2014-08-14T10:50:54-05:00 2013-12-31 310210560 BATTELLE RIPPE KINGSTON LLP 2000 WEST DOROTHY LANE DAYTON OH 45439 990 2013-01-01 310540159 GRACEWORKS LUTHERAN SERVICES GRAC 9374366885 6430 INNER MISSION WAY DAYTON OH 45459 MICHAEL W ALLEN V-P FINANCE & FACILITIES 9374366885 2014-08-13 1 KAREN O CRIM P00368385 9372980201 2013 2015-11-30 17:44:51Z WILLIS O SERR II 6430 INNER MISSION WAY DAYTON OH 45459 66041129 0 X WWW.GRACEWORKS.ORG X 1926 OH TO HELP PEOPLE EXPERIENCE DIGNITY & WHOLENESS IN RELATIONSHIP WITH GOD, FAMILY & COMMUNITY. 14 14 939 480 5189 0 934309 2000354 41692667 41914268 684744 2285484 1725469 681538 45037189 46881644 0 0 0 0 25368810 25686288 0 0 253925 18887713 19916882 44256523 45603170 780666 1278474 123116266 124159425 75368424 73157343 47747842 51002082 X IN RESPONSE TO JESUS CHRIST, GRACEWORKS LUTHERAN SERVICES HELPS PEOPLE EXPERIENCE DIGNITY AND WHOLENESS IN RELATIONSHIP WITH GOD, FAMILY AND COMMUNITY. 0 0 37959607 41570491 BETHANY VILLAGE: BETHANY VILLAGE PROVIDED HEALTH AND RESIDENTIAL SERVICES TO 764 OLDER ADULTS WHO LIVE AT BETHANY VILLAGE (BETHANY), A STATE-OF-THE-ART CONTINUING CARE RETIREMENT COMMUNITY THAT INCLUDES A CHRONIC AND SUBACUTE HEALTHCARE FACILITY (LINDEN HOUSE), AN ASSISTED LIVING FACILITY (PAVILION) AND INDEPENDENT LIVING RESIDENCES (VISTA PLACE, HOMESTEAD, PARK RIDGE PLACE, COTTAGES AND VILLAS). BETHANY PROVIDED SHORT-TERM, GOAL-ORIENTED THERAPY AND NURSING CARE TO MORE THAN 650 PEOPLE AT THE BETHANY REHABILITATION CENTER. APPROXIMATELY SIXTY-SEVEN PERCENT OF THE PEOPLE SERVED RETURNED TO THEIR PREVIOUS HOMES AFTER RECOVERY. IN JUNE 2013, BETHANY VILLAGE UNVEILED ITS NEWLY EXPANDED 5,300 SQUARE FOOT STATE-OF-THE-ART THERAPY SERVICES FACILITY WHICH GIVES LOVED ONES RECOVERING FROM ILLNESS OR SURGERY ACCESS TO OVER 25 RECOVERY PROFESSIONALS INCLUDING NURSES, THERAPISTS, DIETICIANS, SOCIAL WORKERS, A LIFE ENRICHMENT COORDINATOR, AND A CHAPLAIN. BETHANY PROVIDED NEARLY $4.1 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 285 VOLUNTEERS TO FAITHFULLY CARE FOR THE NEEDS OF THOSE WHOM WE SERVE THROUGH 35,066 HOURS OF SERVICES AT BETHANY VILLAGE. 952158 343777 COMMUNITY CARE: CONSUMER CREDIT COUNSELING SERVICE (CCCS) HELPED 1,528 PEOPLE EXPERIENCE ONE-ON-ONE FINANCIAL COUNSELING AND HELPED 641 PEOPLE MANAGE THEIR DEBTS THROUGH THE CCCS DEBT MANAGEMENT PROGRAM. CCCS ENABLED 22 FAMILIES TO BECOME HOMEOWNERS AND HELPED 212 FAMILIES TO AVOID FORECLOSURE. 253 INDIVIDUALS RECEIVED BANKRUPTCY PRE-FILING COUNSELING AND 157 INDIVIDUALS RECEIVED BANKRUPTCY PRE-DISCHARGE FINANCIAL EDUCATION. APPROXIMATELY 925 INDIVIDUALS PARTICIPATED IN FINANCIAL CLASSES AND WORKSHOPS TO LEARN HOW TO MANAGE THEIR FINANCES. ANOTHER 5,526 INDIVIDUALS LEARNED ABOUT AVAILABLE SERVICES THROUGH OUTREACH PRESENTATIONS. AN ADDITIONAL 1,414 INDIVIDUALS BENEFITED FROM RESPONSES BY CCCS TO FINANCIALLY RELATED INQUIRIES. THE PREBLE COUNTY EMERGENCY ASSISTANCE PROGRAM PROVIDED FOOD, CLOTHING AND FINANCIAL ASSISTANCE FOR SHELTER, UTILITIES AND MEDICATIONS TO 7,012 INDIVIDUALS. THOUSANDS MORE RECEIVED AFFORDABLE CLOTHING AND HOUSEHOLD ITEMS AT THE ONCE AROUND THRIFT SHOP IN EATON. IN ADDITION, 48 VOLUNTEERS WERE PROVIDED THE OPPORTUNITY TO SERVE THROUGH 6,425 HOURS OF FAITHFUL SERVICE AT THE ONCE AROUND THRIFT SHOP IN EATON. SENIOR COMPANION PROGRAM PROVIDED FULFILLING OPPORTUNITIES FOR 50 INCOME-ELIGIBLE OLDER ADULTS TO PROVIDE 37,033 HOURS OF FAITHFUL SERVICE THROUGH FRIENDLY VISITS AND RESPITE CARE TO 192 OLDER PERSONS WHO WERE ABLE TO MAINTAIN INDEPENDENCE IN THEIR OWN HOMES. COMMUNITY CARE PROVIDED $414,000 IN UNCOMPENSATED CHARITABLE SERVICES DURING THE PERIOD TO PEOPLE WHO NEEDED COUNSELING AND TO PEOPLE WITH LIMITED RESOURCES. 