2024-05-15T10:14:18-05:00 2023-06-30 341310124 REA & ASSOCIATES INC 212 N WASHINGTON STREET MILLERSBURG OH 44654 990 2022-07-01 341724387 THE OAKS FOUNDATION INC OAKS 3309386126 715 S JOHNSON RD SEBRING OH 446721709 BETH HOYT CONTROLLER 3309386126 2024-05-15 1 BETH HOYT 999009999 0 MELISSA DUNKLE CPA P01380769 3306746055 2024-04-29 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BETH HOYT 715 S JOHNSON RD SEBRING OH 446721709 1221468 0 X N/A X 1993 OH FUNDS DISTRIBUTED TO NOT FOR PROFIT ORGANIZATIONS TO PROVIDE HOUSING, HEALTH CARE & MEDICAL SERVICES FOR A RETIREMENT COMMUNITY. 6 6 0 20 0 0 518747 487635 0 0 169044 180773 40615 5718 728406 674126 515862 1016878 0 0 0 0 0 0 76125 60354 76125 576216 1093003 152190 -418877 6499256 6425751 123442 63293 6375814 6362458 FUNDS DISTRIBUTED TO NON-PROFIT ORGANIZATIONS TO PROVIDE HOUSING, HEALTH CARE & MEDICAL SERVICES FOR A RETIREMENT COMMUNITY. 0 0 1016878 1016878 0 FUNDS DISTRIBUTED TO NON-PROFIT ORGANIZATIONS TO PROVIDE HOUSING, HEALTH CARE & MEDICAL SERVICES FOR A RETIREMENT COMMUNITY. 1016878 1 1 0 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 28 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X THE ORGANIZATION 3309386126 715 S JOHNSON RD SEBRING OH 446721709 ANDREW ESTOCK VICE PRESIDENT 1.00 1.00 X X 0 0 0 RUSSEL KIKO SECRETARY 1.00 1.00 X X 0 0 0 ASHLEY SHEFFIELD DIRECTOR 1.00 1.00 X X 0 0 0 LISA GENTILE ADMINISTRATOR 40.00 X X 0 107215 9201 DAVID DAVE MANNION PRESIDENT 4.00 36.00 X X 0 18385 2061 GREG NEW DIRECTOR 1.00 1.00 X 0 0 0 LYNNE BIERY TREASURER 1.00 1.00 X 0 0 0 RANDY ROOSE ADMINISTRATOR 1.00 39.00 X X 0 0 0 0 125600 11262 0 0 0 0 0 487635 487635 179026 179026 534692 532945 1747 1747 1747 20115 14397 5718 5718 674126 0 0 186491 1016878 1016878 4349 4349 38233 38233 7053 7053 WAGE AND BENEFIT REIMBU 16755 16755 MISCELLANEOUS EXPENSE 5276 5276 SPECIAL EVENT EXPENSE 3847 3847 SUPPLIES 612 612 1093003 1016878 0 76125 823114 533139 18869 3942 3782792 4201411 1874481 1687259 6499256 6425751 27184 9303 96258 53990 123442 63293 X 5381090 5386515 994724 975943 6375814 6362458 6499256 6425751 -418877 405521 0 X 1 X 1 X 1 0 X X 2 COPELAND OAKS 340941565 10 1 844524 0 CRANDALL MEDICAL CENTER 341289433 7 1 172354 0 2 1016878 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 0 SCHEDULE A, PART I, LINE 11G, COLUMN VI: THE FILING ORGANIZATION PROVIDES FACILITIES AND EQUIPMENT TO COPELAND OAKS ON AN ON-GOING BASIS. SCHEDULE A, PART IV, SECTION D, LINE 3: THE GOVERNING BODY MEMBERS OF BOTH THE FILING ORGANIZATION AND BOTH SUPPORTED ENTITIES ARE RELATED THROUGH THE SHARED TOP MANAGEMENT OFFICIALS. THE TOP MANAGEMENT OFFICIALS EQUALLY REPRESENT ALL THREE ENTITIES WHEN MAKING DECISIONS REGARDING THE ORGANIZATION'S INVESTMENT POLICIES AND DIRECTING THE USE OF THE INCOME AND ASSETS. IN THIS WAY, THE TOP MANAGEMENT OFFICIALS ARE THE VOICE FOR THE SUPPORTED ORGANIZATIONS. SCHEDULE A, PART IV, SECTION E, LINE 2: THE OAKS FOUNDATION IS OPERATED AS A CHARITABLE NOT-FOR-PROFIT CORPORATION CREATED TO SUPPORT COPELAND OAKS AND CRANDALL MEDICAL CENTER THROUGH FUND-RAISING, INVESTMENT AND OTHER ACTIVITIES. THIS