LIFE ENRICHING COMMUNITIES: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LIFE ENRICHING COMMUNITIES (EIN 04-3660613)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-14
- IRS object ID
- 202433199349304078
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule F
- Schedule J
- Schedule K
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-14T09:32:20-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 381357951 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLANTE & MORAN PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 S HIGH ST SUITE 100 | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43215 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043660613 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIFE ENRICHING COMMUNITIES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIFE | BusinessNameControlTxt |
| Phone | 5137193510 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6279 TRI-RIDGE BLVD 320 | AddressLine1Txt |
| City | LOVELAND | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45140 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEVIN MCDONNELL | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 5137193510 | PhoneNum |
| Signature | 2024-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMY CIMINELLO | PreparerPersonNm |
| PTIN | P00796388 | PTIN |
| Phone | 6148493000 | PhoneNum |
| Preparation | 2024-11-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SCOTT MCQUINN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6279 TRI-RIDGE BLVD 320 | AddressLine1Txt |
| City | LOVELAND | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45140 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $15,585,647 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LEC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2001 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | LIFE ENRICHING COMMUNITIES SUPPORTS THE ACTIVITIES OF RELATED 501(C)(3) ORGANIZATIONS BY PROVIDING GUIDANCE, STRATEGIC PLANNING, MANAGEMENT SERVICES AND CORPORATE INFRASTRUCTURE. CONFIDENT LIVING PROVIDES A CONTINUING CARE AT HOME PROGRAM. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 2132 | TotalEmployeeCnt |
| Total Volunteers | 17 | TotalVolunteersCnt |
| Total Gross UBI | $299,847 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $565,776 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,552,220 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,697,511 | CYProgramServiceRevenueAmt |
| PY Investment Income | $756,186 | PYInvestmentIncomeAmt |
| CY Investment Income | $509,284 | CYInvestmentIncomeAmt |
| PY Other Revenue | $58,185 | PYOtherRevenueAmt |
| CY Other Revenue | $69,076 | CYOtherRevenueAmt |
| PY Total Revenue | $10,366,591 | PYTotalRevenueAmt |
| CY Total Revenue | $10,841,647 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,041,799 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,361,721 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,813,690 | PYOtherExpensesAmt |
| CY Other Expenses | $4,111,831 | CYOtherExpensesAmt |
| PY Total Expenses | $11,855,489 | PYTotalExpensesAmt |
| CY Total Expenses | $12,473,552 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,488,898 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,631,905 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $38,419,381 | TotalAssetsBOYAmt |
| Total Assets EOY | $81,434,671 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $45,783,418 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $91,547,726 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$7,364,037 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$10,113,055 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | VISION: WE WORK FOR THE DAY WHEN EVERYONE INVOLVED IN SENIOR LIVING FINDS FULFILLMENT THROUGH: (A) LIFE WITH MEANING AND PURPOSE; (B) ENRICHING OPPORTUNITIES AND EXPERIENCES; (C) COMMUNITIES FOSTERING RELATIONSHIP AND PERPETUATING LEGACY. MISSION: WE PROVIDE EXCEPTIONAL EVERYDAY EXPERIENCES IN A CHRISTIAN COMMUNITY BY: (A) CREATING ASSOCIATE EXPERIENCES THAT SUPPORT, ENGAGE AND EMPOWER DELIVERING RESIDENT AND CUSTOMER EXPERIENCES THAT EXCEED EXPECTATIONS; (B) SETTING AND SURPASSING STANDARDS FOR QUALITY AND SAFETY; (C) GROWING CONSISTENTLY IN SERVICE AND VALUE; (D) PRODUCING EXPANDED RESOURCES TO EXTEND OUR IMPACT. VALUES: WE ARE AN EXTENDED FAMILY OF MULTIPLE GENERATIONS, BOUND TOGETHER WITH: (A) RESPECT: HONORING THE DIGNITY OF ALL PEOPLE; (B) INNOVATION: IGNITING ENTREPRENEURIAL INITIATIVE AND CREATIVE SOLUTIONS; (C) SPIRITUALITY: PURSUING OUR PURPOSE CONSISTENT WITH CHRISTIAN PRINCIPLES; (D) EXCELLENCE: STRIVING FOR EXTRAORDINARY EFFECTIVENESS AND EFFICIENCY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,221,468 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $9,130,082 | RevenueAmt |
