2015-11-13T08:59:05-06:00 2014-12-31 381357951 PLANTE & MORAN PLLC 65 E STATE STREET COLUMBUS OH 43215 990 2014-01-01 310675610 CHRISTIAN BENEVOLENT ASSOCIATION OF GREATER CINCINNATI INC CHRI 5139315000 8097 HAMILTON AVENUE CINCINNATI OH 45231 LARRY MONROE CEO 5139315000 2015-11-11 1 BERNIE OSTROWSKI P00366367 6148493000 2014 2016-04-25 22:37:26Z LARRY MONROE 8097 HAMILTON AVENUE CINCINNATI OH 45231 2339942 0 X WWW.CHRISTIANBENEVOLENT.ORG X 1960 OH FOUNDED IN 1960, THE ORGANIZATION IS A NON-PROFIT PROVIDER OF RETIREMENT SERVICES, OFFERING A VARIETY OF LIVING STYLES FROM INDEPENDENT LIVING COTTAGES TO APARTMENTS, ASSISTED LIVING AND SKILLED NURSING. THE ORGANIZATION'S MISSION IS TO DEVELOP COMMUNITIES DESIGNED TO PROVIDE SECURE, QUALITY LIVING IN A CHRISTIAN ENVIRONMENT, DIRECTED ESPECIALLY TO PERSONS IN THEIR RETIREMENT YEARS. THE ORGANIZATION'S MINISTRY SERVES OVER 500 OLDER ADULTS. OUR SERVICES ARE DEDICATED TO THE ENHANCEMENT OF EACH RESIDENT IN AN ENVIRONMENT THAT RECONGNIZES AND PROMOTES PERSONAL DIGNITY. CBA PROVIDES FINANCIAL ASSISTANCE TO QUALIFYING RESIDENTS OF MT. HEALTHY CHRISTIAN VILLAGE AND MASON CHRISTIAN VILLAGE HEALTH CARE FACILITIES IN THE FORM OF A GRANT. THIS ASSISTANCE OR GRANT ENABLES RESIDENTS TO CONTINUE TO RESIDE AT THEIR RESPECTIVE RESIDENCE WITHIN THE COMMUNITIES. 9 9 13 9 0 0 371121 0 2323186 2295927 149 18980 -5550 -619 2688906 2314288 164425 0 0 0 778542 731341 0 0 35097 947279 1156369 1890246 1887710 798660 426578 16416900 16873321 17479409 17509252 -1062509 -635931 SERVING WITH EXCELLENCE REFLECTING JESUS' COMPASSION 0 0 779062 0 2295927 THE ORGANIZATION PROVIDES MANAGEMENT AND SUPPORT SERVICES FOR ITS RELATED TAX-EXEMPT RETIREMENT COMMUNITIES. TOGETHER THESE FACILITIES, LOCATED IN TWO COMMUNITIES IN SOUTHWESTERN OHIO, PROVIDE RESIDENTIAL AND HEALTH CARE SERVICES TO OLDER ADULTS. MANAGEMENT SERVICES PROVIDED INCLUDE, BUT ARE NOT LIMITED TO: ADMINISTRATIVE, FINANCIAL, HUMAN RESOURCES, MARKETING AND DEVELOPMENT FOR THE RELATED TAX-EXEMPT ORGANIZATIONS. SERVICES PROVIDED BY THE RELATED ORGANIATIONS INCLUDE HEALTHCARE, DIETARY, PROGRAM, SOCIAL ACTIVITIES AND PERSONAL NEED SERVICES. LIVING STYLES INCLUDE: INDEPENDENT LIVING IN COTTAGES OR APARTMENTS, ASISSTED LIVING, SKILLED NURSING CARE, SHORT-TERM REHABILITATION AND CARE FOR DEMENTIA/ALZHEIMER'S PATIENTS IN A HOMELIKE ENVIRONMENT. 779062 1 0 0 0 0 0 0 0 0 0 1 0 0 1 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 1 0 0 1 2 0 1 13 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X KIM DOSS 5135212758 8097 HAMILTON AVENUE CINCINNATI OH 45231 R MICK MCLAUGHLIN CHAIR/DIRECTOR 1.00 0.00 X X 0 0 0 MILDRED MERKEL SECRETARY/DIRECTOR 1.00 1.00 X X 0 0 0 THOMAS STURM TREASURER/DIRECTOR 1.00 0.00 X X 0 0 0 ROBERT WALSH VICE CHAIR/DIRECTOR 1.00 1.00 X X 0 0 0 LARRY COLLINS DIRECTOR 1.00 2.00 X 0 0 0 JONATHAN BOWERS DIRECTOR 1.00 0.00 X 0 0 0 KITTY GARNER MEMBER AT LARGE/DIRECTOR 1.00 1.00 X 0 0 0 ROBERT STEVENS DIRECTOR 1.00 1.00 X 0 0 0 DAN OWENS DIRECTOR 1.00 0.00 X 0 0 0 BRIAN GIBBONEY COO 4.00 36.00 X 160764 0 17808 LARRY MONROE CEO 20.00 20.00 X 173222 0 15765 VICKIE BRASHEAR CFO 4.00 36.00 X 16982 0 1605 350968 0 35178 2 0 1 0 PLANTE & MORAN PLLC 