2023-08-17T08:15:11-05:00 2022-12-31 420714325 RSM US LLP 6 S PATTERSON BLVD DAYTON OH 45402 990 2022-01-01 311325015 GRACEWORKS LUTHERAN SERVICES AFFILIATES GROUP RETURN GRAC 9374366865 6430 INNER MISSION WAY DAYTON OH 45459 ROBERT A REICHARD TREASURER 9374366865 2023-08-10 1 ROBERT REICHARD XXX-XX-XXXX 1 KAREN O CRIM P00368385 9372980201 2023-08-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JUDY A BUDI 6430 INNER MISSION WAY DAYTON OH 45459 37620013 1 1 5133 X WWW.GRACEWORKS.ORG X TO HELP PEOPLE EXPERIENCE DIGNITY & WHOLENESS IN RELATIONSHIP WITH GOD, FAMILY & COMMUNITY. 20 16 646 617 39192 0 99320 192745 33615736 36621839 10338 -6583 722297 789389 34447691 37597390 0 0 0 0 22269008 24928521 0 0 0 11717269 12976539 33986277 37905060 461414 -307670 23740295 25282612 29882306 31732293 -6142011 -6449681 X IN RESPONSE TO JESUS CHRIST, GRACEWORKS LUTHERAN SERVICES HELPS PEOPLE EXPERIENCE DIGNITY AND WHOLENESS IN RELATIONSHIP WITH GOD, FAMILY AND COMMUNITY. 0 0 23262621 25786473 GRACEWORKS ENHANCED LIVING: GRACEWORKS ENHANCED LIVING PROVIDED A SAFE, CARING ENVIRONMENT FOR 215 ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES LIVING IN 44 HOMES IN BUTLER, GREENE, HAMILTON AND MONTGOMERY COUNTIES. DAY PROGRAMS IN HAMILTON AND MONTGOMERY COUNTIES PROVIDED RECREATIONAL DAY HABILITATION SERVICES FOR OVER 75 ADULTS WITH DEVELOPMENTAL DISABILITIES. THE BASORE ADULT INTERIM CARE HOME LOCATED IN MONTGOMERY COUNTY REACHED ITS ONE YEAR ANNIVERSARY OF OPERATIONS IN SEPTEMBER 2022. THE HOME PROVIDES EMERGENCY AND RESPITE SERVICES FOR UP TO 8 INDIVIDUALS.GRACEWORKS ENHANCED LIVING LAUNCHED GRACEWORKS UNIVERSITY, A MULTI-LEVELED EDUCATIONAL PROGRAM TO HELP IMPROVE STAFF RETENTION. THE PROGRAM IS FOR DIRECT SUPPORT PROFESSIONALS AND FRONT LINE SUPERVISORS WHO PROVIDE SERVICES TO INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. THE GOALS OF THIS PROGRAM ARE TO PROVIDE OPPORTUNITIES FOR FRONT LINE EMPLOYEES TO INCREASE THEIR KNOWLEDGE, SKILLS, AND FINANCIAL COMPENSATION, AND TO DEVELOP A NEW CAREER PATH.VOLUNTEER SERVICES PROVIDED OPPORTUNITIES FOR 25 VOLUNTEERS TO FAITHFULLY SERVE THE NEEDS OF INDIVIDUALS WE SERVE THROUGH 75 HOURS OF CHARITABLE SERVICE. IN ADDITION, THE DAY PROGRAM'S BLESSING PROJECTS PROVIDED RESIDENTS AND DAY PROGRAM INDIVIDUALS THE OPPORTUNITY TO VOLUNTEER IN OVER 100 PROJECTS IN 2022. 7274919 7340765 GRACEWORKS HOUSING SERVICES: GRACEWORKS HOUSING SERVICES PROVIDED 18 AFFORDABLE HOUSING APARTMENT COMMUNITIES FOR SENIORS WITH LIMITED INCOMES AND DISABLED ADULTS, SERVING 780 INDIVIDUALS ACROSS OHIO, INDIANA AND KENTUCKY. ON-SITE EMPLOYEES WORKED TO ESTABLISH CARING AND STABLE ENVIRONMENTS IN WELL-MAINTAINED AND CONVENIENTLY LOCATED APARTMENT BUILDINGS. SERVICE COORDINATORS HELPED RESIDENTS FIND AND OBTAIN NEEDED SERVICES TO ALLOW THEM TO AGE IN PLACE.VOLUNTEER SERVICES PROVIDED OPPORTUNITIES FOR 592 VOLUNTEERS TO FAITHFULLY SERVE THE NEEDS OF THOSE WHOM WE SERVE THROUGH 22,257 HOURS OF CHARITABLE SERVICES.GRACEWORKS HOUSING SERVICES PROVIDED $546,000 IN UNCOMPENSATED CHARITABLE SERVICES DURING THE PERIOD TO PEOPLE WITH LIMITED RESOURCES. 