2026-05-07T16:35:05-05:00 2025-06-30 331498605 PLANTE & MORAN PLLC 2601 CAMBRIDGE CT STE 300 AUBURN HILLS MI 48326 990 2024-07-01 311166164 OHIO LIVING FOUNDATION OHIO 6148887800 9200 WORTHINGTON ROAD 300 WESTERVILLE OH 43082 ROBERT B STILLMAN CFO/TREASURER 6148887800 2026-05-06 1 1 AMY CIMINELLO P00796388 2483757100 2026-05-06 2024 2025-03-06 01:10:19Z LAURENCE C GUMINA 9200 WORTHINGTON ROAD 300 WESTERVILLE OH 43082 25067644 0 X WWW.OHIOLIVING.ORG/FOUNDATION X 1986 OH THE OHIO LIVING FOUNDATION'S PURPOSE IS TO PARTNER WITH DONORS TO PROVIDE CHARITABLE SUPPORT FOR THE PEOPLE, PROJECTS AND PROGRAMS OF OHIO LIVING. OHIO LIVING SERVES PEOPLE OF ALL INCOME LEVELS AGE 55 AND OVER IN ITS SENIOR LIVING COMMUNITIES, AND PRIMARILY ANY ADULT THROUGH ITS HOME HEALTH AND HOSPICE SUBSIDIARY. CHARITABLE SUPPORT IS NEEDED FOR OHIO LIVING TO CONTINUE TO SERVE ALL INCOME LEVELS, AS WELL AS RESIDENTS RECEIVING LIFE CARE SUPPORT WHO, IN GOOD FAITH, HAVE EXHAUSTED THEIR PERSONAL FUNDS. 11 10 0 10 0 0 4746907 5838196 0 0 2052937 2994507 0 0 6799844 8832703 0 0 0 0 1528785 1472477 0 0 1351219 1250558 623540 2779343 2096017 4020501 6736686 76272356 83637252 1411479 1343443 74860877 82293809 X OHIO LIVING FOUNDATION'S MISSION IS TO PARTNER WITH DONORS TO PROVIDE CHARITABLE SUPPORT FOR THE PEOPLE, PROJECTS AND PROGRAMS OF OHIO LIVING. 0 0 SEE SCHEDULE OTHE OHIO LIVING FOUNDATION FULFILLS THE FUNDRAISING AND INVESTMENT RESPONSIBILITIES OF OHIO LIVING COMMUNITIES AND OHIO LIVING HOLDINGS.THE FOUNDATION SERVED:OHIO LIVING BRECKENRIDGE VILLAGEOHIO LIVING CAPE MAYOHIO LIVING DOROTHY LOVEOHIO LIVING LAKE VISTAOHIO LIVING LLANFAIROHIO LIVING MOUNT PLEASANTOHIO LIVING ROCKYNOLOHIO LIVING SWAN CREEKOHIO LIVING WESTMINSTER-THURBEROHIO LIVING HOLDINGS (7 REGIONAL SITES)OHIO LIVING SARAH MOOREOHIO LIVING QUAKER HEIGHTSLIFE CARE COMMITMENT:THE GOAL IS TO ASSURE OHIO LIVING COMMUNITIES RESIDENTS THAT THEY WILL ALWAYS HAVE A HOME IN OUR COMMUNITIES EVEN IF, IN GOOD FAITH, THEY EXHAUST THEIR PERSONAL FUNDS.HOME HEALTH & HOSPICE:THE GOAL IS TO HELP OLDER ADULTS REMAIN INDEPENDENT. GIFT SUPPORT PROVIDES ASSISTANCE FOR A VARIETY OF COMMUNITY BASED SERVICES, INCLUDING HOME HEALTH CARE, PERSONAL CARE AND HOSPICE.SPIRITUAL LIFE:THE GOAL IS TO ENHANCE THE SPIRITUAL LIVES OF OUR RESIDENTS. MOST OF OUR CAMPUSES HAVE CHAPLAINS ON STAFF AND MOST COMMUNITIES HAVE THEIR OWN CHAPEL. GIFT SUPPORT HELPS PROVIDE PROGRAMS FOR RESIDENTS AND FAMILIES AS WELL AS TRAINING FOR STAFF.REHABILITATION:THE GOAL IS TO HELP PATIENTS RECOVER FROM