Brethren Retirement Community in Greenville, Ohio (OH)

Brethren Retirement Community
Employer Identification Number (EIN)	344431168
Name of Organization	Brethren Retirement Community
In Care of Name	John L Warner
Address	750 Chestnut St, Greenville, OH 45331-1312
Activities	Church, synagogue, etc
Subsection	Religious Organization, Charitable Organization
Ruling Date	05/1969
Deductibility	Contributions are deductible
Foundation	Church
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$10,000,000 to $49,999,999
Income	$10,000,000 to $49,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$30,092,602
Amount of Income	$18,835,100
Form 990 Revenue Amount	$18,748,504
National Taxonomy of Exempt Entities (NTEE)	Human Services - Multipurpose and Other: Senior Continuing Care Communities

Non-representatives - add comments:

Amount of income in 2013: $18,835,100

Brethren Retirement Community:	$18,835,100
Other organizations performing similar types of work:	$15,223,418

Assets in 2013: $30,092,602

This organization:	$30,092,602
Other organizations performing similar types of work:	$27,089,417

Expenses in 2013: $18,622,209

Brethren Retirement Community:	$18,622,209
Other organizations performing similar types of work:	$13,481,543

Income to expenses ratio in 2013: 1.0

Brethren Retirement Community:	1.0
Other organizations performing similar types of work:	1.1

Expenses allocated to program services in 2007: 87.2%

Brethren Retirement Community:	87.2%
Other organizations performing similar types of work:	86.2%

Number of employees in 2013: 554

This organization:	554
Other organizations performing similar types of work:	269

Employees paid over $100,000 in 2013: 0.5%

This organization:	0.5%
Other organizations performing similar types of work:	0.0%

Grants share in income in 2013: 1.9%

Brethren Retirement Community:	1.9%
Other organizations performing similar types of work:	0.7%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	No	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	Yes
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	Yes
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	Yes	Yes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	No	No
Did the organization obtain separate, independent audited financial statements for the tax year?	No	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	Yes	Yes
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	Yes	Yes
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	Yes	Yes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	Yes	Yes
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	Yes	Yes
Was the organization related to any tax-exempt or taxable entity?	No	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		32	44
The number of Forms W-2G		0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		Yes	Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		479	554
Did the organization file all required federal employment tax returns?		Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No
Has it filed a Form 990-T for this year?		No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No
Did the organization file Form 8886-T?		No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		Yes	Yes
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		Yes	Yes
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		Yes	Yes
Did the organization notify the donor of the value of the goods or services provided?		Yes	Yes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0
The amount of reserves on hand		$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No
Has it filed a Form 720 to report these payments?		No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$322,751	$501,594
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$48,184	$69,875
Total number of individuals who received more than $100,000 of reportable compensation from the organization	1	2
Total number of independent contractors who received more than $100,000 of compensation from the organization	2	1

	2011	2012	2013
Statement of Revenue
Total revenue	$18,892,517	$18,326,169	$18,748,504
Contributions, Gifts, Grants and Other Similar Amounts	$296,011	$231,373	$361,382
Program Service Revenue	$18,330,226	$17,794,946	$18,021,833
623000		$17,794,946	$18,021,833
All other program service revenue		$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$110,699	$195,557	$187,097
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$0	$0	$0
Net rental income	$58,715	$58,244	$67,499
Gross rents (Real / Personal)	$58,715 / $0	$58,244 / $0	$67,499 / $0
Less: rental expenses (Real / Personal)	$0 / $0	$0 / $0	$0 / $0
Rental income or (loss) (Real / Personal)	$58,715 / $0	$58,244 / $0	$67,499 / $0
Net gain/loss from sales of assets other than inventory	$65,000	$2,955	$63,375
Gross amount from sales of assets other than inventory (Securities / Other)	$65,000 / $0	$0 / $18,200	$63,632 / $600
Less: cost or other basis and sales expenses (Securities / Other)	$0 / $0	$0 / $15,245	$0 / $0
Gain or (loss) (Securities / Other)	$65,000 / $0	$0 / $2,955	$63,632 / $600
Net income/loss from fundraising events	$15,400	$22,021	$28,080
Gross income from fundraising events	$35,916	$48,775	$57,469
Less: direct expenses	$20,516	$26,754	$29,389
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$16,466	$21,073	$19,238
Gross sales of inventory, less returns and allowances	$70,689	$74,064	$76,445
Less: cost of goods sold	$54,223	$52,990	$57,207
Miscellaneous Revenue	$0	$0	$0

