2025-11-17T13:05:59-06:00 2024-12-31 331498605 PLANTE & MORAN PLLC 250 S HIGH ST SUITE 100 COLUMBUS OH 43215 990 2024-01-01 310536677 TWIN TOWERS TWIN 5138532000 5343 HAMILTON AVE CINCINNATI OH 45224 KEVIN MCDONNELL CFO 5138532000 2025-11-13 1 1 AMY CIMINELLO P00796388 6148493000 2025-11-13 2024 2025-03-06 01:10:19Z SCOTT MCQUINN 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 43463674 0 X WWW.LEC.ORG X 1899 OH THE PURPOSE OF TWIN TOWERS 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 CHURCH, TO PROVIDE OLDER ADULTS WITH ACCOMMODATIONS DESIGNED TO MEET THEIR PHYSICAL, SPIRITUAL, VOCATIONAL, SOCIAL, EMOTIONAL AND INTELLECTUAL NEEDS. 7 5 0 122 837 0 4893419 2583109 29839386 30834516 -70587 104898 8522 2843 34670740 33525366 1474283 1338250 0 0 9365112 9690958 0 0 0 21656304 24770728 32495699 35799936 2175041 -2274570 69742244 86868195 76999811 96415755 -7257567 -9547560 X 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. 0 0 34191265 1338250 30834516 TWIN TOWERS PROVIDES ITS RESIDENTS WITH NURSING CARE BEDS (75) OR ASSISTED LIVING UNITS (79) IF THEY ARE NOT ABLE TO LIVE INDEPENDENTLY, OR IN APARTMENTS OR PATIO HOMES (245) IF THEY ARE ABLE TO LIVE INDEPENDENTLY. IN ADDITION, HOSPICE SERVICES ARE PROVIDED IN THE HEALTH PAVILION. TWIN TOWERS ALSO PROVIDES ITS RESIDENTS WITH RELIGIOUS, SOCIAL, EDUCATIONAL, AND WELLNESS PROGRAMS AND SERVICES. DINING SERVICE INCLUDES THREE MEALS PER DAY. MAINTENANCE, ENVIRONMENTAL SERVICES AND LAUNDRY SERVICES ALSO ARE PROVIDED AT VARIOUS LEVELS FOR TWIN TOWERS' RESIDENTS. 34191265 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 7 5 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 0.75 47.25 X X 0 780736 333519 JAMES BOWERSOX COO/ SECRETARY 0.75 47.25 X X 0 561222 242968 DOUG BURGESS TRUSTEE 0.75 4.25 X 0 0 0 SANDRA EAST TRUSTEE 0.75 12.00 X 0 0 0 ROBYN HILDAL TRUSTEE 0.75 15.75 X 0 0 0 TOM KAHLE TRUSTEE 0.75 15.75 X 0 0 0 PHIL PRESENT TRUSTEE 0.75 15.75 X 0 0 0 KEVIN MCDONNELL CFO/ TREASURER 0.75 47.25 X 0 404319 156662 VICKI HICKMAN EXECUTIVE DIRECTOR 40.00 0.00 X 0 186523 53328 0 1932800 786477 0 0 1 0 0 2188519 394590 35884 2583109 RESIDENT REVENUE 623000 27294169 27294169 MEDICARE/MEDICAID 623000 3540347 3540347 30834516 748220 748220 8670 7563 1107 1107 837 270 9287423 9930745 -643322 -643322 -643322 VENDOR REBATES 900099 1736 1736 1736 33525366 30834516 837 106904 X 1338250 1338250 8168754 7992199 176555 152429 126049 26380 756760 625793 130967 613015 506925 106090 3217000 3217000 55808 55808 10783 10783 1807 1807 2199 2199 7098909 6925252 173657 78192 5 78187 746537 590982 155555 399923 299 399624 1446567 1214190 232377 37714 33750 3964 21021 19601 1420 4041947 4041947 4723103 4723103 49704 49704 FOOD 1223418 1223418 BAD DEBTS 678207 678207 FRANCHISE FEE 426576 426576 MEDICAL SUPPLIES 242570 242570 268743 215445 53298 35799936 34191265 1608671 0 3265 3185 4259418 5023679 3198030 3227561 4400 4400 131327 190718 152537422 74883877 61114359 77653545 1031445 765107 69742244 86868195 4059188 5492383 12042717 13650463 52573041 52573041 