2929267 3432208 GRACEWORKS AT HOME: HEALTH AT HOME, LLC, A PROGRAM OF GRACEWORKS AT HOME, PROVIDED HEALTH AND THERAPY SERVICES FOR 741 INDIVIDUALS IN THEIR HOMES WITH 21,630 VISITS OF SKILLED HOME CARE. HEALTH AT HOME WAS REMARKETED AS BETHANY VILLAGE HOME HEALTH CARE IN 2022.GRACEWORKS AT HOME PROVIDED OLDER ADULTS OF BETHANY VILLAGE AND THE SURROUNDING COMMUNITY WITH 47,195 HOURS OF PERSONAL CARE AND PRIVATE TRANSPORTATION SERVICES. GRACEWORKS AT HOME PERSONAL CARE AIDES ASSIST WITH HOUSEHOLD TASKS SUCH AS LAUNDRY, LIGHT HOUSEKEEPING AND MEALS AS WELL AS BATHING, DRESSING AND MEDICATION REMINDERS AND COMPANIONSHIP FOR OLDER ADULTS OR RESPITE FOR FAMILY CAREGIVERS. EVEN THOUGH THE DEMAND FOR PERSONAL HOME CARE SERVICES WAS VERY HIGH, GRACEWORKS AT HOME, AND PERSONAL CARE PROGRAMS NATIONWIDE, STRUGGLED WITH STAFFING DUE TO THE NATIONAL COVID CRISIS. GRACEWORKS AT HOME STAFFING WAS FIFTY PERCENT OF WHAT IT WAS PRIOR TO THE PANDEMIC AND WAS NOT ABLE TO REBOUND AS EXPERIENCED THROUGHOUT MANY INDUSTRIES. AFTER CAREFUL REVIEW BY THE GRACEWORKS LEADERSHIP TEAM, THE DIFFICULT DECISION WAS MADE TO DISCONTINUE THE PRIVATE-DUTY PERSONAL HOME CARE SERVICES UNDER THE GRACEWORKS AT HOME NAME AT THE END OF SEPTEMBER 2022.GRACEWORKS AT HOME PROVIDED $319,000 IN UNCOMPENSATED CHARITABLE CARE DURING THE PERIOD. 30037 62393 BETHANY COMMONS AT YANKEE TRACE:BETHANY COMMONS AT YANKEE TRACE PROVIDED INDEPENDENT LIVING FOR 4 SENIORS RESIDING IN 3 UNITS IN AN AGE-RESTRICTED (AGE 55 AND OLDER) RESIDENTIAL COMMUNITY. THESE SENIORS PARTICIPATE IN ACCESS TO THE CONTINUUM OF CARE AT BETHANY VILLAGE.GRACEWORKS DEI INITIATIVE FORMED AN EMPLOYEE COMMITTEE, BRIDGES, TO INCREASE AWARENESS, CONVERSATION AND EDUCATION ABOUT DEI ISSUES. THE EMPLOYEE LED COMMITTEE EXPLORED OPPORTUNITIES TO PERFORM OUTREACH ACTIVITIES IN THE COMMUNITY. THE BRIDGES TEAM LAUNCHED IN 2022, AND PROVIDED OPPORTUNITIES FOR STAFF TO SERVE OTHERS AND TO FULLY INTEGRATE OUR CULTURE OF FAITHFUL CARING. IN 2022, 41 EMPLOYEES AND 12 BOARD MEMBERS SERVED MORE THAN 160 VOLUNTEER HOURS TO LOCAL NONPROFITS IN THE COMMUNITY. 30037 62393 33496844 1 1 0 1 0 0 0 0 1 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 1 71 0 1 646 1 1 1 0 0 0 0 0 0 0 0 0 X 20 16 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 X ROBERT A REICHARD TREASURER 9374366865 6430 INNER MISSION WAY DAYTON OH 45459 JUDY A BUDI BOARD- PRESIDENT 14.00 26.00 X X 0 371988 29205 ROBERT A REICHARD BOARD - TREASURER (AS OF 11/22) 14.00 26.00 X X 0 127177 13415 MICHAEL W ALLEN BOARD - TREASURER (UNTIL 11/22) 14.00 26.00 X X 0 257340 16753 