2023-11-14T09:41:31-06:00 2022-12-31 381357951 PLANTE & MORAN PLLC 250 S HIGH ST SUITE 100 COLUMBUS OH 43215 990 2022-01-01 043660613 LIFE ENRICHING COMMUNITIES LIFE 5137193510 6279 TRI-RIDGE BLVD 320 LOVELAND OH 45140 KEVIN MCDONNELL CFO 5137193510 2023-11-10 1 KEVIN MCDONNELL 999009999 1 AMY CIMINELLO P00796388 6148493000 2023-11-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SCOTT MCQUINN 6279 TRI-RIDGE BLVD 320 LOVELAND OH 45140 12966680 0 X WWW.LEC.ORG X 2001 OH LIFE ENRICHING COMMUNITIES SUPPORTS THE ACTIVITIES OF RELATED 501(C)(3) ORGANIZATIONS BY PROVIDING GUIDANCE, STRATEGIC PLANNING, MANAGEMENT SERVICES AND CORPORATE INFRASTRUCTURE. CONFIDENT LIVING PROVIDES A CONTINUING CARE AT HOME PROGRAM. 18 14 1636 18 450108 0 3863687 0 8736937 9552220 636735 756186 429205 58185 13666564 10366591 1000 0 0 0 5314546 6041799 0 0 0 4901320 5813690 10216866 11855489 3449698 -1488898 46743285 38419381 44804708 45783418 1938577 -7364037 X VISION: WE WORK FOR THE DAY WHEN EVERYONE INVOLVED IN SENIOR LIVING FINDS FULFILLMENT THROUGH: (A) LIFE WITH MEANING AND PURPOSE; (B) ENRICHING OPPORTUNITIES AND EXPERIENCES; (C) COMMUNITIES FOSTERING RELATIONSHIP AND PERPETUATING LEGACY. MISSION: WE PROVIDE EXCEPTIONAL EVERYDAY EXPERIENCES IN A CHRISTIAN COMMUNITY BY: (A) CREATING ASSOCIATE EXPERIENCES THAT SUPPORT, ENGAGE AND EMPOWER DELIVERING RESIDENT AND CUSTOMER EXPERIENCES THAT EXCEED EXPECTATIONS; (B) SETTING AND SURPASSING STANDARDS FOR QUALITY AND SAFETY; (C) GROWING CONSISTENTLY IN SERVICE AND VALUE; (D) PRODUCING EXPANDED RESOURCES TO EXTEND OUR IMPACT. VALUES: WE ARE AN EXTENDED FAMILY OF MULTIPLE GENERATIONS, BOUND TOGETHER WITH: (A) RESPECT: HONORING THE DIGNITY OF ALL PEOPLE; (B) INNOVATION: IGNITING ENTREPRENEURIAL INITIATIVE AND CREATIVE SOLUTIONS; (C) SPIRITUALITY: PURSUING OUR PURPOSE CONSISTENT WITH CHRISTIAN PRINCIPLES; (D) EXCELLENCE: STRIVING FOR EXTRAORDINARY EFFECTIVENESS AND EFFICIENCY. 0 0 7916900 0 9010667 PROVIDE SUPPORTING SERVICES TO RELATED ORGANIZATIONS. 229030 0 92057 CONFIDENT LIVING IS A CONTINUING CARE AT HOME PROGRAM DESIGNED TO (I) OFFER AND DELIVER VARIOUS CARE COORDINATION PROGRAMS TO OLDER ADULTS IN THEIR HOMES WITH THE OBJECTIVE OF ENABLING OLDER ADULTS TO MAINTAIN THEIR OWN LIVING ARRANGEMENTS IN THEIR HOMES FOR AS LONG AS IS SAFE AND PRACTICAL; (II) TO OFFER AND DELIVER CARE COORDINATION THROUGH MEMBERSHIP PROGRAMS THAT INCLUDE A RANGE OF SERVICES THAT ARE TYPICALLY PROVIDED TO OLDER ADULTS WHO ARE RESIDENTS OF A CONTINUING CARE RETIREMENT FACILITY (E.G., ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, HOUSEKEEPING) FOR THEIR CONVENIENCE IN THE HOME SETTING; (III) TO EXTEND THE BENEFITS UNDER THE MEMBERSHIP PROGRAMS TO OLDER ADULTS WHO FIND THAT THEY NEED TO BECOME RESIDENTS OF A CONTINUING CARE FACILITY IN ACCORDANCE WITH THE TERMS OF THEIR SELECTED PROGRAMS. 