2015-11-10T07:25:48-06:00 2014-12-31 381357951 PLANTE & MORAN PLLC 65 EAST STATE ST STE 600 COLUMBUS OH 43215 990 2014-01-01 043660613 LIFE ENRICHING COMMUNITIES LIFE 5137193510 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 JAMES L BOWERSOX CHIEF FINANCIAL OFFICER 5137193510 2015-11-04 1 BERNIE OSTROWSKI P00366367 6148493000 2014 2016-02-25 16:41:14Z SCOTT M MCQUINN 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 11992389 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. 15 13 673 14 98235 -75259 0 0 5535612 5741169 255481 683922 147738 185993 5938831 6611084 0 2500 0 0 2650792 2925277 0 0 0 2879586 2850376 5530378 5778153 408453 832931 18519783 19044722 18771520 18905210 -251737 139512 X VISION...WE WORK FOR THE DAY WHEN EVERYONE INVOLVED IN SENIOR LIVING FINDS FULFILLMENT THROUGH...LIFE WITH MEANING AND PURPOSEENRICHING OPPORTUNITIES AND EXPERIENCESCOMMUNITIES FOSTERING RELATIONSHIPS AND PERPETUATING LEGACYMISSION...WE PROVIDE EXCEPTIONAL EVERYDAY EXPERIENCES IN CHRISTIAN COMMUNITY BY...CREATING ASSOCIATE EXPERIENCES THAT SUPPORT, ENGAGE AND EMPOWERDELIVERING RESIDENT AND CUSTOMER EXPERIENCES THAT EXCEED EXPECTATIONSSETTING AND SURPASSING STANDARDS FOR QUALITY AND SAFETYGROWING CONSISTENTLY IN SERVICE AND VALUEPRODUCING EXPANDED RESOURCES TO EXTEND OUR IMPACTVALUES...WE ARE AN EXTENDED FAMILY OF MULTIPLE GENERATIONS, BOUND TOGETHER WITH...RESPECT HONORING THE DIGNITY OF ALL PEOPLEINNOVATION IGNITING ENTREPRENEURIAL INITIATIVE AND CREATIVE SOLUTIONSSPIRITUALITY PURSUING OUR PURPOSE CONSISTENT WITH CHRISTIAN PRINCIPLESEXCELLENCE STRIVING FOR EXTRAORDINARY EFFECTIVENESS AND EFFICIENCY 0 0 4076417 2500 5742587 PROVIDE SUPPORTING SERVICES TO RELATED ORGANIZATIONS. 4076417 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 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 1 135 0 1 673 1 1 1 0 0 0 0 0 0 0 0 0 X 15 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 OH X JAMES L BOWERSOX 5137193531 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 SCOTT M MCQUINN CEO, PRESIDENT 16.40 23.60 X X 357794 0 165442 JAMES L BOWERSOX CFO, SECRETARY 17.10 22.90 X X 249198 0 149071 THOMAS ANTHONY TRUSTEE 0.80 0.00 X 0 0 0 RON BESHEAR TRUSTEE 0.40 0.40 X 0 0 0 STEVE BLACK TRUSTEE 0.20 0.20 X 0 0 0 LARRY BRUESHABER TRUSTEE 0.40 0.20 X 0 0 0 WILLIAM CULP TRUSTEE 0.50 0.40 X 0 0 0 ANDY GRANT TRUSTEE 1.00 0.00 X 0 0 0 MARK KUENNING TREASURER 0.50 0.10 X X 0 0 0 GREG STOVER TRUSTEE 0.30 0.10 X 0 0 0 JERRY WISSEL CHAIR 0.60 0.90 X X 0 0 0 ROBYN HIDAL PART YEAR TRUSTEE (BEGIN APRIL 2014) 0.30 0.00 X 0 0 0 SCOTT BEEKEN PART YEAR TRUSTEE (BEGIN SEPT. 2014) 0.20 0.00 X 0 0 0 MIKE BRANDY PART YEAR TRUSTEE (BEGIN SEPT. 2014) 0.80 0.00 X 0 0 0 BOB CARROLL PART YEAR TRUSTEE (BEGIN SEPT. 2014) 0.70 0.00 X 0 0 0 KEN MCDONALD DIRECTOR OF FINANCE 40.00 0.00 X 130023 0 51423 MARK MOUNTEL DIRECTOR OF PROCUREMENT & IT 40.00 0.00 X 103409 0 14762 840424 0 380698 4 0 1 0 VIOX SERVICES