2019-08-21T10:25:33-05:00 2018-12-31 420714325 RSM US LLP 6 S PATTERSON BLVD DAYTON OH 45402 990 2018-01-01 310540159 GRACEWORKS LUTHERAN SERVICES GRAC 9374366885 6430 INNER MISSION WAY DAYTON OH 454592795 MICHAEL W ALLEN TREASURER 9374366885 2019-08-15 1 KAREN O CRIM P00368385 9372980201 66.98.98.130 2019-08-15 15:36:58 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 562A18F8DC23C297E42EF16009230818801A988B 2018 2019-02-21 02:37:17Z JUDY A BUDI 6430 INNER MISSION WAY DAYTON OH 454592795 55494593 0 X WWW.GRACEWORKS.ORG X 1926 OH TO HELP PEOPLE EXPERIENCE DIGNITY & WHOLENESS IN RELATIONSHIP WITH GOD, FAMILY & COMMUNITY. 16 16 982 342 5424 0 908310 725818 43250411 43068098 2885039 1208739 106351 122759 47150111 45125414 0 0 0 0 25636517 26600466 0 0 198037 21300489 20560390 46937006 47160856 213105 -2035442 149305236 146301227 116164258 118222231 33140978 28078996 X IN RESPONSE TO JESUS CHRIST, GRACEWORKS LUTHERAN SERVICES HELPS PEOPLE EXPERIENCE DIGNITY AND WHOLENESS IN RELATIONSHIP WITH GOD, FAMILY AND COMMUNITY. 0 1 39841538 42836721 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) AN ASSISTED LIVING FACILITY (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 729 PEOPLE AT THE BETHANY REHABILITATION CENTER. OVER 64% OF THE PEOPLE SERVED RETURNED TO THEIR PREVIOUS HOMES AFTER RECOVERY. BETHANY PROVIDED OVER $4.2 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 29,956 HOURS OF VARIOUS SUBSIDIZED CHARITABLE SERVICES. 404366 231378 COMMUNITY CARE: CONSUMER CREDIT COUNSELING SERVICE (CCCS) HELPED 820 PEOPLE THROUGH FINANCIAL COUNSELING. DURING THE YEAR, 116 INDIVIDUALS ATTENDED WORKSHOPS PRESENTED BY CCCS EMPLOYEES. EIGHT HUNDRED AND NINETY-TWO (892) INDIVIDUALS PARTICIPATED IN FINANCIAL EDUCATION PROGRAMS ON A VARIETY OF TOPICS. AT THE END OF NOVEMBER 2018, GRACEWORKS TRANSFERRED OPERATIONS OF CCCS TO THE HOME OWNERSHIP CENTER OF DAYTON. THE PREBLE COUNTY EMERGENCY ASSISTANCE PROGRAM PROVIDED FOOD, CLOTHING AND FINANCIAL ASSISTANCE FOR SHELTER, UTILITIES AND MEDICATIONS TO 4,569 INDIVIDUALS. THOUSANDS MORE RECEIVED AFFORDABLE CLOTHING AND HOUSEHOLD ITEMS AT THE ONCE AROUND THRIFT SHOP IN EATON. ONCE AROUND SHOP EMPLOYEES COMPLETED 10,800 CUSTOMER TRANSACTIONS DURING 2018. COMMUNITY CARE PROVIDED $316,000 IN UNCOMPENSATED CHARITABLE SERVICES DURING THE PERIOD TO PEOPLE WHO NEEDED COUNSELING AND TO PEOPLE WITH LIMITED RESOURCES. 40245904 1 1 0 1 0 0 0 0 1 1 1 0 0 1 1 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 90 0 1 982 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X MICHAEL W ALLEN TREASURER 9374366885 6430 INNER MISSION WAY DAYTON OH 45459 JEFFREY R TEETERS BOARD - CHAIR 6.00 1.00 X X 0 0 0 SALLY D BEALS BOARD - VICE CHAIR 5.00 1.00 X X 0 0 0 MARY G ADAMS DIRECTOR - FROM 4/24/18 3.00 X 0 0 0 ARTHUR A ASTBURY DIRECTOR 5.00 1.00 X 0 0 0 SARA A CUTTER DIRECTOR - UNTIL 07/10/18 3.00 X 0 0 0 MARK S FEUER DIRECTOR 3.00 X 0 0 0 DR ERIC A HIGH DIRECTOR 5.00 1.00 X 0 0 0 DIANE M KIMPEL DIRECTOR - FROM 4/24/18 3.00 X 0 0 0 SHAWN M KRUMM DIRECTOR 3.00 X 0 0 0 DR M KATHERINE LOUDERMILK DIRECTOR 3.00 X 0 0 0 J GREGORY MAYEUX DIRECTOR 3.00 X 0 0 0 KEVIN S NELS DIRECTOR 3.00 X 0 0 0 THOMAS R PETROVIC DIRECTOR 5.00 1.00 X 0 0 0 TERRENCE G RAPOCH DIRECTOR - UNTIL 04/24/18 3.00 X 0 0 0 DEBBIE WATTS ROBINSON DIRECTOR 5.00 1.00 X 0 0 0 JOYCE RUTHERFORD-DONNER DIRECTOR - UNTIL 04/24/18 5.00 1.00 X 0 0 0 REV JOHN S SHAILER DIRECTOR - FROM 8/14/18 3.00 X 0 0 0 BRENT A STROBEL DIRECTOR 3.00 X 0 0 0 STEVEN R SUTERMEISTER DIRECTOR 3.00 X 0 0 0 WILLIS O SERR II PRESIDENT & CEO 26.00 14.00 X 400137 0 27387 MICHAEL W ALLEN TREASURER 26.00 14.00 X 216753 0 23878 JUDY A BUDI V-P RESIDENTIAL CARE 20.00 20.00 X 195270 0 18311 REV JAMES V BOSSE V-P COMMUNITY & ORG CARE 30.00 10.00 X 167623 0 47841 