| Desc | PROVIDE SUPPORTING SERVICES TO RELATED ORGANIZATIONS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $675,767 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $267,429 | RevenueAmt |
| Desc | CONFIDENT LIVING IS A CONTINUING CARE AT HOME PROGRAM DESIGNED TO (I) OFFER AND DELIVER VARIOUS CARE COORDINATION PROGRAMS TO OLDER ADULTS IN THEIR HOMES WITH THE OBJECTIVE OF ENABLING OLDER ADULTS TO MAINTAIN THEIR OWN LIVING ARRANGEMENTS IN THEIR HOMES FOR AS LONG AS IS SAFE AND PRACTICAL; (II) TO OFFER AND DELIVER CARE COORDINATION THROUGH MEMBERSHIP PROGRAMS THAT INCLUDE A RANGE OF SERVICES THAT ARE TYPICALLY PROVIDED TO OLDER ADULTS WHO ARE RESIDENTS OF A CONTINUING CARE RETIREMENT FACILITY (E.G., ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, HOUSEKEEPING) FOR THEIR CONVENIENCE IN THE HOME SETTING; (III) TO EXTEND THE BENEFITS UNDER THE MEMBERSHIP PROGRAMS TO OLDER ADULTS WHO FIND THAT THEY NEED TO BECOME RESIDENTS OF A CONTINUING CARE FACILITY IN ACCORDANCE WITH THE TERMS OF THEIR SELECTED PROGRAMS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $4,897,235 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 249 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 2132 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (1) | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KEVIN MCDONNELL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5137193531 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6279 TRI-RIDGE BLVD SUITE 320 | AddressLine1Txt |
| City | LOVELAND | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45140 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| SCOTT MCQUINN | ||||||||
| CEO/PRESIDENT | 29.00 | 19.00 | Yes (X) | Yes (X) | $614,164 | $0 | $414,381 | |
| JAMES BOWERSOX | ||||||||
| COO/SECRETARY | 29.00 | 19.00 | Yes (X) | Yes (X) | $447,761 | $0 | $301,144 | |
| SCOTT BEEKEN | ||||||||
| TRUSTEE/TREASURER | 3.25 | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MIKE BRANDY | ||||||||
| CHAIR | 3.25 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DOUG BURGESS | ||||||||
| TRUSTEE | 3.25 | 3.25 | Yes (X) | $0 | $0 | $0 | ||
| CARRIE COLLINS | ||||||||
| TRUSTEE | 3.25 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CELIA CONLON | ||||||||
| TRUSTEE | 3.25 | 6.00 | Yes (X) | $0 | $0 | $0 | ||
| LANCE DEBENEDICTIS | ||||||||
| TRUSTEE | 3.25 | 6.00 | Yes (X) | $0 | $0 | $0 | ||
| SANDRA EAST | ||||||||
| TRUSTEE | 3.25 | 3.25 | Yes (X) | $0 | $0 | $0 | ||
| ROBYN HILDAL | ||||||||
| TRUSTEE | 3.25 | 3.25 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT IZO | ||||||||
| TRUSTEE | 3.25 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| TOM KAHLE | ||||||||
| TRUSTEE | 3.25 | 10.25 | Yes (X) | $0 | $0 | $0 | ||
| MARK PALMER | ||||||||
| TRUSTEE | 3.25 | 6.00 | Yes (X) | $0 | $0 | $0 | ||
| PHILLIP PRESENT | ||||||||
| TRUSTEE | 3.25 | 7.25 | Yes (X) | $0 | $0 | $0 | ||
| MARY ANN SHORT | ||||||||
| TRUSTEE | 3.25 | 6.00 | Yes (X) | $0 | $0 | $0 | ||
| JOSEPH THORPE | ||||||||
| TRUSTEE | 3.25 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| TODD ANDERSON | ||||||||
| TRUSTEE | 3.25 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LARRY BRUESHABER | ||||||||
| TRUSTEE | 3.25 | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| RON BESHEAR | ||||||||
| TRUSTEE | 3.25 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KEVIN MCDONNELL | ||||||||
| CFO/TREASURER | 29.00 | 19.00 | Yes (X) | $275,359 | $0 | $185,604 | ||
| MARGARET CARMANY | ||||||||
| VP ORGANIZATIONAL DEV/CLO | 40.00 | 0.00 | $285,559 | $0 | $70,289 | Yes (X) | ||
| TIMOTHY GRIMES | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | 0.00 | $261,039 | $0 | $76,892 | Yes (X) | ||
| KEN MCDONALD | ||||||||
| DIRECTOR OF FINANCE | 40.00 | 0.00 | $170,572 | $0 | $74,104 | Yes (X) | ||
| LA'TASHA GOODWIN | ||||||||
| SR. DIRECTOR/SALES | 15.00 | 25.00 | $172,982 | $0 | $75,126 | Yes (X) | ||
| PAULA BOURNE | ||||||||
| REGINAL DIRECTOR OF OPERATIONS | 11.00 | 29.00 | $180,538 | $0 | $75,198 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,407,974 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,272,738 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 37 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| OMNIA 360 FACILITY SOLUTIONS LLC | |||||
| 1201 GLENDALE MILFORD RD | CINCINNATI | OH | 45215 | MAINTENANCE SERVICES | $9,052,734 |
| RIDGE STONE GENERAL CONTRACTOR | |||||
| 7015 LIGHTHOUSE WAY | PERRYSBURG | OH | 14183 | CONSTRUCTION SERVICES | $6,007,101 |
| MORRISON COMMUNITY LIVING | |||||
| 400 NORTHRIDGE RD STE 600 | ATLANTA | GA | 30350 | DINING SERVICES | $3,930,567 |
| AVENTUS DEVELOPMENT GROUP | |||||
| 963 HILL ST | CINCINNATI | OH | 45202 | CONSTRUCTION SERVICES | $3,208,385 |
| K2M DESIGN | |||||