3265 3178 8321600 24696690 76999811 96415755 X -7257567 -9456951 -90609 -7257567 -9547560 69742244 86868195 X -2274570 -15423 X X 0 1 X 1 0 X 2871590 2236238 1681848 4893419 2583109 14266204 27850990 26097511 27574348 29839386 30834516 142196751 30722580 28333749 29256196 34732805 33417625 156462955 0 0 0 156462955 195847 108449 145035 412427 756890 1618648 195847 108449 145035 412427 756890 1618648 197537 4546 2545 7612 1736 213976 31115964 28446744 29403776 35152844 34176251 158295579 0.98840 0.98330 0.01020 0.01460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1807 1807 0 PART II-B LINE 1(I): A PERCENTAGE OF DUES PAID TO LEADING AGE OHIO AND LEADING AGE RELATES TO LOBBYING ACTIVITIES 0 1 X 9290616 70982 997728 29655 438329 9891342 8804671 19966 949534 26552 457003 9290616 10369753 51989 -1147480 20393 449198 8804671 9667556 1177518 29832 445489 10369753 9439510 676556 30730 417780 9667556 0.00000 0.85250 0.14750 0 1 1 1192723 1192723 103466895 55251696 48215199 11193011 8828893 2364118 36684793 10803288 25881505 77653545 DUE FROM AFFILIATES 17170501 REFUNDABLE LIFE USE FEES 5762822 ADVANCED DEPOSITS - RESIDENTS 1444481 DISTRIBUTIONS PAYABLE 318886 24696690 PART IV, LINE 2B: MEDICAID RECIPIENTS ARE PERMITTED TO ALLOW THE NURSING HOME TO HOLD FUNDS IN CUSTODY FOR THE MEDICAID RECIPIENTS' BENEFIT. DISTRIBUTIONS FROM THESE FUNDS ARE MADE AT THE MEDICAID RECIPIENTS' REQUEST. PART V, LINE 4: INCOME FROM THE PERMANENT ENDOWMENT FUNDS IS PRIMARILY TO BE USED FOR THE GENERAL ACTIVITIES OF THE ORGANIZATION; HOWEVER, A SMALL PORTION (LESS THAN 2% OF THE TOTAL) IS TO BE USED FOR THE UPKEEP OF THE BUILDING AND LANDSCAPED SPACES, PROVIDING PASTORAL CARE, AND SCHOLARSHIPS. THE TEMPORARY ENDOWMENT IS TO BE USED FOR BENEVOLENT CARE, PASTORAL CARE AND MAINTENANCE OF LANDSCAPED SPACES. 1 BENEVOLENT CARE FOR RESIDENTS 28 1338250 N/A N/A PART I, LINE 2: RESIDENTS MUST APPLY TO ALL GOVERNMENT SOURCES BEFORE BEING GRANTED BENEVOLENT ASSISTANCE. THE ORGANIZATION RECEIVES COPIES OF LETTERS PROVIDED BY THE ODJFS CONTAINING CONFIRMATION OF RECEIPT OF THE RESIDENTS' APPLICATIONS. APPLICATIONS DISCLOSING THE RESIDENT'S CURRENT FINANCIAL POSITION AND EFFORTS OF APPLYING TO GOVERNMENT SOURCES ARE REVIEWED AND APPROVED BY FINANCE AND THE EXECUTIVE DIRECTOR. UPON APPROVAL, BENEVOLENT ASSISTANCE IS PROVIDED IN THE FORM OF CREDITING CHARGES FROM THE RESIDENT'S MONTHLY BILLING STATEMENT AND CHARGING BENEVOLENT CARE EXPENSE. 0 1 0 0 0 0 0 0 0 SCOTT MCQUINN CEO/ PRESIDENT 0 417900 0 361195 0 1641 0 295047 0 38472 0 1114255 0 361195 JAMES BOWERSOX COO/ SECRETARY 0 301625 0 257542 0 2055 0 215513 0 27455 0 804190 0 257542 KEVIN MCDONNELL CFO/ TREASURER 0 264812 0 138576 0 931 0 153558 0 3104 0 560981 0 138576 VICKI HICKMAN EXECUTIVE DIRECTOR 0 154849 0 30900 0 774 0 34163 0 19165 0 239851 0 30900 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 THE ORGANIZATION PROVIDES A SUPPLEMENTAL RETIREMENT PLAN FOR THE CEO, CFO, AND COO, WITH CONTRIBUTIONS BASED ON 403(B) DEFERRALS. NO AMOUNTS WERE PAID TO PARTICIPANTS IN 2024. X 2 