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← ASSUMPTION VILLAGE

Form 990 for tax year 2022

Filed by ASSUMPTION VILLAGE.

What the amendment changed

Compared with the return it replaced , filed 28 September 2023. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Both are the same on the two returns, so the amendment changed something else.

Totals

Total revenue
$11,457,731
Total expenses
$2,971,208
Contributions and grants received
$11,721
Grants paid
$0
Program service revenue
$1,842,371
Investment income
$9,471,863
Other revenue
$131,776
Total assets, end of year
$32,561
Total liabilities, end of year
$176,910
Net assets or fund balances, end of year
-$144,349
Program services expenses (Part IX)
$2,514,312
Management and general expenses
$456,896
Fundraising expenses
$0
Program service expenses (Part III)
$2,514,312

Program services were 84.6% 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

    $11,721

  • 2a · Program service revenue: NET PATIENT SERVICE REVENUE

    total $1,842,371 · related or exempt $1,842,371

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    other assets $16,782,588

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

    other assets $7,310,725

  • 7c · Gain or loss

    securities $0 · other assets $9,471,863

  • 7d · Net gain or loss

    total $9,471,863 · excluded $9,471,863

  • 11a · Other revenue: BEAUTY/BARBER SHOP

    total $3,653 · excluded $3,653

  • 11b · Other revenue: CAFETERIA

    total $1,646 · excluded $1,646

  • 11c · Other revenue: TV and telephone

    total $284 · excluded $284

  • 11d · All other revenue

    total $126,193 · related or exempt $0 · unrelated business $0 · excluded $126,193

  • 11e · Other revenue, total

    $131,776

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $144,526 · program services $122,847 · management and general $21,679 · fundraising $0

  • 7 · Other salaries and wages

    total $1,259,867 · program services $1,070,887 · management and general $188,980

  • 8 · Pension plan contributions

    total -$3,582 · program services -$3,045 · management and general -$537

  • 9 · Other employee benefits

    total $271,564 · program services $230,829 · management and general $40,735

  • 10 · Payroll taxes

    total $100,215 · program services $85,183 · management and general $15,032

  • 11b · Fees: legal

    total $120,492 · management and general $120,492

  • 11c · Fees: accounting

    total $277 · management and general $277

  • 11f · Fees: investment management

    total $1,918 · program services $1,630 · management and general $288

  • 11g · Fees: other

    total $447,524 · program services $428,415 · management and general $19,109 · fundraising $0

  • 13 · Office expenses

    total $15,846 · program services $13,469 · management and general $2,377

  • 14 · Information technology

    total $107 · program services $91 · management and general $16

  • 16 · Occupancy

    total $138,507 · program services $117,731 · management and general $20,776

  • 17 · Travel

    total $953 · program services $810 · management and general $143

  • 22 · Depreciation, depletion and amortization

    total $108,868 · program services $92,538 · management and general $16,330

  • 24a · Other expenses: Medical Supplies

    total $75,015 · program services $75,015

  • 24b · Other expenses: DIETARY expense

    total $95,064 · program services $95,064

  • 24c · Other expenses: Medicaid Bed Tax

    total $119,387 · program services $119,387

  • 24e · All other expenses

    total $74,660 · program services $63,461 · management and general $11,199 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $18,833 · end of year $3,014

  • 4 · Accounts receivable

    beginning of year $933,758 · end of year $29,367

  • 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

  • 9 · Prepaid expenses and deferred charges

    beginning of year $180 · end of year $180

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

    $0

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

    $0

  • 10c · Land, buildings and equipment, net

    beginning of year $7,408,373 · end of year $0

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,496,523 · end of year $176,910

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $3,744,132 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $2,120,489 · end of year -$144,349

Mission and programs · 2022

Mission

The Assumption Village extends the healing ministry of Jesus by improving the health of our communities with emphasis on people who are poor and underserved.

Activities or mission (Part I)

THE ASSUMPTION VILLAGE OFFERS BOTH ASSISTED LIVING AND LONG-TERM NURSING CARE FOR PATIENTS IN A COMFORTABLE AND WARM ATMOSPHERE. IT IS MEDICARE AND MEDICAID APPROVED.

  • THE ASSUMPTION VILLAGE IS A LONG-TERM CARE FACILITY OFFERING MULTI-LEVEL SERVICES, INCLUDING INTERMEDIATE CARE, SKILLED NURSING CARE, ASSISTED LIVING, AND AN ALZHEIMER'S/DEMENTIA SPECIAL CARE UNIT. THE ASSUMPTION VILLAGE PARTICIPATES IN THE MEDICARE AND MEDICAID PROGRAMS. The Assumption Village sold substantially all of its operating assets on March 1, 2022.

    Expenses $2,514,312 · Revenue $1,842,371

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • DONALD KLINE

    President, Samaritan Group (End 07/22), BSMH COO

    Total calculated
    $1,836,880
    From this org
    $0
    From related orgs
    $1,790,988
    Other
    $45,892
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $0 + $858,576 related
    Bonus
    $0 + $320,000 related
    Other
    $0 + $612,412 related
    Deferred
    $0 + $3,742 related
    Nontaxable benefits
    $0 + $42,150 related
    Filer's total
    $0 + $1,836,880 related

  • JOHN LUELLEN MD

    Mercy Health Youngstown & Lorain President

    Total calculated
    $1,380,433
    From this org
    $0
    From related orgs
    $1,094,816
    Other
    $285,617
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $0 + $581,611 related
    Bonus
    $0 + $216,133 related
    Other
    $0 + $297,072 related
    Deferred
    $0 + $249,780 related
    Nontaxable benefits
    $0 + $35,837 related
    Filer's total
    $0 + $1,380,433 related

