2020-10-05T14:23:38-05:00 2019-12-31 420714325 RSM US LLP 6 S PATTERSON BLVD DAYTON OH 45402 990 2019-01-01 310540159 GRACEWORKS LUTHERAN SERVICES GRAC 9374366885 6430 INNER MISSION WAY DAYTON OH 454592795 MICHAEL W ALLEN TREASURER 9374366885 2020-09-24 1 KAREN O CRIM P00368385 9372980201 2020-09-24 66.98.98.8 2020-09-24 13:38:58 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 1FE4833BCF5172B54418EDCA2EA979E2B6C03562 2019 2021-01-29 14:40:06Z JUDY A BUDI 6430 INNER MISSION WAY DAYTON OH 454592795 70669333 0 X WWW.GRACEWORKS.ORG X 1926 OH TO HELP PEOPLE EXPERIENCE DIGNITY & WHOLENESS IN RELATIONSHIP WITH GOD, FAMILY & COMMUNITY. 19 19 1077 286 5424 0 725818 505407 43068098 46776287 1208739 1698207 122759 135722 45125414 49115623 0 0 0 0 26600466 28939456 0 0 241618 20560390 23240128 47160856 52179584 -2035442 -3063961 146301227 148174053 118222231 119746400 28078996 28427653 X IN RESPONSE TO JESUS CHRIST, GRACEWORKS LUTHERAN SERVICES HELPS PEOPLE EXPERIENCE DIGNITY AND WHOLENESS IN RELATIONSHIP WITH GOD, FAMILY AND COMMUNITY. 0 0 44889675 46724766 BETHANY VILLAGE: BETHANY LUTHERAN VILLAGE PROVIDED HEALTH AND RESIDENTIAL SERVICES TO MORE THAN 700 OLDER ADULTS WHO LIVE AT BETHANY VILLAGE (BETHANY), A CONTINUING CARE RETIREMENT COMMUNITY THAT INCLUDES A CHRONIC AND SUB-ACUTE HEALTHCARE FACILITY (LINDEN HOUSE), A MEMORY SUPPORT UNIT (COURTYARD PARK), ASSISTED LIVING FACILITIES (CRESCENT CROSSING AND PAVILION) AND RESIDENTIAL LIVING RESIDENCES (VISTA PLACE, HOMESTEAD, PARK RIDGE PLACE, COTTAGES AND VILLAS), ALL ON 100 ACRES. BETHANY PROVIDED SHORT-TERM, GOAL-ORIENTED THERAPY AND NURSING CARE TO 687 PEOPLE AT THE BETHANY REHABILITATION CENTER. OVER 73% OF THE PEOPLE SERVED RETURNED TO THEIR PREVIOUS HOMES AFTER RECOVERY. BETHANY PROVIDED OVER $4.3 MILLION IN UNCOMPENSATED CHARITABLE CARE DURING THE PERIOD. ALL RESIDENTS, REGARDLESS OF ABILITY TO PAY, RECEIVE PRIVATE ROOMS AND HOLISTIC CARE THAT PROVIDES FOR THEIR PHYSICAL, SOCIAL, PSYCHOLOGICAL, EMOTIONAL AND SPIRITUAL NEEDS. VOLUNTEER SERVICES PROVIDED OPPORTUNITIES FOR 205 VOLUNTEERS TO FAITHFULLY CARE FOR THE NEEDS OF THOSE WHOM WE SERVE THROUGH 21,703 HOURS OF VARIOUS SUBSIDIZED CHARITABLE SERVICES. 124356 51521 COMMUNITY CARE: THE PREBLE COUNTY EMERGENCY ASSISTANCE PROGRAM BECAME A STANDALONE NONPROFIT ORGANIZATION CALLED THE COMMON GOOD OF PREBLE COUNTY DURING 2019. BEFORE THAT TRANSITION OCCURRED, GRACEWORKS COMMUNITY CARE PROGRAMS PROVIDED $53,000 IN UNCOMPENSATED CHARITABLE SERVICES DURING THE PERIOD TO PEOPLE WHO NEEDED COUNSELING AND TO PEOPLE WITH LIMITED RESOURCES. 45014031 1 1 0 1 0 0 0 0 1 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 1 83 0 1 1077 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 X MICHAEL W ALLEN TREASURER 9374366885 6430 INNER MISSION WAY DAYTON OH 45459 JEFFREY R TEETERS BOARD - CHAIR 4.00 1.00 X X 0 0 0 REV JOHN S SHAILER BOARD - VICE CHAIR 3.00 1.00 X X 0 0 0 THOMAS R PETROVIC BOARD - SECRETARY 2.00 1.00 X X 0 0 0 MARY G ADAMS DIRECTOR 1.00 1.00 X 0 0 0 ARTHUR A ASTBURY DIRECTOR 1.00 1.00 X 0 0 0 SALLY D BEALS DIRECTOR 1.00 1.00 X 0 0 0 MARK S FEUER DIRECTOR 1.00 1.00 X 0 0 0 DR ERIC A HIGH DIRECTOR 1.00 1.00 X 0 0 0 TAWANA S JONES DIRECTOR 1.00 1.00 X 0 0 0 DIANE M KIMPEL DIRECTOR 1.00 1.00 X 0 0 0 SHAWN M KRUMM DIRECTOR 1.00 1.00 X 0 0 0 DR M KATHERINE LOUDERMILK DIRECTOR 1.00 1.00 X 0 0 0 J GREGORY MAYEUX DIRECTOR 1.00 1.00 