38911765 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 1 0 0 0 1 1 1 1 1 0 1 109 0 939 1 1 1 0 0 0 0 1 1 0 0 0 0 X 14 14 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 RONALD A LONG BOARD - CHAIR UNTIL 5/14 6.00 1.00 X X 0 0 0 JEFFREY R TEETERS BOARD - CHAIR AS OF 5/14 6.00 1.00 X X 0 0 0 JUDY A KALTHOFF BOARD - VICE CHAIR UNTIL 4/23 5.00 1.00 X X 0 0 0 MICHAEL G LEESMAN BOARD - VICE CHAIR AS OF 5/14 5.00 1.00 X X 0 0 0 MARILYN K SHANNON BOARD - SECRETARY UNTIL 5/14 5.00 1.00 X X 0 0 0 REV LISA A ARRINGTON BOARD - SECRETARY AS OF 5/14 5.00 1.00 X 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 DONALD E KALB DIRECTOR - UNTIL 7/8 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 JOYCE RUTHERFORD-DONNER DIRECTOR 3.00 X 0 0 0 DR CRAIG A SCHMITT DIRECTOR 3.00 X 0 0 0 VIOLET G SHARPE DIRECTOR 5.00 1.00 X 0 0 0 BRENT A STROBEL DIRECTOR 3.00 X 0 0 0 DEBBIE WATTS ROBINSON DIRECTOR 3.00 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 392994 0 23440 MICHAEL W ALLEN V-P FINANCE & FACILITIES 26.00 14.00 X 219374 0 15095 REV JAMES V BOSSE V-P COMMUNITY & ORG CARE 30.00 10.00 X 144839 0 54838 JUDY A BUDI V-P RESIDENTIAL CARE 20.00 20.00 X 181592 0 23079 DAVID V VANDERCHER V-P HUMAN RESOURCES 35.00 5.00 X 150466 0 16219 JOHN M BRINKMAN ADMINISTRATOR 40.00 X 132970 0 21310 MATTHEW J CASSIDY MANAGER, THERAPY SERVICES 40.00 X 112532 0 20048 DWIGHT D MORGAN DIRECTOR, TIS 30.00 10.00 X 133243 0 9957 CHRISTINE L SOERGEL DIRECTOR, NURSING SERVICES 40.00 X 103755 0 5890 1571765 0 189876 9 0 1 0 OBERER THOMPSON COMPANY 4197 RESEARCH BLVD BEAVERCREEK OH 45430 CONSTRUCTION SERVICES 1203594 OHLMANN GROUP 1605 N MAIN STREET DAYTON OH 45405 ADVERTISING & MARKETING SERVICES 242775 STILLWATER BUILDERS COMPANY INC 256 TRIANGLE AVE DAYTON OH 45419 CONSTRUCTION SERVICES 236257 ARISTOCRAT PRODUCTS MFG INC 4745 WADSWORTH AVE DAYTON OH 45414 CONSTRUCTION SERVICES 215822 PCM SALES INC DBA PCM SARCOM FILE 55327 LOS ANGELES CA 90074 COMPUTER SOFTWARE SERVICES 143622 7 92802 8570 245844 1653138 43021 2000354 BETHANY VILLAGE RESIDENT FEES 623000 28527752 28527752 MEDICARE/MEDICAID REVENUE 623990 11328357 11328357 RELATED ENTITY MGMT SERVICES 541610 1714382 1714382 COMMUNITY CARE SERVICE FEES 623000 343777 343777 41914268 461429 461429 88930 0 88930 88930 88930 20914842 25300 19113489 2598 1801353 22702 1824055 1824055 38570 8570 24344 14226 14226 24023 19054 4969 4969 INS. PROCEEDS FROM HAIL STORM 900099 564637 564637 BOOKKEEPING FEES 541200 5189 5189 OTHER 900099 3587 3587 573413 46881644 41914268 5189 2961833 1221936 1201968 19968 19144878 16657908 2382211 104759 526776 434657 88481 3638 2891931 2487527 394885 9519 1900767 1660596 233352 6819 189190 113438 75752 59260 59260 287163 287163 336999 279196 54114 3689 339428 179319 137792 22317 3925635 3889500 36135 102141 90841 10740 560 19670 5808 12461 1401 1767977 1767977 5743208 5508176 235032 376995 343147 33848 MEDICATIONS & LABS 1221654 1221654 FOOD 1220094 1209501 6607 3986 REPAIR & MAINTENANCE 1049691 775339 262920 11432 SUPPLIES 929042 900225 28071 746 2348735 1386956 896688 65091 45603170 38911765 6437480 253925 4682964 3255623 13810911 14970221 700000 1050000 184445 179991 993874 1263636 125495157 57470214 70509461 68024943 31895189 34881206 83183 94027 256239 439778 123116266 124159425 6121417 5713846 24260656 23228409 44610000 43895000 13351 47838 363000 272250 75368424 73157343 X 45442870 48629689 2143193 2158310 161779 214083 47747842 51002082 123116266 124159425 X 1278474 1977434 -1668 X X 0 1 X 1 0 X 1256800 1262983 1110465 934309 2000354 6564911 40116266 41007804 42284928 41692667 41976861 207078526 41373066 42270787 43395393 42626976 43977215 213643437 45420 50857 53926 40600 63424 254227 0 45420 50857 53926 40600 63424 254227 213389210 524884 434478 583151 690676 550359 2783548 524884 434478 583151 690676 550359 2783548 1616007 568224 2184231 41897950 42705265 43978544 44933659 45095798 218611216 0.97610 0.97700 0.01270 0.01430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 0 0 1 1493 1493 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 2013 IS $1,493. 