2024-11-14T09:32:20-06:00 2023-12-31 381357951 PLANTE & MORAN PLLC 250 S HIGH ST SUITE 100 COLUMBUS OH 43215 990 2023-01-01 043660613 LIFE ENRICHING COMMUNITIES LIFE 5137193510 6279 TRI-RIDGE BLVD 320 LOVELAND OH 45140 KEVIN MCDONNELL CFO 5137193510 2024-11-12 1 1 AMY CIMINELLO P00796388 6148493000 2024-11-12 2023 2024-10-15 13:58:12Z SCOTT MCQUINN 6279 TRI-RIDGE BLVD 320 LOVELAND OH 45140 15585647 0 X WWW.LEC.ORG X 2001 OH 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. 19 17 2132 17 299847 0 0 565776 9552220 9697511 756186 509284 58185 69076 10366591 10841647 0 0 0 0 6041799 8361721 0 0 0 5813690 4111831 11855489 12473552 -1488898 -1631905 38419381 81434671 45783418 91547726 -7364037 -10113055 X 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. 0 0 4221468 0 9130082 PROVIDE SUPPORTING SERVICES TO RELATED ORGANIZATIONS. 675767 0 267429 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. 4897235 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 249 0 1 2132 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 19 17 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 OH X KEVIN MCDONNELL 5137193531 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 SCOTT MCQUINN CEO/PRESIDENT 29.00 19.00 X X 614164 0 414381 JAMES BOWERSOX COO/SECRETARY 29.00 19.00 X X 447761 0 301144 SCOTT BEEKEN TRUSTEE/TREASURER 3.25 6.00 X X 0 0 0 MIKE BRANDY CHAIR 3.25 0.00 X 0 0 0 DOUG BURGESS TRUSTEE 3.25 3.25 X 0 0 0 CARRIE COLLINS TRUSTEE 3.25 0.00 X 0 0 0 CELIA CONLON TRUSTEE 3.25 6.00 X 0 0 0 LANCE DEBENEDICTIS TRUSTEE 3.25 6.00 X 0 0 0 SANDRA EAST TRUSTEE 3.25 3.25 X 0 0 0 ROBYN HILDAL TRUSTEE 3.25 3.25 X 0 0 0 ROBERT IZO TRUSTEE 3.25 3.00 X 0 0 0 TOM KAHLE TRUSTEE 3.25 10.25 X 0 0 0 MARK PALMER TRUSTEE 3.25 6.00 X 0 0 0 PHILLIP PRESENT TRUSTEE 3.25 7.25 X 0 0 0 MARY ANN SHORT TRUSTEE 3.25 6.00 X 0 0 0 JOSEPH THORPE TRUSTEE 3.25 2.00 X 0 0 0 TODD ANDERSON TRUSTEE 3.25 0.00 X 0 0 0 LARRY BRUESHABER TRUSTEE 3.25 10.00 X 0 0 0 RON BESHEAR TRUSTEE 3.25 1.00 X 0 0 0 KEVIN MCDONNELL CFO/TREASURER 29.00 19.00 X 275359 0 185604 MARGARET CARMANY VP ORGANIZATIONAL DEV/CLO 40.00 0.00 X 285559 0 70289 TIMOTHY GRIMES EXECUTIVE DIRECTOR 40.00 0.00 X 261039 0 76892 KEN MCDONALD DIRECTOR OF FINANCE 40.00 0.00 X 170572 0 74104 LA'TASHA GOODWIN SR. DIRECTOR/SALES 15.00 25.00 X 172982 0 75126 PAULA BOURNE REGINAL DIRECTOR OF OPERATIONS 11.00 29.00 X 180538 0 75198 2407974 0 1272738 37 0 1 0 OMNIA 360 FACILITY SOLUTIONS LLC 1201 GLENDALE MILFORD RD CINCINNATI OH 45215 MAINTENANCE SERVICES 9052734 RIDGE STONE GENERAL CONTRACTOR 7015 LIGHTHOUSE WAY PERRYSBURG OH 14183 CONSTRUCTION SERVICES 6007101 MORRISON COMMUNITY LIVING 400 NORTHRIDGE RD STE 600 ATLANTA GA 30350 DINING SERVICES 3930567 AVENTUS DEVELOPMENT GROUP 963 HILL ST CINCINNATI OH 45202 CONSTRUCTION SERVICES 3208385 K2M DESIGN PO BOX 33776 DETROIT MI 13685 ARCHITECTURE SERVICES 1065955 42 565776 565776 MANAGEMENT FEES 561000 9474681 9174681 300000 MEMBERSHIP FEES 561000 222830 222830 9697511 510966 -153 511119 4742318 4744000 -1682 -1682 -1682 VENDOR REBATES 900099 69076 69076 69076 10841647 9397511 299847 578513 1767198 1767198 5138120 1141511 3996609 525966 440929 85037 