Graceworks Lutheran Services, Parent Organization in Dayton, Ohio (OH)

Graceworks Lutheran Services, Parent Organization
Employer Identification Number (EIN)	310540159
Name of Organization	Graceworks Lutheran Services
Secondary Name	Parent Organization
In Care of Name	Treasurer
Address	6430 Inner Mission Way, Dayton, OH 45459-2795
Activities	Care and housing for the aged (see also 382)
Subsection	Charitable Organization
Ruling Date	09/1985
Deductibility	Contributions are deductible
Foundation	Organization which receives a substantial part of its support from a governmental unit or the general public
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$50,000,000 to greater
Income	$50,000,000 to greater
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$124,159,425
Amount of Income	$66,041,129
Form 990 Revenue Amount	$46,881,644
National Taxonomy of Exempt Entities (NTEE)	Human Services - Multipurpose and Other: Human Service Organizations - Multipurpose

Non-representatives - add comments:

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)?	Yes	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?	Yes	Yes
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?	Yes	Yes
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	Yes	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)?	Yes	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	No	No
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	Yes
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?	Yes	Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	Yes	Yes
Did the organization make any transfers to an exempt non-charitable related organization?	Yes	Yes
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		119	109
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?		No	No
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		920	939
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?	Yes	Yes	Yes
Has it filed a Form 990-T for this year?		Yes	Yes
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?		No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No
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	$1,521,608	$1,571,765
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$188,165	$189,876
Total number of individuals who received more than $100,000 of reportable compensation from the organization	9	9
Total number of independent contractors who received more than $100,000 of compensation from the organization	7	7

	2011	2012	2013
Statement of Revenue
Total revenue	$52,469,451	$45,037,189	$46,881,644
Contributions, Gifts, Grants and Other Similar Amounts	$1,110,465	$934,309	$2,000,354
Program Service Revenue	$42,226,968	$41,692,667	$41,914,268
623000		$27,433,829	$28,527,752
Other Residential Care Facilities		$12,198,073	$11,328,357
541610		$1,592,374	$1,714,382
623000		$468,391	$343,777
All other program service revenue		$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$494,227	$601,744	$461,429
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$0	$0	$0
Net rental income	$88,924	$88,932	$88,930
Gross rents (Real / Personal)	$88,924 / $0	$88,932 / $0	$88,930 / $0
Less: rental expenses (Real / Personal)	$0 / $0	$0 / $0	$0 / $0
Rental income or (loss) (Real / Personal)	$88,924 / $0	$88,932 / $0	$88,930 / $0
Net gain/loss from sales of assets other than inventory	$8,532,755	$83,000	$1,824,055
Gross amount from sales of assets other than inventory (Securities / Other)	$8,726,888 / $9,099,774	$14,841,758 / $0	$20,914,842 / $25,300
Less: cost or other basis and sales expenses (Securities / Other)	$7,722,999 / $1,570,908	$14,689,789 / $68,969	$19,113,489 / $2,598
Gain or (loss) (Securities / Other)	$1,003,889 / $7,528,866	$151,969 / $-68,969	$1,801,353 / $22,702
Net income/loss from fundraising events	$6,392	$11,018	$14,226
Gross income from fundraising events	$27,171	$32,653	$38,570
Less: direct expenses	$20,779	$21,635	$24,344
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$4,500	$4,616	$4,969
Gross sales of inventory, less returns and allowances	$30,789	$27,723	$24,023
Less: cost of goods sold	$26,289	$23,107	$19,054
Miscellaneous Revenue	$5,220	$1,620,903	$573,413
900099		$1,614,087	$564,637
541200		$4,896	$5,189
900099		$1,920	$3,587
All other revenue		$0	$0