	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$18,612,832	$18,634,879	$18,622,209
Grants and other assistance to domestic organizations and domestic governments		$0	$0
Grants and other assistance to domestic individuals		$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0
Benefits paid to or for members		$0	$0
Compensation of current officers, directors, trustees, and key employees	$277,628	$157,246	$406,243
Compensation not included above, to disqualified persons		$0	$0
Other salaries and wages	$8,125,496	$8,647,009	$8,570,464
Pension plan accruals and contributions		$216,829	$219,449
Other employee benefits		$1,353,901	$1,366,478
Payroll taxes	$651,618	$681,056	$682,800
Fees for services (non-employees)
Management		$11,403	$2,654
Legal		$17,108	$26,702
Accounting		$98,427	$91,189
Lobbying		$0	$0
Professional fundraising services	$0	$0	$0
Investment management fees		$32,521	$36,038
Other		$1,377,475	$1,386,939
Advertising and promotion		$91,230	$57,575
Office expenses		$377,351	$376,026
Information technology		$17,194	$20,457
Royalties		$0	$0
Occupancy		$1,291,388	$1,283,430
Travel		$74,181	$70,507
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0
Conferences, conventions, and meetings		$39,979	$41,897
Interest		$366,040	$377,037
Payments to affiliates		$0	$0
Depreciation, depletion, and amortization		$1,804,501	$1,559,068
Insurance		$0	$0
Other expenses		$1,436	$53,928
Other expenses		$381,968	$398,679
Other expenses		$91,388	$101,612
Other expenses		$1,481,152	$1,468,838
Other expenses		$24,096	$24,199

	2011	2012	2013
Balance Sheet
Total assets	$31,043,560	$30,637,359	$30,092,602
Cash - non-interest-bearing		$2,773,266	$2,496,714
Savings and temporary cash investments		$604,011	$857,484
Pledges and grants receivable, net		$458,947	$459,040
Accounts receivable, net		$2,204,559	$1,953,205
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0
Notes and loans receivable, net		$46,840	$43,150
Inventories for sale or use		$159,806	$151,225
Prepaid expenses and deferred charges		$191,245	$253,333
Land, buildings, and equipment: cost or other basis		$18,827,293	$18,011,696
Investments - publicly traded securities		$4,854,069	$5,356,363
Investments - other securities		$0	$0
Investments - program-related		$0	$0
Intangible assets		$73,568	$82,480
Other assets		$443,755	$427,912
Total liabilities	$19,416,319	$19,065,559	$18,057,283
Accounts payable and accrued expenses		$2,102,928	$2,027,096
Grants payable		$0	$0
Deferred revenue		$0	$0
Tax-exempt bond liabilities	$10,279,600	$9,848,600	$9,399,000
Escrow or custodial account liability		$4,733	$2,213
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$7,109,298	$6,628,974
Total net assets or fund balances	$11,627,241	$11,571,800	$12,035,319
Unrestricted net assets		$7,981,467	$8,083,432
Temporarily restricted net assets		$1,315,241	$1,548,893
Permanently restricted net assets		$2,275,092	$2,402,994
Capital stock or trust principal, or current funds		$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported	0
Sum of amounts of support	$0

	2009 - 2013 Total
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
Public support	$91,994,001
Subtotal	$91,994,001
Gifts, grants, contributions, and membership fees received	$1,658,763
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	$90,335,238
Gross receipts from activities that are not an unrelated trade or business under section 513	$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$0
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
Less	$0
Amounts received from disqualified persons	$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support	$0
Total support	$93,193,245
Public support	$91,994,001
Subtotal	$1,199,244
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$1,199,244
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975	$0
Net income from unrelated business activities, whether or not the business is regularly carried on	$0
Other income	$0

