2024-05-09T12:54:08-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 2021 SPRING ROAD SUITE 200 OAK BROOK IL 60523 990 2022-07-01 262019353 THE ARLINGTON OF NAPLES ARLI 2247354056 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 DAN NOONAN CFO 8473687365 2024-05-08 1 DAN NOONAN 999009999 0 CHRIS MANDERFIELD P01238973 6305738600 2024-05-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SLOAN BENTLEY 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 13808830 0 X WWW.LUTHERANLIFECOMMUNITIES.ORG X 2008 IL SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENT. EMPOWERING VIBRANT GRACE FILLED LIVING ACROSS ALL GENERATIONS. PROVIDING RESIDENTIAL AND HEALTH CARE SERVICES TO SENIORS INCLUDING BENEVOLENT CARE TO THOSE WHO HAVE EXHAUSTED THEIR FINANCIAL FUNDS. X 3 1 346 1 0 0 58577 0 21008652 13623655 155230 13369 378515 171806 21600974 13808830 0 0 0 0 10820821 6053887 0 0 0 22759027 14989921 33579848 21043808 -11978874 -7234978 111315986 16582119 313200965 133047075 -201884979 -116464956 X EMPOWERING VIBRANT GRACE FILLED LIVING ACROSS ALL GENERATIONS. PROVIDING RESIDENTIAL AND HEALTH CARE SERVICES TO SENIORS INCLUDING BENEVOLENT CARE TO THOSE WHO HAVE EXHAUSTED THEIR FINANCIAL FUNDS. BENEVOLENT CARE IS PARTIALLY FUNDED BY AMOUNTS RECEIVED FROM AN AFFILIATE, LUTHERAN LIFE COMMUNITIES FOUNDATION. 0 0 19230466 13795461 DEVELOPMENT AND OPERATION OF 175 INDEPENDENT LIVING UNITS, 79 ASSISTED LIVING/MEMORY SUPPORT UNITS, AND 44 SKILLED NURSING UNITS FOR SENIORS. PROVIDING RESIDENTIAL AND HEALTH CARE SERVICES TO SENIORS INCLUDING BENEVOLENT CARE TO THOSE WHO HAVE EXHAUSTED THEIR FUNDS. DURING THE YEAR-ENDED JUNE 30, 2023, THE ORGANIZATION ENTERED INTO AN ASSET PURCHASE AGREEMENT WITH AN UNRELATED BUYER, TO SELL A SUBSTANTIAL PORTION OF THE ORGANIZATION'S ASSETS. SEE SCHEDULE N FOR ADDITIONAL DETAILS. 19230466 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 81 0 346 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 1 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X LUTHERAN LIFE MINISTRIES 8473687365 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 SLOAN BENTLEY PRESIDENT & CEO - VICE CHAIR 2.00 35.50 X X 0 544444 13404 JAMES BUCKMAN TREASURER/SECRETARY (UNTIL DEC '22) 2.00 35.50 X X 0 267249 7657 MICHAEL RENETZKY CHAIR 0.33 3.67 X X 0 0 0 AMY LA CROIX TREASURER/SECRETARY (STARTED JAN '23) 2.00 35.50 X X 0 77921 1484 JESSICA SHORT EXECUTIVE DIRECTOR 37.50 X 257180 0 3101 257180 889614 25646 1 0 1 0 SELECT REHABILITATION PO BOX 71985 CHICAGO IL 606941985 THERAPY SERVICES 716079 RF TECHNOLOGIES PO BOX 8444 CAROL STREAM IL 60197 TECHNOLOGY SERVICES 498831 COASTAL CARE STAFFING 340 TAMIAMI TRAIL S STE 203 NOKOMIS FL 34275 STAFFING 450651 PRODUCTION FLOORING LLC 897 COMMERCIAL BLVD NAPLES FL 34104 CAPITAL IMPROVEMENTS 323013 CHUHAK & TECSON 120 S RIVERSIDE PLAZA CHICAGO IL 60606 LEGAL SERVICES 290895 6 RESIDENT SERVICES REVENUE 623000 13623655 13623655 13623655 13369 13369 OTHER MISCELLANEOUS REVENUE 900099 171806 171806 171806 13808830 13795461 0 13369 5003949 4380836 623113 24450 21405 3045 685124 599809 85315 340364 297980 42384 324894 324894 184251 122962 61289 53739 35863 17876 960645 854974 105671 522446 498664 23782 11467 10460 1007 