	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$44,361,998	$44,256,523	$45,603,170
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	$1,296,199	$1,179,818	$1,221,936
Compensation not included above, to disqualified persons		$0	$0
Other salaries and wages	$18,574,458	$19,198,096	$19,144,878
Pension plan accruals and contributions		$532,423	$526,776
Other employee benefits		$2,510,455	$2,891,931
Payroll taxes	$2,061,174	$1,948,018	$1,900,767
Fees for services (non-employees)
Management		$0	$0
Legal		$142,566	$189,190
Accounting		$69,300	$59,260
Lobbying		$0	$0
Professional fundraising services	$0	$0	$0
Investment management fees		$259,964	$287,163
Other		$0	$0
Advertising and promotion		$293,221	$336,999
Office expenses		$280,741	$339,428
Information technology		$0	$0
Royalties		$0	$0
Occupancy		$3,852,114	$3,925,635
Travel		$82,053	$102,141
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0
Conferences, conventions, and meetings		$36,627	$19,670
Interest		$1,808,754	$1,767,977
Payments to affiliates		$0	$0
Depreciation, depletion, and amortization		$5,342,658	$5,743,208
Insurance		$341,687	$376,995
Other expenses		$1,318,863	$1,221,654
Other expenses		$1,198,271	$1,220,094
Other expenses		$951,260	$1,049,691
Other expenses		$841,690	$929,042
Other expenses		$2,067,944	$2,348,735

	2011	2012	2013
Balance Sheet
Total assets	$118,885,953	$123,116,266	$124,159,425
Cash - non-interest-bearing		$4,682,964	$3,255,623
Savings and temporary cash investments		$0	$0
Pledges and grants receivable, net		$0	$0
Accounts receivable, net		$13,810,911	$14,970,221
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		$700,000	$1,050,000
Inventories for sale or use		$184,445	$179,991
Prepaid expenses and deferred charges		$993,874	$1,263,636
Land, buildings, and equipment: cost or other basis		$70,509,461	$68,024,943
Investments - publicly traded securities		$31,895,189	$34,881,206
Investments - other securities		$83,183	$94,027
Investments - program-related		$0	$0
Intangible assets		$0	$0
Other assets		$256,239	$439,778
Total liabilities	$73,762,638	$75,368,424	$73,157,343
Accounts payable and accrued expenses		$6,121,417	$5,713,846
Grants payable		$0	$0
Deferred revenue		$24,260,656	$23,228,409
Tax-exempt bond liabilities	$45,295,000	$44,610,000	$43,895,000
Escrow or custodial account liability		$13,351	$47,838
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)		$363,000	$272,250
Total net assets or fund balances	$45,123,315	$47,747,842	$51,002,082
Unrestricted net assets		$45,442,870	$48,629,689
Temporarily restricted net assets		$2,143,193	$2,158,310
Permanently restricted net assets		$161,779	$214,083
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	$213,389,210
Subtotal	$213,643,437
Gifts, grants, contributions, and membership fees received	$6,564,911
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	$207,078,526
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	$254,227
Amounts received from disqualified persons	$254,227
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support	$0
Total support	$218,611,216
Public support	$213,643,437
Subtotal	$2,783,548
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$2,783,548
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	$2,184,231