	2000	2001	2002	2003	2004	2005	2006	2007
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$13,420,840	$14,320,927	$14,328,202	$15,437,783	$15,959,253	$15,792,664	$16,554,451	$17,447,029
Contributions, gifts, grants, and similar amounts received	$305,020	$891,318	$429,710	$810,197	$309,799	$435,606	$373,592	$622,040
Contributions to donor advised funds							$0	$0
Direct public support	$216,422	$798,303	$345,178	$723,927	$227,649	$352,214	$294,325	$543,649
Indirect public support	$88,598	$93,015	$84,532	$86,270	$82,150	$83,392	$79,267	$78,391
Government contributions (grants)	$0	$0	$0	$0	$0	$0	$0	$0
Program service revenue including government fees and contracts	$12,796,931	$13,082,457	$13,963,505	$14,373,308	$15,432,722	$15,079,488	$15,743,908	$16,321,016
Membership dues and assessments	$0	$0	$0	$0	$0	$0	$0	$0
Interest on savings and temporary cash investments	$1,149	$2,017	$3,039	$1,541	$1,080	$1,438	$38,570	$25,982
Dividends and interest from securities	$154,053	$126,133	$114,739	$116,216	$109,293	$125,410	$181,188	$132,389
Net rental income or (loss)	$0	$0	$0	$0	$0	$0	$41,116	$40,808
Gross rents	$0	$0	$0	$0	$0	$0	$41,116	$40,808
Less: rental expenses	$0	$0	$0	$0	$0	$0	$0	$0
Other investment income	$0	$0	$0	$0	$0	$0	$0	$0
Gain or (loss) from sales of assets other than inventory	$135,317	$195,314	$-205,477	$115,717	$85,052	$133,852	$155,465	$281,562
Gross amount from sales of assets other than inventory	$1,234,914	$1,184,196	$6,375,202	$1,307,565	$1,340,981	$882,002	$683,531	$962,591
Less: cost or other basis and sales expenses	$1,099,597	$988,882	$6,580,679	$1,191,848	$1,255,929	$748,150	$528,066	$681,029
Net income or (loss) from special events and activities	$0	$0	$0	$0	$0	$0	$0	$0
Gross revenue	$0	$0	$0	$0	$0	$0	$0	$0
Less: direct expenses other than fundraising expenses	$0	$0	$0	$0	$0	$0	$0	$0
Gross profit or (loss) from sales of inventory	$28,370	$23,688	$22,686	$20,804	$21,307	$16,870	$20,612	$23,232
Gross sales of inventory, less returns and allowances	$74,737	$59,417	$50,619	$52,159	$54,162	$41,901	$56,527	$67,622
Less: cost of goods sold	$46,367	$35,729	$27,933	$31,355	$32,855	$25,031	$35,915	$44,390
Other revenue	$0	$0	$0	$0	$0	$0	$0	$0
Total expenses	$14,627,995	$14,136,647	$14,691,593	$15,531,779	$16,223,144	$16,370,441	$17,614,390	$17,317,804
Program services	$13,003,482	$12,716,078	$13,073,857	$13,776,435	$14,437,868	$14,701,426	$15,190,403	$15,092,833
Management and general	$1,520,004	$1,344,048	$1,511,294	$1,636,984	$1,700,180	$1,610,126	$2,364,771	$2,165,473
Fundraising	$104,509	$76,521	$106,442	$118,360	$85,096	$58,889	$59,216	$59,498
Payments to affiliates	$0	$0	$0	$0	$0	$0	$0	$0
Net assets or fund balances at end of year	$11,594,653	$11,922,904	$11,706,523	$11,931,887	$11,769,850	$11,104,442	$10,011,238	$10,012,402
Excess or (deficit) for the year	$-1,207,155	$184,280	$-363,391	$-93,996	$-263,891	$-577,777	$-1,059,939	$129,225
Net assets or fund balances at beginning of year	$12,916,241	$11,594,653	$11,922,904	$11,706,523	$11,931,887	$11,769,850	$11,104,442	$10,011,238
Other changes in net assets or fund balances	$-114,433	$143,971	$147,010	$319,360	$101,854	$-87,631	$-33,265	$-128,061

