2012-05-15T14:51:58-05:00 2011-12-31 340641962 BRUNER-COX LLP 388 S MAIN STREET SUITE 403 AKRON OH 44311 990 2011-01-01 341334919 ORIANA HOUSE INC ORIA 3305358116 PO BOX 1501 AKRON OH 443091501 JAMES J LAWRENCE 3305358116 2012-05-15 1 DANIEL R RIEMENSCHNEIDER P00074065 3303760100 2011 2016-02-24 21:20:13Z JAMES J LAWRENCE PO BOX 1501 AKRON OH 443091501 38465180 0 X WWW.ORIANAHOUSE.ORG X 1981 OH REHABILITATION AND CHEMICAL DEPENDENCY TREATEMENT. 7 6 974 6 0 0 13872102 13665713 20365582 24656777 -3635 -19125 128546 -50726 34362595 38252639 40546 140560 0 0 23009219 24715154 0 0 0 12097200 13546576 35146965 38402290 -784370 -149651 12696097 14017583 13583840 14792590 -887743 -775007 X TO PROVIDE QUALITY AND HUMANE CHEMICAL DEPENDENCY TREATMENT AND COMMUNITY CORRECTIONS SERVICES TO CLIENTS WHILE CONTRIBUTING TO SAFER COMMUNITIES. 0 0 10858976 10498741 HALFWAY HOUSE PROGRAMMING IS DESIGNED TO DIVERT CLIENTS FROM THE CROWDED JAIL AND PRISON SYSTEMS AND PROVIDE THE COURTS WITH A DIRECT SENTENCING OPTION TO A COMMUNITY SANCTION THAT PROVIDES A HIGHLY STRUCTURED, RESIDENTIAL SETTING AND EMPHASIZES RE-ENTRY INTO THE COMMUNITY. THE CLIENT'S PROGRAM NEEDS ARE ASSESSED THROUGH A STANDARD RISK/NEEDS ASSESSMENT (LEVEL OF SERVICE INVENTORY - REVISED) USED TO DEVELOP AN INDIVIDUALIZED PROGRAM. 12328300 12418360 COMMUNITY BASED CORRECTIONAL FACILITY PROGRAM PROVIDES A LOCAL, HIGHLY STRUCTURED, AND SECURE COMMUNITY SANCTION IN WHICH CLIENTS WILL BE ASSESSED, TREATED, AND SUPERVISED. THIS SANCTION IS IN LIEU OF BEING SENTENCED TO A STATE PRISON. THERE ARE FOUR PHASES TO THE PROGRAM; PHASE I - ASSESSMENT AND CONFINEMENT, PHASE II - COMMUNITY INVOLVEMENT, PHASE III - MAINTENANCE, PHASE IV - COMMUNITY PLACEMENT. 2147544 2636276 THE FEDERAL BUREAU OF PRISON PLACEMENT PROVIDES FOR PROBATION PLACEMENTS OR AS A CONDITION OF RELEASE FROM PRISON. ALL PLACEMENTS ARE MONITORED BY THE FEDERAL BUREAU OF PRISONS. THE CLIENT'S PROGRAM NEEDS ARE ASSESSED THROUGH A STANDARD RISK/NEEDS ASSESSMENT (LEVEL OF SERVICE INVENTORY-REVISED) USED TO DEVELOP AN INDIVIDUALIZED PROGRAM PLAN. 11490118 140560 11505555 GLENWOOD JAIL, TREATMENT SERVICES AND NON-RESIDENTIAL SERVICES ACCOUNT FOR PRACTICALLY ALL OF OUR REMAINING PROGRAMMING. CLIENTS IN THESE PROGRAMS RECEIVE TREATMENT FOR DRIVING UNDER THE INFLUENCE, A VARIETY OF ADDICTION ISSUES, MENTAL HEALTH RELATED MATTERS, DETOXIFICATION, INTENSIVE OUTPATIENT PROGRAMMING, ALONG WITH OTHER PROGRAM SERVICES. 11490118 140560 11505555 36824938 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 22 0 1 974 1 0 0 0 0 0 0 0 0 0 0 X 7 6 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 OH X X GEORGE DEBORD 3305358116 885 E BUCHTEL AVE AKRON OH 443091501 X HAROLD CRAIG 1.00 X 0 0 0 ERIC CZETLI 1.00 X 0 0 0 ROBERT FENNER 1.00 X 0 0 0 WILLIAM KEA 1.00 X 0 0 0 MARY SPICER 1.00 X 0 0 0 JAMES WAGNER 1.00 X 0 0 0 JAMES LAWRENCE 40.00 X X 377599 0 179802 BERNARD ROCHFORD 40.00 X 181281 0 50109 ANNE CONNELL-FREUND 40.00 X 164007 0 39394 JOYCE ALLEN 40.00 X 92411 0 40188 GEORGE DEBORD 40.00 X 95315 0 20110 MARY