2024-11-14T09:33:29-06:00 2023-12-31 381357951 PLANTE & MORAN PLLC 250 S HIGH ST SUITE 100 COLUMBUS OH 43215 990 2023-01-01 061708088 LIFE ENRICHING COMMUNITIES FOUNDATION LIFE 5137193540 6279 TRI-RIDGE BLVD 340 LOVELAND OH 45140 KEVIN MCDONNELL CFO 5137193540 2024-11-12 1 1 AMY CIMINELLO P00796388 6148493000 2024-11-07 2023 2024-10-15 13:58:12Z SCOTT MCQUINN 6279 TRI-RIDGE BLVD 340 LOVELAND OH 45140 20917931 0 X WWW.LEC.ORG X 2001 OH SEE SCHEDULE O 11 9 0 9 0 0 651758 1832477 0 0 6973842 4241790 -56986 -64053 7568614 6010214 4414567 3822998 0 0 421107 650505 49980 9600 1091996 383475 431891 5269129 4914994 2299485 1095220 136944526 133021602 96214718 84552564 40729808 48469038 X SEE SCHEDULE O 0 0 3822998 3822998 0 FUNDRAISING AND FUND MANAGEMENT TO BENEFIT RELATED ORGANIZATIONS. 3822998 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 1 0 0 1 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 11 9 0 0 0 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 RON BESHAR CHAIR 1.00 3.25 X 0 0 0 DOUG BURGESS TRUSTEE 1.00 5.50 X 0 0 0 RICHARD DUSTERBERG TRUSTEE 1.00 0.00 X 0 0 0 SANDRA EAST TRUSTEE 1.00 5.50 X 0 0 0 ROBERT GARDNER TRUSTEE 1.00 0.00 X 0 0 0 ROBYN HILDAL TRUSTEE 1.00 5.50 X 0 0 0 STEVE SCHLEGAL TRUSTEE 1.00 0.00 X 0 0 0 JOSEPH THORPE TRUSTEE 1.00 4.25 X 0 0 0 JACK WILD TRUSTEE 1.00 0.00 X 0 0 0 MIKE BRANDY TRUSTEE - PART YEAR 1.00 0.00 X 0 0 0 KEVIN MCDONNELL CFO/TREASURER 1.00 47.00 X 0 275359 185604 DANIEL MCMANUS EXECUTIVE DIRECTOR FOUNDATION 40.00 0.00 X 0 165731 49398 0 1503015 950527 0 0 1 0 0 141195 64326 1626956 550779 1832477 4245622 4245622 14818083 14821915 -3832 -3832 -3832 21749 141195 85802 -64053 -64053 6010214 0 0 4177737 3822998 3822998 563738 563738 13772 13772 32630 32630 40365 40365 71925 71925 4000 4000 9600 9600 296568 296568 22687 22687 8054 8054 7742 7742 147 147 RESIDENT ACTIVITY EXPEN 17194 17194 DUES AND LICENSES 2021 2021 FOOD 1553 1553 4914994 3822998 0 1091996 14297 22789 27400839 20404548 111375 16890 64326 7843 16451 101459413 97273648 1946807 1691168 6003952 13531782 136944526 133021602 1313 46551 96213405 84506013 96214718 84552564 X 27479184 35218414 13250624 13250624 40729808 48469038 136944526 133021602 X 1095220 6620974 23036 X X 0 1 X 1 0 X X 10 TWIN TOWERS 310536677 10 1 1832804 0 TWIN LAKES 311708926 10 1 1990194 0 LUTHERAN HOME 340742692 10 1 0 0 LUTHER HOUSE 341026426 10 1 0 0 WESLEY GLEN RETIREMENT COMMUNITY LLC 852687288 10 1 0 0 WESLEY RIDGE RESIDENCE CORP 311595342 10 1 0 0 WESLEY WOODS AT NEW ALBANY LLC 474479239 10 1 0 0 WESLEY HOSPICE 271188840 10 1 0 0 WESLEY GLEN INC 310738614 10 1 0 0 WESLEY RIDGE 311461485 10 1 0 0 10 3822998 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART IV SEC C LN 1: THE CEO, CFO, AND COO ARE IN COMMON ACROSS THE SUPPORTING AND SUPPORTED ORGANIZATIONS AND SERVE ON ALL THE BOARDS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11065437 530170 1148842 55117 448138 12241194 12914518 92714 -1452036 55572 434187 11065437 11937513 15000 1462100 37327 462768 12914518 11498153 