DAVID V VANDERCHER V-P HUMAN RESOURCES 35.00 5.00 X 154546 0 19796 JACKIE A D'AURORA V-P, MARKETING & PUBLIC RE 24.00 16.00 X 130373 0 7138 JOHN M BRINKMAN ADMINISTRATOR 40.00 X 151594 0 22414 DWIGHT D MORGAN DIRECTOR, TIS 30.00 10.00 X 151534 0 11349 MATTHEW J CASSIDY MANAGER, THERAPY SERVICES 40.00 X 111799 0 19444 SEAN R DODSON DIRECTOR, FACILITIES 40.00 X 111379 0 19505 NANCY J TURNER MANAGER, TIS 40.00 X 108486 0 18948 1899494 0 236011 11 0 1 0 ESCO TECHNOLOGIES LLC 7320 YANKEE ROAD LIBERTY TOWNSHIP OH 45044 TECHNOLOGY SERVICES 565931 OHLMANN GROUP 1605 N MAIN STREET DAYTON OH 45405 ADVERTISING & MARKETING SERVICES 548126 OBERER THOMPSON COMPANY 4197 RESEARCH BLVD BEAVERCREEK OH 45430 CONSTRUCTION SERVICES 278386 RSM US LLP 5155 PAYSPHERE CIRCLE CHICAGO IL 60674 ACCOUNTING & TAX SERVICES 217499 MESSER CONSTRUCTION CO INC 4801 HEMPSTEAD STATION DRIVE DAYTON OH 45429 CONSTRUCTION SERVICES 167238 6 33087 5280 18802 668649 3455 725818 BETHANY VILLAGE RESIDENT FEES 623000 28457082 28457082 MEDICARE/MEDICAID REVENUE 623990 12385777 12385777 RELATED ENTITY MGMT SERVICES 541610 1993861 1993861 COMMUNITY CARE SERVICE FEES 623000 231378 231378 43068098 1072267 1072267 102996 0 102996 102996 102996 10463561 9260 10327602 8747 135959 513 136472 136472 33195 5280 20487 12708 12708 13974 12343 1631 1631 BOOKKEEPING FEES 541200 5424 5424 5424 45125414 43068098 5424 1326074 1409053 1365960 43093 19991367 17496609 2411508 83250 344964 264127 76841 3996 3088835 2660093 405440 23302 1766247 1522197 237618 6432 100563 31277 69286 78799 78799 249901 249901 316964 282161 34803 211029 93196 107069 10764 3885813 3860608 25205 56881 49007 7597 277 30018 10917 19001 100 1989414 1989414 6094676 5807942 286734 385415 344560 40855 REPAIR & MAINTENANCE 1453312 1148965 292093 12254 FOOD 1297680 1288183 9488 9 PURCHASED SERVICES 1249414 1006074 239590 3750 SUPPLIES 990303 955797 34401 105 2170208 1434777 724726 10705 47160856 40245904 6716915 198037 8752865 4361104 5203494 3588309 189441 151664 2491203 2475359 142495296 85047585 58638922 57447711 63779795 49411815 42514 47092 10207002 28818173 149305236 146301227 5770757 7062243 24673617 25620303 84838960 84661699 42799 39861 838125 838125 116164258 118222231 X 30318075 25981185 2661124 1936032 161779 161779 33140978 28078996 149305236 146301227 X -2035442 -3024981 -1559 X X 0 1 X 1 0 X 1014716 793105 806460 908310 725818 4248409 42035252 43804777 44109345 43296112 43115267 216360753 43049968 44597882 44915805 44204422 43841085 220609162 37810 60319 37148 46764 40287 222328 0 37810 60319 37148 46764 40287 222328 220386834 568398 520995 568079 763412 1175263 3596147 568398 520995 568079 763412 1175263 3596147 344175 68663 412838 43962541 45187540 45483884 44967834 45016348 224618147 0.98120 0.98130 0.01600 0.01320 X 0 1 0 0 0 0 1 0 0 1 1934 1934 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 2018 IS $1,934. 0 1 X 426022 -27775 43660 354587 457426 18945 50349 426022 476837 16058 35469 457426 511842 5617 40622 476837 495040 26526 9724 511842 0.45620 0.54380 0 0 498713 498713 111074588 62823121 48251467 4784217 3721445 1062772 26137778 18503019 7634759 57447711 CONSTRUCTION IN PROGRESS 28818173 28818173 OBLIGATION TO PROVIDE FUTURE SERVICES 838125 838125 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 IVY FUND SUBSIDIZE MAINTENANCE OF PERMANENT ADOPTION RECORDS INCLUDING STAFFING TO RESPOND TO INQUIRIES AND FACILITATE CORRESPONDENCE AMONG BIRTH PARENTS, ADOPTIVE PARENTS, AND ADOPTED CHILDREN. 