2015-03-11T17:29:12-05:00 2014-04-30 HW&CO 23240 Chagrin Blvd Suite 700 Cleveland OH 441225450 990 2013-05-01 340714356 The AM McGregor Home % LINA PAJARILLAGA AMMC 2168518200 14900 Private Drive Suite East Cleveland OH 44112 ANN M CONN CHIEF FINANCIAL OFFICER 2168518200 2015-03-11 true Joseph C Sbrocco CPA P00069069 2168518200 2013 2016-02-25 16:41:14Z ANN CONN 14900 PRIVATE DRIVE EAST CLEVELAND OH 44112 49017482 false X www.mcgregoramasa.org X 1904 OH THE MCGREGOR HOME EXISTS TO PROVIDE A SUPERIOR RESIDENCE IN EAST CLEVELAND FOR INDIVIDUALS IN NEED TO AGE SUCCESSFULLY IN "A PLACE THEY CALL HOME." 11 11 376 225 0 552392 533415 14823042 15152250 3618358 5468752 -8431 -16215 18985361 21138202 5000 0 0 0 9107037 9065183 0 0 0 11153883 11316291 20265920 20381474 -1280559 756728 118523925 119980305 53207302 50478142 65316623 69502163 THE MCGREGOR HOME EXISTS TO PROVIDE A SUPERIOR RESIDENCE IN EAST CLEVELAND FOR INDIVIDUALS IN NEED TO AGE SUCCESSFULLY IN "A PLACE THEY CALL HOME." false false 18445680 15152250 PROVIDED 66,698 RESIDENT DAYS OF CARE DURING THE YEAR. SERVED THE ELDERLY IN THE CITY OF EAST CLEVELAND, OHIO WITH DIGNIFIED CARE IN GRACIOUS SURROUNDINGS. OFFERED LIVING ARRANGEMENTS FROM ASSISTED CARE TO NURSING PLUS A UNIT DESIGNED TO SERVE THE SPECIAL NEEDS OF MEMORY IMPAIRED RESIDENTS AND A TEMPORARY CARE PROGRAM. PROVIDED NO-COST OR REDUCED COST CARE TO RESIDENTS WHO MEET CERTAIN SPECIFIED CRITERIA UNDER ITS CHARITY CARE POLICY. OFFERED A STIMULATING VARIETY OF SOCIAL ACTIVITIES AND CULTURAL PROGRAMS TO ITS RESIDENTS. PROVIDED A SAFE AND SECURE ENVIRONMENT WHILE MAXIMIZING THE RESIDENTS' INDEPENDENCE AND SELF-ESTEEM. ALSO, PROVIDED AN IDEAL ENVIRONMENT FOR A FULL AND HAPPY LIFESTYLE. 18445680 true true false false false false false false true true true false false true true false true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false true true true false false true 24 0 true 376 true false false false false false false false false false false X 11 11 true true false false true false false true true false false true true true true false true true true false OH X LINA PAJARILLAGA 2168518200 14900 PRIVATE DRIVE EAST CLEVELAND OH 44112 X DAVID N SMITH TREASURER 1.0 X X 0 0 0 JANE K MEYER DIRECTOR 1.0 X 0 0 0 ROBERTA R MCNAMARA CHAIRMAN 1.0 X X 0 0 0 HUMBERTO SANCHEZ DIRECTOR 1.0 X 0 0 0 MEGAN MCNAMARA DIRECTOR 1.0 X 0 0 0 DIANA LYNN MORRIS DIRECTOR 1.0 X 0 0 0 JOHN MOODY DIRECTOR 1.0 X 0 0 0 KIM REYNOLDS DIRECTOR 1.0 X 0 0 0 D KIRK NEISWANDER DIRECTOR 1.0 X 0 0 0 COLLEEN SWEENEY DIRECTOR 1.0 X 0 0 0 ANTHONY KUHEL JR DIRECTOR 1.0 X 0 0 0 R ROBERTSON HILTON PRESIDENT/CEO 4.0 36.0 X 274948 0 13465 ANN M CONN ASST TREASURER/CFO 12.0 28.0 X 152690 