2013-05-10T08:56:02-05:00 2012-06-30 381357951 PLANTE & MORAN PLLC 65 E STATE STREET SUITE 600 COLUMBUS OH 43215 990 2011-07-01 311166164 OHIO PRESBYTERIAN RETIREMENT SERVICES FOUNDATION OHIO 6148887800 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 LAURENCE C GUMINA 6148887800 2013-04-02 1 BERNIE OSTROWSKI P00366367 6148493000 2011 2016-02-24 21:20:13Z THOMAS HOFMANN 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 11062782 0 X WWW.OPRSFOUNDATION.ORG X 1986 OH OPRS FOUNDATION'S MISSION IS TO SUPPORT THE OLDER ADULT SERVICES OF OPRSC BY NURTURING A PHILANTHROPIC ENVIRONMENT THAT FOSTERS GENEROSITY, VOLUNTEER INVOLVEMENT, DONOR RELATIONS AND STEWARDSHIP. 18 18 22 18 0 0 4812710 9289429 0 0 3039544 1773316 2075 37 7854329 11062782 866538 3797329 0 0 1567487 1654726 48906 0 5095385 8801908 4649914 11284839 10101969 -3430510 960813 54438636 60764787 4564970 3306281 49873666 57458506 X OPRS FOUNDATION'S MISSION IS TO SUPPORT THE OLDER ADULT SERVICES OF OPRSC BY NURTURING A PHILANTHROPIC ENVIRONMENT THAT FOSTERS GENEROSITY, VOLUNTEER INVOLVEMENT, DONOR RELATIONS AND STEWARDSHIP. 0 0 3797329 3797329 37 SEE SCHEDULE ODIGNITY AND SECURITY FOR OLDER ADULTS, THE OPRS FOUNDATION FULFILLS THE FUNDRAISING AND INVESTMENT RESPONSIBILITIES OF OHIO PRESBYTERIAN RETIREMENT SERVICES COMMUNITIES (OPRSC).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 INDEPENDENCEMISSIONOPRS FOUNDATION'S MISSION IS TO SUPPORT THE OLDER ADULT SERVICES OF OPRSC BY NURTURING A PHILANTHROPIC ENVIRONMENT THAT FOSTERS GENEROSITY, VOLUNTEER INVOLVEMENT, DONOR RELATIONS AND STEWARDSHIP. HELPING MEET THE NEEDS CONTRIBUTIONS OF MANY KINDS ARE IMPORTANT TO OUR WORK AND MAY BE DESIGNATED FOR ANY OF THE FOLLOWING PURPOSES: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 OPRSC IS TO HELP OLDER ADULTS REMAIN INDEPENDENT. TO ACCOMPLISH THIS, OPRSC'S SENIOR INDEPENDENCE PROGRAM 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. EIGHT 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 STEPHEN MINISTERS, 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. 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 2011 FINISHED AT $60.7 MILLION. THE FOUNDATION RECEIVED GIFTS TOTALING $9.2 MILLION.COMMUNICATIONSTHE FOUNDATION HAS FORMED A PR/MEDIA COUNCIL TO SUPPORT THE OVERALL GROWTH OF STATEWIDE MEDIA IN SUPPORT OF OPRS COMMUNITIES, SENIOR INDEPENDENCE AND THE FOUNDATION. A THREE-YEAR MASTER PLAN FOR COMMUNICATIONS HAD BEEN PUT IN PLACE TO HELP PROVIDE GUIDANCE FOR COMMUNICATIONS/MEDIA AS IT SUPPORTS THE WORK OF OPRS COMMUNITIES, SENIOR INDEPENDENCE, AND THE FOUNDATION IN THE YEARS AHEAD.BOARD AND VOLUNTEER LEADERSHIP PROGRAMSTHE OPRS FOUNDATION DEVELOPED A VOLUNTEER RECOGNITION PROGRAM THREE YEARS AGO AND IT IS NOW BEING CARRIED OUT IN FULL. THE SENIOR INDEPENDENCE FUNDRAISING COUNCIL HAS BEEN TRANSITIONED INTO THE HOSPICE FUNDRAISING COUNCIL IN SUPPORT OF THE GROWTH OF THE HOSPICE PROGRAMS THROUGHOUT THE OPRS SYSTEM.THE CHURCH RELATIONS COUNCIL CONTINUES TO UPDATE AND UTILIZE A THREE-YEAR PLAN THAT GUIDES THE WORK OF THE CHURCH VISITATION DIRECTORS AND THE OVERALL EXTERNAL CHURCH RELATIONS PROGRAM AND INTERNAL SPIRITUAL LIFE PROGRAM.THE FUNDRAISING ADVISORY COMMITTEE OF THE FOUNDATION HAS TAKEN A HARD LOOK AT THE FUTURE ROLES OF VOLUNTEERS AS THE FOUNDATION VISION AND PLANS MODIFY WITH THE CLOSING OF THE STATEWIDE CAPITAL CAMPAIGN.THE FOUNDATION FUNDRAISING VISION FOR THE NEXT THREE TO FIVE YEARS CONTAINS FOUR MAJOR COMPONENTS: GROWTH IN PLANNED GIVING, ENDOWMENT, SUPPORT OF ANNUAL GIVING THROUGH THE PRESIDENT'S CLUB, AND THE GROWTH OF HOSPICE FUNDRAISING. IMPLEMENTATION OF NEW GIFT EDUCATION STRATEGIES REDOING THE FOUNDATION WEBSITE AND LINKING IT MORE CLOSELY TO THE OTHER WEBSITES OF OPRS HAS BEEN A KEY ACTIVITY OVER THE PAST FEW YEARS. THE STRENGTHENING OF THE PLANNED GIVING PORTION OF THE WEBSITE HAS ALLOWED THE FOUNDATION TO PROMOTE THIS TO FINANCIAL PROFESSIONALS THROUGHOUT THE STATE OF OHIO.