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2007)
Total functional expenses	$17,317,804	$15,092,833	$2,165,473	$59,498
Grants paid from donor advised funds		$0
Other grants and allocations		$0
Specific assistance to individuals		$0
Benefits paid to or for members		$0
Compensation of current officers, directors, key employees, etc.	$120,339	$59,544	$60,169	$626
Compensation of former officers, directors, key employees, etc.	$79,186	$39,181	$39,593	$412
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)	$0	$0	$0	$0
Salaries and wages of employees not included above	$7,258,660	$6,510,686	$713,925	$34,049
Pension plan contributions not included above	$234,407	$175,903	$58,238	$266
Employee benefits not included above	$1,242,444	$932,353	$308,679	$1,412
Payroll taxes	$538,237	$403,903	$133,722	$612
Professional fundraising fees	$0	$0	$0	$0
Accounting fees	$101,997	$0	$101,997	$0
Legal fees	$34,646	$0	$34,646	$0
Supplies	$1,323,954	$1,189,160	$131,791	$3,003
Telephone	$106,687	$89,577	$17,110	$0
Postage and shipping	$22,952	$20,614	$2,286	$52
Occupancy	$1,228,183	$1,062,820	$165,363	$0
Equipment rental and maintenance	$519,434	$394,374	$124,891	$169
Printing and publications	$13,927	$12,507	$1,387	$33
Travel	$84,403	$54,665	$25,234	$4,504
Conferences, conventions, and meetings	$40,973	$26,792	$12,033	$2,148
Interest	$633,048	$596,340	$36,708	$0
Depreciation, depletion, etc.	$1,802,792	$1,731,695	$70,996	$101
Other expenses not covered above	$1,931,535	$1,792,719	$126,705	$12,111

	2000	2001	2002	2003	2004	2005	2006	2007
Balance Sheets
Total assets	$21,224,381	$23,364,086	$24,186,885	$25,296,297	$33,692,469	$32,832,690	$32,559,135	$31,896,630
Cash - non-interest-bearing	$0	$0	$0	$0	$0	$0	$867,475	$1,131,718
Savings and temporary cash investments	$100,098	$380,103	$1,368,855	$977,026	$1,264,289	$1,217,226	$234,263	$384,493
Accounts receivable less allowance for doubtful accounts	$633,709	$1,065,012	$1,109,268	$1,575,473	$2,731,081	$2,096,652	$1,708,632	$1,171,678
Pledges receivable less allowance for doubtful accounts	$0	$630,000	$334,000	$526,434	$106,944	$150,155	$87,086	$249,674
Grants receivable	$0	$0	$0	$0	$0	$0	$0	$0
Receivables from current and former officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0	$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)							$0	$0
Other notes and loans receivable less allowance for doubtful accounts	$21,030	$19,238	$31,765	$43,512	$26,263	$26,538	$19,211	$39,507
Inventories for sale or use	$0	$0	$0	$0	$0	$0	$145,612	$134,184
Prepaid expenses and deferred charges	$517,849	$647,397	$599,348	$574,528	$848,317	$686,611	$598,498	$192,415
Investments - publicly-traded securities							$3,964,863	$4,298,887
Investments - other securities	$2,994,876	$2,592,889	$3,144,838	$3,643,829	$3,998,933	$3,913,998	$0	$0
Investments - land, buildings, and equipment less accumulated depreciation	$0	$0	$0	$0	$0	$0	$0	$0
Investments - other	$46,660	$46,660	$144,261	$144,815	$130,166	$135,681	$146,920	$198,200
Land, buildings, and equipment less accumulated depreciation	$16,910,159	$16,108,987	$16,999,949	$17,674,785	$19,669,563	$22,891,509	$24,554,520	$23,647,670
Other assets, including program-related investments	$0	$1,873,800	$454,601	$135,895	$4,916,913	$1,714,320	$232,055	$448,204
Total liabilities	$9,629,728	$11,441,182	$12,480,362	$13,364,410	$21,922,619	$21,728,248	$22,547,897	$21,884,228
Accounts payable and accrued expenses	$1,863,228	$1,722,194	$1,711,038	$1,975,559	$2,459,407	$2,022,511	$2,539,019	$1,912,890
Grants payable	$221,537	$0	$150,340	$150,664	$169,948	$145,464	$125,955	$93,722
Deferred revenue	$0	$0	$97,600	$0	$0	$0	$0	$0
Loans from officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0	$0	$0	$0	$11,870,000
Mortgages and other notes payable	$3,956,085	$6,023,305	$6,017,710	$6,011,682	$12,815,191	$12,628,490	$12,397,136	$21,680
Other liabilities	$3,588,878	$3,695,683	$4,503,674	$5,226,505	$6,478,073	$6,931,783	$7,485,787	$7,985,936
Total liabilities and net assets/fund balances	$21,224,381	$23,364,086	$24,186,885	$25,296,297	$33,692,469	$32,832,690	$32,559,135	$31,896,630
Total net assets or fund balances	$11,594,653	$11,922,904	$11,706,523	$11,931,887	$11,769,850	$11,104,442	$10,011,238	$10,012,402

