LIFE ENRICHING COMMUNITIES: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: LIFE ENRICHING COMMUNITIES (EIN 04-3660613)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2021-11-15
IRS object ID: 202103199349304450
Schema version: 2020v4.1
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 D
Schedule F
Schedule J
Schedule K
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-11-15T08:57:13-06:00	ReturnTs
Tax Period End	2020-12-31	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	2020-01-01	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 NO 320	AddressLine1Txt
City	LOVELAND	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	45140	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JAMES L BOWERSOX	PersonNm
Person Title	VP & CFO	PersonTitleTxt
Phone	5137193510	PhoneNum
Signature	2021-11-12	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JAMES	PersonFirstNm
Person Last	BOWERSOX	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	AMY CIMINELLO	PreparerPersonNm
PTIN	P00796388	PTIN
Phone	6148493000	PhoneNum
Preparation	2021-11-12	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SCOTT M MCQUINN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6279 TRI-RIDGE BLVD NO 320	AddressLine1Txt
City	LOVELAND	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	45140	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$24,919,075	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	SEE SCHEDULE O	ActivityOrMissionDesc
Voting Members Governing Body	15	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	946	TotalEmployeeCnt
Total Volunteers	13	TotalVolunteersCnt
Total Gross UBI	$654,834	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$6,819,616	PYProgramServiceRevenueAmt
CY Program Service Revenue	$7,195,339	CYProgramServiceRevenueAmt
PY Investment Income	$602,654	PYInvestmentIncomeAmt
CY Investment Income	$462,139	CYInvestmentIncomeAmt
PY Other Revenue	$650,494	PYOtherRevenueAmt
CY Other Revenue	$662,432	CYOtherRevenueAmt
PY Total Revenue	$8,072,764	PYTotalRevenueAmt
CY Total Revenue	$8,319,910	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,995	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$4,293,968	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,405,367	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,990,337	PYOtherExpensesAmt
CY Other Expenses	$4,567,051	CYOtherExpensesAmt
PY Total Expenses	$8,284,305	PYTotalExpensesAmt
CY Total Expenses	$8,974,413	CYTotalExpensesAmt
PY Revenues Less Expenses	-$211,541	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$654,503	CYRevenuesLessExpensesAmt
Total Assets BOY	$46,457,199	TotalAssetsBOYAmt
Total Assets EOY	$39,920,656	TotalAssetsEOYAmt
Total Liabilities BOY	$46,500,553	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$41,841,794	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$43,354	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$1,921,138	NetAssetsOrFundBalancesEOYAmt
Mission	SEE SCHEDULE O	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$5,404,904	ExpenseAmt
Grant	$1,995	GrantAmt
Revenue	$7,074,336	RevenueAmt
Desc	PROVIDE SUPPORTING SERVICES TO RELATED ORGANIZATIONS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$99,673	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$128,601	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	$5,504,577	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	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	111	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	946	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	15	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	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	JAMES L BOWERSOX	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 (20 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	23.70	24.30	Yes (X)	Yes (X)	$504,906	$0	$220,305
JAMES L BOWERSOX
CFO/SECRETARY/TREASURER	32.00	16.00	Yes (X)	Yes (X)	$355,345	$0	$173,352
TIMOTHY GRIMES
EXECUTIVE DIRECTOR (LEASED)	40.00	0.00			$243,383	$0	$65,540	Yes (X)
CONNIE KINGSBURY
VICE PRESIDENT MARKETING	40.00	0.00			$155,844	$0	$17,613	Yes (X)
KEN MCDONALD
DIRECTOR OF FINANCE	40.00	0.00			$154,927	$0	$59,570	Yes (X)
ROSE MARIE LUKING
DIR. OF FINANCIAL PLANNING & ANALYSIS	32.00	0.00			$135,895	$0	$38,918	Yes (X)
MIKE COPE
DIRECTOR OF FACILITIES	40.00	0.00			$125,734	$0	$55,408	Yes (X)
SCOTT BEEKEN
TRUSTEE	1.10	0.00	Yes (X)		$0	$0	$0
RON BESHEAR
TRUSTEE	0.40	0.20	Yes (X)		$0	$0	$0
MIKE BRANDY
CHAIR	1.20	1.30	Yes (X)		$0	$0	$0
LARRY BRUESHABER
TRUSTEE	0.90	1.40	Yes (X)		$0	$0	$0
DOUG BURGESS
TRUSTEE	0.80	1.00	Yes (X)		$0	$0	$0
SANDRA EAST
TRUSTEE	0.80	0.50	Yes (X)		$0	$0	$0
ROBYN HILDAL
TRUSTEE	1.20	1.20	Yes (X)		$0	$0	$0
TOM KAHLE
TRUSTEE	1.00	2.40	Yes (X)		$0	$0	$0
KEN PARCHMAN
TRUSTEE	0.50	0.30	Yes (X)		$0	$0	$0
PHILLIP PRESENT
TRUSTEE	0.80	0.40	Yes (X)		$0	$0	$0
GREG STOVER
TRUSTEE	0.40	0.80	Yes (X)		$0	$0	$0
JOSEPH THORPE
TRUSTEE	0.40	0.50	Yes (X)		$0	$0	$0
RON YOUNG
TRUSTEE (BEGINNING SEPTEMBER 2020)	0.30	1.20	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,676,034	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$630,706	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	12	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
HGC CONSTRUCTION CO
2814 STANTON AVE	CINCINNATI	OH	45206	CONSTRUCTION SERVICES	$5,692,254
OMNIA 360 FACILITY SOLUTIONS LLC
1201 GLENDALE MILFORD ROAD	CINCINNATI	OH	45215	MAINTENANCE & ENVIRONMENTAL SERVICES	$4,804,488
MORRISON COMMUNITY LIVING
400 NORTHRIDGE RD STE 600	ATLANTA	GA	30350	DINING SERVICES	$3,165,940
VIOX SERVICES INC
15 WEST VORHEES	CINCINNATI	OH	45252	PROPERTY & PROJECT MGMT	$1,357,287
AVENTUS DEVELOPMENT GROUP
963 HILL ST	CINCINNATI	SC	45202	CONSTRUCTION SERVICES	$930,494

