2013-11-12T16:26:28-06:00 2012-12-31 Howard Wershbale & Co 23240 Chagrin Blvd Suite 700 Cleveland OH 441225450 990 2012-01-01 310536997 The Ohio Masonic Home % SCOTT BUCHANAN OHIO 9373251531 PO Box 120 Suite Springfield OH 45501 Thomas Stofac 9373251531 2013-11-12 true Joseph C Sbrocco CPA 2168311200 2012 2016-02-24 21:20:13Z Thomas Stofac 2655 WEST NATIONAL ROAD Springfield OH 455043698 27588446 false X www.ohiomasonichome.org X 1890 OH TO BE THE TRUSTED RESOURCE TO HELP PEOPLE AGE RESPECTFULLY WHICH ENCOURAGES THOSE WE SERVE TO AGE HOW AND WHERE THEY WANT AND TO FOSTER AN ENVIRONMENT OF TRUST, WINNING, AND INNOVATION. 15 15 36 0 8550838 6607626 5267606 5798907 2752138 4643583 118384 43780 16688966 17093896 16834 19851 0 0 2489092 2325558 0 0 34208 8723198 9339018 11229124 11684427 5459842 5409469 115927887 120614383 41618938 39998082 74308949 80616301 THE MISSION OF THE OHIO MASONIC HOME IS TO BE THE TRUSTED RESOURCE TO HELP PEOPLE AGE RESPECTFULLY. THE OHIO MASONIC HOME IS DOING THIS BY FOSTERING AN ENVIRONMENT OF TRUST, WINNING, AND INNOVATION WHICH ENCOURAGES THOSE WE SERVE TO AGE HOW THEY WANT AND WHERE THEY WANT THROUGH ASPIRED LIVING. false false 11302755 19851 5803443 The Ohio Masonic Home provided management services, strategic planning, administrative services and financial support to affiliates. The long term goal is to be a trusted resource to help people age respectfully. 11302755 true true false false false false false false true true true false true true false false true false false false false false false false false false false true true true false false false false false false false false false false true false false false false true true true false false true 192 0 36 true false true CJ false false false false false false false false X 15 15 false false false false true true false true true false true true true true true true true true true true false OH X X SCOTT BUCHANAN 9375254983 2655 WEST NATIONAL ROAD Springfield OH 455043698 Dr Ross R Black II 1.0 X 0 0 0 John R Clime 1.0 X 0 0 0 Ronald L Connelly 1.0 X X 0 0 0 Steven A Duncan 1.0 X 0 0 0 Edward L Fouch 1.0 X X 0 0 0 Owen E Johnson MD 1.0 X 0 0 0 Donald R Losasso 1.0 X X 0 0 0 Kermit V Zimmerman 1.0 X X 0 0 0 Terry W Posey 1.0 X X 0 0 0 William D Stratton 1.0 X 0 0 0 Jeffrey Waltz 1.0 X 0 0 0 CLARENCE HARTZELL III 1.0 X 0 0 0 David L Collins 1.0 X Paxton T Mendelssohn 1.0 X Kevin B Todd 1.0 X Thomas J Stofac 40.0 X 258355 32395 Thomas A Corroto 40.0 X 155132 15927 Jay Dettorre 40.0 X 98941 12515 Steve M Wuitschick 40.0 X 99204 9187 John B White 40.0 X 108297 22891 Lara Bentley 40.0 X 107054 10933 826983 0 103848 4 false true false Consulting Group Smith Barney 4449 Easton Way Suite 300 COLUMBUS OH 43219 investment services 144622 Prelude Services Inc 3911 Hartzdale Dr Suite 1102 CAMP HILL PA 17011 TECHNOLOGY SERVICES 531387 Howard Wershbale Co 23240 Chagrin Blvd 700 CLEVELAND OH 44122 accounting services 112740 EASYIT 4150 TULLER ROAD SUITE 210 DUBLIN OH 43017 Technology Services 158066 4 6339696 267930 66235 6607626 SERVICES TO AFFILIATES 900099 5775593 5775593 RESIDENT SERVICE REVENUE 900099 23314 23314 5798907 2094092 2094092 0 0 39975 39975 0 39975 39975 13041949 416 10492209 665 2549740 -249 2549491 2549491 945 1676 -731 730 0 0 OTHER REVENUE 900099 4536 4536 4536 17093896 5803443 4684288 0 19851 19851 0 0 909916 909916 0 987988 987988 0 74773 74773 191661 191661 161220 161220 0 85511 85511 116410 116410 0 0 338602 338602 890046 534058 355988 30480 30480 347149 249406 97743 0 0 7894 7894 72457 72457 0 0 272644 272644 0 2181139 2181139 649318 