2014-05-09T11:46:42-05:00 2013-06-30 381357951 PLANTE & MORAN PLLC 65 E STATE STREET SUITE 600 COLUMBUS OH 43215 990 2012-07-01 311166164 OHIO PRESBYTERIAN RETIREMENT SERVICES FOUNDATION OHIO 6148887800 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 LAURENCE C GUMINA 6148887800 2014-05-08 1 BERNIE OSTROWSKI P00366367 6148493000 2012 2015-11-30 17:44:51Z LAURENCE C GUMINA 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 16333920 0 X WWW.OPRSFOUNDATION.ORG X 1986 OH SEE SCHEDULE OOPRS FOUNDATION'S MISSION IS TO PARTNER WITH DONORS TO PROVIDE CHARITABLE SUPPORT FOR THE PEOPLE, PROJECTS AND PROGRAMS OF OPRS. 20 19 23 21 0 0 9289429 5510555 0 0 1773316 2879766 37 0 11062782 8390321 3797329 0 0 0 1654726 1717268 0 0 1883129 4649914 1473844 10101969 3191112 960813 5199209 60764787 67719139 3306281 4214630 57458506 63504509 X SUPPORT THE OLDER ADULT SERVICES PROVIDED BY OPRS COMMUNITIES AND SENIOR INDEPENDENCE BY NURTURING A PHILANTHROPIC ENVIRONMENT THAT FOSTERS GENEROSITY, VOLUNTEER INVOLVEMENT, DONOR RELATIONS AND STEWARDSHIP. 0 0 0 0 0 SEE SCHEDULE ODIGNITY AND SECURITY FOR OLDER ADULTS, THE OPRS FOUNDATION FULFILLS THE FUNDRAISING AND INVESTMENT RESPONSIBILITIES OF OPRS COMMUNITIES AND SENIOR INDEPENDENCE.THE FOUNDATION CURRENTLY SERVES:BRECKENRIDGE VILLAGECAPE MAY RETIREMENT VILLAGEDOROTHY LOVE RETIREMENT COMMUNITYLAKE VISTA OF CORTLANDLLANFAIR RETIREMENT COMMUNITYMOUNT PLEASANT RETIREMENT VILLAGEPARK VISTA RETIREMENT COMMUNITYROCKYNOL RETIREMENT COMMUNITYSWAN CREEK RETIREMENT VILLAGEWESTMINSTER-THURBER COMMUNITYTHE VINEYARD ON CATAWBASENIOR INDEPENDENCE (7 REGIONAL SITES)LIFE CARETHE LIFE CARE COMMITMENT HELPS ASSURE OPRSC RESIDENTS THAT THEY WILL ALWAYS HAVE A HOME IN OUR COMMUNITIES EVEN IF - IN GOOD FAITH - THEY RUN OUT OF THE FUNDS MEANT TO SEE THEM THROUGH. OPRSC HAS LIVED UP TO THIS COMMITMENT SINCE ITS FOUNDING IN 1922.PROGRAM SUPPORTDONORS MAY CONTRIBUTE TO SPECIFIC PROGRAMS OF SPECIAL INTEREST THAT ARE CARRIED OUT BY OPRS OR ANY OF ITS RELATED ORGANIZATIONS. SOME OF THE LARGEST SPECIAL PROGRAMS ARE:SENIOR INDEPENDENCETHE CENTRAL GOAL OF SENIOR INDEPENDENCE IS TO HELP OLDER ADULTS REMAIN INDEPENDENT. TO ACCOMPLISH THIS, SENIOR INDEPENDENCE HAS A FULL RANGE OF HOME AND COMMUNITY-BASED SERVICES OFFERED TO OLDER ADULTS IN OUR RESIDENT POPULATION, AS WELL AS THOSE IN THE GREATER COMMUNITY, WHO NEED SOME HELP IN ORDER TO LIVE INDEPENDENTLY. GIFT SUPPORT PROVIDES ASSISTANCE FOR A VARIETY OF SERVICES, INCLUDING ADULT DAY CARE, HOME HEALTH CARE, TRANSPORTATION, PERSONAL CARE AND HOSPICE. GIFTS ALSO CAN BE DESIGNATED FOR CAPITAL IMPROVEMENTS FOR THE PURCHASE OF NEW EQUIPMENT AND RENOVATION OF FACILITIES, AND GIFTS TO ENDOWMENT MAY BE DESIGNATED HELP TO PROVIDE ANNUAL INCOME FOR HOME AND COMMUNITY-BASED SERVICES THROUGHOUT THE STATE. SPIRITUAL LIFE PROGRAMANOTHER IMPORTANT PART OF THE OPRSC MISSION IS TO ENHANCE THE SPIRITUAL LIVES OF ITS RESIDENTS. NINE OF OUR ELEVEN CAMPUSES HAVE ON-SITE CHAPLAINS ON STAFF, AND MOST COMMUNITIES HAVE THEIR OWN CHAPELS. CHARITABLE SUPPORT HELPS SPIRITUAL LIFE PROGRAMS SERVE MORE RESIDENTS AND THEIR FAMILIES, DEVELOP ADDITIONAL TRAINING FOR STAFF, AND CREATE SPECIAL PROGRAMS THAT CARRY