| PO BOX 33776 | DETROIT | MI | 13685 | ARCHITECTURE SERVICES | $1,065,955 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 42 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $565,776 | GovernmentGrantsAmt |
| Total Contributions | $565,776 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MANAGEMENT FEES | 561000 | $9,474,681 | $9,174,681 | $300,000 |
| MEMBERSHIP FEES | 561000 | $222,830 | $222,830 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,697,511 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $510,966 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$153 | UnrelatedBusinessRevenueAmt |
| Exclusion | $511,119 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,742,318 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,744,000 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$1,682 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,682 | TotalRevenueColumnAmt |
| Exclusion | -$1,682 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | VENDOR REBATES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $69,076 | TotalRevenueColumnAmt |
| Exclusion | $69,076 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $69,076 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,841,647 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,397,511 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $299,847 | UnrelatedBusinessRevenueAmt |
| Exclusion | $578,513 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,767,198 | TotalAmt |
| Management And General | $1,767,198 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,138,120 | TotalAmt |
| Program Services | $1,141,511 | ProgramServicesAmt |
| Management And General | $3,996,609 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $525,966 | TotalAmt |
| Program Services | $440,929 | ProgramServicesAmt |
| Management And General | $85,037 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $494,296 | TotalAmt |
| Program Services | $451,311 | ProgramServicesAmt |
| Management And General | $42,985 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $436,141 | TotalAmt |
| Program Services | $365,627 | ProgramServicesAmt |
| Management And General | $70,514 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $429,119 | TotalAmt |
| Program Services | $429,119 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,339 | TotalAmt |
| Program Services | $150 | ProgramServicesAmt |
| Management And General | $107,189 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,334 | TotalAmt |
| Management And General | $113,334 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,256 | TotalAmt |
| Management And General | $27,256 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $442,758 | TotalAmt |
| Program Services | $32,612 | ProgramServicesAmt |
| Management And General | $410,146 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,303 | TotalAmt |
| Program Services | $14,846 | ProgramServicesAmt |
| Management And General | $119,457 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $391,105 | TotalAmt |
| Program Services | $85,794 | ProgramServicesAmt |
| Management And General | $305,311 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $163,681 | TotalAmt |
| Program Services | $3,000 | ProgramServicesAmt |
| Management And General | $160,681 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,046 | TotalAmt |
| Program Services | $21,600 | ProgramServicesAmt |
| Management And General | $144,446 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,217 | TotalAmt |
| Program Services | $4,479 | ProgramServicesAmt |
| Management And General | $117,738 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,357 | TotalAmt |
| Program Services | $1,463 | ProgramServicesAmt |
| Management And General | $26,894 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $709,061 | TotalAmt |
| Program Services | $709,061 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,490 | TotalAmt |
| Program Services | $166,490 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $939,605 | TotalAmt |
| Program Services | $939,605 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FUTURE SERVICE OBLIGATI | $87,552 | $87,552 | |
| DUES & LICENSES | $72,325 | $308 | $72,017 |
| INCOME TAX | $8,795 | $8,795 | |
| FRANCHISE TAXES | $710 | $710 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,778 | TotalAmt |
| Program Services | $1,778 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,473,552 | TotalAmt |
| Program Services | $4,897,235 | ProgramServicesAmt |
| Management And General | $7,576,317 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,630 | BOYAmt |
| EOY | $25,228 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,493,055 | BOYAmt |
