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← GRACEWORKS LUTHERAN SERVICES

Form 990 for tax year 2023

Filed by GRACEWORKS LUTHERAN SERVICES.

Totals

Total revenue
$38,282,081
Total expenses
$38,130,307
Contributions and grants received
$126,751
Grants paid
$0
Program service revenue
$36,651,354
Investment income
$618,533
Other revenue
$885,443
Total assets, end of year
$24,620,354
Total liabilities, end of year
$30,918,261
Net assets or fund balances, end of year
-$6,297,907
Program services expenses (Part IX)
$34,245,490
Management and general expenses
$3,884,817
Fundraising expenses
$0
Program service expenses (Part III)
$34,245,490

Program services were 89.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $126,751

  • 2a · Program service revenue: FEES FROM GOVERNMENT

    total $25,250,663 · related or exempt $25,250,663

  • 2b · Program service revenue: MEDICARE/MEDICAID

    total $6,156,794 · related or exempt $6,156,794

  • 2c · Program service revenue: TENANT RENTALS

    total $2,792,482 · related or exempt $2,792,482

  • 2d · Program service revenue: CARE OF DEVELOPMENTALLY DISABLED

    total $1,484,540 · related or exempt $1,484,540

  • 2e · Program service revenue: RESIDENT FEES

    total $966,875 · related or exempt $966,875

  • 3 · Investment income

    total $33,473 · excluded $33,473

  • 7a · Gross sales of assets other than inventory

    other assets $735,203

  • 7b · Less cost or other basis and sales expenses

    other assets $150,143

  • 7c · Gain or loss

    other assets $585,060

  • 7d · Net gain or loss

    total $585,060 · excluded $585,060

  • 11a · Other revenue: DEBT EXTINGUISHMENT

    total $799,021 · excluded $799,021

  • 11b · Other revenue: MANAGEMENT FEE

    total $40,609 · unrelated business $40,609

  • 11d · All other revenue

    total $45,813 · excluded $45,813

  • 11e · Other revenue, total

    $885,443

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $20,493,789 · program services $19,588,948 · management and general $904,841

  • 8 · Pension plan contributions

    total $238,620 · program services $210,333 · management and general $28,287

  • 9 · Other employee benefits

    total $3,214,490 · program services $2,947,428 · management and general $267,062

  • 10 · Payroll taxes

    total $1,634,028 · program services $1,556,021 · management and general $78,007

  • 11b · Fees: legal

    total $18,465 · program services $17,047 · management and general $1,418

  • 11c · Fees: accounting

    total $139,492 · program services $110,572 · management and general $28,920

  • 12 · Advertising and promotion

    total $57,890 · program services $15,051 · management and general $42,839

  • 13 · Office expenses

    total $445,997 · program services $395,359 · management and general $50,638

  • 16 · Occupancy

    total $3,455,478 · program services $3,449,226 · management and general $6,252

  • 17 · Travel

    total $254,639 · program services $250,294 · management and general $4,345

  • 19 · Conferences, conventions and meetings

    total $47,172 · program services $30,849 · management and general $16,323

  • 20 · Interest

    total $62,614 · program services $62,614

  • 22 · Depreciation, depletion and amortization

    total $1,705,204 · program services $1,685,459 · management and general $19,745

  • 23 · Insurance

    total $362,493 · program services $309,747 · management and general $52,746

  • 24a · Other expenses: ADMINISTRATIVE & GENERA

    total $2,471,600 · program services $210,349 · management and general $2,261,251

  • 24b · Other expenses: REPAIR & MAINTENANCE

    total $1,465,424 · program services $1,453,486 · management and general $11,938

  • 24c · Other expenses: FOOD

    total $579,531 · program services $579,531

  • 24d · Other expenses: PURCHASED SERVICES

    total $541,812 · program services $444,551 · management and general $97,261

  • 24e · All other expenses

    total $941,569 · program services $928,625 · management and general $12,944

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $2,497,184 · end of year $1,864,775

