Civic Intelligence

The Ohio Masonic Home

990 • Fiscal year 2017 • EIN 31-0536997

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 09, 2018

Refreshing map…

2655 West National RoadSpringfield, OH 45504

(937) 325-1531

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

40th percentile

0.23x

Higher debt load relative to assets than 40% of similar nonprofits.

2017 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2017

Liabilities / Revenue

88th percentile

3.13x

Higher debt load relative to revenue than 88% of similar nonprofits.

2017 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2017

Net Margin

12th percentile

-12%

Higher net margin than 12% of similar nonprofits.

2017 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2017

Top Officer Pay

25th percentile

$286,814

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2017 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2017

Asset Growth

34th percentile

2.4%

Faster asset growth than 34% of similar nonprofits.

2017 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2016 to 2017

Revenue Growth

52nd percentile

5.7%

Faster revenue growth than 52% of similar nonprofits.

2017 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2016 to 2017

Assets

Up

$136,337,092

Up $3,244,114 (+2.4%) from 2016

Net Assets

Up

$104,767,070

Up $7,419,881 (+7.6%) from 2016

Liabilities

Down

$31,570,022

Down $4,175,767 (-12%) from 2016

Revenue

Up

$10,079,350

Up $544,063 (+5.7%) from 2016

Expenses

Down

$11,309,566

Down $440,209 (-3.7%) from 2016

Net Income

Up

-$1,230,216

Up $984,272 (+44%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200M$150M$100M$50M$0Assets 2010: $118,847,307Liabilities 2010: $42,862,821Net Assets 2010: $75,984,4862010Assets 2011: $115,927,887Liabilities 2011: $41,618,938Net Assets 2011: $74,308,9492011Assets 2012: $120,614,383Liabilities 2012: $39,998,082Net Assets 2012: $80,616,3012012Assets 2013: $136,712,029Liabilities 2013: $40,236,366Net Assets 2013: $96,475,6632013Assets 2014: $135,993,564Liabilities 2014: $38,911,698Net Assets 2014: $97,081,8662014Assets 2015: $137,824,504Liabilities 2015: $38,521,950Net Assets 2015: $99,302,5542015Assets 2016: $133,092,978Liabilities 2016: $35,745,789Net Assets 2016: $97,347,1892016Assets 2017: $136,337,092Liabilities 2017: $31,570,022Net Assets 2017: $104,767,0702017Assets 2018: $132,474,971Liabilities 2018: $27,936,327Net Assets 2018: $104,538,6442018Assets 2019: $141,836,160Liabilities 2019: $28,547,419Net Assets 2019: $113,288,7412019Assets 2020: $145,198,360Liabilities 2020: $31,942,522Net Assets 2020: $113,255,8382020Assets 2021: $152,363,585Liabilities 2021: $33,529,168Net Assets 2021: $118,834,4172021Assets 2022: $143,415,171Liabilities 2022: $43,057,061Net Assets 2022: $100,358,1102022Assets 2024: $139,633,586Liabilities 2024: $28,949,045Net Assets 2024: $110,684,5412024

Highlighted filing

2017

Assets$136,337,092
Liabilities$31,570,022
Net Assets$104,767,070

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $11,394,7332010Expenses 2011: $11,229,1242011Expenses 2012: $11,684,4272012Revenue 2013: $27,471,088Expenses 2013: $12,139,027Net Income 2013: $15,332,0612013Revenue 2014: $10,895,593Expenses 2014: $11,421,382Net Income 2014: -$525,7892014Revenue 2015: $7,665,795Expenses 2015: $9,206,398Net Income 2015: -$1,540,6032015Revenue 2016: $9,535,287Expenses 2016: $11,749,775Net Income 2016: -$2,214,4882016Revenue 2017: $10,079,350Expenses 2017: $11,309,566Net Income 2017: -$1,230,2162017Revenue 2018: $10,212,909Expenses 2018: $7,641,826Net Income 2018: $2,571,0832018Revenue 2019: $7,334,210Expenses 2019: $8,853,001Net Income 2019: -$1,518,7912019Revenue 2020: $9,115,307Expenses 2020: $10,819,363Net Income 2020: -$1,704,0562020Revenue 2021: $9,641,517Expenses 2021: $8,760,605Net Income 2021: $880,9122021Revenue 2022: $10,189,229Expenses 2022: $10,611,933Net Income 2022: -$422,7042022Revenue 2024: $11,767,483Expenses 2024: $10,074,301Net Income 2024: $1,693,1822024