OUT A VARIETY OF SPECIALIZED MINISTRIES.CAPITAL SUPPORTCAPITAL PROJECTS FOR CAMPUS AND COMMUNITY-BASED SERVICES INCLUDE ONGOING RENOVATIONS OF CURRENT FACILITIES, AND THE DEVELOPMENT OF WELLNESS CENTERS AND SPECIAL CARE UNITS, AMONG MANY OTHER ACTIVITIES. THE FOUNDATION HELPS MEET SOME OF OPRSC'S LARGER CAPITAL NEEDS THROUGH CAMPAIGNS THAT SUPPORT SPECIFIC OPRSC PROJECTS.ENDOWMENT SUPPORTMANY DONORS WANT TO ENSURE THAT THE PROGRAMS THEY SUPPORT NOW WILL BE AVAILABLE FOR OLDER ADULTS IN THE YEARS TO COME. ENDOWMENT FUNDS ARE PERMANENTLY INVESTED TO PROVIDE INCOME FOR THE LONG-TERM BENEFIT OF OPRSC. DONORS MAY DIRECT THEIR GIFTS TO A SPECIFIC FUND AT A CAMPUS OR SI LOCATION. ONLY THE INCOME FROM AN ENDOWMENT FUND CAN BE USED, LEAVING THE PRINCIPAL THAT IS INVESTED PERMANENTLY TO SUPPORT THE DONOR'S SELECTED PURPOSE. INVESTMENT/ASSET GROWTHTHE FOUNDATION'S OVERALL ASSETS FOR FISCAL YEAR 2013 FINISHED AT $64.3 MILLION. THE FOUNDATION RECEIVED GIFTS TOTALING $5.8 MILLION.COMMUNICATIONSTHE FOUNDATION HAS A PLANNING COMMUNICATIONS COMMITTEE THAT ALONG WITH STAFF DEVELOP AN ANNUAL COMMUNICATIONS PLAN IN SUPPORT OF ALL FUNDRAISING FOR OPRS COMMUNITIES, SENIOR INDEPENDENCE AND THE FOUNDATION ITSELF.VISIONTHE FOUNDATION'S THREE YEAR VISION FOR THE FUTURE INCLUDES SEVERAL MAJOR COMPONENTS INCLUDING ENHANCING COMMUNICATIONS, FUTURE LOCAL CAMPAIGNS, GROWING THE HOSPICE FUNDRAISING PROGRAM, REFOCUSING THE SENIOR INDEPENDENCE FUNDRAISING PROGRAM, EXPLORING A STATEWIDE LEVEL APPROACH TO FUNDRAISING, OBTAINING THIRD-PARTY ACCREDITATIONS, DEVELOPING A STRUCTURED PROSPECT RESEARCH PROGRAM, INCREASING THE EFFECTIVENESS OF THE OVERALL INVESTMENT PROGRAM, AND POSITIONING THE FOUNDATION TO PARTNER WITH OPRS AS IT GROWS ITS NUMBER OF COMMUNITIES AND SENIOR INDEPENDENCE RELATIONSHIPS.THE FOUNDATION HAS CONTINUED TO UPGRADE ITS ABILITY TO ACCEPT CREDIT CARDS AND PROCESS ON-LINE GIVING, AND OFFER THE MOST USER-FRIENDLY OPPORTUNITIES FOR DONORS TO MAKE GIFTS FOR THEIR INTENDED PURPOSE THROUGH THE FOUNDATION. 1 1 0 0 0 0 0 0 0 1 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 1 0 0 0 0 1 1 1 0 0 1 226 0 1 23 1 0 0 0 0 0 0 0 0 0 0 X 20 19 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X ROBERT B STILLMAN 6148887800 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 SANDRA ADAM 2.00 0.00 X 0 0 0 KEITH BOONE 2.00 0.00 X 0 0 0 BRUCE BOYD 2.00 0.00 X X 0 0 0 ANNE BREWER 2.00 0.00 X 0 0 0 KATHRYN ELOFF 2.00 0.00 X 0 0 0 JOHN L GRAY 2.00 0.00 X X 0 0 0 LAURENCE C GUMINA 5.00 35.00 X X 0 515893 3252 RICHARD HART 2.00 0.00 X 0 0 0 DAVID HAWLEY 2.00 0.00 X 0 0 0 DONALD HOFFMAN 2.00 2.00 X X 0 0 0 LOUISE F PENCE 2.00 0.00 X X 0 0 0 STAN SEAGLE 2.00 0.00 X 0 0 0 MICHELLE TOGNETTI 2.00 0.00 X 0 0 0 RICHARD MACK 2.00 0.00 X 0 0 0 MARTHA MILLIGAN 2.00 0.00 X 0 0 0 ANDREW SINGER 2.00 0.00 X 0 0 0 RICHARD UHLE JR 2.00 0.00 X 0 0 0 DAVID WOODBURN 2.00 0.00 X 0 0 0 J BRANN YOUNG 2.00 0.00 X 0 0 0 ALLAN L KARCHNER 2.00 0.00 X 0 0 0 THOMAS HOFMANN 40.00 0.00 X 325536 0 18901 BOB STILLMAN TREASURER 5.00 35.00 X 0 0 0 KENNETH KEMPER TREASURER 5.00 35.00 X 0 294584 18219 THOMAS KELLY TREASURER 5.00 35.00 X 0 202490 11047 SUE WELTY 40.00 0.00 X 152771 0 10614 478307 