2016-08-12T12:14:43-05:00 2015-12-31 420714325 RSM US LLP 2000 W DOROTHY LN DAYTON OH 45439 990 2015-01-01 310540159 GRACEWORKS LUTHERAN SERVICES GRAC 9374366885 6430 INNER MISSION WAY DAYTON OH 45459 MICHAEL W ALLEN V-P FINANCE & FACILITIES 9374366885 2016-08-10 1 KAREN O CRIM P00368385 9372980201 2015 2016-12-15 16:53:06Z WILLIS O SERR II 6430 INNER MISSION WAY DAYTON OH 45459 56469969 0 X WWW.GRACEWORKS.ORG X 1926 OH TO HELP PEOPLE EXPERIENCE DIGNITY & WHOLENESS IN RELATIONSHIP WITH GOD, FAMILY & COMMUNITY. 15 15 1020 429 5424 0 1014716 793105 41967844 43750745 3129014 943315 460973 179493 46572547 45666658 0 0 0 0 26462214 26681544 0 0 235405 20361416 19607433 46823630 46288977 -251083 -622319 121555572 120869207 71809302 71991713 49746270 48877494 X IN RESPONSE TO JESUS CHRIST, GRACEWORKS LUTHERAN SERVICES HELPS PEOPLE EXPERIENCE DIGNITY AND WHOLENESS IN RELATIONSHIP WITH GOD, FAMILY AND COMMUNITY. 0 0 38658954 43488316 BETHANY VILLAGE: BETHANY VILLAGE PROVIDED HEALTH AND RESIDENTIAL SERVICES TO MORE THAN 700 OLDER ADULTS WHO LIVE AT BETHANY VILLAGE (BETHANY), A STATE-OF-THE-ART 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 ARBOR) 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 748 PEOPLE AT THE BETHANY REHABILITATION CENTER. OVER SIXTY PERCENT OF THE PEOPLE SERVED RETURNED TO THEIR PREVIOUS HOMES AFTER RECOVERY. BETHANY PROVIDED OVER $4 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 240 VOLUNTEERS TO FAITHFULLY CARE FOR THE NEEDS OF THOSE WHOM WE SERVE THROUGH 36,689 HOURS OF SERVICES AT BETHANY VILLAGE. 729003 262429 COMMUNITY CARE: CONSUMER CREDIT COUNSELING SERVICE (CCCS) HELPED 1,336 PEOPLE EXPERIENCE ONE-ON-ONE FINANCIAL COUNSELING. OF THOSE INDIVIDUALS, 164 CAME TO CCCS FOR HOUSING COUNSELING. ANOTHER 144 SOUGHT OUR HELP WITH BANKRUPTCY COUNSELING. FORTY-SEVEN INDIVIDUALS CAME TO US FOR HELP WITH THEIR STUDENT LOANS. THE PREBLE COUNTY EMERGENCY ASSISTANCE PROGRAM PROVIDED FOOD, CLOTHING AND FINANCIAL ASSISTANCE FOR SHELTER, UTILITIES AND MEDICATIONS TO 5,630 INDIVIDUALS. THOUSANDS MORE RECEIVED AFFORDABLE CLOTHING AND HOUSEHOLD ITEMS AT THE ONCE AROUND THRIFT SHOP IN EATON. THE ONCE AROUND SHOP ACHIEVED $76,729 IN SALES REVENUE THROUGH 10,734 CUSTOMER TRANSACTIONS. SENIOR COMPANION PROGRAM PROVIDED FULFILLING OPPORTUNITIES FOR 28 INCOME-ELIGIBLE OLDER ADULTS TO PROVIDE 27,907 HOURS OF FAITHFUL SERVICE THROUGH FRIENDLY VISITS AND RESPITE CARE TO 164 OLDER PERSONS WHO WERE ABLE TO MAINTAIN INDEPENDENCE IN THEIR OWN HOMES. COMMUNITY CARE PROVIDED $258,798 IN UNCOMPENSATED CHARITABLE SERVICES DURING THE PERIOD TO PEOPLE WHO NEEDED COUNSELING AND TO PEOPLE WITH LIMITED RESOURCES. 