Highlighted filing

2017

Revenue$10,079,350
Expenses$11,309,566
Net Income-$1,230,216
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 9, 2018
Return Version
2017v2.3
Gross Receipts
$10,086,680
Mission and Program Overview

Mission

The mission of the ohio masonic home is to be the trusted partner to help people age respectfully, how they want, where they want

We are the living expression of our masonic values - we serve as the trusted partner to help people age respectfully.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$54,864,968$58,360,189▲ $3,495,221
Land, Buildings, and Equipment, Net$43,698,005$41,074,721▼ $2,623,284
Accounts Receivable$27,104,063$26,736,953▼ $367,110
Savings and Temporary Cash Investments$-17,131$517,619▲ $534,750
Prepaid Expenses and Deferred Charges$312,516$341,600▲ $29,084
Pledges and Grants Receivable$231,450$276,412▲ $44,962
Cash and Non-Interest-Bearing Accounts$150$150→ $0
Total Assets$133,092,978$136,337,092▲ $3,244,114
Other Assets Total$6,898,957$9,029,448▲ $2,130,491
Liabilities
Tax Exempt Bond Liabilities$29,275,888$27,339,811▼ $1,936,077
Accounts Payable and Accrued Expenses$3,040,837$2,266,526▼ $774,311
Other Liabilities$3,429,064$1,963,685▼ $1,465,379
Total Liabilities$35,745,789$31,570,022▼ $4,175,767
Net Assets / Fund Balance
Unrestricted Net Assets$78,414,285$92,429,920▲ $14,015,635
Permanently Rstr Net Assets$6,667,581$8,698,379▲ $2,030,798
Temporarily Rstr Net Assets$12,265,323$3,638,771▼ $8,626,552
Total Net Assets Fund Balance$97,347,189$104,767,070▲ $7,419,881
Total Liabilities and Net Assets / Fund Balance$133,092,978$136,337,092▲ $3,244,114

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$37,566,631$38,942,999$76,509,630
Equipment$1,040,347$9,220,047$10,260,394
Other Land Buildings$1,721,835$4,031,942$5,753,777
Land$745,908-$622,812
Other Assets Org$34,382--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$110,288,020$49,882▲ $43,631-$110,381,533
2016$110,202,376$62,590▲ $28,057-$110,288,020
2015$108,413,361$1,720,000▲ $69,015-$110,202,376
2014$108,304,446$118,431▼ $9,516-$108,413,361
2013$106,670,233$1,600,000▲ $34,213-$108,304,446
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott a BuchananCEOFT$255,500$31,314$286,814
Thomas J MaloneyChief Operating and Financial OfficerFT$232,494$8,119$240,613
Thomas J MaloneyChief Operating and Financial Office-$232,494$8,119$240,613
Cara L SchusterChief Clinical OfficerFT$164,583$34,767$199,350
John B WhiteDirector of TreasuryFT$145,749$30,521$176,270
Lara E BentleyDirector of Human ResourcesFT$133,412$15,904$149,316
Rob LaneDirector of ProcurementFT$123,991$24,584$148,575
Adrienne HerringDirector of FinanceFT$107,116$22,041$129,157
Jason ZielinskiDirector of MarketingFT$108,175$20,159$128,334