| EOY | $848,743 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $642,820 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $526,536 | BOYAmt |
| EOY | $285,116 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,729,532 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,059,741 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $968,623 | BOYAmt |
| EOY | $669,791 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,216,350 | BOYAmt |
| EOY | $23,919,619 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,892 | BOYAmt |
| EOY | $39,892 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,100,295 | BOYAmt |
| EOY | $55,003,462 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,419,381 | BOYAmt |
| EOY | $81,434,671 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,563,557 | BOYAmt |
| EOY | $10,243,731 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,356,233 | BOYAmt |
| EOY | $73,371,752 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,720,000 | BOYAmt |
| EOY | $4,720,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,143,628 | BOYAmt |
| EOY | $3,212,243 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,783,418 | BOYAmt |
| EOY | $91,547,726 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$7,364,037 | BOYAmt |
| EOY | -$10,113,055 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$7,364,037 | BOYAmt |
| EOY | -$10,113,055 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,419,381 | BOYAmt |
| EOY | $81,434,671 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,631,905 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,162,887 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$2,280,000 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type3 Func Int | Yes (X) | SupportingOrgType3FuncIntInd |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Supported Organizations | 10 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp (10 entries)
| EINEIN | Organization TypeOrganizationTypeCd | Governing Document ListedGoverningDocumentListedInd | SupportSupportAmt | Other SupportOtherSupportAmt |
|---|---|---|---|---|
| TWIN TOWERS | ||||
| 310536677 | 10 | Yes (1) | $0 | $0 |
| TWIN LAKES | ||||
| 311708926 | 10 | Yes (1) | $0 | $0 |
| LUTHERAN HOME | ||||
| 340742692 | 10 | Yes (1) | $0 | $0 |
| LUTHER HOUSE | ||||
| 341026426 | 10 | Yes (1) | $0 | $0 |
| WESLEY GLEN RETIREMENT COMMUNITY LLC | ||||
| 852687288 | 10 | Yes (1) | $0 | $0 |
| WESLEY RIDGE RESIDENCE CORP | ||||
| 311595342 | 10 | Yes (1) | $0 | $0 |
| WESLEY WOODS AT NEW ALBANY LLC | ||||
| 474479239 | 10 | Yes (1) | $0 | $0 |
| WESLEY HOSPICE | ||||
| 271188840 | 10 | Yes (1) | $0 | $0 |
| WESLEY GLEN INC | ||||
| 310738614 | 10 | Yes (1) | $0 | $0 |
| WESLEY RIDGE | ||||
| 311461485 | 10 | Yes (1) | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 10 | SupportedOrganizationsTotalCnt |
| Support Sum | $0 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timely Provided Documents | Yes (1) | TimelyProvidedDocumentsInd |
| Officers Close Relationship | Yes (1) | OfficersCloseRelationshipInd |
| Supported Org Voice Investment | Yes (1) | SupportedOrgVoiceInvestmentInd |
Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Parent Supported Org | Yes (X) | ParentSupportedOrgInd |
| Appoint Elect Majority Officer | Yes (1) | AppointElectMajorityOfficerInd |
| Exercise Direction Policies | Yes (1) | ExerciseDirectionPoliciesInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 12G: | ALL FINANCE, HUMAN RESOURCES, INFORMATION TECHNOLOGY, PURCHASING AND MARKETING SERVICES FOR ALL RELATED ENTITIES WERE PROVIDED BY LIFE ENRICHING COMMUNITIES. CAPITAL PROJECTS, FACILITIES MANAGEMENT OVERSIGHT, RISK MANAGEMENT AND HEALTHCARE/CLINICAL OVERSIGHT WERE ALSO PROVIDED AS WELL AS STRATEGIC AND FINANCIAL LEADERSHIP. |
| PART IV, SECTION D, LINE 3: | THE PRESIDENT OF EACH SUPPORTED ORGANIZATION IS ELECTED ANNUALLY AND IS THE PRESIDENT OF LIFE ENRICHING COMMUNITIES (SUPPORTING ORGANIZATION). THE MAJORITY OF THE BOARDS OF THE SUPPORTED ORGANIZATIONS SERVE ON LIFE ENRICHING COMMUNITY'S BOARD. |
| PART IV, SECTION E, LINE 3A: | ARTICLE V OF THE AMENDED AND RESTATED ARTICLES OF INCORPORATION FOR BOTH TWIN TOWERS AND TWIN LAKES STATES "THE SOLE MEMBER OF THE CORPORATION SHALL BE LIFE ENRICHING COMMUNITIES ("MEMBER")... ALL TRUSTEES SHALL FROM TIME TO TIME BE NOMINATED AND ELECTED BY THE MEMBER." ARTICLE V OF THE AMENDED AND RESTATED ARTICLES OF INCORPORATION FOR BOTH LUTHERAN HOME AND LUTHER HOUSE STATES "THE SOLE MEMBER OF THE CORPORATION SHALL BE LEC-CONCORD RESERVE HOLDING CO. LLC, [A DISREGARDED ENTITY OF LIFE ENRICHING COMMUNITIES]...THE TRUSTEES SHALL FROM TIME TO TIME BE NOMINATED AND ELECTED BY THE MEMBER. |