SUPPORT IS USED TO HELP PROVIDE INDEPENDENT LIVING, ASSISTED LIVING AND SKILLED NURSING SERVICES TO THE RESIDENTS OF THE FACILITIES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 994724 29872 48653 975943 980868 23023 9167 994724 1079129 48562 146823 980868 1278591 131212 330674 1079129 1680156 369834 771399 1278591 1.00000 0 0 0 DEFEASED BONDS 1687259 C 1687259 ANNUITY LIABILITIES 45274 RELATED PARTY PAYABLES 8716 53990 X 1094045 405521 14398 419919 674126 0 674126 1107401 14398 14398 1093003 0 1093003 PART V, LINE 4: THE ENDOWMENT FUNDS ARE PERMANENTLY RESTRICTED NET ASSETS DONATED BY, OR IN HONOR OF, INDIVIDUALS OR ORGANIZATION. THE PRINCIPLE OF THESE FUNDS MAY NOT BE SPENT. NET EARNINGS FROM THESE FUNDS ARE CLASSIFIED AS UNRESTRICTED NET ASSETS. PART X, LINE 2: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE ORGANIZATION TO EVALUATE THE LEVEL OF UNCERTAINTY RELATED TO WHETHER TAX POSITIONS TAKEN WILL BE SUSTAINED UPON EXAMINATION. ANY POSITIONS TAKEN THAT DO NOT MEET THE MORE-LIKELY-THAN-NOT THRESHOLD MUST BE QUANTIFIED AND RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING BALANCE SHEET ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. INTEREST AND PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS ARE CLASSIFIED AS ADDITIONAL INCOME TAXES IN THE STATEMENT OF INCOME. THE ORGANIZATION BELIEVES THAT NONE OF THE TAX POSITIONS TAKEN WOULD MATERIALLY IMPACT THE FINANCIAL STATEMENTS AND NO SUCH LIABILITIES HAVE BEEN RECORDED. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH REVENUE 14,398. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH REVENUE 14,398. GOLF OUTING 20115 20115 700 13697 20115 20115 700 13697 14397 5718 0 COPELAND OAKS 715 JOHNSON ROAD SEBRING OH 44672 340941565 501(C)(3) 0 844524 TO SUPPORT OPERATIONS OF PROVIDING LIVING AND SKILLED NURSING SERVICES TO ITS RESIDENTS. CRANDALL MEDICAL CENTER 715 JOHNSON ROAD SEBRING OH 44672 341289433 501(C)(3) 0 172354 TO SUPPORT OPERATIONS OF PROVIDING LIVING AND SKILLED NURSING SERVICES TO ITS RESIDENTS. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF FORM 990 IS PROVIDED TO THE ACCOUNTING MANAGER EACH YEAR. THE ORGANIZATION MAKES A COPY OF THIS DRAFTED FORM 990 AVAILABLE TO ALL GOVERNING BODY MEMBERS FOR REVIEW BEFORE APPROVING THE DRAFT AND SUBMITTING THE RETURN EACH YEAR. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE IS MET BY THE DISCLOSURE TO THE BOARD ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF OFFICERS AND KEY EMPLOYEES IS REVIEWED AT THE ANNUAL BOARD MEETING AND A SALARY SURVEY IS DONE PERIODICALLY. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST. COPELAND OAKS 715 JOHNSON ROAD SEBRING OH 44672 340941565 PROVIDES INDEPENDENT LIVING, ASSISTED LIVING AND NURSING TO RESIDENTS. OH 501(C)(3) LINE 11 0 CRANDALL MEDICAL CENTER 715 JOHNSON ROAD SEBRING OH 44672 341289433 PROVIDES INDEPENDENT LIVING, ASSISTED LIVING AND NURSING TO RESIDENTS. OH 501(C)(3) LINE 7 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 COPELAND OAKS B 844524 COST BASIS CRANDALL MEDICAL CENTER B 172354 COST BASIS COPELAND OAKS O 8716 10% ESTIMATED ALLOCATION