JONES 40.00 X 180265 0 30997 CHRISTINE SAVAGE 40.00 X 96442 0 31616 JASON VARNEY 40.00 X 85340 0 19398 ILLYA MCGEE 40.00 X 89760 0 19494 1362420 0 431108 4 0 1 0 ARAMARK PO BOX 406019 ATLANTA GA 303846019 MAINTENANCE 1403846 EINVASION INC 8580 DEER MEADOW BLVD STREETSBORO OH 44241 SOFTWARE DEVELOPMENT 615233 SENTINEL 220 TECHNOLOGY DR IRVINE CA 92618 CLIENT ELECTRONIC MONITORING 481065 CAVANAUGH BUILDING CORPORATION 1744 COLLIER ROAD AKRON OH 44320 CONTRACTOR SERVICES (BUILDING) 433416 DR GARY THRASHER 700 CHIHAM CIR UNIONTOWN OH 44685 MEDICAL 251260 11 13665713 13665713 PROG.SERV.REVENUE-RELA 623990 24656777 24656777 24656777 24269 24269 6600 67853 -61253 -61253 -61253 101294 144688 -43394 -43394 -43394 MISCELLANEOUS REVENUE 900099 10527 10527 10527 38252639 24623910 0 -36984 140560 140560 1793528 1008800 784728 17697253 17512353 184900 389714 372411 17303 2939326 2925512 13814 1895333 1833122 62211 278554 56392 222162 104786 104786 1866086 1866086 128814 117415 11399 3523210 3418602 104608 119397 119397 5875681 5769478 106203 246423 240612 5811 302218 278516 23702 78733 59082 19651 388851 388851 544166 523306 20860 OFFENDER EXPENSES 89657 89657 38402290 36824938 1577352 0 1399331 2874861 3456776 1746708 1821184 1603145 46167 46167 102309 155296 9729751 4217081 4211085 5512670 1302552 1390820 356693 685342 0 2574 12696097 14017583 11241499 12766310 342341 353582 2000000 1633333 0 39365 13583840 14792590 X -887743 -775007 -887743 -775007 12696097 14017583 X -149651 262387 X X 0 1 1 X 1 1 X 11513490 11884060 13222278 13872102 13665713 64157643 11513490 11884060 13222278 13872102 13665713 64157643 64157643 104307 257305 223017 32601 24269 641499 25940 29910 107618 202042 10527 376037 65175179 104858810 0.98440 0.98100 X 632925 632925 253444 38205 215239 2713215 679470 2033745 4325821 3439353 886468 1804346 60053 1744293 5512670 DERIVATIVE LIABILITY 39365 39365 38252639 38402290 -149651 -26897 289284 262387 112736 38336989 -26897 67853 40956 38296033 -43394 -43394 38252639 38552902 150612 150612 38402290 0 38402290 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ORGANIZATION FOLLOWS THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT HAS DETERMINED THAT THE EFFECTS OF THE ADOPTION OF THIS PRONOUNCEMENT TO BE INSIGNIFICANT, THEREFORE NO ADJUSTMENTS HAVE BEEN RECORDED AND NO FURTHER DISCLOSURES REQUIRED. PART XI, LINE 8 - OTHER ADJUSTMENTS: EQUITY INCOME OF UNCONSOLIDATED SUBSIDIARY 328,649. LOSS ON INTEREST-RATE SWAP -39,365. TOTAL TO SCHEDULE D, PART XI, LINE 8: 289,284. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL INCOME OFFSET BY EXPENSE 67,853. PART XII, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF ASSETS -43,394. PART XIII, LINE 2D - OTHER ADJUSTMENTS: RENTAL INCOME OFFSET BY EXPENSE 67,853. LOSS ON DISPOSAL OF ASSETS 43,394. LOSS ON INTEREST-RATE SWAP 39,365. 