	2000	2001	2002	2003	2004	2005	2006	2007
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$30,592,889	$31,993,123	$32,659,643	$33,901,747	$36,371,575	$37,954,765	$38,031,818	$39,172,214
Contributions, gifts, grants, and similar amounts received	$2,239,702	$1,641,816	$1,553,371	$2,327,732	$3,024,628	$1,484,465	$1,313,164	$1,469,399
Contributions to donor advised funds							$0	$0
Direct public support	$1,536,960	$686,920	$698,132	$1,195,695	$1,974,323	$749,775	$676,231	$974,682
Indirect public support	$195,081	$204,290	$171,583	$386,794	$176,798	$140,065	$128,666	$120,241
Government contributions (grants)	$507,661	$750,606	$683,656	$745,243	$873,507	$594,625	$508,267	$374,476
Program service revenue including government fees and contracts	$27,130,745	$29,282,862	$30,257,308	$31,001,189	$31,696,910	$33,881,307	$34,483,280	$35,484,593
Membership dues and assessments	$0	$0	$0	$0	$0	$0	$0	$0
Interest on savings and temporary cash investments	$496,591	$503,235	$1,203,998	$734,263	$844,945	$1,105,056	$1,310,578	$701,449
Dividends and interest from securities	$0	$0	$0	$0	$0	$0	$0	$0
Net rental income or (loss)	$4,210	$4,240	$4,230	$4,230	$4,230	$2,826	$4,692	$4,692
Gross rents	$4,210	$4,240	$4,230	$4,230	$4,230	$2,826	$4,692	$4,692
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	$712,989	$545,237	$-373,803	$-178,054	$784,878	$1,463,927	$890,739	$1,465,058
Gross amount from sales of assets other than inventory	$6,030,370	$4,210,909	$7,161,406	$5,918,018	$4,045,273	$9,751,836	$8,207,929	$10,334,389
Less: cost or other basis and sales expenses	$5,317,381	$3,665,672	$7,535,209	$6,096,072	$3,260,395	$8,287,909	$7,317,190	$8,869,331
Net income or (loss) from special events and activities	$8,005	$10,492	$9,599	$6,386	$8,072	$9,171	$6,464	$9,351
Gross revenue	$40,580	$44,709	$38,314	$19,564	$23,257	$20,471	$19,061	$29,815
Less: direct expenses other than fundraising expenses	$32,575	$34,217	$28,715	$13,178	$15,185	$11,300	$12,597	$20,464
Gross profit or (loss) from sales of inventory	$-3,481	$1,161	$860	$-230	$256	$1,093	$197	$940
Gross sales of inventory, less returns and allowances	$8,555	$11,688	$12,377	$10,527	$7,964	$8,005	$6,702	$4,994
Less: cost of goods sold	$12,036	$10,527	$11,517	$10,757	$7,708	$6,912	$6,505	$4,054
Other revenue	$4,128	$4,080	$4,080	$6,231	$7,656	$6,920	$22,704	$36,732
Total expenses	$28,975,224	$29,488,093	$30,391,229	$31,671,254	$32,166,721	$34,614,721	$35,482,142	$36,536,964
Program services	$25,241,444	$25,490,037	$26,366,014	$26,903,629	$27,012,546	$28,797,327	$29,543,028	$30,668,951
Management and general	$3,424,800	$3,706,964	$3,694,274	$4,384,088	$4,728,917	$5,484,032	$5,656,989	$5,593,327
Fundraising	$308,980	$291,092	$330,941	$383,537	$425,258	$333,362	$282,125	$274,686
Payments to affiliates	$0	$0	$0	$0	$0	$0	$0	$0
Net assets or fund balances at end of year	$24,184,332	$25,903,788	$27,632,938	$31,431,979	$36,784,002	$39,551,003	$42,268,740	$44,749,907
Excess or (deficit) for the year	$1,617,665	$2,505,030	$2,268,414	$2,230,493	$4,204,854	$3,340,044	$2,549,676	$2,635,250
Net assets or fund balances at beginning of year	$23,205,629	$24,184,332	$25,903,788	$27,632,938	$31,431,979	$36,784,002	$39,551,003	$42,268,740
Other changes in net assets or fund balances	$-638,962	$-785,574	$-539,264	$1,568,548	$1,147,169	$-573,043	$168,061	$-154,083

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2007)
Total functional expenses	$36,536,964	$30,668,951	$5,593,327	$274,686
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.	$1,326,667	$0	$1,326,667	$0
Compensation of former officers, directors, key employees, etc.	$0	$0	$0	$0
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	$17,163,339	$14,990,776	$2,051,554	$121,009
Pension plan contributions not included above	$1,055,607	$894,366	$152,856	$8,385
Employee benefits not included above	$2,547,165	$2,186,424	$346,716	$14,025
Payroll taxes	$1,550,661	$1,324,544	$216,136	$9,981
Professional fundraising fees	$0	$0	$0	$0
Accounting fees	$300,485	$0	$300,485	$0
Legal fees	$162,683	$59,892	$102,791	$0
Supplies	$1,835,983	$1,795,800	$33,086	$7,097
Telephone	$218,952	$177,015	$41,073	$864
Postage and shipping	$74,578	$51,666	$21,544	$1,368
Occupancy	$2,726,814	$2,646,952	$79,862	$0
Equipment rental and maintenance	$366,743	$315,576	$51,167	$0
Printing and publications	$158,491	$75,600	$61,214	$21,677
Travel	$105,951	$90,549	$13,230	$2,172
Conferences, conventions, and meetings	$34,180	$11,474	$20,087	$2,619
Interest	$243,490	$243,486	$4	$0
Depreciation, depletion, etc.	$2,501,847	$2,296,708	$205,139	$0
Other expenses not covered above	$4,163,328	$3,508,123	$569,716	$85,489

