2021-11-12T08:57:13-06:00 2020-12-31 381357951 PLANTE & MORAN PLLC 250 S HIGH ST SUITE 100 COLUMBUS OH 43215 990 2020-01-01 341026426 LUTHER HOUSE LUTH 4408710090 2116 DOVER CENTER ROAD WESTLAKE OH 44145 JAMES L BOWERSOX VP & CFO 4408710090 2021-11-11 1 JAMES BOWERSOX 999009999 AMY CIMINELLO CPA P00796388 6148493000 2021-11-10 0 AAL1 IAL1 2020 2022-09-23 18:48:47Z JAMES L BOWERSOX 6279 TRI-RIDGE BLD SUITE 320 LOVELAND OH 45140 115539 0 X WWW.LEC.ORG X 1969 OH SEE SCHEDULE O 7 5 2 20 0 0 0 0 0 113277 41 2254 0 8 41 115539 0 0 0 0 133490 284918 0 0 0 100413 1152773 233903 1437691 -233862 -1322152 31416619 34291601 26714717 29060805 4701902 5230796 X SEE SCHEDULE O 0 0 1000048 0 113285 LUTHER HOUSE HAS 80 INDEPENDENT LIVING APARTMENTS FOR SENIORS. LUTHER HOUSE PROVIDES ITS RESIDENTS WITH RELIGIOUS, SOCIAL, EDUCATIONAL AND WELLNESS PROGRAMS AND SERVICES. DINING SERVICES, MAINTENANCE, ENVIRONMENTAL AND LAUNDRY SERVICES ALSO ARE PROVIDED AT VARIOUS LEVELS FOR RESIDENTS. 1000048 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 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 0 1 0 0 0 1 5 0 1 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 5 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 OH X JAMES L BOWERSOX 5137193531 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 SCOTT MCQUINN CEO/PRESIDENT 2.30 45.70 X X 0 504906 220305 JAMES L BOWERSOX CFO/SECRETARY/TREASURER 2.00 46.00 X X 0 355345 173352 THOMAS W KAHLE CHAIRPERSON (BEGIN 9/1/20) 0.80 2.60 X 0 0 0 REV RONALD YOUNG TRUSTEE (BEGIN 9/1/20) 0.40 1.10 X 0 0 0 ROBERT IZO TRUSTEE (BEGIN 9/1/20) 0.20 0.40 X 0 0 0 GREG STOVER TRUSTEE (BEGIN 9/1/20) 0.20 1.00 X 0 0 0 LARRY BRUESHABER TRUSTEE (BEGIN 9/1/20) 0.30 2.00 X 0 0 0 REV RONALD YOUNG PRESIDENT (ENDED 8/31/20) 0.20 0.00 X X 0 0 0 ROBERT IZO VICE PRES. (ENDED 8/31/20) 0.20 0.00 X X 0 0 0 EDWARD J BAKER TREASURER (ENDED 8/31/20) 0.10 0.00 X X 0 0 0 DAN SHELL SECRETARY (ENDED 8/31/20) 0.10 0.00 X X 0 0 0 REV JOHN BUTCHKO TRUSTEE (ENDED 8/31/20) 0.10 0.00 X 0 0 0 ANDREW FOWERBAUGH TRUSTEE (ENDED 8/31/20) 0.10 0.00 X 0 0 0 REV ANGELA FREEMAN-RILEY TRUSTEE (ENDED 8/31/20) 0.10 0.00 X 0 0 0 DR LISA HANSON TRUSTEE (ENDED 8/31/20) 0.10 0.00 X 0 0 0 LOIS MCNABB TRUSTEE (ENDED 8/31/20) 0.10 0.00 X 0 0 0 REV LAURIE MILLER TRUSTEE (ENDED 8/31/20) 0.10 0.00 X 0 0 0 DAVID MOLNAR TRUSTEE (ENDED 8/31/20) 0.10 0.00 X 0 0 0 BILL RADAK TRUSTEE (ENDED 8/31/20) 0.10 0.00 X 0 0 0 CAROL ROSING TRUSTEE (ENDED 8/31/20) 0.10 0.00 X 0 0 0 CHARLES SIEVING TRUSTEE (ENDED 8/31/20) 0.10 0.00 X 0 0 0 KAREN WADE TRUSTEE (ENDED 8/31/20) 0.10 0.00 X 0 0 0 BRUCE R MCNABB EXECUTIVE DIRECTOR 4.00 36.00 X 3857 34713 13579 CHARLES RINNE CEO (ENDED AUGUST 31,2020) 3.90 36.10 X 0 366973 22551 CAROLYN NYIKES CFO (ENDED AUGUST 31,2020) 3.90 36.10 X 0 108928 9462 3857 1370865 439249 0 0 1 0 TURNER CONSTRUCTION COMPANY 1422 EUCLID AVE SUITE 200 CLEVELAND OH 44115 CONSTRUCTION SERVICES 3210726 RBC CAPITAL MARKETS LLC 300 FOUR FALLS CORP CTR STE 760 W CONSHOHOCKEN PA 19428 PROFESSIONAL SERVICES - CONSULTING