2024-05-15T08:56:40-05:00 2023-06-30 FORVIS LLP 111 E Wayne St Suite 600 Fort Wayne IN 46802 990 2022-07-01 351986767 OAK GROVE CHRISTIAN RETIREMENT VILLAGE INC % LYNDA OLINSKI OAKG 2199877005 221 WEST DIVISION ROAD DEMOTTE IN 46310 LYNDA OLINSKI CFO 2199877005 2023-11-15 true LYNDA OLINSKI 999009999 Lauren R Denton P01571860 2604604000 3 2022 2023-04-26 12:10:37Z LYNDA OLINSKI 221 WEST DIVISION ROAD DEMOTTE IN 46310 8813721 false X WWW.OAKGROVECRV.COM X 1999 IN SEE SCHEDULE O. 8 8 149 8 0 0 722559 9000 7937879 8773593 649 3109 52391 28019 8713478 8813721 9450 12600 0 0 4412818 4614439 0 0 0 3848697 4774702 8270965 9401741 442513 -588020 15357251 14946770 6287741 6396668 9069510 8550102 X WE HONOR GOD BY PROVIDING A VIBRANT CHRISTIAN COMMUNITY, DEDICATED TO SERVICE EXCELLENCE, WHERE RESIDENTS ARE CARED FOR WITH LOVE, DIGNITY, AND RESPECT. false false 8420010 12600 8801612 OAK GROVE CHRISTIAN RETIREMENT VILLAGE (OG) IS A NON-PROFIT COMMUNITY BENEFIT CORPORATION THAT PROVIDES CONTINUING CARE RETIREMENT COMMUNITY (CCRC) SERVICES TO 85 RESIDENTS. OG PROVIDES CCRC SERVICES INCLUDING INDEPENDENT LIVING, ASSISTED LIVING (37 UNITS), SKILLED NURSING CARE (59 BEDS), AND MEMORY SUPPORT (14 UNITS). INDEPENDENT LIVING RESIDENTS PAY A LIFE-LEASE ENTRY FEE TO OCCUPY THE RESIDENCE AND PAY A MONTHLY SERVICE FEE FOR SERVICES RENDERED. ASSISTED LIVING AND SKILLED NURSING RESIDENTS PAY A MONTHLY OR DAILY FEE FOR SERVICES RENDERED. ADDITIONALLY, THEY HAVE SOME 'A LA CARTE' FEES FOR INCIDENTALS AND SUPPLIES. RESIDENTS WHO DO NOT MISUSE THEIR ASSETS MAY BE ELIGIBLE FOR SUPPORT FROM OG IF THEIR ASSETS RUN OUT. OVER 18% OF TOTAL REVENUES WERE USED TO PROVIDE COMMUNITY BENEFITS, WHICH INCLUDES THE FOLLOWING AMOUNT: INDIGENT CARE/CHARITY CARE - $1,230,561. 8420010 true true false false false false false false false false true false false true true false true 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 false true true true false false true 17 0 true 149 true false false false false false false false false false false false false X 8 8 false true false false true true true true true false false true true true true true true true true false IN X LYNDA OLINSKI 5745374000 1721 GREENCROFT BLVD GOSHEN IN 46527 SCOTT MARTIN TREASURER 1.0 44.0 X 0 169330 42396 RYDELL BONTRAGER SECRETARY 1.0 44.0 X 0 144621 57871 AIMEE RIEMKE ASSISTANT SECRETARY 0.2 44.8 X 0 136740 54949 ROSEMARY WEEKS PRESIDENT 39.0 1.0 X 0 142838 23773 KRYSTAL PORTER ASST. DIRECTOR OF NURSING 40.0 0.0 X 113297 0 7098 ERIC HERSHBERGER ASST. TREASURER (START 09/22) 1.0 44.0 X 0 80215 701 DALE SHENK ASST. TREASURER (LEFT 09/22) 0.3 11.7 X 0 43784 0 JOHN ROORDA BOARD CHAIR 1.0 0.0 X X 0 0 0 DONNA HAMSTRA BOARD VICE CHAIR 1.0 0.0 X X 0 0 0 SHARON BIERMA BOARD MEMBER 1.0 0.0 X 0 0 0 NEIL BULT BOARD MEMBER 1.0 0.0 X 0 0 0 DR GERRIT DEVRIES BOARD MEMBER 1.0 0.0 X 0 0 0 DON HOEKSTRA BOARD MEMBER 1.0 0.0 X 0 0 0 LARRY OUWENGA BOARD MEMBER 1.0 0.0 X 0 0 0 KARL VAN KEPPEL BOARD