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	19	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MANAGEMENT FEES	561000	$7,066,738	$7,066,738
MEMBERSHIP FEES	624100	$128,601	$128,601

Field	Value	IRS element (for citing)
Total Program Service Revenue	$7,195,339	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$278,214	TotalRevenueColumnAmt
Exclusion	$278,214	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$16,783,090	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$16,599,165	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$183,925	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$183,925	TotalRevenueColumnAmt
Exclusion	$183,925	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
UBI MANAGEMENT FEES	561000	$654,834	$654,834
VENDOR REBATES	900099	$7,548		$7,548
LATE FEES ASSESSED	900099	$50		$50

Field	Value	IRS element (for citing)
Other Revenue Total	$662,432	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,319,910	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,202,937	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$654,834	UnrelatedBusinessRevenueAmt
Exclusion	$462,139	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$1,995	TotalAmt
Program Services	$1,995	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$1,126,453	TotalAmt
Management And General	$1,126,453	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,788,608	TotalAmt
Program Services	$2,080,493	ProgramServicesAmt
Management And General	$708,115	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$139,129	TotalAmt
Program Services	$110,007	ProgramServicesAmt
Management And General	$29,122	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$148,915	TotalAmt
Program Services	$110,594	ProgramServicesAmt
Management And General	$38,321	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$202,262	TotalAmt
Program Services	$115,176	ProgramServicesAmt
Management And General	$87,086	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$280,677	TotalAmt
Program Services	$30,994	ProgramServicesAmt
Management And General	$249,683	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$120,754	TotalAmt
Program Services	$120,754	ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$31,070	TotalAmt
Management And General	$31,070	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$686,534	TotalAmt
Program Services	$414,545	ProgramServicesAmt
Management And General	$271,989	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$46,459	TotalAmt
Program Services	$34,149	ProgramServicesAmt
Management And General	$12,310	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$357,955	TotalAmt
Program Services	$274,643	ProgramServicesAmt
Management And General	$83,312	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$1,011,891	TotalAmt
Program Services	$1,008,891	ProgramServicesAmt
Management And General	$3,000	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$219,770	TotalAmt
Program Services	$77,693	ProgramServicesAmt
Management And General	$142,077	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$21,670	TotalAmt
Program Services	$5,439	ProgramServicesAmt
Management And General	$16,231	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$1,673	TotalAmt
Program Services	$1,508	ProgramServicesAmt
Management And General	$165	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$10,896	TotalAmt
Management And General	$10,896	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$99,474	TotalAmt
Program Services	$99,474	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$758,095	TotalAmt
Program Services	$758,095	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
UBI MGMT SUPPORT EXP	$619,376	$0	$619,376	$0
CABLE TV	$165,522	$165,522	$0	$0
RECRUITING	$61,221	$61,221	$0	$0
DUES & LICENSES	$45,243	$5,700	$39,543	$0

