Ohio Living Communities
Public records show a registered, tax-exempt organization in good standing.
What it says it does
SEE SCHEDULE OOHIO LIVING COMMUNITIES WAS FOUNDED IN 1922 AND WAS INCORPORATED AS AN OHIO NON-PROFIT CORPORATION IN 1959. THE CORPORATION'S MISSION STATEMENT IS AS FOLLOWS:OUR MISSION IS TO PROVIDE OLDER ADULTS WITH CARING AND QUALITY SERVICES TOWARD ENHANCEMENT OF PHYSICAL, MENTAL AND SPIRITUAL WELL-BEING CONSISTENT WITH THE CHRISTIAN GOSPEL. OHIO LIVING COMMUNITIES IS DEDICATED TO LIVING OUR MISSION AND KEEPING THE PROMISES WE MAKE TO THOSE FOR WHOM WE PROVIDE CARE. OHIO LIVING COMMUNITIES IS COMMITTED TO INCLUSIVENESS, A HIGH ETHICAL STANDARD, RESPECT AND RESPONSIVENESS, ALL OF WHICH ESTABLISHES OHIO LIVING COMMUNITIES AS AN INTEGRAL PART OF THE LARGER COMMUNITY. SINCE INCEPTION, WE HAVE ADHERED TO THE PROMISE THAT NO OHIO LIVING COMMUNITIES RESIDENTS WILL BE ASKED TO LEAVE BECAUSE THEY EXHAUST PERSONAL FUNDS, THROUGH NO FAULT OF THEIR OWN, TO PAY FOR THEIR HOUSING OR CARE.
- Income
- $148.2 million
- Spending
- $144.6 million
- Spent on programs
- 88%
- Reserves
- -21.5 months of spending
- Largest source of income
- fees for its services, 97%
- Employees
- 0
- Volunteers
- 366
- Highest pay
- $717,013, chief executive officer
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 47 out of 100. Higher than 26% of charities in its peer group (human services, over $100m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
2 of 20It owes 91% of what it owns.
Living within its means
15 of 15Income exceeded spending by 2% of income.
Income trend
15 of 15Income rose 6% on the year before.
Spending floor
15 of 1588% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 29% of charities in its peer group (human services, over $100m).
Independent board
25 of 254 of 6 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $127.3 million spent. SEE SCHEDULE OIN FISCAL YEAR 2025, OHIO LIVING COMMUNITIES OPERATED ELEVEN COMMUNITIES FOR SENIORS THROUGHOUT OHIO. SERVICES OFFERED TO RESIDENTS INCLUDE INDEPENDENT LIVING (APARTMENTS, RANCH/VILLA HOMES), ASSISTED LIVING (INCLUDING MEMORY CARE), SKILLED NURSING (INCLUDING REHABILITATION SERVICES AND MEMORY CARE). DURING FISCAL YEAR ENDED JUNE 30, 2025 THE OHIO LIVING COMMUNITIES' AVERAGE OCCUPANCY IN EACH LEVEL OF CARE WAS AS FOLLOWS: UNITS AVERAGE OCCUPANCY AVAILABLE OCCUPANCY PERCENT ----------- ----------- ----------- INDEPENDENT 1,601 1,491 93.1%ASSISTED LIVING 442 406 93.0%SKILLED NURSING 474 425 83.4%TOTAL 2,517 2,322 91.2%THE PAYOR MIX FOR SKILLED NURSING FOR FISCAL YEAR 2025 WAS AS FOLLOWS:PRIVATE PAY 33% MEDICAID 29%MEDICARE 19%MANAGED CARE 19%TOTAL 100%
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 1990.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.