MEMBER 1.0 0.0 X 0 0 0 113297 717528 186788 1 false true false HTS IN II INC 1500 AMERICAN WAY STE 110 GREENWOOD IN 46143 THERAPY SERVICES 768349 1 9000 0 9000 RESIDENT SERVICES 623000 7906910 7906910 MANAGEMENT FEES 541610 866683 866683 8773593 3109 3109 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 BEAUTY/BARBERSHOP 900099 21815 21815 VENDING INCOME 900099 2467 2467 MISC. INCOME 900099 3737 3737 28019 8813721 8801612 3109 12600 12600 0 0 0 0 0 3793061 3681864 111197 122840 119238 3602 417132 404904 12228 281406 273156 8250 452101 452101 -3742 -3742 38773 38773 0 0 0 1612485 1404510 207975 50941 50941 582563 582563 0 0 336453 336453 10797 4858 5939 0 1800 1800 245408 245408 0 549463 549463 114988 97740 17248 REPAIRS & MAINTENANCE 104350 27131 77219 DIETARY 318791 318791 MEDICAL SUPPLIES 291025 291025 EQUIPMENT 68506 68506 9401741 8420010 981731 0 300 300 1873923 1712877 0 0 796835 760107 0 0 0 0 0 0 0 0 38720 42214 18715838 7589897 11002423 11125941 0 0 0 0 0 0 0 0 1645050 1305331 15357251 14946770 231408 518449 0 0 15000 0 0 0 0 0 0 0 5914074 5791354 0 0 127259 86865 6287741 6396668 X 8431075 8344231 638435 205871 9069510 8550102 15357251 14946770 X -588020 68612 X X false true X true true true X 12815 44295 880017 722559 9000 1668686 5085652 6102244 8226117 7990270 8801612 36205895 0 0 0 5098467 6146539 9106134 8712829 8810612 37874581 7912 7912 936381 244244 46079 71236 1548133 2846073 936381 244244 46079 79148 1548133 2853985 35020596 1076 1593 837 729 3109 7344 0 1076 1593 837 729 3109 7344 0 5396 5396 5104939 6148132 9106971 8713558 8813721 37887321 0.92434 0.96150 0.00019 0.00100 X SCHEDULE A, PART III, LINE 12, EXPLANATION FOR OTHER INCOME: MISCELLANEOUS RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 396000 396000 15089915 5359078 9730837 57010 36289 20721 3150138 2171755 978383 22775 22775 0 11125941 DEPOSITS RESERVE 1106141 BENEFICIAL INTEREST IN GCF 199190 1305331 0 DUE TO AFFILIATES 67176 ACCRUED INTEREST PAYABLE 19689 86865 8813721 8813721 8813721 9401741 9401741 9401741 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true GREENCROFT COMMUNITIES FOUNDATION INC PO BOX 819 GOSHEN IN 46527 237126990 501(C)(3) 12600 N/A N/A PROGRAM SUPPORT 1 PART I, LINE 2: THE ORGANIZATION MAKES GRANTS TO RELATED ORGANIZATIONS. GRANTS MADE ARE UNRESTRICTED AND CAN BE USED IN ANY WAY THE RECIPIENT SEES FIT TO FURTHER ITS TAX-EXEMPT PURPOSE. false false false false false false false false false RYDELL BONTRAGER SECRETARY 136203 8280 138 14729 43142 202492 AIMEE RIEMKE ASSISTANT SECRETARY 125626 10976 138 20242 34707 191689 SCOTT MARTIN TREASURER 157710 11224 396 10786 31610 211726 ROSEMARY WEEKS PRESIDENT 133418 9191 229 8752 15021 166611 SCHEDULE J, PART I THIS ENTITY RELIED ON A RELATED ORGANIZATION THAT USED THE FOLLOWING METHODS TO ESTABLISH COMPENSATION FOR THE PRESIDENT/CEO: 2. APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE 1. COMPENSATION SURVEY OR STUDY FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: OAK GROVE CHRISTIAN RETIREMENT VILLAGE PROVIDES HOUSING AND CARE FOR THE AGED IN AN ATMOSPHERE OF CHRISTIAN FELLOWSHIP WITH OTHERS. CHARITY CARE FYE JUNE 30, 2023 AMOUNTED TO $1,230,561. FORM 990, PART VI, SECTION A, LINE 3: THE ORGANIZATION IS UNDER A MANAGEMENT/AFFILIATION CONTRACT WITH GREENCROFT RETIREMENT COMMUNITIES, INC. (GRC), A RELATED TAX-EXEMPT ORGANIZATION. ACCORDING TO THE AGREEMENT, GRC HAS THE SOLE AND EXCLUSIVE RIGHT TO SUPERVISE, MANAGE, AND OPERATE THE ORGANIZATION'S FACILITY ("THE FACILITY"). IN ADDITION, GRC HAS THE SOLE CONTROL AND DISCRETION WITH REGARD TO THE OPERATION AND MANAGEMENT OF THE FACILITY FOR ALL CUSTOMARY PURPOSES, AS WELL AS THE RIGHT TO DETERMINE ALL OPERATING POLICIES AFFECTING OR CONCERNING THE APPEARANCE AND MAINTENANCE STANDARDS OF OPERATION, AND ANY OTHER MATTER AFFECTING THE FACILITY OR THE OPERATION THEREOF. THE AGREEMENT TERMINATES IN JUNE 2028. FORM 990, PART VI, SECTION A, LINE 6: THE ORGANIZATION HAS ONE MEMBER, GREENCROFT RETIREMENT COMMUNITIES, INC (GRC), THAT IS ALSO A RELATED TAX-EXEMPT ORGANIZATION. THE RESERVED POWERS OF THE SOLE MEMBER ARE AS FOLLOWS: 1. APPROVAL TO ANY CHANGES IN CORPORATE MISSION, WHICH MAY BE PROPOSED BY THE ORGANIZATION, BUT WHICH SHALL BECOME EFFECTIVE ONLY UPON APPROVAL OF GRC 2. APPROVAL OF NOMINATED CANDIDATES TO SERVE AS DIRECTOR OF THE ORGANIZATION 3. THE CREATION OR DISCONTINUATION OF PROGRAMS OR SERVICES OFFERED BY THE ORGANIZATION 4. AMENDMENTS TO THE BYLAWS AND ARTICLES OF INCORPORATION 5. APPROVAL OR THE ADOPTION OF THE ANNUAL BUDGET 6. APPROVAL OF NON-BUDGETED CONTRACTS AND/OR NON-BUDGETED PURCHASES OF OVER $50,000 7. THE INCURRENCE OF INDEBTEDNESS OF OVER $500,000 8. THE SALE OF REAL ESTATE 9. THE DONATION OR TRANSFER OF ALL OR SUBSTANTIALLY ALL OF THE ORGANIZATION'S ASSETS 10. ANY MERGER OR CONSOLIDATION WITH ANY OTHER ORGANIZATION, OR THE PARTIAL OR TOTAL DISSOLUTION OF THE ORGANIZATION 11. THE CREATION OF SUBSIDIARY CORPORATIONS, LLCS, PARTNERSHIPS, OR OTHER ENTERPRISES 12. THE ACQUISITION OF CONTROLLING INTERESTS IN ANOTHER ENTITY 13. THE APPOINTMENT OF THE PRESIDENT/CEO, CFO, SECRETARY, AND TREASURER OF THE CORPORATION (BUT NOT THE OFFICERS OF THE BOARD OF DIRECTORS) 14. THE REMOVAL OF THE CHAIR OF THE BOARD OF DIRECTORS, WITH OR WITHOUT CAUSE 15. THE REMOVAL OF MEMBERS OF THE BOARD OF DIRECTORS, WITH OR WITHOUT CAUSE NOTWITHSTANDING THESE RESERVED POWERS, THE MEMBER HAS NO FINANCIAL OBLIGATIONS OR RESPONSIBILITIES FOR ANY ACTIONS OF THE ORGANIZATION BY REASON OF SERVING AS A MEMBER. FORM 990, PART VI, SECTION B, LINE 11B: A FINAL DRAFT OF THE FULL FORM 990, INCLUDING ALL APPLICABLE SCHEDULES, IS PRESENTED BY OUR TAX ADVISORS TO THE ORGANIZATION'S AUDIT COMMITTEE AT A REGULARLY SCHEDULED MEETING. A COPY OF THE FINAL DRAFT IS THEN PROVIDED TO EACH BOARD MEMBER PRIOR TO ITS FILING. THIS ALLOWS THE BOARD OF DIRECTORS AND MANAGEMENT TO REVIEW AND PROVIDE COMMENTS AND EXPLANATIONS REGARDING THE