8145930 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 80 0 1 1636 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 18 14 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 OH X KEVIN MCDONNELL 5137193531 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 SCOTT MCQUINN CEO/PRESIDENT 35.75 12.25 X X 570987 0 268314 JAMES L BOWERSOX COO/TREASURER 35.75 12.25 X X 413709 0 200853 SCOTT BEEKEN TRUSTEE 3.25 6.00 X 0 0 0 RON BESHEAR TRUSTEE 3.25 1.00 X 0 0 0 MIKE BRANDY CHAIR 3.25 1.00 X 0 0 0 LARRY BRUESHABER TRUSTEE 3.25 10.00 X 0 0 0 DOUG BURGESS TRUSTEE 3.25 3.25 X 0 0 0 SANDRA EAST TRUSTEE 3.25 3.25 X 0 0 0 ROBYN HILDAL TRUSTEE 3.25 3.25 X 0 0 0 TOM KAHLE TRUSTEE 3.25 10.25 X 0 0 0 PHILLIP PRESENT TRUSTEE 3.25 7.25 X 0 0 0 GREG STOVER TRUSTEE 3.25 10.00 X 0 0 0 JOSEPH THORPE TRUSTEE 3.25 2.00 X 0 0 0 ROBERT IZO TRUSTEE 3.25 3.00 X 0 0 0 MARK PALMER TRUSTEE 3.25 6.00 X 0 0 0 LANCE DEBENEDICTIS TRUSTEE 3.25 6.00 X 0 0 0 CELIA CONLON TRUSTEE 3.25 6.00 X 0 0 0 MARY ANN SHORT TRUSTEE 3.25 6.00 X 0 0 0 KEVIN P MCDONNELL CFO/SECRETARY 37.00 11.00 X 91869 0 42157 TIMOTHY GRIMES EXECUTIVE DIRECTOR 40.00 0.00 X 244661 0 73802 KEN MCDONALD DIRECTOR OF FINANCE 40.00 0.00 X 164955 0 63394 ROSE MARIE LUKING DIR. OF FIANCIAL PLANNING 34.80 0.00 X 164065 0 53658 MARK MOUNTEL DIRECTOR IT & PROCUREMENT 40.00 0.00 X 153265 0 22582 MIKE COPE DIRECTOR OF FACILITIES 40.00 0.00 X 138888 0 52436 MARGARET CARMANY CHIEF LEGAL OFFICER 40.00 0.00 X 257612 0 49139 2200011 0 826335 8 0 1 0 OMNIA 360 FACILITY SOLUTIONS LLC 1201 GLENDALE MILFORD RD CINCINNATI OH 45215 MAINTENANCE & ENVIRONMENTAL SERVICES 7406911 MORRISON COMMUNITY LIVING 400 NORTHRIDGE RD STE 600 ATLANTA GA 30350 DINING SERVICES 3784058 AVENTUS DEVELOPMENT GROUP 963 HILL ST CINCINNATI OH 45202 CONSTRUCTION SERVICES 3137613 AMERICAN MEDICAL PERSONNEL INC 1440 EAST TURKEYFOOT LAKE ROD AKRON OH 44312 TEMP NURSING STAFF 3131799 SNAPMEDTECH INC 999 PEACHTREE ST NE STE 2750 ATLANTA GA 30309 TEMP NURSING STAFF 2552817 25 MANAGEMENT FEES 561000 9361163 8911667 449496 MEMBERSHIP FEES 624100 191057 191057 9552220 496566 612 495954 2859709 2600089 259620 259620 259620 VENDOR REBATES 900099 58185 58185 58185 10366591 9102724 450108 813759 1196636 1196636 3900930 3091271 809659 269812 248547 21265 312266 246757 65509 362155 233123 129032 400280 400280 236278 4706 231572 212564 212564 35388 35388 828588 586525 242063 241483 211125 30358 909564 774640 134924 1459499 1453399 6100 135315 1966 133349 69934 41993 27941 18134 8870 9264 209785 209785 140949 140949 765620 765620 RECRUITING 74036 74036 FUTURE SERVICE EXPENSE 38046 38046 DUES & LICENSES 34383 8687 25696 FRANCHISE TAXES 738 738 3106 3106 