2024-11-15T09:00:31-06:00 2023-12-31 390758449 WIPFLI LLP 170 N RADNOR-CHESTER RD SUITE 200 RADNOR PA 19087 990 2023-01-01 390981434 UNITED LUTHERAN PROGRAM FOR THE AGING INC UNIT 4144643880 4545 N 92ND ST WAUWATOSA WI 53225 ARTHUR KEUP CFO 4144643880 2024-11-14 1 0 SOLOMON MARDAKHAEV P01806552 6105653930 2024-11-12 2023 2024-10-15 13:58:12Z LUTHER MANOR STEPHANIE CHEDID 4545 N 92ND ST WAUWATOSA WI 53225 37079100 0 X WWW.LUTHERMANOR.ORG X 1957 WI SHARE GOD'S LOVE BY ENRICHING THE LIVES OF OLDER ADULTS. 9 8 553 104 0 0 4754990 2637522 22809783 24970414 -2134761 603082 770184 1440783 26200196 29651801 0 0 0 0 15886002 16210688 0 0 25542 12676724 13860593 28562726 30071281 -2362530 -419480 41124824 45082707 18775589 22666832 22349235 22415875 X SHARE GOD'S LOVE BY ENRICHING THE LIVES OF OLDER ADULTS. 0 0 13416789 0 13307449 LUTHER MANOR HEALTH CARE CENTER PROVIDES SKILLED NURSING CARE AND SERVICES FOR FRAIL ELDERLY. WITHIN THE HEALTH CARE CENTER IS A DEDICATED REHABILITATION CENTER. THE HEALTH CARE CENTER ALSO HAS A CONTRACT WITH A HOSPITAL SYSTEM TO ASSIST IN TRANSITIONING DIFFICULT TO PLACE PATIENTS TO THEIR MOST IDEAL CARE SETTING. THIS PROGRAM, OUR ALTERNATIVE TRANSITIONAL CARE PROGRAM, FILLS A DIRE SERVICE GAP IN THE PUBLIC HEALTHCARE & SUPPORT SYSTEM AND ENABLES THE HOSPITAL SYSTEM TO PROVIDE CARE TO THOSE WITH THE GREATEST NEED. THE FACILITY IS LICENSED FOR PARTICIPATION IN BOTH MEDICARE AND MEDICAID. 5762371 0 5108764 THE LUTHER MANOR TERRACE PROVIDES ENGAGING AND SUPPORTIVE INDEPENDENT LIVING HOUSING AND SERVICES FOR OLDER ADULTS. APARTMENT RESIDENTS OFTEN CHOOSE THE LMT IN ORDER TO BECOME PART OF A LIFE PLAN COMMUNITY SETTING. THE LMT SERVICES AND AMENITIES INCLUDE LIFE ENRICHMENT OPPORTUNITIES, TRANSPORTATION SERVICES, DINING PROGRAM, SPIRITUAL WELLNESS, FITNESS, HEALTH, ENTERTAINMENT AND CULTURAL PROGRAMS. THE LMT ALSO PROVIDES PERSONAL CARE SERVICES TO RESIDENTS THROUGH THE SUPPORTIVE LIVING "RESIDENTIAL CARE APARTMENT COMPLEX" RCAC PROGRAM, WHICH HELPS RESIDENTS MAINTAIN INDEPENDENT LIVING. 4424248 0 4594862 THE COURTYARDS AT LUTHER MANOR PROVIDES SUPPORTIVE (ASSISTED) LIVING SERVICES FOR FRAIL ELDERLY WHO RESIDE IN LUTHER MANOR'S LICENSED "COMMUNITY BASED RESIDENTIAL FACILITY (CBRF)". THE COURTYARDS PROGRAM ALSO INCLUDES "SPECIAL CARE" SERVICES FOR PERSONS WITH ALZHEIMER'S DISEASE AND OTHER FORMS OF DEMENTIA. THE COURTYARDS IS MEDICAID-CERTIFIED, ACCEPTING MEDICAID-WAIVER PROGRAM FUNDING. 1062297 0 1135464 LUTHER MANOR HOSPICE PROVIDES PATIENTS AND THEIR LOVED ONES THE OPPORTUNITY TO MAKE DECISIONS ABOUT END-OF-LIFE CARE, WHILE BEING SUPPORTED BY A DEDICATED, COMPASSIONATE STAFF OF PHYSICIANS, NURSES, CHAPLAINS, SOCIAL WORKERS, AND COUNSELORS. HOSPICE IS NOT A PLACE, NOR IS IT A RESIGNATION OF HOPE. IT IS NOT INTENTED TO HASTEN OR POSTPONE DEATH, BUT TO ENCOURAGE QUALITY IN LIFE,PRESERVE DIFNITY IN DYING AND OFFER SUPPORT IN GRIEF. 