2025-09-02T11:05:51-05:00 2024-12-31 420714325 RSM US LLP 6 S PATTERSON BLVD DAYTON OH 45402 990 2024-01-01 311325015 GRACEWORKS LUTHERAN SERVICES AFFILIATES GROUP RETURN GRAC 9374366865 6430 INNER MISSION WAY DAYTON OH 45459 ROBERT A REICHARD TREASURER 9374366865 2025-08-28 1 1 KAREN O CRIM P00368385 9372980201 2025-08-28 2024 2025-03-06 01:10:19Z JUDY A BUDI 6430 INNER MISSION WAY DAYTON OH 45459 42982417 1 1 5133 X WWW.GRACEWORKS.ORG X TO HELP PEOPLE EXPERIENCE DIGNITY & WHOLENESS IN RELATIONSHIP WITH GOD, FAMILY & COMMUNITY. 20 16 649 265 0 0 126751 142665 36651354 42096269 618533 66266 885443 676294 38282081 42981494 0 0 0 0 25580927 25928755 0 0 0 12549380 12808976 38130307 38737731 151774 4243763 24620354 26653408 30918261 28707552 -6297907 -2054144 X IN RESPONSE TO JESUS CHRIST, GRACEWORKS LUTHERAN SERVICES HELPS PEOPLE EXPERIENCE DIGNITY AND WHOLENESS IN RELATIONSHIP WITH GOD, FAMILY AND COMMUNITY. 1 0 24867752 0 31394289 GRACEWORKS ENHANCED LIVING: SINCE 1983, GRACEWORKS ENHANCED LIVING HAS PROVIDED SAFE, CARING HOME ENVIRONMENTS FOR MORE THAN 200 ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES ANNUALLY. IN ADDITION TO 44 HOMES IN BUTLER, GREENE, HAMILTON AND MONTGOMERY COUNTIES, GRACEWORKS ENHANCED LIVING ALSO PROVIDES TRANSITIONAL HOUSING THROUGH AN INTERIM CARE HOME IN MONTGOMERY COUNTY. DAY PROGRAMS IN HAMILTON AND MONTGOMERY COUNTIES PROVIDE RECREATIONAL DAY HABILITATION SERVICES FOR MORE THAN 85 PEOPLE.THE BASORE ADULT INTERIM CARE HOME IS A TRANSITIONAL SHELTER FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES. WE PROVIDED EMERGENCY AND RESPITE SERVICES FOR 33 INDIVIDUALS THROUGHOUT 2024 AND WORKED WITH THE MONTGOMERY COUNTY BOARD OF DEVELOPMENTAL DISABILITIES TO FIND PERMANENT PLACEMENT FOR EACH PERSON. GRACEWORKS ENHANCED LIVING WAS AWARDED 2024 GREATER CINCINNATI NONPROFIT OF THE YEAR FOR ADULT RESIDENTIAL CARE HOMES.VOLUNTEER SERVICES PROVIDED OPPORTUNITIES FOR 445 VOLUNTEERS TO SUPPORT THE NEEDS OF THE PEOPLE WE SERVE THROUGH 25,752 HOURS OF CHARITABLE SERVICES.SINCE 2022, GRACEWORKS' BRIDGES OUTREACH EFFORTS HAVE CONTINUED TO INCREASE AWARENESS, CONVERSATION AND EDUCATION ON ISSUES INCLUDING POVERTY, HOMELESSNESS AND FOOD INSECURITY AROUND OUR COMMUNITY. BY PROVIDING OPPORTUNITIES FOR STAFF TO SERVE OTHERS, WE DEMONSTRATE THE GRACEWORKS VALUES AND CULTURE OF FAITHFUL CARING. IN 2024, 70 EMPLOYEES PROVIDED 250 HOURS OF VOLUNTEER SERVICE TO LOCAL NONPROFITS. 7199041 0 7882414 GRACEWORKS HOUSING SERVICES: GRACEWORKS HOUSING SERVICES PROVIDED 18 AFFORDABLE HOUSING APARTMENT COMMUNITIES FOR SENIORS AND DISABLED ADULTS WITH LIMITED INCOMES, SERVING MORE THAN 750 OLDER ADULTS 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.GRACEWORKS HOUSING SERVICES ACHIEVED 97 PERCENT OCCUPANCY AND EARNED HIGH SCORES ON HUD'S NSPIRE PROPERTY INSPECTIONS.GRACEWORKS HOUSING SERVICES PROVIDED $313,000 IN UNCOMPENSATED CHARITABLE SERVICES DURING THE PERIOD TO PEOPLE WITH LIMITED RESOURCES. 