2024-11-14T09:30:22-06:00 2023-12-31 381357951 PLANTE & MORAN PLLC 250 S HIGH ST SUITE 100 COLUMBUS OH 43215 990 2023-01-01 341026426 LUTHER HOUSE LUTH 4408710090 2116 DOVER CENTER RD WESTLAKE OH 44145 KEVIN MCDONNELL CFO 4408710090 2024-11-12 1 1 AMY CIMINELLO P00796388 6148493000 2024-11-07 2023 2024-10-15 13:58:12Z SCOTT MCQUINN 6279 TRI-RIDGE BLD SUITE 320 LOVELAND OH 45140 3594392 0 X WWW.LEC.ORG X 1969 OH THE PURPOSE OF LUTHER HOUSE IS TO CREATE AND MAINTAIN A CHRISTIAN COMMUNITY WHERE OLDER ADULTS CAN JOIN WITH ADMINISTRATION AND STAFF TO LIVE AS AN EXTENDED FAMILY AND BE ENCOURAGED TO LIVE AT THE HIGHEST POSSIBLE LEVEL OF INDEPENDENCE, AND IN KEEPING WITH THE PRINCIPLES ESTABLISHED BY THE UNITED METHODIST AND LUTHERAN CHURCHES, TO PROVIDE OLDER ADULTS WITH ACCOMMODATIONS DESIGNED TO MEET THEIR PHYSICAL, SPIRITUAL, VOCATIONAL, SOCIAL, EMOTIONAL AND INTELLECTUAL NEEDS. 5 3 0 23 0 0 0 176075 2050751 3410427 11861 5381 2285 2509 2064897 3594392 0 0 0 0 667580 809507 0 0 0 3336711 3725291 4004291 4534798 -1939394 -940406 35317963 39654093 34590651 38867187 727312 786906 X VISION... WE WORK FOR THE DAY WHEN EVERYONE INVOLVED IN SENIOR LIVING FINDS FULFILLMENT THROUGH... LIFE WITH MEANING AND PURPOSE; ENRICHING OPPORTUNITIES AND EXPERIENCES; COMMUNITIES FOSTERING RELATIONSHIPS AND PERPETUATING LEGACY. MISSION...WE PROVIDE EXCEPTIONAL EVERYDAY EXPERIENCES IN A CHRISTIAN COMMUNITY BY CREATING ASSOCIATE EXPERIENCES THAT SUPPORT, ENGAGE AND EMPOWER; DELIVERING RESIDENT AND CUSTOMER EXPERIENCES THAT EXCEED EXPECTATIONS; SETTING AND SURPASSING STANDARDS FOR QUALITY AND SAFETY; GROWING CONSISTENTLY IN SERVICE AND VALUE; PRODUCING EXPANDED RESOURCES TO EXTEND OUR IMPACT. VALUES: WE ARE AN EXTENDED FAMILY OF MULTIPLE GENERATIONS, BOUND TOGETHER WITH... RESPECT: HONORING THE DIGNITY OF ALL PEOPLE; INNOVATION: IGNITING ENTREPRENEURIAL INITIATIVE AND CREATIVE SOLUTIONS; SPIRITUALITY: PURSUING OUR PURPOSE CONSISTENT WITH CHRISTIAN PRINCIPLES; EXCELLENCE: STRIVING FOR EXTRAORDINARY EFFECTIVENESS AND EFFICIENCY. 0 0 4153169 0 3410427 LUTHER HOUSE HAS 79 INDEPENDENT LIVING APARTMENTS FOR SENIORS. LUTHER HOUSE PROVIDES ITS RESIDENTS WITH RELIGIOUS, SOCIAL, EDUCATIONAL AND WELLNESS PROGRAMS AND SERVICES. DINING SERVICES, MAINTENANCE, ENVIRONMENTAL AND LAUNDRY SERVICES ALSO ARE PROVIDED AT VARIOUS LEVELS FOR RESIDENTS. 4153169 1 1 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 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 3 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 OH X KEVIN MCDONNELL 5137193531 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 SCOTT MCQUINN CEO/ PRESIDENT 1.00 47.00 X X 0 614164 414381 JAMES BOWERSOX COO/ SECRETARY 1.00 47.00 X X 0 447761 301144 LARRY BRUESHABER TRUSTEE 2.00 11.25 X 0 0 0 THOMAS KAHLE CHAIRPERSON 2.00 11.50 X 0 0 0 ROBERT IZO TRUSTEE 2.00 4.25 X 0 0 0 KEVIN MCDONNELL CFO/ TREASURER 1.00 47.00 X 0 275359 185604 JAMES MAYER EXECUTIVE DIRECTOR - PART YEAR 3.00 28.00 X 0 50700 0 CHRISTOPHER KLAWITTER EXECUTIVE DIRECTOR 