LIFE ENRICHING COMMUNITIES: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- LIFE ENRICHING COMMUNITIES (EIN 04-3660613)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-11-14
- IRS object ID
- 201223199349303632
- Schema version
- 2011v1.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-11-14T14:02:17-06:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381357951 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLANTE & MORAN PLLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 65 EAST STATE ST STE 600 | AddressLine1 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 43215 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043660613 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIFE ENRICHING COMMUNITIES | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LIFE | NameControl |
| Phone | 5137193510 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6279 TRI-RIDGE BLVD SUITE 320 | AddressLine1 |
| City | LOVELAND | City |
| State | OH | State |
| ZIP Code | 45140 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JAMES L BOWERSOX | Name |
| Title | CHIEF FINANCIAL OFFICER | Title |
| Phone | 5137193510 | Phone |
| Date Signed | 2012-11-05 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BERNIE OSTROWSKI | Name |
| PTIN | P00366367 | PTIN |
| Phone | 6148493000 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | SCOTT M MCQUINN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6279 TRI-RIDGE BLVD SUITE 320 | AddressLine1 |
| City | LOVELAND | City |
| State | OH | State |
| ZIP Code | 45140 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 15887287 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.LEC.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2001 | YearFormation |
| State Legal Domicile | OH | StateLegalDomicile |
| Activity Or Mission Description | LIFE ENRICHING COMMUNITIES SUPPORTS THE ACTIVITIES OF RELATED 501(C)(3) ORGANIZATIONS BY PROVIDING GUIDANCE, STRATEGIC PLANNING, MANAGEMENT SERVICES AND CORPORATE INFRASTRUCTURE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 14 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 11 | NbrIndependentVotingMembers |
| Total Nbr Employees | 29 | TotalNbrEmployees |
| Total Nbr Volunteers | 15 | TotalNbrVolunteers |
| Total Gross UBI | 41100 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 957 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 5126797 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 5326937 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -22772 | InvestmentIncomePriorYear |
| Investment Income Current Year | 269409 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 80436 | OtherRevenuePriorYear |
| Other Revenue Current Year | 65551 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 5184461 | TotalRevenuePriorYear |
| Total Revenue Current Year | 5661897 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 4000 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2499469 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2572926 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2311481 | OtherExpensePriorYear |
| Other Expenses Current Year | 2511892 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 4814950 | TotalExpensesPriorYear |
| Total Expenses Current Year | 5084818 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 369511 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 577079 | RevenuesLessExpensesCY |
| Total Assets BOY | 13712958 | TotalAssetsBOY |
| Total Assets EOY | 32419768 | TotalAssetsEOY |
| Total Liabilities BOY | 14954838 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 33323087 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -1241880 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -903319 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | VISION...WE WILL BE A WORLD-CLASS LEADER IN SENIOR LIVING, CREATING, EXPANDING AND ENHANCING...LIFE WITH MEANING AND PURPOSEENRICHING OPPORTUNITIES AND EXPERIENCESCOMMUNITIES FOSTERING RELATIONSHIPS AND PERPETUATING LEGACYMISSION...WE ENHANCE THE LIFESTYLES OF OLDER ADULTS IN CHRISTIAN COMMUNITY THROUGH THE WAY OF WELLNESS BY OUR...PHILOSOPHY EMBRACING WHOLE-PERSON WELL BEINGPEOPLE DEVELOPING AND EMPOWERING A TALENTED TEAMPRACTICES CONTINUALLY IMPROVING SERVICEPERFORMANCE DELIVERING GREAT RESULTSVALUES...WE ARE AN EXTENDED FAMILY OF MULTIPLE GENERATIONS, BOUND TOGETHER BY...RESPECT HONORING THE DIGNITY OF ALL PEOPLEINNOVATION CREATING NEW AND BETTER APPROACHESSPIRITUALITY PURSUING OUR PURPOSE CONSISTENT WITH CHRISTIAN PRINCIPLESEXCELLENCE STRIVING FOR EXTRAORDINARY EFFECTIVENESS AND EFFICIENCY | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 3539554 | Expense |
