2021-11-15T08:57:13-06:00 2020-12-31 381357951 PLANTE & MORAN PLLC 250 S HIGH ST SUITE 100 COLUMBUS OH 43215 990 2020-01-01 043660613 LIFE ENRICHING COMMUNITIES LIFE 5137193510 6279 TRI-RIDGE BLVD NO 320 LOVELAND OH 45140 JAMES L BOWERSOX VP & CFO 5137193510 2021-11-12 1 JAMES BOWERSOX 999009999 AMY CIMINELLO P00796388 6148493000 2021-11-12 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z SCOTT M MCQUINN 6279 TRI-RIDGE BLVD NO 320 LOVELAND OH 45140 24919075 0 X WWW.LEC.ORG X 2001 OH SEE SCHEDULE O 15 12 946 13 654834 0 0 0 6819616 7195339 602654 462139 650494 662432 8072764 8319910 0 1995 0 0 4293968 4405367 0 0 0 3990337 4567051 8284305 8974413 -211541 -654503 46457199 39920656 46500553 41841794 -43354 -1921138 SEE SCHEDULE O 0 0 5404904 1995 7074336 PROVIDE SUPPORTING SERVICES TO RELATED ORGANIZATIONS. 99673 0 128601 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. 5504577 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 1 111 0 1 946 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 15 12 0 0 0 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 23.70 24.30 X X 504906 0 220305 JAMES L BOWERSOX CFO/SECRETARY/TREASURER 32.00 16.00 X X 355345 0 173352 TIMOTHY GRIMES EXECUTIVE DIRECTOR (LEASED) 40.00 0.00 X 243383 0 65540 CONNIE KINGSBURY VICE PRESIDENT MARKETING 40.00 0.00 X 155844 0 17613 KEN MCDONALD DIRECTOR OF FINANCE 40.00 0.00 X 154927 0 59570 ROSE MARIE LUKING DIR. OF FINANCIAL PLANNING & ANALYSIS 32.00 0.00 X 135895 0 38918 MIKE COPE DIRECTOR OF FACILITIES 40.00 0.00 X 125734 0 55408 SCOTT BEEKEN TRUSTEE 1.10 0.00 X 0 0 0 RON BESHEAR TRUSTEE 0.40 0.20 X 0 0 0 MIKE BRANDY CHAIR 1.20 1.30 X 0 0 0 LARRY BRUESHABER TRUSTEE 0.90 1.40 X 0 0 0 DOUG BURGESS TRUSTEE 0.80 1.00 X 0 0 0 SANDRA EAST TRUSTEE 0.80 0.50 X 0 0 0 ROBYN HILDAL TRUSTEE 1.20 1.20 X 0 0 0 TOM KAHLE TRUSTEE 1.00 2.40 X 0 0 0 KEN PARCHMAN TRUSTEE 0.50 0.30 X 0 0 0 PHILLIP PRESENT TRUSTEE 0.80 0.40 X 0 0 0 GREG STOVER TRUSTEE 0.40 0.80 X 0 0 0 JOSEPH THORPE TRUSTEE 0.40 0.50 X 0 0 0 RON YOUNG TRUSTEE (BEGINNING SEPTEMBER 2020) 0.30 1.20 X 0 0 0 1676034 0 630706 12 0 1 0 HGC CONSTRUCTION CO 2814 STANTON AVE CINCINNATI OH 45206 CONSTRUCTION SERVICES 5692254 OMNIA 360 FACILITY SOLUTIONS LLC 1201 GLENDALE MILFORD ROAD CINCINNATI OH 45215 MAINTENANCE & ENVIRONMENTAL SERVICES 4804488 MORRISON COMMUNITY LIVING 400 NORTHRIDGE RD STE 600 ATLANTA GA 30350 DINING SERVICES 3165940 VIOX SERVICES INC 15 WEST VORHEES CINCINNATI OH 45252 PROPERTY & PROJECT MGMT 1357287 AVENTUS DEVELOPMENT GROUP 963 HILL ST CINCINNATI SC 45202 CONSTRUCTION SERVICES 930494 19 MANAGEMENT FEES 561000 7066738 7066738 MEMBERSHIP FEES 624100 128601 128601 7195339 278214 278214 16783090 16599165 183925 183925 183925 UBI MANAGEMENT FEES 561000 654834 654834 VENDOR REBATES 900099 7548 7548 LATE FEES ASSESSED 900099 50 50 662432 8319910 7202937 654834 462139 1995 1995 1126453 1126453 2788608 2080493 708115 139129 110007 29122 148915 110594 38321 202262 115176 87086 280677 30994 249683 120754 120754 31070 31070 686534 414545 271989 46459 34149 12310 357955 274643 83312 