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$28,771	TotalAmt
Program Services	$27,684	ProgramServicesAmt
Management And General	$1,087	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,974,413	TotalAmt
Program Services	$5,504,577	ProgramServicesAmt
Management And General	$3,469,836	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$35,639	BOYAmt
EOY	$35,281	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$49,672	BOYAmt
EOY	$491,038	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$335,428	BOYAmt
EOY	$227,228	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$790,797	BOYAmt
EOY	$1,068,118	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$2,284,570	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,599,042	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$237,936	BOYAmt
EOY	$685,528	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$40,151,545	BOYAmt
EOY	$32,261,831	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	$4,816,290	BOYAmt
EOY	$5,111,740	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$46,457,199	BOYAmt
EOY	$39,920,656	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$7,595,749	BOYAmt
EOY	$8,127,354	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$24,091,760	BOYAmt
EOY	$23,199,584	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
EOY	$6,104,300	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$14,813,044	BOYAmt
EOY	$4,410,556	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$46,500,553	BOYAmt
EOY	$41,841,794	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	-$43,354	BOYAmt
EOY	-$1,921,138	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$43,354	BOYAmt
EOY	-$1,921,138	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$46,457,199	BOYAmt
EOY	$39,920,656	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$654,503	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$526,719	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$1,750,000	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	4	SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (4 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	0	$250,000	$0
LUTHER HOUSE
341026426	10	0	$1,750,000	$0

Field	Value	IRS element (for citing)
Supported Organizations Total	4	SupportedOrganizationsTotalCnt
Support Sum	$2,000,000	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	Yes (1)	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 (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, LINE 12G:	ALL FINANCE, HUMAN RESOURCES, INFORMATION TECHNOLOGY, PURCHASING AND MARKETING SERVICES FOR TWIN TOWERS AND TWIN LAKES 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.
PT IV SEC A LN 1:	TWIN TOWERS AND TWIN LAKES ARE SPECIFICALLY NAMED IN THE ARTICLES OF INCORPORATION. LUTHERAN HOME AND LUTHER HOUSE ARE OTHER ORGANIZATIONS RECOGNIZED AS EXEMPT UNDER CODE SECTION 501(C)(3) AND WHICH PROVIDE A CONTINUUM OF CARE FOR OLDER ADULTS, GENERALLY OF AGE 62 OR OLDER, OR MARRIED TO A PERSON OF AGE 62 OR OLDER, THAT CONSIST OF INDEPENDENT LIVING IN THE FORM OF APARTMENTS, ASSISTED LIVING, NURSING AND SKILLED NURSING CARE AND VARIOUS OTHER FORMS OF CARE AND SUPPORT FOR OLDER PAERSONS. THE ARTICLES OF INCORPORATION ARE BEING AMENDED TO NAME LUTHERAN HOME AND LUTHER HOUSE SPECIFICALLY.
PT IV SEC A LN 5A:	LUTHERAN HOME, EIN 34-0742692, AND LUTHER HOUSE, EIN 34-1026426 WERE ADDED AS SUPPORTED ORGANIZATION AS OF SEPTEMBER 1, 2020. LIFE ENRICHING COMMUNITIES BOARD AND THE RESPECTIVE MEMBERS OF LUTHERAN HOME AND LUTHER HOUSE APPROVED A MEMBER SUBSTITUTION. THE ARTICLES OF INCORPORATION ARE BEING AMENDED TO NAME LUTHERAN HOME AND LUTHER HOUSE SPECIFICALLY.
PART IV, SECTION D, LINE 3:	THE PRESIDENT OF TWIN TOWERS AND TWIN LAKES (THE SUPPORTED ORGANIZATIONS) 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 "TO SUPPORT AND BENEFIT... TWIN TOWERS AND TWIN LAKES; TO PROVIDE NECESSARY GUIDANCE, STRATEGIC PLANNING, MANAGEMENT SERVICES AND CORPORATE INFRASTRUCTURE FOR SUCH ORGANIZATIONS..." ADDITIONALLY, THE CEO AND CFO OF LIFE ENRICHING COMMUNITIES ARE ALSO THE CEO AND CFO FOR TWIN TOWERS, TWIN LAKES, LUTHERAN HOME, AND LUTHER HOUSE AND AS SUCH THEY EXERCISED A SUBSTANTIAL DEGREE OF DIRECTION OVER POLICIES, PROGRAMS AND ACTIVITES OF EACH SUPPORTED ORGANIZATION. THE EXECUTIVE DIRECTORS OF EACH SUPPORTED ORGANIZATION REPORT TO THE CEO.