39387957 1 1 0 1 0 0 0 0 1 1 1 0 0 0 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 1 114 0 1020 1 1 1 0 0 0 0 1 1 0 0 0 0 X 15 15 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 V-P FINANCE & FAC 9374366885 6430 INNER MISSION WAY DAYTON OH 45459 JEFFREY R TEETERS BOARD - CHAIR 6.00 1.00 X X 0 0 0 MICHAEL G LEESMAN BOARD - VICE CHAIR 5.00 1.00 X X 0 0 0 REV LISA A ARRINGTON BOARD - SECRETARY 5.00 1.00 X X 0 0 0 ARTHUR A ASTBURY DIRECTOR 3.00 X 0 0 0 SALLY D BEALS DIRECTOR 5.00 1.00 X 0 0 0 FLOYD EVANS JR DIRECTOR 3.00 X 0 0 0 SHAWN M KRUMM DIRECTOR 3.00 X 0 0 0 RONALD A LONG DIRECTOR - UNTIL 4/28/15 5.00 1.00 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 TERENCE G RAPOCH DIRECTOR 3.00 X 0 0 0 JOYCE RUTHERFORD-DONNER DIRECTOR 5.00 1.00 X 0 0 0 DR CRAIG A SCHMITT DIRECTOR 3.00 X 0 0 0 VIOLET G SHARPE DIRECTOR - UNTIL 4/28/15 5.00 1.00 X 0 0 0 BRENT A STROBEL DIRECTOR 3.00 X 0 0 0 DEBBIE WATTS ROBINSON DIRECTOR 5.00 1.00 X 0 0 0 RONALD D WINE DIRECTOR 5.00 1.00 X 0 0 0 WILLIS O SERR II PRESIDENT & CEO 26.00 14.00 X 423642 0 24845 MICHAEL W ALLEN V-P FINANCE & FACILITIES 26.00 14.00 X 235745 0 88602 REV JAMES V BOSSE V-P COMMUNITY & ORG CARE 30.00 10.00 X 181749 0 130761 JUDY A BUDI V-P RESIDENTIAL CARE 20.00 20.00 X 208435 0 100019 DAVID V VANDERCHER V-P HUMAN RESOURCES 35.00 5.00 X 163165 0 17130 JOHN M BRINKMAN ADMINISTRATOR 40.00 X 144996 0 23607 MATTHEW J CASSIDY MANAGER, THERAPY SERVICES 40.00 X 113523 0 20704 DWIGHT D MORGAN DIRECTOR, TIS 30.00 10.00 X 143327 0 11154 CHRISTINE L SOERGEL DIRECTOR, NURSING SERVICES 40.00 X 113077 0 6355 NANCY J TURNER TIS 40.00 X 107502 0 2492 1835161 0 425669 10 0 1 0 OBERER THOMPSON COMPANY 4197 RESEARCH BLVD BEAVERCREEK OH 45430 CONSTRUCTION SERVICES 1849211 OHLMANN GROUP 1605 N MAIN STREET DAYTON OH 45405 ADVERTISING & MARKETING SERVICES 417943 HODGSON CC ARCHITECTURAL GROUP 23240 CHAGRIN BOULEVARD SUITE 325 BEACHWOOD OH 44122 ARCHITECTURAL SVCS 198019 PLANTE MORAN LIVING FORWARD 26300 NORTHWESTERN HIGHWAY SUITE 1 SOUTHFIELD MI 48076 FINANCIAL & OWNER'S REP SVCS 183006 MCGLADREY LLP 5155 PAYSPHERE CIRCLE CHICAGO IL 60674 ACCOUNTING & TAX SVCS 156800 9 77937 6845 195765 512558 9355 793105 BETHANY VILLAGE RESIDENT FEES 623000 29122432 29122432 MEDICARE/MEDICAID REVENUE 623990 12243695 12243695 RELATED ENTITY MGMT SERVICES 541610 2122189 2122189 COMMUNITY CARE SERVICE FEES 623000 262429 262429 43750745 430961 430961 90034 0 90034 90034 90034 11277005 10762617 2034 514388 -2034 512354 512354 34795 6845 20690 14105 14105 19237 17970 1267 1267 BWC REBATE 900099 50088 50088 INSURANCE PROCEEDS FROM FIRE 900099 18575 18575 BOOKKEEPING FEES 541200 5424 5424 74087 45666658 43750745 5424 1117384 1574093 1526360 47733 19620919 17019547 2528888 72484 327358 230655 95377 1326 3433122 2943266 470901 18955 1726052 1488134 229060 8858 133167 48095 85072 66740 66740 277964 277964 289510 240803 48061 646 288319 149544 124781 13994 4123972 4090189 33783 70826 53253 17573 24890 2982 21908 1701112 1701112 5727101 5472921 254180 391448 356454 34994 FOOD 1256768 1250539 5488 741 MEDICATIONS & LABS 1219200 1219200 PURCHASED PROF. SRVC 989161 708434 280727 SUPPLIES 972077 937827 33649 601 2075178 1475002 530109 70067 46288977 39387957 6665615 235405 3137676 3069845 16797252 18899358 1050000 1050000 189120 208780 1202407 1030068 132489819 68371227 65231234 64118592 33671858 31432926 57618 46395 218407 1013243 121555572 120869207 5660294 5551722 22587435 23432365 43145000 