  • MICHAEL KAVIC MD

    Vice Chair (Beg 01/22)

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • REV LEWIS MACKLIN

    SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • SR MILDRED ELY HM

    Chair (Beg 01/22)

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • EDWARD NOVOSEL DO

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • GERMAINE BENNETT

    Board Member

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • JOSEPH MOSCA PHD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Juan SANtiago

    Board Member (Beg 01/22)

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • SR MARYANN GOLONKA HM

    Board Member

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Martin Tursky

    COO Lorain & Youngstown Market (Beg 01/22)

    Total calculated
    $600,021
    From this org
    $0
    From related orgs
    $523,162
    Other
    $76,859
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $0 + $341,260 related
    Bonus
    $0 + $129,500 related
    Other
    $0 + $52,402 related
    Deferred
    $0 + $45,108 related
    Nontaxable benefits
    $0 + $31,751 related
    Filer's total
    $0 + $600,021 related

  • MELESSA SCATTINO

    Executive Director LTC Operations (End 02/22)

    Total calculated
    $76,049
    From this org
    $76,604
    From related orgs
    $0
    Other
    -$555
    Hours/week
    20 + 20 related

  • Michelle Crawford

    CFO, Mercy Health Youngstown & Lorain

    Total calculated
    $392,429
    From this org
    $0
    From related orgs
    $365,131
    Other
    $27,298
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $0 + $265,064 related
    Bonus
    $0 + $70,960 related
    Other
    $0 + $29,107 related
    Deferred
    $0 + $10,464 related
    Nontaxable benefits
    $0 + $16,834 related
    Filer's total
    $0 + $392,429 related

  • ANTHONY SEMINARO

    FORMER CFO - Youngstown

    Total calculated
    $831,222
    From this org
    $0
    From related orgs
    $676,339
    Other
    $154,883
    Hours/week
    0 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $429,690 related
    Bonus
    $0 + $142,102 related
    Other
    $0 + $104,547 related
    Deferred
    $0 + $119,710 related
    Nontaxable benefits
    $0 + $35,173 related
    Filer's total
    $0 + $831,222 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

  • 1a · Tax indemnification and gross-up payments
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

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
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a Tax indemnification and gross-up payments
A tax indemnification benefit to cover the income tax incurred on gifts was paid to one officer. The entire benefit was treated as taxable compensation.
Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation
The compensation of the organization's president and CEO, Donald Kline (End 07/22) and John Luellen, MD (Beg 07/22), is determined by Bon Secours Mercy Health, Inc., a related tax-exempt organization. Bon SEcours Mercy Health, Inc. utilizes a compensation committee, an independent compensation consultant, a compensation survey, and approval by board or compensation committee when determining Mr. Kline's and Mr. Luellen's compensation.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan
The Youngstown Market SERP Plan is a deferred compensation plan which provides supplemental retirement benefits to persons selected by the Mercy Health Youngstown LLC Board of trustees or its delegate. The plan is no longer accepting new participants and cessation of contributions has occurred. Participants vest 100% in their accounts after three years of service, except for participants who had attained at least ten years of service at plan inception, who had immediate vesting. Vesting occurs earlier upon death or total disability. Payments are made during employment for required tax withholding. The vested account balance is paid as a lump sum after termination of employment. Amounts includible as taxable compensation for listed individuals due to SERP participation in the reporting year were as follows: Donald Kline $0.
Schedule J, Part I, Line 4b Terms and conditions of the Bon Secours Mercy Health System SERP
The Bon SEcours Mercy Health System SERP is a non-qualified deferred compensation plan which provides supplemental retirement benefits to persons selected by the Board of Trustees or its delegate. The plan provides for annual credits of a specified percentage of an eligible participants base salary paid in a plan year and interest credits. Plan participants vest in plan credits after completing a three year class vesting schedule or earlier for death or total disability or reaching age 60 while employed, or due to involuntary separation of employment other than for cause. Payments during employment are made for required tax withholding and reduce the participants account balance. Distribution of the vested account balance in a lump sum occurs after termination of employment. Amounts includible as taxable compensation for listed individuals due to SERP participation in the reporting year were as follows: Donald Kline, $184,492; Anthony Seminaro, $25,931; John Luellen, MD, $84,688; Michelle Crawford, $0; Martin Tursky, $0.
Schedule J, Part I, Line 7 NON-FIXED PAYMENTS
The organization provides annual incentive compensation for listed individuals. The organization's Board of Trustees establishes objective thresholds for quality, community benefit, and financial performance which must be achieved for incentives to be awarded. The Board also establishes threshold, target and maximum levels for incentive awards. Within these established parameters, the Board determines the CEO's incentive award and incentive awards for other listed individuals are determined by the listed individual's supervisor and disclosed to the Board. The Board may authorize modified incentive awards when appropriate in its judgment.
Schedule J, Part II, Column (C) Reporting negative deferred compensation
Annual actuarially-determined contributions to defined benefit plans, which are based on prior plan contributions, changes in interest rates, the present value of accrued benefits, and other data and assumptions about the future, may, for some plan participants and for some plan years, result in negative contribution amounts.

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.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

Related corporations and trusts

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

Assets distributed on this return

Schedule N, as filed: what the organization did with its assets when it liquidated or dissolved, or disposed of more than a quarter of them, and who received them. A recipient with an EIN is usually a successor organization; filers also list expenses such as legal fees here.

1 distribution to a recipient named as a person, $17,063,130. Counted where the filer named the recipient as a person, as filed. Who received them, and what, are not published.

Provenance

Return type
form_990
Tax year
2022
Filed
13 November 2023
IRS schema version
2022v5.0
Source object
202313179349301536

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