11855489 8145930 3709559 0 10030 74630 2338710 1493055 367768 1129328 526536 2861874 1893251 362481 968623 35738853 27216350 39892 39892 6756223 8100295 46743285 38419381 8963239 8563557 20213062 19356233 7785000 8720000 7843407 9143628 44804708 45783418 X 1938577 -7364037 1938577 -7364037 46743285 38419381 X -1488898 -2843716 -4970000 X X 0 1 X 1 0 X X X 10 TWIN TOWERS 310536677 10 1 0 0 TWIN LAKES 311708926 10 1 0 0 LUTHERAN HOME 340742692 10 1 0 0 LUTHER HOUSE 341026426 10 1 0 0 WESLEY GLEN RETIREMENT COMMUNITY LLC 852687288 10 1 0 0 WESLEY RIDGE RESIDENCE CORP 311595342 10 1 0 0 WESLEY WOODS AT NEW ALBANY LLC 474479239 10 1 0 0 WESLEY HOSPICE 271188840 10 1 0 0 WESLEY GLEN INC 310738614 10 1 0 0 WESLEY RIDGE 311461485 10 1 0 0 10 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 PART I, LINE 12G: ALL FINANCE, HUMAN RESOURCES, INFORMATION TECHNOLOGY, PURCHASING AND MARKETING SERVICES FOR TWIN TOWERS AND TWIN LAKES WERE PROVIDED BY LIFE ENRICHING COMMUNITIES. CAPITAL PROJECTS, FACILITIES MANAGEMENT OVERSIGHT, RISK MANAGEMENT AND HEALTHCARE/CLINICAL OVERSIGHT WERE ALSO PROVIDED AS WELL AS STRATEGIC AND FINANCIAL LEADERSHIP. PART IV, SECTION D, LINE 3: THE PRESIDENT OF EACH SUPPORTED ORGANIZATION IS ELECTED ANNUALLY AND IS THE PRESIDENT OF LIFE ENRICHING COMMUNITIES (SUPPORTING ORGANIZATION). THE MAJORITY OF THE BOARDS OF THE SUPPORTED ORGANIZATIONS SERVE ON LIFE ENRICHING COMMUNITY'S BOARD. PART IV, SECTION E, LINE 3A: ARTICLE V OF THE AMENDED AND RESTATED ARTICLES OF INCORPORATION FOR BOTH TWIN TOWERS AND TWIN LAKES STATES "THE SOLE MEMBER OF THE CORPORATION SHALL BE LIFE ENRICHING COMMUNITIES ("MEMBER")... ALL TRUSTEES SHALL FROM TIME TO TIME BE NOMINATED AND ELECTED BY THE MEMBER." ARTICLE V OF THE AMENDED AND RESTATED ARTICLES OF INCORPORATION FOR BOTH LUTHERAN HOME AND LUTHER HOUSE STATES "THE SOLE MEMBER OF THE CORPORATION SHALL BE LEC-CONCORD RESERVE HOLDING CO. LLC, [A DISREGARDED ENTITY OF LIFE ENRICHING COMMUNITIES]...THE TRUSTEES SHALL FROM TIME TO TIME BE NOMINATED AND ELECTED BY THE MEMBER. PART IV, SECTION E, LINE 3B: LIFE ENRICHING COMMUNITIES' PURPOSE CLAUSE INCLUDES "THE PURPOSES AND FUNCTIONS BY THE CORPORATION FOR THE SUPPORTED ORGANIZATIONS INCLUDE, BUT ARE NOT LIMITED TO, (I) PROVIDING NECESSARY GUIDANCE, (II) PROVIDING STRATEGIC PLANNING, MANAGEMENT SERVICES AND CORPORATE INFRASTRUCTURE...THE SUPPORTING ORGANIZATIONS INCLUDE BUT ARE NOT LIMITED TO, (I) TWIN TOWERS, AN OHIO NONPROFIT CORPORATION, (II) TWIN LAKES, AN OHIO NONPROFIT CORPORATION, (III) LUTHERAN HOME, AN OHIO NONPROFIT CORPORATION, (IV) LUTHER HOUSE, AN OHIO NONPROFIT CORPORATION..." ADDITIONALLY, THE CEO AND CFO OF LIFE ENRICHING COMMUNITIES ARE ALSO THE CEO AND CFO FOR TWIN TOWERS, TWIN LAKES, LUTHERAN HOME, LUTHER HOUSE, METHODIST