76866 70115 6751 1090280 828613 261667 77536 58927 18609 8086 6145 1941 5834442 5834442 2538446 2379555 158891 1835374 1835374 FOOD AND DIETARY SUPPLI 581392 581392 THERAPY EXPENSES 568761 568761 OTHER EXPENSES 201313 152998 48315 MEDICAL SUPPLIES 43096 32757 10339 76887 58434 18453 21043808 19230466 1813342 0 3226664 1675943 691603 260997 438798 0 784904 806878 0 0 92546683 0 13627334 13838301 111315986 16582119 38444337 49458583 2000861 139060510 64274590 87759738 158889 45776630 19313902 313200965 133047075 X -201884979 -116464956 -201884979 -116464956 111315986 16582119 X -7234978 986744 91668257 X X 0 0 0 X 310062 429090 768177 56577 1563906 23729216 23698516 22418418 21008652 13623655 104478457 24039278 24127606 23186595 21065229 13623655 106042363 0 0 0 106042363 246850 329900 288652 155230 13369 1034001 246850 329900 288652 155230 13369 1034001 568648 443185 237530 378515 171806 1799684 24854776 24900691 23712777 21598974 13808830 108876048 0.97400 0.97750 0.00950 0.00870 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER ANCILLARY INCOME - 2018 AMOUNT: $ 568,648. 2019 AMOUNT: $ 443,185. 2020 AMOUNT: $ 237,530. 2021 AMOUNT: $ 378,515. 2022 AMOUNT: $ 171,806. 0 0 3823 3823 3823 OTHER RECEIVABLES 2484 HELD BY TRUSTEE UNDER BOND INDENTURE AGREEMENT 13835817 13838301 DUE TO AFFILIATES 19313902 19313902 X 1 1 X X X X 0 0 0 0 0 0 0 0 0 SLOAN BENTLEY PRESIDENT & CEO - VICE CHAIR 0 544444 0 0 0 0 0 8910 0 4494 0 557848 0 0 JAMES BUCKMAN TREASURER/SECRETARY (UNTIL DEC '22) 0 248737 0 0 0 18512 0 3335 0 4322 0 274906 0 0 JESSICA SHORT EXECUTIVE DIRECTOR 199939 0 45000 0 12241 0 3101 0 0 0 260281 0 0 0 PART I, LINE 1A THE PRESIDENT AND CEO IS PROVIDED WITH A HOUSING ALLOWANCE WHICH TOTALED $34,800 FOR CALENDAR YEAR 2022, AND WAS INCLUDED WITHIN TAXABLE COMPENSATION. PART I, LINE 1B THE HOUSING ALLOWANCE IS INCORPORATED INTO THE EMPLOYMENT AGREEMENT WITH THE CEO. A COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 446004976 194638AC6 2014-01-08 6360000 CONSTRUCTION OF LIVING UNITS AND RELATED COMMON AREAS FOR SENIORS. 0 0 0 B COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 446004976 194638AG7 2014-01-08 3215000 CONSTRUCTION OF LIVING UNITS AND RELATED COMMON AREAS FOR SENIORS. 0 0 0 C COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 446004976 194638AE2 2014-01-08 22040000 CONSTRUCTION OF LIVING UNITS AND RELATED COMMON AREAS FOR SENIORS. 0 0 0 D COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 446004976 194638AF9 2014-01-08 5000000 CONSTRUCTION OF LIVING UNITS AND RELATED COMMON AREAS FOR SENIORS. 0 0 0 A 6360000 522818 519774 127200 5190208 2016 0 0 1 1 B 3215000 264286 262747 64300 2623667 2016 0 0 1 1 C 22040000 1765480 1755188 429533 17526466 2016 0 0 1 1 D 5000000 405612 403249 98684 4026655 2016 0 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 D 0 0 0 0 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 0 0 1 0 0 0 0 1 D 0 0 0 1 0 0 0 0 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 01/08/2019 ISSUER NAME: COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 01/08/2019 ISSUER NAME: COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 01/08/2019 ISSUER NAME: COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 