2024-10-31T09:59:37-05:00 2023-12-31 HW&CO 28601 Chagrin Blvd 210 Woodmere OH 44122 990 2023-01-01 272566073 GREEN HILLS FOUNDATION % MICHAEL RAY GREE 9374655065 6557 US HIGHWAY 68 S WEST LIBERTY OH 43357 Michael Ray PRESIDENT/CEO 9374655065 2024-11-15 true true Joseph Sbrocco CPA P00069069 2168311200 2023 2024-10-15 13:58:12Z Michael Ray 6557 US HIGHWAY 68 S WEST LIBERTY OH 43357 6160171 false X N/A X 2010 OH THE FOUNDATIONS PURPOSES IS TO FURTHER THE MISSION AND HELP MEET THE OPERATING AND RELATED NEEDS OF THE GREEN HILLS RETIREMENT COMMUNITY. 12 12 39 12 0 481926 256484 3921309 3241059 95798 104599 10095 10373 4509128 3612515 960168 1490000 0 0 2347331 2197389 0 0 0 1350225 1292888 4657724 4980277 -148596 -1367762 5846707 4424804 1742518 1499308 4104189 2925496 THE FOUNDATIONS PURPOSE IS TO FURTHER THE MISSION AND HELP MEET THE OPERATING AND RELATED NEEDS OF THE GREEN HILLS RETIREMENT COMMUNITY. false false 3207848 3251432 OPERATE A HOME HEALTH CARE AND HOSPICE CARE SERVICES. 1490000 1490000 HELP MEET THE OPERATING AND RELATED NEEDS OF THE GREEN HILLS RETIREMENT COMMUNITY. 4697848 true true false false false false false false false true true false false false false false false true false false false false false false false false false true false true false false false false false false false false false false false false true true false false false true 0 0 39 false false false false false false false false false false false false X 12 12 false false false false true true false true true false false true true true true true true true true false OH X MICHAEL RAY 9374655065 6557 US 68 SOUTH West Liberty OH 43357 Michael Ray President/CEO 3.0 37.0 X 0 179641 33437 Amber Swords CFO 3.0 37.0 X 0 120528 11890 John Bodin Board Chair 1.0 3.0 X X 0 0 0 Colton Lowry Director 1.0 3.0 X 0 0 0 Grace Leichty Director 1.0 3.0 X 0 0 0 Joan Haushalter Director 1.0 3.0 X 0 0 0 Matt Chamberlain Secretary 1.0 3.0 X X 0 0 0 Tom Simon Director 1.0 3.0 X 0 0 0 Valerie Jones Director 1.0 3.0 X 0 0 0 Tony Burtchin Director 1.0 0.0 X 0 0 0 Debbie Ellis Director 1.0 0.0 X 0 0 0 Nancy Knight Director 1.0 0.0 X 0 0 0 Jack Reser Director 1.0 0.0 X 0 0 0 Mandy Goble Director 1.0 0.0 X 0 0 0 0 300169 45327 0 false true false 0 210951 45533 256484 RESIDENT SERVICES 623000 3209913 3209913 COVID STIMULUS RELIEF REVENUE 623000 31146 31146 3241059 102558 102558 0 0 0 0 0 2549697 2547656 2041 2041 2041 0 0 0 0 0 0 0 0 0 MISCELLANEOUS REVENUE 900099 10373 10373 10373 3612515 3251432 104599 1490000 1490000 0 0 0 0 0 1854648 1663125 191523 40834 40218 616 165311 162409 2902 136596 124562 12034 0 2908 2908 0 0 0 14768 14768 12223 850 11373 358 358 265866 265866 0 0 55230 27701 27529 682 663 19 0 0 39789 37800 1989 0 35008 35008 4871 4871 PURCHASED SERVICES 560780 552267 8513 PHARMACY AND SUPPLIES 191027 189700 1327 HOSPICE ACTIVITIES 41805 41805 DUES/SUBSCRIPTIONS/FEES 34884 33103 1781 32689 32413 276 4980277 4697848 282429 0 172437 188816 205788 0 0 0 858424 678766 0 0 0 0 0 0 0 0 7599 8377 757667 238092 550192 519575 2947284 1924287 0 0 0 0 1104983 1104983 0 0 5846707 4424804 789120 687269 0 0 0 0 0 0 0 0 0 0 953398 812039 0 0 0 0 1742518 1499308 X 2518660 1261602 1585529 1663894 4104189 2925496 5846707 4424804 -1367762 189069 X false true X true false X X 1 WEST LIBERTY CARE CENTER INC 341137582 10 true 1490000 0 1 1490000 0 true false false false false false false false false false false false false false false true RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3153072 