2016-05-10T11:53:26-05:00 2015-06-30 420714325 RSM US LLP 1001 LAKESIDE AVE SUITE 200 CLEVELAND OH 441141152 990 2014-07-01 340720558 OHIOGUIDESTONE OHIO 4402342006 202 EAST BAGLEY ROAD BEREA OH 44017 CHRISTINE EVANGELISTA CHIEF FINANCIAL OFFICER 4402342006 2016-05-10 1 ZACHARY FORTSCH P00052725 2165231900 2014 2016-08-17 19:52:53Z RICHARD R FRANK 202 EAST BAGLEY ROAD BEREA OH 44017 56470960 0 X WWW.GUIDESTONEOHIO.ORG X 1864 OH TO PROVIDE PATHWAYS FOR GROWTH, ACHIEVEMENT, AND LIFELONG SUCCESS. 34 34 1432 50 0 0 2421604 2561983 45492949 50435271 698359 723569 648141 501151 49261053 54221974 1816958 1918608 0 0 34132260 36364037 0 0 887393 11991539 12858638 47940757 51141283 1320296 3080691 35428262 39310845 15337865 16805080 20090397 22505765 X TO PROVIDE PATHWAYS FOR GROWTH, ACHIEVEMENT, AND LIFELONG SUCCESS. 0 0 21710046 24755504 HOME AND COMMUNITY SUPPORT SERVICES:OUR COMMUNITY PROGRAMS ARE OFTEN PROVIDED IN A HOME-BASED OR SCHOOL-BASED SETTING. THESE SERVICES HELP LINK OUR AT-RISK CLIENTS TO EMPLOYMENT AND OTHER INDIVIDUAL AND FAMILY SUPPORT SERVICES, HELPING TO PRESERVE FAMILIES, MANAGE UNRULY YOUTH, PREVENT FURTHER COURT INVOLVEMENT, AND TEACH WORK AND LIFE SKILLS FOR THE REAL WORLD. EIGHTY PERCENT OF THE JUVENILE JUSTICE PARTICIPANTS REMAINED IN GOOD STANDING WITH LAW ENFORCEMENT FOR AT LEAST ONE YEAR BEYOND COMPLETION. 12801965 14691584 OUT-OF-HOME CARE & CLINICAL SERVICES:OUR OUT-OF-HOME PROGRAMS PROVIDE SAFE AND SECURE RESIDENCES OF HEALING AND NURTURING FOR CHILDREN WITH SEVERE EMOTIONAL, BEHAVIORAL, OR MENTAL HEALTH PROBLEMS. THESE CHILDREN ARE PLACED IN LOVING FOSTER HOMES OR AT OUR RESIDENTIAL TREATMENT CAMPUS. EIGHTY-THREE PERCENT OF CLIENTS IN OUR NURSE ASSISTANT PROGRAM SECURED POST-GRADUATION EMPLOYMENT AND EIGHTY-FOUR PERCENT OF THEM MAINTAINED THOSE POSITIONS FOR AT LEAST SIX MONTHS. 9654340 1918608 10988183 EARLY CHILDHOOD & FAMILY SUPPORT SERVICES:OUR EARLY CHILDHOOD PROGRAMS PROVIDE A VARIETY OF INTERVENTION AND PREVENTATIVE SERVICES FOR YOUNG CHILDREN WITH DEVELOPMENTAL DELAYS, SOCIAL, EMOTIONAL, OR BEHAVIORAL PROBLEMS, OR CHILDREN AT RISK FOR ABUSE OR NEGLECT. OUR SERVICES, WHICH INCLUDE INTENSIVE HOME-BASED TREATMENT, MENTAL HEALTH TREATMENT, AND PARENTING EDUCATION, DIAGNOSE, ASSESS, AND COUNSEL CHILDREN AND FAMILIES. RECOGNIZING THE LINK BETWEEN A QUALITY EDUCATION AND SUCCESS LATER IN LIFE, WE PROVIDE A VARIETY OF CARE AND EDUCATION OPPORTUNITIES. WE OPERATE 5 HIGH-QUALITY CHILDCARE CENTERS WITH LOCATIONS IN BEREA, BROOKPARK, LAKEWOOD, MAPLE HEIGHTS, AND MIDDLEBURG HEIGHTS. 44166351 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 231 0 1 1432 1 0 0 0 0 0 1 1 0 0 0 0 X 34 34 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 OH X CHRISTINE EVANGELISTA 4402608261 434 EASTLAND RD BEREA OH 44017 DAVID S ZENTKOVICH CHAIRPERSON 0.50 X X 0 0 0 JAMES T SAYLER VICE-CHAIRPERSON 0.50 X X 0 0 0 SUSAN C HASTINGS SECRETARY 0.50 X X 0 0 0 MARY K GREULICH TREASURER 0.50 X X 0 0 0 GRACE B CHALKER DIRECTOR 0.50 X 0 0 0 REV DR ROLLIN CONWAY DIRECTOR 0.50 X 0 0 0 WILLIAM P FREUND DIRECTOR 