2011-08-15T16:45:17-05:00 2010-08-31 DEAN DORTON ALLEN FORD PLLC 106 W VINE STREET SUITE 600 LEXINGTON KY 40507 990 2009-09-01 800639940 KENTUCKY EASTER SEAL SOCIETY INC group return KENT 8592545701 2050 VERSAILLES ROAD LEXINGTON KY 40504 GLENN NORVELL 8592545701 2011-07-27 1 LEIGH MCKEE 8592552341 2009 2016-02-24 21:20:13Z beth monarch 2050 versailles road lexington KY 40504 97647997 1 0 5231 X www.cardinalhill.org X TO HELP PEOPLE WITH DISABILITIES ACHIEVE MAXIMUM INDEPENDENCE. 11 11 2463 311 684050 0 2091874 1574574 65324150 63139593 -3119737 539504 237154 451431 64533441 65705102 0 0 46027601 46450718 0 645768 22460713 20701663 68488314 67152381 -3954873 -1447279 84437923 88126470 30408484 30466569 54029439 57659901 THE KENTUCKY EASTER SEAL SOCIETY WAS FOUNDED IN 1923 WITH THE MISSION OF HELPING PEOPLE WITH DISABILITIES ACHIEVE MAXIMUM INDEPENDENCE. IN ACCORDANCE WITH THIS GOAL THE SOCIETY PROVIDES PROGRAMS AND SERVICES AT SITES THROUGHOUT THE STATE. PROGRAMS INCLUDE PHYSICAL, OCCUPATIONAL AND SPEECH THERAPY, REHABILITATION, VOCATIONAL EDUCATION AND TRAINING, CAMPING AND RECREATION, PRE-SCHOOL AND ADULT DAY CARE PROGRAMS, AUDIOLOGY AND A VARIETY OF OTHER PROGRAMS. TO THE EXTENT FINANCIALLY FEASIBLE, THE SOCIETY ACCEPTS PATIENTS WHO ARE UNABLE TO PAY. FOR THE FISCAL YEAR ENDED 8/31/10, CHARITY CARE WAS $3,274,226. 0 0 42056679 46714299 Cardinal Hill Rehabilitation HospitalLexington, KYCardinal Hill began as a hospital for children with polio in 1950. Since that time, it has evolved into one of the premier post acute providers of physical rehabilitation services with 108 inpatient beds. Today, the hospital specializes in the treatment of spinal cord injury, brain injury, stroke, orthopedic and neurological conditions, amputation and other disabling or traumatic conditions. Cardinal Hill serves more than 9,000 children and adults annually from all over Kentucky and nationwide. Cardinal Hill provides physical rehabilitation for people needing inpatient, outpatient and home health care services. Cardinal Hill also provides pediatric services for children from birth through adulthood by offering Preschool and Child Care services, and therapy for any disabling and/or traumatic condition.The Cardinal Hill Healthcare System is a 501(c)3 organization owned by the Kentucky Easter Seal Society, Inc., an affiliate of National Easter Seals Society. The Healthcare System provides services at six locations throughout Kentucky. Services include inpatient hospital care for physical rehabilitation needs and medically complex clients. In addition to the three inpatient programs, outpatient therapy, preschool, childcare, adult day health, and recreational programs are also available. The Healthcare System is one of the Commonwealth's largest providers of physical rehabilitation services, with corporate headquarters located in Lexington, KY. 7134421 8354627 Cardinal Hill Specialty Hospital- Long Term Acute Care Hospital (LTACH)Fort Thomas, KYCardinal Hill Specialty Hospital opened in 2004 as a long term acute care hospital (LTACH) specializing in a team oriented treatment program for individuals with complex medical conditions requiring an inpatient admission averaging 25 days or more. Cardinal Hill Specialty Hospital offers 33 beds in a medically intense unit and accepts patients with a variety of conditions which may include, but not limited to: ventilator dependent, pulmonary/respiratory conditions, wound care, trauma and/or post surgical needs and oncology patients. 3914669 4292357 Cardinal Hill Rehab Unit at UK Good SamaritanLexington, KYCardinal Hill's Unit at UK Good Samaritan opened in 2005 as an inpatient sub-acute program specializing in the rehabilitation of orthopedic and mild neurological conditions, and de-conditioned patients who do not qualify for acute physical rehabilitation. Located on the 7th floor of the UK Good Samaritan Hospital, this unit offers 34 single occupancy rooms. 3104638 3094260 Cardinal Hill Rehabilitation CenterLouisville, KYProgram Expenses = $2,062,400 Program Revenues = $1,842,276Cardinal Hill Rehabilitation Center (CHRC) was founded in 1958. Clients come from a 20 county area surrounding greater Louisville, including Southern Indiana. The Center provides occupational and speech therapies, audiology services for children and adults and Creative Beginnings, one of the region's only integrated early childhood development programs for children with disabilities and their typical peers. Cardinal Hill of Northern KentuckyFlorence, KYProgram Expenses = $1,042,238Program Revenues = $1,251,984Cardinal Hill of Northern Kentucky was founded in 1923. The Center