INJURY OR ILLNESS SO THEY CAN REGAIN THEIR INDEPENDENCE AND CONTINUE TO LIVE LIFE TO THE FULLEST. GIFT SUPPORT PROVIDES ASSISTANCE FOR A VARIETY OF SERVICES, INCLUDING NEW EQUIPMENT, ENHANCED TECHNOLOGY, PHYSICAL IMPROVEMENTS, AND ADDITIONAL STAFF TRAINING.CAPITAL SUPPORT:THIS INCLUDES ONGOING RENOVATIONS OF CURRENT FACILITIES AND THE DEVELOPMENT OF SPECIAL USE SPACE. THE FOUNDATION HELPS MEET OHIO LIVING COMMUNITIES LARGER CAPITAL NEEDS THROUGH CAMPAIGNS THAT SUPPORT SPECIFIC PROJECTS.ENDOWMENT SUPPORT:MANY 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 OHIO LIVING. ONLY THE INCOME FROM AN ENDOWMENT FUND CAN BE USED, LEAVING THE PRINCIPAL PRESERVED TO PERMANENTLY SUPPORT THE DONOR'S SELECTED PURPOSE. 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X ROBERT B STILLMAN 6148887800 9200 WORTHINGTON ROAD SUITE 300 WESTERVILLE OH 43082 LAURENCE C GUMINA CHIEF EXECUTIVE OFFICER 2.00 38.00 X X 0 647847 69166 BARBARA LYONS DIRECTOR/CHIEF DEVELOPMENT OFFICER 40.00 0.00 X 0 105419 0 RICHARD FRENCHIE DIRECTOR/CHAIR 2.00 2.00 X X 0 0 0 MARY ANN JACOBS DIRECTOR/ASSISTANT SECRETARY 2.00 0.00 X X 0 0 0 BERNARD WRIGHT JR DIRECTOR/ASSISTANT TREASURER 2.00 0.00 X X 0 0 0 EMY TRENDE DIRECTOR/VICE CHAIR 2.00 0.00 X X 0 0 0 DOROTHY BLOM DIRECTOR 2.00 0.00 X 0 0 0 BONNIE QUIST DIRECTOR 2.00 0.00 X 0 0 0 ALICE FRAZIER DIRECTOR 2.00 0.00 X 0 0 0 KIM HAYMES DIRECTOR 2.00 0.00 X 0 0 0 MARGARET HOFF DIRECTOR 2.00 0.00 X 0 0 0 CHRISTINE WHITE DIRECTOR 2.00 0.00 X 0 0 0 ROBERT STILLMAN CFO/TREASURER 3.00 37.00 X 0 446973 39747 DAVID DE SIMONE CHIEF COUNSEL & COMPLIANCE 1.00 39.00 X 0 343455 49606 DANA ULLOM-VUCELICH CHIEF HR OFFICER 1.00 39.00 X 0 331341 44134 MICHAELLA REES CHIEF BRAND/GROWTH OFFICER 2.00 38.00 X 0 258424 20441 JENNIFER HOWELL CORP EXEC OF EMP RELATIONS 1.00 39.00 X 0 152965 19134 MATTHEW CHEUVRONT CORP EXEC OF INFORMATION TECH 1.00 39.00 X 0 155674 441 ELIZABETH CONLEY CORP EXEC OF GIFT PLANNING 40.00 0.00 X 0 141573 9109 DARCI MOSSBARGER CORP EXEC OF COMP/BENEFITS 1.00 39.00 X 0 139608 9138 ELIZABETH BONFIELD DIRECTOR OF PLANNED GIVING 40.00 0.00 X 0 105899 315 DANIEL GINIS CHIEF FND OFFICER: THROUGH 03/2024 40.00 0.00 X 0 120594 2051 0 2949772 263282 0 1 1 0 0 5838196 5500 5838196 1786039 1786039 17443409 16234941 1208468 1208468 1208468 8832703 0 0 2994507 210930 210930 1057293 144871 912422 109511 41608 67903 94743 26982 67761 228000 228000 494 494 4050 4050 41313 41313 538 538 51023 13054 37969 51583 51583 7436 7436 41568 6411 35157 1781 1241 540 6600 6600 ANNUITY FUND