X 0 0 0 KEVIN S NELS DIRECTOR 1.00 1.00 X 0 0 0 DEBBIE WATTS ROBINSON DIRECTOR 1.00 1.00 X 0 0 0 BRENT A STROBEL DIRECTOR 1.00 1.00 X 0 0 0 STEVEN R SUTERMEISTER DIRECTOR 1.00 1.00 X 0 0 0 TERESA A QUICK DIRECTOR 1.00 1.00 X 0 0 0 MARI E TOWNSEND DIRECTOR 1.00 1.00 X 0 0 0 WILLIS O SERR II PRESIDENT & CEO (END 3/19) 26.00 14.00 X 122605 0 10179 MICHAEL W ALLEN TREASURER 26.00 14.00 X 230858 0 29231 JUDY A BUDI PRESIDENT & CEO (FROM 3/19) 26.00 14.00 X 281277 0 25644 REV JAMES V BOSSE V-P COMMUNITY & ORG CARE 30.00 10.00 X 163797 0 54203 DAVID V VANDERCHER V-P HUMAN RESOURCES (END 6/19) 30.00 10.00 X 102377 0 13390 DAWN BARHORST V-P HUMAN RESOURCES (FROM 5/19) 30.00 10.00 X 82194 0 6307 JACKIE A D'AURORA V-P, MARKETING & PUBLIC RE 30.00 10.00 X 143368 0 9425 JOHN M BRINKMAN ADMINISTRATOR 40.00 X 168204 0 19128 DWIGHT D MORGAN DIRECTOR, TIS 30.00 10.00 X 156194 0 13155 MATTHEW J CASSIDY MANAGER, THERAPY SERVICES 40.00 X 124374 0 21819 SEAN R DODSON DIRECTOR, FACILITIES 40.00 X 122041 0 21900 NANCY J TURNER MANAGER, TIS 40.00 X 113124 0 21743 1810413 0 246124 17 0 1 0 OBERER THOMPSON COMPANY 4197 RESEARCH BLVD BEAVERCREEK OH 45430 CONSTRUCTION SERVICES 3249808 MESSER CONSTRUCTION CO INC 4801 HEMPSTEAD STATION DRIVE DAYTON OH 45429 CONSTRUCTION SERVICES 573783 OHLMANN GROUP 1605 N MAIN STREET DAYTON OH 45405 ADVERTISING & MARKETING SERVICES 545121 ESCO TECHNOLOGIES LLC 7320 YANKEE ROAD LIBERTY TOWNSHIP OH 45044 TECHNOLOGY SERVICES 536195 RSM US LLP 5155 PAYSPHERE CIRCLE CHICAGO IL 60674 ACCOUNTING & TAX SERVICES 200150 5 20687 17790 466930 3350 505407 BETHANY VILLAGE RESIDENT FEES 623000 31996131 31996131 MEDICARE/MEDICAID REVENUE 623990 12652796 12652796 RELATED ENTITY MGMT SERVICES 541610 2075839 2075839 COMMUNITY CARE SERVICE FEES 623000 51521 51521 46776287 1033094 1033094 101505 0 101505 101505 101505 22154268 32000 21435113 86042 719155 -54042 665113 665113 35045 17790 22610 12435 12435 22960 9945 13015 13015 BOOKKEEPING FEES 541200 5424 5424 MISCELLANEOUS REVENUE 900099 3343 3343 8767 49115623 46779630 5424 1825162 1273534 1230198 43336 21868764 19247212 2487562 133990 350280 272285 73296 4699 3478050 3001287 457017 19746 1968828 1724895 237160 6773 107898 20061 87837 74300 74300 124003 124003 287110 263176 23934 188267 54609 121687 11971 4103451 4075843 27608 51774 43107 8627 40 31730 4961 26244 525 3361706 3361706 7175138 6915574 259564 437334 395145 42189 REPAIR & MAINTENANCE 1703254 1203284 487192 12778 FOOD 1422190 1400496 21233 461 PURCHASED SERVICES 1339420 1012429 326741 250 SUPPLIES 976575 937194 39381 1855978 1080767 768162 7049 52179584 45014031 6923935 241618 4361104 3313786 3588309 5446145 151664 156109 2475359 2075689 183349656 91828305 57447711 91521351 49411815 41192733 47092 19628 28818173 4448612 146301227 148174053 7062243 7892399 25620303 27325926 84661699 84484436 39861 43639 838125 0 118222231 119746400 X 25981185 26329842 2097811 2097811 28078996 28427653 146301227 148174053 X -3063961 3418019 -5401 X X 0 1 X 1 0 X 793105 806460 908310 725818 464033 3697726 43804777 44109345 43296112 43115267 46875666 221201167 44597882 44915805 44204422 43841085 47339699 224898893 60319 37148 46764 40287 36869 221387 0 60319 37148 46764 40287 36869 221387 224677506 520995 568079 763412 1175263 1095599 4123348 520995 568079 763412 1175263 1095599 4123348 68663 68663 45187540 45483884 44967834 45016348 48435298 229090904 0.98070 0.98120 0.01800 0.01600 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 0 0 1 1773 1773 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, THE ADVOCATE OF NOT-FOR-PROFIT SERVICES FOR OLDER OHIOANS, AND LUTHERAN SERVICES IN AMERICA. THE PORTION OF THESE DUES ALLOCABLE TO THESE LOBBYING EFFORTS IN 2019 IS $1,773. 