provides audiology services, hearing aid sales, and speech-language clinics which allow for assessment and treatment of hearing and/or language impairments. Cardinal Hill of Northern Kentucky also offers a medical model adult day health care program offering occupational and speech-language therapy. The clients are typically residents of the seven counties that comprise Northern Kentucky: Kenton, Boone, Campbell, Grant, Pendleton, Owen and Gallatin counties and from Southern Indiana and Ohio. Cardinal Hill Home CareLexington, KY Cardinal Hill Home Care began offering a full array of quality home health services in 2004 with an emphasis on the intense therapy for which Cardinal Hill Hospital is known. Cardinal Hill Home Care serves patients in the following Central Kentucky counties: Fayette, Franklin, Jessamine, Madison and Woodford. 3104638 3094260 56210407 1 1 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 123 1 1 2463 1 1 1 0 0 0 0 1 1 0 0 0 11 11 0 0 0 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 0 KY X X marty lautner 8592545701 2050 Versailles Road Lexington KY 40504 Warren Hoffmann 1.00 X 0 0 0 Mike Kanarek 1.00 X 0 0 0 Paul honeycutt 1.00 X 0 0 0 Glenn Norvell 1.00 X 0 0 0 ken hiler 1.00 X 0 0 0 j Hagan Codell 1.00 X 0 0 0 Roger m dalton 1.00 X 0 0 0 Rodney parsons 1.00 X 0 0 0 larry j fisher 1.00 X 0 0 0 bill scheben 1.00 X 0 0 0 james t nash 1.00 X 0 0 0 kerry g gillihan 40.00 X 304918 0 40628 cynthia williams 40.00 X 171674 0 16678 elizabeth monarch 40.00 X 231083 0 29863 tim wilson 40.00 X 196781 0 22310 laban miller 40.00 X 151947 0 23816 kathleen fitzgerald 40.00 X 146028 0 15398 martin lautner 40.00 X 131599 0 20349 Priscilla Wyatt 54.40 X 116044 0 14630 janice bauer 40.00 X 116211 0 9871 pam heissenbuttel 40.00 X 107868 0 19930 jo wright 40.00 X 115240 0 6318 john cornett 40.00 X 119011 0 16051 1908404 0 235842 9 0 1 0 johnson-early architects 131 prosperous place lexington KY 40509 architectural services 1343441 crothall healthcare inc 955 chesterbrook blvd Suite 300 wayne PA 19087 environmental services 1123179 uk healthcare 2347 sterlington road suite 300 lexington KY 40517 rent and ancillary services 946835 st luke hospital east 85 n grand avenue Ft Thomas KY 41075 rent and ancillary services 762146 st elizabeth medical center 401 e 20th street covington KY 41014 rent and ancillary services 751007 17 84666 1489908 40589 1574574 program service fees 623000 62115472 62115472 childcare facility rev 624410 1024121 340071 684050 63139593 602214 602214 125305 221565 -96260 -96260 -96260 30009988 14440 30010026 77112 -38 -62672 -62710 -62710 188448 84666 136323 52125 52125 1530740 1455210 75530 75530 34873 42659 -7786 -7786 cafeteria sales 722210 269667 269667 miscellaneous 900099 120898 120898 record transcription 561000 37257 37257 427822 65705102 62455543 684050 990935 1508265 1508265 36774760 32906549 3632016 236195 1465832 1328935 125881 11016 4025567 3509618 486857 29092 2676294 2311690 347948 16656 256027 256027 77181 67137 10044 43552 43552 4453392 4388400 64992 8918616 6305607 2394892 218117 1318199 1196013 107422 14764 245360 184275 57009 4076 585239 473011 99007 13221 2159836 1834768 298698 26370 provider tax 1273410 1273410 expenses allocated from 806190 806190 chargeable medical supp 242708 242708 residency program 203376 203376 membership dues 65588 1741 62622 1225 52989 50306 2683 67152381 56210407 10296206 645768 6767685 6787577 9908283 1975407 816913 819143 1156175 706315 70558975 28976357 24788531 41582618 36555368 31535166 4444968 4720244 84437923 88126470 13923934 5010895 419056 265684 11500000 24134243 3148222 156041 1417272 899706 30408484 30466569 X 45120428 48118058 208515 250880 8700496 9290963 54029439 57659901 84437923 88126470 X 0 0 0 X 1323228 1544193 1708277 2091874 1574574 8242146 1323228 1544193 1708277 2091874 1574574 8242146 1114400 7127746 1121702 959730 1438142 1085298 727519 5332391 13574537 309355679 0.52510 0.52420 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 7552 36000 43552 67108829 67152381 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 7130 46754 44080 43552 141516 250000 250000 250000 250000 1000000 1500000 7130 9199 8080 7552 31961 37115198 195951 1493002 6915516 31888635 44937704 496107 -4803481 3515132 37115198 0.86230 0.13770 1 0 1600453 1600453 30643706 16934892 13708814 17957016 12041465 5915551 20357800 20357800 41582618 OTHER ASSETS 328864 assets held in trust by others 2646380 licensing fees 1745000 4720244 estimated medicare-medicaid cost report settlement 636534 accrued benefit plan liability 258172 Building pledge 5000 899706 Part V, Line 4: Description of Intended Use of