	2000	2001	2002	2003	2004	2005	2006	2007
Balance Sheets
Total assets	$54,484,494	$55,420,106	$57,334,104	$60,589,959	$64,286,745	$66,218,915	$68,629,135	$118,932,791
Cash - non-interest-bearing	$3,882,561	$4,288,411	$6,471,817	$5,791,780	$4,389,641	$0	$3,524,311	$5,402,698
Savings and temporary cash investments	$0	$0	$0	$0	$0	$3,605,925	$0	$0
Accounts receivable less allowance for doubtful accounts	$8,054,827	$9,121,765	$10,066,611	$13,127,020	$14,302,542	$0	$17,547,401	$17,703,969
Pledges receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$15,504,325	$0	$0
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	$27,701	$24,759	$0	$0	$0	$500,000	$800,000	$1,450,000
Inventories for sale or use	$103,273	$103,461	$98,665	$85,528	$84,812	$116,692	$124,454	$141,896
Prepaid expenses and deferred charges	$387,665	$363,036	$318,343	$280,217	$278,760	$502,562	$389,927	$1,080,100
Investments - publicly-traded securities							$18,709,404	$55,642,134
Investments - other securities	$11,080,245	$11,276,872	$11,071,861	$12,574,873	$17,661,158	$18,610,768	$0	$0
Investments - land, buildings, and equipment less accumulated depreciation	$0	$0	$0	$0	$0	$0	$0	$0
Investments - other	$62,693	$73,148	$40,914	$57,645	$77,160	$68,657	$89,255	$301,629
Land, buildings, and equipment less accumulated depreciation	$30,885,529	$30,168,654	$29,265,893	$28,672,896	$27,492,672	$27,309,986	$27,444,383	$37,210,365
Other assets, including program-related investments	$0	$0	$0	$0	$0	$0	$0	$0
Total liabilities	$30,300,162	$29,516,318	$29,701,166	$29,157,980	$27,502,743	$26,667,912	$26,360,395	$74,182,884
Accounts payable and accrued expenses	$2,785,435	$2,626,209	$3,054,511	$3,602,158	$3,210,981	$3,314,606	$3,624,465	$3,910,440
Grants payable	$0	$0	$0	$0	$0	$0	$0	$0
Deferred revenue	$10,306,785	$10,737,754	$11,192,627	$11,095,220	$11,456,820	$11,856,468	$12,485,730	$14,194,693
Loans from officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0	$0
Tax-exempt bond liabilities	$15,950,000	$15,050,000	$14,150,000	$13,150,000	$11,950,000	$10,750,000	$9,550,000	$55,550,000
Mortgages and other notes payable	$547,942	$1,102,355	$1,304,028	$1,310,602	$884,942	$77,141	$55,752	$527,751
Other liabilities	$710,000	$0	$0	$0	$0	$669,697	$644,448	$0
Total liabilities and net assets/fund balances	$54,484,494	$55,420,106	$57,334,104	$60,589,959	$64,286,745	$66,218,915	$68,629,135	$118,932,791
Total net assets or fund balances	$24,184,332	$25,903,788	$27,632,938	$31,431,979	$36,784,002	$39,551,003	$42,268,740	$44,749,907