20000 887534 35200 432974 11937513 2253988 9125014 434119 19796 295172 11498153 0.00000 0.89600 0.10400 1 0 0 DUE FROM AFFILIATES 13531782 13531782 DUE TO AFFILIATES 84440735 POOLED INCOME OFFSET 65278 84506013 PT V, LINE 4: INCOME FROM THE PERMANENT ENDOWMENT AND THE TEMPORARILY RESTRICTED ENDOWMENT IS TO BE USED FOR THE GENERAL ACTIVITIES OF TWIN TOWERS AND TWIN LAKES AND TO PROVIDE PASTORAL CARE, BENEVOLENT CARE, MAINTENANCE OF LANDSCAPED SPACES AND SCHOLARSHIP. NORTH AMERICA PUBLICLY-TRADED INVESTMENT 378516 EUROPE PUBLICLY-TRADED INVESTMENT 2008217 0 0 0 0 0 0 2386733 0 2386733 0 0 1 0 0 0 PART IV, LINE 3: LIFE ENRICHING COMMUNITIES FOUNDATION 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 A MUSICAL FEAST 156669 141195 15474 6868 78832 HOLIDAY BOUTIQUE 6275 6275 102 162944 141195 21749 6868 78832 102 85802 -64053 1 TWIN TOWERS 5343 HAMILTON AVE CINCINNATI OH 45224 310536677 501(C)3 1832804 0 N/A N/A SEE PART IV TWIN LAKES 9840 MONTGOMERY ROAD CINCINNATI OH 45242 311708926 501(C)3 1990194 0 N/A N/A SEE PART IV 2 0 PART II, LINE 1, COLUMN (H): NAME OF ORGANIZATION OR GOVERNMENT: TWIN TOWERS, (H) PURPOSE OF GRANT OR ASSISTANCE: ALLOCATION OF CONTRIBUTIONS RECEIVED AND INVESTMENT EARNINGS BY LIFE ENRICHING COMMUNITIES FOUNDATION TO SUPPORT THE OPERATIONS AND CAPITAL NEEDS OF TWIN TOWERS. PART II, LINE 1, COLUMN (H): NAME OF ORGANIZATION OR GOVERNMENT: TWIN LAKES, (H) PURPOSE OF GRANT OR ASSISTANCE: ALLOCATION OF CONTRIBUTIONS RECEIVED AND INVESTMENT EARNINGS BY LIFE ENRICHING COMMUNITIES FOUNDATION TO SUPPORT THE OPERATIONS AND CAPITAL NEEDS OF TWIN LAKES. PART I, LINE 2: CONTRIBUTIONS RECEIVED BY LIFE ENRICHING COMMUNITIES FOUNDATION ON BEHALF OF RELATED EXEMPT ORGANIZATIONS ARE TRANSFERRED TO THE INTENDED RECIPIENT ORGANIZATION AND INVESTMENT EARNINGS ARE TRANSFERRED TO THE SUPPORTED ORGANIZATIONS. 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 DANIEL MCMANUS EXECUTIVE DIRECTOR FOUNDATION 0 147693 0 17265 0 773 0 36061 0 13337 0 215129 0 17265 PART I, LINE 3 THE EXECUTIVE COMMITTEE OF LIFE ENRICHING COMMUNITIES, A RELATED ORGANIZATION, REVIEWS AND APPROVES THE COMPENSATION OF THE CEO. A COMPENSATION COMMITTEE AND AN INDUSTRY SURVEY ARE UTILIZED IN THEIR DETERMINATION OF COMPENSATION. PART I, LINE 4B EFFECTIVE JANUARY 1, 2018, THE EXECUTIVE COMMITTEE OF THE BOARD APPROVED AMENDMENTS TO THE SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. THIS PLAN INCLUDES 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. X 6839 FAIR MARKET VALUE X 4 536422 FAIR MARKET VALUE X OVERNIGHT ACCOMODATIONS 1 4200 FAIR MARKET VALUE X COUPONS/VOUCHERS FOR VARIOUS RESTAURANTS/SERVICES. 