649318 SUPPORT TO AFFILIATES 3431157 3431157 SERVICES FROM AFFILIATES 248016 248016 ALLOC OF M&G EXP TO AFFILIATES 3281557 -3281557 ALLOC OF FUND FROM AFFILIATES -34208 34208 668195 123321 544874 11684427 11302755 347464 34208 100 100 2637306 1547629 764742 454037 24997094 26188418 0 0 0 0 0 0 0 11973 226210 269899 71760600 42663229 30687260 29097371 40596537 47353422 10235880 9542352 0 0 0 0 5782758 6149182 115927887 120614383 2135945 1863758 0 0 0 0 39432542 37685850 0 0 0 0 0 400000 0 0 50451 48474 41618938 39998082 X 66670239 72482992 1582608 1787126 6056102 6346183 74308949 80616301 115927887 120614383 X 5409469 2779872 -1881989 X false true X true false X 20200407 19043135 8020518 8550838 6607626 62422524 0 0 20200407 19043135 8020518 8550838 6607626 62422524 0 62422524 367111 2100329 1942607 1724338 2134067 8268452 0 36285 12044 10385 78284 4536 141534 70832510 26704226 0.88127 0.89695 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true true 754338 754338 57062660 31895901 25166759 9700815 7779673 1921142 4242788 2987655 1255132 29097371 HEDGE FUNDS 9522352 F OTHER SECURITIES 20000 F 9542352 BENEFICIAL INTEREST IN TRUSTS 6035652 BOND ISSUANCE COSTS, NET 79147 DEPOSITS 34383 6149182 0 SPLIT INTEREST AGREEMENTS 48474 48474 true SCHOLARSHIPS 17 19851 Grants Schedule I, Part I, #2 All scholarship grants are paid directly to the respective university of the grantee. X X false false false false false false false false false Thomas J Stofac 258355 0 0 7350 25045 290750 0 Thomas A Corroto 155132 0 0 3202 12725 171059 0 A County of Clark Ohio 316000132 2012-02-01 50135000 Reissuance of bonds issued 2/18/09 false false false A 0 0 50135000 0 0 0 0 0 0 50135000 0 0 2009 true false true true A false false true true false 0.00000 0.00000 0.00000 false false false false A false true true true false 0 false 0 false false A false Description of Purpose Part I, Line A, (f) Reissuance of bonds issued on 02/18/2009 to (i) currently refund (a) 1999 bonds issued to currently refund 1997 and 1998 bonds and finance a 1999 multifamily housing project; (b) 2001 bonds to finance a 2001 multifamily housing project; and (iii) finance the acquisition, constructions, renovation and equipping of the Borrower's facilities. Compliance Procedures Part III, Line 9, Part IV, line 7 and Part V The organization is in the process of working with bond counsel to draft written post-issuance compliance procedures. X 1 66235 FMV false false false PROCESS FOR DETERMINING COMPENSATION PAGE 6, PART VI, #15A & 15b THE BOARD OF TRUSTEES DETERMINES THE COMPENSATION OF THE ORGANIZATION'S CEO. COMPENSATION IS APPROVED IN ADVANCE FOR ALL EMPLOYEES, THROUGH THE ANNUAL BUDGET PROCESS, AND THE DETERMINATIONS ARE RECORDED IN THE MEETING MINUTES AT THE TIME THE DECISIONS ARE MADE. THE REASONABLENESS OF THE COMPENSATION PAID IS REVIEWED PERIODICALLY WITH A REVIEW OF COMPENSATION DATA WHICH MAY BE AVAILABLE THROUGH PUBLISHED SOURCES OR THROUGH COMPARABLE ORGANIZATIONS AND/OR INDUSTRY GROUPS. THE ORGANIZATION HAS COMPENSATION GUIDELINES FOR MOST OTHER POSITIONS. MONITOR AND ENFORCE CONFLICT OF INTEREST POLICY PAGE 6, PART VI, #12C ALL TRUSTEES and CERTAIN EMPLOYEES ARE REQUIRED TO ANNUALLY COMPLETE A CONFLICT OF INTEREST DECLARATION. THE DECLARATION IS COLLECTED AND KEPT ON FILE. DOCUMENTS AVAILABLE TO PUBLIC PAGE 6, PART VI, #19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. MEMBERS PAGE 6, PART VI, SECTION A, #6 and #7a The Board of Trustees of this corporation are appointed by members of the Masonic Fraternity according to the bylaws of the corporation. THE MEMBERS