494296 451311 42985 436141 365627 70514 429119 429119 107339 150 107189 113334 113334 27256 27256 442758 32612 410146 134303 14846 119457 391105 85794 305311 163681 3000 160681 166046 21600 144446 122217 4479 117738 28357 1463 26894 709061 709061 166490 166490 939605 939605 FUTURE SERVICE OBLIGATI 87552 87552 DUES & LICENSES 72325 308 72017 INCOME TAX 8795 8795 FRANCHISE TAXES 710 710 1778 1778 12473552 4897235 7576317 0 74630 25228 1493055 848743 642820 526536 285116 2729532 2059741 968623 669791 27216350 23919619 39892 39892 8100295 55003462 38419381 81434671 8563557 10243731 19356233 73371752 8720000 4720000 9143628 3212243 45783418 91547726 X -7364037 -10113055 -7364037 -10113055 38419381 81434671 X -1631905 1162887 -2280000 X X 0 1 X 1 0 X X X 10 TWIN TOWERS 310536677 10 1 0 0 TWIN LAKES 311708926 10 1 0 0 LUTHERAN HOME 340742692 10 1 0 0 LUTHER HOUSE 341026426 10 1 0 0 WESLEY GLEN RETIREMENT COMMUNITY LLC 852687288 10 1 0 0 WESLEY RIDGE RESIDENCE CORP 311595342 10 1 0 0 WESLEY WOODS AT NEW ALBANY LLC 474479239 10 1 0 0 WESLEY HOSPICE 271188840 10 1 0 0 WESLEY GLEN INC 310738614 10 1 0 0 WESLEY RIDGE 311461485 10 1 0 0 10 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2264087 2005947 258140 465445 53794 411651 669791 FUNDED RETIREMENT 40503747 DEFERRED BOND ISSUANCE COSTS 4781297 ESCROWED DEBT 1211821 RIGHT TO USE ASSET 378246 DUE TO AFFILIATES 3063518 CAP INTEREST 5064833 55003462 RETIREMENT PLANS (403B, 457) 2868438 OTHER LIABILITIES 92718 FUTURE SERVICE OBLIGATION 251087 3212243 NORTH AMERICA PUBLICLY-TRADED INVESTMENTS 34701 EUROPE PUBLICLY-TRADED INVESTMENTS 152187 0 0 0 0 0 0 186888 0 186888 0 0 0 0 0 0 PART IV, LINE 3: 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. X X X 0 1 0 0 0 0 0 1 0 SCOTT MCQUINN CEO/PRESIDENT 395449 0 216995 0 1720 0 381423 0 32958 0 1028545 0 216995 0 JAMES BOWERSOX COO/SECRETARY 292717 0 152868 0 2176 0 272674 0 28470 0 748905 0 152868 0 KEVIN MCDONNELL CFO/TREASURER 245581 0 29480 0 298 0 183868 0 1736 0 460963 0 29480 0 MARGARET CARMANY VP ORGANIZATIONAL DEV/CLO 251619 0 32630 0 1310 0 55710 0 14579 0 355848 0 32630 0 TIMOTHY GRIMES EXECUTIVE DIRECTOR 216339 0 43847 0 853 0 46067 0 30825 0 337931 0 43847 0 PAULA BOURNE REGINAL DIRECTOR OF OPERATIONS 159136 0 20990 0 412 0 45338 0 29860 0 255736 0 22990 0 LA'TASHA GOODWIN SR. DIRECTOR/SALES 148321 0 24237 0 424 0 43023 0 32103 0 248108 0 24237 0 KEN MCDONALD DIRECTOR OF FINANCE 145425 0 24353 0 794 0 40966 0 33138 0 244676 0 24353 0 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. A HAMILTON CTY OH (HOSPITAL COMMISSION) 316000063 40727RBE7 2012-11-15 28210634 SEE PART VI 0 0 0 B HAMILTON CTY OH (HOSPITAL COMMISSION) 316000063 40727RBU1 2016-10-05 158221297 SEE PART VI 0 0 0 C HAMILTON CTY OH (HOSPITAL COMMISSION) 316000063 40727RCA4 2017-07-12 18410707 SEE PART VI 0 0 0 D CITY OF WESTLAKE OH 346003057 960475AA9 2021-02-19 47675000 SEE PART VI 0 0 0 A 4175000 31605460 1688952 598595 564213 1867885 26885816 2013 1 0 1 1 B 10130000 167535466 8621303 6530523 2373582 57619338 92390720 2021 1 0 1 1 C 1150000 18917329 1090346 1703453 368214 15691921 63395 2022 0 0 1 1 D 47778079 2918284 953500 43709960 196336 