805783 0 571200 LUTHER MANOR AT RIVER OAKS IS A 16-UNIT ASSISTED LIVING CENTER LOCATED IN MEQUON, WI. RIVER OAKS OFFERS SUPPORTIVE, ASSISTED LIVING AND 24-HOUR CARE SERVICES IN A WARM, HOMELIKE SETTING. UNIQUE TO RIVER OAKS IS THE ABILITY TO FORM RELATIONSHIPS WITH STAFF WHICH ISN'T ALWAYS POSSIBLE IN A LARGER SETTING. 376215 0 252675 THE GARDENS AT LUTHER MANOR PROVIDES SUPPORTIVE (ASSISTED) LIVING SERVICES FOR FRAIL ELDERLY WHO RESIDE IN LUTHER MANOR'S LICENSED "COMMUNITY BASED RESIDENTAL FACILITY (CBRF)". THE GARDENS PROGRAM CONSISTS OF SPECIAL PROGRAMS AND APPROACHES DESIGNED TO MEET UNIQUE NEEEDS, AND STRIVE TO ENHANCE THE QUALITY OF LIFE, FOR THOSE WITH VARIOUS FORMS OF DEMENTIA. THE PROGRAM AIMS TO MAXIMIZE THE RESIDENT'S INDEPENDENCE THOUGHOUT EACH STATE OF THEIR CONDITION. THE GARDENS IS MEDICAID-CERTIFIED, ACCEPTING MEDICAID-WAIVER PROGRAM FUNDING. 2244295 0 1959339 25847703 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 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 1 0 0 0 0 1 0 0 0 1 58 0 553 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X ARTHUR KEUP 4144643880 4545 N 92ND ST WAUWATOSA WI 53225 STEPHANIE CHEDID PRESIDENT & CEO 45.00 5.00 X X 274694 0 92170 KRISTINE IWINSKI CHAIR 0.50 X X 0 0 0 ANDREW VEDDER VICE CHAIR 0.50 X X 0 0 0 KEITH FRALEIGH TREASURER 0.50 X X 0 0 0 ELIZABETH STRACHOTA-BENZ SECRETARY 0.50 X X 0 0 0 TRISHYA BROWN DIRECTOR 0.50 X 0 0 0 DAVID EDQUIST DIRECTOR 0.50 X 0 0 0 CAROLYN ESSWEIN DIRECTOR 0.50 X 0 0 0 RAYMOND ZASTROW DIRECTOR 0.50 X 0 0 0 ARTHUR KEUP CFO 45.00 5.00 X 155933 0 14683 KAREN GIBBS CHIEF CLINICAL OFFICER 50.00 X 166673 0 14129 PATRICK HANSEN CHIEF EXPERIENCE OFFICER 50.00 X 169813 0 6241 HERMINIA DEGUZMAN REGISTERED NURSE 62.10 X 198056 0 18479 ROSEMARY UZZI LICENSED PRACTICAL NURSE 52.20 X 119449 0 15187 SABRINA BROOKS REGISTERED NURSE SUPERVISOR 48.60 X 117510 0 15855 LATOSHA GRIFFIN LICENSED PRACTICAL NURSE 51.10 X 121158 0 14 SHERMAN MILLER EXECUTIVE DIRECTOR OF HUMAN RESOURCES 50.00 X 112910 0 4612 1436196 0 181370 11 0 1 0 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 DINING SERVICES 1729978 SELECT REHABILITATION LLC PO BOX 71985 CHICAGO IL 60694 THERAPY SERVICES 752642 CASPIAN TECHNOLOGY CONCEPTS LLC PO BOX 147 PEWAUKEE WI 53072 IT SERVICES 450907 LAKELAND BUILDERS 38275 SUNSET DR OCONOMOWOC WI 53066 CONSTRUCTION SERVICES 326645 ZIEN SERVICE INC 2303 W MILL RD GLENDALE WI 53209 CONSTRUCTION SERVICES 292012 16 2329872 174185 133465 102255 2637522 NURSING REVENUE 623000 13544032 13544032 SENIOR APARTMENT REVENUE 623000 9697236 9697236 HOSPICE REVENUE 623000 1214415 1214415 