42355000 46823 48876 369750 603750 71809302 71991713 X 47578563 46380254 1919796 2335461 247911 161779 49746270 48877494 121555572 120869207 X -622319 -270371 23914 X X 0 1 X 1 0 X 1110465 934309 2000354 1014716 793105 5852949 42284928 41692667 41976861 42035252 43804777 211794485 43395393 42626976 43977215 43049968 44597882 217647434 53926 40600 63424 37810 60319 256079 0 53926 40600 63424 37810 60319 256079 217391355 583151 690676 550359 568398 520995 2913579 583151 690676 550359 568398 520995 2913579 1616007 568224 344175 68663 2597069 43978544 44933659 45095798 43962541 45187540 223158082 0.97420 0.97460 0.01310 0.01280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 0 0 1 2214 2214 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. THE PORTION OF THESE DUES ALLOCABLE TO LOBBYING EFFORTS IN 2015 IS $2,214. 0 1 X 511842 5617 40622 476837 495040 26526 9724 511842 452448 52458 9866 495040 428955 33286 9793 452448 410953 20463 2461 428955 0.33930 0.66070 0 0 898351 898351 107531787 51470345 56061442 4176959 3227972 948987 19882722 13672910 6209812 64118592 OBLIGATION TO PROVIDE FUTURE SERVICES 603750 603750 X PART IV, LINE 2B: AS PART OF THE CONSUMER CREDIT COUNSELING SERVICE, THE ORGANIZATION OFFERS A DEBT MANAGEMENT PLAN. PARTICIPANTS IN THIS PLAN MAKE DEPOSITS INTO AN ESCROW ACCOUNT AND THESE FUNDS ARE USED TO MAKE MONTHLY PAYMENTS TO CREDITORS TO PAY DOWN THE CONSUMER'S OUTSTANDING DEBT WITHIN 60 MONTHS. 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, 2015 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. LYR DEVELOPMENT, INC. IS A FOR-PROFIT OHIO CORPORATION THAT IS 100% OWNED BY BETHANY COMMONS AT YANKEE TRACE. LYR DEVELOPMENT, INC. HAD NO TAXABLE INCOME FOR 2015 AND 2014. 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, 2015 AND 2014, 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 2012. GOLF OUTING 41640 6845 34795 4485 16205 41640 6845 34795 4485 16205 20690 14105 X 1 1 X X X X 0 1 0 0 0 0 0 0 0 WILLIS O SERR II PRESIDENT & CEO 413123 0 0 0 10519 0 10600 0 14245 0 448487 0 0 0 MICHAEL W ALLEN V-P FINANCE & FACILITIES 233655 0 0 0 2090 0 83282 0 5320 0 324347 0 0 0 REV JAMES V BOSSE V-P COMMUNITY & ORG CARE 179171 0 0 0 2578 0 80409 0 50352 0 312510 0 0 0 JUDY A BUDI V-P RESIDENTIAL CARE 207433 0 0 0 1002 0 82408 0 17611 0 308454 0 0 0 DAVID V VANDERCHER V-P HUMAN RESOURCES 159141 0 0 0 4024 0 6614 0 10516 0 180295 0 0 0 JOHN M BRINKMAN ADMINISTRATOR 143082 0 0 0 1914 0 6069 0 17538 0 168603 0 0 0 DWIGHT D MORGAN DIRECTOR, TIS 142156 0 0 0 1171 0 5748 0 5406 0 154481 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): $6,163; MICHAEL W. ALLEN, REV. JAMES V. BOSSE AND JUDY A. BUDI - NON QUALIFIED DEFERRED COMPENSATION PLAN, SECTION 409A: $73,846 A CITY OF CENTERVILLE OHIO - SERIES 2007A HEALTH CARE REVENUE BONDS 316001036 152241AN5 2007-08-31 30976474 SEE SCHEDULE K, PART V 0 0 0 B CITY OF CENTERVILLE OHIO - SERIES 2007B HEALTH CARE REVENUE BONDS 316001036 152241AP0 2007-08-31 23800000 SEE SCHEDULE K, PART V 0 0 0 A 2780000 30976474 2375045 528552 2009 0 0 1 1 B 