2014-11-14T07:29:11-06:00 2013-12-31 381357951 PLANTE & MORAN PLLC 65 EAST STATE ST STE 600 COLUMBUS OH 43215 990 2013-01-01 043660613 LIFE ENRICHING COMMUNITIES LIFE 5137193510 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 JAMES L BOWERSOX CHIEF FINANCIAL OFFICER 5137193510 2014-11-13 1 BERNIE OSTROWSKI P00366367 6148493000 2013 2015-11-30 17:44:51Z SCOTT M MCQUINN 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 8729374 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. 11 9 646 10 55319 -114609 0 0 5381784 5535612 92996 255481 93481 147738 5568261 5938831 0 0 0 0 2632321 2650792 0 0 0 2926125 2879586 5558446 5530378 9815 408453 23995171 18519783 24839714 18771520 -844543 -251737 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 4037280 0 5555234 PROVIDE SUPPORTING SERVICES TO BENEFIT RELATED ORGANIZATIONS. 4037280 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 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 1 117 0 1 646 1 0 0 0 0 0 0 0 0 0 0 X 11 9 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 18.20 29.80 X X 354386 0 147080 JAMES L BOWERSOX CFO, SECRETARY, TREASURER 18.20 29.80 X X 244238 0 131035 THOMAS ANTHONY TRUSTEE 0.20 0.00 X 0 0 0 RON BESHEAR PART YEAR TRUSTEE (BEGIN NOV 2103) 0.10 0.20 X 0 0 0 STEVE BLACK TRUSTEE 0.20 0.20 X 0 0 0 LARRY BRUESHABER TRUSTEE 0.30 0.20 X 0 0 0 WILLIAM CULP TRUSTEE 0.40 0.40 X 0 0 0 ANDY GRANT TREASURER 0.80 0.00 X X 0 0 0 MARK KUENNING TRUSTEE 0.40 0.50 X 0 0 0 GREG STOVER TRUSTEE 0.20 0.10 X 0 0 0 JERRY WISSEL CHAIR 0.50 0.90 X X 0 0 0 DON CORNETT PART YEAR TRUSTEE (END IN NOV 2013) 0.30 0.10 X 0 0 0 KEN MCDONALD DIRECTOR OF FINANCE 40.00 0.00 X 125441 0 40418 MARK MOUNTEL DIRECTOR OF PROCUREMENT & IT 40.00 0.00 X 103417 0 14753 827482 0 333286 4 0 1 0 VIOX SERVICES INC 15 WEST VOORHEES CINCINNATI OH 45252 PROPERTY & PROJECT MGMT 4491129 LEND LEASE CONSTRUCTION INC 111 W RICH ST COLUMBUS OH 43215 CONSTRUCTION SERVICES 2236015 HERITAGE HEALTHCARE INC 536 OLD HOWELL ROAD GREENVILLE SC 29615 THERAPY SERVICES 1499523 PRELUDE SERVICES 5095 RITTER RD SUITE 112 MECHANICSBURG PA 17055 IT SERVICES 463872 BERGER CUSTOM EXTERIORS 4607 HERITAGE TRAIL GUILFORD IN 47022 CONSTRUCTION SERVICES 407217 14 MANAGEMENT FEES 561000 5535612 5535612 5535612 162613 162613 2883411 2788197 2346 95214 -2346 92868 92868 LECCS MANAGEMENT FEE 561000 55319 55319 CREDIT CARD/VENDOR REBATE 900099 50650 50650 CONSULTING FEES 561000 22000 22000 19769 19622 147 147738 5938831 5555234 55319 328278 703428 703428 1532724 1187577 345147 45206 34834 10372 233616 193503 40113 135818 86279 49539 60418 20272 40146 102133 102133 11365 11365 507746 415094 92652 5800 5800 273032 242532 30500 576117 576117 172202 118319 53883 24770 12866 11904 7496 3764 3732 213732 213732 629648 629648 CABLE TV 117981 117981 DUES & LICENSES 61754 15664 46090 RECRUITING 58908 58758 150 LECCS MANAGEMENT EXPENS 52553 52553 3931 2407 1524 5530378 4037280 1493098 0 32548 30241 237136 205438 200589 192237 660237 637027 1483161 803330 716193 679831 19160732 13732410 477894 477894 2509842 2564705 23995171 18519783 5956480 6173074 3768379 3606612 15114855 8991834 24839714 18771520 X -844543 -251737 -844543 -251737 23995171 18519783 408453 184353 0 X X 0 1 X 1 0 X X X X 0 0 0 TWIN TOWERS 310536677 9 1 1 1 0 TWIN LAKES 311708926 9 1 1 1 0 2 0 1430216 803330 626886 52945 52945 679831 FUNDED RETIREMENT 581643 DEFERRED BOND ISSUANCE COSTS 1841274 ACCRUED INTEREST RECEIVABLE 141788 2564705 RETIREMENT PLANS (403B, 457) 581643 DUE TO AFFILIATES 8381191 OTHER LIABILITIES 29000 8991834 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, 2013, 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 2010. X 1 1 X X X 0 0 0 0 0 0 0 0 0 SCOTT M MCQUINN CEO, PRESIDENT 276274 0 67500 0 10612 0 134495 0 12585 0 501466 0 67500 0 JAMES L BOWERSOX CFO, SECRETARY, TREASURER 194138 0 50100 0 0 0 118450 0 12585 0 375273 0 50100 0 KEN MCDONALD DIRECTOR OF FINANCE 105441 0 20000 0 0 0 27901 0 12517 0 165859 0 20000 0 PART I, LINE 1A SCOTT MCQUINN, CEO, HAS A DISCRETIONARY SPENDING ACCOUNT THAT IS INCLUDED IN HIS TAXABLE INCOME. 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 12/01/2006 AND 07/13/2011 0 0 0 A 6660000 80515102 5027216 1128251 80515102 2005 1 1 1 1 B 8000000 25814183 1673797 2642105 826250 25814183 2013 0 0 1 1 C 28260584 1649929 27204069 624703 2013 1 0 1 1 A 0 1 0 0 0.00100 0.00100 0.00200 0 0 0 B 0 1 0 0 0.00000 0.00000 0.00000 0 0 0 C 0 1 0 0 0.00100 0.00100 0.00200 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 244161 4418797 LIFE ENRICHING COMMUNITIES HC WEAKLEY LLC 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 263876150 HOLDING COMPANY, FORMED IN 2008 OH 244161 4418797 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 -276 455 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 1 1 0 1 TWIN TOWERS L 3368304 MANAGEMENT SERVICES AGREEMENT TWIN LAKES L 2127312 MANAGEMENT SERVICES AGREEMENT TWIN TOWERS P 4772058 CASH TRANSACTION TWIN TOWERS Q 20265828 CASH TRANSACTION TWIN LAKES Q 15075720 CASH TRANSACTION LIFE ENRICHING COMMUNITIES FOUNDATION S 650000 CASH TRANSACTION LIFE ENRICHING COMMUNITIES FOUNDATION O 276911 CASH TRANSACTION SCHEDULE R, PART V 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.