27400 NORTHWESTERN HWY SOUTHFIELD MI 48034 AUDITING/ACCOUNTING 109275 1 ADMIN SERVICE FEES 561000 2295927 2295927 2295927 18980 18980 25035 25654 -619 -619 2314288 2295927 0 18361 386146 35178 315871 35097 155687 155687 103543 66193 37350 47604 46690 914 38361 80 38281 10433 10433 148700 148700 90433 90433 20581 20581 138758 4923 133835 84774 84774 24675 24675 1602 1602 589727 589727 36271 36271 10415 10415 1887710 779062 1073551 35097 546479 1032803 299 0 9330 0 15939 17590 173401 107652 76443 65749 15768410 15757179 16416900 16873321 84654 165653 8384929 8170664 9009826 9172935 17479409 17509252 X -1062509 -635931 -1062509 -635931 16416900 16873321 426578 0 X X 0 1 X 1 0 X 236795 257340 332312 371121 1197568 236795 257340 332312 371121 1197568 71311 1126257 139418 138575 378 149 18980 297500 62154 149 24002 86305 1581373 7495640 0.71220 0.63210 X 122901 78779 44122 50500 28873 21627 65749 DEFERRED LOAN COSTS 47429 INVESTMENTS IN AFFILIATES 15709750 15757179 RELATED PARTY PAYABLE 9172935 9172935 X PART X, LINE 2: NO PROVISION HAS BEEN MADE FOR INCOME TAXES SINCE THE ASSOCIATION AND ITS CONTROLLED NOT-FOR-PROFIT ENTITIES ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND ARE CLASSIFIED AS OTHER THAN PRIVATE FOUNDATIONS BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION 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 CONSOLIDATED FINANCIAL STATEMENTS. THE ASSOCIATION IS NOT CURRENTLY UNDER EXAMINATION BY THE INTERNAL REVENUE SERVICE OR ANY STATE OR LOCAL TAX AUTHORITIES. THE ASSOCIATION'S FEDERAL TAX RETURNS FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2011 ARE NO LONGER SUBJECT TO EXAMINATION. X X X X 0 0 0 0 0 0 0 0 0 BRIAN GIBBONEY COO 160764 0 0 0 0 0 2510 0 15298 0 178572 0 0 0 LARRY MONROE CEO 170534 0 2688 0 0 0 2703 0 13062 0 188987 0 0 0 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 RESPONSIBILTY 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 15 THE COMPENSATION POLICY FOR THE CEO AND OFFICERS INCLUDES A REVIEW, OVERSEEN BY THE BOARD OF DIRECTORS OF CBA, 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: CHRISTIAN BENEVOLENT ASSOCIATION 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 411 WESTERN ROW ROAD MASON OH 45040 311173965 RETIREMENT SERVICES OH 501(C)(3) LINE 9 CHRISTIAN BENEVOLENT ASSOCIATION OF GREATER CINCINNATI INC 1 MCV HEALTH CARE FACILITIES INC 411 WESTERN ROW ROAD MASON OH 45040 311257250 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 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 MT HEALTHY CHRISTIAN HOME INC L 938527 MANAGEMENT AGREEMENT MCV HEALTH CARE FACILITIES INC L 1048193 MANAGEMENT AGREEMENT MASON CHRISTIAN VILLAGE INC L 306673 MANAGEMENT AGREEMENT MT HEALTHY CHRISTIAN HOME INC O 89759 PAYROLL ALLOCATION MCV HEALTH CARE FACILITIES INC O 143156 PAYROLL ALLOCATION MASON CHRISTIAN VILLAGE INC R 177601 CASH MT HEALTHY CHRISTIAN HOME INC R 359150 CASH MCV HEALTH CARE FACILITIES INC R 141988 CASH MASON CHRISTIAN VILLAGE INC P 176785 CASH MT HEALTHY CHRISTIAN HOME INC P 636092 CASH MCV HEALTH CARE FACILITIES INC P 1114906 CASH CHRISTIAN BENEVOLENT ASSOCIATION FOUNDATION P 101843 CASH CHRISTIAN BENEVOLENT ASSOCIATION FOUNDATION R 147544 CASH