RETAINED FOUNDER FEES 623990 514731 514731 24970414 533943 533943 7496438 7421859 5440 74579 -5440 69139 69139 BED RESERVATION REVENUE 900099 1184100 1184100 SUNSET DELI REVENUE 722514 104409 104409 152274 152274 1440783 29651801 24970414 0 2043865 X 894337 894337 13179432 11398910 1760800 19722 106789 106701 88 875349 836304 38358 687 1154781 981613 172361 807 85400 85400 5367663 4376699 990426 538 91096 85923 5173 79193 74696 4497 442707 417566 25141 1466178 1402905 63215 58 43772 41286 2486 7890 7442 448 336002 336002 2610635 2587368 23267 603815 603815 SUPPLIES 964442 909673 54769 MAINTENANCE 872939 823366 49573 PROVISION FOR BAD DEBTS 399576 399576 PHARMACEUTICALS 317088 299081 18007 172197 158777 9778 3642 30071281 25847703 4198036 25542 1281095 1531873 104658 24141 3848347 3322257 56308 69326 272109 353981 103225421 81611331 18420399 21614090 16950906 18072589 191002 94450 41124824 45082707 2478539 3147700 207833 177609 7373713 10889753 78061 91741 8637443 8360029 18775589 22666832 X 22283551 22410289 65684 5586 22349235 22415875 41124824 45082707 X -419480 520205 -34085 X 0 1 X 1 0 X 1485268 5589397 8371979 4754990 2637522 22839156 27070157 23970054 22963893 22809783 24970414 121784301 28555425 29559451 31335872 27564773 27607936 144623457 0 0 0 144623457 634289 475550 424034 554966 533943 2622782 634289 475550 424034 554966 533943 2622782 251652 288557 135995 770184 1440783 2887171 29441366 30323558 31895901 28889923 29582662 150133410 0.96330 0.96710 0.01750 0.01840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 336498 336498 59849893 50570176 9279717 14921846 9303231 5618615 26273287 21737924 4535363 1843897 1843897 21614090 FINANCING LEASE LIABILITY 104461 ENTRANCE FEES 8255568 8360029 X 30172006 520205 520205 29651801 0 29651801 30071281 0 30071281 0 30071281 PART IV, LINE 2B: RESIDENT FUNDS ARE HELD BY THE ORGANIZATION WHICH RESIDENTS CAN ACCESS IF IN NEED OF ANY AMOUNT OF MONEY IN WHICH THE RESIDENT HAS ENTRUSTED THE ORGANIZATION. THESE FUNDS ARE OFTEN USED FOR MINOR PURCHASES. THIS ASSET IS IN CORRELATION WITH A LIABILITY FOR THE SAME AMOUNT. PART X, LINE 2: THE CORPORATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THE CORPORATION FILES INFORMATIONAL RETURNS AS A TAX-EXEMPT ORGANIZATION, WHICH ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. X X X X 0 1 0 0 0 1 0 0 1 1 STEPHANIE CHEDID PRESIDENT & CEO 274694 0 0 0 0 0 54448 0 37722 0 366864 0 0 0 HERMINIA DEGUZMAN REGISTERED NURSE 198056 0 0 0 0 0 4448 0 14031 0 216535 0 0 0 KAREN GIBBS CHIEF CLINICAL OFFICER 166673 0 0 0 0 0 3138 0 10991 0 180802 0 0 0 PATRICK HANSEN CHIEF EXPERIENCE OFFICER 169813 0 0 0 0 0 4408 0 1833 0 176054 0 0 0 ARTHUR KEUP CFO 155933 0 0 0 0 0 3313 0 11370 0 170616 0 0 0 PART I, LINE 4B NAME: STEPHANIE CHEDID, DESCRIPTION: CONTRIBUTIONS MADE TO 457(F) PLAN, CURRENT YEAR AMOUNT: $50,000. PLAN DESCRIPTION: PARTICIPATED IN 457(F) DEFERRED COMP PLAN. NO DISTRIBUTIONS MADE 2023. PART I, LINE 6 A PERCENTAGE OF THE ANNUAL BONUS FOR THE CEO, CFO, CXO AND CCO WAS DETERMINED BASED ON NET OPERATING LOSS. BONUSES WERE ACCRUED IN 2023 AND PAID IN 2024. PART I, LINE 8 THE ORGANIZATION HAS A DEFERRED COMPENSATION PLAN UNDER 457(B) AND 457(F) PLAN FOR CEO. A WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 391337855 2022-11-29 7500000 REFUNDING OF 2012 SERIES A BONDS 0 0 0 B WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 391337855 2022-11-29 9250000 FUNDING OF CAMPUS CAPITAL IMPROVEMENTS 0 0 0 A 7500000 214193 7285807 1 0 1 1 B 9250000 62750 3770947 5416303 0 0 0 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 A 1 B 1 X 3820 FAIR MARKET VALUE X 24321 89453 FAIR MARKET VALUE X NON-FOOD GROCERY ITEMS 2999 8982 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF ITEMS CONTRIBUTED IN PART I, COLUMN (B). FORM 990, PART VI, SECTION A, LINE 3 UNITED LUTHERAN PROGRAM FOR THE AGING, INC. HAS A CONTRACT WITH SODEXO TO MANAGE DINING SERVICES. SODEXO DIRECTLY EMPLOYS DINING MANAGEMENT EMPLOYEES, PURCHASES ALL FOOD, AND SUPERVISES LUTHER MANOR'S DINING SERVICE STAFF. FORM 990, PART VI, SECTION B, LINE 11B THE MEMBERS OF THE BOARD OF DIRECTORS OF UNITED LUTHERAN PROGRAM FOR THE AGING, INC. HAVE THE OPPORTUNITY TO REVIEW THE COMPLETE FORM 990 PRIOR TO BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND OFFICERS ANNUALLY REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY, DISCLOSING ANY POTENTIAL CONFLICTS OF INTERST TO THE SECRETARY OF THE BOARD AND ON AN INTERIM BASIS AS CONFLICTS ARISE AS OUTLINED IN THE POLICY. THE BOARD WILL REVIEW THE CONFLICT AND DETERMINE THE APPROPRIATE ACTION. DEPENDING ON THE TYPE OF CONFLICT, DIRECTORS AND OFFICERS WITH CONFLICTS MAY BE ALLOWED TO REMAIN ON THE BOARD, BUT WOULD BE EXPECTED TO REFRAIN FROM DISCUSSIONS OR VOTING ON MATTERS WHERE A POTENTIAL CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15 FOR THE CEO, AN OUTSIDE COMPENSATION CONSULTANT IS ENGAGED TO REVIEW COMPENSATION OF LIKE ORGANIZATIONS AND INDUSTRY COMPENSATION SURVEYS. BASED ON THIS DATA, COMPENSATION RECOMMENDATIONS ARE MADE TO THE EXECUTIVE COMMITTEE OF THE BOARD OF THE UNITED LUTHERAN PROGRAM FOR THE AGING, INC., AND APPROVED BY THIS COMMITTEE. THE REVIEW WAS PERFORMED BY THE COMPENSATION CONSULTANT USING DATA FROM KORN FERRY'S 2023 INTEGRATED HEALTHCARE SYSTEMS COMPENSATION SURVEY, MRA 2022 BENCHMARK COMPENSATION SURVEY, LEADINGAGE 2023 WISCONSIN EXECUTIVE COMPENSATION SURVEY, PRM 2023 MANAGEMENT COMPENSATION REPORT OF NFP ORGANIZATION, HHCS 2020-2021 MULTI-FACILITY CORPORATE