RETIREMENT CENTER OF CENTRAL OHIO, WESLEY RIDGE RESIDENCE CORP., WESLEY RIDGE INC., WESLEY GLEN INC., WESLEY HOSPICE, WESLEY GLEN HEALTH SERVICES CORP., WESLEY GLEN RETIREMENT COMMUNITY, AND WESLEY WOODS AT NEW ALBANY, AND AS SUCH, THEY EXERCISED A SUBSTANTIAL DEGREE OF DIRECTION OVER POLICIES, PROGRAMS AND ACTIVITIES OF EACH SUPPORTED ORGANIZATION. THE EXECUTIVE DIRECTORS OF EACH SUPPORTED ORGANIZATION REPORT TO THE COO. 2253431 1845762 407669 608443 47489 560954 968623 FUNDED RETIREMENT 2256187 DEFERRED BOND ISSUANCE COSTS 3935124 ESCROWED DEBT 1908984 8100295 RETIREMENT PLANS (403B, 457) 2256187 DUE TO AFFILIATES 6663149 OTHER LIABILITIES 60757 FUTURE SERVICE OBLIGATION 163535 9143628 NORTH AMERICA 0 0 PUBLICLY-TRADED INVESTMENTS 44317 EUROPE 0 0 PUBLICLY-TRADED INVESTMENTS 235476 0 0 0 0 0 0 279793 0 279793 0 0 0 0 0 0 PART III ACCOUNTING METHOD: PART IV, LINE 3: LIFE ENRICHING COMMUNITIES HAD AN INTEREST IN A FOREIGN CORPORATION DURING THE TAX YEAR. HOWEVER, THEY DID NOT OWN MORE THAN 10% OF ANY FOREIGN CORPORATION NOR DID THEY OWN AN INTEREST IN A CAPTIVE INSURANCE COMPANY. THEREFORE, FORM 5471 IS NOT REQUIRED TO BE FILED. ALL INVESTMENTS ARE MEASURED UNDER THE FAIR VALUE ACCOUNTING METHOD. X X X 0 1 0 0 0 0 0 1 0 SCOTT MCQUINN CEO/PRESIDENT 384196 0 184634 0 2157 0 239451 0 28863 0 839301 0 184634 0 JAMES L BOWERSOX COO/TREASURER 275890 0 134973 0 2846 0 175046 0 25807 0 614562 0 134973 0 TIMOTHY GRIMES EXECUTIVE DIRECTOR 223371 0 20000 0 1290 0 44946 0 28856 0 318463 0 20000 0 MARGARET CARMANY CHIEF LEGAL OFFICER 257323 0 0 0 289 0 43545 0 5594 0 306751 0 0 0 KEN MCDONALD DIRECTOR OF FINANCE 134580 0 29500 0 875 0 34941 0 28453 0 228349 0 29500 0 ROSE MARIE LUKING DIR. OF FIANCIAL PLANNING 133260 0 29500 0 1305 0 29038 0 24620 0 217723 0 29500 0 MIKE COPE DIRECTOR OF FACILITIES 117157 0 21000 0 731 0 23204 0 29232 0 191324 0 21000 0 MARK MOUNTEL DIRECTOR IT & PROCUREMENT 133162 0 19000 0 1103 0 21626 0 956 0 175847 0 19000 0 PART I, LINE 4B EFFECTIVE JANUARY 1, 2018, THE EXECUTIVE COMMITTEE OF THE BOARD APPROVED A COMPENSATION ARRANGEMENT TO PROVIDE RETENTION OF KEY EMPLOYEES, NAMELY THE CEO AND CFO, AND TO PROVIDE THEM WITH SUPPLEMENTAL RETIREMENT BENEFITS. THE BOARD DETERMINES ANNUALLY THE AMOUNT TO BE CONTRIBUTED TO THE PLAN AND THE EXECUTIVE HAS A NONFORFEITABLE RIGHT TO 100% OF THIS CONTRIBUTION ON THE 4TH ANNIVERSARY OF THE DECEMBER 31ST OF SUCH PLAN YEAR. NO AMOUNTS WERE PAID IN 2022. PART I, LINE 7 AS INDICATED IN SCHEDULE J, PART II, MEMBERS OF THE MANAGEMENT TEAM RECEIVE A BONUS BASED ON THEIR PERFORMANCE AND THE FINANCIAL RESULTS OF THE ORGANIZATION. THESE BONUSES WERE APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD. THERE IS ALSO A LONG-TERM INCENTIVE PLAN IN WHICH THE CEO AND COO