13865 Stephanie Morley SECRETARY/COO 24.0 16.0 X 8077 103850 298 TANGI MCCOY CEO - MCGREGOR PACE 40.0 X 152952 0 15621 588667 103850 43249 3 false true false GENESIS REHABILITATION SERVICES 101 EAST STATE STREET KENNETT SQUARE PA 19348 THERAPY SERVICES 1532876 MORRISON MANAGEMENT SPECIALISTS 5801 PEACHTREE DUNWOODY ROAD ATLANTA GA 30342 DINING SERVICES 1204784 ELDERCARE SERVICES PO BOX 563 ORANGE CT 06477 CONSULTING 125132 LEGG MASON CO LLC 600 VINE STREET CINCINNATI OH 45202 CONSULTING 121428 EVERGREEN COOPERATIVE LAUNDRY 540 EAST 105TH STREET CLEVELAND OH 44108 LAUNDRY SERVICE 120192 5 533415 533415 RESIDENT SERVICES 623000 15152250 15152250 15152250 1501100 1501100 0 0 10075 26290 -16215 0 -16215 -16215 31820642 27593566 259424 4227076 -259424 3967652 3967652 0 0 0 0 21138202 15152250 5452537 0 0 0 0 0 0 7643886 7155824 488062 115325 111687 3638 524507 518939 5568 781465 741891 39574 742364 742364 30778 30778 0 0 0 190238 190238 2029554 1951451 78103 104991 2500 102491 116958 5929 111029 0 0 667866 667866 5057 141 4916 0 10589 2900 7689 2267104 2267104 0 2168052 2115557 52495 54938 46697 8241 MEDICAL & OTHER SUPPLIES 1552179 1546663 5516 0 STATE MEDICAID BED TAX 648502 648502 SUSAN P ARTER FUND 285183 285183 MAINTENANCE 262606 223945 38661 179332 152901 26431 20381474 18445680 1935794 0 3600 3600 653318 1002682 0 0 2782276 2641609 0 0 0 0 4225000 3075000 0 0 83785 114577 66407670 21621057 46444789 44786613 56436346 59587684 0 0 0 0 1049606 1459837 6845205 7308703 118523925 119980305 1988730 2007178 0 0 0 0 39150000 39150000 35774 32569 0 0 0 6984391 0 0 12032798 2304004 53207302 50478142 X 56078408 60150898 815776 888826 8422439 8462439 65316623 69502163 118523925 119980305 X 756728 711064 2717748 X false true X true false X 538848 569805 516321 552392 533415 2710781 14470966 14812840 14391173 14823042 15152250 73650271 0 0 0 15009814 15382645 14907494 15375434 15685665 76361052 0 0 0 76361052 1814265 1808566 1717735 1613935 1501100 8455601 0 1814265 1808566 1717735 1613935 1501100 8455601 0 0 16824079 17191211 16625229 16989369 17186765 84816653 0.90031 0.89323 0.09969 0.10677 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 4102439 4102439 4102439 4102439 4102439 4102439 4102439 4102439 4102439 4102439 1.00000 false false 363274 363274 59635974 17333763 42302211 4532812 3447866 1084946 1875610 839428 1036182 44786613 INTEREST REC,LIFE INS & ANN'TY 217008 BENEFICIAL INTEREST IN TRUSTS 4360000 RELATED PARTY RECEIVABLE 2731695 7308703 0 TENANT SECURITY DEPOSITS 23333 ACCRUED PENSION LIABILITY 2280671 2304004 24403066 711064 2744038 3455102 20947964 190238 190238 21138202 20217526 26290 26290 20191236 190238 190238 20381474 SCHEDULE D, PART