2024-11-15T17:03:51-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2023-01-01 421068850 LIFESPACE COMMUNITIES INC LIFE 5152885805 3501 OLYMPUS BLVD 300 DALLAS TX 75019 NICK HARSHFIELD SVP, CFO & TREASURER 5152885805 2024-11-15 1 0 CHAD KUNZE P01587750 6123764500 2024-11-15 2023 2024-10-15 13:58:12Z X JESSE JANTZEN 3501 OLYMPUS BLVD 300 DALLAS TX 75019 356456065 0 X WWW.LIFESPACECOMMUNITIES.COM X 1976 IA CREATE COMMUNITIES CELEBRATING THE LIVES OF SENIORS. 13 12 5187 1162 0 0 3866647 1295699 316473826 338768901 1947997 -109787015 6422886 5809810 328711356 236087395 1923497 10312892 0 0 179314566 184664573 0 0 0 221307433 227878139 402545496 422855604 -73834140 -186768209 1413110019 1333809519 1618679629 1719746365 -205569610 -385936846 X CREATING COMMUNITIES CELEBRATING THE LIVES OF SENIORS. LIFESPACE RECOGNIZES THAT ITS MISSION CAN ONLY BE FULFILLED THROUGH THE DEDICATED EFFORTS OF ITS EMPLOYEES, THEREFORE INCLUDED IN OUR MISSION IS THE ABILITY TO PROVIDE DISASTER RELIEF FUNDS TO EMPLOYEES WHO ENCOUNTER CIRCUMSTANCES RECOGNIZED BY FEDERAL AND STATE AGENCIES AS QUALIFYING FOR EMERGENCY DISASTER RELIEF. 0 0 369214521 10312892 338768901 LIFESPACE COMMUNITIES, INC. OWNS FOURTEEN DIFFERENT COMMUNITIES (5 IN FL, 3 TX, 2 IN IL, 1 IN MN, KS, PA, AND WI) WHICH PROVIDE APARTMENTS AND HEALTH CARE FOR RETIRED PERSONS. RESIDENTS PAY AN INITIAL ENTRANCE FEE AND MONTHLY FEES THEREAFTER WHICH ENTITLE THEM TO THE USE OF THE COMMUNITY FOR LIFE AND UNLIMITED USE OF THE HEALTH CENTER. RESIDENTS DO NOT ACQUIRE TITLE OF THE PROPERTY. 369214521 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 547 0 1 5187 1 0 0 0 0 0 0 0 0 0 0 1 0 X 13 12 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 FL IL KS MN PA X NICK HARSHFIELD 5152885805 3501 OLYMPUS BLVD DALLAS TX 75019 LAVERNE EPP DIRECTOR (04/2023) 2.00 2.50 X 14333 0 0 NEAL YANOFSKY DIRECTOR 2.00 2.50 X 55000 0 0 ANA DUTRA DIRECTOR 2.00 2.50 X 43000 0 0 PATRICK SPANGLER DIRECTOR 2.00 2.50 X 43000 0 0 VENITA FIELDS DIRECTOR & CHAIR 2.00 2.50 X 43000 0 0 JOYCE DARKEY-HRINYA DIRECTOR 2.00 2.50 X 43000 0 0 GARY BLACKFORD DIRECTOR 2.00 2.50 X 41000 0 0 SCOTT COLLIER DIRECTOR (4/2023) 2.00 2.50 X 11667 0 0 SUE DELVAUX DIRECTOR (4/2023) 2.00 2.50 X 11667 0 0 DAVID S WILLIAMS III DIRECTOR 2.00 2.50 X 35000 0 0 JONATHAN SOKEYE DIRECTOR 2.00 2.50 X 35000 0 0 CLYDE STRETCH DIRECTOR 2.00 2.50 X 26250 0 0 AMY MCDONOUGH DIRECTOR 2.00 2.50 X 26250 0 0 CLAUS JENSEN DIRECTOR 2.00 2.50 X 26250 0 0 JENIFER SALAMINO DIRECTOR 2.00 2.50 X 26250 0 0 JESSE JANTZEN PRESIDENT & CEO 40.00 2.00 X 1372900 0 42832 NICHOLAS HARSHFIELD CHIEF FINANCIAL OFFICER 40.00 2.00 X 952088 0 55588 BRIAN ROBBINS CHIEF OPERATING OFFICER 40.00 2.00 X 485799 0 38876 SARA HAMM CHIEF CLINICAL & PUBLIC HEALTH OFFICER (9/2023) 40.00 2.00 X 497098 0 22911 KENNETH POINSETTE CHIEF INFORMATION OFFICER (7/2023) 40.00 2.00 X 416024 0 52578 DANA SMITH CHIEF MARKETING & EXPERIENCE OFFICER (9/2023) 40.00 2.00 X 345389 0 34531 IAN MARSHALL