0.50 X 0 0 0 JOHN PARKER DIRECTOR 0.50 X 0 0 0 DR EDWARD C WHITE DIRECTOR 0.50 X 0 0 0 BRAD WYNVEEN DIRECTOR 0.50 X 0 0 0 MARQUEZ L BROWN DIRECTOR 0.50 X 0 0 0 DR ANDREW S GARNER DIRECTOR 0.50 X 0 0 0 L JONATHON GROZA DIRECTOR 0.50 X 0 0 0 CHARLES E JARRETT DIRECTOR 0.50 X 0 0 0 REV DON LEFELAR DIRECTOR 0.50 X 0 0 0 CHRIS MANNERS DIRECTOR 0.50 X 0 0 0 THERESE O'DONNELL DIRECTOR 0.50 X 0 0 0 THOMAS J ONUSKO DIRECTOR 0.50 X 0 0 0 ERIC PELANDER DIRECTOR 0.50 X 0 0 0 ANGELO PIMPAS DIRECTOR 0.50 X 0 0 0 DEBBY J ZANGLIN DIRECTOR 0.50 X 0 0 0 JOHN CHAPMAN DIRECTOR 0.50 X 0 0 0 KIMBERLY M CORRIGAN DIRECTOR 0.50 X 0 0 0 CURTIS DANBURG DIRECTOR 0.50 X 0 0 0 JOHN T FITTS DIRECTOR 0.50 X 0 0 0 PETER J IPPOLITO DIRECTOR 0.50 X 0 0 0 ERNEST M MANUEL DIRECTOR 0.50 X 0 0 0 REV LEROY MCCREARY DIRECTOR 0.50 X 0 0 0 THOMAS M MOORE DIRECTOR 0.50 X 0 0 0 REV BENITA ROLLINS DIRECTOR 0.50 X 0 0 0 JOEL SALAS DIRECTOR 0.50 X 0 0 0 PETE SMITH DIRECTOR 0.50 X 0 0 0 REV MARK L STEIGER DIRECTOR 0.50 X 0 0 0 FRED C WHITE DIRECTOR 0.50 X 0 0 0 RICHARD R FRANK PRESIDENT & CHIEF EXECUTIVE OFFICER 37.50 X 318811 0 31239 JOSEPH R ZIEGLER VP OF FINANCE & ADMINISTRATION 37.50 X 192434 0 27120 DONNA KEEGAN VP & CHIEF OPERATING OFFICER 37.50 X 199548 0 22490 DR BENJAMIN W KEARNEY VP & CHIEF CLINICAL OFFICER 37.50 X 196204 0 13684 DRUANN WHITAKER VP & CHIEF STRATEGIC OFFICER 37.50 X 141312 0 5569 ALEX PETRUS VP OF ADVANCEMENT 37.50 X 173007 0 8888 1221316 0 108990 6 0 1 0 TREND CONSULTING SERVICES 35110 EUCLID AVENUE WILLOUGHBY OH 44094 IT CONSULTING 801709 WITHAM AND ASSOCIATES 19300 ARAGLIN COURT STRONGSVILLE OH 44149 PSYCHIATRIST SERVICES 326238 RSM US LLP 1001 LAKESIDE AVENUE EAST SUITE 20 CLEVELAND OH 44114 FINANCIAL AUDITING 191641 MICHAEL D HOTTOIS 29784 SCHWARTZ ROAD CLEVELAND OH 44114 PSYCHIATRIST SERVICES 185058 GEORGE PALLOTTA 3567 RESERVE COMMONS SUITE 125 MEDINA OH 44256 PSYCHIATRIST SERVICES 177590 9 57501 19000 912213 1573269 313707 2561983 HOME AND COMMUNITY SUPPORT SERVIC 624100 24755504 24755504 OUT OF HOME CARE AND CLINICAL SER 624100 14691584 14691584 EARLY CHILDHOOD & FAMILY SUPPORT 624100 10988183 10988183 50435271 429980 429980 31247 0 31247 31247 31247 2516210 3929 2226550 0 289660 3929 293589 293589 150062 19000 22436 127626 127626 342278 342278 342278 54221974 50435271 0 1224720 1918608 1918608 1148412 1030157 99093 19162 27467442 24639063 2370075 458304 1304064 1169782 112523 21759 4277309 3822332 384099 70878 2166810 1943689 186967 36154 58131 58131 315695 315695 2692308 1291438 1333185 67685 170832 81944 84593 4295 318424 130561 109983 77880 1342060 1118374 193451 30235 984186 965801 9653 8732 244832 22804 222028 2962514 2702495 219924 40095 269901 252827 13751 3323 PROGRAM SERVICE SUPPLIE 1650722 1650722 BAD DEBT EXPENSE 489866 489866 STAFF DEVELOPMENT 315724 169705 144577 1442 RECRUITMENT 127396 68477 58337 582 916047 697706 171474 46867 51141283 44166351 6087539 887393 5550 6044 5355182 6984045 111573 211065 4548184 6235213 623834 627239 24126627 14111034 10398838 10015593 13086381 13629164 1000087 828941 298633 