  • 4 · Accounts receivable

    beginning of year $2,209,969 · end of year $2,796,986

  • 9 · Prepaid expenses and deferred charges

    beginning of year $402,889 · end of year $455,343

  • 10a · Land, buildings and equipment: cost or other basis

    $46,083,001

  • 10b · Land, buildings and equipment: accumulated depreciation

    $32,606,398

  • 10c · Land, buildings and equipment, net

    beginning of year $13,905,209 · end of year $13,476,603

  • 15 · Other assets

    beginning of year $6,267,361 · end of year $6,026,647

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,518,008 · end of year $3,776,296

  • 18 · Grants payable

    beginning of year $7,720,000 · end of year $7,720,000

  • 19 · Deferred revenue

    beginning of year $82,425 · end of year $53,923

  • 21 · Escrow or custodial account liability

    beginning of year $209,386 · end of year $218,664

  • 23 · Secured mortgages and notes payable

    beginning of year $18,033,915 · end of year $17,155,955

  • 25 · Other liabilities

    beginning of year $2,168,559 · end of year $1,993,423

  • 27 · Net assets without donor restrictions

    beginning of year -$6,449,681 · end of year -$6,297,907

Mission and programs · 2023

Mission

IN RESPONSE TO JESUS CHRIST, GRACEWORKS LUTHERAN SERVICES HELPS PEOPLE EXPERIENCE DIGNITY AND WHOLENESS IN RELATIONSHIP WITH GOD, FAMILY AND COMMUNITY.

Activities or mission (Part I)

TO HELP PEOPLE EXPERIENCE DIGNITY & WHOLENESS IN RELATIONSHIP WITH GOD, FAMILY & COMMUNITY.

  • GRACEWORKS ENHANCED LIVING: IN 2023, GRACEWORKS ENHANCED LIVING CELEBRATED 40 YEARS OF PROVIDING SAFE, CARING HOME ENVIRONMENTS FOR MORE THAN 200 ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. IN ADDITION TO 44 HOMES IN BUTLER, GREENE, HAMILTON AND MONTGOMERY COUNTIES, GRACEWORKS ENHANCED LIVING ALSO PROVIDES TRANSITIONAL HOUSING THROUGH AN INTERIM CARE HOME IN MONTGOMERY COUNTY. DAY PROGRAMS IN HAMILTON AND MONTGOMERY COUNTIES PROVIDED RECREATIONAL DAY HABILITATION SERVICES FOR MORE THAN 60 PEOPLE.THE BASORE ADULT INTERIM CARE HOME IS A TRANSITIONAL SHELTER FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES. WE PROVIDED EMERGENCY AND RESPITE SERVICES FOR 25 INDIVIDUALS THROUGHOUT 2023 AND WORK WITH MONTGOMERY COUNTY BOARD OF DEVELOPMENTAL DISABILITIES TO FIND PERMANENT PLACEMENT FOR EACH PERSON.VOLUNTEER SERVICES PROVIDED OPPORTUNITIES FOR 740 VOLUNTEERS TO FAITHFULLY SERVE THE NEEDS OF THOSE WHOM WE SERVE THROUGH 29,255 HOURS OF CHARITABLE SERVICES.GRACEWORKS' EMPLOYEE COMMITTEE, BRIDGES, CONTINUES TO INCREASE AWARENESS, CONVERSATION AND EDUCATION ON DEI ISSUES, ADVANCING OUR ORGANIZATIONAL DEI INITIATIVE SINCE 2022. THE EMPLOYEE-LED COMMITTEE EXPLORES OPPORTUNITIES TO PERFORM OUTREACH ACTIVITIES IN THE COMMUNITY, AND PROVIDES OPPORTUNITIES FOR STAFF TO SERVE OTHERS AND TO FULLY INTEGRATE OUR CULTURE OF FAITHFUL CARING. IN 2023, 56 EMPLOYEES PROVIDED 248 HOURS OF VOLUNTEER SERVICE TO LOCAL NONPROFITS.