1012967 62033 2 0 1 0 0 778856 4731699 44451 5510555 1450887 1450887 8222678 1149800 6485236 1458363 1737442 -308563 1428879 1428879 8390321 0 0 2879766 636645 555124 81521 714919 714919 276027 112491 163536 89677 30593 59084 19338 19338 25245 25245 101087 98607 2480 19453 1378 18075 304233 147054 157179 17786 17786 203786 203786 74752 14585 60167 38026 25895 12131 29650 29650 ANNUITY FUND DISTRIBUTI 557257 557257 ANNUAL GIVING 44500 44500 BAD DEBT 26451 26451 DONOR EVENTS 12280 12280 3191112 0 1307983 1883129 294508 138707 651310 2300588 2123742 2282676 1288882 795694 804296 493188 53691151 58287374 3199780 4216606 60764787 67719139 230993 185074 -989109 10966 4064397 4018590 3306281 4214630 X 7131827 17398235 931000 2564844 49395679 43541430 57458506 63504509 60764787 67719139 X 5199209 2674091 -1004000 -823297 X 0 1 X 1 1 1 X X X 0 0 0 OPRS COMMUNITIES 344429863 9 1 1 1 3303534 SENIOR INDEPENDENCE 272564811 9 1 1 1 489229 2 3792763 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 32248688 1472494 3879199 1863680 36234 35700467 33965906 1373962 -622229 2409697 59254 32248688 28125217 861040 6043143 976982 86512 33965906 24764657 866587 3565292 977645 93674 28125217 29793377 1781359 -5288842 1414058 107179 24764657 0.00000 0.96450 0.03550 0 0 292921 292921 24309 9215 15094 616086 600418 15668 355566 186061 169505 493188 POOLED INCOME DEPOSITS 10966 DUE FROM AFFILIATE 3331619 UNITRUST DEPOSITS 874021 4216606 ANNUITY LIABILITY 4018590 4018590 X DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT IS INTENDED FOR THE SUPPORT OF RESIDENTS AND CLIENTS WHOSE PERSONAL FUND SOURCES ARE UNABLE TO PAY FOR THEIR CARE. THE ENDOWMENT IS ALSO INTENDED FOR OTHER ACTIVITIES OF OPRS FOUNDATION. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2013, 2012, AND 2011. 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 2010. X 1 1 1 0 0 0 0 0 0 0 0 LAURENCE C GUMINA 0 434815 0 50000 0 31078 0 875 0 2377 0 519145 0 0 THOMAS HOFMANN 294533 0 0 0 31003 0 16025 0 2876 0 344437 0 0 0 KENNETH KEMPER TREASURER 0 275095 0 0 0 19489 0 13188 0 5031 0 312803 0 0 THOMAS KELLY TREASURER 0 116538 0 0 0 85952 0 6004 0 5043 0 213537 0 0 SUE WELTY 131751 0 0 0 21020 0 6502 0 4112 0 163385 0 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 4A THOMAS KELLY RECEIVED SEVERANCE TOTALING $81,000. SUPPLEMENTAL INFORMATION PART III PART I, LINE 3: OHIO PRESBYTERIAN RETIREMENT SERVICES FOUNDATION RELIED ON A RELATED ORGANIZATION (OHIO PRESBYTERIAN RETIREMENT SERVICES) THAT USED THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICAL: -COMPENSATION COMMITTEE -FORM 990 OF OTHER ORGANZATIONS -COMPENSATION SURVEY OR STUDY -APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE X 1 18505 APPRAISALS X FURNITURE 3 6968 FMV X LANDSCAPING 1 639 FMV X ORGAN 2 12055 FMV X ENTERTAINMENT 1 6284 FMV 5 0 1 1 THIRD PARTY USE: PART I, LINE 32B: THE ENTITY USES A REAL ESTATE AGENT TO SELL DONATED REAL ESTATE ITEMS. FORM 990, PART VI, SECTION A, LINE 6 OHIO PRESBYTERIAN RETIREMENT SERVICES (OPRS), AN OHIO NONPROFIT CORPORATION, IS THE SOLE MEMBER OF OHIO PRESBYTERIAN RETIREMENT SERVICES FOUNDATION AND SHALL HAVE AND EXERCISE ALL OF THE RIGHTS AND PRIVILEGES OF MEMBERS