| Grants | 0 | Grants |
| Revenue | 5326937 | Revenue |
| Description | PROVIDE SUPPORTING SERVICES TO BENEFIT RELATED ORGANIZATIONS. | Description |
| Total Program Service Expense | 3539554 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 1 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 1 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 87 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 29 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 14 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 11 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | OH | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES L BOWERSOX | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5137193531 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6279 TRI-RIDGE BLVD SUITE 320 | AddressLine1 |
| City | LOVELAND | City |
| State | OH | State |
| ZIP Code | 45140 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (19 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| SCOTT M MCQUINN | |||||||
| CEO, PRESIDENT | 19.00 | X | X | 307158 | 0 | 80495 | |
| JAMES L BOWERSOX | |||||||
| CFO, SECRETARY | 19.00 | X | X | 203483 | 0 | 65942 | |
| JOHN PAYNE | |||||||
| TRUSTEE | 0.10 | X | 0 | 0 | 0 | ||
| ANDY GRANT | |||||||
| CHAIR | 0.40 | X | X | 0 | 0 | 0 | |
| JERRY WISSEL | |||||||
| TREASURER | 0.50 | X | X | 0 | 0 | 0 | |
| JOHN SROFE | |||||||
| TRUSTEE | 0.20 | X | 0 | 0 | 0 | ||
| DON CORNETT | |||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | ||
| GREG STOVER | |||||||
| TRUSTEE | 0.20 | X | 0 | 0 | 0 | ||
| PETER KUBASEK | |||||||
| TRUSTEE | 0.20 | X | 0 | 0 | 0 | ||
| BOB STEELE | |||||||
| VICE-CHAIR | 0.30 | X | X | 0 | 0 | 0 | |
| MARK KUENNING | |||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | ||
| WILLIAM CULP | |||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | ||
| LARRY BRUSHABER | |||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | ||
| STEVE BLACK | |||||||
| TRUSTEE | 0.20 | X | 0 | 0 | 0 | ||
| ROBERT BENSON | |||||||
| VP OF OPERATIONS | 10.00 | X | 163891 | 0 | 38901 | ||
| PATRICK MCCOLLUM | |||||||
| VP HUMAN RESOURCES | 40.00 | 110082 | 0 | 12030 | X | ||
| KEN MCDONALD | |||||||
| DIRECTOR OF FINANCE | 40.00 | 128464 | 0 | 37253 | X | ||
| MARK MOUNTEL | |||||||
| BUSINESS/TECH SOLUTIONS | 40.00 | 106936 | 0 | 14434 | X | ||
| CONNIE KINGSBURY | |||||||
| VP MARKETING | 40.00 | 103468 | 0 | 23632 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1123482 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 272687 | TotalOtherCompensation |
| Number Individuals GT100 K | 7 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| VIOX SERVICES INC | |||||
| LOCATION 347 | CINCINNATI | OH | 45246 | MAINTENANCE AND HOUSEKEEPING | 1095784 |
| PRELUDE SERVICES | |||||
| 3911 HARTZDALE DR SUITE 1102 | CAMP HILL | PA | 17011 | INFORMATION TECHNOLOGY | 511343 |
| ALLIANCE REHAB SRA | |||||
| 1520 KENSINGTON RD SUITE 105 | OAK BROOK | IL | 60523 | THERAPIES | 160027 |
| PLANTE & MORAN PLLC | |||||
| 65 E STATE ST SUITE 600 | COLUMBUS | OH | 43215 | AUDITING AND TAX SERVICES | 153395 |
| DEFFET GROUP INC | |||||
| 7801 MARYSVILLE RD | OSTRANDER | OH | 43061 | PERSONNEL | 106820 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MANAGEMENT FEES | Description |
| Business Code | 561000 | BusinessCode |
| Total Revenue Column | 5326937 | TotalRevenueColumn |
| Related Or Exempt Function Income | 5326937 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 5326937 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 46113 | TotalRevenueColumn |
| Exclusion | $46,113 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 10448686 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 10225390 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 223296 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 223296 | TotalRevenueColumn |