19.00 21.00 X 0 157860 47182 0 1545844 948311 0 0 1 0 0 176075 176075 RESIDENT REVENUE 623000 3389603 3389603 RESIDENT SERVICES 623000 20824 20824 3410427 5381 5381 VENDOR REBATES 900099 2509 2509 2509 3594392 3410427 0 7890 769153 625211 143942 32 27 5 2035 1706 329 38287 32097 6190 3002 3002 22000 22000 115433 85473 29960 94604 94604 179026 132559 46467 26086 26086 167972 148378 19594 1831 1119 712 1654550 1654550 1069245 1062281 6964 80410 80410 FOOD 275450 275450 RESIDENT ACTIVITIES 33164 26844 6320 DUES AND LICENSES 2518 978 1540 4534798 4153169 381629 0 2096892 3651164 16924 144976 1810326 2335430 5364 19750 34829621 3451395 31907086 31378226 -518629 2124547 35317963 39654093 783614 170534 2041667 2886484 24657599 23393206 7107771 12416963 34590651 38867187 X 727312 786906 727312 786906 35317963 39654093 X -940406 1000000 X X 0 1 X 1 0 X 176075 176075 113277 754994 2051351 3410427 6330049 113277 754994 2051351 3586502 6506124 0 47451 451878 699179 520251 1718759 47451 451878 699179 520251 1718759 4787365 41 2254 11861 5381 19537 41 2254 11861 5381 19537 8 29 1685 2509 4231 41 115539 755023 2064897 3594392 6529892 0.73310 0.60520 0.00300 0.00690 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: VENDOR REBATES - 2020 AMOUNT: $ 8. 2021 AMOUNT: $ 29. 2022 AMOUNT: $ 1,685. 2023 AMOUNT: $ 2,509. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 548803 548803 30431007 3451395 26979612 1660125 1660125 2189686 2189686 31378226 CAPITALIZED SALES COMMISSIONS 47620 DUE TO AFFILIATE 2076927 2124547 REFUNDABLE LIFE USE FEES 12327419 ADVANCED DEPOSITS - RESIDENTS 89544 12416963 0 1 0 0 0 0 0 0 0 SCOTT MCQUINN CEO/ PRESIDENT 0 395449 0 216995 0 1720 0 381423 0 32958 0 1028545 0 216995 JAMES BOWERSOX COO/ SECRETARY 0 292717 0 152868 0 2176 0 272674 0 28470 0 748905 0 152868 KEVIN MCDONNELL CFO/ TREASURER 0 245581 0 29480 0 298 0 183868 0 1736 0 460963 0 29480 CHRISTOPHER KLAWITTER EXECUTIVE DIRECTOR 0 150367 0 7243 0 250 0 44560 0 2622 0 205042 0 7243 PART I, LINE 3 THE EXECUTIVE COMMITTEE OF LIFE ENRICHING COMMUNITIES, A RELATED ORGANIZATION, REVIEWS AND APPROVES THE COMPENSATION OF THE CURRENT CEO. A COMPENSATION COMMITTEE AND INDUSTRY SURVEY ARE UTILIZED IN THEIR DETERMINATION OF COMPENSATION. PART I, LINE 4B EFFECTIVE JANUARY 1, 2018, THE EXECUTIVE COMMITTEE OF THE LIFE ENRICHING COMMUNITIES BOARD APPROVED A COMPENSATION ARRANGEMENT TO PROVIDE RETENTION OF KEY EXECUTIVES, NAMELY THE CEO AND CFO, AND TO PROVIDE THEM WITH SUPPLEMENTAL RETIREMENT BENEFITS. THE BOARD DETERMINES ANNUALLY THE AMOUNT 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 2023. FORM 990, PART IV, LINE 24A: TAX EXEMPT BONDS WERE ISSUED FOR THE BENEFIT OF LEC-CONCORD RESERVE HOLDING CO. LLC, LUTHERAN HOME, LUTHER HOUSE, AND CONCORD RESERVE REALTY. AS THE PARENT ORGANIZATION, LEC-CONCORD RESERVE HOLDING CO. LLC, A DISREGARDED ENTITY OF LIFE ENRICHING COMMUNITIES (LEC), HAS COMPLETED SCHEDULE K (AS PART OF THE LEC RETURN) TO REFLECT 100% OF THE BOND'S VALUE AS REPORTED ON 8038 FOR THE