INC 15 WEST VOORHEES CINCINNATI OH 45252 PROPERTY & PROJECT MGMT 5274567 HERITAGE HEALTHCARE INC 536 OLD HOWELL ROAD GREENVILLE SC 29615 THERAPY SERVICES 1808842 LEND LEASE CONSTRUCTION INC 111 W RICH ST COLUMBUS OH 43215 CONSTRUCTION SERVICES 1141298 BERGER CUSTOM EXTERIORS 4607 HERITAGE TRAIL GUILFORD IN 47022 CONSTRUCTION SERVICES 595760 PRELUDE SERVICES 5095 RITTER RD SUITE 112 MECHANICSBURG PA 17055 IT SERVICES 378608 17 MANAGEMENT FEES 561000 5741169 5741169 5741169 184596 184596 5880631 5381305 499326 499326 499326 LECCS MANAGEMENT FEE 561000 98235 98235 CREDIT CARD/VENDOR REBATE 900099 86340 86340 TELEPHONE SUPPORT 900099 1418 1418 185993 6611084 5742587 98235 770262 2500 2500 805085 805085 1737281 1382245 355036 59000 41161 17839 173628 129793 43835 150283 120339 29944 87591 19513 68078 109500 109500 19215 19215 404949 320695 84254 22378 22378 253002 223900 29102 539982 539982 180894 97213 83681 33030 18220 14810 14852 12205 2647 21989 21989 201337 201337 614795 614795 CABLE TV 118360 118360 LECCS MANAGEMENT EXPENS 93557 93557 RECRUITING 76603 76603 DUES & LICENSES 43830 1849 41981 14512 1840 12672 5778153 4076417 1701736 0 30241 280677 205438 82774 192237 148693 637027 1177094 1705653 1013327 679831 692326 13732410 13614921 477894 477894 2564705 2570343 18519783 19044722 6173074 5863552 3606612 3443674 1750000 8991834 7847984 18771520 18905210 X -251737 139512 -251737 139512 18519783 19044722 832931 -441682 0 X X 0 1 X 1 0 X X X 2 TWIN TOWERS 310536677 9 1 0 0 TWIN LAKES 311708926 9 1 0 0 2 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 11G, COLUMN (VI) ALL FINANCE, HUMAN RESOURCES, INFORMATION TECHNOLOGY, PURCHASING AND MARKETING SERVICES FOR TWIN TOWERS AND TWIN LAKES WERE PROVIDED BY LIFE ENRICHING COMMUNITIES. ADDITIONALLY, STRATEGIC AND FINANCIAL LEADERSHIP WERE PROVIDED. PART IV, SECTION D, LINE 3 THE PRESIDENT OF TWIN TOWERS AND TWIN LAKES (THE SUPPORTED ORGANIZATIONS) IS ELECTED ANNUALLY AND IS ALSO THE PRESIDENT OF LIFE ENRICHING COMMUNITIES (SUPPORTING ORGANIZATION). THE MAJORITY OF THE BOARDS OF THE SUPPORTED ORGANIZATIONS SERVE ON LEC'S BOARD. ADDITIONALLY, JOINT BOARD MEETINGS ARE HELD, SO MEMBERS OF ALL ORGANIZATION'S BOARDS HEAR THE INFORMATION FOR ALL ENTITIES, ALTHOUGH THEY ONLY VOTE ON MATTERS PERTAINING TO THE PARTICULAR ORGANIZATION(S) WHOSE BOARD THEY SERVE. 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." 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 IS ALSO THE CEO AND CFO FOR TWIN TOWERS AND TWIN LAKES, 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 CEO. 1575078 1013327 561751 130575 130575 692326 FUNDED RETIREMENT 693062 DEFERRED BOND ISSUANCE COSTS 1736004 ACCRUED INTEREST RECEIVABLE 141277 2570343 RETIREMENT PLANS (403B, 457) 693062 DUE TO AFFILIATES 7110152 OTHER LIABILITIES 44770 7847984 X PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2014, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE, AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2011. EAST