| PART IV, SECTION E, LINE 3B: | LIFE ENRICHING COMMUNITIES' PURPOSE CLAUSE INCLUDES "THE PURPOSES AND FUNCTIONS BY THE CORPORATION FOR THE SUPPORTED ORGANIZATIONS INCLUDE, BUT ARE NOT LIMITED TO, (I) PROVIDING NECESSARY GUIDANCE, (II) PROVIDING STRATEGIC PLANNING, MANAGEMENT SERVICES AND CORPORATE INFRASTRUCTURE...THE SUPPORTING ORGANIZATIONS INCLUDE BUT ARE NOT LIMITED TO, (I) TWIN TOWERS, AN OHIO NONPROFIT CORPORATION, (II) TWIN LAKES, AN OHIO NONPROFIT CORPORATION, (III) LUTHERAN HOME, AN OHIO NONPROFIT CORPORATION, (IV) LUTHER HOUSE, AN OHIO NONPROFIT CORPORATION..." ADDITIONALLY, THE CEO, COO, AND CFO OF LIFE ENRICHING COMMUNITIES ARE ALSO THE CEO, COO, AND CFO FOR TWIN TOWERS, TWIN LAKES, LUTHERAN HOME, LUTHER HOUSE, METHODIST RETIREMENT CENTER OF CENTRAL OHIO, WESLEY RIDGE RESIDENCE CORP., WESLEY RIDGE INC., WESLEY GLEN INC., WESLEY HOSPICE, WESLEY GLEN HEALTH SERVICES CORP., WESLEY GLEN RETIREMENT COMMUNITY, AND WESLEY WOODS AT NEW ALBANY, AND AS SUCH, THEY EXERCISED A SUBSTANTIAL DEGREE OF DIRECTION OVER POLICIES, PROGRAMS AND ACTIVITIES OF EACH SUPPORTED ORGANIZATION. THE EXECUTIVE DIRECTORS OF EACH SUPPORTED ORGANIZATION REPORT TO THE COO. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,264,087 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,005,947 | DepreciationAmt |
| Book Value | $258,140 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $465,445 | OtherCostOrOtherBasisAmt |
| Depreciation | $53,794 | DepreciationAmt |
| Book Value | $411,651 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $669,791 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (6 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| FUNDED RETIREMENT | $40,503,747 |
| DEFERRED BOND ISSUANCE COSTS | $4,781,297 |
| ESCROWED DEBT | $1,211,821 |
| RIGHT TO USE ASSET | $378,246 |
| DUE TO AFFILIATES | $3,063,518 |
| CAP INTEREST | $5,064,833 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $55,003,462 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| RETIREMENT PLANS (403B, 457) | $2,868,438 |
| OTHER LIABILITIES | $92,718 |
| FUTURE SERVICE OBLIGATION | $251,087 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,212,243 | TotalLiabilityAmt |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|
| NORTH AMERICA | PUBLICLY-TRADED INVESTMENTS | $34,701 |
| EUROPE | PUBLICLY-TRADED INVESTMENTS | $152,187 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $186,888 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $186,888 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART IV, LINE 3: | FormAndLineReferenceDesc |
| Explanation | LIFE ENRICHING COMMUNITIES HAD AN INTEREST IN A FOREIGN CORPORATION DURING THE TAX YEAR. HOWEVER, THEY DID NOT OWN MORE THAN 10% OF ANY FOREIGN CORPORATION NOR DID THEY OWN AN INTEREST IN A CAPTIVE INSURANCE COMPANY. THEREFORE, FORM 5471 IS NOT REQUIRED TO BE FILED. ALL INVESTMENTS ARE MEASURED UNDER THE FAIR VALUE ACCOUNTING METHOD. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SCOTT MCQUINN | ||||||||||||||
| CEO/PRESIDENT | $395,449 | $0 | $216,995 | $0 | $1,720 | $0 | $381,423 | $0 | $32,958 | $0 | $1,028,545 | $0 | $216,995 | $0 |
| JAMES BOWERSOX | ||||||||||||||
| COO/SECRETARY | $292,717 | $0 | $152,868 | $0 | $2,176 | $0 | $272,674 | $0 | $28,470 | $0 | $748,905 | $0 | $152,868 | $0 |
| KEVIN MCDONNELL | ||||||||||||||
| CFO/TREASURER | $245,581 | $0 | $29,480 | $0 | $298 | $0 | $183,868 | $0 | $1,736 | $0 | $460,963 | $0 | $29,480 | $0 |
| MARGARET CARMANY | ||||||||||||||
| VP ORGANIZATIONAL DEV/CLO | $251,619 | $0 | $32,630 | $0 | $1,310 | $0 | $55,710 | $0 | $14,579 | $0 | $355,848 | $0 | $32,630 | $0 |
| TIMOTHY GRIMES | ||||||||||||||
| EXECUTIVE DIRECTOR | $216,339 | $0 | $43,847 | $0 | $853 | $0 | $46,067 | $0 | $30,825 | $0 | $337,931 | $0 | $43,847 | $0 |
| PAULA BOURNE | ||||||||||||||
| REGINAL DIRECTOR OF OPERATIONS | $159,136 | $0 | $20,990 | $0 | $412 | $0 | $45,338 | $0 | $29,860 | $0 | $255,736 | $0 | $22,990 | $0 |
| LA'TASHA GOODWIN | ||||||||||||||
| SR. DIRECTOR/SALES | $148,321 | $0 | $24,237 | $0 | $424 | $0 | $43,023 | $0 | $32,103 | $0 | $248,108 | $0 | $24,237 | $0 |
| KEN MCDONALD | ||||||||||||||
| DIRECTOR OF FINANCE | $145,425 | $0 | $24,353 | $0 | $794 | $0 | $40,966 | $0 | $33,138 | $0 | $244,676 | $0 | $24,353 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 4B | EFFECTIVE JANUARY 1, 2018, THE EXECUTIVE COMMITTEE OF THE BOARD APPROVED A COMPENSATION ARRANGEMENT TO PROVIDE RETENTION OF KEY EMPLOYEES, NAMELY THE CEO AND COO, AND TO PROVIDE THEM WITH SUPPLEMENTAL RETIREMENT BENEFITS. THE BOARD DETERMINES ANNUALLY THE AMOUNT TO BE CONTRIBUTED TO THE PLAN AND THE EXECUTIVE HAS A NONFORFEITABLE RIGHT TO 100% OF THIS CONTRIBUTION ON THE 4TH ANNIVERSARY OF THE DECEMBER 31ST OF SUCH PLAN YEAR. NO AMOUNTS WERE PAID IN 2023. |