PARTICIPATE WHICH AWARDS ADDITIONAL COMPENSATION BASED ON THE ACCOMPLISHMENT OF KEY LONG-TERM OPERATIONAL INTIATIVES AND/OR STRATEGIC GOALS. AN AWARD OF $127,750 WAS PAID TO SCOTT MCQUINN AND $95,000 WAS PAID TO JAMES BOWERSOX ON DECEMBER 31,2022. A HAMILTON CTY OH (HOSPITAL COMMISSION) 316000063 40727RBE7 2012-11-15 28210634 SEE PART VI 0 0 0 B HAMILTON CTY OH (HOSPITAL COMMISSION) 316000063 40727RBU1 2016-10-05 158221297 SEE PART VI 0 0 0 C HAMILTON CTY OH (HOSPITAL COMMISSION) 316000063 40727RCA4 2017-07-12 18410707 SEE PART VI 0 0 0 D CITY OF WESTLAKE OH 346003057 960475AA9 2021-02-19 47675000 SEE PART VI 0 0 0 A 3690000 28260584 1599302 624840 27315204 2013 1 0 1 1 B 8170000 159182704 8172003 5821577 2373385 91742132 2021 1 0 1 1 C 905000 18744427 1044503 1649434 522625 15669029 2022 0 0 1 1 D 3235000 47675000 2919691 1323659 43705658 2021 0 0 1 1 A 0 1 0 0 0.00010 0.00010 0.00020 0 0 0 B 0 1 0 0 0.00010 0.00010 0.00020 0 0 0 C 0 1 0 0 0.00010 0.00010 0.00020 0 0 0 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 0 0 1 0 0 0 0 1 D 0 1 0 0 0 0 0 0 1 A 0 B 0 C 0 D 0 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: HAMILTON CTY, OH (HOSPITAL COMMISSION) DATE THE REBATE COMPUTATION WAS PERFORMED: 10/31/2022 ISSUER NAME: HAMILTON CTY, OH (HOSPITAL COMMISSION) DATE THE REBATE COMPUTATION WAS PERFORMED: 09/28/2021 ISSUER NAME: HAMILTON CTY, OH (HOSPITAL COMMISSION) DATE THE REBATE COMPUTATION WAS PERFORMED: 07/06/2022 SCHEDULE K SUPPLENTAL INFORMATION TAX-EXEMPT BONDS WERE ISSUED FOR THE BENEFIT OF LIFE ENRICHING COMMUNITIES, TWIN TOWERS AND TWIN LAKES, MEMBERS OF THE OBLIGATED GROUP. AS THE PARENT ORGANIZATION, LIFE ENRICHING COMMUNITIES HAS COMPLETED SCHEDULE K TO REFLECT 100% OF THE BONDS' VALUE AS REPORTED ON FORM 8038 FOR THE MEMBERS OF THE OBLIGATED GROUP WHICH WERE BENEFITTING ORGANIZATIONS OF THE PROCEEDS OF THE BONDS. THE AMOUNT OF TAX-EXEMPT BONDS RECORDED ON THE BALANCE SHEET OF LIFE ENRICHING COMMUNITIES REFLECT ONLY THE AMOUNT SPECIFICALLY ALLOCATED FOR ITS PARTICULAR PROJECTS. SCHEDULE K, PART I, BOND ISSUES: LINE A, COLUMN (A) ISSUER NAME: COUNTY OF HAMILTON, OHIO (HOSPITAL COMMISSION) PT I-A COL (F): DESCRIPTION OF PURPOSE: TO REFUND PRIOR BOND ISSUES DATED 12/1/2006 AND 7/13/2011; (2) TO FUND CONSTRUCTION OF ADDITIONAL SENIOR LIVING ACCOMMODATIONS AND COMMON SPACE AS WELL AS RENOVATIONS AT TWIN LAKES; AND (3)TO FUND CAPITAL ASSETS AT TWIN LAKES AND TWIN TOWERS. SCHEDULE K, PART I, BOND ISSUES: LINE B, COLUMN (A) ISSUER NAME: COUNTY OF HAMILTON, OHIO (HOSPITAL COMMISSION) PT I-B COL (F): DESCRIPTION OF PURPOSE: TO REFUND PRIOR BOND ISSUES DATED 12/1/2006 AND 7/13/2011; (2) TO FUND CONSTRUCTION OF ADDITIONAL SENIOR LIVING ACCOMMODATIONS AND COMMON SPACE AS WELL AS RENOVATIONS AT TWIN LAKES; AND (3) TO FUND CAPITAL ASSETS AT TWIN LAKES AND TWIN TOWERS. SCHEDULE K, PART I, BOND ISSUES: LINE C, COLUMN (A) ISSUER NAME: COUNTY OF HAMILTON, OHIO (HOSPITAL COMMISSION) PT I-C COL (F): DESCRIPTION OF PURPOSE: TO FUND CONSTRUCTION OF ADDITIONAL SENIOR LIVING ACCOMMODATIONS AS WELL AS RENOVATIONS AT TWIN LAKES AND TWIN TOWERS. PT II LN 3 B: AMOUNT INCLUDES ISSUE PRICE OF $158,221,297 PLUS INVESTMENT INCOME ON THE PROJECT FUND OF $961,407 PT II LN 3 C: AMOUNT INCLUDES ISSUE PRICE OF $18,410,707 PLUS INVESTMENT INCOME ON THE PROJECT FUND OF $333,720 PT IV LN 2C A: THE REBATE COMPUTATION WAS PERFORMED ON 10/23/17 AND SHOWED THAT NO REBATE WAS DUE. PT IV LN 2C B: THE REBATE COMPUTATION WAS PERFORMED ON 09/28/21 AND SHOWED THAT NO REBATE WAS DUE. PT IV LN 2C C: THE REBATE COMPUTATION WAS PERFORMED ON 7/06/22 AND SHOWED THAT NO REBATE WAS DUE. PART I-D COL (F) DESCRIPTION OF PURPOSE: TO REFINANCE PRIOR NOTES PAYABLE. FORM 990, PART VI, SECTION A, LINE 4 LIFE ENRICHING COMMUNITIES AMENDED AND RESTATED THEIR ARTICLES OF INCORPORATION TO REFLECT THE WESLEY COMMUNITIES' AFFILIATION. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS AND APPROVES FORMS 990 AND 990-T PRIOR TO FILING. DISCUSSIONS CONCERNING FORMS 990 AND 990-T, QUESTIONS AND ANSWERS ARE DOCUMENTED CONTEMPORANEOUSLY IN THE MINUTES OF THE FINANCE COMMITTEE MEETING. ADDITIONALLY, COPIES OF FORMS 990 AND 990-T WERE MADE AVAILABLE TO THE BOARD OF TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND TRUSTEES ARE REQUIRED TO REPORT ANY CONFLICTS OR POTENTIAL CONFLICTS OF INTEREST AT LEAST ONCE A YEAR. A QUESTIONNAIRE IS COMPLETED, SIGNED AND DATED BY THE PERSON COMPLETING THE QUESTIONNAIRE. THE RESULTS ARE COMPILED INTO A SINGLE DOCUMENT AND REVIEWED BY SENIOR MANAGEMENT AND ARE DISTRIBUTED TO THE PERSONS APPROVING ACCOUNTS PAYABLE AND SIGNING CHECKS. CONFLICTS OF INTEREST ARE MONITORED BY SENIOR MANAGEMENT TO ENSURE THAT THOSE WITH CONFLICTS DO NOT VOTE ON MATTERS WHERE THEY HAVE A CONFLICT OF INTEREST. AS PART OF THE ONBOARDING PROCESS OF NEW OFFICERS AND TRUSTEES, ANY POTENTIAL CONFLICTS OF INTEREST ARE IDENTIFIED. ANY OTHER CONFLICTS THAT ARISE DURING THE YEAR ARE COMMUNICATED VERBALLY AND IF ANY ARE IDENTIFIED, THIS INFORMATION IS SHARED. FORM 990, PART VI, SECTION B, LINE 15 LINE 15A: TOTAL CASH COMPENSATION, INCLUSIVE OF BASE PAY, VARIABLE COMPENSATION, RETIREMENT CONTRIBUTIONS AND BENEFITS FOR APPLICABLE POSITIONS IS COMPARED TO DATA CONTAINED IN THE LEADING AGE-CEMO SENIOR LIVING COMPENSATION SURVEY (A NATIONAL INDUSTRY ORGANIZATION). COMPENSATION BANDS FOR EACH APPLICABLE POSITION WERE ALSO ESTABLISHED BASED ON THE SURVEY DATA. THE EXECUTIVE COMMITTEE OF LIFE ENRICHING COMMUNITIES BOARD REVIEWS AND APPROVES VARIOUS ELEMENTS OF EXECUTIVE COMPENSATION