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Ridge Stone General ContractorsConstruction7015 LIGHTHOUSE WAY SUITE 500, Perrysburg, OH 43551$2,090,687
Health Pro RehabilitationMedical Services536 OLD HOWELL ROAD, Greenville, SC 29615$1,130,323
Dataserv Integrations LLCTechnology Services31280 VIKING PARKWAY, Westlake, OH 44145$591,663
Remedi Senior Care Of Ohio LLCPharmacy SupplyPO BOX 75744, Baltimore, MD 21275$313,777
American Medical PersonnelNursing Temp Services1428 EDISON STREET NW, Hartville, OH 44632$192,035
Revenue and Support

Revenue Composition

Contributions and Grants
$1,474,780
Program Service Revenue
$6,571,726
Investment Income
$2,016,834
Other Revenue
$16,010
All Other Contributions
$1,474,780
Change in Net Assets
$-1,230,216
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,496,841
Salaries, Compensation, and Employee Benefits$3,786,725
Grants and Similar Amounts Paid$26,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,534,691$596,824-$2,131,515
Depreciation Depletion$835,660--$835,660
Information Technology$775,982--$775,982
Current Officers, Directors, Trustees, and Key Employees-$726,779-$726,779
Fees for Services Other$227,358$341,037-$568,395
Occupancy-$547,704-$547,704
Other Employee Benefits$349,626$135,965-$485,591
Office Expenses$165,808$248,712-$414,520
Fees for Service Investment Mgmnt Fees-$363,257-$363,257
Pension Plan Contributions$181,834$70,713-$252,547
Interest$203,471--$203,471
Payroll Taxes$137,011$53,282-$190,293
All Other Expenses$71,269$106,904-$178,173
Insurance-$146,679-$146,679
Travel$47,044$70,566-$117,610
Fees for Services Accounting-$107,100-$107,100
Fees for Services Legal-$82,960-$82,960
Advertising$57,978--$57,978
Grants to Domestic Individuals$26,000--$26,000
Other Expenses$-3,363,497$87,231-$-3,363,497
Total Functional Expenses$7,534,147$3,775,419$0$11,309,566
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$1,650,000
Accrued Pension Liability$290,000
Split Interest Agreements$23,685

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACounty of Clark Ohio2014-10-01$43,975,000SEE PART VI

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$43,975,000-$8,060,000-

Bond Financing Compliance

No rebate due
No
Rebate not yet due
Yes
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by an outside accounting firm who then submits the form 990 to the executive director of the foundation, ceo, and cfo for review. A copy of the form 990 was provided to the board of trustees prior to the filing.

Form 990, Part VI, Section B, Line 12C

The ohio masonic home and its related organizations have a written conflict of interest policy that states that corporation shall not engage or contract with any business entity within which a trustee or officer has a material financial or personal interest unless certain criteria is met. Part of this criteria includes a majority vote of the board of trustees. Monitoring of the state of conflict is done annually by sending out a questionnaire to all of those who are required to disclose if a conflict exists. Within one (1) business day after being notified of a possible conflict of interest, the corporate compliance officer shall contact the board member, and acknowledge the possible conflict. Within four (4) business days of acknowledgement of a possible conflict or receipt of other information which indicates the occurrence of a conflict, the corporate compliance shall initiate a review to determine whether further inquiry should be undertaken on behalf of the corporation. The corporate compliance officer shall act diligently to determine whether a conflict of interest is present. The corporate compliance officer may coordinate an internal review and/or engage outside auditors and/or consultants to review the potential conflict. The reviews may involve an examination of any department of the corporation. In the event the review points to an actual conflict, the corporate compliance officer shall advise the chief executive officer, and if necessary, the chief operating officer, the chairman of the board of trustees, and the corporation's legal counsel, of the conflict of interest and determine a course of action. The chairman of the board of trustees may temporarily suspend voting rights during the review process and may permanently suspend rights if the conflict of interest is substantiated. The chief executive officer and the chief operating officer have the authority to recommend a temporary or permanent suspension of voting rights to the chairman of the board of trustees.