VICE PRESIDENT OF ORGANIZATION DEVELOPMENT (11/23 40.00 2.00 X 312541 0 35664 NATALIE NGUYEN SENIOR VICE PRESIDENT 40.00 2.00 X 311709 0 29749 NIKKI KRESSE CHIEF PEOPLE & COMMUNICATIONS OFFICER 40.00 2.00 X 717876 0 40593 MICHAEL ROACH CHIEF STRATEGY OFFICER 40.00 2.00 X 574550 0 0 RUSSELL MAUK VICE PRESIDENT DESIGN & CONSTRUCTION 40.00 2.00 X 481703 0 44647 JOSEPH GORMAN GENERAL COUNSEL 40.00 2.00 X 476905 0 42472 RICK OROS VICE PRESIDENT HEALTHCARE OPERATIONS 40.00 2.00 X 400524 0 19268 TRACEY CROWNOVER VICE PRESIDENT PROCESS & SYSTEM OPTIMIZATION 40.00 2.00 X 377188 0 42704 MARY ANN GILLETTE VICE PRESIDENT SALES 40.00 2.00 X 369328 0 38550 ERIN POPE SENIOR VICE PRESIDENT CHIEF COMPLIANCE & DEPUTY GE 40.00 2.00 X 319325 0 22389 MEGHAN ZIEGELMEYER VICE PRESIDENT HEALTHCARE SALES & MARKETING 40.00 2.00 X 276586 0 25649 BRYAN WELTY EXECUTIVE DIRECTOR 40.00 2.00 X 269152 0 29841 ZACHARY JACOBSEN VICE PRESIDENT REGIONAL OPERATIONS 40.00 2.00 X 255526 0 12098 JAMES HORSMAN EXECUTIVE DIRECTOR 40.00 2.00 X 314048 0 56181 ANDREW KAZMIERCZAK VICE PRESIDENT REGIONAL OPERATIONS 40.00 2.00 X 299356 0 45988 KY MOODY EXECUTIVE DIRECTOR 40.00 2.00 X 296720 0 27513 10603002 0 760622 214 0 1 0 WALSH CONSTRUCTION 929 WEST ADAMS STREET CHICAGO IL 60607 CONSTRUCTION/REDEVELOPMENT 52921767 UNIDINE CORPORATION PO BOX 102289 ATLANTA GA 30368 CULINARY SERVICES 26339333 SELECT REHABILITATION PO BOX 71985 CHICAGO IL 60694 MEDICAL/THERAPY SERVICES 12217531 LAGNIAPPE NATIONAL CONSTRUCTION LLC 1526 E PASS RD GULFPORT MS 39507 CONSTRUCTION/REDEVELOPMENT 8735073 KRAUS-ANDERSON CONSTRUCTION COMPANY 501 SOUTH 8TH ST MINNEAPOLIS MN 55404 CONSTRUCTION/REDEVELOPMENT 8291954 234 1212945 82754 1295699 INDEPENDENT LIVING 531110 161071606 161071606 SKILLED NURSING 623000 142124400 142124400 ENTRANCE FEES 531110 35572895 35572895 338768901 8617333 8617333 1592397 371925 0 120368670 1592397 -119996745 -118404348 -118404348 -570 0 -570 -570 MANAGEMENT FEES 623000 5731132 5731132 EMPLOYEE MEALS 623990 79248 79248 5810380 236087395 338768901 0 -103977205 9116723 9116723 1196169 1196169 9757202 7805762 1951440 140212746 112170197 28042549 2763177 2210542 552635 18470355 14776284 3694071 13461093 10768874 2692219 1232527 1232527 309569 309569 4344190 4344190 12680847 12046805 634042 10232060 8185648 2046412 6629229 5303383 1325846 3525063 2820050 705013 30556436 30556436 3063703 2450962 612741 23728964 23728964 75300555 71535527 3765028 2763933 2708654 55279 DIETARY 27946553 27946553 PLANT OPERATIONS 10126001 10126001 MEDICAL SUPPLIES/DRUGS 7061992 7061992 MISCELLANEOUS EXPENSES 4305648 3442301 863347 4070869 3256694 814175 422855604 369214521 53641083 0 17386281 17212591 6825629 8209608 21025781 14526908 721581 691321 4852437 5476359 1576681791 651373671 916269926 925308120 95482250 80990084 1128141 1165641 122263718 80693956 227154275 199534931 1413110019 1333809519 74481045 75890392 8486052 10544428 655435025 756446529 125482905 64038136 1459141 1459666 753335461 