BASED ON AND AS REQUIRED BY THE ORGANIZATION'S EXECUTIVE COMPENSATION POLICY AND THE EXECUTIVE INCENTIVE PLAN. SPECIFICALLY, THE CEO'S COMPENSATION IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF LIFE ENRICHING COMMUNITIES' BOARD. LINE 15B: COMPENSATION FOR OTHER EXECUTIVE TEAM MEMBERS ARE DETERMINED BY THE CEO WITH RECOMMENDATIONS REVIEWED BY THE EXECUTIVE COMMITTEE OF LIFE ENRICHING COMMUNITIES' BOARD. THESE APPROVALS WERE CONTEMPORANEOUSLY DOCUMENTED IN THE COMMITTEE MEETING MINUTES AND APPROVED BY THE BOARD. THIS PROCESS WAS LAST UNDERTAKEN IN 2022. FORM 990, PART VI, SECTION C, LINE 19 LIFE ENRICHING COMMUNITIES MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON WRITTEN REQUEST. THE ORGANIZATION'S CONDENSED FINANCIAL STATEMENTS ARE PUBLISHED IN ITS ANNUAL REPORT ON ITS WEBSITE. THE ANNUAL REPORT IS DISTRIBUTED TO FRIENDS, FAMILY MEMBERS, BUSINESS PARTNERS AND CONTRIBUTORS. FORM 990, PART XI, LINE 9: EQUITY TRANSFER TO/FROM AFFILIATE -4,750,000. MANAGEMENT FEE BOOK TO TAX DIFFERENCE -220,000. OB WILSON LLC 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 263876446 HOLDING COMPANY, FORMED IN 2008 OH 0 0 LIFE ENRICHING COMMUNITIES HC WEAKLEY LLC 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 263876150 HOLDING COMPANY, FORMED IN 2008 OH 678134 12836288 OB WILSON LLC CONFIDENT LIVING LLC 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 811202019 CONTINUING CARE AT HOME OH 121939 561946 HC WEAKLEY LLC LEC-CONCORD RESERVE HOLDING CO LLC 2116 DOVER CENTER RD WESTLAKE OH 44145 844730981 HOLDING COMPANY FORMED IN 2020 OH 48170 7509709 HC WEAKLEY LLC LEC-WESLEY HOLDING CO LLC 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 874086437 HOLDING COMPANY FORMED IN 2022 OH 0 0 HC WEAKLEY LLC LIFE ENRICHING COMMUNTIES FOUNDATION 6279 TRI-RIDGE BLVD SUITE 340 LOVELAND OH 45140 061708088 SEE PART VII OH 501(C)(3) LINE 12B, II LIFE ENRICHING COMMUNITIES 1 TWIN TOWERS 5343 HAMILTON AVENUE CINCINNATI OH 45224 310536677 SENIOR CARE AND HOUSING OH 501(C)(3) LINE 10 LIFE ENRICHING COMMUNITIES 1 TWIN LAKES 9840 MONTGOMERY ROAD CINCINNATI OH 45242 311708926 SENIOR CARE AND HOUSING OH 501(C)(3) LINE 10 LIFE ENRICHING COMMUNITIES 1 LEC NFP 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 261133673 INACTIVE OH N/A N/A LIFE ENRICHING COMMUNITIES 1 LUTHERAN HOME 2116 DOVER CENTER RD WESTLAKE OH 44145 340742692 SENIOR CARE AND HOUSING OH 501(C)(3) LINE 10 LEC-CONCORD RESERVE HOLDING CO 1 LUTHER HOUSE 2116 DOVER CENTER ROAD WESTLAKE OH 44145 341026426 SENIOR CARE AND HOUSING OH 501(C)(3) LINE 10 LEC-CONCORD RESERVE HOLDING CO 1 WESLEY GLEN INC 5155 N HIGH STREET COLUMBUS OH 43214 310738614 HEALTHCARE OH 501(C)(3) LINE 10 METHODIST RETIREMENT CENTER OF CENTRAL OHIO 1 WESLEY RIDGE INC 5155 N HIGH STREET