2015-11-13T08:59:05-06:00 2014-12-31 381357951 PLANTE & MORAN PLLC 65 EAST STATE ST STE 600 COLUMBUS OH 43215 990 2014-01-01 311257250 MCV HEALTH CARE FACILITIES INC MCVH 5139315000 8097 HAMILTON AVENUE CINCINNATI OH 45231 LARRY MONROE CEO 5139315000 2015-11-11 1 BERNIE OSTROWSKI P00366367 6148493000 2014 2016-03-07 17:11:31Z LARRY MONROE 8097 HAMILTON AVENUE CINCINNATI OH 45231 13034676 0 X WWW.CHRISTIANBENEVOLENT.ORG X 1988 OH FOUNDED IN 1988, MCV HEALTH CARE FACILITIES IS A NOT-FOR-PROFIT PROVIDER OF RETIREMENT SERVICES, OFFERING A VARIETY OF LIVING STYLES, FROM RESIDENTIAL LIVING APARTMENTS, ASSISTED LIVING AND SKILLED NURSING CARE. THE ORGANIZATION'S MISSION IS TO PROVIDE SECURE, QUALITY LIVING IN A CHRISTIAN ENVIRONMENT, DIRECTED ESPECIALLY TO PERSONS IN THEIR RETIREMENT YEARS. MCV HEALTH CARE FACILITIES' MINISTRY SERVES OVER 150 OLDER ADULTS. OUR SERVICES ARE DEDICATED TO THE ENHANCEMENT OF THE SPIRITUAL, PHYSICAL, SOCIAL, CULTURAL AND EMOTIONAL WELL-BEING OF EACH RESIDENT IN AN ENVIRONMENT THAT RECOGNIZES AND PROMOTES PERSONAL DIGNITY. 9 9 301 104 0 0 205998 126230 11835560 12808427 1765 3406 1563356 96613 13606679 13034676 103221 115230 0 0 5243995 6134697 0 0 0 5510317 5618616 10857533 11868543 2749146 1166133 15238898 17149958 11643433 12388360 3595465 4761598 SERVING WITH EXCELLENCE REFLECTING JESUS' COMPASSION. 0 0 9578378 115230 12905040 NURSING CARE SERVICE PROGRAMS INCLUDE SEMI-PRIVATE ROOMS AND A LIMITED NUMBER OF PRIVATE ROOMS, ASSISTED LIVING AND RESPITE CARE WITH ALL THE AMENITIES OF RESIDENTIAL LIVING IN A PRIVATE/SHARED OCCUPANCY STUDIO. CHARGES ARE BASED ON INDIVIDUAL ASSESSMENTS TO DEVELOP PERSONALIZED CARE AND SERVICE. RESIDENTIAL SERVICES INCLUDE A FULL CALENDAR OF LIFE ENRICHING RELIGIOUS (CHAPEL AND PASTORAL CARE), SOCIAL AND EDUCATIONAL PROGRAMS, SERVICES AND ACTIVITIES. SERVICES INCLUDE WEEKLY HOUSEKEEPING, LAUNDRY, MAINTENANCE, UTILITIES, TRASH REMOVAL, AND DINING CONSISTING OF THREE MEALS A DAY. 9578378 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 4 0 1 301 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 0 X KIM DOSS 5135212758 8097 HAMILTON AVENUE CINCINNATI OH 45231 WAYNE MOCK SECRETARY/DIRECTOR 1.00 1.00 X X 0 0 0 RICHARD YOST TREASURER/DIRECTOR 1.00 1.00 X X 0 0 0 KIMBERLI LAYER VICE CHAIR/DIRECTOR 1.00 1.00 X X 0 0 0 LARRY COLLINS CHAIR/DIRECTOR 1.00 2.00 X X 0 0 0 COURTENAY BYTHEWOOD DIRECTOR 1.00 1.00 X 0 0 0 DALE COATES DIRECTOR 1.00 2.00 X 0 0 0 MARK DAVIS JAN - MAY DIRECTOR 0.10 0.00 X 0 0 0 DAVID HARGRAVE DIRECTOR 1.00 1.00 X 0 0 0 PATRICK LARRICK DIRECTOR 1.00 1.00 X 0 0 0 DAVID PHILLIPS DIRECTOR 1.00 1.00 X 0 0 0 JONATHAN SAMS JAN - MAY DIRECTOR 