| Exclusion | $223,296 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Unrelated Business RevenueUnrelatedBusinessRevenue | ExclusionExclusionAmount |
|---|---|---|---|---|
| WPWS MANAGEMENT FEE | 561000 | 41100 | 41100 | |
| CREDIT CARD REBATE | 900099 | 24451 | $24,451 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 65551 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5661897 | TotalRevenueColumn |
| Related Or Exempt Function Income | 5326937 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 41100 | UnrelatedBusinessRevenue |
| Exclusion | $293,860 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 743977 | Total |
| Management And General | 743977 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1328088 | Total |
| Program Services | 1101563 | ProgramServices |
| Management And General | 226525 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 87488 | Total |
| Program Services | 31064 | ProgramServices |
| Management And General | 56424 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 283551 | Total |
| Program Services | 245370 | ProgramServices |
| Management And General | 38181 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 129822 | Total |
| Program Services | 82844 | ProgramServices |
| Management And General | 46978 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 84244 | Total |
| Program Services | 54329 | ProgramServices |
| Management And General | 29915 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 143735 | Total |
| Program Services | 143735 | ProgramServices |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 287415 | Total |
| Program Services | 200482 | ProgramServices |
| Management And General | 86933 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6441 | Total |
| Program Services | 6441 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 284144 | Total |
| Program Services | 251419 | ProgramServices |
| Management And General | 32725 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 441260 | Total |
| Program Services | 441260 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 165771 | Total |
| Program Services | 110254 | ProgramServices |
| Management And General | 55517 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16046 | Total |
| Program Services | 5816 | ProgramServices |
| Management And General | 10230 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16351 | Total |
| Program Services | 5462 | ProgramServices |
| Management And General | 10889 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 382 | Total |
| Program Services | 382 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 192854 | Total |
| Program Services | 192854 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 544542 | Total |
| Program Services | 544542 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Management And GeneralManagementAndGeneral | Program ServicesProgramServices |
|---|---|---|---|
| RECRUITING | 127471 | 127471 | |
| CABLE TV | 114985 | 114985 | |
| DUES & LICENSES | 40328 | 35806 | 4522 |
| WPWS MANAGEMENT EXPENSE | 39143 | 39143 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6780 | Total |
| Program Services | 2230 | ProgramServices |
| Management And General | 4550 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5084818 | Total |
| Program Services | 3539554 | ProgramServices |
| Management And General | 1545264 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 70443 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 194050 | BOY |
| EOY | 154163 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28786 | BOY |
| EOY | 27414 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 588030 | BOY |
| EOY | 600405 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1294691 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 461111 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 759849 | BOY |
| EOY | 833580 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10140235 | BOY |
| EOY | 27912660 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 210561 | BOY |
| EOY | 415453 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1791447 | BOY |
