2022-11-15T09:21:58-06:00 2021-12-31 381357951 PLANTE & MORAN PLLC 250 S HIGH ST SUITE 100 COLUMBUS OH 43215 990 2021-01-01 043660613 LIFE ENRICHING COMMUNITIES LIFE 5137193510 6279 TRI-RIDGE BLVD 320 LOVELAND OH 45140 JAMES L BOWERSOX VP & CFO 5137193510 2022-11-10 0 JAMES BOWERSOX 999009999 AMY CIMINELLO P00796388 6148493000 2022-11-10 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z JAMES L BOWERSOX 6279 TRI-RIDGE BLVD 320 LOVELAND OH 45140 19089113 0 X N/A X 2001 OH LIFE ENRICHING COMMUNITIES SUPPORTS THE ACTIVITIES OF RELATED 501(C)(3) ORGANIZATIONS BY PROVIDING GUIDANCE, STRATEGIC PLANNING, MANAGEMENT SERVICES AND CORPORATE 14 11 1010 14 400000 0 0 3863687 7195339 8736937 462139 636735 662432 429205 8319910 13666564 1995 1000 0 0 4405367 5314546 0 0 0 4567051 4901320 8974413 10216866 -654503 3449698 39920656 46743285 41841794 44804708 -1921138 1938577 X SEE SCHEDULE O 0 0 6754284 1000 8583996 PROVIDE SUPPORTING SERVICES TO RELATED ORGANIZATIONS. 149470 0 152941 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. 6903754 1 1 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 1 162 0 1 1010 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 14 11 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 OH X JAMES L BOWERSOX 5137193531 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 SCOTT MCQUINN CEO/PRESIDENT 28.20 19.80 X X 738233 0 233164 JAMES L BOWERSOX CFO/SECRETARY/TREASURER 32.40 15.60 X X 517959 0 181094 SCOTT BEEKEN TRUSTEE 1.20 0.00 X 0 0 0 RON BESHEAR TRUSTEE(BEGINNING NOV 17,2021) 0.30 0.40 X 0 0 0 MIKE BRANDY CHAIR 1.00 1.40 X 0 0 0 LARRY BRUESHABER TRUSTEE 0.70 0.60 X 0 0 0 DOUG BURGESS TRUSTEE 1.00 1.50 X 0 0 0 SANDRA EAST TRUSTEE 0.90 0.50 X 0 0 0 ROBYN HILDAL TRUSTEE 1.20 2.20 X 0 0 0 TOM KAHLE TRUSTEE 1.20 3.50 X 0 0 0 KEN PARCHMAN TRUSTEE (ENDED NOV 17,2021) 0.30 0.30 X 0 0 0 PHILLIP PRESENT TRUSTEE 1.10 0.60 X 0 0 0 GREG STOVER TRUSTEE 0.30 0.40 X 0 0 0 JOSEPH THORPE TRUSTEE 0.40 0.70 X 0 0 0 RON YOUNG TRUSTEE(ENDED FEB 2021) 0.50 0.30 X 0 0 0 ROBERT IZO TRUSTEE(BEGINNING MAR 2021) 0.60 0.60 X 0 0 0 TIMOTHY GRIMES EXECUTIVE DIRECTOR 40.00 0.00 X 245021 0 62151 KEN MCDONALD DIRECTOR OF FINANCE 40.00 0.00 X 166491 0 63671 MIKE COPE DIRECTOR OF FACILITIES 40.00 0.00 X 133427 0 59221 ROSE MARIE LUKING DIR. OF FIANCIAL PLANNING & ANALYSIS 34.80 0.00 X 141170 0 62528 MARK MOUNTEL DIRECTOR IT & PROCUREMENT 40.00 0.00 X 146943 0 29632 2089244 0 691461 11 0 1 0 OMNIA 360 FACILITY SOLUTIONS LLC 1201 GLENDALE MILFORD ROAD CINCINNATI OH 45215 MAINTENANCE & ENVIRONMENTAL SERVICES 7247570 MORRISON COMMUNITY LIVING 400 NORTHRIDGE RD STE 600 ATLANTA GA 30350 DINING SERVICES 3555494 AVENTUS DEVELOPMENT GROUP 963 HILL ST CINCINNATI SC 45202 CONSTRUCTION SERVICES 1939382 AMERICAN MEDICAL PERSONNEL INC 1440 EAST TYRKEYFOOT LAKE ROAD AKRON OH 44312 TEMP NURSING STAFF 1799446 SNAPMEDTECH INC 1155 MOUNT VERNON HIGHWAY SUITE 80 ATLANTA GA 30338 TEMP NURSING STAFF 1411028 23 3863687 3863687 MANAGEMENT FEES 561000 8583996 8583996 MEMBERSHIP FEES 624100 152941 152941 8736937 299179 299179 5760105 5422549 337556 337556 337556 UBI MANAGEMENT FEES 561000 400000 400000 VENDOR REBATES 900099 29205 29205 429205 13666564 8736937 400000 665940 1000 1000 1042214 1042214 3596706 2803424 793282 50215 15341 34874 332232 258956 73276 293179 182725 110454 272170 20498 251672 114775 114775 34556 34556 652099 