FEES 145064 INNOVATIVE INTERIORS BY TAMELA 2512 INTERLACHEN LANE WESTLAKE OH 44145 INTERIOR DECORATING CONSULTING 107171 3 RESIDENT REVENUE 623311 107419 107419 RESIDENT SERVICES 623311 5858 5858 113277 2254 2254 VENDOR REBATES 623311 8 8 8 115539 113285 0 2254 4755 4755 230126 124176 105950 31386 16936 14450 18651 9871 8780 3336 3336 4900 4900 214321 214321 44994 44994 48385 14495 33890 44629 44629 35 35 437210 435766 1444 341783 341783 RESIDENT ACTIVITIES 12253 12253 0 0 DUES AND LICENSES 927 139 788 0 1437691 1000048 437643 0 58521 371867 1112385 0 11804 0 260560 2331 34835 32773273 341783 208250 32431490 31147517 68660 31416619 34291601 3236130 262696 0 298240 22678326 27700644 800261 799225 26714717 29060805 X 4701902 5230796 4701902 5230796 31416619 34291601 X -1322152 1851048 X 0 1 X 1 0 X 325000 3823812 151100 4299912 2022 113277 115299 325000 3825834 151100 113277 4415211 0 0 0 4415211 236 14 7148 41 2254 9693 236 14 7148 41 2254 9693 8 8 325236 3825848 158248 41 115539 4424912 0.99780 0.99800 0.00220 0.00200 X PT III LN 12: OTHER INCOME PART III, LINE 12 DESCRIPTION: VENDOR REBATES 2020: 8. 548803 548803 30402194 341783 30060411 1366317 1366317 455959 455959 32431490 REFUNDABLE LIFE USE FEES 776000 ADVANCED DEPOSITS - RESIDENTS 23225 799225 1 1 0 0 0 0 0 1 0 SCOTT MCQUINN CEO/PRESIDENT 0 361324 0 141425 0 2157 0 195010 0 25295 0 725211 0 141425 JAMES L BOWERSOX CFO/SECRETARY/TREASURER 0 254670 0 98518 0 2157 0 149868 0 23484 0 528697 0 98518 CHARLES RINNE CEO (ENDED AUGUST 31,2020) 0 226010 0 70000 0 70963 0 17019 0 5532 0 389524 0 0 PT I LINE 3: THE EXECUTIVE COMMITTEE OF LIFE ENRICHING COMMUNITIES, A RELATED ORGANIZATION, REVIEWS AND APPROVES THE COMPENSATION OF THE CURRENT CEO. A COMPENSTION COMMITTEE AND INDUSTRY SURVEY ARE UTILIZED IN THEIR DETERMINATION OF COMPENSATION. PT I LINE 4A: IN ACCORDANCE WITH THE EIGHTH AMENDED AND RESTATED EMPLOYMENT AGREEMENT, AS AMENDED, CHARLES RINNE,CEO, WAS ENTITLED TO SEVERANCE PAYMENTS OF $257,140. $70,963 OF THIS AMOUNT WAS PAID IN 2020, THE REMAINING $186,177 WAS ACCRUED IN 2020 BUT WAS PAYABLE IN 2021. PT I LINE 4B: EFFECTIVE JANUARY 1, 2018, THE EXECUTIVE COMMITTEE OF THE LIFE ENRICHING COMMUNITIES BOARD APPROVED A COMPENSATION ARRANGEMENT TO PROVIDE RETENTION OF KEY EXECUTIVES, 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 2020. PT I LINE 7: MEMBERS OF THE MANAGMENT TEAM RECIEVE A BONUS BASED ON THEIR PERFORMANCE AND THE FINACIAL RESULTS OF THE ORGANIZATION. THESE BONUSES WERE APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD. OTHER: FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: THE PURPOSE OF LUTHER HOUSE IS TO CREATE AND MAINTAIN A CHRISTIAN COMMUNITY WHERE OLDER ADULTS CAN JOIN WITH ADMINISTRATION AND STAFF TO LIVE AS AN EXTENDED FAMILY AND BE ENCOURAGED TO LIVE AT THE HIGHEST POSSIBLE LEVEL OF INDEPENDENCE, AND IN KEEPING WITH THE PRINCIPLES ESTABLISHED BY THE UNITED METHODIST AND LUTHERAN CHURCHES, TO PROVIDE OLDER ADULTS WITH ACCOMODATIONS DESIGNED TO MEET THEIR PHYSICAL, SPIRITUAL, VOCATIONAL, SOCIAL, EMOTIONAL AND INTELLECTUAL NEEDS. 