FORM. FORM 990, PART VI, SECTION B, LINE 12C: BOARD MEMBERS AND OFFICERS ARE REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST THEY MAY HAVE WITH THE ORGANIZATION. THE TREASURER REVIEWS EACH POLICY STATEMENT SIGNED BY THESE INDIVIDUALS TO DETERMINE IF ANY CONFLICTS HAVE OCCURRED AND NEED TO BE BROUGHT TO THE ATTENTION OF THE BOARD. IF CONFLICT ARISES, THE RESPECTIVE BOARD MEMBER WILL ABSTAIN HIM/HERSELF FROM ANY RELATED DISCUSSION, VOTE OR SIMILAR ACTION ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15: Oak Grove's (OG) philosophy is to compensate team members in a fair manner for the worth of work provided within the current market value range for each position in the organization. OG conducts periodic review of the market to develop average wages for positions within Oak Grove. Oak Grove starts team members that meet the minimum requirements for the position at/or near the starting wage. We make adjustments to the starting wage based on years of experience in that specific position. Our compensation philosophy for team members of our organization is based on various tiers. The first tier is general team members. We have hired an outside consultant to develop a compensation system for all of Oak Grove's positions. The consultants developed a system with wage scales that use the marketplace average for key positions as the starting point for the scales. The wages scales have a minimum, a 25th percentile, a 50th percentile (average) a 75th percentile and a maximum. We strive to keep our average for positions at the mid-point of a range developed by our consultants. Periodically we hire a consultant to update the marketplace average for several key positions. The consultant will use area marketplace data, LeadingAge data, and other industry data to develop the average. Our compensation philosophy for Management and Executive Team members (Directors and Vice President) of our organization is slightly different. The second tier is Management team members. The wage scale system is the same for our team members. However, our policy states that Directors are like other team members and can earn up to the 100th percentile of the range for their position. Our third tier is Vice President Team members. The wage scale system is the same for our team members. The range uses the median as the mid-point not the average. Generally the median is below the average. The overall compensation policy and the VP compensation policy are approved by the Greencroft Communities (GC) Board of Directors. The Oak Grove (OG) Board reviews the compensation policies. Annually the GC Board and the OG Board review the compensation of their respective Executive Teams. They compare current wages with national data provided by LeadingAge. The Boards review the current wage, the percentile ranking of the employee in his/her respective range and the median of the marketplace compared to the mid-point of the employee's range. The Boards