| EOY | 2405650 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13712958 | BOY |
| EOY | 32419768 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3436869 | BOY |
| EOY | 5058679 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5467288 | BOY |
| EOY | 2384749 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6050681 | BOY |
| EOY | 25879659 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14954838 | BOY |
| EOY | 33323087 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -1241880 | BOY |
| EOY | -903319 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -1241880 | BOY |
| EOY | -903319 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13712958 | BOY |
| EOY | 32419768 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 577079 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -238518 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | X | SupportingOrganization509a3 |
| Supporting Org509a3 Type3 Func Int | X | SupportingOrg509a3Type3FuncInt |
| Certification Checkbox | X | CertificationCheckbox |
| Written IRS Determination | X | WrittenIRSDetermination |
| Contrib By Controlling Individual | 0 | ContribByControllingIndividual |
| Contribution By Related Party | 0 | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | 0 | ContribBy35ControlledEntity |
Supported Org Information SupportedOrgInformation (2 entries)
| EINEIN | Type Of OrganizationTypeOfOrganization | Listed In Governing DocListedInGoverningDoc | Supported Organization NotifiedSupportedOrganizationNotified | Organized In USOrganizedInUS | AmountAmount |
|---|---|---|---|---|---|
| TWIN TOWERS | |||||
| 310536677 | 9 | 1 | 1 | 1 | $0 |
| TWIN LAKES | |||||
| 311708926 | 9 | 1 | 1 | 1 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Supported Orgs | 2 | TotalNumberOfSupportedOrgs |
| Sum Of Amounts | 0 | SumOfAmounts |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1206901 | OtherCostOrOtherBasis |
| Depreciation | 461111 | Depreciation |
| Book Value | 745790 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 87790 | OtherCostOrOtherBasis |
| Book Value | 87790 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 833580 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (3 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| FUNDED RETIREMENT | 315836 |
| DEFERRED BOND ISSUANCE COSTS | 1955626 |
| ACCRUED INTEREST RECEIVABLE | 134188 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 2405650 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| RETIREMENT PLANS (403B, 457) | $315,836 |
| DUE TO AFFILIATES | $25,429,638 |
| OTHER LIABILITIES | $134,185 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 25879659 | TotalOfAmounts |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Account | X | DiscretionarySpendingAccount |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 1 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (4 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SCOTT M MCQUINN | |||||||||||||
| 236333 | 0 | 60421 | 0 | 10404 | 0 | 69143 | 0 | 11352 | 0 | 387653 | 0 | 60421 | 0 |
| JAMES L BOWERSOX | |||||||||||||
| 154980 | 0 | 48503 | 0 | 0 | 0 | 54590 | 0 | 11352 | 0 | 269425 | 0 | 48503 | 0 |
| ROBERT BENSON | |||||||||||||
| 155391 | 0 | 8500 | 0 | 0 | 0 | 27549 | 0 | 11352 | 0 | 202792 | 0 | 0 | 0 |
| KEN MCDONALD | |||||||||||||
| 106884 | 0 | 21580 | 0 | 0 | 0 | 25984 | 0 | 11269 | 0 | 165717 | 0 | 21580 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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 BY THE EXECUTIVE COMMITTEE. |
| PART I, LINE 4A | PATRICK MCCOLLUM, VP HUMAN RESOURCES, RECEIVED A SEVERANCE PAYMENT OF $53,040 CALCULATED AS CURRENT BASE SALARY FOR 26 WEEKS AND A LETTER OF RECOMMENDATION. IN EXCHANGE, MR. MCCOLLUM AGREED TO RELEASE OR WAIVE ANY CLAIMS AGAINST LIFE ENRICHING COMMUNITIES AND TO NOT BRING ANY LEGAL ACTION AGAINST LIFE ENRICHING COMMUNITIES. |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)
| Issuer EINIssuerEIN | CUSIP NumberCUSIPNumber | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | Pool FinancingPoolFinancing |
|---|---|---|---|---|---|---|---|
| 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 |
