REVENUE, GAINS, AND OTHER SUPPORT PER AUDITED FINANCIAL STATEMENTS CHANGED TO $50,806,180 SCHEDULE D, PART XI, LINE 2D/ CORRESPONDING NARRATIVE ON SCHEDULE D, PART XIII: OTHER CHANGED TO -$47,809/ TRANSFER OF NET ASSETS RECONCILING ITEM REMOVED SCHEDULE D, PART XII, LINE 1: TOTAL EXPENSES AND LOSSES PER AUDITED FINANCIAL STATEMENTS CHANGED TO $50,233,821 SCHEDULE I, PART II, LINE 1: ADDED REQUISITE INFORMATION REGARDING GRANTS TO ST. AUGUSTINE MANOR AND DIOCESE OF CLEVELAND FACILITIES SERVICES CORPORATION SCHEDULE I, PART II, LINE 2: CHANGED TOTAL NUMBER OF SECTION 501(C)(3) AND GOVERNMENT ORGANIZATIONS LISTED IN THE LINE 1 TABLE TO 2 SCHEDULE I, PART II, LINE 3: CHANGED TOTAL NUMBER OF OTHER ORGANIZATIONS LISTED IN THE LINE 1 TABLE TO 0 SCHEDULE M, PART I, LINE 15: MOVED THE $170,000 OF CONTRIBUTED REAL ESTATE FROM LINE 16 TO LINE 15 TO MORE ACCURATELY REFLECT THE RESIDENTIAL NATURE OF THE PROPERTY ST AUGUSTINE SERVICES 7801 DETROIT AVENUE CLEVELAND OH 44102 341609330 CARE TO THE ELDERLY OH 501(C)(3) 9 N/A 0 ST AUGUSTINE MANOR 7801 DETROIT AVENUE CLEVELAND OH 44102 341040692 CARE TO THE ELDERLY OH 501(C)(3) 11A N/A 0 ROSE-MARY CENTER 19350 EUCLID AVENUE EUCLID OH 44117 341267579 CARE TO THE DISABLED OH 501(C)(3) 1 N/A 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0