2021 0 0 1 1 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 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 0 0 1 0 0 0 1 1 D 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 D 1 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. A HAMILTON CTY OH (HOSPITAL COMMISSION) 316000063 40727RCL0 2023-09-27 47834603 SEE PART VI 0 0 0 A 48225848 3471824 953799 4573974 39226252 2026 0 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 1 0 0 0 0 0 0 1 A 1 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. 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 376746 8979640 OB WILSON LLC CONFIDENT LIVING LLC 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 811202019 CONTINUING CARE AT HOME OH 283465 667664 HC WEAKLEY LLC LEC-CONCORD RESERVE HOLDING CO LLC 2116 DOVER CENTER RD WESTLAKE OH 44145 844730981 HOLDING COMPANY FORMED IN 2020 OH 118209 5886251 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 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 1 TWIN TOWERS 5343 HAMILTON AVENUE CINCINNATI OH 45224 310536677 SENIOR CARE AND HOUSING OH 501(C)(3) LINE 10 LIFE ENRICHING COMMUNITIES 1 TWIN LAKES 9840 MONTGOMERY ROAD CINCINNATI OH 45242 311708926 SENIOR CARE AND HOUSING OH 501(C)(3) LINE 10 LIFE ENRICHING COMMUNITIES 1 LEC NFP 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 261133673 INACTIVE OH N/A N/A LIFE ENRICHING COMMUNITIES 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 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 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 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 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 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 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 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 1 SENIOR PHARMACY SERVICES LTD 34099 MELINZ PRKWAY UNIT J EASTLAKE OH 44095 454618459 HEALTHCARE SERVICES OH N/A 0 0 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 1 LEC COMMUNITY SERVICES INC 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 261130747 INVESTMENT CO. OH N/A C 0 1 0 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 TWIN TOWERS L 3072815 MGMT. SERVICES AGREEMENT TWIN LAKES L 3832692 MGMT. SERVICES AGREEMENT TWIN TOWERS Q 24324968 CASH TRANSACTION TWIN LAKES Q 26264236 CASH TRANSACTION TWIN TOWERS P 4573974 CASH TRANSACTION LIFE ENRICHING COMMUNITIES FOUNDATION L 71925 MGMT. SERVICES AGREEMENT LUTHERAN HOME L 273689 MGMT. SERVICES AGREEMENT LUTHER HOUSE Q 3186189 CASH TRANSACTION LUTHERAN HOME Q 15967968 CASH TRANSACTION METHODIST RETIREMENT CENTER OF CENTRAL OHIO L 1828730 MGMT. SERVICES AGREEMENT METHODIST RETIREMENT CENTER OF CENTRAL OHIO A 68545 CASH TRANSACTION METHODIST RETIREMENT CENTER OF CENTRAL OHIO D 5004795 CASH TRANSACTION LIFE ENRICHING COMMUNITIES FOUNDATION Q 676527 CASH TRANSACTION METHODIST RETIREMENT CENTER OF CENTRAL OHIO Q 16368212 CASH TRANSACTION WESLEY RIDGE RESIDENCE CORP Q 8030709 CASH TRANSACTION WESLEY HOSPICE Q 2357359 CASH TRANSACTION WESLEY GLEN INC Q 11151148 CASH TRANSACTION WESLEY RIDGE Q 4689528 CASH TRANSACTION 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.