COLUMBUS OH 43214 311461485 HEALTHCARE OH 501(C)(3) LINE 10 METHODIST RETIREMENT CENTER OF CENTRAL OHIO 1 WESLEY GLEN HEALTH SERVICES CORP 5155 N HIGH STREET COLUMBUS OH 43214 311614458 HEALTHCARE OH 501(C)(3) LINE 12B, II METHODIST RETIREMENT CENTER OF CENTRAL OHIO 1 WESLEY RIDGE RESIDENCE CORP 5155 N HIGH STREET COLUMBUS OH 43214 311595342 HEALTHCARE OH 501(C)(3) LINE 10 METHODIST RETIREMENT CENTER OF CENTRAL OHIO 1 WESLEY HOSPICE SERVICES 5155 N HIGH STREET COLUMBUS OH 43214 271188840 HOSPICE OH 501(C)(3) LINE 10 METHODIST RETIREMENT CENTER OF CENTRAL OHIO 1 METHODIST RETIREMENT CENTER OF CENTRAL OHIO 5155 N HIGH STREET COLUMBUS OH 43214 310711146 HEALTHCARE OH 501(C)(3) LINE 12B, II LEC-WESLEY HOLDING CO LLC 1 SENIOR PHARMACY SERVICES LTD 34099 MELINZ PRKWAY UNIT J EASTLAKE OH 44095 454618459 HEALTHCARE SERVICES OH N/A 0 0 WHOLE-PERSON WELLNESS SOLUTIONS INC 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 261134796 CONSULTING & EDUCATION OH HC WEAKLEY LLC C 455 1.00000 1 LEC COMMUNITY SERVICES INC 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 261130747 INVESTMENT CO. OH N/A C 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 TWIN TOWERS L 3771948 MGMT. SERVICES AGREEMENT TWIN LAKES L 3983652 MGMT. SERVICES AGREEMENT TWIN TOWERS Q 25215044 CASH TRANSACTION TWIN LAKES Q 20126194 CASH TRANSACTION TWIN TOWERS P 914510 CASH TRANSACTION TWIN LAKES P 1626951 CASH TRANSACTION LIFE ENRICHING COMMUNITIES FOUNDATION O 317727 CASH TRANSACTION LUTHERAN HOME Q 10539003 CASH TRANSACTION LUTHERAN HOME L 998193 MGMT. SERVICE AGREEMENT LUTHER HOUSE Q 7999940 CASH TRANSACTION SCHEDULE R, PART V: A CONCENTRATION ACCOUNT IN THE NAME OF LIFE ENRICHING COMMUNITIES FOUNDATION IS USED TO SWEEP THE DAILY RESIDUAL CASH FROM THE OPERATING ACCOUNT OF TWIN TOWERS, TWIN LAKES, AND LIFE ENRICHING COMMUNITIES, RELATED TAX-EXEMPT ORGANIZATIONS. IF ADDITIONAL FUNDS ARE NEEDED TO COVER DISBURSEMENTS FROM THE ENTITY'S OPERATING ACCOUNT, THE FUNDS ARE TRANSFERRED FROM THE CONCENTRATION ACCOUNT. THE MAJORITY OF THE TRANSFERS BETWEEN THE ORGANIZATION AND LIFE ENRICHING COMMUNITIES FOUNDATION ARE THE ORGANIZATION'S TOTAL DAILY DEPOSITS AND TOTAL DAILY DISBURSEMENTS. ALL PAYROLL TRANSACTIONS AND MOST ACCOUNTS PAYABLE TRANSACTIONS WERE PROCESSED THROUGH THE ACCOUNTS OF LIFE ENRICHING COMMUNITIES. THE MAJORITY OF THE TRANSFERS BETWEEN LIFE ENRICHING COMMUNITIES AND LIFE ENRICHING COMMUNITIES FOUNDATION, TWIN TOWERS, AND TWIN LAKES ARE THESE ORGANIZATIONS' PAYROLL AND DISBURSEMENT COSTS. SCHEDULE R, PART II, LINE 1B: SUPPORTING FOUNDATION FOR TWIN TOWERS, TWIN LAKES, LUTHER HOUSE, LUTHERAN HOME, WESLEY GLEN RETIREMENT COMMUNITY, WESLEY RIDGE RESIDENCE CORP.,WESLEY WOODS AT NEW ALBANY, WESLEY HOSPICE, WESLEY GLEN, INC., AND WESLEY RIDGE.