DISTRIBUTI 147482 147482 ANNUITY TRUST FEES 39860 39860 BAD DEBT EXPENSE 1000 1000 RESIDENT SPECIAL EVENTS 812 812 2096017 0 744798 1351219 3325078 3364236 2143827 1989040 23321 303240 169989 158753 17835 11236 59207450 64498066 11554845 13471434 76272356 83637252 200220 218578 1211259 1124865 1411479 1343443 X 13079470 12949471 61781407 69344338 74860877 82293809 76272356 83637252 X 6736686 5103814 -4407568 X 0 1 X 1 0 X X 5 OHIO LIVING COMMUNITIES 344429863 10 1 3110081 0 OHIO LIVING HOLDINGS 272564811 10 1 400001 0 OHIO LIVING QUAKER HEIGHTS 310538523 10 1 16243 0 OHIO LIVING SARAH MOORE 311510768 10 1 30887 0 OHIO LIVING 311340918 10 1 69447 0 5 3626659 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 57146082 371006 6837716 3087358 58168 61209278 51729413 2221017 5257152 2004185 57315 57146082 49426524 345449 4007782 1997721 52621 51729413 55606958 2215952 -6485185 1891965 19236 49426524 47127474 243671 10166751 1855591 75347 55606958 0.00000 0.73210 0.26790 0 0 3532 3431 101 166457 155322 11135 11236 INVESTMENTS HELD BY 3RD PARTIES 12732488 UNITRUST DEPOSITS 738946 13471434 ANNUITY LIABILITY 1124865 1124865 PART V, LINE 4: THROUGH THE ANNUAL SPEND RELEASE, THE ENDOWMENT IS INTENDED FOR THE SUPPORT OF RESIDENTS AND CLIENTS WHOSE PERSONAL FUNDS ARE UNABLE TO PAY FOR THEIR CARE AND TO SUPPORT THE OPERATIONS OF OHIO LIVING COMMUNITIES AND OHIO LIVING HOLDINGS WHO RECEIVE FUNDING FROM CERTAIN SOURCES THAT IS SIGNIFICANTLY BELOW ACTUAL EXPENSE INCURRED. CERTAIN CRITERIA OF THE ENDOWMENT FUNDS FURTHER STIPULATE THAT THE ANNUAL SPEND RELEASE IS RESTRICTED AS TO USE, SUCH AS CAPITAL IMPROVEMENTS OR SPIRITUAL LIFE PROGRAMMING AT A PARTICULAR SITE. 0 1 0 0 0 0 0 0 0 LAURENCE C GUMINA CHIEF EXECUTIVE OFFICER 0 646557 0 0 0 1290 0 60000 0 9166 0 717013 0 0 ROBERT STILLMAN CFO/TREASURER 0 445683 0 0 0 1290 0 25000 0 14747 0 486720 0 0 DAVID DE SIMONE CHIEF COUNSEL & COMPLIANCE 0 342165 0 0 0 1290 0 20000 0 29606 0 393061 0 0 DANA ULLOM-VUCELICH CHIEF HR OFFICER 0 329403 0 0 0 1938 0 25000 0 19134 0 375475 0 0 MICHAELLA REES CHIEF BRAND/GROWTH OFFICER 0 258017 0 0 0 407 0 20000 0 441 0 278865 0 0 JENNIFER HOWELL CORP EXEC OF EMP RELATIONS 0 152677 0 0 0 288 0 0 0 19134 0 172099 0 0 MATTHEW CHEUVRONT CORP EXEC OF INFORMATION TECH 0 155488 0 0 0 186 0 0 0 441 0 156115 0 0 ELIZABETH CONLEY CORP EXEC OF GIFT PLANNING 0 141319 0 0 0 254 0 0 0 9109 0 150682 0 0 DANIEL GINIS CHIEF FND OFFICER: THROUGH 03/2024 0 120373 0 0 0 221 0 0 0 2051 0 122645 0 0 PART I, LINE 3: OHIO LIVING FOUNDATION