	2000	2001	2002	2003	2004	2005	2006	2007
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$30,592,889	$31,993,123	$32,659,643	$33,901,747	$36,371,575	$37,954,765	$38,031,818	$39,172,214
Total revenue, gains, and other support per audited financial statements	$41,080,075	$43,307,871	$44,373,698	$48,746,445	$53,064,513	$54,257,568	$55,614,379	$56,702,757
Other expenses	$11,950,172	$13,207,119	$14,411,096	$16,623,145	$18,813,792	$18,718,770	$20,165,966	$19,973,984
Net unrealized gains on investments	$0	$0	$0	$0	$0	$-573,043	$184,707	$-123,220
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	$11,950,172	$13,207,119	$14,411,096	$16,623,145	$18,813,792	$19,291,813	$19,981,259	$20,097,204
Other revenue	$1,462,986	$1,892,371	$2,697,041	$1,778,447	$2,120,854	$2,415,967	$2,583,405	$2,443,441
Investment expenses	$0	$0	$0	$0	$0	$0	$0	$0
Other	$1,462,986	$1,892,371	$2,697,041	$1,778,447	$2,120,854	$2,415,967	$2,583,405	$2,443,441

	2000	2001	2002	2003	2004	2005	2006	2007
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$28,975,224	$29,488,093	$30,391,229	$31,671,254	$32,166,721	$34,614,721	$35,482,142	$36,536,964
Total expenses and losses per audited financial statements	$41,565,063	$42,451,765	$44,298,042	$46,684,621	$48,975,240	$53,559,519	$54,989,743	$55,158,806
Other revenue	$13,413,863	$14,156,990	$16,064,590	$16,791,814	$18,929,373	$21,360,765	$22,074,360	$21,034,420
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	$0	$0	$0	$0	$0	$0	$0	$0
Other	$13,413,863	$14,156,990	$16,064,590	$16,791,814	$18,929,373	$21,360,765	$22,074,360	$21,034,420
Other expenses	$824,024	$1,193,318	$2,157,777	$1,778,447	$2,120,854	$2,415,967	$2,566,759	$2,412,578
Investment expenses	$0	$0	$0	$0	$0	$0	$0	$0
Other	$824,024	$1,193,318	$2,157,777	$1,778,447	$2,120,854	$2,415,967	$2,566,759	$2,412,578

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	$345,240	$50,304	$2,838
40	$194,491	$33,742	$572
40	$102,186	$23,810	$428
40	$118,927	$27,612	$31,845
40	$86,395	$12,457	$675
40	$152,070	$20,691	$286
40	$103,005	$18,272	$821

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	14
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

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?	Yes
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)?	Yes
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	592

	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		$36,732		$2,181,490	$35,484,593
Program service revenue
Program service revenue 1	000000	$0	00	$0	$20,557,368
Program service revenue 2	000000	$0	00	$0	$1,434,367
Program service revenue 3	000000	$0	00	$0	$863,864
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	$12,628,994
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)	$701,449	$0
Dividends and interest from securities	000000	$0	00	$0	$0
Net rental income or (loss) from real estate
debt-financed property	000000	$0	00	$0	$0
not 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)	$4,692	$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))	$1,465,058	$0
Net income or (loss) from special events	000000	$0	Income from an activity that is not regularly carried on (section 512(a)(1))	$9,351	$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))	$940	$0
Other revenue	Vocational rehabilitation services	$36,732	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)
$123,439	$25,667	$203
$107,264	$19,970	$862
$101,694	$23,945	$444
$90,041	$21,983	$131
$87,863	$17,493	$938

Total number of other employees paid over $50,000	70

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?	Yes
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	$27,819,737	$29,879,900	$31,447,886	$33,032,586	$34,067,414	$35,512,064	$36,473,654	$38,031,818
Gifts, grants, and contributions received	$1,112,147	$2,239,702	$1,641,816	$1,553,371	$2,327,732	$2,965,979	$1,484,465	$1,313,164
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	$26,155,913	$27,135,269	$29,294,515	$30,271,137	$31,001,189	$31,696,910	$33,881,307	$35,403,384
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	$551,677	$500,801	$507,475	$1,203,998	$734,263	$844,945	$1,105,056	$1,310,578
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	$4,128	$4,080	$4,080	$4,230	$4,230	$2,826	$4,692