1011891 1008891 3000 219770 77693 142077 21670 5439 16231 1673 1508 165 10896 10896 99474 99474 758095 758095 UBI MGMT SUPPORT EXP 619376 0 619376 0 CABLE TV 165522 165522 0 0 RECRUITING 61221 61221 0 0 DUES & LICENSES 45243 5700 39543 0 28771 27684 1087 8974413 5504577 3469836 0 35639 35281 49672 491038 335428 227228 790797 1068118 2284570 1599042 237936 685528 40151545 32261831 39892 39892 4816290 5111740 46457199 39920656 7595749 8127354 24091760 23199584 6104300 14813044 4410556 46500553 41841794 X -43354 -1921138 -43354 -1921138 46457199 39920656 X -654503 526719 -1750000 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 0 250000 0 LUTHER HOUSE 341026426 10 0 1750000 0 4 2000000 0 1 0 0 0 1 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. PT IV SEC A LN 1: TWIN TOWERS AND TWIN LAKES ARE SPECIFICALLY NAMED IN THE ARTICLES OF INCORPORATION. LUTHERAN HOME AND LUTHER HOUSE ARE OTHER ORGANIZATIONS RECOGNIZED AS EXEMPT UNDER CODE SECTION 501(C)(3) AND WHICH PROVIDE A CONTINUUM OF CARE FOR OLDER ADULTS, GENERALLY OF AGE 62 OR OLDER, OR MARRIED TO A PERSON OF AGE 62 OR OLDER, THAT CONSIST OF INDEPENDENT LIVING IN THE FORM OF APARTMENTS, ASSISTED LIVING, NURSING AND SKILLED NURSING CARE AND VARIOUS OTHER FORMS OF CARE AND SUPPORT FOR OLDER PAERSONS. THE ARTICLES OF INCORPORATION ARE BEING AMENDED TO NAME LUTHERAN HOME AND LUTHER HOUSE SPECIFICALLY. PT IV SEC A LN 5A: LUTHERAN HOME, EIN 34-0742692, AND LUTHER HOUSE, EIN 34-1026426 WERE ADDED AS SUPPORTED ORGANIZATION AS OF SEPTEMBER 1, 2020. LIFE ENRICHING COMMUNITIES BOARD AND THE RESPECTIVE MEMBERS OF LUTHERAN HOME AND LUTHER HOUSE APPROVED A MEMBER SUBSTITUTION. THE ARTICLES OF INCORPORATION ARE BEING AMENDED TO NAME LUTHERAN HOME AND LUTHER HOUSE SPECIFICALLY. PART IV, SECTION D, LINE 3: THE PRESIDENT OF TWIN TOWERS AND TWIN LAKES (THE SUPPORTED ORGANIZATIONS) 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 "TO SUPPORT AND BENEFIT... TWIN TOWERS AND TWIN LAKES; TO PROVIDE NECESSARY GUIDANCE, STRATEGIC PLANNING, MANAGEMENT SERVICES AND CORPORATE INFRASTRUCTURE FOR SUCH ORGANIZATIONS..." 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 ACTIVITES OF EACH SUPPORTED ORGANIZATION. THE EXECUTIVE DIRECTORS OF EACH SUPPORTED ORGANIZATION REPORT TO THE CEO. 1845375 1564163 281212 439195 34879 404316 685528 FUNDED RETIREMENT 2193753 DEFERRED BOND ISSUANCE COSTS 2765815 RIGHT TO USE LEASE ASSET 152172 5111740 RETIREMENT PLANS (403B, 457) 2193752 DUE TO AFFILIATES 2001672 OTHER LIABILITIES 139316 FUTURE SERVICE OBLIGATION 75816 4410556 NORTH AMERICA 0 0 PUBLICLY-TRADED INVESTMENTS 45681 EUROPE 0 0 PUBLICLY-TRADED INVESTMENTS 213483 0 0 0 0 0 0 259164 0 259164 0 0 1 0 0 0 PART III ACCOUNTING METHOD: OTHER: 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 361324 0 141425 0 2157 0 195010 0 25295 0 725211 0 141425 0 JAMES L BOWERSOX CFO/SECRETARY/TREASURER 254670 0 98518 0 2157 0 149868 0 23484 0 528697 0 98518 0 TIMOTHY GRIMES EXECUTIVE DIRECTOR (LEASED) 242093 0 0 0 1290 0 40105 0 25435 0 308923 0 0 0 CONNIE KINGSBURY VICE PRESIDENT MARKETING 136359 0 18300 0 1185 0 9185 0 8428 0 173457 0 18300 0 KEN MCDONALD DIRECTOR OF FINANCE 130133 0 24000 0 794 0 37612 0 21958 0 214497 0 24000 0 ROSE MARIE LUKING DIR. OF FINANCIAL PLANNING & ANALYSI 111115 0 24000 0 780 0 31937 0 6981 0 174813 0 0 0 MIKE COPE DIRECTOR OF FACILITIES 105883 0 19500 0 351 0 28276 0 27132 0 181142 0 0 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 AM0UNT 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 2020. 