The rating on Hamilton County, Ohio's bonds, issued for Twin Towers Inc., reflects: * Good utilization; * A strong financial profile as demonstrated by sound financial operations, pro forma debt service coverage, and healthy cash levels; * The organization's sound management and operation of a 459 unit, fee-for-service continuing care retirement community; and * A favorable location in an economically diverse and wealthy suburb of Cincinnati, Ohio (GO debt rated 'AA+'), situated on a 125-acre wooded site. Twin Towers was established in 1899, relocated to its current site in 1907, and is affiliated with the United Methodist Church. The facility is accredited by the Continuing Care Accreditation Commission and operates 177 independent living apartments, 106 independent living patio homes, 40
