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Nonprofiteer
← OHIO LIVING COMMUNITIES

Form 990 for tax year 2023

Filed by OHIO LIVING COMMUNITIES.

Totals

Total revenue
$139,366,395
Total expenses
$143,226,671
Contributions and grants received
$1,658,000
Grants paid
$0
Program service revenue
$134,506,448
Investment income
$2,071,385
Other revenue
$1,130,562
Total assets, end of year
$382,679,978
Total liabilities, end of year
$355,726,429
Net assets or fund balances, end of year
$26,953,549
Program services expenses (Part IX)
$126,272,265
Management and general expenses
$16,954,406
Fundraising expenses
$0
Program service expenses (Part III)
$126,272,265

Program services were 88.2% 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.

  • 1d · Related organizations

    $1,658,000

  • 2a · Program service revenue: RESIDENT REVENUE

    total $126,534,184 · related or exempt $126,534,184

  • 2b · Program service revenue: ENTRANCE FEE AMORTIZATION

    total $7,972,264 · related or exempt $7,972,264

  • 3 · Investment income

    total $1,485,837 · excluded $1,485,837

  • 7a · Gross sales of assets other than inventory

    securities $1,119,478 · other assets $1,386,719

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

    securities $1,839,649 · other assets $81,000

  • 7c · Gain or loss

    securities -$720,171 · other assets $1,305,719

  • 7d · Net gain or loss

    total $585,548 · excluded $585,548

  • 11a · Other revenue: MEALS

    total $485,808 · excluded $485,808

  • 11b · Other revenue: BEAUTY/BARBER SHOP

    total $300,942 · excluded $300,942

  • 11c · Other revenue: TRANSPORTATION

    total $290,677 · excluded $290,677

  • 11d · All other revenue

    total $53,135 · excluded $53,135

  • 11e · Other revenue, total

    $1,130,562

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $1,680,009 · management and general $1,680,009

  • 7 · Other salaries and wages

    total $48,509,507 · program services $44,977,887 · management and general $3,531,620

  • 9 · Other employee benefits

    total $6,548,569 · program services $6,079,015 · management and general $469,554

  • 10 · Payroll taxes

    total $3,723,559 · program services $3,308,174 · management and general $415,385

  • 11a · Fees: management

    total $10,279,785 · management and general $10,279,785

  • 11b · Fees: legal

    total $208,592 · management and general $208,592

  • 11c · Fees: accounting

    total $11,700 · management and general $11,700

  • 11g · Fees: other

    total $10,439,514 · program services $10,358,538 · management and general $80,976

  • 12 · Advertising and promotion

    total $418,294 · program services $401,202 · management and general $17,092

  • 13 · Office expenses

    total $3,178,022 · program services $3,062,328 · management and general $115,694

  • 14 · Information technology

    total $682,665 · program services $682,665

  • 16 · Occupancy

    total $12,405,820 · program services $12,402,448 · management and general $3,372

  • 17 · Travel

    total $516,742 · program services $503,235 · management and general $13,507

  • 19 · Conferences, conventions and meetings

    total $9,399 · program services $9,399

  • 20 · Interest

    total $9,038,976 · program services $9,038,976

  • 22 · Depreciation, depletion and amortization

    total $21,704,297 · program services $21,704,297

  • 23 · Insurance

    total $1,789,739 · program services $1,789,739

  • 24a · Other expenses: FOOD

    total $5,987,234 · program services $5,987,234

  • 24b · Other expenses: MEDICAL SUPPLIES/DRUGS

    total $2,412,914 · program services $2,412,914

  • 24c · Other expenses: FRANCHISE FEES

    total $2,237,215 · program services $2,237,215

  • 24d · Other expenses: BAD DEBT EXPENSE

    total $1,004,450 · program services $1,004,450

  • 24e · All other expenses

    total $439,669 · program services $312,549 · management and general $127,120

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $6,800,240 · end of year $7,347,886