2.00 0.00 X 0 0 0 TOM MOLL JAN - MAY DIRECTOR 1.00 0.00 X 0 0 0 BRIAN GIBBONEY COO 14.00 26.00 X 0 160764 17808 LARRY MONROE CEO 5.00 35.00 X 0 173222 15765 ROBERT SLADE EXECUTIVE DIRECTOR 40.00 0.00 X 100438 0 1506 VICKIE BRASHEAR CFO 14.00 26.00 X 0 16982 1605 LISA CECIL DIRECTOR OF NURSING 40.00 0.00 X 102330 0 1543 202768 350968 38227 2 0 1 0 MV RESIDENTIAL CONSTRUCTION INC 9349 WATERSTONE BLVD CINCINNATI OH 45249 NEW CONSTRUCTION 615621 REHAB CARE GROUP INC PO BOX 503534 ST LOUIS MO 63150 THERAPY SERVICES 558079 2 115230 11000 126230 NURSING HOME FEES 532000 12406991 12406991 COMMUNITY FACILITY REVENUE 999999 350471 350471 RESIDENT REVENUE 532000 50965 50965 12808427 3406 3406 WORKERS' COMPENSATION REBATES 900099 96613 96613 96613 13034676 12905040 0 3406 115230 115230 101943 25486 76457 4877064 4460445 416619 36498 35795 703 729519 691370 38149 389673 377102 12571 1048194 1048194 11977 11977 142302 142302 875062 804499 70563 39570 39570 731796 590222 141574 28901 28901 339593 339593 11350 11350 1343 1343 417094 417094 740102 740102 125132 125132 FOOD 669061 669061 MEDICAL SUPPLIES 312379 312379 BAD DEBT 124760 124760 11868543 9578378 2290165 0 2500 2500 1684378 1231563 515911 653932 31340 31340 33981 74038 19878966 9788039 9847978 10090927 3122810 5065658 15238898 17149958 931158 1408503 10340477 10625908 371798 353949 11643433 12388360 X 3595465 4761598 3595465 4761598 15238898 17149958 1166133 0 X X 0 1 X 1 1 1 X 13763 56188 17532 205998 126480 419961 11026664 11463487 11606384 13398916 12904790 60400241 11040427 11519675 11623916 13604914 13031270 60820202 13763 3095 420 17278 54035 54035 54035 13763 3095 420 71313 60748889 5741 5386 4399 1765 3406 20697 5741 5386 4399 1765 3406 20697 11046168 11525061 11628315 13606679 13034676 60840899 0.99850 0.99570 0.00030 0.00040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 990 990 0 PART II-B, LINE 1: A PORTION OF DUES PAYMENTS TO LEADING AGE ARE RELATED TO LOBBYING ACTIVITIES. THE AMOUNT ABOVE REPRESENTS 7% OF LEADING AGE DUES IN 2014. 149498 149498 16918546 8116963 8801583 2344565 1373984 970581 466357 297092 169265 10090927 CONSTRUCTION IN PROGRESS 1636088 DEFERRED LOAN COSTS 395614 SECURITY DEPOSIT & OTHER ESCROW ACCOUNTS 2589660 MISCELLANEOUS OTHER ASSETS 168628 RELATED PARTY RECEIVABLES 275668 5065658 RESIDENTS DEPOSITS 353949 353949 X 13034676 0 13034676 0 13034676 11868543 0 11868543 0 11868543 PART X, LINE 2: NO PROVISION HAS BEEN MADE FOR INCOME TAXES SINCE THE FACILITY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FACILITY, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2014 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FACILITY IS NOT CURRENTLY UNDER EXAMINATION BY THE INTERNAL REVENUE SERVICE OR ANY STATE OR LOCAL TAX AUTHORITIES. THE FACILITY'S FEDERAL TAX RETURNS FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2011 ARE NO LONGER SUBJECT TO EXAMINATION. 