Carillon Inc.

“Carillon, inc. Pays management fees to an unrelated organization, life care services, a management company, to provide the organization with directors as well as other services. The directors are compensated by the management company, and carillon, inc. Reimburses life care services with monthly management fees for the compensation paid and other services provided. J. Scott wynn and pam roddy are on-site employees/admin managers of management company, life care services.”

“The organization engages an outside accounting firm to prepare form 990. Once prepared, the form is reviewed by the organization's internal accountants, and a copy of the form is provided to the board prior to filing.”

“Compliance officer is pam roddy, administrator of health center. The organization internally reviews transactions for possible conflicts on a routine basis throught the year and includes discussions at board meetings.”

“The executive director and health center administrator are employed by lcs, carillon inc.'s management company. The board of directors consults with and negotiates pay standards. Determining compensation for other officers and/or key employees is done in consultation with the board of directors and lcs regional managers. The executive director's compensation is determined by the management company using a process for compensation that involves independent & contemporaneously written determinations based on comparability data.”

“Governing documents are made available to the public. As required by financing, financial statements and debt-related items are disclosed on the emma website. All items regarding the organization are available upon request.”

“Carillon has a management agreement with lcs. Pursuant to the agreement, lcs provides carillon's executive director and certain management financial services. During fiscal year 2018 and 2017, total fees paid to lcs were approximately $678,800 and $414,000, respectively. J. Scott wynn was an employee of lcs, an unrelated organization, and, under his employment for lcs, he served as the executive director for carillon. Lcs paid compensation to j. Scott wynn in the amount of $155,073 for calendar year 2017. Pam roddy was also an employee of lcs, and served as the administrator for carillon house. Lcs paid compensation to pam roddy in the amount of $116,750 for calendar year 2017.”

“Change in interest in net assets of carillon foundation 65,870. Change in aro estimate 119,384.”

“The oversight and selection processes have not changed during the filing year.”

“Schedule b includes a grant received from the carillon foundation (ein:75-0123537), a related organization, however, the amount included on schedule b differs in the amount reported on schedule i of the carillon foundation on the 2017 form 990. The difference is due to a timing difference of when carillon inc. Recognized the grant revenue received on their books versus when the carillon foundation recognized the amount of grant expense on their books.”