	2000	2001	2002	2003	2004	2005	2006	2007
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$13,420,840	$14,320,927	$14,328,202	$15,437,783	$15,959,253	$15,792,664	$16,554,451	$17,447,029
Total revenue, gains, and other support per audited financial statements	$13,437,405	$14,486,348	$14,493,458	$15,766,531	$16,053,759	$15,693,130	$16,519,750	$17,334,618
Other expenses	$46,367	$180,110	$174,943	$350,715	$134,709	$-62,600	$2,650	$-83,671
Net unrealized gains on investments	$0	$7,869	$-9,901	$324,425	$116,210	$-94,211	$-15,842	$10,116
Donated services and use of facilities	$0	$0	$0	$0	$0	$0	$0	$0
Recoveries of prior year grants	$0	$0	$0	$0	$0	$0	$0	$0
Other	$46,367	$172,241	$184,844	$26,290	$18,499	$31,611	$18,492	$-93,787
Other revenue	$29,802	$14,689	$9,687	$21,967	$40,203	$36,934	$37,351	$28,740
Investment expenses	$23,494	$14,279	$9,687	$21,967	$40,203	$36,934	$37,351	$28,740
Other	$6,308	$410	$0	$0	$0	$0	$0	$0

	2000	2001	2002	2003	2004	2005	2006	2007
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$14,627,995	$14,136,647	$14,691,593	$15,531,779	$16,223,144	$16,370,441	$17,614,390	$17,317,804
Total expenses and losses per audited financial statements	$14,758,993	$14,158,097	$14,709,839	$15,541,167	$16,215,796	$16,358,538	$17,612,954	$17,333,454
Other revenue	$154,492	$35,729	$27,933	$31,355	$32,855	$25,031	$35,915	$44,390
Donated services and use of facilities	$0	$0	$0	$0	$0	$0	$0	$0
Prior year adjustments	$0	$0	$0	$0	$0	$0	$0	$0
Losses	$108,125	$0	$0	$0	$0	$0	$0	$0
Other	$46,367	$35,729	$27,933	$31,355	$32,855	$25,031	$35,915	$44,390
Other expenses	$23,494	$14,279	$9,687	$21,967	$40,203	$36,934	$37,351	$28,740
Investment expenses	$23,494	$14,279	$9,687	$21,967	$40,203	$36,934	$37,351	$28,740
Other	$0	$0	$0	$0	$0	$0	$0	$0