773541 35428262 39310845 5187179 6698698 87590 105371 5900000 5900000 1656856 1438579 2506240 2662432 15337865 16805080 X 8815127 11018281 3298758 3429515 7976512 8057969 20090397 22505765 35428262 39310845 X 3080691 -151577 -513746 X 0 1 X 1 1 1 X 4439184 4125679 3338185 2421604 2561983 16886635 33571669 37549001 40555901 45649961 50585333 207911865 38010853 41674680 43894086 48071565 53147316 224798500 0 0 0 224798500 336523 410341 824817 468186 461227 2501094 336523 410341 824817 468186 461227 2501094 316313 524480 472906 342278 1655977 38347376 42401334 45243383 49012657 53950821 228955571 0.98180 0.98220 0.01090 0.01150 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2011 AMOUNT: $ 316,313. 2012 AMOUNT: $ 524,480. 2013 AMOUNT: $ 472,906. 2014 AMOUNT: $ 342,278. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10729493 77924 289652 362636 10734433 9628057 129356 1297516 325436 10729493 9259720 240940 454526 327129 9628057 8752329 719630 106220 318459 9259720 7783875 283104 998350 313000 8752329 0.00000 0.72520 0.27480 0 0 764741 764741 17104108 8867195 8236913 5144888 4165551 979337 1112890 1078288 34602 10015593 ANNUITY OBLIGATION PAYABLE 611107 PENSION LIABILITY 1423937 RATE SWAP LIABILITY 511027 DEFERRED COMPENSATION 116361 2662432 X 54118087 -151577 64000 -16310 -103887 54221974 0 54221974 51702719 64000 497436 561436 51141283 0 51141283 PART V, LINE 4: THE ENDOWMENT FUNDS OF THE ORGANIZATION ARE USED ACCORDING TO DONORS' STIPULATION IF APPLICABLE. TERM RESTRICTED ENDOWMENT FUNDS ARE RELEASED INTO OPERATIONS AS APPROVED BY THE BOARD OF DIRECTORS AND ARE USED TO FURTHER THE MISSION OF THE AGENCY. 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 TAX RETURNS TO DETERMINE WHETHER THE 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 JUNE 30, 2015, MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO TAX EXEMPTION BY THE TAX AUTHORITIES FOR THE YEARS PRIOR TO 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCOME DISTRIBUTED TO OPERATIONS 475,000. CHANGE IN VALUE OF RATE SWAP LIABILITY 110,215. CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS 3,533. CHANGE IN VALUE OF CHARITABLE GIFT ANNUITY OBLIGATIONS -61,214. PENSION RELATED CHANGES OTHER THAN NET PERIOD PENSION COST -566,280. FUNDRAISING EXPENSES NETTED AGAINST REVENUE 22,436. PART XII, LINE 2D - OTHER ADJUSTMENTS: INCOME DISTRIBUTED TO OPERATIONS 475,000. FUNDRAISING EXPENSES NETTED AGAINST REVENUE 22,436. OGS GOLF OUTING 153237 17000 136237 17319 1300 PFCS GOLF OUTING 15825 2000 13825 3652 165 169062 19000 150062 20971 1465 22436 127626 1 PAYMENTS TO FOSTER PARENTS 77 1918608 PART I, LINE 2: PAYMENTS TO LICENSED FOSTER PARENTS ARE MADE MONTHLY BASED ON THE NUMBER OF CHILDREN WHO ARE IN THE CARE OF THE FOSTER PARENTS, AND THE NUMBER OF DAYS THAT THE CHILDREN LIVE WITH THE FOSTER PARENTS. X X 0 0 0 0 0 0 0 0 0 RICHARD R FRANK PRESIDENT & CHIEF EXECUTIVE OFFICER 249881 0 65471 0 3459 0 20011 0 11228 0 350050 0 0 0 JOSEPH R ZIEGLER VP OF FINANCE & ADMINISTRATION 160574 0 30762 0 1098 0 8791 0 18329 0 219554 0 0 0 DONNA