811367214 1618679629 1719746365 X -205569610 -385936846 -205569610 -385936846 1413110019 1333809519 X -186768209 10094964 -26390 -3667601 X X 0 1 X 1 0 X 314729 8579418 2364988 3422164 1295699 15976998 238199146 249893244 267286534 316473826 338768901 1410621651 1635409 9586389 6610149 6423098 5810380 30065425 240149284 268059051 276261671 326319088 345874980 1456664074 314729 245076 1613263 2911818 1212945 6297831 0 314729 245076 1613263 2911818 1212945 6297831 1450366243 8029090 5870016 5290143 3388686 8617333 31195268 8029090 5870016 5290143 3388686 8617333 31195268 248178374 273929067 281551814 329707774 354492313 1487859342 0.97480 0.97580 0.02100 0.02020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 33777498 33777498 1231223479 577381384 653842095 311680814 73992287 237688527 925308120 ASSETS WHOSE USE IS LIMITED: OPERATING RESERVE FUND 26506133 ASSETS WHOSE USE IS LIMITED: DEBT SERVICE RESERVE FUND 37218228 ASSETS WHOSE USE IS LIMITED: PRINCIPAL & INTEREST FUND 86325424 ASSETS WHOSE USE IS LIMITED: WAIT LIST RESERVE FUND 4665064 ASSETS WHOSE USE IS LIMITED: ENTRANCE FEE DEPOSITS 8542626 ASSETS WHOSE USE IS LIMITED: ASSET REPLACEMENT FUND 11893679 DEFERRED EXPENSES 5693198 DUE FROM RELATED PARTY 11013376 SETTLEMENT FUND 135145 ROU ASSET 7542058 199534931 DEFERRED ENTRANCE FEES, REFUNDABLE ENTRANCE & MEMBERSHIP FEES 739833021 DUE TO RELATED PARTY 8096834 LEASE OBLIGATIONS 5579419 SETTLEMENT PAYABLE 57879271 PASS THROUGH CHARITABLE EVENTS -21423 OTHER TAXES 92 811367214 X PART X, LINE 2: LIFESPACE EVALUATES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING ITS TAX RETURNS TO DETERMINE WHETHER IT IS "MORE LIKELY THAN NOT" THAT EACH TAX POSITION WOULD BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY BASED ON THE TECHNICAL MERITS OF THE POSITION. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD WOULD BE RECORDED AS TAX BENEFIT OR EXPENSE IN THE CURRENT YEAR. AS OF OR DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022, LIFESPACE HAS NOT RECORDED ANY SUCH TAX BENEFIT OR EXPENSE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. NO EXAMINATIONS ARE IN PROGRESS OR ANTICIPATED AT THIS TIME. LIFESPACE'S FEDERAL INCOME TAX RETURNS ARE OPEN TO EXAMINATION FOR THE YEARS ENDED DECEMBER 31, 2020 THROUGH DECEMBER 31, 2023. 1 TARRANT COUNTY SENIOR LIVING 4201 CORPORATE DR WEST DES MOINES IA 50266 208068602 501(C)(3) 4600000 0 N/A N/A SUPPORT GENERAL OPERATIONS FOR TARRANT COUNTY SENIOR LIVING LIFESPACE FOUNDATION 4201 CORPORATE DR WEST DES MOINES IA 50266 421370848 501(C)(3) 23564 0 N/A N/A TO SUPPORT GENERAL OPERATIONS 2 0 HARDSHIP ASSISTANCE - REDUCTION OF FEES 43 1196169 0 FAIR MARKET VALUE OF REDUCTION FEES RESIDENTS DO FROM TIME TO TIME SEEK FINANCIAL ASSISTANCE BY REQUESTING ASSISTANCE WITH THE MONTHLY FEE. SINCE THESE RESIDENTS HAVE SIGNED A LIFE CARE CONTRACT, THE ORGANIZATION IS OBLIGATED TO LET THEM CONTINUE TO LIVE IN THE COMMUNITY. MANAGEMENT SHALL REVIEW CRITERIA TO DETERMINE WHETHER THE