Form 990, Part VI, Section B, Line 15

The board of trustees determines the compensation of the organization's ceo. The compensation review for the ceo is conducted and approved by the board annually. The organization has compensation guidelines for most other positions. The reasonableness of the compensation paid is reviewed periodically with a review of compensation data which may be available through published sources or through comparable organizations and/or industry groups. The compensation is approved in advance for all employees through the annual budget approval and the determinations are recorded in the meeting minutes at the time the decisions are made. The compensation review for all other officers and key employees was last conducted in 2012 and is planned to be completed again in 2019.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and its financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Ohio Masonic Home
EIN
31-0536997
Phone
9373251531
Address
2655 WEST NATIONAL ROAD, SPRINGFIELD, OH 45504

Signing Officer

Name
Thomas Maloney
Title
Chief Operating & Financial Officer
Phone
9373251531
Signed
2018-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas J Maloney
Formed
1890
Legal Domicile
Oh
Voting Board Members
15
Independent Board Members
15
Employees
38
Volunteers
159

Preparer

Firm
Plante & Moran Pllc
Address
250 S HIGH ST SUITE 100, COLUMBUS, OH 43215
Preparer
Bernie Ostrowski
Phone
6148493000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in value of beneficial trust and contributions receivable 360,699. Net assets released from restriction -26,000. Transfer from (to) parent 5,414,170. Change in perm. Restriced net assets 1,670,099. Change in temp. Restricted net assets 503,466.

Form 990, Part XII, Line 2C

The audit committee oversees the process for selecting an independent auditor. This process has not changed since the prior year.

Financial Statement Notes

PART V, LINE 4:

The purpose of the foundation endowment funds is/are to provide perpetual support to fund the charitable mission of the ohio masonic home.

PART V, COLUMNS B, C, D & E:

During the 2017 audit a prior period adjustment was required to reclassify previous contributions as permanently restricted net assets. These contributions should have been included in the endowment fund in the prior years. Columns b,c,d,e in the 2017 form 990, schedule d part v were updated to reflect contributions received in the prior years.

Raw XML AppendixShowing 400 of 890 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm13WILLIAM D STRATTON
IRS990/Form990PartVIISectionAGrp/PersonNm14KEVIN TODD
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IRS990/Form990PartVIISectionAGrp/PersonNm17SCOTT A BUCHANAN
IRS990/Form990PartVIISectionAGrp/PersonNm18THOMAS J MALONEY
IRS990/Form990PartVIISectionAGrp/PersonNm19CARA L SCHUSTER
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IRS990/Form990PartVIISectionAGrp/PersonNm21JOHN B WHITE
IRS990/Form990PartVIISectionAGrp/PersonNm22ADRIENNE HERRING
IRS990/Form990PartVIISectionAGrp/PersonNm23ROB LANE
IRS990/Form990PartVIISectionAGrp/PersonNm24JASON ZIELINSKI
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt31ST VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt18CHIEF OPERATING AND FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt19CHIEF CLINICAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR OF HUMAN RESOURCES
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR OF TREASURY
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR OF PROCUREMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR OF MARKETING
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01890
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
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IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0WE ARE THE LIVING EXPRESSION OF OUR MASONIC VALUES - WE SERVE AS THE TRUSTED PARTNER TO HELP PEOPLE AGE RESPECTFULLY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0547704
IRS990/OccupancyGrp/TotalAmt0547704
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0248712

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$140$28.9$111$11.8$10.1$1.69
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$143$43.1$100$10.2$10.6$0.42
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$152$33.5$119$9.64$8.76$0.88
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$145$31.9$113$9.12$10.8$1.70
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$142$28.5$113$7.33$8.85$1.52
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$132$27.9$105$10.2$7.64$2.57
2017Detailed filing. Detailed filing data is available for this year.$136$31.6$105$10.1$11.3$1.23
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$133$35.7$97.3$9.54$11.7$2.21
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$138$38.5$99.3$7.67$9.21$1.54
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$136$38.9$97.1$10.9$11.4$0.53
2013Detailed filing. Detailed filing data is available for this year.$137$40.2$96.5$27.5$12.1$15.3
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$121$40.0$80.6$11.7
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$116$41.6$74.3$11.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$119$42.9$76.0$11.4
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • $100M-$250M nonprofits