KEEGAN VP & CHIEF OPERATING OFFICER 162619 0 36336 0 593 0 10507 0 11983 0 222038 0 0 0 DR BENJAMIN W KEARNEY VP & CHIEF CLINICAL OFFICER 160776 0 35117 0 311 0 7778 0 5906 0 209888 0 0 0 ALEX PETRUS VP OF ADVANCEMENT 148872 0 21412 0 2723 0 8123 0 765 0 181895 0 0 0 A COUNTY OF CUYAHOGA OHIO 346000817 232263DE0 2008-04-30 5900000 REFUNDING AND IMPROVEMENTS 0 0 0 A 5900000 61205 171733 1970059 3697003 2010 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 1 0 1 1 0 0 0 0 0 A 1 X 79820 COST OR SELLING PRICE X 1 2500 KELLEY BLUE BOOK VALUE X 121 28127 COST OR SELLING PRICE X TOYS 115 83912 COST OR SELLING PRIC X GIFT CERTIFICATES/ADMISSION TICKETS 294 83114 COST OR SELLING PRIC X PROGRAM/SCHOOL SUPPLIES 114 28536 COST OR SELLING PRIC X HEALTH/HYGIENE SUPPLIES 120 7698 COST OR SELLING PRIC 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING A COMBINATION OF THE NUMBER OF CONTRIBUTIONS AND THE NUMBER OF ITEMS RECEIVED. FORM 990, PART VI, SECTION A, LINE 2 EDWARD WHITE AND FRED WHITE HAVE A FAMILIAL RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 THE STAFF OF GUIDESTONE PROVIDES ALL INFORMATION REQUIRED TO PREPARE THE FORM 990 AND THE ACTUAL RETURN IS PREPARED BY OUR ACCOUNTANTS. ONCE PREPARED, THE FORM IS REVIEWED BY THE AGENCY'S VP OF FINANCE AND ADMINISTRATION PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE AGENCY HAS A CONFLICT OF INTEREST POLICY THAT WAS APPROVED BY THE BOARD OF DIRECTORS. NEW BOARD MEMBERS ARE GIVEN A COPY OF THE POLICY AND NOTIFY THE PRESIDENT AND CEO IMMEDIATELY IF ANY NEW CONFLICTS ARISE. EXISTING CONFLICTS OF INTEREST ARE REVIEWED ON AN ANNUAL BASIS BY THE PRESIDENT AND VICE PRESIDENT OF FINANCE AND ADMINISTRATION. BOARD MEMBERS DO NOT VOTE ON ISSUES WHICH RELATE TO EXISTING CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT AND CEO IS ANNUALLY EVALUATED BY THE BOARD OF DIRECTORS WHO APPOINT THE CHAIRS OF THE BOARD, FINANCE COMMITTEE AND HUMAN RESOURCE COMMITTEE TO CONDUCT THE FORMAL EVALUATION. ONCE THE EVALUATION IS COMPLETED AND APPROVED BY THE BOARD OF DIRECTORS, BASED ON THE RECOMMENDATION OF THE APPOINTED BOARD MEMBERS, THE PRESIDENT AND CEO IS GIVEN A NEW ONE YEAR EMPLOYMENT CONTRACT, ADDITIONAL COMPENSATION AS WELL AS GOALS RELATED TO THE OPERATIONS AND FUTURE SUSTAINABILITY OF THE ORGANIZATION. THE ANNUAL LEVEL OF COMPENSATION DETERMINED BY THE BOARD OF DIRECTORS IS DIRECTLY RELATED TO THE SUCCESS OF ORGANIZATIONAL GOALS AND OBJECTIVES AND ORGANIZATIONAL GROWTH. YEARLY SALARY SURVEYS OF OTHER PRESIDENT AND CEO'S IN THE SOCIAL SERVICE INDUSTRY ARE UTILIZED TO ENSURE A COMPETITIVE BALANCE IS ATTAINED AND CONTINUED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC; HOWEVER, THE ORGANIZATION DOES INCLUDE ITS ANNUAL REPORT, WHICH CONTAINS THE FINANCIAL STATEMENTS, ON ITS WEBSITE. FORM 990, PART XI, LINE 9: PENSION RELATED CHANGES OTHER THAN NET PERIOD PENSION COST -566,280. CHANGE IN VALUE OF CHARITABLE GIFT ANNUITY OBLIGATIONS -61,214. CHANGE IN VALUE OF RATE SWAP LIABILITY 110,215. CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS 3,533.