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,845,375	OtherCostOrOtherBasisAmt
Depreciation	$1,564,163	DepreciationAmt
Book Value	$281,212	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$439,195	OtherCostOrOtherBasisAmt
Depreciation	$34,879	DepreciationAmt
Book Value	$404,316	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$685,528	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
FUNDED RETIREMENT	$2,193,753
DEFERRED BOND ISSUANCE COSTS	$2,765,815
RIGHT TO USE LEASE ASSET	$152,172

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$5,111,740	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
RETIREMENT PLANS (403B, 457)	$2,193,752
DUE TO AFFILIATES	$2,001,672
OTHER LIABILITIES	$139,316
FUTURE SERVICE OBLIGATION	$75,816

Field	Value	IRS element (for citing)
Total Liability	$4,410,556	TotalLiabilityAmt

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)

RegionRegionTxt	OfficesOfficesCnt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
NORTH AMERICA	0	0	PUBLICLY-TRADED INVESTMENTS	$45,681
EUROPE	0	0	PUBLICLY-TRADED INVESTMENTS	$213,483

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	$259,164	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$259,164	TotalSpentAmt
Transfer To Foreign Corp	0	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (1)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART III ACCOUNTING METHOD:
OTHER: 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.

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 (7 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	$361,324	$0	$141,425	$0	$2,157	$0	$195,010	$0	$25,295	$0	$725,211	$0	$141,425	$0
JAMES L BOWERSOX
CFO/SECRETARY/TREASURER	$254,670	$0	$98,518	$0	$2,157	$0	$149,868	$0	$23,484	$0	$528,697	$0	$98,518	$0
TIMOTHY GRIMES
EXECUTIVE DIRECTOR (LEASED)	$242,093	$0	$0	$0	$1,290	$0	$40,105	$0	$25,435	$0	$308,923	$0	$0	$0
CONNIE KINGSBURY
VICE PRESIDENT MARKETING	$136,359	$0	$18,300	$0	$1,185	$0	$9,185	$0	$8,428	$0	$173,457	$0	$18,300	$0
KEN MCDONALD
DIRECTOR OF FINANCE	$130,133	$0	$24,000	$0	$794	$0	$37,612	$0	$21,958	$0	$214,497	$0	$24,000	$0
ROSE MARIE LUKING
DIR. OF FINANCIAL PLANNING & ANALYSI	$111,115	$0	$24,000	$0	$780	$0	$31,937	$0	$6,981	$0	$174,813	$0	$0	$0
MIKE COPE
DIRECTOR OF FACILITIES	$105,883	$0	$19,500	$0	$351	$0	$28,276	$0	$27,132	$0	$181,142	$0	$0	$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 CFO, AND TO PROVIDE THEM WITH SUPPLEMENTAL RETIREMENT BENEFITS. THE BOARD DETERMINES ANNUALLY THE AM0UNT 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 2020.

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 CFO PARTICIPATE WHICH AWARDS ADDITIONAL COMPENSATION BASED ON THE ACCOMPLISHMENT OF KEY LONG-TERM OPERATIONAL INTIATIVES AND/OR STRATEGIC GOALS. AS OF DECEMBER 31, 2020 NO AWARD HAS BEEN DETERMINED OR PAID.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 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

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Total ProceedsTotalProceedsAmt	In Reserve FundInReserveFundAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Other Spent ProceedsOtherSpentProceedsAmt	Substantial CompletionSubstantialCompletionYr	Refunding Tax Exempt BondsRefundingTaxExemptBondsInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd	Capitalized InterestCapitalizedInterestAmt	Capital ExpendituresCapitalExpendituresAmt	UnspentUnspentAmt
A	$2,770,000	$28,260,584	$1,684,193	$624,840	$27,315,204	2013	Yes (1)	Yes (1)	Yes (1)
B	$4,510,000	$159,184,123	$8,509,420	$2,373,385	$91,472,132		Yes (1)	0	Yes (1)	$5,821,577	$53,157,663	$4,423,989
C	$440,000	$18,716,914	$1,077,030	$522,625			0	0	Yes (1)	$1,649,434	$12,646,648	$3,024,866

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)