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

	Income	Expenses	Net
Unrelated Trade or Business Income (for 2008)
Total	$41,272	$0	$41,272
Gross receipts or sales less returns and allowances	$0	$0	$0
Cost of goods sold	$0	$0	$0
Gross profit	$0	$0	$0
Capital gain net income	$0	$0	$0
Net gain	$0	$0	$0
Capital loss deduction for trusts	$0	$0	$0
Income (loss) from partnerships and S corporations	$339,091	$0	$33,909
Rent income	$0	$0	$0
Unrelated debt-financed income	$0	$0	$0
Interest, annuities, royalties, and rents from controlled organizations	$0	$0	$0
Investment income of a section 501(c)(7), (9), or (17) organization	$0	$0	$0
Exploited exempt activity income	$0	$0	$0
Advertising income	$0	$0	$0
Other income	$7,363	$0	$7,363

Deductions Not Taken Elsewhere (for 2008)
Total deductions	$7,393
Compensation of officers, directors, and trustees	$0
Salaries and wages	$0
Repairs and maintenance	$0
Bad debts	$0
Interest	$0
Taxes and licenses	$0
Charitable contributions	$0
Depreciation	$0
Depletion	$0
Contributions to deferred compensation plans	$0
Employee benefit programs	$0
Excess exempt expenses	$0
Excess readership costs	$0
Other deductions	$7,393
Unrelated business taxable income	$3,287
Unrelated business taxable income before net operating loss deduction	$33,879
Net operating loss deduction	$0
Unrelated business taxable income before specific deduction	$33,879
Specific deduction	$1,000

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Id	Name	Address	State	Established	Total Income
Other organizations in Ohio
1	Edison Welding Institute Inc	1250 Arthur E Adams Dr, Columbus, OH 43221-3585	OH	1985-04	$23,433,153
2	The Electrical Trades Center	947 Goodale Blvd, Columbus, OH 43212-3824	OH	2000-10	$1,770,945
3	Goodwill Industries Of Central Ohio Inc, Goodwill Columbus	1331 Edgehill Rd, Columbus, OH 43212-3123	OH	1952-03	$46,372,877
4	St Mary Development Corporation	2160 E 5th St, Dayton, OH 45403-2445	OH	1997-01	$3,340,317
5	County Corp	130 W 2nd St Ste 1420, Dayton, OH 45402-1502	OH	1980-09	$3,374,444
6	National Church Residences	2335 N Bank Dr, Columbus, OH 43220-5423	OH	1962-05	$47,062,849
7	Blanchard Valley Continuing Care Services	15100 Birchaven Lane, Findlay, OH 45840-9773	OH	1963-08	$74,088,192
8	Richmond Volunteer Fire And Rescue Company Inc	PO BOX 334, Richmond, OH 43944-0334	OH	1994-09	$507,158
9	Catholic Social Services	922 W Riverview Ave, Dayton, OH 45402-6424	OH	1946-03	$17,638,656
10	Gladden Community House	183 Hawkes Ave, Columbus, OH 43223-1533	OH	1941-11	$1,798,839
11	Graceworks Lutheran Services, Parent Organization	6430 Inner Mission Way, Dayton, OH 45459-2795	OH	1985-09	$66,041,129
12	The Great Miami Valley Ymca	105 N 2nd St, Hamilton, OH 45011-2701	OH	1937-11	$18,996,435
13	Ymca Of Greater Cleveland	2200 Prospect Ave E Ste 900, Cleveland, OH 44115-2674	OH	1937-02	$26,726,375
14	National Church Residences, Heritage Day Health Centers	2335 N Bank Dr, Columbus, OH 43220-5423	OH	1962-05	$6,350,882
15	Buckeye Ranch	5665 Hoover Rd, Grove City, OH 43123-9122	OH	1965-08	$37,195,442
16	Christian Childrens Home Of Ohio	PO BOX 765, Wooster, OH 44691-0765	OH	1970-11	$8,113,506
17	Hospice Care Ohio, Hospice Of Visiting Nurse Svs Inc	1 Home Care Pl, Akron, OH 44320-3901	OH	1995-11	$11,871,141
18	Episcopal Retirement Homes Inc	3870 Virgina Ave, Cincinnati, OH 45227-3431	OH	1952-11	$25,736,579
19	Menorah Park Center For Senior Living	27100 Cedar Rd, Beachwood, OH 44122-1109	OH	1938-10	$71,251,809
20	Oprs Communities	1001 Kingsmill Pkwy, Columbus, OH 43229-1129	OH	1990-11	$162,293,084