2481477 0 2772702 BETHANY VILLAGE HOME HEALTH CARE: FOR A SECOND CONSECUTIVE YEAR, BETHANY VILLAGE HOME HEALTH CARE PROVIDED SKILLED NURSING SUPPORT, LICENSED THERAPIES AND SOCIAL SERVICES TO MORE THAN 1,000 CLIENTS. THESE SERVICES HELPED OHIO SENIORS MAINTAIN THEIR WELL-BEING IN MONTGOMERY, GREENE, BUTLER, WARREN, PREBLE, AND CLARK COUNTIES.BETHANY VILLAGE HOME HEALTH CARE PROVIDED $225,000 IN UNCOMPENSATED CHARITABLE CARE DURING THE PERIOD. 45958 46864 BETHANY COMMONS AT YANKEE TRACE: BETHANY COMMONS AT YANKEE TRACE PROVIDED INDEPENDENT LIVING FOR 3 PEOPLE RESIDING IN 2 UNITS IN AN AGE-RESTRICTED (AGE 55 AND OLDER) RESIDENTIAL COMMUNITY. THESE SENIORS PARTICIPATE IN ACCESS TO THE CONTINUUM OF CARE AT BETHANY VILLAGE. OHIO LIVING BETHANY HOSPICE:OHIO LIVING BETHANY HOSPICE IS A JOINT VENTURE BETWEEN OHIO LIVING HOME HEALTH & HOSPICE AND BETHANY VILLAGE THAT PROVIDES EXPANDED ACCESS TO HOSPICE CARE IN DAYTON. THE NEW PARTNERSHIP SERVES A GROWING NEED, BRINGING HOSPICE SERVICES TO PEOPLE LIVING AT BETHANY VILLAGE AND IN COMMUNITIES THROUGHOUT MONTGOMERY AND GREENE COUNTIES.ON AN AVERAGE DAY, MORE THAN 20 PEOPLE RECEIVE HOSPICE SUPPORT FROM OUR TEAM, FAR EXCEEDING PROJECTIONS IN ITS FIRST SIX MONTHS OF OPERATIONS. 45958 46864 34594228 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 55 0 1 649 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 389483 35993 ROBERT A REICHARD BOARD - TREASURER 14.00 26.00 X X 0 201268 19145 JACKIE A D'AURORA BOARD - ASSISTANT SECRETARY 6.00 34.00 X X 0 182328 28931 DAWN L BARHORST BOARD - SECRETARY 12.00 28.00 X X 0 192580 18338 MARY G ADAMS DIRECTOR (AS OF 04/24) 1.00 1.00 X 0 0 0 ARTHUR A ASTBURY DIRECTOR (UNTIL 04/24) 1.00 1.00 X 0 0 0 GEORGE R BROWN DIRECTOR 0.10 0.00 X 0 0 0 BELINDA A BURNS DIRECTOR 0.10 0.00 X 0 0 0 MARK R CHILSON DIRECTOR 1.00 3.00 X 0 0 0 EDWARD A DIXON DIRECTOR 0.10 0.00 X 0 0 0 DANIEL P DRISKELL DIRECTOR 1.00 1.00 X 0 0 0 MARK S FEUER DIRECTOR 1.00 1.00 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 S JONES DIRECTOR 1.00 1.00 X 0 0 0 KEVIN S NELS DIRECTOR 1.00 1.00 X 0 0 0 BONNIE R PARISH DIRECTOR 0.10 0.00 X 0 0 0 THOMAS R PETROVIC DIRECTOR 1.00 1.00 X 0 0 0 MARI E TOWNSEND DIRECTOR 1.00 4.00 X 0 0 0 NETTIE WATSON DIRECTOR 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 172263 0 6767 DANA N ALBAUGH ADMINISTRATOR 40.00 0.00 X 129890 0 35165 MATILDA A AROWOSEGBE DIRECT SUPPORT PROFESSIONAL 40.00 0.00 X 130190 0 25169 SANDRA BROWN PHYSICAL THERAPIST 40.00 0.00 X 106233 0 14433 538576 965659 183941 4 0 1 0 OBERER THOMPSON COMP 4197 RESEARCH BOULEVARD BEAVERCREEK OH 45430 CONSTRUCTION SERVICES 259848 BLAIR'S LAWN CARE PO BOX 181085 FAIRFIELD OH 45018 GROUND SERVICES 114572 2 142665 142665 FEES FROM GOVERNMENT 900099 30115631 30115631 MEDICARE/MEDICAID 623990 6555823 6555823 TENANT RENTALS 531110 3006212 3006212 CARE OF DEVELOPMENTALLY DISABLED 623000 1535453 1535453 RESIDENT FEES 