473185 178914 34723 11742 22981 435287 328157 107130 1212880 1193565 19315 179282 52428 126854 47376 15111 32265 15915 5151 10764 54965 54965 153260 153260 930125 930125 UBI MGMT SUPPORT EXP 378941 378941 CABLE TV 147494 147494 0 RECRUITING 137077 137077 0 DUES & LICENSES 46886 6231 40655 53509 53509 10216866 6903754 3313112 0 35281 10030 491038 2338710 227228 367768 1068118 1129328 2114783 1752302 685528 362481 32261831 35738853 39892 39892 5111740 6756223 39920656 46743285 8127354 8963239 23199584 20213062 6104300 7785000 4410556 7843407 41841794 44804708 X -1921138 1938577 -1921138 1938577 39920656 46743285 X 3449698 580517 -170500 X X 0 1 X 1 0 X X X 4 TWIN TOWERS 310536677 10 1 0 0 TWIN LAKES 311708926 10 1 0 0 LUTHERAN HOME 340742692 10 1 2670500 0 LUTHER HOUSE 341026426 10 1 0 0 4 2670500 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, (V) THE LUTHERAN ELDERHOOD FOUNDATION, 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 AND LUTHER HOUSE 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 CEO. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2013738 1711118 302620 101045 41184 59861 362481 FUNDED RETIREMENT 2616713 DEFERRED BOND ISSUANCE COSTS 4062566 RIGHT TO USE LEASE ASSET 76944 6756223 RETIREMENT PLANS (403B, 457) 2616713 DUE TO AFFILIATES 5048398 OTHER LIABILITIES 52807 FUTURE SERVICE OBLIGATION 125489 7843407 NORTH AMERICA 0 0 PUBLICLY-TRADED INVESTMENTS 365025 EUROPE 0 0 PUBLICLY-TRADED INVESTMENTS 72071 0 0 0 0 0 0 437096 0 437096 0 0 1 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 372519 0 363557 0 2157 0 205220 0 27944 0 971397 0 138170 0 JAMES L BOWERSOX CFO/SECRETARY/TREASURER 266211 0 249591 0 2157 0 155750 0 25344 0 699053 0 104123 0 TIMOTHY GRIMES EXECUTIVE DIRECTOR 218731 0 25000 0 1290 0 34984 0 27167 0 307172 0 25000 0 KEN MCDONALD DIRECTOR OF FINANCE 137655 0 28000 0 836 0 39865 0 23806 0 230162 0 28000 0 ROSE MARIE LUKING DIR. OF FIANCIAL PLANNING & ANALYSIS 112354 0 28000 0 816 0 34047 0 28481 0 203698 0 28000 0 MIKE COPE DIRECTOR OF FACILITIES 112731 0 20000 0 696 0 29775 0 29446 0 192648 0 20000 0 MARK MOUNTEL DIRECTOR IT & PROCUREMENT 128256 0 18000 0 687 0 27549 0 2083 0 176575 0 18000 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 2021. 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 CFO PARTICIPATE WHICH AWARDS ADDITIONAL COMPENSATION BASED ON THE ACCOMPLISHMENT OF KEY LONG-TERM OPERATIONAL INTIATIVES AND/OR STRATEGIC GOALS. AN AWARD OF $225,387 WAS PAID TO SCOTT MCQUINN AND $145,468 WAS PAID TO JAMES BOWERSOX ON DECEMBER 31,2021. 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 3220000 28260584 1653719 624840 27315204 2013 1 0 1 1 B 6305000 159182704 8442823 5821577 2373385 57585699 91472132 2021 1 0 1 1 C 670000 18745217 1063449 1649434 522625 13127567 2542251 0 0 0 1 D 675000 47675000 2983314 1323659 43705658 2021 0 0 1 1 A 0 1 0 0 0.00010 0.00020 0.00030 0 0 0 B 0 1 0 0 0.00010 0.00020 0.00030 0 0 0 C 0 1 0 0 0.00010 0.00020 0.00030 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 1 0 0 0 0 0 0 1 D 0 1 0 0 0 0 0 0 1 A 0 B 0 C 0 D 0 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 ACCOMODATIONS 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 ACCOMODATIONS 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 ACCOMODATIONS 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 $962,826 PT II LN 3 C: AMOUNT INCLUDES ISSUE PRICE OF $18,410,707 PLUS INVESTMENT INCOME ON THE PROJECT FUND OF $336,207 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. PART I-D COL (F) DESCRIPTION OF PURPOSE: TO REFINANCE PRIOR NOTES PAYABLE. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: 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. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION'S ARTICLES WERE RESTATED TO SPECIFICALLY NAME LUTHERAN HOME, LUTHER HOUSE, AND LUTHERAN ELDERHOOD FOUNDATION AS SUPPORTED ORGANIZATIONS. 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 2021. 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: TRANSFER OF NET ASSETS FROM AFFILIATE 2,500,000. TRANSFER OF NET ASSETS TO AFFILIATE -2,670,500. 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 588591 16151575 OB WILSON LLC CONFIDENT LIVING LLC 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 811202019 CONTINUING CARE AT HOME OH 203677 633824 HC WEAKLEY LLC LEC-CONCORD RESERVE HOLDING CO LLC 2116 DOVER CENTER RD WESTLAKE OH 44145 844730981 HOLDING COMPANY FORMED IN 2020 OH 2591 8778895 HC WEAKLY 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 SEE PART VII 1 TWIN TOWERS 5343 HAMILTON AVENUE CINCINNATI OH 45224 310536677 SEE PART VII OH 501(C)(3) LINE 10 SEE PART VII 1 TWIN LAKES 9840 MONTGOMERY ROAD CINCINNATI OH 45242 311708926 SEE PART VII OH 501(C)(3) LINE 10 SEE PART VII 1 LEC NFP 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 261133673 INACTIVE OH N/A N/A SEE PART VII 1 LUTHERAN HOME 2116 DOVER CENTER RD WESTLAKE OH 44145 340742692 SEE PART VII OH 501(C)(3) LINE 10 SEE PART VII 1 LUTHER HOUSE 2116 DOVER CENTER ROAD WESTLAKE OH 44145 341026426 SEE PART VII OH 501(C)(3) LINE 10 SEE PART VII 1 LUTHERAN ELDERHOOD FOUNDATION 2116 DOVER CENTER RD WESTLAKE OH 44145 202734166 SEE PART VII OH 501(C)(3) LINE 12B, II SEE PART VII 1 WHOLE-PERSON WELLNESS SOLUTIONS INC 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 261134796 SEE PART VII OH HC WEAKLY LLC C 453 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 1 TWIN TOWERS L 3983520 MGMT. SERVICES AGREEMENT TWIN LAKES L 3551232 MGMT. SERVICES AGREEMENT TWIN TOWERS Q 22620043 CASH TRANSACTION TWIN LAKES Q 21154420 CASH TRANSACTION TWIN TOWERS P 1942498 CASH TRANSACTION TWIN LAKES P 2913824 CASH TRANSACTION LIFE ENRICHING COMMUNITIES FOUNDATION O 326924 CASH TRANSACTION LIFE ENRICHING COMMUNITIES FOUNDATION S 2500000 CASH TRANSACTION LUTHERAN HOME L 983244 CASH TRANSACTION PART II, LINE 1, COLUMN B: SUPPORTING FOUNDATION OF TWIN TOWERS, TWIN LAKES, LUTHERAN HOME AND LUTHER HOUSE PART II, LINE 1, COLUMN F: LIFE ENRICHING COMMUNITIES PART II, LINE 2, COLUMN B: SENIOR CARE AND HOUSING PART II, LINE 2, COLUMN F: LIFE ENRICHING COMMUNITIES PART II, LINE 3, COLUMN B: SENIOR CARE AND HOUSING PART II, LINE 3, COLUMN F: LINE ENRICHING COMMUNITIES PART II, LINE 4, COLUMN F: LIFE ENRICHING COMMUNITIES PART II, LINE 5, COLUMN B: SENIOR CARE AND HOUSING PART II, LINE 5, COLUMN F: LEC-CONCORD RESERVE HOLDING CO. PART II, LINE 6, COLUMN B: SENIOR CARE AND HOUSING PART II, LINE 6, COLUMN F: LEC-CONCORD RESERVE HOLDING CO. PART II, LINE 7, COLUMN B: SUPPORTING FOUNDATION OF LEC-CONCORD RESERVE HOLDING CO. PART II, LINE 7, COLUMN F: LEC-CONCORD RESERVE HOLDING CO. PART IV, LINE 1, COLUMN B: WHOLE PERSON WELLNESS CONSULTING AND EDUCATION 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.