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Nonprofiteer
← SOUTH FRANKLIN CIRCLE

Form 990 for tax year 2023

Filed by SOUTH FRANKLIN CIRCLE.

Totals

Total revenue
$20,183,968
Total expenses
$20,159,092
Contributions and grants received
$1,006,995
Grants paid
$0
Program service revenue
$18,865,310
Investment income
$270,570
Other revenue
$41,093
Total assets, end of year
$109,430,900
Total liabilities, end of year
$124,951,509
Net assets or fund balances, end of year
-$15,520,609
Program services expenses (Part IX)
$17,453,927
Management and general expenses
$2,705,165
Fundraising expenses
$0
Program service expenses (Part III)
$17,453,927

Program services were 86.6% 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

    $93,207

  • 1e · Government grants (contributions)

    $904,642

  • 1f · All other contributions, gifts and grants

    $9,146

  • 2a · Program service revenue: INDEPENDENT/ASSISTED LIVING

    total $18,847,210 · related or exempt $18,847,210

  • 2b · Program service revenue: PROVIDER RELIEF FUNDS

    total $18,100 · related or exempt $18,100

  • 3 · Investment income

    total $283,150 · excluded $283,150

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0

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

    other assets $12,580

  • 7c · Gain or loss

    other assets -$12,580

  • 7d · Net gain or loss

    total -$12,580 · related or exempt -$12,580

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $41,093 · related or exempt $41,093

  • 11e · Other revenue, total

    $41,093

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $0

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $4,496,693 · program services $3,853,216 · management and general $643,477

  • 8 · Pension plan contributions

    total $58,629 · program services $50,345 · management and general $8,284

  • 9 · Other employee benefits

    total $302,959 · program services $260,151 · management and general $42,808

  • 10 · Payroll taxes

    total $382,584 · program services $328,525 · management and general $54,059

  • 11a · Fees: management

    total $1,007,970 · management and general $1,007,970

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $0

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $152,683 · program services $135,445 · management and general $17,238

  • 12 · Advertising and promotion

    total $227,579 · management and general $227,579

  • 13 · Office expenses

    total $216,449 · program services $189,470 · management and general $26,979

  • 14 · Information technology

    total $87,159 · program services $66,162 · management and general $20,997

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $2,308,629 · program services $2,298,002 · management and general $10,627

  • 17 · Travel

    total $4,075 · program services $3,093 · management and general $982

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $3,171 · program services $2,407 · management and general $764

  • 20 · Interest

    total $1,966,129 · program services $1,957,376 · management and general $8,753

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $4,920,308 · program services $4,900,627 · management and general $19,681

  • 23 · Insurance

    total $272,880 · management and general $272,880

  • 24a · Other expenses: OUTSIDE SERVICES

    total $1,922,899 · program services $1,705,804 · management and general $217,095

  • 24b · Other expenses: SUPPLIES

    total $988,613 · program services $956,641 · management and general $31,972

  • 24c · Other expenses: REPAIRS & MAINT

    total $375,994 · program services $285,417 · management and general $90,577

  • 24d · Other expenses: THERAPY

    total $287,877 · program services $287,877

  • 24e · All other expenses

    total $175,812 · program services $173,369 · management and general $2,443

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,500 · end of year $2,514

  • 2 · Savings and temporary cash investments

    beginning of year $4,736,117 · end of year $4,953,623

  • 3 · Pledges and grants receivable

    beginning of year $599,863 · end of year $479,009

  • 4 · Accounts receivable

    beginning of year $850,317 · end of year $913,505

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $44,752 · end of year $43,215

  • 9 · Prepaid expenses and deferred charges

    beginning of year $39,108 · end of year $48,976

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

    $163,182,684

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

    $64,270,750

  • 10c · Land, buildings and equipment, net

    beginning of year $101,766,275 · end of year $98,911,934

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $1,650,367 · end of year $1,723,297

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $4,329,737 · end of year $2,354,827

  • 17 · Accounts payable and accrued expenses

    beginning of year $5,147,950 · end of year $8,816,228

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $15,181,632 · end of year $14,565,926

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $31,594,486 · end of year $30,478,206

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $71,666,249 · end of year $71,091,149

  • 27 · Net assets without donor restrictions

    beginning of year -$10,519,843 · end of year -$16,413,175

  • 28 · Net assets with donor restrictions

    beginning of year $947,562 · end of year $892,566

Mission and programs · 2023

Mission

TO CREATE A CARING COMMUNITY FOR OLDER ADULTS FOR CONNECTION, ENGAGEMENT AND SUPPORT. OUR VALUES ARE REFLECTED IN OUR PROGRAMS AND SERVICES THROUGH RESPECTING INDIVIDUALS, ENSURING QUALITY, EMBRACING DIVERSITY, MAINTAINING INTEGRITY, VALUING PARTNERSHIPS, ENCOURAGING PERSONAL DEVELOPMENT, PROMOTING COMMUNITY INVOLVEMENT, PRACTICING SOUND BUSINESS PRINCIPLES AND UPHOLDING OUR COMMITMENT TO OUR NOT FOR PROFIT MISSION.

Activities or mission (Part I)

TO CREATE A CARING COMMUNITY FOR OLDER ADULTS FOR CONNECTION, ENGAGEMENT AND SUPPORT.