261216 1490000 1924288 4687286 -574046 960168 3153072 4389866 350120 52700 4687286 3920698 521668 52500 4389866 3467235 655963 202500 3920698 0.13530 0.32890 0.53580 false false 20180 20180 487032 57683 429349 13523 12621 902 198632 159780 38852 38300 8008 30292 519575 Schedule D, Part V, Line 4 Intended use of endowment funds THE COMPANY'S BOARD HAS INTERPRETED THE STATE OF OHIO'S UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT (UPMIFA) AS REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE OF THE DONOR-RESTRICTED ENDOWMENT FUNDS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THE INTERPRETATION, THE COMPANY CLASSIFIES AS PERMANENTLY RESTRICTED, (A) THE ORIGINAL VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT, (B) THE ORIGNAL VALUE OF SUBSEQUENT GIFTS TO THE PERMANENT ENDOWMENT, AND (C) ACCUMULATIONS TO THE PERMANENT ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE ACCUMULATION IS ADDED TO THE FUND. THE REMAINING PORTION OF THE DONOR-RESTRICTED ENDOWMENT FUNDS THAT IS NOT CLASSIFIED IN PERMANENTLY RESTRICTED NET ASSETS IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS UNTIL THOSE AMOUNTS ARE APPROPRIATED FOR EXPENDITURE BY THE COMPANY IN A MANNER CONSISTENT WITH THE STANDARDS OF PRUDENCE PRESCRIBED BY UPMIFA. THE COMPANY HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE COMPANY MUST HOLD IN PERPETUITY. UNDER THIS POLICY, AS APPROVED BY THE COMPANY'S BOARD, THE ENDOWMENT ASSETS ARE INVESTED IN A MANNER THAT IS INTENDED TO PRODUCE RESULTS THAT EXCEED THE PRICE AND YIELD RESULTS OF VARIOUS MARKET INDICES BASED ON TYPE OF INVESTMENTS WHILE ASSUMING A MODERATE LEVEL OF INVESTMENT RISK. THE COMPANY EXPECTS ITS ENDOWMENT FUNDS, OVER TIME, TO PROVIDE AN AVERAGE RATE OF RETURN OF APPROXIMATELY 5% ANNUALLY. ACTUAL RETURNS IN ANY GIVEN YEAR MAY VARY FROM THIS AMOUNT. TO SATISFY ITS LONG-TERM RATE-OF-RETURN OBJECTIVES THE COMPANY RELIES ON A TOTAL RETURN STRATEGY IN WHICH INVESTMENT RETURNS ARE ACHIEVED THROUGH BOTH CAPITAL APPRECIATION (REALIZED AND UNREALIZED) AND CURRENT YIELD (INTEREST AND DIVIDENDS). THE COMPANY TARGETS A DIVERSIFIED ASSET ALLOCATION THAT PLACES A GREATER EMPHASIS ON EQUITY-BASED INVESTMENTS TO ACHIEVE ITS LONG-TERM RETURN OBJECTIVES WITHIN PRUDENT RISK CONSTRAINTS. WITHIN PRUDENT RISK CONSTRAINTS. SCHEDULE D, PART X, LINE 2 THE COMMUNITY, FOUNDATION, HOMES, AND GARDEN APARTMENTS ARE TAX-EXEMPT ORGANIZATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. CARE AT HOME IS A SINGLE MEMBER LIMITED LIABILITY COMPANY OF THE FOUNDATION AND, THEREFORE, IS DISREGARDED FOR FEDERAL INCOME TAX PURPOSES, AND AS A RESULT ITS OPERATIONS WILL BE INCLUDED IN THE FOUNDATION'S FEDERAL TAX RETURN. GHA, LLC IS A SINGLE MEMBER LIMITED LIABILITY COMPANY OF THE HOMES, HOWEVER GHA, LLC HAS MADE AN ELECTION TO BE TAXED AS A CORPORATION. NO DEFERRED TAX BENEFIT HAS BEEN RECORDED AT DECEMBER 31, 2023 AND 2022. true WEST LIBERTY CARE CENTER 6557 US 68 SOUTH WEST LIBERTY OH 43357 341137582 501(c)(3) 1490000 OPERATIONS 1 Schedule I, Part IV The Grants listed in Part II are the support payments to the supported organizations in the Green Hills Retirement Community. X X X false false false false false false false false false Michael Ray President/CEO 0 179641 0 0 0 0 0 9267 0 24170 0 213078 0 0 FORM 990, PART VI, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM WHO THEN PROVIDES A COPY OF THE FORM 990 TO THE CEO AND FINANCE DIRECTOR FOR THEIR REVIEW. ADDITIONALLY, THE