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Central	Graceworks Lutheran Services, Parent Organization	6430 Inner Mission Way, Dayton, OH 45459-2795	OH	1985-09	$66,041,129
Subordinate	Graceworks Lutheran Services, Affiliates Group Return	6430 Inner Mission Way, Dayton, OH 45459-2795	OH	1985-09	$22,536,960
Subordinate	Graceworks Lutheran Services, Immanuel Housing Association Ii Inc	6430 Inner Mission Way, Dayton, OH 45459-2795	OH	1985-09	$0
Subordinate	Graceworks Lutheran Services, Immanuel Housing Association Iii In	6430 Inner Mission Way, Dayton, OH 45459-2795	OH	1985-09	$0
Subordinate	Graceworks Lutheran Services, Immanuel Housing Association Inc	6430 Inner Mission Way, Dayton, OH 45459-2795	OH	1985-09	$0
Subordinate	Graceworks Lutheran Services, Bethany Commons At Yankee Trace	6430 Inner Mission Way, Dayton, OH 45459-2795	OH	1985-09	$0
Subordinate	Graceworks Lutheran Services, Community Alternative Hous Assoc Ii	6430 Inner Mission Way, Dayton, OH 45459-2795	OH	1985-09	$0
Subordinate	Graceworks Lutheran Services, Community Alternative Housing Inc	6430 Inner Mission Way, Dayton, OH 45459-2795	OH	1985-09	$0
Subordinate	Graceworks Lutheran Services, Graceworks At Home	6451 Far Hills Ave, Dayton, OH 45459-2725	OH	1985-09	$0
Subordinate	Graceworks Lutheran Services, Graceworks Enhanced Living	6430 Inner Mission Way, Dayton, OH 45459-2795	OH	1985-09	$0
Subordinate	Graceworks Lutheran Services, Miami Valley Lutheran Housing V	6430 Inner Mission Way, Dayton, OH 45459-2795	OH	1994-09	$0
Subordinate	Graceworks Lutheran Services, Miami Valley Lutheran Housing Vi	6430 Inner Mission Way, Dayton, OH 45459-2795	OH	1985-09	$0
Subordinate	Graceworks Lutheran Services, Miami Valley Lutheran Housing Vii	6430 Inner Mission Way, Dayton, OH 45459-2795	OH	1985-09	$0
Subordinate	Graceworks Lutheran Services, Miami Valley Lutheran Housing Viii	6430 Inner Mission Way, Dayton, OH 45459-2795	OH	1985-09	$0
Subordinate	Graceworks Lutheran Services, Miami Valley Lutheran Hsg Indi Viii	6430 Inner Mission Way, Dayton, OH 45459-2795	OH	1985-09	$0
Subordinate	Graceworks Lutheran Services, Miami Valley Lutheran Housing Assoc	6430 Inner Mission Way, Dayton, OH 45459-2795	OH	1985-09	$0
Subordinate	Graceworks Lutheran Services, Miami Valley Luthern Housing Ii	6430 Inner Mission Way, Dayton, OH 45459-2795	OH	1985-09	$0
Subordinate	Graceworks Lutheran Services, Miami Valley Luthern Housing Iii	6430 Inner Mission Way, Dayton, OH 45459-2795	OH	1985-09	$0
Subordinate	Graceworks Lutheran Services, Miami Valley Luthern Housing Iv	6430 Inner Mission Way, Dayton, OH 45459-2795	OH	1983-08	$0
Subordinate	Graceworks Lutheran Services, Miami Vlly Luth Hsng Ass Of Indiana	6430 Inner Mission Way, Dayton, OH 45459-2795	OH	1985-09	$0

Number of affiliated organizations

Ohio

Total

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