Average hours per week devoted to position	Compensation	Contributions to employee benefit plans & deferred compensation plans	Expense account and other allowances
Current Officers, Directors, Trustees, and Key Employees
40	$120,339	$20,181	$855

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	9
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?	No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?	No
Does the organization have a written conflict of interest policy?	Yes

Loans and Advances	Compensation	Contributions to employee benefit plans & deferred compensation plans	Expense account and other allowances
Former Officers, Directors, Trustees, and Key Employees That Received Compensation or Other Benefits
$0	$79,186	$8,274	$0

Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?	No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?	No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?	Yes
Direct and indirect political expenditures	$0
Did the organization file Form 1120-POL for this year?	No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members	$0
Section 162(e) lobbying and political expenditures	$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices	$0
Taxable amount of lobbying and political expenditures	$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?	No
Amount of tax imposed on the organization during the year under: section 4911	$0
Amount of tax imposed on the organization during the year under: section 4912	$0
Amount of tax imposed on the organization during the year under: section 4955	$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?	No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958	$0
Amount of tax above, reimbursed by the organization	$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?	No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?	No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?	No
Number of employees employed in the pay period that includes March 12, 2006	291

	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
Analysis of Income-Producing Activities (for 2007)
	Business code	Amount	Exclusion code	Amount	Related or exempt function income
Total		$0		$503,973	$16,321,016
Program service revenue
Program service revenue 1	000000	$0	00	$0	$9,234,939
Program service revenue 2	000000	$0	00	$0	$0
Program service revenue 3	000000	$0	00	$0	$0
Program service revenue 4	000000	$0	00	$0	$0
Program service revenue 5	000000	$0	00	$0	$0
Medicare/Medicaid payments	000000	$0	00	$0	$7,086,077
Fees and contracts from government agencies	000000	$0	00	$0	$0
Membership dues and assessments	000000	$0	00	$0	$0
Interest on savings and temporary cash investments	000000	$0	Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)	$25,982	$0
Dividends and interest from securities	000000	$0	Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)	$132,389	$0
Net rental income or (loss) from real estate
debt-financed property	000000	$0	Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)	$40,808	$0
not debt-financed property	000000	$0	00	$0	$0
Net rental income or (loss) from personal property	000000	$0	00	$0	$0
Other investment income	000000	$0	00	$0	$0
Gain or (loss) from sales of assets other than inventory	000000	$0	Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))	$281,562	$0
Net income or (loss) from special events	000000	$0	00	$0	$0
Gross profit or (loss) from sales of inventory	000000	$0	Section 501(c)(3) organization - Income from an activity carried on primarily for the convenience of the organization's members, students, patients, visitors, officers, or employees (hospital parking lot or museum cafeteria, for example) (section 513(a)(2))	$23,232	$0
Other revenue	000000	$0	00	$0	$0

EIN of corporation, partnership, or disregarded entity	Percentage of ownership interest	Total income	End-of-year assets
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
000000000	0%	$0	$0
000000000	0%	$0	$0
000000000	0%	$0	$0
000000000	0%	$0	$0

Compensation	Contributions to employee benefit plans & deferred compensation	Expense account and other allowances
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
$97,908	$10,025	$0
$76,853	$13,091	$0
$75,429	$12,957	$0
$79,186	$8,274	$0
$70,548	$6,703	$0

Total number of other employees paid over $50,000	16

Total number of other employees paid over $50,000

Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities	$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?	No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?	No
Did the organization maintain any donor advised funds?	No
Did the organization make any taxable distributions under section 4966?	No
Did the organization make a distribution to a donor, donor advisor, or related person?	No
The total number of donor advised funds owned at the end of the tax year	$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year	$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts	$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year	$0

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is	Organization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees

	1999	2000	2001	2002	2003	2004	2005	2006
Support Schedule
Total	$14,141,828	$13,549,550	$13,259,624	$14,785,424	$14,756,733	$15,120,054	$16,271,673	$16,850,075
Gifts, grants, and contributions received	$1,034,240	$305,020	$261,318	$725,710	$711,069	$711,260	$317,118	$436,661
Membership fees received	$0	$0	$0	$0	$0	$0	$0	$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose	$12,924,114	$12,954,011	$12,674,842	$13,941,935	$13,927,907	$14,298,421	$15,730,787	$16,152,540
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975	$183,474	$290,519	$323,464	$117,779	$117,757	$110,373	$223,768	$260,874
Net income from unrelated business activities not included above	$0	$0	$0	$0	$0	$0	$0	$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$0	$0	$0	$0	$0	$0	$0	$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge	$0	$0	$0	$0	$0	$0	$0	$0
Other income	$0	$0	$0	$0	$0	$0	$0	$0

Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures	$0
Total lobbying expenditures	$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)	$0
Total lobbying expenditures to influence a legislative body (direct lobbying)	$0
Other exempt purpose expenditures	$0
Lobbying nontaxable amount	$0
Grassroots nontaxable amount	$0

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Id	Name	Address	State	Established	Total Income
Organizations performing similar types of work
1	Oprs Communities	1001 Kingsmill Pkwy, Columbus, OH 43229-1129	OH	1990-11	$162,293,084
2	Otterbein Homes	580 North Suite Route 741, Lebanon, OH 45036	OH	1946-01	$87,008,850
3	Menorah Park Center For Senior Living	27100 Cedar Rd, Beachwood, OH 44122-1109	OH	1938-10	$71,251,809
4	United Church Homes Inc	PO BOX 1806, Marion, OH 43301-1806	OH	1980-12	$67,131,361
5	A M Mcgregor Home	14900 Private Drive, East Cleveland, OH 44112-3470	OH	1969-06	$49,017,482
6	Kendal At Oberlin	600 Kendal Dr, Oberlin, OH 44074-1900	OH	1996-11	$48,908,665
7	Sisters Of Charity Senior Care Corporation	990 Bayley Dr, Cincinnati, OH 45233	OH	1979-08	$47,575,847
8	Shepherd Of The Valley Lutheran Retirement Services Inc	5525 Silica Rd, Austintown, OH 44515-1002	OH	1985-09	$36,238,440
9	Twin Towers	5343 Hamilton Ave, Cincinnati, OH 45224-3130	OH	1934-06	$36,195,526
10	Judson	1890 East 107th Street, Cleveland, OH 44106-2235	OH	1956-04	$32,140,476
11	Volunteers Of America Inc, Volunteers Of America National Serv	7530 Market Place Dr, Eden Prairie, MN 55344-3636	MN	1963-05	$20,753,966
12	Village At Marymount	5200 Marymount Village Dr, Garfield Hts, OH 44125-2973	OH	1946-03	$18,251,592
13	Walker Methodist Health Center Inc	3737 Bryant Ave S, Minneapolis, MN 55409-1019	MN	1953-09	$30,879,736
14	Wesley Glen Inc	5155 N High St, Columbus, OH 43214-1525	OH	1970-06	$22,365,309
15	Sarah A Reed Retirement Center	227 W 22nd St, Erie, PA 16502-2689	PA	1988-07	$19,597,849
16	St Camillus Health Center Inc	10101 W Wisconsin Avenue, Wauwatosa, WI 53226-4861	WI	1946-03	$16,103,660
17	Yellowwood Acres Inc, Westminster Village Kentuckiana	2200 Greentree North, Clarksville, IN 47129-8965	IN	1984-03	$14,507,229
18	Shalom Park	14800 E Belleview Dr, Aurora, CO 80015-2258	CO	1986-01	$14,093,962
19	Westminster Village Inc	2025 E Lincoln St, Bloomington, IL 61701-5995	IL	1984-03	$12,444,371
20	Sumner Home For The Aged	970 Sumner Pkwy, Copley, OH 44321-1693	OH	1943-06	$771,627