JACKIE A D'AURORA BOARD - ASSISTANT SECRETARY 10.00 30.00 X 0 156063 22772 DAWN L BARHORST BOARD - SECRETARY (AS OF 3/22) 10.00 30.00 X 0 169426 14915 LISA A BERKEMEIER ADMINISTRATOR (UNTIL 3/22) 40.00 0.00 X 21195 0 8231 ARTHUR A ASTBURY DIRECTOR 1.00 1.00 X 0 0 0 GEORGE R BROWN DIRECTOR 0.10 0.00 X 0 0 0 MARK S CHILSON DIRECTOR 1.00 1.00 X 0 0 0 EDWARD A DIXON DIRECTOR 0.10 0.00 X 0 0 0 DANIEL P DRISKELL DIRECTOR (AS OF 5/22) 0.10 0.00 X 0 0 0 JAMES H DODOK DIRECTOR 0.10 0.00 X 0 0 0 MARK S FEUER DIRECTOR 1.00 1.00 X 0 0 0 LORETTA GOODSON DIRECTOR (UNTIL 7/22) 0.10 0.00 X 0 0 0 FRANCES HEWITT DIRECTOR 0.10 0.00 X 0 0 0 DR ERIC A HIGH DIRECTOR 1.00 2.00 X 0 0 0 TAWANA JONES DIRECTOR 1.00 3.00 X 0 0 0 KEVIN S NELS DIRECTOR (AS OF 5/22) 0.10 0.00 X 0 0 0 BONNIE R PARISH DIRECTOR 0.10 0.00 X 0 0 0 THOMAS R PETROVIC DIRECTOR 1.00 4.00 X 0 0 0 DEBBIE WATTS ROBINSON DIRECTOR (UNTIL 05/22) 1.00 1.00 X 0 0 0 MARI E TOWNSEND DIRECTOR 1.00 1.00 X 0 0 0 NETTIE WATSON DIRECTOR (AS OF 7/22) 0.10 0.00 X 0 0 0 KENNETH M WATSON DIRECTOR 0.10 0.00 X 0 0 0 DEBORAH R LYLE ADMINISTRATOR 40.00 0.00 X 148762 0 5895 BONNIE J SMITH ADMINISTRATOR 40.00 0.00 X 130203 0 13084 AYELE ZONOR DIRECT SUPPORT PROFESSIONAL 40.00 0.00 X 125745 0 141 C BEVERLY AMOS PHYSICAL THERAPIST 40.00 0.00 X 102263 0 12778 MGBENTA B DJOMGOA DIRECT SUPPORT PROFESSIONAL 40.00 0.00 X 111369 0 16259 639537 1081994 153448 6 0 1 0 GREATER DAYTON BUILDING & REMODELING 4197 RESEARCH BOULEVARD BEAVERCREEK OH 45430 CONSTRUCTION SERVICES 262705 OBERER THOMPSON COMP 4197 RESEARCH BOULEVARD BEAVERCREEK OH 45430 CONSTRUCTION SERVICES 210673 BLAIR'S LAWN CARE PO BOX 181085 FAIRFIELD OH 45018 GROUND SERVICES 110819 3 30000 162745 192745 FEES FROM GOVERNMENT 900099 25608034 25608034 MEDICARE/MEDICAID 623990 5730470 5730470 TENANT RENTALS 531110 2528966 2528966 RESIDENT FEES 623000 1415622 1415622 CARE OF DEVELOPMENTALLY DISABLED 623000 1338747 1338747 36621839 9540 9540 6500 22623 -16123 -16123 -16123 DEBT EXTINGUISHMENT 900099 698400 698400 MANAGEMENT FEE 561000 39192 39192 51797 51797 789389 37597390 36621839 39192 743614 20236845 19115624 1121221 231466 201374 30092 2838798 2591513 247285 1621412 1545840 75572 31114 18505 12609 135223 101375 33848 71934 52235 19699 434385 387038 47347 3402249 3357883 44366 293122 254762 38360 46976 23355 23621 64165 64165 1758958 1732146 26812 351678 301579 50099 ADMINISTRATIVE & GENERA 2725742 207085 2518657 REPAIR & MAINTENANCE 1573070 1517456 55614 FOOD 607034 607021 13 PURCHASED SERVICES 528449 470553 57896 952440 947335 5105 37905060 33496844 4408216 0 2956309 2497184 2266016 2209969 313066 402889 45684764 31779555 14902181 13905209 3302723 6267361 23740295 25282612 3227510 3518008 7720000 7720000 95000 82425 303810 209386 18535986 18033915 0 2168559 29882306 31732293 X -6142011 -6449681 -6142011 -6449681 23740295 