OBLIGATED GROUP. NO SCHEDULE K WAS COMPLETED FOR LUTHERAN HOME. THE AMOUNT OF TAX-EXEMPT BONDS RECORDED ON THE BALANCE SHEET OF LUTHERAN HOME REFLECTS THE AMOUNT SPECIFICALLY ALLOCATED FOR ITS PARTICULAR PROJECTS. FORM 990, PART VI, SECTION A, LINE 4 LUTHER HOUSE AMENDED AND RESTATED ARTICLES TO CHANGE THE MINIMUM AGE FROM 62 TO 55 FORM 990, PART VI, SECTION A, LINE 6 LEC-CONCORD RESERVE HOLDING CO., A NON-PROFIT LIMITED LIABILITY COMPANY, IS THE SOLE MEMBER OF LUTHER HOUSE. FORM 990, PART VI, SECTION A, LINE 7A LEC-CONCORD RESERVE HOLDING CO. LLC ELECTS THE BOARD OF TRUSTEES OF LUTHER HOUSE. FORM 990, PART VI, SECTION A, LINE 7B LEC-CONCORD RESERVE HOLDING CO. LLC SHALL HAVE THE FOLLOWING EXCLUSIVE POWERS: A) TO ADOPT, AMEND AND REPEAL THE ARTICLES OF INCORPORATION OR ANY AMENDED OR RESTATED ARTICLES OF INCORPORATION OF THE CORPORATION. B) TO SELECT WHICH CERTIFIED PUBLIC ACCOUNTANTS WILL AUDIT THE BOOKS AND RECORDS OF THE CORPORATION. C) TO ADOPT, AMEND AND REPEAL THE MISSION STATEMENT OF THE CORPORATION. D) TO ADOPT, AMEND AND REPEAL THE REGULATIONS OF THE CORPORATION. E) TO APPROVE ANY VOLUNTARY MERGER OR CONSOLIDATION OF THE CORPORATION OR THE SALE, ASSIGNMENT, PLEDGING, MORTGAGING, LEASING OR TRANSFER OF ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS OR THE TRANSFER OF MAJORITY CONTROL OF THE CORPORATION. F) TO DETERMINE AND APPROVE THE ASSUMPTION, REFUNDING, ADVANCE REFUNDING OR DEFEASANCE OF ANY MAJOR DEBT, TO EXECUTE MAJOR DEBT DOCUMENTS AND TO TAKE ALL OTHER ACTIONS NECESSARY TO ENFORCE THE PROVISIONS OF THOSE DOCUMENTS ON BEHALF OF AND WITH RESPECT TO LUTHER HOUSE AND TO AUTHORIZE PERSONS TO CARRY OUT SUCH ACTIONS. G) TO APPROVE THE FINANCING OR CONSTRUCTION OF ANY NEW FACILITIES, IMPROVEMENTS, BUILDING OR GROUNDS. H) TO APPROVE ALL CAPITAL AND OPERATING BUDGETS OF THE CORPORATION. I) TO INSTITUTE AND APPROVE SYSTEM-WIDE POLICIES AND PROCEDURES FOR HUMAN RESOURCES AND COMPLIANCE. J) TO APPOINT, EVALUATE AND COMPENSATE ALL OFFICERS OF THE CORPORATION WHO ARE EMPLOYED BY LEC OR ANY AFFILIATED ENTITY INCLUDING THE CORPORATION. K) TO INITIATE AND OVERSEE STRATEGIC PLANNING FOR THE CORPORATION. L) ANY OTHER RIGHTS OR POWERS ACCORDED BY OHIO LAW TO THE MEMBERS OF AN OHIO NON-PROFIT CORPORATION AND NOT CONFERRED UPON THE BOARD OF TRUSTEES BY OHIO LAW OR BY THE ARTICLES OF INCORPORATION OR THESE REGULATIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE OF LIFE ENRICHING COMMUNITIES REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING, DISCUSSIONS CONCERNING THE FORM 990, QUESTIONS AND ANSWERS ARE DOCUMENTED CONTEMPORANEOUSLY IN THE MINUTES OF THE FINANCE COMMITTEE MEETING. ADDITIONALLY, A COPY OF THE FORM 990 WAS MADE AVAILABLE TO THE LUTHER HOUSE 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 PERSON APPROVING ACCOUNTS PAYABLE AND SIGNING THE 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 C, LINE 19 LUTHERAN HOME MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON WRITTEN REQUEST. THE CONSOLIDATED 