FINANCE COMMITTEE WILL REVIEW THE FORM 990. A COPY OF THE FORM 990 WILL ALSO BE MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING OF THE FORM 990 WITH THE IRS. FORM 990, PART VI, LINE 15A AS INDICATED IN THE ORGANIZATION'S CODE OF REGULATIONS, THE EXECUTIVE COMMITTEE IS RESPONSIBLE TO EVALUATE AND SET COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER. ALTHOUGH THE CHIEF EXECUTIVE OFFICER IS A MEMBER OF THE EXECUTIVE COMMITTEE, HE OR SHE MUST ABSTAIN FROM ANY VOTE RELATED TO HIS OR HER COMPENSATION AND BENEFIT PACKAGE. THE EXECUTIVE COMMITTEE ENCOURAGES PARTICIPATION IN ANNUAL SALARY SURVEYS BY TRADE ASSOCIATIONS OR OTHER INDEPENDENT ORGANIZATIONS TO EVALUATE THE ORGANIZATION'S EXECUTIVE COMPENSATION PROGRAM AGAINST THE COMPETITIVE MARKET. THE RESULTS OF THESE SURVEYS ARE REVIEWED ANNUALLY. THIS REVIEW IS INTENDED TO ENSURE THAT THE COMPENSATION PROGRAM FALLS WITHIN A REASONABLE RANGE OF COMPETITIVE PRACTICES FOR COMPARABLE POSITIONS AMONG SIMILARLY SITUATED ORGANIZATIONS. FOLLOWING THIS REVIEW, THE EXECUTIVE COMMITTEE COMPLETES AN EVALUATION OF THE CHIEF EXECUTIVE OFFICER AND THEN REVIEWS AND APPROVES HIS OR HER, SALARY AND BENEFIT PACKAGE, OBJECTIVES AND GOALS FOR THE UPCOMING YEAR. THE EXECUTIVE COMMITTEE SHALL ADEQUATELY AND TIMELY DOCUMENT THE REVIEW PROCESS INCLUDING: THE TERMS OF THE TRANSACTION, THE DATE OF APPROVAL, THE MEMBERS PRESENT DURING THE REBATE AND VOTE ON THE TRANSACTION, THE COMPATIBILITY DATA OBTAINED AND RELIED UPON, THE ACTIONS OF ANY MEMBERS OF THE EXECUTIVE COMMITTEE HAVING A CONFLICT OF INTEREST, AND DOCUMENTATION OF THE BASIS FOR THE DETERMINATION. FORM 990, PART VI, LINE 15B KEY STAFF MEMBERS ARE EVALUATED BASED ON THEIR INDIVIDUAL GOALS AND THEIR PERFORMANCE OVER THE PRIOR YEAR. THE CEO REVIEWS THE EVALUATIONS, COMPARABLE SALARY INFORMATION FOR THE POSITION (REGIONAL AND STATEWIDE), AND BUDGET CONSIDERATIONS. THE CEO THEN DISCUSSES POTENTIAL INCREASES WITH THE ADMINISTRATOR AND DIRECTOR OF HUMAN RESOURCES. FORM 990, PART VI, LINE 19 THE ORGANIZATION CURRENTLY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, UPON REQUEST. FORM 990, PART VI, LINE 12C THE BOARD MEMBERS, OFFICERS, & KEY EMPLOYEES RECEIVE A QUESTIONNAIRE INQUIRING ABOUT FAMILY AND BUSINESS RELATIONSHIPS ANNUALLY. NO CONFLICTS EXIST CURRENTLY WITHIN THE ORGANIZATION. FORM 990, PART VI, LINE 6 THE CORPORATION SHALL HAVE ONE CLASS OF MEMBERS. MEMBERS MUST BE INDIVIDUALS AND TRUSTEES OF THE CORPORATION. FORM 990, PART VI, LINE 7A MEMBERS MAY ELECT MEMBERS OF THE GOVERNING BODY. CARE AT HOME BY GREEN HILLS LLC 6557 US 68 SOUTH WEST LIBERTY OH 43357 461153203 HOME HEALTH OH 3479949 2475790 GH FOUND WEST LIBERTY CARE CENTER INC 6557 US 68 SOUTH WEST LIBERTY OH 43357 341137582 NURSING CARE OH 501(C)(3) 10 NA false WEST LIBERTY GARDEN APARTMENTS INC 6357 US 68 SOUTH WEST LIBERTY OH 43357 341325781 APARTMENTS OH 501(C)(3) 12 WLCC false WEST LIBERTY HOMES INC 6557 US 68 SOUTH WEST LIBERTY OH 43357 346708015 LOW INC HOME OH 501(C)(3) 10 WLCC false GREEN HILLS APTS LP 6557 US 68 SOUTH WEST LIBERTY OH 43357 901009663 LOW INC HOME OH NA 0 0 false 0 false 0.00000 OHIO AGING SERVICES NETWORK LLC 17 SOUTH HIGH STREET SUITE 1000 COLUMBUS OH 43215 462249279 ASSOCIATION OH NA 0 0 false 0 false 0.00000 GREEN HILLS APARTMENTS LLC 6557 US 68 SOUTH WEST LIBERTY OH 43357 463373943 HOLDING CO. OH WLH LLC 0 0 0.00000 false false true false false false false false false false false false true true true true false false false false