2013-08-15T08:44:45-05:00 2012-12-31 310210560 BATTELLE & BATTELLE LLP 2000 WEST DOROTHY LANE DAYTON OH 45439 990 2012-01-01 310540159 GRACEWORKS LUTHERAN SERVICES GRAC 9374366885 6430 INNER MISSION WAY DAYTON OH 45459 MICHAEL W ALLEN 9374366885 2013-08-14 1 KAREN O CRIM P00368385 9372980201 2012 2016-02-24 21:20:13Z WILLIS O SERR II 6430 INNER MISSION WAY DAYTON OH 45459 59840689 0 X WWW.GRACEWORKS.ORG X 1926 OH TO HELP PEOPLE EXPERIENCE DIGNITY & WHOLENESS IN RELATIONSHIP WITH GOD, FAMILY & COMMUNITY. 16 16 920 530 4896 0 1110465 934309 42226968 41692667 9026982 684744 105036 1725469 52469451 45037189 0 0 0 0 25061467 25368810 0 0 353158 19300531 18887713 44361998 44256523 8107453 780666 118885953 123116266 73762638 75368424 45123315 47747842 X IN RESPONSE TO JESUS CHRIST, GRACEWORKS LUTHERAN SERVICES HELPS PEOPLE EXPERIENCE DIGNITY AND WHOLENESS IN RELATIONSHIP WITH GOD, FAMILY AND COMMUNITY. 0 0 36787308 41224276 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 735 PEOPLE AT THE BETHANY REHABILITATION CENTER. SIXTY-ONE PERCENT OF THE PEOPLE SERVED RETURNED TO THEIR PREVIOUS HOMES AFTER RECOVERY. BETHANY PROVIDED $3.2 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 314 VOLUNTEERS TO FAITHFULLY CARE FOR THE NEEDS OF THOSE WHOM WE SERVE THROUGH 38,294 HOURS OF SERVICES AT BETHANY VILLAGE. 1055628 468391 COMMUNITY CARE: CONSUMER CREDIT COUNSELING SERVICE (CCCS) HELPED NEARLY 1,700 PEOPLE EXPERIENCE ONE-ON-ONE FINANCIAL COUNSELING AND HELPED 877 PEOPLE MANAGE THEIR DEBTS THROUGH THE CCCS DEBT MANAGEMENT PROGRAM. CCCS ENABLED 28 FAMILIES TO BECOME HOMEOWNERS AND HELPED 208 FAMILIES TO AVOID FORECLOSURE. 430 INDIVIDUALS RECEIVED BANKRUPTCY PRE-FILING COUNSELING AND 208 INDIVIDUALS RECEIVED BANKRUPTCY PRE-DISCHARGE FINANCIAL EDUCATION. APPROXIMATELY 950 INDIVIDUALS PARTICIPATED IN FINANCIAL CLASSES AND WORKSHOPS TO LEARN HOW TO MANAGE THEIR FINANCES. ANOTHER 5,700 INDIVIDUALS LEARNED ABOUT AVAILABLE SERVICES THROUGH OUTREACH PRESENTATIONS. AN ADDITIONAL 1,600 INDIVIDUALS BENEFITED FROM RESPONSES BY CCCS TO FINANCIALLY RELATED INQUIRIES. FRIENDS AT HOME EMPOWERED 39 VOLUNTEERS TO PROVIDE 1,164 HOURS OF COMPANIONSHIP SERVICES THAT SUPPORTED 164 INDEPENDENT OLDER ADULTS IN THEIR DESIRE TO LIVE IN THEIR HOMES LONGER. THE PROGRAM CONCLUDED ON DECEMBER 31, 2012 WHEN THE THREE-YEAR-GRANT AGREEMENT WITH THE EVANGELICAL LUTHERAN CHURCH IN AMERICA FOUNDATION ENDED. THE PREBLE COUNTY EMERGENCY ASSISTANCE PROGRAM PROVIDED FOOD, CLOTHING AND FINANCIAL ASSISTANCE FOR SHELTER, UTILITIES AND MEDICATIONS TO 6,404 INDIVIDUALS. THOUSANDS MORE RECEIVED AFFORDABLE CLOTHING AND HOUSEHOLD ITEMS AT THE ONCE AROUND THRIFT SHOP IN EATON. SENIOR COMPANION PROGRAM PROVIDED FULFILLING OPPORTUNITIES FOR 39 INCOME-ELIGIBLE OLDER ADULTS TO PROVIDE 39,928 HOURS OF FAITHFUL SERVICE THROUGH FRIENDLY VISITS AND RESPITE CARE TO 164 OLDER PERSONS WHO WERE ABLE TO MAINTAIN INDEPENDENCE IN THEIR OWN HOMES. VOLUNTEER SERVICES PROVIDED OPPORTUNITIES FOR 122 VOLUNTEERS TO FAITHFULLY CARE FOR THE NEEDS OF THOSE WHOM WE SERVE THROUGH 47,150 HOURS OF VARIOUS SUBSIDIZED CHARITABLE SERVICES. COMMUNITY CARE PROVIDED $484,934 IN UNCOMPENSATED CHARITABLE SERVICES DURING THE PERIOD TO PEOPLE WHO NEEDED COUNSELING AND TO PEOPLE WITH LIMITED RESOURCES. 