Brethren Retirement Community FY2020 filing

Tax-deductible

Greenville, OH501(c)(3)Since 1902Human Services EIN 34-4431168Revenue $20.1M in FY2020Latest return filed Nov 17, 2025

On file with the IRSbhrc.org750 Chestnut St, 45331-1312 · Greenville, OHTax-exempt since May 1969Church

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Guided by christian values we provide exceptional service to all entrusted to our care.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$671K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $816K a year · 4% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$671K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
7 mo
of spending, in cash
Looks good: 7.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $20K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$31.4M
77% of total assets
Worth a look: liabilities are 77% of assets; over 65%.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$20.1M
Spent
$20.0M
To programs
86%
Net assets
$9.4M
By yearFY2020–FY2024
Revenue
$20.1M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$20.1M
FY2021$21.0M
FY2022$18.8M
FY2023$21.5M
FY2024$27.8M
Expenses
$20.0M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$20.0M
FY2021$19.4M
FY2022$19.6M
FY2023$23.0M
FY2024$23.2M
Net assets
$9.4M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$9.4M
FY2021$12.5M
FY2022$11.4M
FY2023$10.2M
FY2024$15.9M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1969.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $17.2M Management & general 14% · $2.7M Fundraising 1% · $111K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990; $671K paid to officers and key staff.

Part VII, Section A · reportable compensation
President & CEO
$200,941Pt VII · Sec A
Senior Vice President & COO
$139,020Pt VII · Sec A
Vice President & Cao
$114,700Pt VII · Sec A
Vice President & CFO
$110,915Pt VII · Sec A
Vice President & CMO
$105,670Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

John L Warner’s $251K as President & CEO is at the 63rd percentile of top reported officer pay among 3122 $10–100M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
John L Warner$251,416$235,185$204,001$200,137$200,941
Kara L Allread$162,336$139,371$127,032$124,888$114,700
Janet E Julian———$146,470$139,020
Holly E Hill$132,215$126,706$130,386$119,653$105,670
Jami Keen$118,967$116,266$106,630——
Frank Jaros$113,711$106,579———
Carl C Eubank—$80,938$113,294$112,443$110,915
Alicia Enis$108,601————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Brethren Retirement Community executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers exceptional care guided by Christian values.

Questions for Brethren Retirement Community

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3 programs · $17.2M · in their own filed words · FY2020
01

The brethren retirement community, which is a licensed home the aging in the state of ohio, operates a retirement community consisting of a 105 bed long-term nursing care facility, a 160 unit congregate living facility and 130 independent living units.

$16.2Mprogram expense
02

The brethren home community services, LLC (a disregarded activity) provides non-medical home care and other community based services.

$651Kprogram expense
03

Brethren home management services, LLC (a disregarded activity) was created in 2011 for the purpose of offering management services to other christian retirement communities.

$334Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$20K
See all 3 funders →

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Dec 2022 · $1.1M federal money spent
Community Facilities Loans and GrantsDepartment of Agriculture · ALN 10.766 · Direct$631K
Provider Relief FundDepartment of Health and Human Services · ALN 93.498 · Direct$438K

The auditor reported no findings.

Year ending Dec 2021 · $931K federal money spent
Provider Relief FundDepartment of Health and Human Services · ALN 93.498 · Direct$931K

The auditor reported no findings.