1 INTERNATIONAL COMMUNITY CORRECTIONS ASSOCIATION 8701 GEORGIA AVE SILVER SPRING MD 20910 237359013 501(C)(3) 80000 SUPPORT FOR GENERAL OPERATIONS OHIOLINK CORRECTION & TREATMENT INC 2100 STELLA CT COLUMBUS OH 43215 311618895 501(C)(3) 22398 SUPPORT FOR GENERAL OPERATIONS 2 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE ORGANIZATION PROVIDES CONTRIBUTIONS TO SOLICITING NONPROFIT ORGANIZATIONS AS DONATIONS THAT FURTHER THE EXEMPT PURPOSES OF ORIANA HOUSE, INC. AND SUPPORT THE GENERAL WELL-BEING OF THE COMMUNITY. RECEIPTS ARE MAINTAINED FOR THE DONATIONS TO THE SOLICITING ORGANIZATIONS. X X 0 0 0 0 0 0 0 0 0 JAMES LAWRENCE 348797 0 0 0 28802 0 164767 0 15035 0 557401 0 0 0 BERNARD ROCHFORD 181281 0 0 0 0 0 35446 0 14663 0 231390 0 0 0 ANNE CONNELL-FREUND 164007 0 0 0 0 0 38896 0 498 0 203401 0 0 0 MARY JONES 112487 0 0 0 67778 0 16500 0 14497 0 211262 0 0 0 SUPPLEMENTAL INFORMATION PART III DISCLOSURE OF WHAT IS REPORTED ON SCHEDULE J, COLUMN B(III): JAMES LAWRENCE: PERSONAL USE OF COMPANY AUTO $8,846, LIFE INSURANCE PREMIUMS PAID BY COMPANY $19,956. MARY JONES: PAYMENT OF 7 YEAR INCENTIVE PLAN $67,778. DISCLOSURE OF WHAT IS REPORTED ON SCHEDULE J, COLUMN C - DEFERRED COMPENSATION: JAMES LAWRENCE - THE AGENCY REPLACED THE EXECUTIVE OPTION PLAN WITH A DEFERRED COMPENSATION PLAN FUNDED AT $100,000 PER YEAR. THE PARTICIPANT BECOMES VESTED ON THE FIRST TO OCCUR OF EITHER THREE YEARS OF COMPLETED SERVICE FROM THE DATE OF COMMENCEMENT, TERMINATION OF EMPLOYMENT DUE TO DEATH OR DISABILITY, OR THE PARTICIPANT ATTAINS THE AGE OF 65 WHILE EMPLOYED BY THE ORGANIZATION, EARNED BUT NOT PAID AT SUBSTANTIAL RISK OF LOSS. INCENTIVE PLAN EARNED OVER 7 YEAR PERIOD, EARNED BUT NOT PAID AND AT SUBSTANTIAL RISK OF LOSS: $42,767. EMPLOYEE CONTRIBUTED TO 457 NON-QUALIFIED DEFERRED COMPENSATION PLAN: $22,000. AMOUNTS ARE REPORTED ON SCHEDULE J, COLUMN C - DEFERRED COMPENSATION. BERNARD ROCHFORD- INCENTIVE PLAN EARNED OVER 7 YEAR PERIOD, EARNED BUT NOT PAID AT SUBSTANTIAL RISK OF LOSS: $22,446. EMPLOYEE CONTRIBUTION TO 457 NON-QUALIFIED DEFERRED COMPENSATION PLAN: $13,000. AMOUNTS ARE REPORTED ON SCHEDULE J, COLUMN C - DEFERRED COMPENSATION. ANNE CONNEL-FREUND-INCENTIVE PLAN EARNED OVER 7 YEAR PERIOD, EARNED BUT NOT PAID AND AT SUBSTANCIAL RISK OF LOSS: $20,896. EMPLOYEE CONTRIBUTION TO 457 NON-QUALIFIED DEFERRED COMPENSATION PLAN: $18,000. AMOUNTS ARE REPORTED ON SCHEDULE J, COLUMN C - DEFERRED COMPENSATION. MARY JONES-INCENTIVE PLAN EARNED OVER 7 YEAR PERIOD, EARNED BUT NOT PAID AND AT SUBSTANCIAL RISK OF LOSS. $0. EMPLOYEE CONTRIBUTION TO 457 NON-QUALIFIED DEFERRED COMPENSATION PLAN: $16,500. AMOUNTS ARE REPORTED ON SCHEDULE J, COLUMN C - DEFERRED COMPENSATION. FORM 990, PART VI, SECTION A, LINE 8B ONLY THE BOARD HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. DELEGATION OF BOARD RESPONSIBILITY HAS NOT BEEN PROVIDED TO COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11 THE DRAFT FEDERAL 990 IS REVIEWED BY ORIANA HOUSES' ACCOUNTING DEPARTMENT AND THEN REVIEWED BY THE PRESIDENT. THE BOARD MEMBERS WILL BE NOTIFIED BEFORE FILING THE FINAL RETURN THAT IT IS AVAILABLE FOR THEIR REVIEW UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS COMMUNICATED TO THE BOARD MEMBERS AND CONFLICTS ARE ADDRESSED, ACCORDING TO THE POLICY, AS THEY ARISE. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS MEETS AND VOTES TO APPROVE ADJUSTMENTS TO THE PRESIDENT/CEO'S COMPENSATION PACKAGE. THE PRESIDENT/CEO DETERMINES THE COMPENSATION OF THE OTHER OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 WE DO NOT MAKE OUR GOVERNING DOCUMENTS, POLICIES OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BECAUSE WE CONSIDER THEM TO BE PROPRIETARY IN NATURE AND HOLD TRADE SECRETS. ADDITIONAL COMPENSATION DISCLOSURES FORM 990, PAGE 7, PART VII JOYCE ALLEN-INCENTIVE PLAN EARNED OVER 7 YEAR PERIOD, EARNED BUT NOT PAID AND AT SUBSTANCIAL RISK OF LOSS: $13,276. EMPLOYEE CONTRIBUTION TO 403B PLAN: $22,000. AMOUNTS ARE REPORTED ON PAGE 7, PART VII, COLUMN F OF THE CORE FORM 990. GEORGE A. DEBORD-INCENTIVE PLAN EARNED OVER 7 YEAR PERIOD, EARNED BUT NOT PAID AND AT SUBSTANCIAL RISK OF LOSS: $13,276. EMPLOYEE CONTRIBUTION TO 403B PLAN: $6,500. AMOUNTS ARE REPORTED ON PAGE 7, PART VII, COLUMN F OF THE CORE FORM 990. CHRIS SAVAGE-INCENTIVE PLAN EARNED OVER 7 YEAR PERIOD, EARNED BUT NOT PAID AND AT SUBSTANCIAL RISK OF LOSS: $15,770. EMPLOYEE CONTRIBUTION TO 403B PLAN: $10,920. AMOUNTS ARE REPORTED ON PAGE 7, PART VII, COLUMN F OF THE CORE FORM 990. JASON VARNEY-INCENTIVE PLAN EARNED OVER 7 YEAR PERIOD, EARNED BUT NOT PAID AND AT SUBSTANCIAL RISK OF LOSS: $10,191. EMPLOYEE CONTRIBUTION TO 403B PLAN: $4,327. AMOUNTS ARE REPORTED ON PAGE 7, PART VII, COLUMN F OF THE CORE FORM 990. ILLYA MCGEE-EMPLOYEE CONTRIBUTION TO 403B PLAN: $5,040. AMOUNT IS REPORTED ON PAGE 7, PART VII, COLUMN F OF THE CORE FORM 990. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -26,897. EQUITY INCOME OF UNCONSOLIDATED SUBSIDIARY 328,649. LOSS ON INTEREST-RATE SWAP -39,365. TOTAL TO FORM 990, PART XI, LINE 5: 262,387. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR THE SELECTION PROCESS DURING THE TAX YEAR. ORIANA SERVICES INC PO BOX 1584 AKRON OH 44309 341842173 REAL ESTATE HOLDING FOR THE BENEFIT OF ORIANA HOUSE, INC. OH 501(C)(3) LINE 11B, II ORIANA HOUSE INC 0 PROJECT BEGINNING I INC PO BOX 1501 AKRON OH 443091501 204580301 TO PROVIDE HOUSING FACILITIES AND SERVICES FOR THOSE IN NEED OH 501(C)(3) LINE 7 ORIANA HOUSE INC 0 PROJECT BEGINNING II INC PO BOX 1501 AKRON OH 443091501 204580358 TO PROVIDE HOUSING FACILITIES AND SERVICES FOR THOSE IN NEED OH 501(C)(3) LINE 7 ORIANA HOUSE INC 0 ORIANA HOUSE REHAB TREATMENT AND COMMUNITY CORRECTIONS FOUNDATION PO BOX 1501 AKRON OH 443091501 200479215 TO SUPPORT, ASSIST AND PROMOTE ORIANA HOUSE, INC., A NON-PROFIT CORPORATION OH 501(C)(3) LINE 11B, II ORIANA HOUSE INC 0 CORRECTIONAL HEALTH SERVICES INC PO BOX 1501 AKRON OH 44309 341508987 RENTAL OF REAL ESTATE OH ORIANA HOUSE INC C 395867 910710 1.00000 0 1 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 CORRECTIONAL HEALTH SERVICES INC J 586305 RENTAL AGREEMENT CORRECTIONAL HEALTH SERVICES INC K 30000 MONTHLY AGREEMENT ORIANA SERVICES INC J 1786856 RENTAL AGREEMENTS ORIANA SERVICES INC K 24000 AGREED-UPON RATE PROJECT BEGINNINGS I INC K 46366 AGREED-UPON RATE