25282612 -307670 0 X X 0 1 X 1 1 1 X 57840 33716 135165 99320 192745 518786 27950929 29441979 31942861 33615736 36621839 159573344 28008769 29475695 32078026 33715056 36814584 160092130 3598 3576 3585 4305 5961 21025 0 3598 3576 3585 4305 5961 21025 160071105 7973 9568 5030 3922 9540 36033 7973 9568 5030 3922 9540 36033 400339 533260 507293 685891 750197 2876980 28417081 30018523 32590349 34404869 37574321 163005143 0.98200 0.98170 0.00020 0.00020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 0 0 1 958 958 0 PART II-B, LINE 1: THE ORGANIZATION OCCASIONALLY CONTACTS LEGISLATORS ENCOURAGING THEM TO SUPPORT POSITIONS CONSISTENT WITH ITS MISSION AND SERVICE ACTIVITIES. ISSUES CAN INCLUDE MEDICARE AND MEDICAID FUNDING, VARIOUS GOVERNMENT PROGRAM CHANGES, LONG-TERM CARE INSURANCE, ETC. EXPENDITURES FOR LOBBYING ARE VERY SMALL AND IMMATERIAL. THE ORGANIZATION ALSO PAYS DUES TO LEADINGAGE AND TO THE AMERICAN NETWORK OF COMMUNITY OPTIONS AND RESOURCES. THE PORTION OF THESE DUES THAT IS USED TO EDUCATE ELECTED OFFICIALS ON ISSUES RELATED TO SERVICES PROVIDED BY GRACEWORKS AFFILIATES AND OTHER LOBBYING EFFORTS IN 2022 AND 2021 IS $958 AND $694 RESPECTIVELY. 0 1 X 1918305 1918305 26675097 24941573 1733524 8099731 716497 7383234 8991631 6121485 2870146 13905209 CAPITAL PROJECTS IN PROGRESS 4117792 OPERATING LEASE RIGHT-OF-USE ASSETS 2149569 6267361 OPERATING LEASE LIABILITIES 2168559 2168559 X PART IV, LINE 2B: THE ORGANIZATION HOLDS A SMALL AMOUNT OF PERSONAL FUNDS FOR A FEW RESIDENTS. THE MONEY IS USED TO PAY VARIOUS BILLS ON BEHALF OF THESE RESIDENTS. IN ADDITION, THE ORGANIZATION ALSO HOLDS TENANT DEPOSITS. IN ACCORDANCE WITH THE REGULATORY AGREEMENT WITH HUD, THE CORPORATION IS REQUIRED TO MAINTAIN A TENANT SECURITY DEPOSIT TRUST ACCOUNT. THE AMOUNT MUST AT ALL TIMES BE EQUAL TO OR EXCEED THE AGGREGATE OF ALL OUTSTANDING OBLIGATIONS TO TENANTS FOR REFUNDABLE SECURITY DEPOSITS. THE TENANT SECURITY DEPOSIT FUNDS CONSIST OF CASH. BEGINNING BALANCE $203,126 ADDITIONS DURING THE YEAR 36,680 DISTRIBUTIONS DURING THE YEAR (31,220) INTEREST EARNED DURING THE YEAR 1,122 ENDING BALANCE $209,707 PART X, LINE 2: INCOME TAX FOOTNOTE FROM THE DECEMBER 31, 2022 AUDITED FINANCIAL STATEMENTS: THE ORGANIZATION AND SUBSTANTIALLY ALL OF ITS AFFILIATES ARE TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAX IS REQUIRED. LYR DEVELOPMENT, INC. IS A FOR-PROFIT OHIO CORPORATION THAT IS 100% OWNED BY BETHANY COMMONS AT YANKEE TRACE. LYR DEVELOPMENT, INC. HAD NO TAXABLE INCOME FOR 2022 AND 2021. ISSUES IMPACTING THE TAX-EXEMPT STATUS OF THE ORGANIZATION OR TAX POSITIONS RELATED TO POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME COULD RESULT IN UNCERTAIN TAX POSITIONS. THE ORGANIZATION DOES NOT RECORD A LIABILITY FOR THE ASSOCIATED TAX BENEFIT OF A TAX POSITION IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON TECHNICAL MERITS. AT DECEMBER 31, 2022 AND 2021, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2019. 