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. AUDITED FINANCIAL STATEMENTS AND QUARTERLY BONDHOLDER FINANCIAL DISCLOSURES ARE POSTED TO ELECTRONIC MUNICIPAL MARKET ACCESS (EMMA). FORM 990, PART XI, LINE 9: EQUITY TRANSFER TO/FROM AFFILIATE 1,000,000. PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. LIFE ENRICHING COMMUNITIES 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 043660613 SEE PART VII OH 501(C)(3) LINES 12C, III-FI N/A 0 LIFE ENRICHING COMMUNITIES FOUNDATION 6279 TRI-RIDGE BLVD SUITE 340 LOVELAND OH 45140 061708088 SEE PART VII OH 501(C)(3) LINE 12B, II LIFE ENRICHING COMMUNITIES 0 TWIN TOWERS 5343 HAMILTON AVE CINCINNATI OH 45224 310536677 SENIOR CARE AND HOUSING OH 501(C)(3) LINE 10 LIFE ENRICHING COMMUNITIES 0 LEC NFP 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 261133673 INACTIVE OH N/A N/A LIFE ENRICHING COMMUNITIES 0 TWIN LAKES 9840 MONTGOMERY ROAD CINCINNATI OH 45242 311708926 SENIOR CARE AND HOUSING OH 501(C)(3) LINE 10 LIFE ENRICHING COMMUNITIES 0 LUTHERAN HOME 2116 DOVER CENTER RD WESTLAKE OH 44145 340742692 SENIOR CARE AND HOUSING OH 501(C)(3) LINE 10 LEC-CONCORD RESERVE HOLDING CO 0 WESLEY GLEN INC 5155 N HIGH STREET COLUMBUS OH 43214 310738614 SENIOR CARE AND HOUSING OH 501(C)(3) LINE 10 METHODIST RETIREMENT CENTER OF CENTRAL OHIO 0 WESLEY RIDGE INC 5155 N HIGH STREET COLUMBUS OH 43214 311461485 SENIOR CARE AND HOUSING OH 501(C)(3) LINE 10 METHODIST RETIREMENT CENTER OF CENTRAL OHIO 0 WESLEY GLEN HEALTH SERVICES CORP 5155 N HIGH STREET COLUMBUS OH 43214 311614458 SENIOR CARE AND HOUSING OH 501(C)(3) LINE 12B, II METHODIST RETIREMENT CENTER OF CENTRAL OHIO 0 WESLEY RIDGE RESIDENCE CORP 5155 N HIGH STREET COLUMBUS OH 43214 311595342 SENIOR CARE AND HOUSING OH 501(C)(3) LINE 10 METHODIST RETIREMENT CENTER OF CENTRAL OHIO 0 WESLEY HOSPICE SERVICES 5155 N HIGH STREET COLUMBUS OH 43214 271188840 HOSPICE OH 501(C)(3) LINE 10 METHODIST RETIREMENT CENTER OF CENTRAL OHIO 0 METHODIST RETIREMENT CENTER OF CENTRAL OHIO 5155 N HIGH STREET COLUMBUS OH 43214 310711146 SENIOR CARE AND HOUSING OH 501(C)(3) LINE 12B, II LEC-WESLEY HOLDING CO LLC 0 SENIOR PHARMACY SERVICES LTD 34099 MELINZ PRKWAY UNIT J EASTLAKE OH 44095 454618459 HEALTHCARE SERVICES OH N/A 0 0 WHOLE-PERSON WELLNESS SOLUTIONS INC 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 261134796 CONSULTING & EDUCATION OH N/A C 0 LEC COMMUNITY SERVICES INC 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 261130747 INVESTMENT CO. OH N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 SCHEDULE R, PART II, LINE 1B: SUPPORTING ORGANIZATION FOR TWIN TOWERS, TWIN LAKES, LUTHER HOUSE, LUTHERAN HOME, WESLEY GLEN RETIREMENT COMMUNITY, WESLEY RIDGE RESIDENCE CORP.,WESLEY WOODS AT NEW ALBANY, WESLEY HOSPICE, WESLEY GLEN, INC., AND WESLEY RIDGE. SCHEDULE R, PART II, LINE 2B: SUPPORTING FOUNDATION FOR TWIN TOWERS, TWIN LAKES, LUTHER HOUSE, LUTHERAN HOME, WESLEY GLEN RETIREMENT COMMUNITY, WESLEY RIDGE RESIDENCE CORP.,WESLEY WOODS AT NEW ALBANY, WESLEY HOSPICE, WESLEY GLEN, INC., AND WESLEY RIDGE.