11 1818 DONOR'S EST VALUE X PASSES/TICKETS 1 1500 FACE VALUE OF TIX/PA 0 0 1 0 FORM 990, PART I, LINE 1: DESCRIPTION OF ORGANIZATION MISSION: THE LIFE ENRICHING COMMUNITIES FOUNDATION SUPPORTS THE ACTIVITIES OF RELATED 501(C)3 ORGANIZATIONS THROUGH FUNDRAISING AND FUND MANAGEMENT. FORM 990, PART III, LINE 1: DESCRIPTION OF ORGANIZATION MISSION: VISION: WE WORK FOR THE DAY WHEN EVERYONE INVOLVED IN SENIOR LIVING FINDS FULFILLMENT THROUGH: (A) LIFE WITH MEANING AND PURPOSE; (B) ENRICHING OPPORTUNITIES AND EXPERIENCES; (C) COMMUNITIES FOSTERING RELATIONSHIP AND PERPETUATING LEGACY. MISSION: WE PROVIDE EXCEPTIONAL EVERYDAY EXPERIENCES IN A CHRISTIAN COMMUNITY BY: (A) CREATING ASSOCIATE EXPERIENCES THAT SUPPORT, ENGAGE AND EMPOWER DELIVERING RESIDENT AND CUSTOMER EXPERIENCES THAT EXCEED EXPECTATIONS; (B) SETTING AND SURPASSING STANDARDS FOR QUALITY AND SAFETY; (C) GROWING CONSISTENTLY IN SERVICE AND VALUE; (D) PRODUCING EXPANDED RESOURCES TO EXTEND OUR IMPACT. VALUES: WE ARE AN EXTENDED FAMILY OF MULTIPLE GENERATIONS, BOUND TOGETHER WITH: (A) RESPECT: HONORING THE DIGNITY OF ALL PEOPLE; (B)INNOVATION: IGNITING ENTREPRENEURIAL INITIATIVE AND CREATIVE SOLUTIONS; (C) SPIRITUALITY: PURSUING OUR PURPOSE CONSISTENT WITH CHRISTIAN PRINCIPLES; (D) EXCELLENCE: STRIVING FOR EXTRAORDINARY EFFECTIVENESS AND EFFICIENCY. FORM 990, PART VI, SECTION A, LINE 6 LIFE ENRICHING COMMUNITIES, A NON-PROFIT CORPORATION, IS THE SOLE MEMBER OF LIFE ENRICHING COMMUNITIES FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A LIFE ENRICHING COMMUNITIES ELECTS THE BOARD OF TRUSTEES OF LIFE ENRICHING COMMUNITIES FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7B LIFE ENRICHING COMMUNITIES SHALL HAVE THE FOLLOWING EXCLUSIVE POWERS: A) TO ADOPT, AMEND AND REPEAL THE ARTICLES OF INCORPORATION OR ANY AMENDED OR RESTATED ARTICLES OF INCORPORATION FOR 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 LIFE ENRICHING COMMUNITIES FOUNDATION AND TO AUTHORIZE PERSONS TO CARRY OUT SUCH ACTIONS. G) TO APPROVE THE FINANCING OR CONSTRUCTION OF ANY NEW FACILITIES, IMPROVEMENTS, BUILDINGS, OR GROUNDS. H) ANY OTHER RIGHTS OR POWERS ACCORDED BY OHIO LAW TO THE MEMBERS OF ANY 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, THE SOLE MEMBER OF LIFE ENRICHING COMMUNITIES FOUNDATION, 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 LIFE ENRICHING COMMUNITIES FOUNDATION 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 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 LIFE ENRICHING COMMUNITIES FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT 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 THE ELECTRONIC MUNICIPAL MARKET ACCESS (EMMA). FORM 990, PART XI, LINE 9: CHANGE IN SPLIT INTEREST AGREEMENT 23,036. PART XII, LINE 2C: THIS 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) LINE 12C, III-FI N/A 0 TWIN TOWERS 5343 HAMILTON AVENUE CINCINNATI OH 45224 310536677 SENIOR CARE AND HOUSING OH 501(C)(3) LINE 10 LIFE ENRICHING COMMUNITIES 0 TWIN LAKES 9840 MONTGOMERY ROAD CINCINATTI OH 45242 311708926 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 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 LUTHER HOUSE 2116 DOVER CENTER ROAD WESTLAKE OH 44145 341026426 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 LIFE ENRICHING COMMUNITIES FOUNDATION C -400686 345070 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 0 1 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.