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$20.1M
Ln 12
Fees for servicesLn 2g$19.4M
Gifts and grantsLn 1h$455K
Investment incomeLn 3$241K
Money outPt IX
$20.0M
Ln 25
Programscol B$17.2M
Managementcol C$2.7M
Fundraisingcol D$111K
Owns and owesPt X
$9.4M
net assets · Ln 32
Cash and savingsLn 1–2$11.6M
Total assetsLn 16$40.9M
LiabilitiesLn 26$31.4M
PeoplePt VI, VII
14
listed · VII A
PaidVII A5
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$455K
Fundraising eventsLn 1c$39K
Fees for servicesLn 2g$19.4M
Investment incomeLn 3$241K
Other incomeLn 4–11$35K
Gains on assetsLn 7$36K
Total revenueLn 12$20.1M
Assets in detailPt X, end of year
CashLn 1$5.3M
SavingsLn 2$6.4M
Cash and savings togetherLn 1–2$11.6M
InvestmentsLn 11–13$3.0M
Land, buildings, equipmentLn 10c$22.3M
Other assetsLn 15$1.9M
Total assetsLn 16$40.9M
LiabilitiesLn 26$31.4M
Net assetsLn 32$9.4M
OperationsPt I, VI
EmployeesI 5522
VolunteersI 656
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
BondsSch K, Pt X
Tax-exempt bond debt owedX 20$9.5M
Bond issues listedSch K Pt I1
Raised by those issuesSch K Pt I$10.0M
Investment feesPt IX, Sch D
Investment fees, as reportedPt IX 11f$52K
Share of the $5.3M endowmentSch D 1g0.98%
EndowmentSch D · Pt V
LineFY20FY19FY18FY17FY16
End of yearLn 1g$5.3M$4.6M$3.7M$3.6M$3.1M
Given inLn 1b$700$26K$321K$3K$2K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$9.7M$11.6M
InvestmentsLn 11–13$3.0M$3.0M
Land, buildings, equipmentLn 10c$22.4M$22.3M
Total assetsLn 16$38.1M$40.9M
LiabilitiesLn 26$28.8M$31.4M
Net assetsLn 32$9.3M$9.4M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$740K$645K$89K$6K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$8.9M$7.8M$1.1M$75K
Pension plan contributionsLn 8$151K$132K$18K$1K
Other employee benefitsLn 9$1.0M$900K$119K$10K
Payroll taxesLn 10$706K$617K$82K$7K
Management feesLn 11a$133K$117K$15K$1K
Legal feesLn 11b$17K$14K$3K
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$52K$52K
Other fees for servicesLn 11g$2.0M$1.8M$253K$78
Advertising and promotionLn 12$25K$13K$12K$210
Office expensesLn 13$356K$308K$47K$828
Information technologyLn 14$11K$11K$431$31
RoyaltiesLn 15$0
OccupancyLn 16$1.3M$1.0M$337K
TravelLn 17$22K$14K$8K$601
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$34K$18K$16K$524
InterestLn 20$410K$298K$111K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$1.7M$1.5M$178K
InsuranceLn 23$58K$24K$34K
Other expenses (24a–d)Ln 24$2.2M$2.0M$256K$9K
All other expensesLn 24e$45K$24K$20K$263
Total functional expensesLn 25$20.0M$17.2M$2.7M$111K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 17, 2025 $27.8M$23.2M$4.7M$15.9M 990 PDF
FY2023Filed with the IRS Nov 14, 2024 $21.5M$23.0M−$1.5M$10.2M 990 PDF
FY2022Filed with the IRS Nov 6, 2023 $18.8M$19.6M−$829K$11.4M 990 PDF
FY2021Filed with the IRS Nov 11, 2022 $21.0M$19.4M$1.7M$12.5M 990 PDF
FY2020 ViewingFiled with the IRS Nov 10, 2021 $20.1M$20.0M$107K$9.4M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $20,120,333 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $524,215$455,020
I-9 Program service revenuePrior year $19,493,362$19,389,364
I-10 Investment incomePrior year $422,617$241,135
I-11 Other revenuePrior year $55,463$34,814
I-12 Total revenuePrior year $20,495,657$20,120,333
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $11,353,687$11,550,264
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $8,803,985$8,463,139
I-18 Total expensesPrior year $20,157,672$20,013,403
I-19 Revenue less expensesPrior year $337,985$106,930
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $20,120,333 across 10 lines filed
Lines not itemized here account for −$4,069 of total revenue; see the IRS return.
VIII-1c Fundraising events$39,004
VIII-1f All other contributions, gifts and grants$416,016
VIII-1h Total contributions, gifts and grants$455,020
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $19,389,364$19,389,364
VIII-3 Investment incomeExcluded from tax $205,547$205,547
VIII-5 Royalties$0
VIII-6 Net rental income or lossExcluded from tax $13,988$13,988