document these meetings and actions taken in their Board minutes. The OG Board has reviewed the base wage and the variable pay for the President of Oak Grove. In the Fiscal Year 2023 (IRS 990 Year 2022) this position was at the 97th percentile of the range for this position in base compensation and the 97th percentile for total cash compensation. THIS PROCESS WAS LAST PERFORMED IN FISCAL YEAR 2023. FORM 990, PART VI, SECTION C, LINE 19: GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS: NET ASSET TRANSFER FROM FOUNDATION: $68,612 FORM 990 PART IX LINE 11G DESCRIPTION:PHYSICAL THERAPY TOTAL FEES:499130 FORM 990 PART IX LINE 11G DESCRIPTION:OCCUPATIONAL THERAPY TOTAL FEES:229775 FORM 990 PART IX LINE 11G DESCRIPTION:LAB SERVICES TOTAL FEES:38959 FORM 990 PART IX LINE 11G DESCRIPTION:SPEECH THERAPY TOTAL FEES:85789 FORM 990 PART IX LINE 11G DESCRIPTION:OTHER SERVICES TOTAL FEES:565612 FORM 990 PART IX LINE 11G DESCRIPTION:CORPORATE SERVICES TOTAL FEES:169600 FORM 990 PART IX LINE 11G DESCRIPTION:PHARMACY TOTAL FEES:13973 FORM 990 PART IX LINE 11G DESCRIPTION:X-RAY TOTAL FEES:9647 GREENCROFT CENTRAL MANOR INC PO BOX 819 GOSHEN IN 46527 356047318 HOUSING IN 501(C)(3) LINE 10 GRC false GREENCROFT COMMUNITIES FOUNDATION INC PO BOX 819 GOSHEN IN 46527 237126990 FUNDRAISING IN 501(C)(3) LINE 7 GRC false GREENCROFT GOSHEN INC PO BOX 819 GOSHEN IN 46527 351270709 HEALTHCARE IN 501(C)(3) LINE 10 GRC false GREENCROFT HOME HEALTH SERVICES INC PO BOX 819 GOSHEN IN 46527 351606010 HOME HEALTH IN 501(C)(3) LINE 10 GRC false GREENCROFT MANOR II INC PO BOX 819 GOSHEN IN 46527 351377430 HOUSING IN 501(C)(3) LINE 10 GRC false GREENCROFT MANOR III INC PO BOX 819 GOSHEN IN 46527 351431475 HOUSING IN 501(C)(3) LINE 10 GRC false GREENCROFT MIDDLEBURY INC PO BOX 819 GOSHEN IN 46527 300036865 HOUSING IN 501(C)(3) LINE 10 GRC false GREENCROFT RETIREMENT COMMUNITIES INC PO BOX 819 GOSHEN IN 46527 300036587 MANAGEMENT IN 501(C)(3) LINE 12C NA false HAVEN HUBBARD HOMES INC 31869 CHICAGO TRAIL NEW CARLISLE IN 46552 350870110 HEALTHCARE IN 501(C)(3) LINE 10 GRC false SOUTHFIELD VILLAGE INC 6450 MIAMI CIRCLE SOUTH BEND IN 46614 351866553 HEALTHCARE IN 501(C)(3) LINE 10 GRC false WALNUT HILLS RETIREMENT COMMUNITIES INC PO BOX 129 WALNUT CREEK OH 44687 351317338 HEALTHCARE IN 501(C)(3) LINE 10 GRC false EDGEWATER PLACE INC 11351 LAFAYETTE PLAIN CITY RD PLAIN CITY IN 43064 823596152 HEALTHCARE IN 501(C)(3) LINE 10 GRC false CHICAGO TRAIL VILLAGE INC 31869 CHICAGO TRAIL NEW CARLISLE IN 46552 310990629 HOUSING IN 501(C)(3) 10 HHH false GREENCROFT MANAGEMENT INC PO BOX 819 GOSHEN IN 46527 270259652 MANAGEMENT IN NA C CORP 0 0 0.00000 false false true true false false false false false false false false true true true true true false false false PART IV, IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS CORP OR TRUST: NAME OF RELATED ORGANIZATION: GREENCROFT MANAGEMENT, INC. DIRECT CONTROLLING ENTITY: GREENCROFT RETIREMENT COMMUNITIES, INC.