37842936 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 0 1 0 1 119 0 920 1 1 1 0 0 0 0 1 1 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 V-P FINANCE & FAC 9374366885 6430 INNER MISSION WAY DAYTON OH 45459 RONALD A LONG 6.00 1.00 X X 0 0 0 DR GEORGE R BROWN 5.00 1.00 X X 0 0 0 JUDY A KALTHOFF 5.00 1.00 X X 0 0 0 MARILYN K SHANNON 5.00 1.00 X X 0 0 0 REV LISA A ARRINGTON 3.00 X 0 0 0 SALLY D BEALS 5.00 1.00 X 0 0 0 FLOYD EVANS JR 3.00 X 0 0 0 DONALD E KALB 3.00 X 0 0 0 DR M KATHERINE LOUDERMILK 3.00 X 0 0 0 J GREGORY MAYEUX 3.00 X 0 0 0 JOYCE RUTHERFORD-DONNER 3.00 X 0 0 0 DR CRAIG A SCHMITT 3.00 X 0 0 0 RONALD C SCHNEIDER 3.00 X 0 0 0 VIOLET G SHARPE 5.00 1.00 X 0 0 0 BRENT A STROBEL 3.00 X 0 0 0 JEFFREY R TEETERS 3.00 X 0 0 0 DEBBIE WATTS ROBINSON 3.00 X 0 0 0 RONALD D WINE 5.00 1.00 X 0 0 0 WILLIS O SERR II 26.00 14.00 X 381339 0 23380 MICHAEL W ALLEN 26.00 14.00 X 211556 0 16856 REV JAMES V BOSSE 30.00 10.00 X 139771 0 54171 JUDY A BUDI 20.00 20.00 X 168681 0 22204 DAVID V VANDERCHER 35.00 5.00 X 146011 0 15849 JOHN M BRINKMAN 40.00 X 131130 0 20860 MATTHEW J CASSIDY 40.00 X 108856 0 19601 DWIGHT D MORGAN 30.00 10.00 X 131789 0 9347 CHRISTINE L SOERGEL 40.00 X 102475 0 5897 1521608 0 188165 9 0 1 0 OBERER THOMPSON COMPANY 4197 RESEARCH BLVD BEAVERCREEK OH 45430 CONSTRUCTION SERVICES 2161740 COPELAND ROOFING SIDING & WINDOWS 4080 DAYTON-XENIA ROAD DAYTON OH 45432 CONSTRUCTION SERVICES 1223907 AOD 11575 HERON BY BLVD SUITE 200 CORAL SPRINGS FL 33076 COMPUTER SOFTWARE SERVICES 231368 SHUSTER ARTHUR INC PO BOX 131115 ST PAUL MN 55113 INTERIOR DESIGN SERVICES 202652 GLYNN DEVINS INC 11230 COLLEGE BLVD OVERLAND PARK KS 66210 ADVERTISING & MARKETING SERVICES 202540 7 96439 7490 231807 598573 16798 934309 BETHANY VILLAGE RESIDE 623000 27433829 27433829 MEDICARE/MEDICAID REVENUE 623990 12198073 12198073 RELATED ENTITY MGMT SERVICES 541610 1592374 1592374 COMMUNITY CARE SERVICE FEES 623000 468391 468391 41692667 601744 601744 88932 0 88932 88932 88932 14841758 14689789 68969 151969 -68969 83000 83000 32653 7490 21635 11018 11018 27723 23107 4616 4616 INSURANCE PROCEEDS FROM HAIL STOR 900099 1614087 1614087 BOOKKEEPING FEES 541200 4896 4896 OTHER 900099 1920 1920 1620903 45037189 41692667 4896 2405317 1179818 1160424 19394 19198096 16675828 2407191 115077 532423 437025 91421 3977 2510455 2159491 342107 8857 1948018 1709563 230719 7736 142566 102087 40479 69300 69300 259964 259964 293221 258257 33445 1519 280741 147719 108612 24410 3852114 3824569 27545 82053 67618 13843 592 36627 5494 30828 305 1808754 1808754 5342658 5120738 221920 341687 306729 34958 MEDICATIONS & LABS 1318863 1318863 FOOD 1198271 1189354 8156 761 SUPPLIES 951260 913073 37662 525 PURCHASED PROF. SRVC 841690 496016 345674 2067944 1301758 596181 170005 44256523 37842936 6060429 353158 4582094 4682964 12129396 13810911 850000 700000 180403 184445 994367 993874 122380894 51871433 69133931 70509461 30334622 31895189 98217 83183 582923 256239 118885953 123116266 5981116 6121417 22105157 24260656 45295000 44610000 18365 13351 363000 363000 73762638 75368424 X 42936675 45442870 2024861 2143193 161779 161779 45123315 47747842 118885953 123116266 780666 1843861 0 X X 0 1 X 1 0 X 1582435 1256800 1262983 1110465 934309 6146992 37704711 40116266 41007804 42284928 41692667 202806376 39287146 41373066 42270787 43395393 42626976 208953368 59064 45420 50857 53926 40600 249867 0 59064 45420 50857 53926 40600 249867 208703501 781258 524884 434478 583151 690676 3014447 32909 32909 814167 524884 434478 583151 690676 3047356 1616007 1616007 40101313 41897950 42705265 43978544 44933659 213616731 0.97700 0.98410 0.01430 0.01480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 0 0 1 2088 2088 0 EXPLANATION OF LOBBYING ACTIVITIES: 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 OHIO (FKA AOPHA), THE ADVOCATE OF NOT-FOR-PROFIT SERVICES FOR OLDER OHIOANS. THE PORTION OF THESE DUES ALLOCABLE TO LOBBYING EFFORTS IN 2012 IS $2,088. 