Number of organizations performing similar types of work

Alaska	2
Alabama	3
Arkansas	5
Arizona	12
California	48
Colorado	13
Connecticut	21
District of Columbia	6
Delaware	3
Florida	45
Georgia	13
Hawaii	2
Iowa	22
Illinois	54
Indiana	25
Kansas	14
Kentucky	10
Louisiana	8
Massachusetts	16
Maryland	26
Maine	4
Michigan	20
Minnesota	41
Missouri	22
Montana	2

North Carolina	23
North Dakota	2
Nebraska	4
New Hampshire	5
New Jersey	24
New Mexico	1
New York	45
Ohio	45
Oklahoma	4
Oregon	12
Pennsylvania	93
Rhode Island	5
South Carolina	8
South Dakota	8
Tennessee	14
Texas	21
Utah	2
Virginia	23
Vermont	1
Washington	19
Wisconsin	26
West Virginia	4
Wyoming	1
International	2

Total

829

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Subordinate	Brethren Retirement Community	750 Chestnut St, Greenville, OH 45331-1312	OH	1969-05	$18,835,100
Central	Church Of The Brethren	1451 Dundee Ave, Elgin, IL 60120-1674	IL	1962-03	$0
Subordinate	The Village At Morrisons Cove, Dba Morrisons Cove Home	429 S Market St, Martinsburg, PA 16662-1005	PA	1962-03	$14,564,930
Subordinate	Harman Church Of The Brethren	Hc 73 Box 9, Harman, WV 26270-9123	WV	1969-05	$41,357
Subordinate	Camp Carmel Inc	453 Pleasant Valley Rd, Jonesborough, TN 37659-3849	TN	1962-03	$34,291
Subordinate	Beacon Heights Church Of The Brethren Inc	2810 Beacon St, Fort Wayne, IN 46805-2802	IN	1969-05	$0
Subordinate	Beaverton Church Of The Brethren	3783 Shock Rd, Beaverton, MI 48612-9164	MI	1962-03	$0
Subordinate	Camp Bethel	330 Hershberger Rd Nw, Roanoke, VA 24012-1963	VA	1962-03	$0
Subordinate	Church Of The Brethren, Imperial Heights	1909 W Imperial Hwy, Los Angeles, CA 90047-5023	CA	1962-03	$0
Subordinate	Church Of The Brethren, Live Oak Child Care Center	1990 Archer Ave, Live Oak, CA 95953-9637	CA	1969-05	$0
Subordinate	Canton Church Of The Brethren	269 E Chestnut St, Canton, IL 61520-2730	IL	1962-03	$0
Subordinate	Cincinnati Church Of The Brethren	950 Nassau St, Cincinnati, OH 45206-2626	OH	1962-03	$0
Subordinate	Church Of The Brethern	203 S Franklin St, Stanley, WI 54768-1230	WI	1962-03	$0
Subordinate	Conemaugh Church Of The Brethren	1256 William Penn Ave, Johnstown, PA 15906-4202	PA	1962-03	$0
Subordinate	Flower Hill Church Of The Brethren, Board Of Ttees Of The Flower Hill	7412 Muncaster Mill Rd, Gaithersburg, MD 20877-3816	MD	1962-03	$0
Subordinate	First Church Of The Brethren, Alexandra Peterson	5064 Hatchery Rd, Waterford, MI 48329-3432	MI	1969-05	$0
Subordinate	Heatherdowns Church Of The Brethren	3510 Schneider Rd, Toledo, OH 43614-3643	OH	1962-03	$0
Subordinate	Independence Church Of The Brethren	920 W Myrtle St, Independence, KS 67301-3242	KS	1969-05	$0
Subordinate	Lifespring Community Church Inc	116 S 3rd St, Goshen, IN 46526-3706	IN	1962-03	$0
Subordinate	Living Peace Church	684 Deer St, Plymouth, MI 48170-1704	MI	1969-05	$0

Number of affiliated organizations

California	4
Illinois	2
Indiana	5
Kansas	1
Maryland	1
Michigan	3

Ohio	5
Pennsylvania	3
Tennessee	1
Virginia	3
Wisconsin	1
West Virginia	1