| PART I, LINE 7 | AS INDICATED IN SCHEDULE J, PART II, MEMBERS OF THE MANAGEMENT TEAM RECEIVE A BONUS BASED ON THEIR PERFORMANCE AND THE FINANCIAL RESULTS OF THE ORGANIZATION. THESE BONUSES WERE APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD. THERE IS ALSO A LONG-TERM INCENTIVE PLAN IN WHICH THE CEO AND COO PARTICIPATE WHICH AWARDS ADDITIONAL COMPENSATION BASED ON THE ACCOMPLISHMENT OF KEY LONG-TERM OPERATIONAL INTIATIVES AND/OR STRATEGIC GOALS. AN AWARD OF $37,853 WAS PAID TO SCOTT MCQUINN AND $26,647 WAS PAID TO JAMES BOWERSOX ON DECEMBER 31,2023. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| HAMILTON CTY OH (HOSPITAL COMMISSION) | ||||||||
| A | 316000063 | 40727RBE7 | 2012-11-15 | $28,210,634 | SEE PART VI | 0 | 0 | 0 |
| HAMILTON CTY OH (HOSPITAL COMMISSION) | ||||||||
| B | 316000063 | 40727RBU1 | 2016-10-05 | $158,221,297 | SEE PART VI | 0 | 0 | 0 |
| HAMILTON CTY OH (HOSPITAL COMMISSION) | ||||||||
| C | 316000063 | 40727RCA4 | 2017-07-12 | $18,410,707 | SEE PART VI | 0 | 0 | 0 |
| CITY OF WESTLAKE OH | ||||||||
| D | 346003057 | 960475AA9 | 2021-02-19 | $47,675,000 | SEE PART VI | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $4,175,000 | $31,605,460 | $1,688,952 | $598,595 | $564,213 | $1,867,885 | $26,885,816 | 2013 | Yes (1) | 0 | Yes (1) | Yes (1) |
| B | $10,130,000 | $167,535,466 | $8,621,303 | $6,530,523 | $2,373,582 | $57,619,338 | $92,390,720 | 2021 | Yes (1) | 0 | Yes (1) | Yes (1) |
| C | $1,150,000 | $18,917,329 | $1,090,346 | $1,703,453 | $368,214 | $15,691,921 | $63,395 | 2022 | 0 | 0 | Yes (1) | Yes (1) |
| D | $47,778,079 | $2,918,284 | $953,500 | $43,709,960 | $196,336 | 2021 | 0 | 0 | Yes (1) | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | 0 |
| C | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | 0 |
| D | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | 0 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) |
| C | 0 | 0 | 0 | Yes (1) | 0 | 0 | 0 | Yes (1) | Yes (1) |
| D | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
| C | Yes (1) |
| D | Yes (1) |
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| DATE REBATE COMPUTATION PERFORMED | ISSUER NAME: HAMILTON CTY, OH (HOSPITAL COMMISSION) DATE THE REBATE COMPUTATION WAS PERFORMED: 10/31/2022 ISSUER NAME: HAMILTON CTY, OH (HOSPITAL COMMISSION) DATE THE REBATE COMPUTATION WAS PERFORMED: 09/28/2021 ISSUER NAME: HAMILTON CTY, OH (HOSPITAL COMMISSION) DATE THE REBATE COMPUTATION WAS PERFORMED: 07/06/2022 |
| PT I-A COL (F): DESCRIPTION OF PURPOSE: | TO REFUND PRIOR BOND ISSUES DATED 12/1/2006 AND 7/13/2011; (2) TO FUND CONSTRUCTION OF ADDITIONAL SENIOR LIVING ACCOMMODATIONS AND COMMON SPACE AS WELL AS RENOVATIONS AT TWIN LAKES; AND (3)TO FUND CAPITAL ASSETS AT TWIN LAKES AND TWIN TOWERS. |
| PT I-B COL (F): DESCRIPTION OF PURPOSE: | TO REFUND PRIOR BOND ISSUES DATED 12/1/2006 AND 7/13/2011; (2) TO FUND CONSTRUCTION OF ADDITIONAL SENIOR LIVING ACCOMMODATIONS AND COMMON SPACE AS WELL AS RENOVATIONS AT TWIN LAKES; AND (3) TO FUND CAPITAL ASSETS AT TWIN LAKES AND TWIN TOWERS. |
| PT I-C COL (F): DESCRIPTION OF PURPOSE: | TO FUND CONSTRUCTION OF ADDITIONAL SENIOR LIVING ACCOMMODATIONS AS WELL AS RENOVATIONS AT TWIN LAKES AND TWIN TOWERS; AND TO FUND CAPITAL ASSETS AT TWIN LAKES AND TWIN TOWERS. |
| PT II LN 3 B: | AMOUNT INCLUDES ISSUE PRICE PLUS TRANSFERRED PROCEEDS AND INVESTMENT INCOME. |
| PT II LN 3 C: | AMOUNT INCLUDES ISSUE PRICE PLUS INVESTMENT INCOME. |
| PT II LN 3 A: | AMOUNT INCLUDES ISSUE PRICE PLUS TRANSFERRED PROCEEDS AND INVESTMENT INCOME. |
| PT II LN 3 D: | AMOUNT INCLUDES ISSUE PRICE PLUS INVESTMENT INCOME. |
| PART I-D COL (F) | DESCRIPTION OF PURPOSE: TO REFINANCE PRIOR NOTES PAYABLE, WHICH WERE USED TO FINANCE CONSTRUCTIONOF ADDITIONAL SENIOR LIVING ACCOMMODATIONS AS WELL SKILLED NURSING FACILITIES |
| PART I-F, COLUMN (F) | DESCRIPTION OF PURPOSE: TO FUND CONSTRUCTION OF ADDITIONAL SENIOR LIVING ACCOMMODATIONS AS WELL AS RENOVATIONS AT LIFE ENRICHING COMMUNITIES, TWIN LAKES AND TWIN TOWERS. |
| PART II-F, LINE 3A | AMOUNT INCLUDES ISSUE PRICE PLUS INVESTMENT INCOME. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAMILTON CTY OH (HOSPITAL COMMISSION) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 316000063 | BondIssuerEIN |
| CUSIP | 40727RCL0 | CUSIPNum |
| Bond Issued | 2023-09-27 | BondIssuedDt |
| Issue Price | $47,834,603 | IssuePriceAmt |
| Purpose | SEE PART VI | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $48,225,848 | TotalProceedsAmt |
| In Reserve Fund | $3,471,824 | InReserveFundAmt |
| Issuance Costs From Proceeds | $953,799 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $4,573,974 | CapitalExpendituresAmt |
| Unspent | $39,226,252 | UnspentAmt |