0 1 0 0 0 0 0 0 0 JUDY A BUDI BOARD- PRESIDENT 0 371988 0 0 0 0 0 12200 0 17005 0 401193 0 0 MICHAEL W ALLEN BOARD - TREASURER (UNTIL 11/22) 0 257340 0 0 0 0 0 9106 0 7647 0 274093 0 0 DAWN L BARHORST BOARD - SECRETARY (AS OF 3/22) 0 167904 0 0 0 1522 0 6897 0 8018 0 184341 0 0 JACKIE A D'AURORA BOARD - ASSISTANT SECRETARY 0 156063 0 0 0 0 0 6511 0 16261 0 178835 0 0 DEBORAH R LYLE ADMINISTRATOR 147557 0 0 0 1205 0 5436 0 459 0 154657 0 0 0 PART I, LINE 3 COMPENSATION OF THE OFFICERS LISTED ON FORM 990, PART VII, SECTION A, LINE 1A IS PAID BY A RELATED ORGANIZATION (THE "PARENT") NOT THE FILING ORGANIZATION. THE RELATED ORGANIZATION USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION: -COMPENSATION COMMITTEE -INDEPENDENT COMPENSATION CONSULTANT -FORM 990 OF OTHER ORGANIZATIONS -COMPENSATION SURVEY OR STUDY -APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE PART I, LINE 4B NON-QUALIFIED DEFERRED COMPENSATION PLAN, SECTION 457(B): JUDY A. BUDI, EMPLOYEE CONTRIBUTION - $2,972 FORM 990, PART VI, SECTION A, LINE 6 GRACEWORKS LUTHERAN SERVICES IS EITHER THE SOLE MEMBER OR THE CONTROLLING MEMBER OF EACH OF THE AFFILIATES INCLUDED IN THIS GROUP RETURN. FORM 990, PART VI, SECTION A, LINE 7A GRACEWORKS LUTHERAN SERVICES DETERMINES WHO SERVES ON EACH AFFILIATE'S GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B ANNUALLY, THE FORM 990 IS PROVIDED TO THE COMPANY'S CEO, VP - FINANCE, AND OTHER SENIOR STAFF FOR AN IN-DEPTH REVIEW OF THE RETURN PRIOR TO THE TIME OF FILING FORM 990 WITH THE IRS. THE FORM 990 IS ALSO PROVIDED TO EACH VOTING MEMBER OF THE GOVERNING BODY OF THE ORGANIZATION IN AN ANNUAL AND/OR QUARTERLY MEETING PRIOR TO THE TIME OF FILING FORM 990. EACH VOTING MEMBER IS GIVEN THE OPPORTUNITY TO REVIEW AND COMMENT ON THE FORM. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES SELF-DISCLOSURE OF ANY CONFLICTS OF INTEREST ON AN ON-GOING BASIS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE OFFICERS LISTED ON FORM 990, PART VII, SECTION A, LINE 1A IS PAID BY A RELATED ORGANIZATION (THE "PARENT") NOT THE FILING ORGANIZATION. THE BOARD OF DIRECTORS WILL CONDUCT A WRITTEN ASSESSMENT OF THE PERFORMANCE OF THE CEO AT LEAST ANNUALLY. SUCH ASSESSMENT WILL NORMALLY BE CONDUCTED DURING THE FIRST QUARTER OF THE CALENDAR YEAR AFTER DATA RELATED TO ORGANIZATIONAL PERFORMANCE FOR THE PRIOR YEAR IS COMPILED AND PUBLISHED. ALL MEMBERS OF THE BOARD OF DIRECTORS SHOULD PARTICIPATE IN SUCH ASSESSMENT AND THE INPUT OF THE CEO SHOULD BE SOUGHT AND CONSIDERED. THE BOARD OR ITS DESIGNATED REPRESENTATIVES WILL MEET WITH THE CEO TO COMMUNICATE THE RESULTS OF SUCH ASSESSMENT. UPON COMPLETION OF THE ANNUAL WRITTEN EVALUATION OF THE CEO, THE BOARD OF DIRECTORS WILL CONSIDER ADJUSTMENTS TO