0 1 X 354587 47356 47280 354663 426022 -27775 43660 354587 457426 18945 50349 426022 476837 16058 35469 457426 511842 5617 40622 476837 0.45610 0.54390 0 0 486256 486256 145806943 67537912 78269031 29634339 20294740 9339599 7422118 3995653 3426465 91521351 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. PART V, LINE 4: PERMANENTLY RESTRICTED FUNDS: DISTRIBUTIONS FROM THE EMMA IVEY FUND SUBSIDIZE GRACEWORKS ENHANCED LIVING RESIDENT ACTIVITIES AND ANY OTHER REMAINING ADOPTION RELATED EXPENSES. THE SLOAN ENDOWMENT FUND IS INTENDED TO ESTABLISH AN EDUCATIONAL TRUST TO PROVIDE EDUCATIONAL SCHOLARSHIPS AND EDUCATION TO NURSING ASSISTANTS, REGISTERED NURSES AND LICENSED PROFESSIONAL NURSES FOR STUDIES IN BASIC SCIENCES. PART X, LINE 2: INCOME TAX FOOTNOTE FROM THE DECEMBER 31, 2019 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, 2019 AND 2018, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2016. GOLF OUTING 52835 17790 35045 3350 19260 52835 17790 35045 3350 19260 22610 12435 X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 MICHAEL W ALLEN TREASURER 227506 0 0 0 3352 0 9556 0 19675 0 260089 0 0 0 JUDY A BUDI PRESIDENT & CEO (FROM 3/19) 259589 0 0 0 21688 0 11434 0 14210 0 306921 0 0 0 REV JAMES V BOSSE V-P COMMUNITY & ORG CARE 159680 0 0 0 4117 0 9496 0 44707 0 218000 0 0 0 JACKIE A D'AURORA V-P, MARKETING & PUBLIC RE 142164 0 0 0 1204 0 5786 0 3639 0 152793 0 0 0 JOHN M BRINKMAN ADMINISTRATOR 163734 0 0 0 4470 0 6889 0 12239 0 187332 0 0 0 DWIGHT D MORGAN DIRECTOR, TIS 154130 0 0 0 2064 0 6234 0 6921 0 169349 0 0 0 PART I, LINE 1A A HOUSING ALLOWANCE IS PROVIDED TO REV. JAMES V. BOSSE. PART I, LINE 4B NON-QUALIFIED DEFERRED COMPENSATION PLAN, SECTION 457(B): JUDY A. BUDI, EMPLOYEE CONTRIBUTION - $19,000 REV. JAMES V. BOSSE, EMPLOYEE CONTRIBUTION - $1,296, EMPLOYER CONTRIBUTION - $1,321 A CITY OF CENTERVILLE OH 316001036 152241BA2 2017-05-25 84942362 SEE SCHEDULE K, PART VI 0 0 0 A 85115389 5364670 3869207 42258839 1698847 28204024 3570333 2018 1 1 0 1 A 0 0 0 0 0.01000 0.01000 0 0 0 A 0 1 0 0 0 0 0 0 0 A 0 SCHEDULE K, PART I, LINES A AND B, COLUMN (F): THE CITY OF CENTERVILLE, OHIO ISSUED $80,985,000 OF HEALTH CARE IMPROVEMENT AND REFUNDING REVENUE BONDS, SERIES 2017, TO (I) FINANCE THE EXPANSION AND RENOVATION OF THE CONTINUING-CARE RETIREMENT COMMUNITY KNOWN AS "BETHANY VILLAGE" THAT IS OWNED AND OPERATED BY GRACEWORKS LUTHERAN SERVICES (THE "CORPORATION") INCLUDING REIMBURSEMENT OF PRIOR CAPITAL EXPENDITURES, (II) REFUND CERTAIN OUTSTANDING BONDS PREVIOUSLY ISSUED ON BEHALF OF THE CORPORATION, (III) PAY CAPITALIZED INTEREST ON A PORTION OF THE BONDS, (IV) FUND A DEBT SERVICE RESERVE FOR THE BONDS, AND (V) PAY CERTAIN COSTS OF ISSUING THE BONDS. SCHEDULE K, PART II, LINE 3, COLUMN (A): THE TOTAL PROCEEDS OF THE BOND ISSUE ARE NOT IDENTICAL TO THE ISSUE PRICE LISTED IN PART I, COLUMN (E) BECAUSE OF INVESTMENT EARNINGS. SCHEDULE K, PART III, LINE 4, COLUMNS A AND B: ANY PRIVATE BUSINESS USE OF BOND FINANCED PROPERTY IS LESS THAN 1% OF TOTAL USE OF THE PROPERTY. FORM 990, PART IV, LINE 33: GW REAL PROPERTY, LLC WAS FORMED IN 2009. GRACEWORKS IS THE SOLE MEMBER OF THE COMPANY. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE ORGANIZATION ARE LUTHERAN CONGREGATIONS IN FORMAL COVENANT RELATIONSHIP WITH THE ORGANIZATION AS DESCRIBED IN ITS CODE OF REGULATIONS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S MEMBERS SEND DELEGATES TO AN ANNUAL MEETING WHEREIN MEMBERS ARE ELECTED TO THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B ANNUALLY, THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S CEO, TREASURER, 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 A 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 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 IS THE COORDINATOR OF THIS PROCESS. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS WILL SELECT A QUALIFIED COMPENSATION CONSULTANT TO PROVIDE PROFESSIONAL SERVICES TO THE BOARD OF DIRECTORS. THE EXECUTIVE 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 BOARD OF DIRECTORS 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 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 ANNUALLY, THE CEO WILL REVIEW WITH THE EXECUTIVE 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 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, AS SET FORTH IN THE INTERNAL REVENUE CODE SECTION 6104(D). 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 XI, LINE 9: OHIO AGING SERVICES NETWORK LLC K-1 39. ZIEGLER LINK-AGE LONGEVITY FUND, LP K-1 -5,440. 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. GW REAL PROPERTY LLC 6430 INNER MISSION WAY DAYTON OH 45459 270731990 TO HOLD REAL ESTATE OH 3343 212979 GRACEWORKS LUTHERAN SERVICES 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 GRACEWORKS AT HOME R 4459 COST GRACEWORKS LUTHERAN SERVICES HEALTH BENEFIT TRUST R 4214785 COST GRACEWORKS ENHANCED LIVING Q 4039415 COST GRACEWORKS AT HOME Q 379547 COST HEALTH AT HOME LLC Q 607990 COST GRACEWORKS HOUSING SERVICES Q 550217 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN XI INC Q 139287 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN INC Q 229354 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN II INC Q 110860 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN III INC Q 114081 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN IV INC Q 165472 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN V INC Q 135352 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN VII INC Q 165889 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN IX INC Q 133067 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN VIII INC Q 129162 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN X INC Q 137011 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION OF KY INC Q 154836 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION IV INC Q 195675 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION II INC Q 162663 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION INC Q 178393 COST ST MARK HOUSING ASSOCIATION INC Q 128727 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION V INC Q 175367 COST REDEEMER HOUSING ASSOCIATION INC Q 230989 COST COMMUNITY ALTERNATIVE HOUSING ASSOC II INC Q 12412 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION III INC Q 18634 COST WE CARE HOMES II INC Q 13734 COST IMMANUEL HOUSING ASSOC II INC Q 14539 COST IMMANUEL HOUSING ASSOCIII INC Q 17211 COST