XI, #2D OTHER REVENUE GAIN ON DEBT EXTINGUISHMENT/SWAP AGREEMENT CANCELLATION - $2,567,398. CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUSTS - $40,000. CHANGE IN UNRECOGNIZED PENSION OBLIGATION - $110,350. RENTAL EXPENSES - $26,290. SCHEDULE D, PART XII, #2D OTHER EXPENSES RENTAL EXPENSES - $26,290. SCHEDULE D, PART V, #4 INTENDED USES OF ENDOWMENT FUNDS THE HOME HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE HOME MUST HOLD IN PERPETUITY. UNDER THIS POLICY, AS APPROVED BY THE HOME'S BOARD, THE ENDOWMENT ASSETS ARE INVESTED IN A MANNER THAT IS INTENDED TO PRODUCE RESULTS THAT EXCEED THE PRICE AND YIELD RESULTS OF VARIOUS MARKET INDICES BASED ON TYPE OF INVESTMENTS WHILE ASSUMING A MODERATE LEVEL OF INVESTMENT RISK. ACTUAL RETURNS IN ANY GIVEN YEAR MAY VARY FROM THESE INDICES. TO SATISFY ITS LONG-TERM RATE-OF-RETURN OBJECTIVES, THE HOME RELIES ON A TOTAL RETURN STRATEGY IN WHICH INVESTMENT RETURNS ARE ACHIEVED THROUGH BOTH CAPITAL APPRECIATION (REALIZED AND UNREALIZED) AND CURRENT YIELD (INTEREST AND DIVIDENDS). THE HOME TARGETS A DIVERSIFIED ASSET ALLOCATION THAT PLACES A GREATER EMPHASIS ON EQUITY-BASED INVESTMENTS TO ACHIEVE ITS LONG-TERM RETURN OBJECTIVES WITHIN PRUDENT RISK CONSTRAINTS. SINCE THE DONOR HAS NOT RESTRICTED THE USE OF INVESTMENT INCOME (INTEREST AND DIVIDEND, REALIZED AND UNREALIZED GAINS AND LOSSES) ON THE DONOR-RESTRICTED ENDOWMENT FUNDS, THE HOME UTILIZES THOSE EARNINGS IN THEIR OPERATIONS WHICH ARE INCLUDED IN UNRESTRICTED NET ASSETS. IN ESTABLISHING THIS POLICY, THE HOME CONSIDERED THE LONG-TERM EXPECTED RETURN ON ITS ENDOWMENT. THIS IS CONSISTENT WITH THE HOME'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY, AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS. SCHEDULE D, PART IV, #2A RESIDENT SECURITY DEPOSIT TRUST ACCOUNT AS REQUIRED BY HUD, RESIDENT SECURITY DEPOSITS ARE HELD IN TRUST IN AN ESCROW ACCOUNT. THE ESCROW ACCOUNTS ARE LISTED ON THE BALANCE SHEET OF FORM 990, PART X, LINE 21 AS ESCROW ACCOUNT LIABILITIES. X X X X false true false false false false false false false R ROBERTSON HILTON PRESIDENT/CEO 274948 0 0 0 0 0 6129 0 7336 0 288413 0 0 0 ANN M CONN ASST TREASURER/CFO 152690 0 0 4373 9492 166555 0 TANGI MCCOY CEO - MCGREGOR PACE 152952 0 0 0 0 0 6129 0 9492 0 168573 0 0 0 schedule j, PART I, #4B R. ROBERTSON HILTON $21,500. A COUNTY OF CUYAHOGA OHIO 346000817 232264HE4 2014-04-24 39150000 REFUNDED ISSUE - 2009 and 2010 false false false A 0 0 39150000 0 0 39150000 0 0 0 0 0 0 2005 true false true true A false false false false 0 false false false true A false false false false true false 0 0 false false A false PAGE 6, PART VI, SECTION C, #19 DOCUMENTS AVAILABLE TO PUBLIC THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S BUSINESS OFFICE. PAGE 6, PART VI, SECTION B, #12C MONITOR AND ENFORCE CONFLICT OF INTEREST POLICY THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE POLICIES BY COMPLETING ANNUAL CONFLICT QUESTIONNAIRES. PAGE 6, PART VI, SECTION B, #15A & 15B PROCESS FOR DETERMINING COMPENSATION THE ORGANIZATION DETERMINES COMPENSATION FOR OFFICERS AND KEY EMPLOYEES BY HAVING A COMPENSATION SURVEY COMPLETED EVERY THREE YEARS VIA THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE THEN VOTES ON A THREE YEAR CONTRACT AND THE PERCENTAGE OF SALARY INCREASE. THESE PROCESSES ARE DOCUMENTED AT THE TIME THE DECISIONS ARE MADE. PAGE 6, PART VI, SECTION A, #6 MEMBER CLASSES THE MEMBERSHIP OF THE CORPORATION AT ANY TIME SHALL CONSIST OF TWO CLASSES: VOTING MEMBERS AND NONVOTING MEMBERS. VOTING MEMBERS SHALL BE COMPRISED OF THE INDIVIDUALS WHO FROM TIME TO TIME ARE SERVING AS THE VOTING DIRECTORS OF THE CORPORATION. NONVOTING MEMBERS SHALL CONSIST OF THOSE INDIVIDUALS ELECTED BY THE BOARD OF DIRECTORS WHO ARE INTERESTED IN SUPPORTING THE CHARITABLE ENDEAVORS OF THE CORPORATION AND WHO MEET THE QUALIFICATIONS FOR NONVOTING MEMBERSHIP ESTABLISHED FROM TIME TO TIME BY THE BOARD. NONVOTING MEMBERS SHALL INCLUDE ALL THOSE INDIVIDUALS WHO HOLD THE TITLE OF MEMBER OF THE CORPORATION, EXCEPT FOR THOSE INDIVIDUALS then SERVING AS DIRECTORS. NONVOTING MEMBERS SHALL NOT BE ENTITLED TO VOTE, AND THEY SHALL NOT BE COUNTED FOR QUORUM PURPOSES. PAGE 6, PART VI, SECTION A, #2 FAMILY OR BUSINESS RELATIONSHIP ROBERTA R MCNAMARA AND DR MEGAN MCNAMARA - FAMILY RELATIONSHIP PAGE 6, PART VI, SECTION B, #11B FORM 990 REVIEW PROCESS THE RETURNS ARE PREPARED BY AN OUTSIDE CPA AND THEN REVIEWED BY THE CFO. THE FORM 990 IS THEN DISTRIBUTED VIA EMAIL TO THE BOARD OF DIRECTORS FOR THEIR REVIEW IN ADVANCE OF THE FILING WITH THE IRS. PAGE 6, PART VI, SECTION A, #3 DELEGATE CONTROL OVER MANAGEMENT DUTIES SUBJECT TO THE TERMS AND CONDITIONS OF A MANAGEMENT AGREEMENT, THE AM MCGREGOR GROUP (A RELATED TAX-EXEMPT ORGANIZATION) AGREES TO PROVIDE THE AM MCGREGOR HOME WITH MANAGEMENT AND ADMINISTRATIVE SERVICES TO ENHANCE THE EFFICIENT AND EFFECTIVE OPERATION OF THE AM MCGREGOR HOME'S CHARITABLE PROGRAMS. THE SERVICES SHALL INCLUDE, BUT ARE NOT LIMITED TO, THE FOLLOWING ACTIVITIES: (A) FURNISHING OR ARRANGING FOR FINANCIAL SERVICES, SUCH AS ACCOUNTING, AUDITING, AND TAX REPORTING SERVICES; (B) PROVIDING MANAGEMENT INFORMATION SERVICES, INCLUDING BUDGET ANALYSIS AND OTHER MANAGEMENT INFORMATION NEEDS; (C) ASSISTING THE AM MCGREGOR HOME WITH THE DEVELOPMENT, EVALUATION, AND IMPLEMENTATION OF PLANS OPTIMIZING THE USE OF ITS FACILITIES; (D) ASSISTING THE AM MCGREGOR HOME