Civic Intelligence

Greene Oaks

990 • Fiscal year 2013 • EIN 31-0999724

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 10, 2014

2110 Leiter Road45342

(937) 384-4550

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.33x

Higher debt load relative to assets than 62% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

48th percentile

0.17x

Higher debt load relative to revenue than 48% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Net Margin

20th percentile

-8.4%

Higher net margin than 20% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

94th percentile

$479,957

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Asset Growth

6th percentile

-17%

Faster asset growth than 6% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$3,751,550

Down $743,130 (-17%) from 2012

Net Assets

Down

$2,500,314

Down $800,356 (-24%) from 2012

Liabilities

Up

$1,251,236

Up $57,226 (+4.8%) from 2012

Revenue

$7,288,807

No earlier filing loaded for comparison.

Expenses

Up

$7,904,104

Up $589,479 (+8.1%) from 2012

Net Income

-$615,297

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $3,809,100Liabilities 2010: $536,259Net Assets 2010: $3,272,8412010Assets 2011: $4,624,110Liabilities 2011: $1,298,125Net Assets 2011: $3,325,9852011Assets 2012: $4,494,680Liabilities 2012: $1,194,010Net Assets 2012: $3,300,6702012Assets 2013: $3,751,550Liabilities 2013: $1,251,236Net Assets 2013: $2,500,3142013Assets 2015: $4,334,977Liabilities 2015: $621,233Net Assets 2015: $3,713,7442015Assets 2016: $2,932,981Liabilities 2016: $571,790Net Assets 2016: $2,361,1912016Assets 2017: $4,299,453Liabilities 2017: $122,268Net Assets 2017: $4,177,1852017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2013

Assets$3,751,550
Liabilities$1,251,236
Net Assets$2,500,314

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $6,335,3022010Expenses 2011: $6,901,1782011Expenses 2012: $7,314,6252012Revenue 2013: $7,288,807Expenses 2013: $7,904,104Net Income 2013: -$615,2972013Revenue 2015: $7,435,296Expenses 2015: $7,916,593Net Income 2015: -$481,2972015Revenue 2016: $6,994,907Expenses 2016: $7,637,523Net Income 2016: -$642,6162016Revenue 2017: $8,054,556Expenses 2017: $3,709,694Net Income 2017: $4,344,8622017Revenue 2018: $2Expenses 2018: $60,198Net Income 2018: -$60,1962018

Highlighted filing

2013

Revenue$7,288,807
Expenses$7,904,104
Net Income-$615,297
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 10, 2014
Return Version
2013v3.0
Gross Receipts
$7,288,807
Mission and Program Overview

Mission

To provide residential services for every phase of senior living and to provide rehabilitation and nursing services before returning home after an injury or stay in the hospital

To provide ancillary healthcare services to individuals and the community as a whole in a Judeo-Christian manner

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,308,472$2,061,749▼ $246,723
Accounts Receivable$648,675$773,029▲ $124,354
Savings and Temporary Cash Investments$496,574$698,278▲ $201,704
Investments in Publicly Traded Securities$536,903--
Intangible Assets$174,614$142,866▼ $31,748
Cash and Non-Interest-Bearing Accounts$328,305$74,961▼ $253,344
Prepaid Expenses and Deferred Charges$1,137$667▼ $470
Total Assets$4,494,680$3,751,550▼ $743,130
Liabilities
Deferred Revenue$818,438$727,941▼ $90,497
Accounts Payable and Accrued Expenses$314,298$462,021▲ $147,723
Other Liabilities$61,274$61,274→ $0
Total Liabilities$1,194,010$1,251,236▲ $57,226
Net Assets / Fund Balance
Unrestricted Net Assets$3,300,670$2,500,314▼ $800,356
Total Net Assets Fund Balance$3,300,670$2,500,314▼ $800,356
Total Liabilities and Net Assets / Fund Balance$4,494,680$3,751,550▼ $743,130

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,892,203$4,653,176$6,545,379
Equipment$118,953$579,566$698,519
Land$35,000-$35,000
Other Land Buildings$15,593-$15,593
Compensation and Service Providers

Employees

NameTitleOtherTotal
Diane KemplinCommunity Volunteer$66,665$66,665

Board Members and Trustees

NameTitle
Robert FlowersDirector
David MartinCommunity Volunteer
John GraysonCommunity Volunteer
Judy BakerCommunity Volunteer
Keith SheridanCommunity Volunteer
Nathaniel ViviansCommunity Volunteer
Robert WilliamsCommunity Volunteer
Tom ZajbelCommunity Volunteer
Jennifer SwensonCorporate VP until 9-13
Mark SmithFormer Officer
Ron ConnovichGMH/Soin VP of Finance & O
John FinlaySecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,652
Program Service Revenue
$7,278,372
Investment Income
$8,783
Other Revenue
$0
All Other Contributions
$200
Change in Net Assets
$-615,297
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,510,696
Other Expenses$3,393,408
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,200,745$302,258-$3,503,003
Other Employee Benefits$550,894$52,023-$602,917
Fees for Services Other$327,294$91,981-$419,275
Other Expenses$416,571$2,510-$419,081
Depreciation Depletion$277,156$32,321-$309,477
Payroll Taxes$230,629$21,779-$252,408
Occupancy$168,839$19,690-$188,529
Office Expenses$114,243$29,034-$143,277
Pension Plan Contributions$86,298$8,149-$94,447
Insurance$81,038$6,553-$87,591
Current Officers, Directors, Trustees, and Key Employees$52,923$4,998-$57,921
All Other Expenses$35,344$20,167-$55,511
Advertising-$21,656-$21,656
Information Technology$4,741$7,366-$12,107
Conferences and Meetings$2,303$1,084-$3,387
Travel$686$922-$1,608
Fees for Services Accounting-$1,005-$1,005
Fees for Service Investment Mgmnt Fees-$966-$966
Total Functional Expenses$7,148,731$755,373$0$7,904,104
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
Estimated amounts due to third-party payors$61,274
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 11

A tax specialist is engaged to review the 990. The 990 is reviewed and accepted by the audit committee which reports this to the governing body (board).