OF A NONPROFIT CORPORATION CONFERRED UNDER THE LAWS OF THE STATE OF OHIO. FORM 990, PART VI, SECTION A, LINE 7A THE OPRS BOARD OF DIRECTORS HAS THE POWER TO ELECT THE BOARD OF DIRECTORS OF THE OPRS FOUNDATION. THE CODE OF REGULATIONS OF THE FOUNDATION CORPORATION ESTABLISHES THE NUMBER OF CORPORATION BOARD MEMBERS AT 20. FORM 990, PART VI, SECTION A, LINE 7B THE CODE OF REGULATIONS OF OPRSF MAY BE AMENDED BY A MAJORITY VOTE OF THE DIRECTORS PRESENT AT ANY MEETING AT WHICH THERE IS A QUORUM IN ATTENDANCE, PROVIDED NOTICE OF THE MEETING AND THE PROPOSED CHANGES IN THE CODE OF REGULATIONS HAVE BEEN GIVEN TO ALL DIRECTORS NO FEWER THAN TWENTY-ONE (21) DAYS IN ADVANCE OF SUCH A MEETING. THE ARTICLES OF INCORPORATION OF OPRSF MAY ALSO BE AMENDED IN THE SAME MANNER. NOTWITHSTANDING THE FOREGOING, ALL AMENDMENTS TO THIS CODE OF REGULATIONS AND THE ARTICLES OF INCORPORATION OF OPRSF MUST BE RATIFIED BY OHIO PRESBYTERIAN RETIREMENT SERVICES IN ITS ROLE AS SOLE MEMBER. 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 REVIEWS DISCLOSURES FOR CONFLICTS OF INTEREST. IF A CONFLICT ARISES, MEMBERS MUST RESOLVE THE CONFLICT OR BE REMOVED FROM SERVICE. THE GOVERNING BOARD AND ALL EMPLOYEES OF OPRSF ARE BOUND BY THE CONFLICT OF INTEREST POLICY. 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 WHO HAVE A CONFLICT OF INTEREST WITH RESPECT TO THAT VOTING MATTER MUST EXCUSE THEMSELVES, IE, NOT VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 OHIO PRESBYTERIAN RETIREMENT SERVICES OVERSEES THE PROCESS FOR DETERMINING COMPENSATION OF TOP OFFICIALS. THE PROCESS IS TO COMPLETE A SURVEY OF TOP OFFICIALS OF SIMILAR ORGANIZATIONS USING 990 INFORMATION WHERE AVAILABLE. A REVIEW OF THE JOB PERFORMANCE IS COMPLETED ANNUALLY AND THE AVERAGE INCREASE OF EACH OPRS EMPLOYEE IS ALSO CONSIDERED. THIS PROCESS WAS COMPLETED IN 2012. THIS PROCESS IS REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE AND DOCUMENTED IN ITS MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE PROVIDED UPON WRITTEN REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: TRANSFERRED PROGRAM FUNDS TO OPRS COMMUNITIES -98,190. TRANSFERRED PROGRAM FUNDS TO SENIOR INDEPENDENCE -226,741. TRANSFERRED CAPITAL PURCHASES TO OPRS COMMUNITIES -498,366. OHIO PRESBYTERIAN RETIREMENT SERVICES 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 311340918 SUPPORT/PARENT OH 501(C)(3) LINE 11B, II N/A 0 OPRS COMMUNITIES 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 344429863 ADULT CARE OH 501(C)(3) LINE 9 OPRS 1 VINEYARD CONDOMINIUM ASSOCIATION 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 262702410 MANAGEMENT OH 501(C)(4) OPRSC 1 SENIOR INDEPENDENCE 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 272564811 SENIOR CARE OH 501(C)(3) LINE 9 OPRS 1 OPRS DEVELOPMENT CORP 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 311166160 INACTIVE OH N/A C 0 PORT CLINTON HOUSING PTNS INC 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 341785661 INACTIVE AS OF 12/31/12 OH N/A C 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 1 1 OPRS COMMUNITIES R 3303534 CASH TRANSACTION OPRS COMMUNITIES S 114369 CASH TRANSACTION SENIOR INDEPENDENCE R 489229 CASH TRANSACTION