Endowment Funds: ENDOWMENT FUNDS SUPPORT THE MISSION OF THE KENTUCKY EASTER SEAL SOCIETY, PROVIDING FACILITIES AND QUALITY CARE TO PATIENTS AND CLIENTS. Part X: Description of Uncertain Tax Positions Under FIN 48: The Society adopted the provisions of FASB ASC 740-10 relating to uncertainty in income taxes on September 1, 2009. The implementation included evaluating the tax positions taken on all income tax re turns that remain open to examination by the respective taxing authorities. The Society does not believe that there are any uncertain tax positions on those returns that meet the requirements of FASB ASC 740-10 and therefore should be reflected in the financial statements. KENTUCKY BASH 72638 27480 45158 1266 6490 16167 3485 3590 TASTE OF THE OAKS BOURBON TASTING 62630 14590 48040 5023 18448 6681 8 137846 42596 95250 17206 41632 6454 1465 8416 273114 84666 188448 23495 66570 22621 4950 18687 136323 52125 444326 483440 90 36100 119254 1 1.00000 1072730 811056 0 0 0 1 1.00000 13684 0 5270 0 0 1 1.00000 1530740 1294496 5360 36100 119254 1455210 75530 KY 1 0 0 0 0.01000 0.99000 phyllis santossharon dellechiaie 2050 versailles road lexington KY 40504 0 GAMING IS MANAGED BY VOLUNTEERS ALL GAMING IS MANAGED BY VOLUNTEERS. 1 77269 1 1 X 0 0 1 1 1 0 0 2839394 544004 2295390 0.03420 9906353 8790277 1116076 0.01660 12745747 9334281 3411466 0.05080 51706 51706 0.00080 310755 82708 228047 0.00340 7350 7350 0.00010 369811 82708 287103 0.00430 13115558 9416989 3698569 0.05510 1724 1724 0.00000 7941 7941 0.00010 750 750 0.00000 10415 10415 0.00010 1 206 0 24003986 23982776 21210 X 1 1 Cardinal hill rehabilitation hospital

2050 versailles road lexington KY 40504

X X X inpatient rehab facility CARDINAL HILL SPECIALTY HOSPITAL

85 NORTH GRAND AVENUE FORT THOMAS KY 41075

X LONG TERM ACUTE CARE facility Part I, Line 3c: The patient completes a financial worksheet with proof of income, expenses, and resources. management evaluates income, expenses and resources, and makes a determination of eligibility for charity care. The Policy is currently under review and revision. Part III, Line 4: a cost-to-charge ratio was used to determine the amount of bad debt expense at cost. no amount of bad debt expense was attributed to patients eligible for charity care because the organization's bad debt policy distinguishes between those with the ability to pay but will not, who are considered bad debt, and those without the ability to pay, who are considered charity care. the organization's financial statement footnotes do not directly address the treatment of bad debt expense, accounts receivable, or an allowance for doubtful accounts, but do discuss the presentation of program service fees: Program service fees consist of net patient service revenue. Net patient service revenue is reported at the estimated net realizable amounts from patients, third-party payors, and others for services rendered, including estimated retroactive adjustments under reimbursement agreements with third-party payors. Retroactive adjustments are accrued on an estimated basis in the period the related services are rendered and adjusted in future periods as final settlements are determined. Part III, Line 8: medicare costs were determined using a cost-to-charge ratio, as indicated. Part III, Line 9b: All self pay patients are sent statements. There are a series of five statements sent one per month. Along with the fourth statement, a financial worksheet is sent, with wording that funds may be available if the patient needs assistance. If no response is received, then after the fifth statement, there are two subsequent collection letters sent, also requesting the patient contact the hospital if they have financial hardship. The second collection letter states that the account will be sent to collection if the patient takes no action. The minimum account balance sent to collections is $50. If no response, and the account exceeds this threshold, the account is sent to a collection agency. Amounts under $50 are written off to bad debts, since the patient has not demonstrated an inability to pay. If the financial worksheet is received back from the patient, the income, expenses, and resources are evaluated, and management makes a determination of eligibility for charity care. If deemed eligible, no further collection activity is taken. Part VI, Line 2: In collaboration with healthcare organizations throughout the state, Cardinal Hill frequently assesses services provided and the community need for additional services. For example, Kentucky is considered to be in the "Stroke Belt" of America, meaning we are among ten states where