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... LIFE WITH MEANING AND PURPOSE; ENRICHING OPPORTUNITIES AND EXPERIENCES; COMMUNITIES FOSTERING RELATIONSHIPS 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 ON SEPTEMBER 1, 2020, LEC - CONCORD RESERVE HOLDING CO. LLC BECAME THE SOLE MEMBER OF LUTHER HOUSE. LIFE ENRICHING COMMUNITIES IS THE SOLE MEMBER OF LEC - CONCORD RESERVE HOLDING CO. LLC. CONCURRENTLY THE ARTICLES OF INCORPORATION AND CODE OF REGULATIONS WERE AMENDED AND INCLUDED GIVING CERTAIN EXCLUSIVE POWERS TO THE MEMBER. FORM 990, PART VI, SECTION A, LINE 6 LEC-CONCORD RESERVE HOLDING CO., A NON-PROFIT LIMITED LIABILITY COMPANY, IS THE SOLE MEMBER OF LUTHER HOUSE. FORM 990, PART VI, SECTION A, LINE 7A LEC-CONCORD RESERVE HOLDING CO. LLC ELECTS THE BOARD OF TRUSTEES OF LUTHER HOUSE. FORM 990, PART VI, SECTION A, LINE 7B LEC-CONCORD RESERVE HOLDING CO. LLC SHALL HAVE THE FOLLOWING EXCLUSIVE POWERS: A) TO ADOPT, AMEND AND REPEAL THE ARTICLES OF INCORPORATION OR ANY AMENDED OR RESTATED ARTICLES OF INCORPORATION OF THE CORPORATION. B) TO SELECT WHICH CERTIFIED PUBLIC ACCOUNTANTS WILL AUDIT THE BOOKS AND RECORDS OF THE CORPORATION. C) TO ADOPT, AMEND AND REPEAL THE MISSION STATEMENT OF THE CORPORATION. D) TO ADOPT, AMEND AND REPEAL THE REGULATIONS OF THE CORPORATION. E) TO APPROVE ANY VOLUNTARY MERGER OR CONSOLIDATION OF THE CORPORATION OR THE SALE, ASSIGNMENT, PLEDGING, MORTGAGING, LEASING OR TRANSFER OF ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS OR THE TRANSFER OF MAJORITY CONTROL OF THE CORPORATION. F) TO DETERMINE AND APPROVE THE ASSUMPTION, REFUNDING, ADVANCE REFUNDING OR DEFEASANCE OF ANY MAJOR DEBT, TO EXECUTE MAJOR DEBT DOCUMENTS AND TO TAKE ALL OTHER ACTIONS NECESSARY TO ENFORCE THE PROVISIONS OF THOSE DOCUMENTS ON BEHALF OF AND WITH RESPECT TO LUTHER HOUSE AND TO AUTHORIZE PERSONS TO CARRY OUT SUCH ACTIONS. G) TO APPROVE THE FINANCING OR CONSTRUCTION OF ANY NEW FACILITIES, IMPROVEMENTS, BUILDING OR GROUNDS. H) TO APPROVE ALL CAPITAL AND OPERATING BUDGETS OF THE CORPORATION. I) TO INSTITUTE AND APPROVE SYSTEM-WIDE POLICIES AND PROCEDURES FOR HUMAN RESOURCES AND COMPLIANCE. J) TO APPOINT, EVALUATE AND COMPENSATE ALL OFFICERS OF THE CORPORATION WHO ARE EMPLOYED BY LEC OR ANY AFFILIATED ENTITY INCLUDING THE CORPORATION. K) TO INITIATE AND OVERSEE STRATEGIC PLANNING FOR THE CORPORATION. L) ANY OTHER RIGHTS OR POWERS ACCORDED BY OHIO LAW TO THE MEMBERS OF AN OHIO NON-PROFIT CORPORATION AND NOT CONFERRED UPON THE BOARD OF TRUSTEES BY OHIO LAW OR BY THE ARTICLES OF INCORPORATION OR THESE REGULATIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE OF LIFE ENRICHING COMMUNITIES REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING, DISCUSSIONS CONCERNING THE FORM 990, QUESTIONS AND ANSWERS ARE DOCUMENTED CONTEMPORANEOUSLY IN THE MINUTES OF THE FINANCE COMMITTEE MEETING. ADDITIONALLY, A COPY OF THE FORM 990 WAS MADE AVAILABLE TO THE LUTHER HOUSE 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 PERSON APPROVING ACCOUNTS PAYABLE AND SIGNING THE 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 A RELATED ORGANIZATION, LIFE ENRICHING COMMUNITIES, PAYS COMPENSATION TO THE ORGANIZATION'S CURRENT CEO AND OTHER OFFICERS. 