35884 FAIR MARKET VALUE 0 0 1 0 FORM 990, PART IV, LINE 24A: TAX-EXEMPT BONDS WERE ISSUED FOR THE BENEFIT OF LIFE ENRICHING COMMUNITIES, LIFE ENRICHING COMMUNITIES FOUNDATION, TWIN TOWERS AND TWIN LAKES (OBLIGATED GROUP MEMBERS). AS THE PARENT ORGANIZATION, LIFE ENRICHING COMMUNITIES HAS COMPLETED SCHEDULE K TO REFLECT 100% OF THE BONDS' VALUE AS REPORTED ON 8038 FOR THE OBLIGATED GROUP. NO SCHEDULE K WAS COMPLETED FOR TWIN TOWERS. THE AMOUNT OF TAX-EXEMPT BONDS RECORDED ON THE BALANCE SHEET OF TWIN TOWERS REFLECTS THE AMOUNT SPECIFICALLY ALLOCATED FOR ITS PARTICULAR PROJECTS. FORM 990, PART VI, SECTION A, LINE 6 LIFE ENRICHING COMMUNITIES, A NON-PROFIT CORPORATION, IS THE SOLE MEMBER OF TWIN TOWERS. FORM 990, PART VI, SECTION A, LINE 7A LIFE ENRICHING COMMUNITIES ELECTS THE BOARD OF TRUSTEES OF TWIN TOWERS. 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 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 TWIN TOWERS 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) ANY OTHER RIGHTS OR POWERS ACCORDED BY OHIO LAW TO THE MEMBERS OF ANY OTHER 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 TWIN TOWERS, REVIEWS 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 TWIN TOWERS 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 TWIN TOWERS 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 IX, LINE 11G CONTRACT SERVICES - MEDICAL: PROGRAM SERVICE EXPENSES 944,050. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 944,050. CONTRACT SERVICES - MAINTENANCE: PROGRAM SERVICE EXPENSES 2,951,629. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,951,629. OTHER CONTRACTED LABOR: PROGRAM SERVICE EXPENSES 3,029,573. MANAGEMENT AND GENERAL EXPENSES 10,789. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,040,362. CONTRACT SERVICES - ADMINISTRATIVE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 162,868. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 162,868. FORM 990, PART XI, LINE 9: CHANGE IN SPLIT INTEREST AGREEMENT -15,423. PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR. LIFE ENRICHING COMMUNITIES 6279 TRI-RIDGE BLVD SUITE 320 LOVELAND OH 45140 043660611 SEE PART VII OH 501(C)(3) LINE 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 LAKES 9840 MONTGOMERY ROAD CINCINNATI 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 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 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 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 1 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. 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. 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 BETWEEN THE ORGANIZATION AND LIFE ENRICHING COMMUNITIES FOUNDATION ARE THE ORGANIZATION'S TOTAL DAILY DEPOSITS AND TOTAL DAILY DISBURSEMENTS. ALL PAYROLL TRANSACTIONS AND MOST ACCOUNTS PAYABLE TRANSACTIONS WERE PROCESSED THROUGH THE ACCOUNTS OF LIFE ENRICHING COMMUNITIES. THE MAJORITY OF TRANSFER BETWEEN THE ORGANIZATION AND LIFE ENRICHING COMMUNITIES ARE THE ORGANIZATION'S PAYROLL AND DISBURSEMENT COSTS.