2015-05-14T16:00:03-05:00 2014-06-30 381357951 PLANTE & MORAN PLLC 65 EAST STATE ST STE 600 COLUMBUS OH 43215 990 2013-07-01 311340918 OHIO PRESBYTERIAN RETIREMENT SERVICES OHIO 6148887800 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 ROBERT B STILLMAN CFO/TREASURER 6148887800 2015-05-14 1 BERNIE OSTROWSKI P00366367 6148493000 2013 2016-03-07 17:11:31Z LAURENCE C GUMINA 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 41084031 0 X WWW.OPRS.ORG X 1991 OH SEE SCHEDULE OOHIO PRESBYTERIAN RETIREMENT SERVICES IS THE PARENT ORGANIZATION OF OPRS COMMUNITIES (OPRSC), OHIO PRESBYTERIAN RETIREMENT SERVICES FOUNDATION (OPRSF), AND SENIOR INDEPENDENCE (SI). 15 14 0 14 0 0 0 0 0 0 0 5213505 0 0 0 5213505 0 0 0 0 0 0 0 0 0 0 589762 0 589762 0 4623743 1330180 0 0 1577604 1330180 -1577604 X SEE SCHEDULE OOHIO PRESBYTERIAN RETIREMENT SERVICES IS THE PARENT ORGANIZATION OF OPRSC, OPRSF, AND SI. ITS PRIMARY EXEMPT PURPOSE IS TO PLAN, DIRECT, AND OVERSEE THE FUNCTIONS OF OPRSC, OPRSF, AND SI, ALL OF WHICH ARE ORGANIZATIONS EXEMPT UNDER IRC SECTION 501(C)(3). 0 0 0 0 0 PARENT COMPANY OF OPRS COMMUNITIES, OHIO PRESBYTERIAN RETIREMENT SERVICES FOUNDATION, AND SENIOR INDEPENDENCE. 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 0 0 0 OH X ROBERT B STILLMAN 6148887800 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 LAURENCE C GUMINA PRESIDENT/CEO 5.00 35.00 X X 0 448961 21415 MARY HARVEY DIRECTOR/CHAIR 2.00 2.00 X X 0 0 0 WILLIAM C LEITER DIRECTOR/ASSISTANT TREASURER 2.00 2.00 X X 0 0 0 JOHN A PETERSON DIRECTOR/ASSISTANT SECRETARY 2.00 2.00 X X 0 0 0 STEVEN JOHNSTON DIRECTOR/VICE CHAIR/SYNOD REP. 2.00 2.00 X X 0 0 0 JUDITH BRIGGS DIRECTOR 2.00 0.00 X 0 0 0 AMY J ROSCOE DIRECTOR 2.00 2.00 X 0 0 0 DENNIS SHERRY DIRECTOR 2.00 0.00 X 0 0 0 BILL DIGREZIO DIRECTOR 2.00 0.00 X 0 0 0 DONALD HOFFMAN DIRECTOR 2.00 2.00 X 0 0 0 ERIC SMITH DIRECTOR 2.00 2.00 X 0 0 0 TED KARCHNER RESIDENT REPRESENTATIVE 2.00 2.00 X 0 0 0 RICHARD A KRIEGER DIRECTOR 2.00 2.00 X 0 0 0 BARBARA E RILEY DIRECTOR 2.00 2.00 X 0 0 0 KATHLEEN TUTTLE DIRECTOR 2.00 2.00 X 0 0 0 ROBERT STILLMAN TREASURER/CFO 5.00 35.00 X 0 171656 14873 KENNETH KEMPER FORMER OFFICER 0.00 40.00 X 0 312662 33351 0 933279 69639 0 1 1 0 0 1180113 1180113 39903918 35870526 4033392 4033392 4033392 5213505 0 0 5213505 589762 589762 589762 0 589762 0 979180 0 351000 0 1330180 0 0 0 0 1577604 0 1577604 X 1330180 -1577604 1330180 -1577604 1330180 0 X 4623743 -1537458 -5994069 X 0 1 X 1 0 X X X 0 0 0 OPRS COMMUNITIES 344429863 9 1 1 1 0 SENIOR INDEPENDENCE 272564811 9 1 1 1 0 2 0 PART I, LINE 11H: OHIO PRESBYTERIAN RETIREMENT SERVICES PROVIDES MANAGERIAL AND EXECUTIVE SUPPORT TO OPRS COMMUNITIES AND SENIOR INDEPENDENCE. ACTUAL SUPPORT PROVIDED TO OPRS COMMUNITIES AND SENIOR INDEPENDENCE COMES DIRECTLY FROM OPRS FOUNDATION, A TAX EXEMPT RELATED PARTY THAT OHIO PRESBYTERIAN RETIREMENT SERVICES IS THE SOLE MEMBER. 