Bond ReferenceBondReferenceCd	Any Lease ArrangementsAnyLeaseArrangementsInd	Private Bus Use By OthersPrivateBusUseByOthersPct	Private Bus Concerning UBIPrivateBusConcerningUBIPct	Total Private Business UseTotalPrivateBusinessUsePct
A	Yes (1)	0.00010	0.00020	0.00030
B	Yes (1)	0.00010	0.00020	0.00030
C	Yes (1)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)

Bond ReferenceBondReferenceCd	Rebate Not Due YetRebateNotDueYetInd	No Rebate DueNoRebateDueInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A	0	Yes (1)	Yes (1)
B	Yes (1)	0	Yes (1)
C	Yes (1)	0	Yes (1)

Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	0
B	0
C	0

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE K SUPPLENTAL INFORMATION	TAX-EXEMPT BONDS WERE ISSUED FOR THE BENEFIT OF LIFE ENRICHING COMMUNITIES, TWIN TOWERS AND TWIN LAKES, MEMBERS OF THE OBLIGATED GROUP. AS THE PARENT ORGANIZATION, LIFE ENRICHING COMMUNITIES HAS COMPLETED SCHEDULE K TO REFLECT 100% OF THE BONDS' VALUE AS REPORTED ON FORM 8038 FOR THE MEMBERS OF THE OBLIGATED GROUP WHICH WERE BENEFITTING ORGANIZATIONS OF THE PROCEEDS OF THE BONDS. THE AMOUNT OF TAX-EXEMPT BONDS RECORDED ON THE BALANCE SHEET OF LIFE ENRICHING COMMUNITIES REFLECT ONLY THE AMOUNT SPECIFICALLY ALLOCATED FOR ITS PARTICULAR PROJECTS.
OTHER: SCHEDULE K, PART I, BOND ISSUES:	LINE A, COLUMN (A) ISSUER NAME: COUNTY OF HAMILTON, OHIO (HOSPITAL COMMISSION)
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 ACCOMODATIONS AND COMMON SPACE AS WELL AS RENOVATIONS AT TWIN LAKES; AND (3)TO FUND CAPITAL ASSETS AT TWIN LAKES AND TWIN TOWERS.
OTHER: SCHEDULE K, PART I, BOND ISSUES:	LINE B, COLUMN (A) ISSUER NAME: COUNTY OF HAMILTON, OHIO (HOSPITAL COMMISSION)
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 ACCOMODATIONS AND COMMON SPACE AS WELL AS RENOVATIONS AT TWIN LAKES; AND (3)TO FUND CAPITAL ASSETS AT TWIN LAKES AND TWIN TOWERS.
OTHER: SCHEDULE K, PART I, BOND ISSUES:	LINE C, COLUMN (A) ISSUER NAME: COUNTY OF HAMILTON, OHIO (HOSPITAL COMMISSION)
PT I-C COL (F): DESCRIPTION OF PURPOSE:	TO FUND CONSTRUCTION OF ADDITIONAL SENIOR LIVING ACCOMODATIONS AS WELL AS RENOVATIONS AT TWIN LAKES AND TWIN TOWERS.
PT II LN 3 B:	AMOUNT INCLUDES ISSUE PRICE OF $158,221,297 PLUS INVESTMENT INCOME ON THE PROJECT FUND OF $962,826
PT II LN 3 C:	AMOUNT INCLUDES ISSUE PRICE OF $18,410,707 PLUS INVESTMENT INCOME ON THE PROJECT FUND OF $336,207
PT IV LN 2C A:	THE REBATE COMPUTATION WAS PERFORMED ON 10/23/17 AND SHOWED THAT NO REBATE WAS DUE.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
OTHER: FORM 990, PART I, LINE 1,	DESCRIPTION OF ORGANIZATION MISSION: LIFE ENRICHING COMMUNITIES SUPPORTS THE ACTIVITIES OF RELATED 501(C)(3) ORGANIZATIONS BY PROVIDING GUIDANCE, STRATEGIC PLANNING, MANAGEMENT SERVICES AND CORPORATE
OTHER: FORM 990, PART III, LINE 1,	DESCRIPTION OF ORGANIZATION 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.
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	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. 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.
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:	TRANSFER OF NET ASSETS FROM AFFILIATE 250,000. TRANSFER OF NET ASSETS TO AFFILIATE -2,000,000.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (4 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	$428,792	$12,693,041	OB WILSON LLC
CONFIDENT LIVING LLC
6279 TRI-RIDGE BLVD SUITE 320	LOVELAND	OH	45140	811202019	CONTINUING CARE AT HOME	OH	$161,948	$689,148	HC WEAKLEY LLC
LEC-CONCORD RESERVE HOLDING CO LLC
2116 DOVER CENTER RD	WESTLAKE	OH	44145	844730981	HOLDING COMPANY FORMED IN 2020	OH	$0	$349,905	HC WEAKLY LLC