THE COMPENSATION OF THE CEO. THE BOARD CHAIR OR CHAIR OF THE EXECUTIVE COMPENSATION COMMITTEE IS THE COORDINATOR OF THIS PROCESS. THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS WILL SELECT A QUALIFIED COMPENSATION CONSULTANT TO PROVIDE PROFESSIONAL SERVICES TO THE BOARD OF DIRECTORS. THE EXECUTIVE COMPENSATION COMMITTEE WILL WORK WITH THE CONSULTANT TO COMPILE INFORMATION CONCERNING COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS, BOTH TAXABLE AND TAX-EXEMPT, FOR FUNCTIONALLY COMPARABLE POSITIONS. THE CONSULTANT WILL CONSIDER THE AVAILABILITY OF SIMILAR SERVICES BOTH REGIONALLY AND NATIONALLY AND REVIEW CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS. CONSIDERING THE AVAILABILITY OF RESOURCES AND PERFORMANCE OF THE CEO, THE EXECUTIVE COMPENSATION COMMITTEE WILL ESTABLISH A REASONABLE AND FAIR LEVEL OF COMPENSATION FOR THE CEO, INCLUDING APPROPRIATE BENEFITS, THAT IS CONSISTENT WITH THE COMPENSATION PHILOSOPHY OF THE ORGANIZATION AND WILL NOT RESULT IN AN EXCESS BENEFIT TRANSACTION AS DEFINED BY THE INTERNAL REVENUE SERVICE. THE COMMITTEE CHAIR WILL PRESENT THE INFORMATION TO THE FULL BOARD TO AFFIRM THE RECOMMENDATION OF THE COMMITTEE. THE ACTIONS OF THE BOARD OF DIRECTORS REGARDING COMPENSATION WILL BE RECORDED IN CONFIDENTIAL MINUTES OF THE MEETINGS AT WHICH SUCH MATTERS ARE CONSIDERED. NORMALLY THIS PROCESS SHOULD BE COMPLETED DURING THE FIRST QUARTER OF A CALENDAR YEAR. UPON COMPLETION OF THE PROCESS, THE BOARD CHAIR WILL INFORM THE CEO IN WRITING OF THE DECISION OF THE BOARD OF DIRECTORS. THE TOTAL COMPENSATION OF THE CEO WILL BE DOCUMENTED IN A MEMORANDUM SIGNED BY THE BOARD CHAIR AND THE CEO. THE CEO IS RESPONSIBLE AND ACCOUNTABLE TO THE BOARD OF DIRECTORS FOR THE FAIR COMPENSATION OF ALL OTHER EMPLOYEES. AT LEAST EVERY OTHER YEAR, THE CEO WILL REVIEW WITH THE EXECUTIVE COMPENSATION COMMITTEE THE COMPENSATION OF ALL EMPLOYEES WHO ARE OFFICERS OF GRACEWORKS LUTHERAN SERVICES AND THE COMPENSATION OF ALL EMPLOYEES WHO EARN COMPENSATION ABOVE A THRESHOLD AMOUNT SET FROM TIME TO TIME BY THE EXECUTIVE COMPENSATION COMMITTEE. AS PART OF SUCH REVIEW, THE CEO WILL DEMONSTRATE THE REASONABLENESS OF SUCH COMPENSATION IN LIGHT OF EACH INDIVIDUAL'S PERFORMANCE AND COMPARABILITY DATA RELATED TO EACH INDIVIDUAL'S POSITION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. AN UNAUDITED FINANCIAL STATEMENT IS PUBLISHED WITH THE ORGANIZATION'S ANNUAL REPORT WITH INSTRUCTIONS ON HOW TO REVIEW THE AUDITED FINANCIAL STATEMENTS ONCE THEY ARE AVAILABLE. THE ANNUAL REPORT IS MAILED TO INDIVIDUALS IN THE COMMUNITY AND POSTED ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XII, LINE 2C: NEITHER THE ORGANIZATION'S AUDIT OVERSIGHT PROCESS NOR ITS PROCESS FOR SELECTION OF AN INDEPENDENT ACCOUNTANT HAS CHANGED DURING THE TAX YEAR. 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