0 INTERCOMPANY PAYABLE 1406766 RISK MANAGEMENT LIABILITY 170838 1577604 X PART X, LINE 2: ACCOUNTING STANDARDS REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CORPORATION AND RECOGNIZE A TAX LIABILITY IF THE CORPORATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT ANALYZED THE TAX POSITIONS TAKEN BY THE CORPORATION PERTAINING TO ANY INFORMATIONAL OR TAX RELATED FORMS REQUIRED TO FILE WITH THE IRS OR OTHER TAXING AUTHORITIES AND CONCLUDED THAT THERE WERE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS AS OF JUNE 30, 2014 AND 2013. THE NON-PROFIT CORPORATIONS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO EXAMINATIONS BY ANY TAXING AUTHORITIES FOR YEARS PRIOR TO 2011. X 1 1 0 0 0 0 0 0 0 0 0 LAURENCE C GUMINA PRESIDENT/CEO 0 376398 0 72293 0 270 0 4008 0 17407 0 470376 0 0 ROBERT STILLMAN TREASURER/CFO 0 171469 0 0 0 187 0 0 0 14873 0 186529 0 0 KENNETH KEMPER FORMER OFFICER 0 273757 0 36619 0 2286 0 15706 0 17645 0 346013 0 0 PART I, LINE 1A PAYMENTS FOR HEALTH CLUB ARE PAID FOR EVERY CORPORATE EMPLOYEE WHO ENROLLS IN A QUALIFYING HEALTH CLUB. THERE ARE PARAMETERS SET FOR PAYING A % AND A CEILING AMOUNT. THEY ARE PAID FOR OFFICERS WHO ARE EMPLOYEES, NOT BOARD MEMBERS. THEY ARE TREATED AS TAXABLE COMPENSATION. PART I, LINE 3: THE ORGANIZATION ESTABLISHES THE COMPENSATION POLICY BUT THE COMPENSATION IS PAID FROM A RELATED ORGANIZATION. THE POLICY USED THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL (LAURENCE C. GUMINA): -COMPENSATION COMMITTEE -INDEPENDENT COMPENSATION CONSULTANT -FORM 990 OF OTHER ORGANIZATIONS -COMPENSATION SURVEY OR STUDY -APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART VI, SECTION B, LINE 11 AFTER MANAGEMENT PERFORMS A DETAILED REVIEW OF THE DRAFT 990, THE ORGANIZATION DELEGATES THE REVIEW OF THE 990 TO A BOARD MEMBER WITH SUFFICIENT EXPERIENCE TO EVALUATE THE CONTENT CONTAINED THEREIN. THE MEMBER THEN REPORTS HIS REVIEW FINDINGS TO THE BOARD AND FINANCE COMMITTEE. A DRAFT OF THE FORM 990 IS POSTED TO THE ONLINE BOARD PORTAL PRIOR TO FILING AND EACH BOARD MEMBER IS GRANTED ACCESS TO REVIEW AND COMMENT. THE FINAL ISSUED FORM 990 IS ALSO POSTED TO THE BOARD PORTAL. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD INQUIRES ABOUT CONFLICTS PRIOR TO EACH MEETING. ANNUALLY A WRITTEN DISCLOSURE IS CIRCULATED. IN ORDER TO CONTINUE SERVING, A MEMBER MUST COMPLETE THE WRITTEN DISCLOSURE. THE CORPORATE SECRETARY IS RESPONSIBLE FOR DETERMINING IF A CONFLICT OF INTEREST EXISTS. IF A CONFLICT OF INTEREST ARISES OR IS DISCOVERED, THE INDIVIDUAL WITH THE CONFLICT MUST EITHER RESOLVE THE CONFLICT OF INTEREST OR MUST NOT SERVE IN THE MATTER WHICH GIVES RISE TO THE CONFLICT. ANY MEMBERS INVOLVED IN A VOTING MATTER MUST RECUSE THEMSELVES, IE, NOT VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 OHIO PRESBYTERIAN RETIREMENT SERVICES (OPRS) CHIEF HUMAN RESOURCES OFFICER IN CONJUNCTION WITH THE OPRS EXECUTIVE COMPENSATION AND EVALUATION COMMITTEE (ECEC) OF THE BOARD OVERSEE THE COMPENSATION OF THE EXECUTIVE LEADERSHIP PERSONNEL. THE ECEC IS COMPRISED OF KEY BOARD MEMBERS WHO INCLUDE THE BOARD CHAIR FROM EACH SUBSIDIARY BOARD, THE BOARD CHAIR FROM THE OPRS PARENT BOARD, THE FINANCE, AUDIT, ETHICS & COMPLIANCE COMMITTEE CHAIR AND THE HUMAN RESOURCES COMMITTEE CHAIR. THE ECEC IS GOVERNED BY A CHARTER AND MEETS REGULARLY. RESOURCES USED BY THE ECEC INCLUDE MARKET SURVEYS AVAILABLE THROUGH HEALTHCARE, LONG-TERM CARE, HOSPICE AND HOME HEALTH DATA COLLECTION CLEARINGHOUSES, CONSULTANTS SUCH AS AON HEWITT AND OTHER AVAILABLE RESOURCES THAT ARE IN COMPLIANCE WITH ANTI-TRUST REGULATIONS. DECISIONS INVOLVING EXECUTIVE LEADERSHIP PAY IS DISCUSSED AND APPROVED DURING EXECUTIVE SESSIONS OF THE OPRS PARENT BOARD MEETINGS. THIS PROCESS IS UPDATED ANNUALLY AND REVIEWED THROUGHOUT THE YEAR DURING QUARTERLY MEETINGS. THE CEO, EXECUTIVE OFFICERS (EXCLUDING THE FOUNDATION PRESIDENT), AND KEY EMPLOYEES ARE PAID FROM AND RECEIVE W-2'S FROM OPRS COMMUNITIES, AND ARE SUBJECT TO THE ABOVE PROCESS, HOWEVER THE INSTRUCTIONS FROM THE IRS FOR FORM 990, PART VI, SECTION B, LINES 15A AND 15B REQUIRE QUESTIONS TO BE ANSWERED NO IF THE REPORTING ORGANIZATION DOES NOT ACTUALLY TECHNICALLY PAY THE EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE PROVIDED UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9: BOOK ENTRY TO CLOSE OUT CUMULATIVE INTERCOMPANY ACCOUNTS TO NET ASSETS -5,994,069. OHIO PRESBYTERIAN RETIREMENT SERVICES FOUNDATION 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 311166164 SUPPORT OH 501(C)(3) LINE 11B, II OHIO PRESBYTERIAN RETIREMENT SERVICES 1 OPRS COMMUNITIES 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 344429863 ADULT CARE OH 501(C)(3) LINE 9 OHIO PRESBYTERIAN RETIREMENT SERVICES 1 VINEYARD CONDOMINIUM ASSOCIATION 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 262702410 MANAGEMENT OH 501(C)(4) N/A OPRS COMMUNITIES 1 SENIOR INDEPENDENCE 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 272564811 ADULT CARE OH 501(C)(3) LINE 9 OHIO PRESBYTERIAN RETIREMENT SERVICES 1 OPRS DEVELOPMENT CORPORATION 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 311166160 INACTIVE OH N/A C 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0