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 THE 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 THE LIFE ENRICHING COMMUNITIES BOARD. COMPENSATION FOR OTHER EXECUTIVE TEAM MEMBERS IS DETERMINED BY THE CEO WITH RECOMMENDATIONS REVIEWED BY THE EXECUTIVE COMMITTEE OF THE LIFE ENRICHING COMMUNITIES BOARD. THESE APPROVALS WERE CONTEMPORANEOUSLY DOCUMENTED IN COMMITTEE MEETING MINUTES AND APPROVED BY THE LIFE ENRICHING COMMUNITIES BOARD. THIS PROCESS WAS LAST UNDERTAKEN IN 2020. FORM 990, PART VI, SECTION C, LINE 19 LUTHERAN HOME MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON WRITTEN REQUEST. THE CONSOLIDATED 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. AUDITED FINANCIAL STATEMENTS AND QUARTERLY BONDHOLDER FINANCIAL DISCLOSURES ARE POSTED TO ELECTRONIC MUNICIPAL MARKET ACCESS (EMMA). FORM 990, PART XI, LINE 9: TRANSFER FROM AFFILIATE 1,750,000. GAIN ON ACQUISITION 101,048. PART XII LINE 2C: THE FINANCE COMMITTEE OF LIFE ENRICHING COMMUNITIES FUNCTIONS AS THE ORGANIZATION'S AUDIT COMMITTEE. PT IX, LINE 11G: DESCRIPTION: PROFESSIONAL SERVICES - CONSULTING FEES TOTAL: $145,064 MANAGEMENT AND GENERAL: $145,064 DESCRIPTION: MARKETING AND SALES CONSULTING FEES TOTAL: $69,257 MANAGEMENT AND GENERAL: $69,257 LIFE ENRICHING COMMUNITIES 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 043660611 SEE PART VII OH 501(C)(3) LINE 12C, III-FI N/A 0 LIFE ENRICHING COMMUNITIES FOUNDATION 6279 TRI-RIDGE BLVD SUITE 340 LOVELAND OH 45140 061708088 SEE PART VII OH 501(C)(3) LINE 12B, II SEE PART VII 0 TWIN TOWERS 5343 HAMILTON AVE CINCINATTI OH 45224 310536677 SEE PART VII OH 501(C)(3) LINE 10 SEE PART VII 0 LEC NFP 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 261133673 INACTIVE OH SEE PART VII 0 TWIN LAKES 9840 MONTGOMERY ROAD CINCINATTI OH 45242 311708926 SEE PART VII OH 501(C)(3) LINE 10 SEE PART VII 0 LUTHERAN HOME 2116 DOVER CENTER RD WESTLAKE OH 44145 340742692 SEE PART VII OH 501(C)(3) LINE 10 SEE PART VII 0 LUTHERAN ELDERHOOD FOUNDATION 2116 DOVER CENTER RD WESTLAKE OH 44145 202734166 SEE PART VII OH 501(C)(3) LINE 12B, II SEE PART VII 0 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 N/A C 0 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 0 0 0 1 1 1 1 1 PART II, LINE 2, COLUMN B: SUPPORTING FOUNDATION FOR TWIN TOWERS AND TWIN LAKES 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: LIFE ENRICHING COMMUNITIES PART II, LINE 6, COLUMN B: SENIOR CARE AND HOUSING PART II, LINE 6, COLUMN F: LEC-CONCORD RESERVE HOLDING CO. LLC PART II, LINE 7, COLUMN B: SUPPORTING FOUNDATION FOR LUTHERAN HOME AND LUTHER HOUSE PART II, LINE 7, COLUMN F: LEC-CONCORD RESERVE HOLDING CO. LLC PART IV, LINE 1, COLUMN B: WHOLE-PERSON WELLNESS CONSULTING AND EDUCATION PART II, LINE 1, COLUMN B: SUPPORTING ORGANIZATION FOR TWIN TOWERS AND TWIN LAKES