VIII-7 Net gain or loss on sales of assetsExcluded from tax $35,588$35,588
VIII-8 Net income from fundraising eventsExcluded from tax $24,895$24,895
VIII-12 Total revenueRelated to mission $19,389,364 · Excluded from tax $275,949$20,120,333
Part IX · Statement of functional expenses $20,013,403 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $645,041 · Management $88,756 · Fundraising $6,259$740,056
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $7,775,952 · Management $1,073,732 · Fundraising $74,613$8,924,297
IX-8 Pension plan contributionsPrograms $132,272 · Management $17,527 · Fundraising $1,419$151,218
IX-9 Other employee benefitsPrograms $899,982 · Management $119,266 · Fundraising $9,655$1,028,903
IX-10 Payroll taxesPrograms $617,359 · Management $81,806 · Fundraising $6,625$705,790
IX-11a Management feesPrograms $117,050 · Management $15,040 · Fundraising $1,046$133,136
IX-11b Legal feesPrograms $13,804 · Management $2,865$16,669
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management feesManagement $51,692$51,692
IX-11g Other fees for servicesPrograms $1,770,600 · Management $253,426 · Fundraising $78$2,024,104
IX-12 Advertising and promotionPrograms $13,008 · Management $12,078 · Fundraising $210$25,296
IX-13 Office expensesPrograms $307,545 · Management $47,229 · Fundraising $828$355,602
IX-14 Information technologyPrograms $10,717 · Management $431 · Fundraising $31$11,179
IX-15 Royalties$0
IX-16 OccupancyPrograms $1,007,159 · Management $336,651$1,343,810
IX-17 TravelPrograms $13,627 · Management $7,770 · Fundraising $601$21,998
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $18,132 · Management $15,643 · Fundraising $524$34,299
IX-20 InterestPrograms $298,285 · Management $111,313$409,598
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $1,515,433 · Management $178,177$1,693,610
IX-23 InsurancePrograms $24,306 · Management $33,694$58,000
IX-24 Other expenses (24a–d)Programs $1,974,494 · Management $255,836 · Fundraising $9,057$2,239,387
IX-24e All other expensesPrograms $24,293 · Management $20,203 · Fundraising $263$44,759
IX-25 Total functional expensesPrograms $17,179,059 · Management $2,723,135 · Fundraising $111,209$20,013,403
Part X · Balance sheet $40,861,080 assets, 24 lines filed
Asset lines not itemized here account for $4,666; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $3,936,226$5,252,264
X-2 Savings and temporary cash investmentsStart of year $5,722,504$6,378,428
X-3 Pledges and grants receivableStart of year $519,902$478,650
X-4 Accounts receivableStart of year $1,581,312$1,217,311
X-8 Inventories for sale or useStart of year $149,609$239,233
X-9 Prepaid expenses and deferred chargesStart of year $149,037$143,613
X-10c Land, buildings and equipment, netStart of year $22,394,774$22,323,245
X-11 Publicly traded securitiesStart of year $2,978,239$2,958,261
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $628,326$1,865,409
X-16 Total assetsStart of year $38,063,031$40,861,080
X-17 Accounts payable and accrued expensesStart of year $2,496,588$2,145,802
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $9,806,160$9,543,623
X-24 Unsecured notes and loans payableStart of year $0$2,278,600
X-25 Other liabilitiesStart of year $14,954,689$15,973,955
X-26 Total liabilitiesStart of year $28,771,949$31,433,163
X-27 Net assets without donor restrictionsStart of year $3,924,245$3,454,323
X-28 Net assets with donor restrictionsStart of year $5,366,837$5,973,594
X-32 Total net assets or fund balancesStart of year $9,291,082$9,427,917
X-33 Total liabilities and net assetsStart of year $38,063,031$40,861,080
Part XI · Reconciliation of net assets $9,427,917 net assets at year end
XI-1 Total revenue$20,120,333
XI-2 Total expenses$20,013,403
XI-3 Revenue less expenses$106,930
XI-4 Net assets at start of year$9,291,082
XI-5 Net unrealized gains (losses) on investments$571,478
XI-9 Other changes in net assets−$541,573
XI-10 Net assets at end of year$9,427,917

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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