  • 4 · Accounts receivable

    beginning of year $4,131,397 · end of year $3,387,898

  • 7 · Other notes and loans receivable

    beginning of year $224,793 · end of year $210,570

  • 8 · Inventories for sale or use

    beginning of year $269,000 · end of year $269,000

  • 9 · Prepaid expenses and deferred charges

    beginning of year $705,187 · end of year $1,249,541

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

    $687,162,463

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

    $384,888,459

  • 10c · Land, buildings and equipment, net

    beginning of year $308,572,995 · end of year $302,274,004

  • 11 · Investments: publicly traded securities

    beginning of year $47,363,308 · end of year $44,085,098

  • 14 · Intangible assets

    beginning of year $2,271,999 · end of year $2,190,999

  • 15 · Other assets

    beginning of year $14,108,803 · end of year $21,664,982

  • 17 · Accounts payable and accrued expenses

    beginning of year $27,358,445 · end of year $19,025,976

  • 19 · Deferred revenue

    beginning of year $64,051,170 · end of year $67,270,791

  • 20 · Tax-exempt bond liabilities

    beginning of year $225,588,906 · end of year $226,977,383

  • 23 · Secured mortgages and notes payable

    beginning of year $2,325,381 · end of year $2,110,792

  • 25 · Other liabilities

    beginning of year $46,053,491 · end of year $40,341,487

  • 27 · Net assets without donor restrictions

    beginning of year $19,070,329 · end of year $26,953,549

Mission and programs · 2023

Mission

SEE SCHEDULE OOHIO LIVING COMMUNITIES WAS FOUNDED IN 1922 AND WAS INCORPORATED AS AN OHIO NON-PROFIT CORPORATION IN 1959. THE CORPORATION'S MISSION STATEMENT IS AS FOLLOWS:OUR MISSION IS TO PROVIDE OLDER ADULTS WITH CARING AND QUALITY SERVICES TOWARD ENHANCEMENT OF PHYSICAL, MENTAL AND SPIRITUAL WELL-BEING CONSISTENT WITH THE CHRISTIAN GOSPEL. OHIO LIVING COMMUNITIES IS DEDICATED TO LIVING OUR MISSION AND KEEPING THE PROMISES WE MAKE TO THOSE FOR WHOM WE PROVIDE CARE. OHIO LIVING COMMUNITIES IS COMMITTED TO INCLUSIVENESS, A HIGH ETHICAL STANDARD, RESPECT AND RESPONSIVENESS, ALL OF WHICH ESTABLISHES OHIO LIVING COMMUNITIES AS AN INTEGRAL PART OF THE LARGER COMMUNITY. SINCE INCEPTION, WE HAVE ADHERED TO THE PROMISE THAT NO OHIO LIVING COMMUNITIES RESIDENTS WILL BE ASKED TO LEAVE BECAUSE THEY EXHAUST PERSONAL FUNDS, THROUGH NO FAULT OF THEIR OWN, TO PAY FOR THEIR HOUSING OR CARE.

Activities or mission (Part I)

TO PROVIDE OLDER ADULTS WITH CARING AND QUALITY SERVICES TOWARD THE ENHANCEMENT OF PHYSICAL, MENTAL AND SPIRITUAL WELL BEING CONSISTENT WITH THE CHRISTIAN GOSPEL.

  • SEE SCHEDULE OIN FISCAL YEAR 2024, OHIO LIVING COMMUNITIES OPERATED TWELVE COMMUNITIES FOR SENIORS THROUGHOUT OHIO. SERVICES OFFERED TO RESIDENTS INCLUDE INDEPENDENT LIVING (APARTMENTS, RANCH/VILLA HOMES), ASSISTED LIVING (INCLUDING MEMORY CARE), SKILLED NURSING (INCLUDING REHABILITATION SERVICES AND MEMORY CARE). DURING FISCAL YEAR ENDED JUNE 30, 2024 THE OHIO LIVING COMMUNITIES' AVERAGE OCCUPANCY IN EACH LEVEL OF CARE WAS AS FOLLOWS: UNITS AVERAGE OCCUPANCY AVAILABLE OCCUPANCY PERCENT ---------- ------------- ---------------INDEPENDENT 1,602 1,483 92.6%ASSISTED LIVING 435 383 89.2%SKILLED NURSING 557 429 70.7%TOTAL 2,594 2,296 87.0%THE PAYOR MIX FOR SKILLED NURSING FOR FISCAL YEAR 2024 WAS AS FOLLOWS: PRIVATE PAY 35% MEDICAID 32% MEDICARE 18% MANAGED CARE 15%TOTAL 100%

    Expenses $126,272,265 · Revenue $134,506,448

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

Listed in Part VII

  • Laurence C Gumina

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $670,886
    From this org
    $0
    From related orgs
    $592,239
    Other
    $78,647
    Hours/week
    21 + 19 related

    Schedule J breakdown matched by us

    Base
    $0 + $590,949 related
    Bonus
    $0
    Other
    $0 + $1,290 related
    Deferred
    $0 + $70,000 related
    Nontaxable benefits
    $0 + $8,647 related
    Filer's total
    $0 + $670,886 related

  • Leslie Belfance

    COO OF COMMUNITIES

    Total calculated
    $288,211
    From this org
    $0
    From related orgs
    $256,262
    Other
    $31,949
    Hours/week
    32 + 8 related

    Schedule J breakdown matched by us

    Base
    $0 + $254,894 related
    Bonus
    $0
    Other
    $0 + $1,368 related
    Deferred
    $0 + $20,000 related
    Nontaxable benefits
    $0 + $11,949 related
    Filer's total
    $0 + $288,211 related

  • Donald Edwards

    DIRECTOR/CHAIR

    Total calculated
    $0
    Hours/week
    2 + 5 related

  • Sandy Adam

    DIRECTOR/VICE CHAIR

    Total calculated
    $0
    Hours/week
    2 + 5 related

  • James Joyce

    DIRECTOR/ASSISTANT SECRETARY

    Total calculated
    $0
    Hours/week
    2 + 5 related

  • Terry White

    DIRECTOR/ASSISTANT TREASURER

    Total calculated
    $0
    Hours/week
    2 + 5 related

  • Robert B Stillman

    CFO/TREASURER

    Total calculated
    $458,996
    From this org
    $0
    From related orgs
    $418,308
    Other
    $40,688
    Hours/week
    21 + 19 related