RELIED ON A RELATED ORGANIZATION (OHIO LIVING) THAT USED THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL: -COMPENSATION COMMITTEE -INDEPENDENT COMPENSATION CONSULTANT -FORM 990 OF OTHER ORGANIZATIONS -COMPENSATION SURVEY OR STUDY -APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE PART I, LINE 4B: THE 457(F) NONQUALIFIED DEFERRED COMPENSATION PLAN IS AVAILABLE TO KEY EMPLOYEES OF THE ORGANIZATION, AS DEFINED BY THE ORGANIZATION AND NOT PART VII OF THE FORM 990. THE 457(F) NONQUALIFIED DEFERRED COMPENSATION PLAN WILL VEST 100% AFTER 3 FISCAL YEARS OF CONTINUED EMPLOYMENT HAVE CONCLUDED; OTHERWISE, AMOUNTS ARE FORFEITED. AWARDED DEFERRED COMPENSATION AMOUNTS ARE REPORTED IN SCHEDULE J, PART II, COLUMN C, AND WHEN VESTED ARE REPORTED IN COLUMN B(I). THERE WERE NO 403B RETIREMENT AWARDS MADE. FORM 990, PART V, LINE 1A AND 2A ALL W-2S AND 1099S ARE ISSUED FROM A RELATED PARTY, OHIO LIVING, A COMMON PAYMASTER. FORM 990, PART VI, SECTION A, LINE 6 OHIO LIVING, AN OHIO NONPROFIT CORPORATION, IS THE SOLE MEMBER OF OHIO LIVING 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 OHIO LIVING, OHIO LIVING COMMUNITIES AND OHIO LIVING HOLDINGS BOARDS OF DIRECTORS HAVE THE POWER TO APPOINT OR REMOVE THE BOARD OF DIRECTORS OF THE OHIO LIVING FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7B THE CODE OF REGULATIONS OF OHIO LIVING FOUNDATION MAY BE AMENDED BY A MAJORITY VOTE OF THE DIRECTORS 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 DIRECTORS NO FEWER THAN TWENTY-ONE (21) DAYS IN ADVANCE OF SUCH A MEETING. THE ARTICLES OF INCORPORATION OF OHIO LIVING FOUNDATION MAY ALSO BE AMENDED IN THE SAME MANNER. NOTWITHSTANDING THE FOREGOING, ALL AMENDMENTS TO THIS CODE OF REGULATIONS AND THE ARTICLES OF INCORPORATION OF OHIO LIVING FOUNDATION MUST BE RATIFIED BY OHIO LIVING IN ITS ROLE AS SOLE MEMBER. FORM 990, PART VI, SECTION B, LINE 11B AFTER MANAGEMENT PERFORMS A DETAILED REVIEW OF THE DRAFT 990, 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/HER REVIEW FINDINGS TO THE BOARD AND FINANCE COMMITTEE. A DRAFT OF THE FORM 990 IS POSTED TO THE ONLINE BOARD PORTAL AND EACH BOARD MEMBER IS GRANTED ACCESS TO REVIEW AND COMMENT. THE FINAL ISSUED FORM 990 IS ALSO POSTED TO THE BOARD PORTAL PRIOR TO FILING. 