0 1 X 428955 33286 9793 452448 410953 20463 2461 428955 364799 61086 2932 12000 410953 345731 39705 4637 16000 364799 403350 -53679 3940 345731 0.35760 0.64240 0 0 898351 898351 102555146 39878391 62676755 3670943 2763762 907181 15256454 9229280 6027174 70509461 OBLIGATION TO PROVIDE FUTURE SERVICES 363000 363000 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. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: INCOME TAX FOOTNOTE FROM THE DECEMBER 31, 2012 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 2012 OR 2011. 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 2009. GOLF OUTING 40143 7490 32653 6032 15603 40143 7490 32653 6032 15603 21635 11018 X 1 1 X X X X 0 1 0 0 0 0 0 0 0 WILLIS O SERR II 371979 0 0 0 9360 0 10000 0 13380 0 404719 0 0 0 MICHAEL W ALLEN 210527 0 0 0 1029 0 8567 0 8289 0 228412 0 0 0 REV JAMES V BOSSE 138292 0 0 0 1479 0 7096 0 47075 0 193942 0 0 0 JUDY A BUDI 168160 0 0 0 521 0 6973 0 15231 0 190885 0 0 0 DAVID V VANDERCHER 144087 0 0 0 1924 0 6029 0 9820 0 161860 0 0 0 JOHN M BRINKMAN 131130 0 0 0 0 0 5510 0 15350 0 151990 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): $5,004 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 1030000 30976474 2375045 528552 2009 0 0 1 1 B 9110000 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 FORM 990, SCHEDULE K, PART I, LINES A AND B, COLUMN (F): DESCRIPTION OF PURPOSE 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: STATEMENT REGARDING PRIVATE BUSINESS USE 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 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 HEALTH AT HOME LLC R 120000 COST HANDS AT HOME LLC R 141426 COST GRACEWORKS LUTHERAN SERVICES HEALTH BENEFIT TRUST R 2746895 COST BETHANY COMMONS AT YANKEE TRACE R 99456 COST HEALTH AT HOME LLC Q 105751 COST HANDS AT HOME LLC Q 71111 COST GRACEWORKS ENHANCED LIVING Q 2392026 COST GRACEWORKS HOUSING SERVICES Q 397505 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN XI INC Q 91273 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN INC Q 233008 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN II INC Q 98578 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN III INC Q 109343 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN IV INC Q 113979 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN V INC Q 172643 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN VII INC Q 115604 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN IX INC Q 85427 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN VIII INC Q 86751 COST MIAMI VALLEY LUTHERAN HOUSING ASSOC OF IN X INC Q 85963 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION OF KY INC Q 138523 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION IV INC Q 149239 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION II INC Q 100777 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION INC Q 96225 COST ST MARK HOUSING ASSOCIATION INC Q 66539 COST MIAMI VALLEY LUTHERAN HOUSING ASSOCIATION V INC Q 126186 COST REDEEMER HOUSING ASSOCIATION INC Q 115801 COST