    Expenses $24,387,904 · Revenue $26,092,938

  • GRACEWORKS HOUSING SERVICES: GRACEWORKS HOUSING SERVICES PROVIDED 18 AFFORDABLE HOUSING APARTMENT COMMUNITIES FOR SENIORS AND DISABLED ADULTS WITH LIMITED INCOMES, SERVING MORE THAN 750 OLDER ADULTS ACROSS OHIO, INDIANA AND KENTUCKY. ON-SITE EMPLOYEES WORKED TO ESTABLISH CARING AND STABLE ENVIRONMENTS IN WELL-MAINTAINED AND CONVENIENTLY LOCATED APARTMENT BUILDINGS. SERVICE COORDINATORS HELPED RESIDENTS FIND AND OBTAIN NEEDED SERVICES TO ALLOW THEM TO AGE IN PLACE.GRACEWORKS HOUSING SERVICES ACHIEVED 98% OCCUPANCY AND SUCCESSFULLY COMPLETED MANAGEMENT AND OCCUPANCY REVIEWS.GRACEWORKS HOUSING SERVICES PROVIDED $469,000 IN UNCOMPENSATED CHARITABLE SERVICES DURING THE PERIOD TO PEOPLE WITH LIMITED RESOURCES.

    Expenses $7,198,790 · Revenue $7,607,772

  • BETHANY VILLAGE HOME HEALTH CARE: BETHANY VILLAGE HOME HEALTH CARE PROVIDED SKILLED NURSING SUPPORT, LICENSED THERAPIES AND SOCIAL SERVICES FOR MORE THAN 1,000 NEW CLIENTS IN 2023. THESE SERVICES HELPED OHIO SENIORS MAINTAIN THEIR WELL-BEING IN MONTGOMERY, GREENE, BUTLER, WARREN, PREBLE, AND CLARK COUNTIES.HOME HEALTH STAFF MADE 22,048 VISITS TO PROVIDE HEALTHCARE IN THE HOMES OF 850 PEOPLE.BETHANY VILLAGE HOME HEALTH CARE EARNED A 4-STAR PATIENT SURVEY RATING THROUGH THE CENTERS FOR MEDICARE AND MEDICAID SERVICES.BETHANY VILLAGE HOME HEALTH CARE PROVIDED $411,000 IN UNCOMPENSATED CHARITABLE CARE DURING THE PERIOD.

    Expenses $2,585,382 · Revenue $2,877,326

  • BETHANY COMMONS AT YANKEE TRACE: BETHANY COMMONS AT YANKEE TRACE PROVIDED INDEPENDENT LIVING FOR 3 PEOPLE RESIDING IN 2 UNITS IN AN AGE-RESTRICTED (AGE 55 AND OLDER) RESIDENTIAL COMMUNITY. THESE SENIORS PARTICIPATE IN ACCESS TO THE CONTINUUM OF CARE AT BETHANY VILLAGE.

    Expenses $73,414 · Revenue $73,318

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Judy A Budi

    BOARD - PRESIDENT

    Total calculated
    $412,755
    From this org
    $0
    From related orgs
    $381,255
    Other
    $31,500
    Hours/week
    14 + 26 related

    Schedule J breakdown matched by us

    Base
    $0 + $381,255 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $13,200 related
    Nontaxable benefits
    $0 + $18,300 related
    Filer's total
    $0 + $412,755 related

  • Robert A Reichard

    BOARD - TREASURER

    Total calculated
    $208,883
    From this org
    $0
    From related orgs
    $191,834
    Other
    $17,049
    Hours/week
    14 + 26 related

    Schedule J breakdown matched by us

    Base
    $0 + $190,087 related
    Bonus
    $0
    Other
    $0 + $1,747 related
    Deferred
    $0 + $7,758 related
    Nontaxable benefits
    $0 + $9,291 related
    Filer's total
    $0 + $208,883 related