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. AS OF DECEMBER 31, 2020 NO AWARD HAS BEEN DETERMINED OR PAID. 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 A 2770000 28260584 1684193 624840 27315204 2013 1 0 1 1 B 4510000 159184123 8509420 5821577 2373385 53157663 91472132 4423989 1 0 0 1 C 440000 18716914 1077030 1649434 522625 12646648 3024866 0 0 0 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 0 0 A 0 0 0 1 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 C 0 1 0 0 0 0 0 0 1 A 0 B 0 C 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. OTHER: 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. OTHER: 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. OTHER: 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. OTHER: FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: LIFE ENRICHING COMMUNITIES SUPPORTS THE ACTIVITIES OF RELATED 501(C)(3) ORGANIZATIONS BY PROVIDING GUIDANCE, STRATEGIC PLANNING, MANAGEMENT SERVICES AND CORPORATE OTHER: 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 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 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. 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. 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 250,000. TRANSFER OF NET ASSETS TO AFFILIATE -2,000,000. 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 428792 12693041 OB WILSON LLC CONFIDENT LIVING LLC 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 811202019 CONTINUING CARE AT HOME OH 161948 689148 HC WEAKLEY LLC LEC-CONCORD RESERVE HOLDING CO LLC 2116 DOVER CENTER RD WESTLAKE OH 44145 844730981 HOLDING COMPANY FORMED IN 2020 OH 0 349905 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 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 POST ACUTE CARE NETWORK LLC 6279 TRI-RIDGE BLVD SUITE 350 LOVELAND OH 45140 465401320 CONSULTING OH N/A 0 0 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 LAKES L 3281147 MGMT. SERVICES AGREEMENT TWIN TOWERS L 3721892 MGMT. SERVICES AGREEMENT TWIN TOWERS Q 20570506 CASH TRANSACTION TWIN LAKES Q 19553776 CASH TRANSACTION TWIN TOWERS P 729324 CASH TRANSACTION TWIN LAKES P 7441799 CASH TRANSACTION LIFE ENRICHING COMMUNITIES FOUNDATION O 276751 CASH TRANSACTION LIFE ENRICHING COMMUNITIES FOUNDATION S 250000 CASH TRANSACTION PART II, LINE 1, COLUMN B: SUPPORTING FOUNDATION OF TWIN TOWERS AND TWIN LAKES 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: LIFE 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 COMMUNIITES 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 ENTITIE'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.