0 1 X 452448 52458 9866 495040 428955 33286 9793 452448 410953 20463 2461 428955 364799 61086 2932 12000 410953 345731 39705 4637 16000 364799 0.32680 0.67320 0 0 898351 898351 103901441 43690945 60210496 3874345 2912621 961724 16821020 10866648 5954372 68024943 OBLIGATION TO PROVIDE FUTURE SERVICES 272250 272250 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, 2013 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 2013 OR 2012. 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 2010. GOLF OUTING 47140 8570 38570 6220 18124 47140 8570 38570 6220 18124 24344 14226 X 1 1 X X X X 0 1 0 0 0 0 0 0 0 WILLIS O SERR II PRESIDENT & CEO 383384 0 0 0 9610 0 10200 0 13240 0 416434 0 0 0 MICHAEL W ALLEN V-P FINANCE & FACILITIES 217382 0 0 0 1992 0 8836 0 6259 0 234469 0 0 0 REV JAMES V BOSSE V-P COMMUNITY & ORG CARE 143359 0 0 0 1480 0 7495 0 47343 0 199677 0 0 0 JUDY A BUDI V-P RESIDENTIAL CARE 180725 0 0 0 867 0 7304 0 15775 0 204671 0 0 0 DAVID V VANDERCHER V-P HUMAN RESOURCES 148471 0 0 0 1995 0 6210 0 10009 0 166685 0 0 0 JOHN M BRINKMAN ADMINISTRATOR 131797 0 0 0 1173 0 5589 0 15721 0 154280 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): $5,254 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 1585000 30976474 2375045 528552 2009 0 0 1 1 B 9270000 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. X 3 31903 VALUE WHEN DONATED X VARIOUS ITEMS 26 6220 VALUE WHEN DONATED X SENIOR COMPAN 2 4898 VALUE WHEN DONATED 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPRESENTS THE NUMBER OF PEOPLE WHO MADE CONTRIBUTIONS OF THAT TYPE. 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 -1,668. 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) N/A 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 GRACEWORKS ENHANCED LIVING R 350000 COST GRACEWORKS AT HOME R 96145 COST HEALTH AT HOME LLC R 200000 COST GRACEWORKS LUTHERAN SERVICES HEALTH BENEFIT TRUST R 2907985 COST GRACEWORKS ENHANCED LIVING Q 2327340 COST GRACEWORKS HOUSING SERVICES Q 487616 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN XI INC Q 96131 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN INC Q 316240 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN II INC Q 82947 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN III INC Q 110223 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN IV INC Q 130412 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN V INC Q 137141 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN VII INC Q 137148 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN IX INC Q 104319 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN VIII INC Q 87724 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN X INC Q 143119 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION OF KY INC Q 132187 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION IV INC Q 156561 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION II INC Q 117419 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION INC Q 118501 COST ST MARK HOUSING ASSOCIATION INC Q 157374 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION V INC Q 128232 COST REDEEMER HOUSING ASSOCIATION INC Q 281665 COST