the mortality rate from strokes is higher than the national average. We provide free stroke screenings at the Cardinal Hill Community Health Fair, local and regional health fairs, and senior day at the kentucky state fair. Part VI, Line 3: Patients are informed about state (KMA) eligibility requirements. This may start at pre-admission screening by our Admission Facilitator, or at admission by our Admission Counselor, or during inpatient or outpatient services by their Social Worker/Case Manager. A statement that the facility accepts patients without regard to race, creed, or ability to pay is located at the Inpatient Admission and Outpatient Financial counselor's offices. If the patient indicates inability to pay, they are given a financial worksheet to complete. Part VI, Line 4: kess has two hospitals, chrh and chsh, both located in kentucky, although chsh is on the border with ohio. both hospitals are in suburban areas, but serve a mix of rural and suburban patients. both serve counties in the eastern and southeastern parts of kentucky, many of which are designated as medically underserved areas. most of these hospitals' patients are from kentucky and 22% and 27.46% of chrh's and chsh's patients, respectively, are uninsured or medicaid recipients. chrh is the only free-standing rehabilitation-specific inpatient provider in its primary service area. chsh is one of only six long-term care acute hospitals serving the entire state of kentucky, and the only one located in the northern and eastern portion of the state. other long term care hospitals in kentucky are in lexington, louisville, bowling green, and corbin. Part VI, Line 5: all of kess' community building activities promote health by enabling individuals to reach their highest potential for physical, emotional and mental well-being. the most significant community building activity is the amputee walking school. The clinic introduces treatment approaches for improved function and return to an active lifestyle. Understanding the dynamics of how artificial devices work and how to use muscles properly to control the devices enables individuals with disabilities to run, move from side to side, bend down, jump, climb stairs and walk with more confidence. Increased strength and flexibility help participants to operate more efficiently, expend less energy and, thus, do more each day without fatigue. The school facilitates One-on-one opportunities between the presenters and amputees and "hands-on" participation techniques assisted by a trained professional and/or family member. In addition, Professionals in the field of rehabilitative therapy and sports receive a high level training and advanced exercises appropriate for use with clients of all ages to improve ambulating. The clinic is free and open to all amputees and family members. Professionals receive not only training, but continuing education credits that may be applied to their respective disciplines for licensure. KESS provided volunteers and participants to the Build a Bed Program to help paint wood blocks, assemble and deliver beds for needy children around Kentucky. Build A Bed's mission is to ensure that K-12 Kentucky children are guaranteed a proper place to sleep in their home, enhancing physical well being by ensuring a good night's sleep. Part VI, Line 6: kess organized community wide support groups for caregivers and survivors of stroke, brain injury, spinal cord injury, amputation, and for those living with pulmonary disorders or disease. Kess also provides a free, community-wide health fair and stretching clinics before golf tournaments and 5k run/walks. Part VI, Line 7: Cardinal Hill Healthcare System is an affiliate of National Easter Seals Society. Easter Seals helps individuals with disabilities and special needs, and their families, live better lives. Easter Seals offers a variety of services to help people with disabilities address life's challenges and achieve personal goals through direct services, advocacy and educational opportunities. X 1 1 X X X 0 0 0 0 0 0 0 0 0 kerry g gillihan 288418 0 0 0 16500 0 0 0 40628 0 345546 0 0 0 cynthia williams 171674 0 0 0 0 0 0 0 16678 0 188352 0 0 0 elizabeth monarch 231083 0 0 0 0 0 0 0 29863 0 260946 0 0 0 tim wilson 180281 0 0 0 16500 0 0 0 22310 0 219091 0 0 0 laban miller 149347 0 0 0 2600 0 0 0 23816 0 175763 0 0 0 kathleen fitzgerald 146028 0 0 0 0 0 0 0 15398 0 161426 0 0 0 martin lautner 131599 0 0 0 0 0 0 0 20349 0 151948 0 0 0 Kentucky Economic Development Finance Authority 610600439 2010-02-12 13000000 hospital construction 0 0 Kentucky Economic Development Finance Authority 610600439 2009-12-30 