| HAMILTON CTY OH ACTING BY AND THROUGH THE HAMILTON CTY HOSP COMMISSION | |||||||
| 316000063 | 40727RAL2 | 2006-12-01 | 10845000 | TO FUND CONSTRUCTION PROJECTS AT TWIN TOWERS AND TWIN LAKES | 0 | 0 | 0 |
| HAMILTON CTY OH ACTING BY AND THROUGH THE HAMILTON CTY HOSP COMMISSION | |||||||
| 316000063 | 40727RAN8 | 2008-11-06 | 9395000 | TO REFUND PRIOR BOND ISSUE DATED 12/1/2006 | 0 | 0 | 0 |
| 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 |
Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)
| Total ProceedsTotalProceeds | Amount In Reserve FundAmountInReserveFund | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Capital ExpendituresCapitalExpenditures | Year Of Subst CompletionYearOfSubstCompletion | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind | Capitalized InterestCapitalizedInterest | Amount UnspentAmountUnspent |
|---|---|---|---|---|---|---|---|---|---|---|
| 80515102 | 5027216 | 1128251 | 80515102 | 2005 | 1 | 1 | 1 | 1 | ||
| 10640000 | 683082 | 136745 | 10640000 | 2011 | 0 | 0 | 1 | 1 | ||
| 9330000 | 591752 | 217282 | 9330000 | 2005 | 1 | 1 | 1 | 1 | ||
| 25184183 | 1662688 | 826250 | 4432213 | 2013 | 0 | 0 | 0 | 0 | 2642105 | 16243952 |
Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)
| Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Engage Bond Counsel ContractsEngageBondCounselContracts | Any Research AgreementsAnyResearchAgreements | Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers | Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI | Total Private Business UseTotalPrivateBusinessUse | Post Issuance Compliance ProcdrsPostIssuanceComplianceProcdrs |
|---|---|---|---|---|---|---|---|---|
| 0 | 1 | 1 | 1 | 0 | 0.00250 | 0.00950 | 0.01200 | 1 |
| 0 | 0 | 1 | 1 | 0 | 0.00000 | 0.00750 | 0.00750 | 1 |
| 0 | 1 | 1 | 1 | 0 | 0.00250 | 0.00950 | 0.01200 | 1 |
| 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 1 |
Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)
| Form8038 T FiledForm8038TFiled | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Gross Proceeds InvestedGrossProceedsInvested | Exception To RebateExceptionToRebate |
|---|---|---|---|---|---|
| 0 | 0 | 0 | 0 | 0 | 0 |
| 0 | 1 | 0 | 0 | 0 | 0 |
| 0 | 1 | 0 | 0 | 0 | 0 |
| 0 | 1 | 0 | 0 | 0 | 0 |
Form990 Schedule K Part VI Form990ScheduleKPartVI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SCHEDULE K SUPPLENTAL INFORMATION | Identifier |
| Explanation | TAX-EXEMPT BONDS WERE ISSUED TO THE OBLIGATED GROUP CONSISTING OF LIFE ENRICHING COMMUNITIES, LIFE ENRICHING COMMUNITIES FOUNDATION, TWIN TOWERS, AND TWIN LAKES. AS THE PARENT ORGANIZATION, LIFE ENRICHING COMMUNITIES HAS COMPLETED SCHEDULE K TO RELECT 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. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCHIFF KRIEDLER SHELL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | BOARD MEMBER CULP IS AN OFFICER AND SHAREHOLDER OF SCHIFF KRIEDLER SHELL | Relationship |
| Amount Of Transaction | 637651 | AmountOfTransaction |
| Description Of Transaction | WILLIAM CULP IS A SHAREHOLDER, OFFICER, AND EMPLOYEE OF SCHIFF KRIEDLER SHELL, A FIRM PROVIDING INSURANCE BROKERAGE SERVICES AND ADVICE RELATED TO PROPERTY AND CASUALTY COVERAGE FOR LIFE ENRICHING COMMUNITIES. THE TRANSACTION AMOUNT INCLUDES BOTH THE PREMIUMS PAID FOR COVERAGE AS WELL AS COMPENSATION TO SCHIFF KRIEDLER SHELL. A COMPETITIVE BIDDING PROCESS FOR THESE SERVICES WAS COMPLETED IN THE YEAR SCHIFF KRIEDLER SHELL WAS CONTRACTED, AND MR. CULP WAS EXCLUDED FROM VOTING ON INSURANCE MATTERS. IN ADDITION, EVERY TWO YEARS, AS PART OF A REVIEW OF THE TAX-EXEMPT BONDS, INSURANCE COVERAGE IS EVALUATED BY AN EXTERNAL CONSULTANT TO ENSURE IT IS APPROPRIATE FOR THE ORGANIZATION'S NEEDS. | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 THE SENIOR MANAGEMENT, THEN DISTRIBUTED TO THE PERSONS APPROVING ACCOUNTS PAYABLE AND SIGNING CHECKS AS WELL AS TO THE BOARD OF TRUSTEES. CONFLICTS OF INTEREST ARE MONITORED BY THE SENIOR MANAGEMENT TO ENSURE THAT THOSE WITH CONFLICTS DO NOT VOTE ON MATTERS WHERE THEY HAVE A CONFLICT OF INTEREST. | |
| 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 2012. | |
