2012-11-14T14:02:17-06:00 2011-12-31 381357951 PLANTE & MORAN PLLC 65 EAST STATE ST STE 600 COLUMBUS OH 43215 990 2011-01-01 043660613 LIFE ENRICHING COMMUNITIES LIFE 5137193510 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 JAMES L BOWERSOX 5137193510 2012-11-05 1 BERNIE OSTROWSKI P00366367 6148493000 2011 2016-02-24 21:20:13Z SCOTT M MCQUINN 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 15887287 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. 14 11 29 15 41100 957 0 0 5126797 5326937 -22772 269409 80436 65551 5184461 5661897 4000 0 0 0 2499469 2572926 0 0 0 2311481 2511892 4814950 5084818 369511 577079 13712958 32419768 14954838 33323087 -1241880 -903319 X 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 0 0 3539554 0 5326937 PROVIDE SUPPORTING SERVICES TO BENEFIT RELATED ORGANIZATIONS. 3539554 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 0 0 1 87 0 1 29 1 1 1 0 0 0 0 0 0 0 0 0 X 14 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X JAMES L BOWERSOX 5137193531 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 X SCOTT M MCQUINN 19.00 X X 307158 0 80495 JAMES L BOWERSOX 19.00 X X 203483 0 65942 JOHN PAYNE 0.10 X 0 0 0 ANDY GRANT 0.40 X X 0 0 0 JERRY WISSEL 0.50 X X 0 0 0 JOHN SROFE 0.20 X 0 0 0 DON CORNETT 0.30 X 0 0 0 GREG STOVER 0.20 X 0 0 0 PETER KUBASEK 0.20 X 0 0 0 BOB STEELE 0.30 X X 0 0 0 MARK KUENNING 0.30 X 0 0 0 WILLIAM CULP 0.30 X 0 0 0 LARRY BRUSHABER 0.30 X 0 0 0 STEVE BLACK 0.20 X 0 0 0 ROBERT BENSON 10.00 X 163891 0 38901 PATRICK MCCOLLUM 40.00 X 110082 0 12030 KEN MCDONALD 40.00 X 128464 0 37253 MARK MOUNTEL 40.00 X 106936 0 14434 CONNIE KINGSBURY 40.00 X 103468 0 23632 1123482 0 272687 7 0 1 0 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 5 MANAGEMENT FEES 561000 5326937 5326937 5326937 46113 46113 10448686 10225390 223296 223296 223296 WPWS MANAGEMENT FEE 561000 41100 41100 CREDIT CARD REBATE 900099 24451 24451 65551 5661897 5326937 41100 293860 743977 743977 1328088 1101563 226525 87488 31064 56424 283551 245370 38181 129822 82844 46978 84244 54329 29915 143735 143735 287415 200482 86933 6441 6441 284144 251419 32725 441260 441260 165771 110254 55517 16046 5816 10230 16351 5462 10889 382 382 192854 192854 544542 544542 RECRUITING 127471 127471 CABLE TV 114985 114985 DUES & LICENSES 40328 4522 35806 WPWS MANAGEMENT EXPENSE 39143 39143 6780 2230 4550 5084818 3539554 1545264 0 70443 194050 154163 28786 27414 588030 600405 1294691 461111 759849 833580 10140235 27912660 210561 415453 1791447 2405650 13712958 32419768 3436869 5058679 5467288 2384749 6050681 25879659 14954838 33323087 X -1241880 -903319 -1241880 -903319 13712958 32419768 X 577079 -238518 X X 0 1 1 X 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 1206901 461111 745790 87790 87790 833580 FUNDED RETIREMENT 315836 DEFERRED BOND ISSUANCE COSTS 1955626 ACCRUED INTEREST RECEIVABLE 134188 2405650 RETIREMENT PLANS (403B, 457) 315836 DUE TO AFFILIATES 25429638 OTHER LIABILITIES 134185 25879659 X 1 1 X X X 1 0 0 0 0 0 0 0 0 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 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. 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 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 2642105 826250 4432213 16243952 2013 0 0 0 0 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 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 SCHEDULE K SUPPLENTAL INFORMATION 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. SCHIFF KRIEDLER SHELL BOARD MEMBER CULP IS AN OFFICER AND SHAREHOLDER OF SCHIFF KRIEDLER SHELL 637651 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. 0 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. THE FOLLOWING OFFICERS DEVOTED WEEKLY AVERAGE HOURS TO RELATED PARTIES: 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 BOARD MEMBERS 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 CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -238,518. 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 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 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 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 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 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 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.