30000000 refinancing and hospital construction 0 0 13000000 54456 12945544 2011 0 0 0 1 30000000 208983 29791017 2011 0 1 0 0 0 0 0 0 1 0.00000 0.00000 0.00000 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 2 558 fair market value X Wheelchairs, walkers, scooters, hospital beds, cru 26 15758 fair market value X bowflex tread climber 1 1298 fair market value X plants and trees 3 1392 fair market value X box seats 2 360 fair market value X other medical supplies 6 497 fair market value X toys 6 1976 fair market value X furniture 2 1250 fair market value X electronics 2 400 fair market value X quilts 2 250 fair market value X gift certificates 1 50 fair market value X telecommunications equipment 2 3300 fair market value X advertisements 2 11500 fair market value X awards dinner 1 1000 fair market value X printing 1 1000 fair market value 0 0 1 0 Method for Determining Number of Contributors: Part I, Column (b): "Number of contributors" is the number of donors who donated that particular type of item. Form 990, Part VI, Section B, line 11 The FINANCE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS FORM 990 PRIOR TO ISSUANCE. Additionally, the CFO and in-house counsel review the forms prior to issuance and confer with the Board Treasurer on 990 presentation. Form 990, Part VI, Section B, line 12c THE ENTITY REQUIRES OFFICERS, DIRECTORS, AND TRUSTEES TO ANNUALLY REVIEW AND DISCLOSE IN WRITING TRANSACTIONS WITH THE ENTITY. Form 990, Part VI, Section B, line 15 Question 15a The Oversight Committee, comprised solely of independent members of the Board of Directors serving as a compensation committee, reviews comparability and other compensation data obtained from independent compensation data surveys to determine the compensation of the CEO. The deliberation and decision of the CEO's compensation is documented in the standard documentation of compensation adjustments maintained in personnel records. The Compliance Officer assists the Committee in preparing and executing the appropriate personnel and payroll records. The Compliance Officer maintains control of the personnel records of the CEO. In 2009 and 2010, the CEO did not receive an increase in compensation, but in those years was provided with the same compensation rate that was approved by the Oversight Committee of the Board of Directors in 2008. Going back to 2008, the Board Oversight Committee's deliberation and decision of the CEO's compensation is documented and standard documentation of compensation adjustments are maintained in personnel records under the control of the Director of Human Resources. Question 15b The Chief Executive Officer and Chief Operating Officer review compensation of officers of the company, including a review of industry compensation packages provided by independent compensation data surveys. In addition, formal, written performance evaluations are completed annually on the officers by the CEO and COO. The deliberation and decision of the officer's compensation is documented in the standard documentation of compensation adjustments maintained in personnel records. The Compliance Officer maintains the officers' personnel records and are under his control and security. Form 990, Part VI, Section C, line 19 THE COMPANY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, QUESTION 2C THE FINANCE COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. form 990, part xi, QUESTION 2C Change in net assets upon camp kysoc's termination, its negative net assets were transferred to the parent organization. therefore, the group return's net assets shown have increased by $4,090,813, the amount of camp kysoc's negative net assets at termination. form 990, part i line 5 and part v line number of employees the number of w-2s issued as reported on form w-3, 2,463, is not representative of the actual number of employees employed by the group. this number includes multiple w-2s issued to a single employee due to work in multiple states or localities. a more accurate representation of the total number of employees during the year would be 1,181. schedule k, part ii, line 8 year of substantial completion The facility is planned to be completed in September 2011, which is in fiscal year 2012. KENTUCKY EASTER SEAL SOCIETY INC 9810 bluegrass pkwy louisville KY 40299 311495016 KENT KENTUCKY EASTER SEAL SOCIETY INC 85 n grand ave ft thomas KY 41075 320097075 KENT KENTUCKY EASTER SEAL SOCIETY INC 310 s limestone lexington KY 40508 320155307 KENT KENTUCKY EASTER SEAL SOCIETY INC 2050 versailles rd lexington KY 40504 610445826 KENT KENTUCKY EASTER SEAL SOCIETY INC 31 spiral dr florence KY 41042 611308169 KENT