WITH THE OVERALL DIRECTION OF ITS STRATEGIES FOR SENIOR CARE; (E) MAKING ITS CHIEF EXECUTIVE OFFICER AVAILABLE TO SERVE AS THE COMPLIANCE OFFICER OF THE AM MCGREGOR HOME AND TO SUPERVISE THE IMPLEMENTATION OF COMPLIANCE PROGRAMS AND RELATED INITIATIVES; (F) ASSISTING THE AM MCGREGOR HOME IN ESTABLISHING COMPREHENSIVE PERFORMANCE OBJECTIVES FOR THE NURSING HOME ADMINISTRATOR, CHIEF FINANCIAL OFFICER, AND OTHER SENIOR MANAGEMENT STAFF OF THE AM MCGREGOR HOME; AND (G) PROVIDING SUCH OTHER MANAGEMENT AND ADMINISTRATIVE SUPPORT AS NECESSARY FOR THE CONDUCT OF THE AM MCGREGOR HOME'S CHARITABLE ACTIVITIES. PAGE 7, PART VII, SECTION A, #1A, COLUMN (B) ALLOCATION OF HOURS WORKED HOURS WORKED PER WEEK ARE ALLOCATED BETWEEN THE FILING ORGANIZATION AND RELATED ORGANIZATION AS FOLLOWS FOR THE INDIVIDUALS LISTED WITHIN PART VII: R. ROBERTSON HILTON - TOTAL HOURS PER WEEK = 40, SPLIT: A.M. MCGREGOR HOME - 4 HRS MCGREGOR INDEPENDENT SENIOR HOUSING - 2 HRS THE MCGREGOR FOUNDATION - 16 HRS MCGREGOR AT OVERLOOK - 2 HRS THE MCGREGOR GROUP - 12 HRS MCGREGOR PACE - 4 HRS ANN M. CONN - TOTAL HOURS PER WEEK = 40, SPLIT: A.M. MCGREGOR HOME - 12 HRS MCGREGOR INDEPENDENT SENIOR HOUSING - 2 HRS THE MCGREGOR FOUNDATION - 8 HRS MCGREGOR AT OVERLOOK - 2 HRS THE MCGREGOR GROUP - 12 HRS MCGREGOR PACE - 4 HRS STEPHANIE MORLEY - TOTAL HOURS PER WEEK = 10, SPLIT: A.M. MCGREGOR HOME - 24 HRS MCGREGOR AT OVERLOOK - 16 HRS TANGI MCCOY - TOTAL HOURS PER WEEK = 40, SPLIT: MCGREGOR PACE - 40 HRS PAGE 12, PART XI, #9 RECONCILIATION OF NET ASSETS GAIN ON DEBT EXTINGUISHMENT/SWAP AGREEMENT CANCELLATION - $2,567,398. CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUSTS - $40,000. CHANGE IN UNRECOGNIZED PENSION OBLIGATION - $110,350. THE MCGREGOR GROUP 14900 PRIVATE DRIVE EAST CLEVELAND OH 44112 352166844 SUPPORT ORG OH 501(C)(3) 11B-TYPE II NA false THE MCGREGOR INDEPENDENT SENIOR HOUSING 14900 PRIVATE DRIVE EAST CLEVELAND OH 44112 364545139 SNR HOUSING OH 501(C)(3) 9 MCGREGOR HM true THE MCGREGOR FOUNDATION 14900 PRIVATE DRIVE EAST CLEVELAND OH 44112 352166848 grant making OH 501(C)(3) PF na false MCGREGOR AT OVERLOOK 2187 OVERLOOK ROAD CLEVELAND OH 44106 900506109 HEALTHCARE OH 501(C)(3) 9 MCGREGOR HM true MCGREGOR PACE 2373 EUCLID HEIGHTS BLVD CLEVELAND HTS OH 44106 311495382 HEALTHCARE OH 501(C)(3) 9 overlook true AM MCGREGOR CONDOMINUIM 14900 PRIVATE DRIVE EAST CLEVELAND OH 44112 201062062 CONDO ASSOC OH C CORP false false false true false false false false false false false true false true false false true false mcgregor pace d 2000000 fmv mcgregor at overlook d 2641705 fmv THE MCGREGOR INDEPENDENT SENIOR HOUSING O 69677 FMV MCGREGOR AT OVERLOOK O 55208 FMV MCGREGOR PACE O 164573 FMV