2013-11-14T15:04:26-06:00 2012-12-31 310800053 CLARK SCHAEFER HACKETT AND CO ONE EAST FOURTH ST SUITE 1200 CINCINNATI OH 45202 990 2012-01-01 310537097 WESLEY SERVICES ORGANIZATION FKA WESLEY HALL INC WESL 5133893096 2091 RADCLIFF DRIVE CINCINNATI OH 45204 STEPHANIE TUNISON 5133893096 2013-11-14 1 JANE E PFEIFER P00014949 5132413111 2013-11-14 2012 2016-02-25 16:41:14Z STEPHANIE TUNISON 2091 RADCLIFF DRIVE CINCINNATI OH 45204 1485135 0 X WSOCINCINNATI.ORG X 1949 OH TO PROMOTE THE INDEPENDENCE AND ENHANCE THE LIFE OF SENIORS. 16 16 0 39 0 0 426230 243150 120000 95000 67782 112969 70304 49678 684316 500797 0 0 0 0 305877 360965 0 0 89542 451247 366178 757124 727143 -72808 -226346 14100829 14197760 1506146 1469774 12594683 12727986 X TO PROVIDE SUPPORT TO WESLEY COMMUNITY SERVICES AND LINCOLN CRAWFOD, BOTH 501(C)(3) ORGANIZATIONS, INCLUDING GUIDANCE, STRATEGIC PLANNING, MANAGEMENT SERVICES, CORPORATE INFRASTRUCTURE AND FUNDRAISING ASSISTANCE. 0 1 188035 95000 WESLEY SERVICES ORGANIZATION (WSO) WAS THE PARENT ORGANIZATION OF LINCOLN CRAWFORD ("LC") WHICH WAS A 501 (C) (3) ORGANIZATION UNTIL JULY 31, 2012. WSO IS ALSO THE PARENT ORGANIZATION OF WESLEY COMMUNITY SERVICES ("WCS") WHICH IS ALSO A 501(C)(3) ORGANIZATION. WSO PROVIDED DEVELOPMENT STAFF FOR THE ORGANIZATIONS TO ASSIST IN THE CULTIVATION OF DONORS AND GIFTS FOR WHICH NO COMPENSATION FROM EITHER OPERATING ENTITY WAS SOUGHT TO COVER THE COSTS OF SUCH A PROGRAM. WSO ALSO PROVIDED FINANCIAL STAFF FOR BOTH ENTITIES AT A REDUCED COST TO EACH DIVISION, CHARGING THEM ONLY A PORTION OF THE TOTAL COSTS INCURRED.WSO CONTINUES TO PROVIDE MARKETING SERVICES FOR ALL CORPORATIONS THROUGH THE PUBLICATION OF SEMI-ANNUAL NEWSLETTERS. IN 2012, THE ANNUAL APPEAL WAS SENT TO 3,153 HOUSEHOLDS FOR A 6.06% RETURN. ADDITIONALLY, WSO PROVIDED THE NECESSARY SUPPORT AND STAFF TO PRODUCE VARIOUS APPEALS FOR LC AND CONTINUES THE SUPPORT FOR WCS. 188035 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 4 0 1 0 1 0 0 0 0 0 1 1 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 OH X JIM WALTHER 5133893096 2091 RADCLIFF DRIVE CINCINNATI OH 45204 DANIEL HEYD 1.00 X X 0 0 0 LEONARD GARRETT 1.00 X X 0 0 0 ROBERT SCHILLING 0.50 X 0 0 0 JUANITA ADAMS 0.50 X 0 0 0 THOMAS LOCKWOOD 1.00 X X 0 0 0 DAVID WARREN 1.00 X X 0 0 0 MICHAEL BERRY 0.50 X 0 0 0 LEWIS BUNTON 0.50 X 0 0 0 THOMAS KAYLOR 0.50 X 0 0 0 CHAREE MADDUX 0.50 X 0 0 0 CHARLOTTE MCMANIS 0.50 X 0 0 0 WILLA SHELBY 0.50 X 0 0 0 RICHARD ADAMS 0.50 X 0 0 0 STEVEN C KEHOE CFP CLU 0.50 X 0 0 0 MICHAEL MILLER 0.50 X 0 0 0 JOSEPH MAAS 0.50 X 0 0 0 STEPHANIE TUNISON 40.00 X 129125 0 9061 JAMES G WALTHER 40.00 X 82143 0 4127 211268 0 13188 1 0 0 0 AMERICAN EXPRESS CORPORATE SERVICES PO BOX 360001 FT LAUDERDALE FL 33336 CREDIT CARD SERVICES 157422 1 27360 215790 243150 PROGRAM SERVICE REVENU 561000 95000 95000 95000 78698 78698 67944 0 67944 67944 67944 997858 2485 966072 0 31786 2485 34271 34271 0 27360 18266 -18266 -18266 500797 95000 0 162647 224454 58358 152629 13467 94581 20419 33358 40804 6746 1991 3407 1348 12831 1857 6193 4781 22353 5640 12932 3781 72918 72918 OTHER EXPENSES 163344 163344 GENERAL AND ADMINISTRAT 108796 11828 75501 21467 UTILITIES, INSURANCE, A 11773 11773 SUPPLIES AND MAINTENANC 9347 3251 2202 3894 727143 188035 449566 89542 250 501376 369683 4634 12118 2573358 264719 2435762 2308639 4098238 4032284 7060569 7475036 14100829 14197760 46474 22728 1459672 1447046 1506146 1469774 X 12131558 12280915 184120 167566 279005 279505 12594683 12727986 14100829 14197760 X -226346 296254 63395 X X 0 1 X 1 0 X X X X 0 0 0 WESLEY COMMUNITY SERVICES 311709022 9 1 1 1 0 LINCOLN CRAWFORD 311423419 9 1 1 1 0 2 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 307554 26884 2018 332420 306341 500 8265 1892 307554 218501 72256 16589 1005 306341 187877 650 30821 847 218501 242103 900 -48287 6839 187877 0.83930 0.16070 0 0 216470 216470 2272373 221139 2051234 6235 6235 78280 43580 34700 2308639 DUE FROM RELATED PARTY 7475036 7475036 PAYABLE TO RELATED PARTY 640957 ACCRUED PENSION 779282 ACCRUED SALARIES 26807 1447046 X DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: TO PROVIDE SCHOLARSHIPS AND FOR THE BENEFIT OF PROGRAMS FOR WSO AND AFFILIATED ENTITIES ARE THE INTENDED USES OF THE PERMANENT ENDOWMENT. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: WESLEY SERVICES ORGANIZATION, LINCOLN CRAWFORD AND WESLEY COMMUNITY SERVICES ARE TAX-EXEMPT ORGANIZATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATIONS ARE EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. DURING 2010, THE WESLEY SERVICES ORGANIZATION OBTAINED RECLASSIFICATION OF THEIR TAX-EXEMPT STATUS FROM 509(A)(2), AN EXEMPT PURPOSE ACTIVITY SUPPORTED ORGANIZATION, TO 509(A)(3), AN EXEMPT PURPOSE SUPPORTING ORGANIZATION, UNDER SECTION 501(C)(3). THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF FASB ASC 740-10-25, WHICH REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A MORE LIKELY THAN NOT THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY UNCERTAIN TAX POSITIONS.THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE OPEN AUDIT PERIODS ARE 20092011. THE ORGANIZATION'S POLICY WITH REGARD TO INTEREST AND PENALTY IS TO RECOGNIZE INTEREST THROUGH INTEREST EXPENSE AND PENALTIES THROUGH OTHER EXPENSE. IN EVALUATING THE ORGANIZATION'S TAX PROVISIONS AND ACCRUALS, FUTURE TAXABLE INCOME, AND THE REVERSAL OF TEMPORARY DIFFERENCES, INTERPRETATIONS AND TAX PLANNING STRATEGIES ARE CONSIDERED. THE ORGANIZATION BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN DEFINED BENEFIT PLAN LIABILITY LOSS ON IMPAIRMENT OF LAND AND BUILDING X DANCING UNDER THE STARS 27360 27360 1607 2395 14264 27360 27360 1607 2395 14264 18266 -18266 CHANGES IN PROGRAM SERVICES FORM 990, PART III, LINE 3 ON JULY 31, 2012, LINCOLN CRAWFORD SOLD ITS NURSING HOME FACILITY AND CERTAIN OTHER ASSETS WITH A NET BOOK VALUE OF $1,556,721 AND ITS BED LICENSES FOR $1,728,093 TO A THIRD PARTY. IN ADDITION THE THIRD PARTY ALSO ASSUMED CERTAIN LIABILITIES TOTALING $154,376, FOR EMPLOYEE VACATION AND SICK ACCRUALS AND REAL ESTATE TAXES, RESULTING IN A NET GAIN OF $325,748. FORM 990, PART VI, SECTION B, LINE 11 THE 990 WILL BE REVIEWED BY THE CONTROLLOR, CEO AND AUDIT AND INVESTMENT COMMITTEES IN ADDITION TO THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AND DISCUSSED ANNUALLY AT A BOARD MEETING AND ALL POTENTIAL CONFLICTS ARE DISCLOSED, IF ANY. ANY BOARD MEMBER HAVING A POSSIBLE CONFLICT OF INTEREST REGARDING A MATTER BEFORE THE BOARD SHALL NOT VOTE OR USE HIS/HER PERSONAL INFLUENCE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF THE ORGANIZATION'S OFFICERS IS DETERMINED BY REVIEWING INDUSTRY BENCHMARKS, INCLUDING REPORTS FROM UNITED WAY, MEDICAID COST REPORT DATA, INDUSTRY SALARY SURVEYS FOR ACCOUNTANTS AND CPAS, AS WELL AS OTHER OUTSIDE NON-PROFIT SALARY PUBLICATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN DEFINED BENEFIT PLAN LIABILITY 63,395. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES ALSO ACTS AS THE AUDIT COMMITTEE. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. LINCOLN CRAWFORD 3333 GLENMORE AVENUE CINCINNATI OH 45211 311423419 COMPREHENSIVE AND ELDERLY NURSING CARE TO 100 LICENSED BEDS OH 501(C)(3) 509(A)(2) WESLEY SERVICES ORGANIZATION 0 WESLEY COMMUNITY SERVICES 3333 GLENMORE AVENUE CINCINNATI OH 45211 311709022 PROVIDE BASIC CARE NEEDS TO ELDERLY AND THOSE WITH SPECIAL NEEDS OH 501(C)(3) 509(A)(2) WESLEY SERVICES ORGANIZATION 0 0 1 0 1 1 0 0 0 0 0 0 1 0 1 1 0 0 0 0