| 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 VII: | TWIN TOWERS: SCOTT MCQUINN - 15 HOURS JAMES BOWERSOX - 15.5 HOURS ROBERT BENSON - 27 HOURS TWIN LAKES: SCOTT MCQUINN - 9.6 HOURS JAMES BOWERSOX - 12 HOURS ROBERT BENSON - 12 HOURS LIFE ENRICHING COMMUNITIES FOUNDATION: SCOTT MCQUINN - 3 HOURS JAMES BOWERSOX - 0.5 HOURS | THE FOLLOWING OFFICERS DEVOTED WEEKLY AVERAGE HOURS TO RELATED PARTIES: |
| FORM 990, PART VII: | TWIN TOWERS: ANDY GRANT - 0.3 HOURS DON CORNETT - 0.2 HOURS GREG STOVER - 0.1 HOURS WILLIAM CULP - 0.2 HOURS LARRY BRUSHABER - 0.2 HOURS STEVE BLACK - 0.2 HOURS TWIN LAKES: ANDY GRANT - 0.3 HOURS JOHN SROFE - 0.2 HOURS MARK KUENNING - 0.2 HOURS LARRY BRUSHABER - 0.3 HOURS LIFE ENRICHING COMMUNITIES FOUNDATION: ANDY GRANT - 0.2 HOURS JERRY WISSEL - 0.3 HOURS WILLIAM CULP - 0.2 HOURS STEVE BLACK - 0.1 HOURS | THE FOLLOWING BOARD MEMBERS DEVOTED WEEKLY AVERAGE HOURS TO RELATED PARTIES |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED LOSSES ON INVESTMENTS: -238,518. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| 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. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Total IncomeTotalIncome | EOY AssetsEOYAssets | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|
| OB WILSON LLC | |||||||||
| 6279 TRI-RIDGE BLVD SUITE 320 | LOVELAND | OH | 45140 | 263876446 | HOLDING COMPANY, FORMED IN 2008 | OH | 20686 | 821575 | LIFE ENRICHING COMMUNITIES |
| HC WEAKLEY LLC | |||||||||
| 6279 TRI-RIDGE BLVD SUITE 320 | LOVELAND | OH | 45140 | 263876150 | HOLDING COMPANY, FORMED IN 2008 | OH | 20686 | 821575 | OB WILSON LLC |
Form990 Schedule R Part II Form990ScheduleRPartII (4 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| LIFE ENRICHING COMMUNITIES FOUNDATION | ||||||||||
| 6279 TRI-RIDGE BLVD SUITE 320 | LOVELAND | OH | 45140 | 061708088 | SUPPORTING FOUNDATION | OH | 501(C)(3) | LINE 11B, II | N/A | 1 |
| TWIN TOWERS | ||||||||||
| 5343 HAMILTON AVE | CINCINNATI | OH | 45224 | 310536677 | SENIOR CARE AND HOUSING | OH | 501(C)(3) | LINE 9 | N/A | 1 |
| TWIN LAKES | ||||||||||
| 9840 MONTGOMERY ROAD | CINCINNATI | OH | 45242 | 311708926 | SENIOR CARE AND HOUSING | OH | 501(C)(3) | LINE 9 | N/A | 1 |
| LEC NFP | ||||||||||
| 6279 TRI-RIDGE BLVD SUITE 320 | LOVELAND | OH | 45140 | 261133673 | INACTIVE | OH | N/A | N/A | N/A | 1 |
Form990 Schedule R Part IV Form990ScheduleRPartIV (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Type Of EntityTypeOfEntity | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets | Percentage OwnershipPercentageOwnership |
|---|---|---|---|---|---|---|---|---|---|---|---|
| WHOLE-PERSON WELLNESS SOLUTIONS INC | |||||||||||
| 3051 ARBORCREEK LN | CINCINNATI | OH | 45242 | 261134796 | WHOLE-PERSON WELLNESS CONSULTING AND EDUCATION | OH | HC WEAKLEY LLC | C | -185853 | 54282 | 1.00000 |
| LEC COMMUNITY SERVICES INC | |||||||||||
| 6279 TRI-RIDGE BLVD SUITE 320 | LOVELAND | OH | 45140 | 261130747 | INACTIVE | OH | LIFE ENRICHING COMMUNITIES | C | 1.00000 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 1 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 1 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 1 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 1 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (13 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| TWIN TOWERS | ||
| K | 3188796 | MANAGEMENT SERVICES AGREEMENT |
| TWIN LAKES | ||
| K | 2084484 | MANAGEMENT SERVICES AGREEMENT |
| LIFE ENRICHING COMMUNITIES FOUNDATION | ||
| N | 428297 | PAYROLL ALLOCATION |
| TWIN LAKES | ||
| P | 428297 | CASH TRANSACTION |
| TWIN TOWERS | ||
| P | 1883741 | CASH TRANSACTION |
| TWIN TOWERS | ||
| O | 7211111 | CASH TRANSACTION |
| TWIN LAKES | ||
| A | 31899 | RENTAL AGREEMENT |
| TWIN LAKES | ||
| Q | 100000 | CASH TRANSACTION |
| LIFE ENRICHING COMMUNITIES FOUNDATION | ||
| Q | 164203 | CASH TRANSACTION |
| TWIN TOWERS | ||
| R | 3660438 | CASH TRANSACTION |
| TWIN LAKES | ||
| R | 2918848 | CASH TRANSACTION |
| LIFE ENRICHING COMMUNITIES FOUNDATION | ||
| R | 1504257 | CASH TRANSACTION |
| WHOLE-PERSON WELLNESS SOLUTIONS | ||
| B | 204892 | CASH TRANSACTION |
Form990 Schedule R Part VII Form990ScheduleRPartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | 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. | Explanation |