623000 883150 883150 42096269 50709 50709 16480 923 15557 15557 15557 DEBT EXTINGUISHMENT 900099 581411 581411 94883 94883 676294 42981494 42096269 0 742560 20577397 19600930 976467 263403 233894 29509 3447331 3078733 368598 1640624 1557688 82936 60128 56666 3462 129245 98770 30475 78434 10994 67440 476321 429269 47052 3505195 3498464 6731 268282 249964 18318 108525 25736 82789 61000 61000 1707483 1648989 58494 389956 328776 61180 ADMINISTRATIVE & GENERA 2447553 189336 2258217 REPAIR & MAINTENANCE 1360572 1339941 20631 FOOD 652427 652427 PURCHASED SERVICES 555814 550605 5209 1008041 982046 25995 38737731 34594228 4143503 0 1864775 4015040 2796986 3444905 455343 480771 46292078 33552677 13476603 12739401 6026647 5973291 24620354 26653408 3776296 2318075 7720000 7720000 53923 46543 218664 313477 17155955 16494126 1993423 1815331 30918261 28707552 X -6297907 -2054144 -6297907 -2054144 24620354 26653408 4243763 0 X X 0 1 X 1 1 1 X 135165 99320 192745 126751 142665 696646 31942861 33615736 36621839 36651354 42096269 180928059 32078026 33715056 36814584 36778105 42238934 181624705 2225 3005 3311 3348 3418 15307 0 2225 3005 3311 3348 3418 15307 181609398 5030 3922 9540 33473 50709 102674 5030 3922 9540 33473 50709 102674 507293 685891 750197 844834 713649 3501864 32590349 34404869 37574321 37656412 43003292 185229243 0.98050 0.98020 0.00060 0.00040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 0 0 1 2647 2647 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 2024 AND 2023 IS $2,647 AND $2,662 RESPECTIVELY. 0 1 X 1986375 1986375 26292354 25605631 686723 9820617 1126973 8693644 8192732 6820073 1372659 12739401 CAPITAL PROJECTS IN PROGRESS 3441449 OPERATING LEASE RIGHT-OF-USE ASSETS 1798873 DEFERRED FINANCING COSTS 732969 5973291 OPERATING LEASE LIABILITIES 1815331 1815331 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 $222,542 ADDITIONS DURING THE YEAR 39,839 DISTRIBUTIONS DURING THE YEAR (34,546) INTEREST EARNED DURING THE YEAR 5,479 ENDING BALANCE $233,314 PART X, LINE 2: INCOME TAX FOOTNOTE FROM THE DECEMBER 31, 2024 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. 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, 2024 AND 2023, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. 0 1 0 0 0 0 0 0 0 JUDY A BUDI BOARD - PRESIDENT 0 389483 0 0 0 0 0 13808 0 22185 0 425476 0 0 ROBERT A REICHARD BOARD - TREASURER 0 198455 0 0 0 2813 0 8109 0 11036 0 220413 0 0 JACKIE A D'AURORA BOARD - ASSISTANT SECRETARY 0 179950 0 0 0 2378 0 7546 0 21385 0 211259 0 0 DAWN L BARHORST BOARD - SECRETARY 0 190846 0 0 0 1734 0 7874 0 10464 0 210918 0 0 DEBORAH R LYLE ADMINISTRATOR 170859 0 0 0 1404 0 5844 0 923 0 179030 0 0 0 DANA N ALBAUGH ADMINISTRATOR 129663 0 0 0 227 0 5506 0 29659 0 165055 0 0 0 MATILDA A AROWOSEGBE DIRECT SUPPORT PROFESSIONAL 130190 0 0 0 0 0 0 0 25169 0 155359 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 - $2,195, EMPLOYER CONTRIBUTION - $2,169 FORM 