BRETHREN RETIREMENT COMMUNITY

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1902

Legal Domicile

Principal Officer

JOHN WARNER

Phone

9375478000

Tax Period

2024-01-01 to 2024-12-31

BRETHREN RETIREMENT COMMUNITY, founded in 1902, is a mid-sized nonprofit in the Human Services sector that reported $27.8M in total revenue in fiscal year 2024. Revenue surged 29% from the prior year, signaling strong growth momentum. The organization ran a surplus of $4.7M, a strong 17% operating margin.

Mission

GUIDED BY CHRISTIAN VALUES WE PROVIDE EXCEPTIONAL SERVICE TO ALL ENTRUSTED TO OUR CARE.

Program Service Accomplishments

Program 1

Expenses: $18,519,681 Revenue: $20,904,608

THE BRETHREN RETIREMENT COMMUNITY, WHICH IS A LICENSED HOME THE AGING IN THE STATE OF OHIO, OPERATES A RETIREMENT COMMUNITY CONSISTING OF A 80 BED LONG-TERM NURSING CARE FACILITY, A 160 UNIT...

THE BRETHREN RETIREMENT COMMUNITY, WHICH IS A LICENSED HOME THE AGING IN THE STATE OF OHIO, OPERATES A RETIREMENT COMMUNITY CONSISTING OF A 80 BED LONG-TERM NURSING CARE FACILITY, A 160 UNIT CONGREGATE LIVING FACILITY AND 146 INDEPENDENT LIVING UNITS. THE ORGANIZATION PROVIDED 25,701 INPATIENT DAYS OF CARE IN 2024 IN ITS NURSING CARE FACILITY.

Program 2

Expenses: $153,110 Revenue: $115,451

THE BRETHREN HOME COMMUNITY SERVICES, LLC (A DISREGARDED ACTIVITY) PROVIDES NON-MEDICAL HOME CARE AND OTHER COMMUNITY BASED SERVICES.

Program 3

Expenses: $1,689,882 Revenue: $1,452,167

BRETHREN HOME MANAGEMENT SERVICES, LLC (A DISREGARDED ACTIVITY) WAS CREATED IN 2011 FOR THE PURPOSE OF OFFERING MANAGEMENT SERVICES TO OTHER CHRISTIAN RETIREMENT COMMUNITIES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $4,665,583

Program Service Revenue $22,220,503

Investment Income $566,330

Other Revenue $361,227

TOTAL REVENUE $27,813,643

Expense Breakdown

Grants Paid $0

Salaries & Benefits $12,728,171

Fundraising Expenses $77,040

Program Expenses $20,362,673

Other Expenses $10,434,971

TOTAL EXPENSES $23,163,142

Year-over-Year Comparison

	2024	2023	Change
Revenue	$27,813,643	$21,492,430	+0.3%
Expenses	$23,163,142	$23,004,158	+0.0%
Net Income	$4,650,501	$-1,511,728	-4.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

480

Volunteers

124

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$739,572

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
FRED BERNHARD	CHAIRMAN	1.50	Officer Director	$0	$0	$0
BECKY MAURER	VICE CHAIR	1.50	Officer Director	$0	$0	$0
MATT ARNOLD	BOARD MEMBER	1.50	Director	$0	$0	$0
JEFF SUBLER	BOARD MEMBER	1.50	Director	$0	$0	$0
LAWRENCE RIESSER	BOARD MEMBER	1.50	Director	$0	$0	$0
STEVE NORTH	BOARD MEMBER	1.50	Director	$0	$0	$0
DAVID KEPLER	SECRETARY	1.50	Officer Director	$0	$0	$0
DAVE SHETLER	BOARD MEMBER	1.50	Director	$0	$0	$0
MARJIE POLHAMUS	BOARD MEMBER	1.50	Director	$0	$0	$0
JOHN L WARNER	PRESIDENT & CEO	40.00	Officer	$251,416	$30,142	$281,558
KARA L ALLREAD	SENIOR VICE PRESIDENT & COO	40.00	Officer	$162,336	$27,189	$189,525
HOLLY E HILL	VICE PRESIDENT & CMO	40.00	Officer	$132,215	$5,267	$137,482
JAMI KEEN	VICE PRESIDENT & CCO	40.00	Officer	$118,967	$12,040	$131,007
DAREN LEE	EXECUTIVE DIRECTOR MHCO	40.00	Highest	$106,909	$25,622	$132,531
FRANK JAROS	DIRECTOR OF IT	40.00	Highest	$113,711	$14,591	$128,302
LISA GASPER	EXECUTIVE DIRECTOR BRC	40.00	Highest	$102,115	$12,472	$114,587
CASSONDRA L CREECH	CHARGE NURSE	40.00	Highest	$101,802	$225	$102,027
ALICIA ENIS	CHARGE NURSE	40.00	Highest	$108,601	$16,185	$124,786

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$27,813,643	$23,163,142	$47,890,724	$4,650,501
2023	$21,492,430	$23,004,158	$41,613,961	$-1,511,728
2022	$18,816,550	$19,645,235	$42,183,856	$-828,685
2021	$21,022,668	$19,360,651	$42,948,048	$1,662,017
2020	$20,120,333	$20,013,403	$40,861,080	$106,930
2019	$20,495,657	$20,157,672	$38,063,031	$337,985
2018	$20,782,747	$19,986,067	$31,497,480	$796,680