RESIDENT IS A CANDIDIATE TO RECEIVE A HARDSHIP DISCOUNT. IF THE RESIDENT QUALIFIES FOR A HARDSHIP DISCOUNT, THE DISCOUNT WILL BEGIN TO BE DEDUCTED FROM THE MONTHLY FEES. PART I, LINE 2: THE ORGANIZATION CAN EASILY MONITOR THE USE OF THE GRANTS TO INDIVIDUALS BECAUSE THE GRANTS ARE SIMPLY REDUCTIONS OF THE MONTHLY FEES AND ENTRANCE FEES THAT THE RESIDENTS WOULD OWE IF THE HARDSHIP ASSISTANCE WAS NOT GRANTED. THE GRANT TO THE LIFESPACE FOUNDATION IS A TRANSFER TO A RELATED AFFILIATE. THE USE OF FUNDS ARE MONITORED DURING THE FINANCIAL REPORTING PROCESS AS BOTH AFFILIATES SHARE A COMMON BOARD OF DIRECTORS AND MANAGEMENT TEAM. PART III, COLUMN (B): THE RECEIVING A HARDSHIP WERE PULLED FROM POINT CLICK CARE AND COUNT PERFORMED. X X X X X 1 0 0 0 0 0 0 0 0 JESSE JANTZEN PRESIDENT & CEO 712577 0 515666 0 144657 0 30250 0 12582 0 1415732 0 0 0 NICHOLAS HARSHFIELD CHIEF FINANCIAL OFFICER 443305 0 263761 0 245022 0 46916 0 8672 0 1007676 0 0 0 NIKKI KRESSE CHIEF PEOPLE & COMMUNICATIONS OFFICE 343464 0 301724 0 72688 0 30182 0 10411 0 758469 0 0 0 MICHAEL ROACH CHIEF STRATEGY OFFICER 339946 0 193781 0 40823 0 0 0 0 0 574550 0 0 0 RUSSELL MAUK VICE PRESIDENT DESIGN & CONSTRUCTION 290700 0 116549 0 74454 0 33273 0 11374 0 526350 0 0 0 BRIAN ROBBINS CHIEF OPERATING OFFICER 387304 0 0 0 98495 0 30946 0 7930 0 524675 0 0 0 SARA HAMM CHIEF CLINICAL & PUBLIC HEALTH OFFIC 197924 0 147971 0 151203 0 19400 0 3511 0 520009 0 0 0 JOSEPH GORMAN GENERAL COUNSEL 334402 0 99710 0 42793 0 31250 0 11222 0 519377 0 0 0 KENNETH POINSETTE CHIEF INFORMATION OFFICER (7/2023) 144182 0 109390 0 162452 0 29761 0 22817 0 468602 0 0 0 TRACEY CROWNOVER VICE PRESIDENT PROCESS & SYSTEM OPTI 247224 0 80308 0 49656 0 30250 0 12454 0 419892 0 0 0 RICK OROS VICE PRESIDENT HEALTHCARE OPERATIONS 244046 0 102324 0 54154 0 13302 0 5966 0 419792 0 0 0 MARY ANN GILLETTE VICE PRESIDENT SALES 270586 0 78902 0 19840 0 31512 0 7038 0 407878 0 0 0 DANA SMITH CHIEF MARKETING & EXPERIENCE OFFICER 212093 0 103570 0 29726 0 24134 0 10397 0 379920 0 0 0 JAMES HORSMAN EXECUTIVE DIRECTOR 200235 0 63965 0 49848 0 45405 0 10776 0 370229 0 0 0 IAN MARSHALL VICE PRESIDENT OF ORGANIZATION DEVEL 204140 0 69778 0 38623 0 28824 0 6840 0 348205 0 0 0 ANDREW KAZMIERCZAK VICE PRESIDENT REGIONAL OPERATIONS 230451 0 25559 0 43346 0 34440 0 11548 0 345344 0 0 0 ERIN POPE SENIOR VICE PRESIDENT CHIEF COMPLIAN 252922 0 48267 0 18136 0 17776 0 4613 0 341714 0 0 0 NATALIE NGUYEN SENIOR VICE PRESIDENT 251901 0 32500 0 27308 0 19250 0 10499 0 341458 0 0 0 KY MOODY EXECUTIVE DIRECTOR 204010 0 40258 0 52452 0 17948 0 9565 0 324233 0 0 0 MEGHAN ZIEGELMEYER VICE PRESIDENT HEALTHCARE SALES & MA 189066 0 60343 0 27177 0 20376 0 5273 0 302235 0 0 0 BRYAN WELTY EXECUTIVE DIRECTOR 167249 0 45000 0 56903 0 22794 0 7047 0 298993 0 0 0 ZACHARY JACOBSEN VICE PRESIDENT REGIONAL OPERATIONS 238187 0 0 0 17339 0 9501 0 2597 0 267624 0 0 0 PART I, LINE 4A NAME: IAN MARSHALL, DESCRIPTION: SEVERANCE, CURRENT YEAR AMOUNT: $8,517. PLAN DESCRIPTION: SEVERANCE NAME: KENNETH POINSETTE, DESCRIPTION: SEVERANCE, CURRENT YEAR AMOUNT: $134,170. PLAN DESCRIPTION: SEVERANCE & COBRA REIMBURSEMENT NAME: SARA E. HAMM, DESCRIPTION: SEVERANCE & 457F DISTRIBUTION, CURRENT YEAR AMOUNT: $149,346. PLAN DESCRIPTION: SEVERANCE & 457F DISTRIBUTION A KANSAS DEVELOPMENT FINANCE AUTHORITY 481066589 2014-08-13 5485000 REFUND PRIOR ISSUE (8/23/13) 0 0 0 B ILLINOIS FINANCE AUTHORITY 861091967 45203HT28 2015-03-25 38167219 CONSTRUCTION OF FACILITY & REFUND PRIOR ISSUES (5/19/99 10/23/03 & 2/20/13) 0 0 0 C PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY 521297506 696507UA8 2015-03-25 47992621 REFUND PRIOR ISSUES (11/28/07 & 2/20/13) 0 0 0 D IOWA FINANCE AUTHORITY 521699886 46246K3P5 2016-11-22 52715703 RENOVATE FACILITIES 0 0 0 A 4823028 5485000 5485000 2003 1 0 1 1 B 9645000 38204843 2378274 687038 18737148 16830399 2016 1 0 1 1 C 9245000 48699445 3448639 70475 858282 46624107 2017 1 1 1 1 D 53535667 4198088 4802507 1052101 43482972 0 0 1 1 A 0 1 0 0 0.00300 0.00000 0.00300 0 0 1 B 0 1 0 0 0.00300 0.00000 0.00300 0 0 1 C 0 1 0 0 0.00300 0.00000 0.00300 0 0 1 D 0 1 0 0 0.00300 0.00000 0.00300 0 0 1 A 0 0 1 1 1 0 0 0 1 B 0 0 1 1 0 0 0 0 1 C 0 0 1 1 0 0 0 0 1 D 0 0 0 1 0 0 0 0 1 A 1 B 1 C 0 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: KANSAS DEVELOPMENT FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 09/03/2014 ISSUER NAME: ILLINOIS FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 02/28/2020 ISSUER NAME: PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 02/28/2020 ENTITY 1, SCHEDULE K, PART II, COLUMN A, LINE 3, TOTAL PROCEEDS OF ISSUE THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN ENTITY 1, SCHEDULE K, PART 1, ROW C, COLUMN (E) DUE TO INVESTMENT EARNINGS/MARKET VALUE FLUCTUATION. ENTITY 1, SCHEDULE K, PART IV, COLUMN B, LINE 2, REBATE COMPUTATION NOTE REGARDING THE REBATE COMPUTATION 9/30/14: SINCE THE BOND PROCEEDS HAVE BEEN SPENT, A SPENDING EXCEPTION WAS MET, AND THE DEBT SERVICE FUND WAS OPERATED ON A BONA FIDE BASIS, NO FURTHER REBATE CALCULATIONS ARE NECESSARY. ENTITY 1, SCHEDULE K, PART II, COLUMN C, LINE 3, TOTAL PROCEEDS OF ISSUE THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE ENTITY 1, SCHEDULE K, PART 1 ROW D, COLUMN (E) DUE TO INVESTMENT EARNINGS/MARKET VALUE FLUCTUATION. ENTITY 1, SCHEDULE K, PART II, COLUMN C, LINE 3, TOTAL PROCEEDS OF ISSUE THE TOTAL PROCEEDS DO NOT EQUAL THE SUMMATION OF LINES 4-12 DUE TO TRANSFERRED OR REPLACEMENT PROCEEDS IN LINE 4. ENTITY 1, SCHEDULE K, PART II, COLUMN D, LINE 3, TOTAL PROCEEDS OF ISSUE THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN ENTITY 1, SCHEDULE K, PART I, ROW A, COLUMN (E) DUE TO INVESTMENT EARNINGS. ENTITY 1, SCHEDULE K, PART II, COLUMN D, LINE 3, TOTAL PROCEEDS OF ISSUE THE TOTAL PROCEEDS DO NOT EQUAL THE SUMMATION OF LINES 4-12 DUE TO TRANSFERRED OR REPLACEMENT PROCEEDS IN LINE 4. ENTITY 2, SCHEDULE K, PART II, COLUMN A, LINE 3, TOTAL PROCEEDS OF