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. 3797329 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 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 230 0 1 22 1 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 OH X KENNETH A KEMPER 6148887800 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 X SANDRA ADAM 2.00 X 0 0 0 KEITH BOONE 2.00 X 0 0 0 BRUCE BOYD 2.00 X X 0 0 0 CHERYL BOYER 2.00 X 0 0 0 ANNE BREWER 2.00 X 0 0 0 STEVEN CROAKE 2.00 X 0 0 0 KATHRYN ELOFF 2.00 X 0 0 0 ANN EVANS 2.00 X 0 0 0 JOHN L GRAY 2.00 X X 0 0 0 LAURENCE C GUMINA 2.00 X X 0 0 0 RICHARD HART 2.00 X 0 0 0 DAVID HAWLEY 2.00 X 0 0 0 DONALD HOFFMAN 2.00 X X 0 0 0 ALLAN L KARCHNER 2.00 X 0 0 0 LOUISE F PENCE 2.00 X X 0 0 0 RICHARD REESEY 2.00 X 0 0 0 STAN SEAGLE 2.00 X 0 0 0 MICHELLE TOGNETTI 2.00 X 0 0 0 THOMAS HOFMANN 40.00 X 280614 0 4519 DAVID J KAASA 10.00 X 0 414124 6772 KENNETH KEMPER 10.00 X 0 248266 575 THOMAS KELLY 10.00 X 0 179400 8098 SUE WELTY 40.00 X 125683 0 4226 406297 841790 24190 2 0 1 0 0 3173851 6115578 18494 9289429 1531962 1531962 241354 0 241354 241354 241354 SPECIAL EVENT INCOME 900099 37 37 37 11062782 37 0 1773316 3797329 3797329 285133 285133 1017290 345879 671411 30511 13040 17471 237963 101705 136258 83829 31028 52801 16942 16942 25669 25669 31754 31754 131615 27955 103660 20052 5029 15023 219835 44248 175587 18109 18109 209030 209030 73503 10344 63159 35079 27428 7651 26739 26739 CAPITAL GIFT TRANSFERS 3194025 3194025 ANNUITY FUND DISTR 596916 596916 ANNUAL GIVING 34825 34825 DONOR EVENTS 8489 8489 7332 7332 10101969 3797329 1209255 5095385 179174 294508 -364776 651310 -226971 2123742 1570340 766044 655410 804296 50893565 53691151 3302234 3199780 54438636 60764787 232761 230993 109663 -989109 4222546 4064397 4564970 3306281 X 15404666 7131827 909000 931000 33560000 49395679 49873666 57458506 54438636 60764787 X 960813 6624027 X X 0 1 1 X 1 1 X X X 0 0 0 OPRS COMMUNITIES 344429863 9 1 1 1 1406443 1 1406443 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 686178 8181 677997 617262 593065 24197 266900 164798 102102 804296 DEPOSITS 3199780 3199780 ANNUITY LIABILITY 4064397 4064397 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: THE CORPORATION RECORDS ANY ACCRUALS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH ASC 740, INCOME TAXES. THE CORPORATION HAD NO ACCRUALS FOR UNCERTAIN TAX POSITIONS AT JUNE 30, 2012 OR 2011. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CORPORATION AND RECOGNIZE A TAX LIABILTY 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 HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CORPORATION REQUIRED TO FILE WITH THE IRS AND HAS CONCLUDED THAT AS OF JUNE 30, 2012, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. CERTAIN ORGANIZATIONS 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 BELEIVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2009. 1 OHIO PRESBYTERIAN RETIREMENT SERVICES COMMUNITIES 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 344429863 501(C)(3) 3540285 AID TO PROVIDE CARE FOR OLDER ADULTS OHIO PRESBYTERIAN RETIREMENT SERVICES SENIOR INDEPENDENCE 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 272564811 501(C)(3) 257044 AID TO PROVIDE CARE FOR OLDER ADULTS 2 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: OPRSF GIVES TO OPRSC AND SENIOR INDEPENDENCE AS APPROPRIATE AND AS MONIES ARE AVAILABLE. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 THOMAS HOFMANN 247622 0 0 0 32992 0 0 0 4519 0 285133 0 0 0 DAVID J KAASA 0 371901 0 0 0 42223 0 0 0 6772 0 420896 0 0 KENNETH KEMPER 0 243931 0 0 0 4335 0 0 0 575 0 248841 0 0 THOMAS KELLY 0 171916 0 0 0 7484 0 100 0 7998 0 187498 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 CEILNG AMOUNT. THEY ARE PAID FOR OFFICERS WHO ARE EMPLOYEES, NOT BOARD MEMBERS. THEY ARE TREATED AS TAXABLE COMPENSATION. SUPPLEMENTAL INFORMATION PART III PART I, LINE 3: THE ORGANIZATION RELIED ON A RELATED ORGANIZATION (OHIO PRESBYTERIAN RETIREMENT SERVICES) THAT USED THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL (DAVID J. KAASA): -COMPENSATION COMMITTEE -FORM 990 OF OTHER ORGANIZATIONS -COMPENSATION SURVEY OR STUDY -APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE X 2 3900 APPRAISALS X 1930 FMV X 5 21829 APPRAISALS X 2 4714 FMV X FURNITURE 6 12287 APPRAISALS X LANDSCAPING MATERIALS 3 10473 FMV X KINDLE READERS 1 1150 FMV X ORGAN 1 3100 APPRAISALS X GOLF CART AND ACCESSORIES 1 1750 APPRAISALS 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 19. FORM 990, PART VI, SECTION A, LINE 7B THE CODE OF REGULATIONS OF OPRSF MAY BE AMENDED BY A MAJORITY VOTE OF THE TRUSTEES 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 TRUSTEES 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 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. 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 IS REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE. THIS PROCESS WAS COMPLETED IN 2011. THIS PROCESS IS REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE AND DOCUMENTED IN ITS MINUTES. FORM 990, PART VI, SECTION C, LINE 18 FORM 1023 AND FORM 990 ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE PROVIDED UPON WRITTEN REQUEST. FORM 990, PART VII DAVID KAASA AND KENNETH KEMPER WORKED 40-50 HOURS FOR RELATED ORGANIZATIONS. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -1,613,347. AUDITED FINANCIAL STATEMENTS RESTATED RESTRICTED NET ASSETS 6,050,000. RECLASS OF INTERCOMPANY EQUITY TRANSFER TO SENIOR INDEPENDENCE 53,532. RECLASS OF INTERCOMPANY EQUITY TRANSFER TO OPRS COMMUNITIES 2,133,842. TOTAL TO FORM 990, PART XI, LINE 5: 6,624,027. FORM 990, PART XII, LINE 2C EXPLANATION THE FINANCE COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND FOR THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. FORM 990, PART VII LAURENCE GUMINA WAS HIRED AFTER DECEMBER 31, 2011, THEREFORE HE DID NOT RECEIVE A W-2 FOR 2011 AND THUS COMPENSATION IS NOT DISCLOSED ON FORM 990, PART VII. OHIO PRESBYTERIAN RETIREMENT SERVICES 1001 KINGSMALL PARKWAY COLUMBUS OH 43229 311340918 SUPPORT OH 501(C)(3) LINE 11B, II N/A 0 OHIO PRESBYTERIAN RETIREMENT SERVICES COMMUNITIES 1001 KINGSMALL PARKWAY COLUMBUS OH 43229 344429863 ADULT CARE OH 501(C)(3) LINE 9 OPRS 1 VINEYARD CONDOMINIUM ASSOCIATION 1001 KINGSMALL PARKWAY COLUMBUS OH 43229 262702410 MANAGEMENT OH 501(C)(4) OPRSC 1 SENIOR INDEPENDENCE 1001 KINGSMALL 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 PORT CLINTON HOUSING PTNS INC 1001 KINGSMILL PARKWAY COLUMBUS OH 43229 341785661 INVESTMENT OH N/A C 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 OHIO PRESBYTERIAN RETIREMENT SERVICES COMMUNITIES R 133756 CASH TRANSACTION OHIO PRESBYTERIAN RETIREMENT SERVICES COMMUNITIES B 3540285 CASH TRANSACTION SENIOR INDEPENDENCE B 257044 CASH TRANSACTION