  • OPENED IN 2009, SOUTH FRANKLIN CIRCLE IS A FULL SERVICE RETIREMENT COMMUNITY OFFERING INDEPENDENT AND ASSISTED LIVING ON ITS CAMPUS IN CHAGRIN FALLS, OHIO AND SKILLED NURSING SERVICES AT JUDSON, A RELATED 501(C)(3) ORGANIZATION. SOUTH FRANKLIN CIRCLE ALSO PROVIDES THERAPY SERVICES AND A WIDE MENU OF HEALTH, FITNESS, EDUCATIONAL, CULTURAL, AND PERFORMING ARTS PROGRAMS. SFC ALSO OFFERS COMMUNITY MEMBERSHIPS TO THEIR POOL AND WELLNESS PROGRAMS AS WELL AS OPENING MANY OF THEIR CULTURAL AND EDUCATIONAL PROGRAMS TO INDIVIDUALS IN THE LARGER CHAGRIN VALLEY COMMUNITY.

    Expenses $17,453,927 · Revenue $18,893,823

As filed on the 2023 return.

Listed in Part VII

  • Kendra Urdzik

    CEO

    Total calculated
    $388,768
    From this org
    $0
    From related orgs
    $382,029
    Other
    $6,739
    Hours/week
    15 + 27 related

    Schedule J breakdown matched by us

    Base
    not reported + $339,966 related
    Bonus
    not reported + $42,063 related
    Other
    not reported
    Deferred
    not reported + $6,600 related
    Nontaxable benefits
    not reported + $139 related
    Filer's total
    not reported + $388,768 related

  • Brian Wassil

    VP OF FINANCE JSI/CFO

    Total calculated
    $219,480
    From this org
    $0
    From related orgs
    $215,040
    Other
    $4,440
    Hours/week
    15 + 27 related

    Schedule J breakdown matched by us

    Base
    not reported + $203,707 related
    Bonus
    not reported + $11,333 related
    Other
    not reported
    Deferred
    not reported + $4,301 related
    Nontaxable benefits
    not reported + $139 related
    Filer's total
    not reported + $219,480 related

  • Cindy Struk

    VP OF HEALTH SERVICES/CHCO

    Total calculated
    $206,270
    From this org
    $0
    From related orgs
    $201,871
    Other
    $4,399
    Hours/week
    15 + 34 related

    Schedule J breakdown matched by us

    Base
    not reported + $201,871 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported + $4,260 related
    Nontaxable benefits
    not reported + $139 related
    Filer's total
    not reported + $206,270 related

  • Dianna Huckestein

    VP OF MARKETING & SALES

    Total calculated
    $180,596
    From this org
    $0
    From related orgs
    $176,761
    Other
    $3,835
    Hours/week
    16 + 26 related

    Schedule J breakdown matched by us

    Base
    not reported + $161,761 related
    Bonus
    not reported + $15,000 related
    Other
    not reported
    Deferred
    not reported + $3,696 related
    Nontaxable benefits
    not reported + $139 related
    Filer's total
    not reported + $180,596 related

  • William E Fehrenbach

    VP of Project Management

    Total calculated
    $179,654
    From this org
    $0
    From related orgs
    $175,807
    Other
    $3,847
    Hours/week
    20 + 20 related

    Schedule J breakdown matched by us

    Base
    not reported + $155,807 related
    Bonus
    not reported + $20,000 related
    Other
    not reported
    Deferred
    not reported + $3,708 related
    Nontaxable benefits
    not reported + $139 related
    Filer's total
    not reported + $179,654 related

  • Lucy Jennings

    AIDE

    Total calculated
    $157,283
    From this org
    $154,294
    From related orgs
    $0
    Other
    $2,989
    Hours/week
    86

    Schedule J breakdown matched by us

    Base
    $151,644
    Bonus
    $2,650
    Other
    not reported
    Deferred
    $2,850
    Nontaxable benefits
    $139
    Filer's total
    $157,283

  • Catherine Okoko

    AIDE

    Total calculated
    $133,157
    From this org
    $130,410
    From related orgs
    $0
    Other
    $2,747
    Hours/week
    75.75

  • Tiffany Cooper

    VP S. FRANKLIN

    Total calculated
    $131,934
    From this org
    $129,084
    From related orgs
    $0
    Other
    $2,850
    Hours/week
    40

  • Joan Riede

    DIRECTOR OF SALES, S. FRANKLIN

    Total calculated
    $128,159
    From this org
    $125,456
    From related orgs
    $0
    Other
    $2,703
    Hours/week
    40

  • Sonja C Rajki

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1.25 related

  • Douglas Wang

    CHAIR

    Total calculated
    $0
    Hours/week
    1 + 3.25 related

  • Samuel S Hartwell

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 2.25 related

  • Barbara L Hawley

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 2.25 related

  • Jay Chip Auwerter

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1.25 related

  • Timothy Reynolds

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 2.25 related

  • Judy Bodenhamer

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 2.25 related

  • Thomas Nobbe

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1 + 3.25 related

  • Kevin B Shaw

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 2.25 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

  • 3 · Compensation committee
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 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

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.

Provenance

Return type
form_990
Tax year
2023
Filed
5 November 2024
IRS schema version
2023v5.1
Source object
202423109349302082

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