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 OHIO LIVING FOUNDATION 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 BY NOT VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE CHIEF HUMAN RESOURCES OFFICER OF OHIO LIVING IN CONJUNCTION WITH THE OHIO LIVING EXECUTIVE COMPENSATION AND EVALUATION COMMITTEE (ECEC) OF THE BOARD OVERSEE THE COMPENSATION OF THE EXECUTIVE LEADERSHIP PERSONNEL. THE ECEC IS COMPRISED OF KEY BOARD MEMBERS WHO INCLUDE THE BOARD CHAIR FROM EACH SUBSIDIARY BOARD, THE BOARD CHAIR FROM THE OHIO LIVING PARENT BOARD, AND THE FINANCE, AUDIT, ETHICS & COMPLIANCE COMMITTEE CHAIR. THE ECEC IS GOVERNED BY A CHARTER AND MEETS REGULARLY. RESOURCES USED BY THE ECEC INCLUDE MARKET SURVEYS AVAILABLE THROUGH HEALTHCARE, LONG-TERM CARE, HOSPICE AND HOME HEALTH DATA COLLECTION CLEARINGHOUSES, INDEPENDENT CONSULTANTS AND OTHER AVAILABLE RESOURCES THAT ARE IN COMPLIANCE WITH ANTI-TRUST REGULATIONS. DECISIONS INVOLVING EXECUTIVE LEADERSHIP PAY ARE DISCUSSED AND APPROVED DURING EXECUTIVE SESSIONS OF THE OHIO LIVING PARENT BOARD MEETINGS. THIS PROCESS IS UPDATED ANNUALLY AND REVIEWED THROUGHOUT THE YEAR DURING QUARTERLY MEETINGS. THE CEO, EXECUTIVE OFFICERS AND KEY EMPLOYEES ARE PAID FROM AND RECEIVE W-2'S FROM OHIO LIVING, AND ARE SUBJECT TO THE ABOVE PROCESS. 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 XI, LINE 9: BOOK ENTRY TO CLOSE OUT CUMULATIVE INTERCOMPANY ACCOUNTS TO NET ASSETS -106,568. TRANSFERS TO AFFILIATES -4,301,000. OHIO LIVING 9200 WORTHINGTON ROAD SUITE 300 WESTERVILLE OH 43082 311340918 SUPPORT/PARENT OH 501(C)(3) LINE 12C, III-FI N/A 0 OHIO LIVING COMMUNITIES 9200 WORTHINGTON ROAD SUITE 300 WESTERVILLE OH 43082 344429863 HOUSING AND CARE OH 501(C)(3) LINE 10 OHIO LIVING 1 OHIO LIVING HOLDINGS 9200 WORTHINGTON ROAD SUITE 300 WESTERVILLE OH 43082 272564811 HOME HEALTH AND HOSPICE CARE OH 501(C)(3) LINE 10 OHIO LIVING 1 OHIO LIVING SARAH MOORE 26 N UNION STREET DELAWARE OH 43015 311510768 SKILLED CARE/ASSISTED LIVING OH 501(C)(3) LINE 10 OHIO LIVING COMMUNITIES 1 QUAKER HEIGHTS FOUNDATION INC 514 W HIGH STREET WAYNESVILLE OH 45068 311575048 SUPPORT/PARENT OH 501(C)(3) LINE 12A, I OHIO LIVING QUAKER HEIGHTS 1 OHIO LIVING QUAKER HEIGHTS 514 W HIGH STREET WAYNESVILLE OH 45068 310538523 SKILLED CARE/ASSISTED LIVING OH 501(C)(3) LINE 10 OHIO LIVING COMMUNITIES 1 LIVING ALLIANCE NETWORK 9200 WORTHINGTON ROAD SUITE 300 WESTERVILLE OH 43082 994899623 SUPPORT/PARENT OH 501(C)(3) LINE 12A, I OHIO LIVING 1 OHIO PRESBYTERIAN RETIREMENT SERVICES DEVELOP CORP 9200 WORTHINGTON ROAD SUITE 300 WESTERVILLE OH 43082 311166160 INACTIVE OH N/A C 1 OHIO LIVING VENTURES LLC 9200 WORTHINGTON ROAD SUITE 300 WESTERVILLE OH 43082 371960450 HOLD INVESTMENTS OH N/A C 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 1 1