  • Jackie A D'Aurora

    BOARD - ASSISTANT SECRETARY

    Total calculated
    $198,336
    From this org
    $0
    From related orgs
    $173,448
    Other
    $24,888
    Hours/week
    6 + 34 related

    Schedule J breakdown matched by us

    Base
    $0 + $171,246 related
    Bonus
    $0
    Other
    $0 + $2,202 related
    Deferred
    $0 + $7,154 related
    Nontaxable benefits
    $0 + $17,734 related
    Filer's total
    $0 + $198,336 related

  • Dawn L Barhorst

    BOARD - SECRETARY

    Total calculated
    $197,223
    From this org
    $0
    From related orgs
    $180,616
    Other
    $16,607
    Hours/week
    12 + 28 related

    Schedule J breakdown matched by us

    Base
    $0 + $178,968 related
    Bonus
    $0
    Other
    $0 + $1,648 related
    Deferred
    $0 + $7,380 related
    Nontaxable benefits
    $0 + $9,227 related
    Filer's total
    $0 + $197,223 related

  • Arthur A Astbury

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • George R Brown

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Belinda A Burns

    DIRECTOR (AS OF 05/23)

    Total calculated
    $0
    Hours/week
    0.1

  • Mark R Chilson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Edward A Dixon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • James H Dodok

    DIRECTOR (UNTIL 05/23)

    Total calculated
    $0
    Hours/week
    0.1

  • Daniel P Driskell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Mark S Feuer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Frances Hewitt

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Dr Eric A High

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • Tawana S Jones

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Kevin S Nels

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Bonnie R Parish

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Thomas R Petrovic

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 4 related

  • Mari E Townsend

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • Nettie Watson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Kenneth M Watson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Deborah R Lyle

    ADMINISTRATOR

    Total calculated
    $164,032
    From this org
    $157,451
    From related orgs
    $0
    Other
    $6,581
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $156,159
    Bonus
    $0
    Other
    $1,292
    Deferred
    $5,757
    Nontaxable benefits
    $824
    Filer's total
    $164,032

  • Matilda A Arowosegbe

    DIRECT SUPPORT PROFESSIONAL

    Total calculated
    $150,940
    From this org
    $127,454
    From related orgs
    $0
    Other
    $23,486
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $127,454
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $23,486
    Filer's total
    $150,940

  • Dana N Albaugh

    ADMINISTRATOR

    Total calculated
    $140,403
    From this org
    $111,646
    From related orgs
    $0
    Other
    $28,757
    Hours/week
    40

  • Concilie Syori

    DIRECT SUPPORT PROFESSIONAL

    Total calculated
    $119,530
    From this org
    $115,220
    From related orgs
    $0
    Other
    $4,310
    Hours/week
    40

  • Ayele Zonor

    DIRECT SUPPORT PROFESSIONAL

    Total calculated
    $102,576
    From this org
    $102,410
    From related orgs
    $0
    Other
    $166
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
COMPENSATION OF THE OFFICERS LISTED ON FORM 990, PART VII, SECTION A, LINE 1A IS PAID BY A RELATED ORGANIZATION (THE "PARENT") NOT THE FILING ORGANIZATION. THE RELATED ORGANIZATION USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION: -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
NON-QUALIFIED DEFERRED COMPENSATION PLAN, SECTION 457(B): JUDY A. BUDI, EMPLOYEE CONTRIBUTION - $2,500, EMPLOYER CONTRIBUTION - $2,400

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • HEALTH AT HOME LLC

    SKILLED NURSING CARE HOME ASSISTANCE TO THE ELDERLY · OH · income $3,291,087 · assets $658,318

  • HANDS AT HOME LLC

    INACTIVE · OH

Provenance

Return type
form_990
Tax year
2023
Filed
19 August 2024
IRS schema version
2023v5.1
Source object
202442359349300444

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