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

The Network regularly and consistently monitors and enforces compliance with the conflict of interest policy by making it part of the employees' annual reviews. Employees must certify that they have read the conflict of interest policy and have disclosed any potential conflicts and agree to immediately notify Corporate Integrity if one should arise. Board members are required to annually review the Network's policy, sign a conflict of interest statement, and notify the Network if a conflict should arise.

Form 990, Part VI, Section B, line 15

The process of determining compensation of CEO's, executive directors, officers, and key employees is to have an independent board approve the compensation. The compensation is determined to be reasonable compared to independent comparability data. The approval of the amounts is documented in the Board minutes within the appropriate time frame. At year end the organization reviews executive compensation by comparing the amounts approved to the amounts paid.

Form 990, Part VI, Section C, line 19

The organization's governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

EIN
31-0999724
Phone
9373844550

Signing Officer

Name
Clifton Patten
Title
Khn CFO
Phone
9373844550
Signed
2014-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Clifton Patten
Formed
1983
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
8
Employees
0
Volunteers
12

Preparer

Preparer
Herbert L Lemaster CPA
Phone
9372260070
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Net transfers to affiliate -226,152.

Part XIII, Line 2C

The Board of Trustees is responsible for the oversight of the independent audit. This process is consistent with the prior year.

Part IX, Lines 7, 8, 9, 10

Salaries, retirement plan contributions, other benefits, and payroll taxes are paid by and allocated from Kettering Medical Center.

Financial Statement Notes

Part X, Line 2:

The Network completed an analysis of its tax positions in accordance with applicable accounting guidance and determined that no amounts were required to be recognized in the consolidated financial statements at December 31, 2013 or 2012.

Raw XML AppendixShowing 400 of 762 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/TitleTxt0Corporate VP until 9-13
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt052023
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0550894
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0602917
IRS990/OtherExpensesGrp/Desc0Temporary labor
IRS990/OtherExpensesGrp/Desc1Network allocations
IRS990/OtherExpensesGrp/Desc2Franchise fees
IRS990/OtherExpensesGrp/Desc3Medical supplies
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0130911
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12510
IRS990/OtherExpensesGrp/ProgramServicesAmt0834245
IRS990/OtherExpensesGrp/ProgramServicesAmt1330565
IRS990/OtherExpensesGrp/ProgramServicesAmt2434217
IRS990/OtherExpensesGrp/ProgramServicesAmt3416571
IRS990/OtherExpensesGrp/TotalAmt0834245
IRS990/OtherExpensesGrp/TotalAmt1461476
IRS990/OtherExpensesGrp/TotalAmt2434217
IRS990/OtherExpensesGrp/TotalAmt3419081
IRS990/OtherLiabilitiesGrp/BOYAmt061274
IRS990/OtherLiabilitiesGrp/EOYAmt061274
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0302258
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03200745
IRS990/OtherSalariesAndWagesGrp/TotalAmt03503003
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt021779
IRS990/PayrollTaxesGrp/ProgramServicesAmt0230629
IRS990/PayrollTaxesGrp/TotalAmt0252408
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt08149
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt086298
IRS990/PensionPlanContributionsGrp/TotalAmt094447
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01137
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0667
IRS990/PrincipalOfficerNm0Clifton Patten
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0623000
IRS990/ProgramServiceRevenueGrp/Desc0Residential services
IRS990/ProgramServiceRevenueGrp/ExclusionAmt02381
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07275991
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07278372
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0175
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt021733
IRS990/PYOtherExpensesAmt02908532
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt06956906
IRS990/PYRevenuesLessExpensesAmt0-335811
IRS990/PYSalariesCompEmpBnftPaidAmt04406093
IRS990/PYTotalExpensesAmt07314625
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06978814
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-615297
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt01452
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt07275991
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0496574
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0698278
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01652
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0175
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0160
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01987
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02566
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt06969
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt08984
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt032029
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01447
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt051995
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt07278372
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt06956906
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt06836281
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt06736406
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt06701372
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt034509337
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02566
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt06969
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt08984
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt032029
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01447
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt051995
IRS990ScheduleA/InvestmentIncomeCYPct00.00150
IRS990ScheduleA/InvestmentIncomePYPct00.00180
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99850
IRS990ScheduleA/PublicSupportPY509Pct00.99820
IRS990ScheduleA/PublicSupportTotal509Amt034511324
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt07280024
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt06957081
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt06836441
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt06736406
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt06701372
IRS990ScheduleA/Total509Grp/TotalAmt034511324
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt07282590
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt06964050
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt06845425
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt06768435
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt06702819
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt034563319
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01892203
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04653176
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06545379
IRS990ScheduleD/EquipmentGrp/BookValueAmt0118953
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0579566
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0698519
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt035000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt035000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt015593
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt015593
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt061274
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Estimated amounts due to third-party payors
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Network completed an analysis of its tax positions in accordance with applicable accounting guidance and determined that no amounts were required to be recognized in the consolidated financial statements at December 31, 2013 or 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02061749
IRS990ScheduleD/TotalLiabilityAmt061274
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00

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