| Substantial Completion | 2026 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE ORGANIZATION'S ARTICLES WERE AMENDED AND RESTATED TO CHANGE THE MINIMUM AGE FROM 62 TO 55. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FINANCE COMMITTEE REVIEWS AND APPROVES FORMS 990 AND 990-T PRIOR TO FILING. DISCUSSIONS CONCERNING FORMS 990 AND 990-T, QUESTIONS AND ANSWERS ARE DOCUMENTED CONTEMPORANEOUSLY IN THE MINUTES OF THE FINANCE COMMITTEE MEETING. ADDITIONALLY, COPIES OF FORMS 990 AND 990-T WERE MADE AVAILABLE TO THE BOARD OF TRUSTEES PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | OFFICERS AND TRUSTEES ARE REQUIRED TO REPORT ANY CONFLICTS OR POTENTIAL CONFLICTS OF INTEREST AT LEAST ONCE A YEAR. A QUESTIONNAIRE IS COMPLETED, SIGNED AND DATED BY THE PERSON COMPLETING THE QUESTIONNAIRE. THE RESULTS ARE COMPILED INTO A SINGLE DOCUMENT AND REVIEWED BY SENIOR MANAGEMENT AND ARE DISTRIBUTED TO THE PERSONS APPROVING ACCOUNTS PAYABLE AND SIGNING CHECKS. CONFLICTS OF INTEREST ARE MONITORED BY SENIOR MANAGEMENT TO ENSURE THAT THOSE WITH CONFLICTS DO NOT VOTE ON MATTERS WHERE THEY HAVE A CONFLICT OF INTEREST. AS PART OF THE ONBOARDING PROCESS OF NEW OFFICERS AND TRUSTEES, ANY POTENTIAL CONFLICTS OF INTEREST ARE IDENTIFIED. ANY OTHER CONFLICTS THAT ARISE DURING THE YEAR ARE COMMUNICATED VERBALLY AND IF ANY ARE IDENTIFIED, THIS INFORMATION IS SHARED. |
| FORM 990, PART VI, SECTION B, LINE 15 | LINE 15A: TOTAL CASH COMPENSATION, INCLUSIVE OF BASE PAY, VARIABLE COMPENSATION, RETIREMENT CONTRIBUTIONS AND BENEFITS FOR APPLICABLE POSITIONS IS COMPARED TO DATA CONTAINED IN THE LEADING AGE-CEMO SENIOR LIVING COMPENSATION SURVEY (A NATIONAL INDUSTRY ORGANIZATION). COMPENSATION BANDS FOR EACH APPLICABLE POSITION WERE ALSO ESTABLISHED BASED ON THE SURVEY DATA. THE EXECUTIVE COMMITTEE OF LIFE ENRICHING COMMUNITIES BOARD REVIEWS AND APPROVES VARIOUS ELEMENTS OF EXECUTIVE COMPENSATION BASED ON AND AS REQUIRED BY THE ORGANIZATION'S EXECUTIVE COMPENSATION POLICY AND THE EXECUTIVE INCENTIVE PLAN. SPECIFICALLY, THE CEO'S COMPENSATION IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF LIFE ENRICHING COMMUNITIES' BOARD. LINE 15B: COMPENSATION FOR OTHER EXECUTIVE TEAM MEMBERS ARE DETERMINED BY THE CEO WITH RECOMMENDATIONS REVIEWED BY THE EXECUTIVE COMMITTEE OF LIFE ENRICHING COMMUNITIES' BOARD. THESE APPROVALS WERE CONTEMPORANEOUSLY DOCUMENTED IN THE COMMITTEE MEETING MINUTES AND APPROVED BY THE BOARD. THIS PROCESS WAS LAST UNDERTAKEN IN 2023. |
| FORM 990, PART VI, SECTION C, LINE 19 | LIFE ENRICHING COMMUNITIES MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON WRITTEN REQUEST. THE ORGANIZATION'S CONDENSED FINANCIAL STATEMENTS ARE PUBLISHED IN ITS ANNUAL REPORT ON ITS WEBSITE. THE ANNUAL REPORT IS DISTRIBUTED TO FRIENDS, FAMILY MEMBERS, BUSINESS PARTNERS AND CONTRIBUTORS. |
| FORM 990, PART XI, LINE 9: | EQUITY TRANSFER TO/FROM AFFILIATE -2,500,000. PRIOR PERIOD ADJUSTMENT - MANAGEMENT FEES 220,000. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| OB WILSON LLC | |||||||||
| 6279 TRI-RIDGE BLVD SUITE 320 | LOVELAND | OH | 45140 | 263876446 | HOLDING COMPANY, FORMED IN 2008 | OH | $0 | $0 | LIFE ENRICHING COMMUNITIES |
| HC WEAKLEY LLC | |||||||||
| 6279 TRI-RIDGE BLVD SUITE 320 | LOVELAND | OH | 45140 | 263876150 | HOLDING COMPANY, FORMED IN 2008 | OH | $376,746 | $8,979,640 | OB WILSON LLC |
| CONFIDENT LIVING LLC | |||||||||
| 6279 TRI-RIDGE BLVD SUITE 320 | LOVELAND | OH | 45140 | 811202019 | CONTINUING CARE AT HOME | OH | $283,465 | $667,664 | HC WEAKLEY LLC |
| LEC-CONCORD RESERVE HOLDING CO LLC | |||||||||
| 2116 DOVER CENTER RD | WESTLAKE | OH | 44145 | 844730981 | HOLDING COMPANY FORMED IN 2020 | OH | $118,209 | $5,886,251 | HC WEAKLEY LLC |
| LEC-WESLEY HOLDING CO LLC | |||||||||
| 6279 TRI-RIDGE BLVD SUITE 320 | LOVELAND | OH | 45140 | 874086437 | HOLDING COMPANY FORMED IN 2022 | OH | $0 | $0 | HC WEAKLEY LLC |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (12 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| LIFE ENRICHING COMMUNTIES FOUNDATION | ||||||||||
| 6279 TRI-RIDGE BLVD SUITE 340 | LOVELAND | OH | 45140 | 061708088 | SEE PART VII | OH | 501(C)(3) | LINE 12B, II | LIFE ENRICHING COMMUNITIES | Yes (1) |
| TWIN TOWERS | ||||||||||
| 5343 HAMILTON AVENUE | CINCINNATI | OH | 45224 | 310536677 | SENIOR CARE AND HOUSING | OH | 501(C)(3) | LINE 10 | LIFE ENRICHING COMMUNITIES | Yes (1) |
| TWIN LAKES | ||||||||||
| 9840 MONTGOMERY ROAD | CINCINNATI | OH | 45242 | 311708926 | SENIOR CARE AND HOUSING | OH | 501(C)(3) | LINE 10 | LIFE ENRICHING COMMUNITIES | Yes (1) |
| LEC NFP | ||||||||||
| 6279 TRI-RIDGE BLVD SUITE 320 | LOVELAND | OH | 45140 | 261133673 | INACTIVE | OH | N/A | N/A | LIFE ENRICHING COMMUNITIES | Yes (1) |
| LUTHERAN HOME | ||||||||||
| 2116 DOVER CENTER RD | WESTLAKE | OH | 44145 | 340742692 | SENIOR CARE AND HOUSING | OH | 501(C)(3) | LINE 10 | LEC-CONCORD RESERVE HOLDING CO | Yes (1) |
| LUTHER HOUSE | ||||||||||