OF THE BOARD OF TRUSTEES OF THIS CORPORATION SHALL CONSTITUTE THE MEMBERS OF THE CORPORATION AS PROVIDED IN SECTION 1702.14 OF THE OHIO REVISED CODE. MEMBERSHIP OR ANY INTEREST IN THIS CORPORATION SHALL NOT BE ASSIGNABLE BY ANY MEMBER. MEMBERSHIP AND ANY INTEREST IN THIS CORPORATION SHALL NOT PASS TO ANY PERSONAL REPRESENTATIVE, HEIR OR DEVISEE OF A MEMBER. MEMBERSHIP OF ANY MEMBER SHALL CEASE UPON HIS DEATH OR RESIGNATION, OR UPON THE EXPIRATION OF HIS TERM AS A MEMBER, AS FURTHER DEFINED BY THE CODE OF REGULATIONS OF THE CORPORATION. form 990 review process page 6, part vi, section b, #11b THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM WHO THEN SUBMITS THE FORM 990 TO THE CEO, CFO, AND THE AUDIT COMMITTEE FOR REVIEW. A COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD OF TRUSTEES PRIOR TO THE FILING. Tax Exempt Bonds Schedule K The Ohio Masonic Home, Masonic Financial Assistance Corporation, Springfield Masonic Community, The Browning Masonic Community, and Western Reserve Masonic Community are part of an obligated group for the series 2009 bond issue. The 2009 bonds were reissued during 2012 with the same amortization and different rate structure. No additional funds were borrowed. Masonic Senior Services, Cornerstone, and Cornerstone Northeast, who are affiliates reported on the form 990, are not part of the Obligated Group for the 2009 bond issue. Other Changes in Net Assets Page 12, Part XI, #5 Change in unrecognized pension obligation ($75,031) Change in value of beneficial interest in perpetual trusts $290,084 Transfers to affiliates ($2,097,042) MISSION STATEMENT PAGE 1, PART 1, #1 TO AGE HOW THEY WANT AND WHERE THEY WANT THROUGH ASPIRED LIVING. OHIO MASONIC HOME BENEVOLENT ENDOWMENT FIVE MASONIC DRIVE SPRINGFIELD OH 45504 311451818 MANAGE ENDWMT OH 501(C)(3) 11C na SPRINGFIELD MASONIC COMMUNITY 2655 WEST NATIONAL ROAD SPRINGFIELD OH 45501 311451813 SENIOR SVCS OH 501(C)(3) 9 oh mas home true BROWNING MASONIC COMMUNITY INC 2655 WEST NATIONAL ROAD SPRINGFIELD OH 45501 311591769 SENIOR SVCS OH 501(C)(3) 9 oh mas home true WESTERN RESERVE MASONIC COMMUNITY INC 2655 WEST NATIONAL ROAD SPRINGFIELD OH 45501 311816443 SENIOR SVCS OH 501(C)(3) 9 oh mas home true BROWNING REAL ESTATE HOLDING COMPANY INC 2655 WEST NATIONAL ROAD SPRINGFIELD OH 45501 900042145 SENIOR SVCS OH 501(C)(3) 9 oh mas home true MASONIC FINANCIAL ASSISTANCE CORPORATION 2655 WEST NATIONAL ROAD SPRINGFIELD OH 45501 320186721 SENIOR SVCS OH 501(C)(3) 9 oh mas home true MASONIC SENIOR SERVICES OF OHIO CORP 2655 WEST NATIONAL ROAD SPRINGFIELD OH 45501 261306274 SENIOR SVCS OH 501(C)(3) 9 oh mas home true CORNERSTONE HOME HEALTH & HOSPICE PO BOX 120 SPRINGFIELD OH 45501 311696952 HOME HEALTH OH 501(C)(3) 9 oh mas home true CORNERSTONE HOME HEALTH & HOSPICE NE PO BOX 120 SPRINGFIELD OH 45501 562460621 HOME HEALTH OH 501(C)(3) 9 oh mas home true false true true false false false false false false true false true true true true false false false false ohio masonic home benevolent endowment fdn c 6339696 cost masonic financial assistance corporation b 3431157 cost springfield masonic community l 3364492 cost browning masonic community inc l 198643 cost western reserve masonic community inc l 984262 cost masonic senior services of ohio l 107768 cost masonic financial assistance corporation l 85643 cost ohio masonic home benevolent endowment fdn l 164477 cost springield masonic community b 662153 cost masonic financial assistance corporation b 240251 cost CORNERSTONE HOME HEALTH & HOSPICE l 622342 cost CORNERSTONE HOME HEALTH & HOSPICE b 1194639 cost