1 RESIDENT SUBSIDY 7 115230 PART I, LINE 2: A RESIDENT OR THEIR FAMILY CAN SUBMIT A REQUEST TO THE ORGANIZATION FOR SUBSIDY OF THEIR RENT AT MCV HEALTH CARE FACILITIES. A COMMITTEE HAS BEEN ESTABLISHED WHICH REVIEWS THE APPLICANT'S CIRCUMSTANCES AND WILL DETERMINE WHETHER ASSISTANCE WILL BE GRANTED BASED ON SPECIFIC CRITERIA. THE COMMITTEE HAS A RESTRICTION ON THE AMOUNT OF FUNDS TO USE FOR SUBSIDY PURPOSES, WHICH WILL ONLY BE EXCEEDED IN THE CASE OF RESIDENTS WHO WERE GRANDFATHERED IN UNDER PREVIOUS ARRANGEMENTS. 0 0 0 0 0 0 0 0 0 BRIAN GIBBONEY COO 0 160764 0 0 0 0 0 2510 0 15298 0 178572 0 0 LARRY MONROE CEO 0 170534 0 2688 0 0 0 2703 0 13062 0 188987 0 0 FORM 990 SCHEDULE J, PART I, LINE 3 THE BOARD OF DIRECTORS OF A RELATED ORGANIZATION, CHRISTIAN BENEVOLENT ASSOCIATON OF GREATER CINCINNATI, INC., DETERMINES THE CEO'S COMPENSATION THROUGH THE USE OF A COMPENSATION COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS, A COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION A, LINE 6 THE RELATED TAX-EXEMPT ORGANIZATION, CHRISTIAN BENEVOLENT ASSOCIATION OF GREATER CINCINNATI, INC. ("CBA"), IS THE SOLE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A CBA, THE MEMBER OF THE FILING ORGANIZATION, HAS THE RIGHT TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE ORGANIZATION'S GOVERNING BODY, WHETHER PERIODICALLY, OR AS VACANCIES ARISE, OR OTHERWISE. FORM 990, PART VI, SECTION A, LINE 7B CBA, THE MEMBER OF THE FILING ORGANIZATION, HAS THE RIGHT TO APPROVE OR RATIFY DECISIONS OF THE ORGANIZATION'S GOVERNING BODY SUCH AS APPROVAL OF THE GOVERNING BODY'S DECISION TO DISSOLVE THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 8B WITH THE EXCEPTION OF THE DEVELOPMENT COMMITTEE, INDIVIDUAL COMMITTEES DO NOT CONTEMPORANEOUSLY DOCUMENT MEETINGS HELD OR WRITTEN ACTIONS UNDERTAKEN DURING THE YEAR. ACTIONS OF THE ANNUAL NOMINATING COMMITTEE ARE DOCUMENTED IN THE GOVERNING BODY'S MINUTES. FORM 990, PART VI, SECTION B, LINE 11 THE CHIEF FINANCIAL OFFICER AND SENIOR ACCOUNTANT REVIEW THE FORM 990 AND THEN WILL PROVIDE ELECTRONIC COPIES OF THE FORM 990 TO ALL BOARD MEMBERS PRIOR TO FILING. MAJOR POINTS OF THE FORM ARE ADDRESSED WITH THE BOARD EITHER VIA EMAIL OR AT THE CLOSEST BOARD MEETING DATE. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND DIRECTORS REVIEW AND SIGN THE CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS. IT IS THE RESPONSIBILITY OF OFFICERS AND DIRECTORS TO DISCLOSE THE EXISTENCE OF A CONFLICT AND SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF THE CONFLICT IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THOSE WITH CONFLICTS ARE SUBJECT TO VOTING AND PARTICIPATION RESTRICTIONS. FORM 990, PART VI, SECTION B, LINE 15A LARRY MONROE, CEO DETERMINES THE EXECUTIVE DIRECTOR'S COMPENSATION THROUGH USE OF COMPARABILITY DATA BY OTHER ORGANIZATIONS' COMPENSATION PAID TO POSITIONS WITH SIMILAR SCOPE OF SERVICE. COMPENSATION DECISIONS ARE DOCUMENTED THROUGH A WRITTEN REVIEW FORM THAT IS USED THROUGHOUT THE FACILITY. THE PROCESS IS REEVALUATED ANNUALLY AND WAS LAST COMPLETED IN 2014. THE BOARD OF DIRECTORS OF A RELATED ORGANIZATION, CHRISTIAN BENEVOLENT ASSOCIATION OF GREATER CINCINNATI, INC., DETERMINES THE CEO'S COMPENSATION THROUGH USE OF REVIEW BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DECISION. THE PROCESS WAS LAST COMPLETED IN 2014. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: MCV HEALTH CARE FACILITIES, INC. HAS AN AUDIT COMMITTEE WHICH OVERSEES AUDIT OF THE FINANCIAL STATEMENTS AND IS INVOLVED IN THE SELECTION OF THE INDEPENDENT ACCOUNTANT WHICH COMPLETES THE AUDIT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. MT HEALTHY CHRISTIAN HOME INC 8097 HAMILTON AVENUE CINCINNATI OH 45231 310714767 RETIREMENT SERVICES OH 501(C)(3) LINE 9 CHRISTIAN BENEVOLENT ASSOCIATION OF GREATER CINCINNATI INC 1 MASON CHRISTIAN VILLAGE INC 8097 HAMILTON AVENUE CINCINNATI OH 45231 311173965 RETIREMENT SERVICES OH 501(C)(3) LINE 9 CHRISTIAN BENEVOLENT ASSOCIATION OF GREATER CINCINNATI INC 1 CHRISTIAN BENEVOLENT ASSOCIATION FOUNDATION 8097 HAMILTON AVENUE CINCINNATI OH 45231 311413825 FUNDRAISING & FINANCIAL SUPPORT FOR CBA OF GREATER CINCINNATI OH 501(C)(3) LINE 11C, III-FI CHRISTIAN BENEVOLENT ASSOCIATION OF GREATER CINCINNATI INC 1 CHRISTIAN BENEVOLENT ASSOCIATION OF GREATER CINCINNATI INC 8097 HAMILTON AVENUE CINCINNATI OH 45231 310675610 MANAGEMENT/SUPPORT SERVICES FOR RELATED TAX-EXEMPT RETIREMENT COMMUNITIES OH 501(C)(3) LINE 7 N/A 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 1 CHRISTIAN BENEVOLENT ASSOCIATION OF GREATER CINCINNATI INC M 1048193 MANAGEMENT AGREEMENT MASON CHRISTIAN VILLAGE INC O 138935 PAYROLL ALLOCATION MASON CHRISTIAN VILLAGE INC L 348575 ALLOCATION OF EXPENSE CHRISTIAN BENEVOLENT ASSOCIATION FOUNDATION C 115230 CASH CHRISTIAN BENEVOLENT ASSOCIATION OF GREATER CINCINNATI INC O 143156 PAYROLL ALLOCATION CHRISTIAN BENEVOLENT ASSOCIATION OF GREATER CINCINNATI INC S 141988 CASH CHRISTIAN BENEVOLENT ASSOCIATION OF GREATER CINCINNATI INC Q 1114906 CASH MASON CHRISTIAN VILLAGE INC P 324928 CASH