| 2116 DOVER CENTER ROAD | WESTLAKE | OH | 44145 | 341026426 | SENIOR CARE AND HOUSING | OH | 501(C)(3) | LINE 10 | LEC-CONCORD RESERVE HOLDING CO | Yes (1) |
| WESLEY GLEN INC | ||||||||||
| 5155 N HIGH STREET | COLUMBUS | OH | 43214 | 310738614 | SENIOR CARE AND HOUSING | OH | 501(C)(3) | LINE 10 | METHODIST RETIREMENT CENTER OF CENTRAL OHIO | Yes (1) |
| WESLEY RIDGE INC | ||||||||||
| 5155 N HIGH STREET | COLUMBUS | OH | 43214 | 311461485 | SENIOR CARE AND HOUSING | OH | 501(C)(3) | LINE 10 | METHODIST RETIREMENT CENTER OF CENTRAL OHIO | Yes (1) |
| WESLEY GLEN HEALTH SERVICES CORP | ||||||||||
| 5155 N HIGH STREET | COLUMBUS | OH | 43214 | 311614458 | SENIOR CARE AND HOUSING | OH | 501(C)(3) | LINE 12B, II | METHODIST RETIREMENT CENTER OF CENTRAL OHIO | Yes (1) |
| WESLEY RIDGE RESIDENCE CORP | ||||||||||
| 5155 N HIGH STREET | COLUMBUS | OH | 43214 | 311595342 | SENIOR CARE AND HOUSING | OH | 501(C)(3) | LINE 10 | METHODIST RETIREMENT CENTER OF CENTRAL OHIO | Yes (1) |
| WESLEY HOSPICE SERVICES | ||||||||||
| 5155 N HIGH STREET | COLUMBUS | OH | 43214 | 271188840 | HOSPICE | OH | 501(C)(3) | LINE 10 | METHODIST RETIREMENT CENTER OF CENTRAL OHIO | Yes (1) |
| METHODIST RETIREMENT CENTER OF CENTRAL OHIO | ||||||||||
| 5155 N HIGH STREET | COLUMBUS | OH | 43214 | 310711146 | SENIOR CARE AND HOUSING | OH | 501(C)(3) | LINE 12B, II | LEC-WESLEY HOLDING CO LLC | Yes (1) |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SENIOR PHARMACY SERVICES LTD | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 34099 MELINZ PRKWAY UNIT J | AddressLine1Txt |
| City | EASTLAKE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44095 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 454618459 | EIN |
| Primary Activities | HEALTHCARE SERVICES | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | 0 | GeneralOrManagingPartnerInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| WHOLE-PERSON WELLNESS SOLUTIONS INC | ||||||||||||
| 6279 TRI-RIDGE BLVD SUITE 320 | LOVELAND | OH | 45140 | 261134796 | CONSULTING & EDUCATION | OH | HC WEAKLEY LLC | C | $455 | 1.00000 | Yes (1) | |
| LEC COMMUNITY SERVICES INC | ||||||||||||
| 6279 TRI-RIDGE BLVD SUITE 320 | LOVELAND | OH | 45140 | 261130747 | INVESTMENT CO. | OH | C | 0 | N/A | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (18 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| TWIN TOWERS | ||
| L | $3,072,815 | MGMT. SERVICES AGREEMENT |
| TWIN LAKES | ||
| L | $3,832,692 | MGMT. SERVICES AGREEMENT |
| TWIN TOWERS | ||
| Q | $24,324,968 | CASH TRANSACTION |
| TWIN LAKES | ||
| Q | $26,264,236 | CASH TRANSACTION |
| TWIN TOWERS | ||
| P | $4,573,974 | CASH TRANSACTION |
| LIFE ENRICHING COMMUNITIES FOUNDATION | ||
| L | $71,925 | MGMT. SERVICES AGREEMENT |
| LUTHERAN HOME | ||
| L | $273,689 | MGMT. SERVICES AGREEMENT |
| LUTHER HOUSE | ||
| Q | $3,186,189 | CASH TRANSACTION |
| LUTHERAN HOME | ||
| Q | $15,967,968 | CASH TRANSACTION |
| METHODIST RETIREMENT CENTER OF CENTRAL OHIO | ||
| L | $1,828,730 | MGMT. SERVICES AGREEMENT |
| METHODIST RETIREMENT CENTER OF CENTRAL OHIO | ||
| A | $68,545 | CASH TRANSACTION |
| METHODIST RETIREMENT CENTER OF CENTRAL OHIO | ||
| D | $5,004,795 | CASH TRANSACTION |
| LIFE ENRICHING COMMUNITIES FOUNDATION | ||
| Q | $676,527 | CASH TRANSACTION |
| METHODIST RETIREMENT CENTER OF CENTRAL OHIO | ||
| Q | $16,368,212 | CASH TRANSACTION |
| WESLEY RIDGE RESIDENCE CORP | ||
| Q | $8,030,709 | CASH TRANSACTION |
| WESLEY HOSPICE | ||
| Q | $2,357,359 | CASH TRANSACTION |
| WESLEY GLEN INC | ||
| Q | $11,151,148 | CASH TRANSACTION |
| WESLEY RIDGE | ||
| Q | $4,689,528 | CASH TRANSACTION |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE R, PART V: | A CONCENTRATION ACCOUNT IN THE NAME OF LIFE ENRICHING COMMUNITIES FOUNDATION IS USED TO SWEEP THE DAILY RESIDUAL CASH FROM THE OPERATING ACCOUNT OF TWIN TOWERS, TWIN LAKES, AND LIFE ENRICHING COMMUNITIES, RELATED TAX-EXEMPT ORGANIZATIONS. IF ADDITIONAL FUNDS ARE NEEDED TO COVER DISBURSEMENTS FROM THE ENTITY'S OPERATING ACCOUNT, THE FUNDS ARE TRANSFERRED FROM THE CONCENTRATION ACCOUNT. THE MAJORITY OF THE TRANSFERS BETWEEN THE ORGANIZATION AND LIFE ENRICHING COMMUNITIES FOUNDATION ARE THE ORGANIZATION'S TOTAL DAILY DEPOSITS AND TOTAL DAILY DISBURSEMENTS. ALL PAYROLL TRANSACTIONS AND MOST ACCOUNTS PAYABLE TRANSACTIONS WERE PROCESSED THROUGH THE ACCOUNTS OF LIFE ENRICHING COMMUNITIES. THE MAJORITY OF THE TRANSFERS BETWEEN LIFE ENRICHING COMMUNITIES AND LIFE ENRICHING COMMUNITIES FOUNDATION, TWIN TOWERS, AND TWIN LAKES ARE THESE ORGANIZATIONS' PAYROLL AND DISBURSEMENT COSTS. |
| SCHEDULE R, PART II, LINE 1B: | SUPPORTING FOUNDATION FOR TWIN TOWERS, TWIN LAKES, LUTHER HOUSE, LUTHERAN HOME, WESLEY GLEN RETIREMENT COMMUNITY, WESLEY RIDGE RESIDENCE CORP.,WESLEY WOODS AT NEW ALBANY, WESLEY HOSPICE, WESLEY GLEN, INC., AND WESLEY RIDGE. |