    Schedule J breakdown matched by us

    Base
    $0 + $417,018 related
    Bonus
    $0
    Other
    $0 + $1,290 related
    Deferred
    $0 + $25,000 related
    Nontaxable benefits
    $0 + $15,688 related
    Filer's total
    $0 + $458,996 related

  • Dana Ullom-Vucelich

    CHIEF HR OFFICER/SECRETARY

    Total calculated
    $349,793
    From this org
    $0
    From related orgs
    $311,162
    Other
    $38,631
    Hours/week
    26 + 14 related

    Schedule J breakdown matched by us

    Base
    $0 + $309,910 related
    Bonus
    $0
    Other
    $0 + $1,252 related
    Deferred
    $0 + $25,000 related
    Nontaxable benefits
    $0 + $13,631 related
    Filer's total
    $0 + $349,793 related

  • Michaella Rees

    CHIEF BRAND/GROWTH OFFICER

    Total calculated
    $257,014
    From this org
    $0
    From related orgs
    $236,573
    Other
    $20,441
    Hours/week
    23 + 17 related

    Schedule J breakdown matched by us

    Base
    $0 + $236,186 related
    Bonus
    $0
    Other
    $0 + $387 related
    Deferred
    $0 + $20,000 related
    Nontaxable benefits
    $0 + $441 related
    Filer's total
    $0 + $257,014 related

  • David De Simone

    CHIEF COUNSEL & COMPLIANCE OFFICER

    Total calculated
    $209,307
    From this org
    $0
    From related orgs
    $190,371
    Other
    $18,936
    Hours/week
    22 + 18 related

    Schedule J breakdown matched by us

    Base
    $0 + $189,511 related
    Bonus
    $0
    Other
    $0 + $860 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $18,936 related
    Filer's total
    $0 + $209,307 related

  • Stanley Kappers

    EXEC DIRECTOR-MT PLEASANT

    Total calculated
    $203,701
    From this org
    $0
    From related orgs
    $195,054
    Other
    $8,647
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $194,297 related
    Bonus
    $0
    Other
    $0 + $757 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $8,647 related
    Filer's total
    $0 + $203,701 related

  • William Renner

    CORP EXEC OF OP PLANNING/ANALYSIS

    Total calculated
    $189,785
    From this org
    $0
    From related orgs
    $164,929
    Other
    $24,856
    Hours/week
    27 + 13 related

    Schedule J breakdown matched by us

    Base
    $0 + $164,337 related
    Bonus
    $0
    Other
    $0 + $592 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $24,856 related
    Filer's total
    $0 + $189,785 related

  • Ann Beeman

    EXEC DIRECTOR-LLANFAIR

    Total calculated
    $177,743
    From this org
    $0
    From related orgs
    $161,868
    Other
    $15,875
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $161,541 related
    Bonus
    $0
    Other
    $0 + $327 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $15,875 related
    Filer's total
    $0 + $177,743 related

  • Brian Kolenich

    EXEC DIRECTOR-LAKE VISTA

    Total calculated
    $172,018
    From this org
    $0
    From related orgs
    $153,985
    Other
    $18,033
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $153,140 related
    Bonus
    $0
    Other
    $0 + $845 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $18,033 related
    Filer's total
    $0 + $172,018 related

  • Kara Hanzie

    EXEC DIRECTOR-BRECKENRIDGE VILLAGE

    Total calculated
    $166,715
    From this org
    $0
    From related orgs
    $166,274
    Other
    $441
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $166,066 related
    Bonus
    $0
    Other
    $0 + $208 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $441 related
    Filer's total
    $0 + $166,715 related

  • Matthew Cheuvront

    CORP EXEC OF INFORMATION TECHNOLOGY

    Total calculated
    $152,120
    From this org
    $0
    From related orgs
    $151,683
    Other
    $437
    Hours/week
    26 + 14 related

    Schedule J breakdown matched by us

    Base
    $0 + $151,504 related
    Bonus
    $0
    Other
    $0 + $179 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $437 related
    Filer's total
    $0 + $152,120 related

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:
OHIO LIVING COMMUNITIES RELIED ON A RELATED ORGANIZATION (OHIO LIVING) THAT USED THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS: -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.

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.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

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.

  • BV APARTMENTS LLC

    HOUSING · OH · income $2,435,208 · assets $4,138,177

    Directly controlled by OHIO LIVING COMMUNITIES

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • OHIO PRESBYTERIAN RETIREMENT SERVICES DEVELOP CORP

    C · INACTIVE · OH · controlled entity

  • OHIO LIVING VENTURES LLC

    C · HOLD INVESTMENTS · OH · controlled entity

Provenance

Return type
form_990
Tax year
2023
Filed
29 April 2025
IRS schema version
2023v6.0
Source object
202541199349302544

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