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, 2018 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, 2018 AND 2017, 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 2015. GOLF OUTING 38475 5280 33195 3455 17032 38475 5280 33195 3455 17032 20487 12708 X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 WILLIS O SERR II PRESIDENT & CEO 386840 0 0 0 13297 0 10800 0 16587 0 427524 0 0 0 MICHAEL W ALLEN TREASURER 213655 0 0 0 3098 0 8928 0 14950 0 240631 0 0 0 JUDY A BUDI V-P RESIDENTIAL CARE 193470 0 0 0 1800 0 8102 0 10209 0 213581 0 0 0 REV JAMES V BOSSE V-P COMMUNITY & ORG CARE 163659 0 0 0 3964 0 6426 0 41415 0 215464 0 0 0 DAVID V VANDERCHER V-P HUMAN RESOURCES 150533 0 0 0 4013 0 6258 0 13538 0 174342 0 0 0 JOHN M BRINKMAN ADMINISTRATOR 149474 0 0 0 2120 0 6343 0 16071 0 174008 0 0 0 DWIGHT D MORGAN DIRECTOR, TIS 149601 0 0 0 1933 0 6058 0 5291 0 162883 0 0 0 PART I, LINE 1A A HOUSING ALLOWANCE IS PROVIDED TO REV. JAMES V. BOSSE. PART I, LINE 4B WILLIS O. SERR II - NON QUALIFIED DEFERRED COMPENSATION PLAN, SECTION 457(B): $4,915 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 19889870 11884487 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 III, LINE 3 AT THE END OF NOVEMBER 2018, GRACEWORKS TRANSFERRED OPERATIONS OF CONSUMER CREDIT COUNSELING SERVICE (CCCS) TO THE HOME OWNERSHIP CENTER OF DAYTON. THE HOME OWNERSHIP CENTER OF DAYTON IS A PROGRAM OF COUNTY CORP., WHICH IS A SECTION 501(C)(3) ORGANIZATION. THIS TRANSFER IS NOT A "SIGNIFICANT DISPOSITION OF NET ASSETS" REQUIRED TO BE REPORTED ON SCHEDULE N. 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-1 990. ZIEGLER LINK-AGE LONGEVITY FUND, LP K-1 -2,549. 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. FORM 990, SCHEDULE R, PART V THE AMOUNT OF CONSUMER CREDIT COUNSELING SERVICE ASSETS TRANSFERRED WAS LESS THAN 25% OF TOTAL ASSETS OF GRACEWORKS LUTHERAN SERVICES. GW REAL PROPERTY LLC 6430 INNER MISSION WAY DAYTON OH 45459 270731990 TO HOLD REAL ESTATE OH 0 212979 N/A 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 HOUSING SERVICES R 55000 COST GRACEWORKS AT HOME R 0 COST GRACEWORKS LUTHERAN SERVICES HEALTH BENEFIT TRUST R 3456859 COST BETHANY COMMONS AT YANKEE TRACE Q 0 COST GRACEWORKS ENHANCED LIVING Q 4445476 COST GRACEWORKS AT HOME Q 469889 COST HEALTH AT HOME LLC Q 479009 COST GRACEWORKS HOUSING SERVICES Q 677619 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN XI INC Q 141266 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN INC Q 255931 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN II INC Q 136406 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN III INC Q 139496 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN IV INC Q 173447 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN V INC Q 132703 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN VII INC Q 170510 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN IX INC Q 125008 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN VIII INC Q 144002 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN X INC Q 129427 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION OF KY INC Q 176756 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION IV INC Q 218098 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION II INC Q 162321 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION INC Q 183489 COST ST MARK HOUSING ASSOCIATION INC Q 133157 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION V INC Q 160058 COST REDEEMER HOUSING ASSOCIATION INC Q 208182 COST COMMUNITY ALTERNATIVE HOUSING ASSOC II INC Q 11124 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION III INC Q 16463 COST WE CARE HOMES II INC Q 13446 COST IMMANUEL HOUSING ASSOC II INC Q 10477 COST IMMANUEL HOUSING ASSOC INC Q 783 COST IMMANUEL HOUSING ASSOC III INC Q 14294 COST FORM 990, SCHEDULE R, PART V GRACEWORKS LUTHERAN SERVICES TRANSFERRED ASSETS OF IMMANUEL HOUSING ASSOCIATION INC. TO WASHINGTON AVENUE GROUP HOME. THE AMOUNT TRANSFERRED WAS LESS THAN 25% OF TOTAL ASSETS OF GRACEWORKS LUTHERAN SERVICES.