COMPENSATION REPORT AND RELEVANT DATA FROM THE IRS FORM 990'S OF COMPARABLE ORGANIZATIONS. THE INFORMATION WAS DOCUMENTED BY THE EXECUTIVE COMMITTEE OF THE ULPA BOARD OF DIRECTORS IN A REBUTTABLE PRESUMPTION CHECKLIST. FOR THE CXO, CFO, AND CCO, AN OUTSIDE COMPENSATION CONSULTANT WAS ENGAGED IN TO REVIEW COMPENSATION OF LIKE ORGANIZATIONS AND INDUSTRY COMPENSATION SURVEYS. BASED ON THIS INFORMATION, THE CEO ALONG WITH INPUT FROM THE COMPENSATION CONSULTANT AND LUTHER MANOR'S HUMAN RESOURCES LEADERSHIP DETERMINES APPROPRIATE COMPENSATION. THE REVIEW WAS PERFORMED BY THE COMPENSATION CONSULTANT USING DATA FROM KORN FERRY'S 2022 INTEGRATED HEALTHCARE SYSTEMS COMPENSATION SURVEY, INCLUDING FOR-PROFIT AND NOT-FOR-PROFIT JOB EVALUATION DATA, HHCS 2020-2021 MULTI FACILITY CORPORATE COMPENSATION REPORT, MRA 2022 BENCHMARK COMPENSATION SURVEY, LEADINGAGE 2021 WISCONSIN EXECUTIVE COMPENSATION SURVEY, PRM 2021 MANAGEMENT COMPENSATION REPORT OF NFP ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS OF UNITED LUTHERAN PROGRAM FOR THE AGING, INC. ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION WILL CONSIDER REQUESTS AND MAKE THE DOCUMENTS AVAILABLE BASED ON FACTS AND CIRCUMSTANCES OF THE REQUEST. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS NOT MADE AVAILABLE TO THE PUBLIC. SOME YEAR-END FINANCIAL INFORMATION IS PROVIDED IN LUTHER MANOR'S ANNUAL IMPACT REPORT. FORM 990, PART IX, LINE 11G MEAL COST SERVICES: PROGRAM SERVICE EXPENSES 792,607. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 792,607. CNA POOL SERVICES: PROGRAM SERVICE EXPENSES 729,785. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 729,785. NURSING POOL SERVICES: PROGRAM SERVICE EXPENSES 321,246. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 321,246. OT SERVICES: PROGRAM SERVICE EXPENSES 320,190. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 320,190. PT SERVICES: PROGRAM SERVICE EXPENSES 333,771. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 333,771. ST SERVICES: PROGRAM SERVICE EXPENSES 103,268. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 103,268. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 53,668. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 53,668. HOSPICE SERVICES: PROGRAM SERVICE EXPENSES 50,462. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,462. OTHER SERVICES: PROGRAM SERVICE EXPENSES 1,671,702. MANAGEMENT AND GENERAL EXPENSES 990,426. FUNDRAISING EXPENSES 538. TOTAL EXPENSES 2,662,666. FORM 990, PART XI, LINE 9: RESTRICTED CONTRIBUTIONS -34,085. LUTHER MANOR FOUNDATION 4545 NORTH 92ND STREET MILWAUKEE WI 53225 391499823 PROGRAM GRANT TO UNITED LUTHERAN PROGRAM FOR THE AGING, INC. WI 501(C)(3) LINE 7 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 0 1 0 0