9615000 23800000 7750000 283101 313906 2009 1 0 1 1 A 0 0 0 0 0.01000 0.00000 0.01000 0 0 0 B 0 0 0 0 0.01000 0.00000 0.01000 0 0 0 A 0 0 1 0 0 0 0 0 0 B 0 0 1 0 1 0 0 0 0 A 0 B 0 FORM 990, SCHEDULE K, PART I, LINES A AND B, COLUMN (F): THE SERIES 2007 BONDS WERE ISSUED TO (I) FINANCE THE EXPANSION AND RENOVATION OF THE CONTINUING-CARE RETIREMENT COMMUNITY OWNED AND OPERATED BY GRACEWORKS LUTHERAN SERVICES (THE "CORPORATION") KNOWN AS "BETHANY VILLAGE," (II) REFUND CERTAIN OUTSTANDING BONDS PREVIOUSLY ISSUED ON BEHALF OF THE CORPORATION, (III) PAY CAPITALIZED INTEREST ON THE 2007 BONDS, (IV) FUND A DEBT SERVICE RESERVE FUND FOR THE SERIES 2007A BONDS, AND (V) PAY A PORTION OF THE COSTS OF ISSUANCE OF THE SERIES 2007 BONDS. PROCEEDS FROM THE 2007 SERIES A BONDS WERE USED EXCLUSIVELY ON PROJECT CONSTRUCTION. MORE SPECIFICALLY, THE USE OF PROCEEDS FROM SERIES B OF THE TOTAL SERIES 2007 ISSUE WERE GENERALLY ALLOCATED 2/3 FOR THE USES NOTED ABOVE, EXCLUSIVE OF THE REFERENCED REFUNDING OF CERTAIN OUTSTANDING BONDS PREVIOUSLY ISSUED ON BEHALF OF THE CORPORATION, AND 1/3 FOR THE REFERENCED REFUNDING ALONE. FORM 990, 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 11 ANNUALLY, THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S CEO, VP - FINANCE & FACILITIES, 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. 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 8,055. ZIEGLER LINK-AGE LONGEVITY FUND, LP K-1 15,859. 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 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 21000 COST GRACEWORKS AT HOME R 4467 COST GRACEWORKS ENHANCED LIVING R 3140 COST GRACEWORKS LUTHERAN SERVICES HEALTH BENEFIT TRUST R 4527778 COST BETHANY COMMONS AT YANKEE TRACE Q 512608 COST GRACEWORKS ENHANCED LIVING Q 3148758 COST GRACEWORKS AT HOME Q 240128 COST HEALTH AT HOME LLC Q 145351 COST GRACEWORKS HOUSING SERVICES Q 511002 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN XI INC Q 118755 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN INC Q 199702 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN II INC Q 155950 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN III INC Q 115495 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN IV INC Q 123509 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN V INC Q 110302 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN VII INC Q 120151 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN IX INC Q 107379 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN VIII INC Q 111386 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN X INC Q 101453 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION OF KY INC Q 173766 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION IV INC Q 159315 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION II INC Q 123521 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION INC Q 147895 COST ST MARK HOUSING ASSOCIATION INC Q 101722 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION V INC Q 133003 COST REDEEMER HOUSING ASSOCIATION INC Q 83279 COST