ASIA AND THE PACIFIC 0 0 HELD PUBLICLY-TRADED INVESTMENTS 264430 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 HELD PUBLICLY-TRADED INVESTMENTS 689540 MIDDLE EAST AND NORTH AFRICA 0 0 HELD PUBLICLY-TRADED INVESTMENTS 22862 NORTH AMERICA 0 0 HELD PUBLICLY-TRADED INVESTMENTS 81129 RUSSIA AND NEIGHBORING STATES 0 0 HELD PUBLICLY-TRADED INVESTMENTS 18321 SOUTH AMERICA 0 0 HELD PUBLICLY-TRADED INVESTMENTS 43226 SOUTH ASIA 0 0 HELD PUBLICLY-TRADED INVESTMENTS 6237 SUB-SAHARAN AFRICA 0 0 HELD PUBLICLY-TRADED INVESTMENTS 62014 0 0 0 0 0 0 1187759 0 1187759 0 0 1 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 1 1 X X X 0 0 0 0 0 0 0 0 0 SCOTT M MCQUINN CEO, PRESIDENT 277441 0 64000 0 16353 0 139134 0 26308 0 523236 0 64000 0 JAMES L BOWERSOX CFO, SECRETARY 193408 0 50100 0 5690 0 123763 0 25308 0 398269 0 50100 0 KEN MCDONALD DIRECTOR OF FINANCE 110023 0 20000 0 0 0 30035 0 21388 0 181446 0 20000 0 PART I, LINE 1A EXPLANATION: SCOTT MCQUINN, CEO, AND JIM BOWERSOX, CFO, EACH HAVE A DISCRETIONARY SPENDING ACCOUNT THAT IS INCLUDED IN THEIR TAXABLE INCOME. THE AMOUNT OF THE ACCOUNT IS SUBJECT TO REVIEW AND APPROVAL BY THE EXECUTIVE COMMITTEE. A HAMILTON CTY OH ACTING BY AND THROUGH THE HAMILTON CTY HOSP COMMISSION 316000063 40727RAK4 2006-12-01 82072460 TO REFUND PRIOR BOND ISSUES DATED 10/1/98, 7/28/99, AND 8/28/03 0 0 0 B HAMILTON CTY OH ACTING BY AND THROUGH THE HAMILTON CTY HOSP COMMISSION 316000063 40727RAS7 2011-07-13 25146480 TO FUND CONSTRUCTION OF NEW HEALTH CENTER AND RENOVATIONS AT TWIN TOWERS 0 0 0 C HAMILTON CTY OH ACTING BY AND THROUGH THE HAMILTON CTY HOSP COMMISSION 316000063 40727RBE7 2012-11-15 28210634 TO REFUND PRIOR BOND ISSUES DATED 12/1/2006 AND 7/13/2011 0 0 0 A 8195000 80515102 5154378 1128251 80515102 2005 1 1 1 1 B 8150000 25814183 1667149 2642105 826250 25814183 2013 0 0 1 1 C 370000 28260584 1664741 624703 2013 1 0 1 1 A 0 1 0 0 0.00100 0.00000 0.00100 0 0 0 B 0 1 0 0 0.00000 0.00100 0.00100 0 0 0 C 0 1 0 0 0.00000 0.00000 0.00000 0 0 0 A 1 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 C 0 1 0 0 0 0 0 0 1 A 0 B 0 C 0 SCHEDULE K SUPPLENTAL INFORMATION TAX-EXEMPT BONDS WERE ISSUED FOR THE BENEFIT OF LIFE ENRICHING COMMUNITIES, LIFE ENRICHING COMMUNITIES FOUNDATION, TWIN TOWERS, AND TWIN LAKES, MEMBERS OF THE OBLIGATED GROUP. LEC COMMUNITY SERVICES, INC., A FOR-PROFIT CORPORATION, IS ALSO A MEMBER 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 OBLIGATED GROUP. THE AMOUNT OF TAX-EXEMPT BONDS RECORDED ON THE BALANCE SHEET OF LIFE ENRICHING COMMUNITIES REFLECTS ONLY THE AMOUNT SPECIFICALLY ALLOCATED FOR ITS PARTICULAR PROJECTS. FORM 990, PART VI, SECTION B, LINE 11 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. NEW OFFICERS AND TRUSTEES DOCUMENT ANY POTENTIAL CONFLICTS OF INTEREST AT THE START OF HIS OR HER TERM. 