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 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	SEE PART VII	Yes (1)
TWIN TOWERS
5343 HAMILTON AVENUE	CINCINNATI	OH	45224	310536677	SEE PART VII	OH	501(C)(3)	LINE 10	SEE PART VII	Yes (1)
TWIN LAKES
9840 MONTGOMERY ROAD	CINCINNATI	OH	45242	311708926	SEE PART VII	OH	501(C)(3)	LINE 10	SEE PART VII	Yes (1)
LEC NFP
6279 TRI-RIDGE BLVD SUITE 320	LOVELAND	OH	45140	261133673	INACTIVE	OH			SEE PART VII	Yes (1)
LUTHERAN HOME
2116 DOVER CENTER RD	WESTLAKE	OH	44145	340742692	SEE PART VII	OH	501(C)(3)	LINE 10	SEE PART VII	Yes (1)
LUTHER HOUSE
2116 DOVER CENTER ROAD	WESTLAKE	OH	44145	341026426	SEE PART VII	OH	501(C)(3)	LINE 10	SEE PART VII	Yes (1)
LUTHERAN ELDERHOOD FOUNDATION
2116 DOVER CENTER RD	WESTLAKE	OH	44145	202734166	SEE PART VII	OH	501(C)(3)	LINE 12B, II	SEE PART VII	Yes (1)

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	POST ACUTE CARE NETWORK LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6279 TRI-RIDGE BLVD SUITE 350	AddressLine1Txt
City	LOVELAND	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	45140	ZIPCd

Field	Value	IRS element (for citing)
EIN	465401320	EIN
Primary Activities	CONSULTING	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	SEE PART VII	OH	HC WEAKLY LLC	C	$453	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	0	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	0	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	Yes (1)	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (8 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
TWIN LAKES
L	$3,281,147	MGMT. SERVICES AGREEMENT
TWIN TOWERS
L	$3,721,892	MGMT. SERVICES AGREEMENT
TWIN TOWERS
Q	$20,570,506	CASH TRANSACTION
TWIN LAKES
Q	$19,553,776	CASH TRANSACTION
TWIN TOWERS
P	$729,324	CASH TRANSACTION
TWIN LAKES
P	$7,441,799	CASH TRANSACTION
LIFE ENRICHING COMMUNITIES FOUNDATION
O	$276,751	CASH TRANSACTION
LIFE ENRICHING COMMUNITIES FOUNDATION
S	$250,000	CASH TRANSACTION

Supplemental Information Detail SupplementalInformationDetail (15 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART II, LINE 1, COLUMN B:	SUPPORTING FOUNDATION OF TWIN TOWERS AND TWIN LAKES
PART II, LINE 1, COLUMN F:	LIFE ENRICHING COMMUNITIES
PART II, LINE 2, COLUMN B:	SENIOR CARE AND HOUSING
PART II, LINE 2, COLUMN F:	LIFE ENRICHING COMMUNITIES
PART II, LINE 3, COLUMN B:	SENIOR CARE AND HOUSING
PART II, LINE 3, COLUMN F:	LIFE ENRICHING COMMUNITIES
PART II, LINE 4, COLUMN F:	LIFE ENRICHING COMMUNITIES
PART II, LINE 5, COLUMN B:	SENIOR CARE AND HOUSING
PART II, LINE 5, COLUMN F:	LEC-CONCORD RESERVE HOLDING CO.
PART II, LINE 6, COLUMN B:	SENIOR CARE AND HOUSING
PART II, LINE 6, COLUMN F:	LEC-CONCORD RESERVE HOLDING CO.
PART II, LINE 7, COLUMN B:	SUPPORTING FOUNDATION OF LEC-CONCORD RESERVE HOLDING CO.
PART II, LINE 7, COLUMN F:	LEC-CONCORD RESERVE HOLDING CO.
PART IV, LINE 1, COLUMN B:	WHOLE PERSON WELLNESS CONSULTING AND EDUCATION
SCHEDULE R, PART V:	A CONCENTRATION ACCOUNT IN THE NAME OF LIFE ENRICHING COMMUNIITES 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 ENTITIE'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.