990, PART III, LINE 2 OHIO LIVING BETHANY HOSPICE IS A JOINT VENTURE BETWEEN OHIO LIVING HOME HEALTH & HOSPICE AND BETHANY VILLAGE THAT PROVIDES EXPANDED ACCESS TO HOSPICE CARE IN DAYTON. THE NEW PARTNERSHIP SERVES A GROWING NEED, BRINGING HOSPICE SERVICES TO PEOPLE LIVING AT BETHANY VILLAGE AND IN COMMUNITIES THROUGHOUT MONTGOMERY AND GREENE COUNTIES. ON AN AVERAGE DAY, MORE THAN 20 PEOPLE RECEIVE HOSPICE SUPPORT FROM OUR TEAM, FAR EXCEEDING PROJECTIONS IN ITS FIRST SIX MONTHS OF OPERATIONS. 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. HEALTH AT HOME LLC 6451 FAR HILLS AVENUE DAYTON OH 45459 262895673 SKILLED NURSING CARE HOME ASSISTANCE TO THE ELDERLY OH 3028533 542004 N/A HANDS AT HOME LLC 6451 FAR HILLS AVENUE DAYTON OH 45459 262895578 INACTIVE OH N/A GRACEWORKS LUTHERAN SERVICES 6430 INNER MISSION WAY DAYTON OH 45459 310540159 HELP PEOPLE EXPERIENCE DIGNITY & WHOLENESS IN RELATIONSHIP WITH GOD OH 501(C)(3) LINE 10 N/A 0 GRACEWORKS LUTHERAN SERVICES HEALTH BENEFIT TRUST 6430 INNER MISSION WAY DAYTON OH 45459 311273785 GRACEWORKS LUTHERAN SERVICES HEALTH BENEFIT TRUST OH 501(C)(9) GRACEWORKS LUTHERAN SERVICES 0 WESTWOOD HOUSING ASSOCIATION INC 6430 INNER MISSION WAY DAYTON OH 45459 311068026 OPERATION OF A HOME FOR THE ELDERLY OH 501(C)(3) LINE 10 GRACEWORKS LUTHERAN SERVICES 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 BETHANY COMMONS AT YANKEE TRACE P 2460 COST GRACEWORKS ENHANCED LIVING P 6645535 COST HEALTH AT HOME LLC P 631108 COST GRACEWORKS HOUSING SERVICES P 765926 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN XI INC P 211081 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN INC P 295008 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN II INC P 182265 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN III INC P 154683 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN IV INC P 190160 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN V INC P 155102 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN VII INC P 200652 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN IX INC P 242019 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN VIII INC P 163307 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN X INC P 203312 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION OF KY INC P 194504 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION IV INC P 264128 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION II INC P 229624 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION INC P 233590 COST ST MARK HOUSING ASSOCIATION INC P 103526 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION V INC P 210252 COST REDEEMER HOUSING ASSOCIATION INC P 187494 COST COMMUNITY ALTERNATIVE HOUSING ASSOC II INC P 14065 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION III INC P 17992 COST WE CARE HOMES II INC P 13782 COST IMMANUEL HOUSING ASSOC II INC P 5350 COST IMMANUEL HOUSING ASSOC III INC P 20782 COST