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 ANNUAL 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 THE 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 THE BOARD. COMPENSATION FOR OTHER EXECUTIVE TEAM MEMBERS ARE DETERMINED BY THE CEO WITH RECOMMENDATIONS REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD. THESE APPROVALS WERE CONTEMPORANEOUSLY DOCUMENTED IN COMMITTEE MEETING MINUTES AND APPROVED BY THE BOARD. THIS PROCESS WAS LAST UNDERTAKEN IN 2014. 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 XII, LINE 2C: THE FINANCE COMMITTEE OF THE BOARD FUNCTIONS AS THE ORGANIZATION'S AUDIT COMMITTEE. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. OB WILSON LLC 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 263876446 HOLDING COMPANY, FORMED IN 2008 OH 218440 5137237 LIFE ENRICHING COMMUNITIES HC WEAKLEY LLC 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 263876150 HOLDING COMPANY, FORMED IN 2008 OH 218440 5137237 OB WILSON LLC LIFE ENRICHING COMMUNITIES FOUNDATION 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 061708088 SUPPORTING FOUNDATION OH 501(C)(3) LINE 11B, II LIFE ENRICHING COMMUNITIES 1 TWIN TOWERS 5343 HAMILTON AVE CINCINNATI OH 45224 310536677 SENIOR CARE AND HOUSING OH 501(C)(3) LINE 9 LIFE ENRICHING COMMUNITIES 1 TWIN LAKES 9840 MONTGOMERY ROAD MONTGOMERY OH 45242 311708926 SENIOR CARE AND HOUSING OH 501(C)(3) LINE 9 LIFE ENRICHING COMMUNITIES 1 LEC NFP 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 261133673 INACTIVE OH N/A N/A N/A 1 WHOLE-PERSON WELLNESS SOLUTIONS INC 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 261134796 WHOLE-PERSON WELLNESS CONSULTING AND EDUCATION OH HC WEAKLEY LLC C -1947 1.00000 1 LEC COMMUNITY SERVICES INC 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 261130747 INVESTMENT COMPANY OH N/A C 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 1 TWIN TOWERS L 3474212 MANAGEMENT SERVICES AGREEMENT TWIN LAKES L 2224957 MANAGEMENT SERVICES AGREEMENT TWIN TOWERS Q 23574538 CASH TRANSACTION TWIN LAKES Q 18501538 CASH TRANSACTION LIFE ENRICHING COMMUNITIES FOUNDATION S 1000000 CASH TRANSACTION LIFE ENRICHING COMMUNITIES FOUNDATION O 280626 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 ENTITIES' OPERATING ACCOUNT THE FUNDS ARE TRANSFERRED FROM THE CONCENTRATION ACCOUNT. THE MAJORITY OF THE TRANSFERS SHOWN BETWEEN THE ORGANIZATION AND LIFE ENRICHING COMMUNITIES FOUNDATION ARE THE ORGANIZATION'S TOTAL DAILY DEPOSITS AND TOTAL DAILY DISBURSEMENTS, LESS AMOUNTS SPECIFICALLY INCLUDED ON OTHER LINES OF SCHEDULE R, PART V. ALL PAYROLL TRANSACTIONS AND MOST ACCOUNTS PAYABLE TRANSACTIONS WERE PROCESSED THROUGH THE ACCOUNTS OF LIFE ENRICHING COMMUNITIES. THE MAJORITY OF THE TRANSFERS SHOWN BETWEEN LIFE ENRICHING COMMUNITIES AND LIFE ENRICHING COMMUNITIES FOUNDATION, TWIN TOWERS, AND TWIN LAKES ARE THESE ORGANIZATIONS' PAYROLL AND DISBURSEMENTS COSTS, LESS AMOUNTS SPECIFICALLY INCLUDED ON OTHER LINES OF SCHEDULE R, PART V.