01/08/2019 ISSUER NAME: COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 01/08/2019 ISSUER NAME: COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 01/08/2019 ISSUER NAME: COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 06/30/2020 ISSUER NAME: COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 06/30/2020 ISSUER NAME: COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 06/30/2020 FORM 990, SCHEDULE K, PART VI AS A RESULT OF THE ASSET PURCHASE AGREEMENT ENTERED INTO DURING THE YEAR (SEE SCHEDULE N), THE ORGANIZATION RECEIVED PROCEEDS FROM THE SALE OF THE ARLINGTON OF NAPLES. THIS PROCEEDS WERE DEPOSITS WITH THE SERIES 2013 AND SERIES 2015 BOND TRUSTEE, AND SUBSEQUENTLY DISBURSEMENTS TO PAYDOWN OF PORTION OF THE OUTSTANDING PRINCIPAL ON THESE BONDS. A COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 446004976 194638AD4 2014-01-08 38760000 CONSTRUCTION OF LIVING UNITS AND RELATED COMMON AREAS FOR SENIORS. 0 0 0 B COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 446004976 194638AB8 2014-01-08 52920000 CONSTRUCTION OF LIVING UNITS AND RELATED COMMON AREAS FOR SENIORS. 0 0 0 C COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 446004976 194638AM4 2015-07-14 1695000 CONSTRUCTION OF LIVING UNITS AND RELATED COMMON AREAS FOR SENIORS. 0 0 0 D COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 446004976 194638AL6 2015-07-14 645000 CONSTRUCTION OF LIVING UNITS AND RELATED COMMON AREAS FOR SENIORS. 0 0 0 A 38760000 3141561 3123266 764332 31187426 2016 0 0 1 1 B 52920000 4288121 4263148 1043286 42569746 2016 0 0 1 1 C 1695000 1695000 2016 0 0 1 1 D 645000 645000 2016 0 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 D 0 0 0 0 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 0 0 1 0 0 0 0 1 D 0 0 0 1 0 0 0 0 1 A 1 B 1 D 1 A COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 446004976 194638AK8 2015-07-14 5685000 CONSTRUCTION OF LIVING UNITS AND RELATED COMMON AREAS FOR SENIORS. 0 0 0 A 5685000 5685000 2016 0 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 1 0 0 0 0 1 A 0 THE ARLINGTON OF NAPLES (7932 ARLINGTON CIR, NAPLES, FLORIDA 34113) 2022-12-28 81000000 ASSET PURCHASE AGREEMENT 881067741 THE ARLINGTON OF NAPLES LLC 400 LOCUST STREET SUITE 820 DES MOINES IA 60309 LIMITED LIABILITY COMPANY 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION UTILIZES THE SERVICES OF LUTHERAN LIFE COMMUNITIES, AN AFFILIATE UNDER COMMON CONTROL, TO PROVIDE MANAGEMENT SERVICES. CERTAIN COMPENSATED EMPLOYEES OF LUTHERAN LIFE COMMUNITIES, AS SHOWN ON PART VII, SECTION A, ARE APOINTED TO SERVE ON THE BOARD OF DIRECTORS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 LUTHERAN LIFE MINISTRIES IS THE SOLE CORPORATE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD IS APPOINTED BY THE SOLE CORPORATE MEMBER, LUTHERAN LIFE MINISTRIES. FORM 990, PART VI, SECTION A, LINE 7B SOME DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO THE APPROVAL OF THE SOLE CORPORATE MEMBER, LUTHERAN LIFE MINISTRIES. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION REVIEWS THE TAX RETURN WITH THE AUDIT COMMITTEE OF ITS PARENT LUTHERAN LIFE MINISTRIES TO REPORT TO THE BOARD OF LUTHERAN LIFE MINISTRIES, WHICH PROVIDES FINAL APPROVAL OF THE TAX RETURNS OF ALL SUBSIDIARIES FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY REQUIRES BOARD MEMBERS, DIRECTORS, OFFICERS, AND KEY EMPLOYEES TO DISCLOSE TO THE BOARD OF DIRECTORS WHEN A CONFLICT MAY EXIST. THE POLICY AND COMPLIANCE WITH THIS POLICY ARE REVIEWED ANNUALLY BY THE AUDIT COMMITTEE OF ITS PARENT LUTHERAN LIFE MINISTRIES. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED WITH THE HELP OF AN INDEPENDENT COMPENSATION CONSULTANT AND THE COMPENSATION COMMITTEE OF THE BOARD OF ITS PARENT LUTHERAN LIFE MINISTRIES. ULTIMATE APPROVAL FOR THE COMPENSATION AMOUNT FOR THE CEO RESTS WITH THE BOARD OF LUTHERAN LIFE MINISTRIES. THE BOARD PROVIDES COUNSEL TO THE CEO FOR THE COMPENSATION OF ANY OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S TAX RETURN, FINANCIAL STATEMENTS AND POLICIES ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: GAIN ON DISPOSITION OF ASSETS 91,668,257. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. LUTHERAN HOME AND SERVICES FOR THE AGED INC 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 363375902 HOUSING AND SERVICES FOR SENIORS IL 501(C)(3) 509(A)(3) LUTHERAN LIFE MINISTRIES 0 LUTHERAN HOME FOR THE AGED INC 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 362192824 HOUSING AND SERVICES FOR SENIORS IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 LUTHERAN COMMUNITY SERVICES FOR THE AGED INC 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 363365609 IMPROVE QUALITY OF LIFE FOR SENIORS IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 LUTHERAN FOUNDATION FOR THE AGED INC 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 363365615 SUPPORTS THE WORK PROVIDED IN THE LUTHERAN HOME AND SERVICES SYSTEM IL 501(C)(3) 170(B)(1)(A)(VI) LUTHERAN LIFE MINISTRIES 0 LUTHERAN LIFE MINISTRIES 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 203426654 DEVELOP NEW SERVICES FOR SENIORS AND MANAGE SENIOR LIVING FACILITIES IL 501(C)(3) 509(A)(3) N/A 0 LUTHERAN LIFE COMMUNITIES FOUNDATION 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 363861882 SUPPORTS THE RESIDENTS AND OPERATIONS OF EACH LUTHERAN LIFE COMMUNITY IL 501(C)(3) 509(A)(1) LUTHERAN LIFE MINISTRIES 0 PLEASANT VIEW LUTHER HOME INC 505 COLLEGE AVENUE OTTAWA IL 61350 362167830 NURSING AND HEALTHCARE FACILITY IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 ST PAUL'S HOUSE AND HEALTH CARE CENTER 3831 NORTH MOZART AVENUE CHICAGO IL 60618 362167897 HEALTHCARE AND HOUSING FOR SENIORS IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 WITTENBERG LUTHERAN VILLAGE INC 1200 E LUTHER DRIVE CROWN POINT IN 46307 351299499 LONG-TERM HEALTHCARE FACILITY IN 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 WITTENBERG LUTHERAN VILLAGE ENDOWMENT CORPORATION 1200 E LUTHER DRIVE CROWN POINT IL 46307 351472245 LONG-TERM HEALTHCARE FACILITY IN 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 LUTHER OAKS INC 601 LUTZ ROAD BLOOMINGTON IL 61704 202117469 HEALTHCARE AND HOUSING FOR SENIORS IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 LUTHERAN LIFE COMMUNITIES 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 208549333 MANAGEMENT SERVICES IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0