ISSUE THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN ENTITY 2, SCHEDULE K, PART I, ROW A, COLUMN (E) DUE TO INVESTMENT EARNINGS/MARKET VALUE FLUCTUATION. ENTITY 2, SCHEDULE K, PART II, COLUMN B, LINE 3, TOTAL PROCEEDS OF ISSUE THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN ENTITY 2, SCHEDULE K, PART I, ROW B, COLUMN (E) DUE TO INVESTMENT EARNINGS/MARKET VALUE FLUCTUATION. ENTITY 2, SCHEDULE K, PART II, COLUMN C, LINE 3, TOTAL PROCEEDS OF ISSUE THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN ENTITY 2, SCHEDULE K, PART I, ROW B, COLUMN (E) DUE TO INVESTMENT EARNINGS. ENTITY 2, SCHEDULE K, PART II, COLUMN D, LINE 3, TOTAL PROCEEDS OF ISSUE THE TOTAL PROCEEDS OF ISSUE DO NOT EQUAL THE SUMMATION OF LINES 4-12 DUE TO TRANSFERRED OR REPLACEMENT PROCEEDS IN LINE 4. ENTITY 3, SCHEDULE K, PART II, COLUMN A, LINE 3, TOTAL PROCEEDS OF ISSUE THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN ENTITY 3, SCHEDULE K, PART I, ROW A, COLUMN (E) DUE TO INVESTMENT EARNINGS. ENTITY 3, SCHEDULE K, PART IV, COLUMN A, LINE 2, REBATE COMPUTATION NOTE REGARDING THE 03/05/2005 REBATE COMPUTATION: SINCE THE BOND PROCEEDS HAVE BEEN SPENT, A SPENDING EXCEPTION WAS MET, AND THE DEBT SERVICE FUND WAS OPERATED ON A BONA FIDE BASIS. NO FURTHER REBATE CALCULATIONS ARE NECESSARY. ENTITY 3, SCHEDULE K, PART II, COLUMN B, LINE 3, TOTAL PROCEEDS OF ISSUE THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN ENTITY 3, SCHEDULE K, PART I, ROW B, COLUMN (E) DUE TO INVESTMENT EARNINGS/MARKET VALUE FLUCTUATION. ENTITY 3, SCHEDULE K, PART IV, COLUMN B, LINE 2, REBATE COMPUTATION NOTE REGARDING THE 12/05/2008 REBATE COMPUTATION: SINCE THE BOND PROCEEDS HAVE BEEN SPENT AND THE DEBT SERVICE FUND WAS OPERATED ON A BONA FIDE BASIS NO FUTHER REBATE CALCULATIONS WERE NECESSARY. A PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY 521297506 696507UD2 2016-11-22 24609426 RENOVATE FACILITIES 0 0 0 B IOWA FINANCE AUTHORITY 521699886 46246K4T6 2018-08-28 141806310 RENOVATE FACILITIES 0 0 0 C PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY 521297506 696507UN0 2018-08-28 32281188 RENOVATE FACILITIES 0 0 0 D IOWA FINANCE AUTHORITY 521699886 46246K6Y3 2019-11-20 54891394 RENOVATE FACILITIES 0 0 0 A 25295479 1963860 2235506 490963 20605150 0 0 1 1 B 145712909 12849228 13060331 2662656 114935361 2205332 0 0 0 1 C 33360128 3017063 2753044 645624 26817892 126505 0 0 1 1 D 55795612 2987514 876925 51758327 172846 0 0 0 1 A 0 1 0 0 0.00300 0.00000 0.00300 0 0 1 B 0 1 0 0 0.00300 0.00000 0.00300 0 0 1 C 0 1 0 0 0.00300 0.00000 0.00300 0 0 1 D 0 1 0 0 0.00300 0.00000 0.00300 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 1 0 0 0 0 0 1 1 C 0 1 0 0 0 0 0 1 1 D 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 D 1 A PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY 521297506 696507US9 2019-11-20 55279646 RENOVATE FACILITIES 0 0 0 B IOWA FINANCE AUTHORITY 521699886 46247SBP8 2021-08-31 167807223 RENOVATE FACILITIES & REFUND ISSUE (11/18/10) 0 0 0 C PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY 521297506 696507VF6 2021-08-31 19198516 RENOVATE FACILITIES & REFUND ISSUE (11/18/10) 0 0 0 D PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY 521297506 2020-11-16 85000000 RENOVATE FACILITIES 0 0 0 A 56028378 4066382 989659 44889070 6083267 0 0 0 1 B 112598143 657922 2544457 3401407 14722709 1 0 0 1 C 19148551 139292 381511 3047610 8467921 7112218 1 0 0 1 D 85000000 3652876 781128 80565996 0 0 0 1 A 0 1 0 0 0.00300 0.00000 0.00300 0 0 1 B 0 1 0 0 0.00300 0.00000 0.00300 0 0 1 C 0 1 0 0 0.00300 0.00000 0.00300 0 0 1 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 1 0 0 0 0 0 0 1 B 0 1 1 0 1 0 0 0 1 C 0 1 1 0 1 0 0 0 1 D 0 1 0 0 0 0 0 0 0 A 1 B 1 C 1 A TARRANT COUNTY CULTURAL EDUCATION FACILITIES FINANCE CORP 87638TG56 2022-07-19 53310000 TO FINANCE THE ACQUISITION, RENOVATION, AND CONSTRUCTION OF CMW FACILITIES 0 0 0 A 53310000 4665920 3900000 1050000 2600000 34993772 6100308 0 0 0 1 A 0 1 1 1 0 0.00300 0.00000 0.00300 0 0 0 A 0 1 1 0 1 0 0 0 1 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF CHAIR OF THE BOARD, THE VICE CHAIR OF THE BOARD, IMMEDIATE PAST CHAIR OF THE BOARD, AND THE CHAIR OF THE GOVERNANCE AND NOMINATING COMMITTEE. THEY CAN ACT BETWEEN MEETINGS OF THE BOARD SUBJECT TO CERTAIN LIMITATIONS. THE COMMITTEE SHALL NOT HAVE THE POWERS OF THE BOARD WITH RESPECT TO AUTHORIZING DISTRIBUTIONS; APPROVING DISSOLUTION, MERGER, OR THE SALE, PLEDGE OR TRANSFER OF ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS; ELECTING, APPOINTING, OR REMOVING DIRECTORS OR FILLING VACANCIES ON THE BOARD OF DIRECTORS OR ON ANY OF ITS COMMITTES; OR ADOPTING, AMENDING, REPEALING THE ARTICLES OF INCORPORATION OR THE BYLAWS, OR THE APPOINTMENT OR REMOVAL OFTHE PRESIDENT AND CHIEF EXECUTIVE OFFICER. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE ORGANIZATION SHALL BE LIFESPACE, INC. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT PERFORMED A THOROUGH REVIEW OF THE FORM 990. THE RISK MANAGEMENT & AUDIT COMMITTEE OF THE BOARD OF DIRECTORS REVIEWED AND APPROVED THE FORM 990 PRIOR TO FILING. ANY CONCERNS OR SUGGESTIONS IDENTIFIED BY THE RISK MANAGEMENT & AUDIT COMMITTEE WERE REPORTED TO THE FULL BOARD OF DIRECTORS. A COPY OF THE FORM 990 WAS DISTRIBUTED TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING. MEMBERS OF THE BOARD OF DIRECTORS DIRECTED ANY QUESTIONS OR CONCERNS TO THE CHIEF FINANCIAL OFFICER TO BE RESOLVED PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS OF LIFESPACE COMMUNITIES, INC. AND ALL RELATED ORGANIZATIONS MUST CONDUCT THEIR PERSONAL AFFAIRS IN SUCH A MANNER AS TO AVOID ANY POSSIBLE CONFLICTS OF INTEREST WITH DUTIES AND RESPONSIBILITIES AS OFFICERS AND MEMBERS OF THE BOARD OR DIRECTORS. ALL NEW BOARD MEMBERS AND OFFICERS ARE REQUIRED TO COMPLETE A CONFLICTS OF INTEREST STATEMENT. THIS IS REVIEWED BY THE GOVERNANCE & NOMINATING COMMITTEE OF THE BOARD OF DIRECTORS FOR APPROVAL. OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS ANNUALLY ARE REQUIRED TO COMPLETE A CONFLICTS OF INTEREST STATEMENT. THESE STATEMENTS ARE REVIEWED BY THE GOVERNANCE & NOMINATING COMMITTEE TO DETERMINE IF ANY CONFLICTS OF INTEREST EXIST PRIOR TO REAPPOINTMENT TO THE BOARD AND OFFICER POSITIONS. ANY DIRECTOR HAVING A CONFLICT OF INTEREST SHALL NOT VOTE OR USE HIS OR HER PERSONAL INFLUENCE ON THE MATTER, AND SHALL NOT BE COUNTED IN DETERMINING THE QUORUM FOR THE MEETING. THE MINUTES OF THE MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE, THE ABSTENTION FROM VOTING, AND THE QUORUM SITUATION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR DIRECTORS (INCLUDING THE OFFICER-DIRECTOR POSITIONS OF CHAIR AND VICE-CHAIR) IS REVIEWED ANNUALLY BY THE GOVERNANCE AND NOMINATING COMMITTEE. GENERALLY, AN OUTSIDE CONSULTANT IS RETAINED EVERY YEAR TO DETERMINE THE REASONABLENESS OF DIRECTOR COMPENSATION. A REPORT IS PROVIDED TO THE BOARD OF DIRECTORS BY THE CONSULTANT. THE BOARD OF DIRECTORS APPROVES THE ANNUAL COMPENSATION BASED ON THESE REVIEWS. COMPENSATION FOR EMPLOYEES WHO ARE DISQUALIFIED PERSONS UNDER INTERMEDIATE SANCTIONS REGULATION IS REVIEWED ANNUALLY BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. THE DISQUALIFIED PERSONS INCLUDE THE CEO, THE CFO, THE SVP OF OPERATIONS, AND THE SVP OF SUCCESSFUL AGING AND HEALTH SERVICES. THE COMPENSATION COMMITTEE USES AN OUTSIDE, INDEPENDENT COMPENSATION CONSULTANT AT LEAST EVERY OTHER YEAR TO DETERMINE THE REASONABLENESS OF THE DISQUALIFIED PERSONS' COMPENSATION. THE COMPENSATION CONSULTANT PROVIDES A REPORT TO THE COMPENSATION COMMITTEE OF ITS MARKET COMPETITIVENESS REVIEW, FINDINGS, AND RECOMMENDATIONS, AND A LETTER STATING ITS ASSESSMENT OF THE REASONABLENESS OF COMPENSATION. IN YEARS WHEN THE COMPENSATION COMMITTEE DOES NOT USE AN OUTSIDE CONSULTANT, IT REVIEWS SURVEY INFORMATION TO DETERMINE THE REASONABLENESS OF COMPENSATION. THE COMPENSATION COMMITTEE RECOMMENDS TO THE BOARDS, AND THE BOARD OF DIRECTORS APPROVES THE ANNUAL COMPENSATION CHANGES BASED ON THE RECOMMENDATION OF THE COMPENSATION COMMITTEE. THE SALARIES AND BENEFITS LISTED CONTAIN THE TOTAL SALARIES AND BENEFITS PAID TO EACH INDIVIDUAL THROUGH LIFESPACE COMMUNITIES, INC. AND ALL RELATED ENTITIES. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 REQUESTS FROM THIRD PARTIES FOR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE REFERRED TO THE CHIEF FINANCIAL OFFICER. ANNUAL RETURNS AND THE APPLICATION FOR EXEMPTION ARE MADE AVAILABLE FOR PUBLIC INSPECTION AND ARE PROVIDED TO INDIVIDUALS WHO REQUEST THEM. COPIES ARE PROVIDED WITHIN 30 DAYS OF A WRITTEN REQUEST OR THE SAME DAY IF REQUESTED IN PERSON. FORM 990, PART XI, LINE 9: EQUITY TRANSFER OUTSIDE OBLIGATED GROUP 893,686. EQUITY ADJUSTMENTS DUE TO MEADOW LAKE PROSPECTIVE CHANGE -4,561,287. FORM 990, PART XII, LINE 2C: THE PROCESS OF OVERSEEING THE AUDIT AND SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. 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