2025-05-09T10:13:50-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 2021 SPRING ROAD SUITE 200 OAK BROOK IL 60523 990 2023-07-01 202117469 LUTHER OAKS INC LUTH 8473687300 601 LUTZ ROAD BLOOMINGTON IL 61704 DAN NOONAN CHIEF FINANCIAL OFFICER 8473687365 2025-05-08 1 0 CHRIS MANDERFIELD P01238973 6305738600 2025-05-08 2023 2025-03-06 01:10:19Z SLOAN BENTLEY 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 12972573 0 X WWW.LUTHERANLIFECOMMUNITIES.ORG X 2004 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. 3 1 0 1 0 0 207180 38905 11271745 12820723 90563 112945 0 0 11569488 12972573 0 0 0 0 4707712 5341981 0 0 0 7341264 7732518 12048976 13074499 -479488 -101926 33010778 30982795 48898363 46926751 -15887585 -15943956 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 11771346 12820723 DEVELOPMENT AND OPERATION OF 90 INDEPENDENT LIVING UNITS, 57 ASSISTED LIVING UNITS, AND 19 SKILLED NURSING UNITS FOR SENIORS. PROVIDING RESIDENTIAL AND HEALTH CARE SERVICES TO SENIORS INCLUDING BENEVOLENT CARE TO THOSE WHO HAVE EXHAUSTED THEIR FUNDS. 11771346 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 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 0 0 1 0 0 0 1 X 29 0 0 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 MICHAEL RENETZKY CHAIR 0.30 3.70 X X 0 0 0 M SLOAN BENTLEY PRESIDENT & CEO-VICE CHAIR 2.00 35.50 X X 0 694269 10159 AMY LACROIX SECRETARY 2.00 35.50 X X 0 345435 9362 PHILLIP BACHMAN EXECUTIVE DIRECTOR 37.50 0.00 X 121987 0 14124 KAREN COUGHLIN SALES COUNSELOR 37.50 0.00 X 110630 0 5907 232617 1039704 39552 2 0 1 0 THOMAS CUISINE 700 EAST FRANKLIN ROAD MERIDIAN ID 83642 FOOD SERVICES 1472060 JCSP LLC 1812 S PROSPECT AVE PARK RIDGE IL 60068 CONTRACTOR 391192 CLIPBOARD HEALTH PO BOX 103125 PASADENA CA 911893125 CONTRACTED STAFFING 273011 SELECT REHABILITATION PO BOX 71985 CHICAGO IL 60694 REHABILITATION SERVICES 270262 FTI CONSULTING INC PO BOX 418005 BOSTON MA 02241 CONSULTING SERVICES 172364 5 34763 4142 38905 RESIDENT SERVICES REVENUE 623000 11794158 11794158 AMORTIZATION OF ENTRANCE FEE REVE 623000 989688 989688 MISCELLANEOUS OPERATING REVENUE 623000 36877 36877 12820723 112945 112945 12972573 12820723 0 112945 4624476 3930805 693671 6783 5766 1017 424651 360953 63698 286071 243160 42911 581229 581229 22068 11696 10372 33735 17880 15855 1130345 1000392 129953 354943 340745 14198 4190 4064 126 248080 238157 9923 457662 370706 86956 40393 32718 7675 6651 5387 1264 1396899 1382930 13969 1506292 1446040 60252 182298 182298 DIETARY 506898 506898 THERAPY AND ANCILLARIES 402099 402099 PROPERTY TAXES 242521 196442 46079 MAINTENANCE 213847 173216 40631 402368 337765 64603 13074499 11771346 1303153 0 1295600 55901 151911 1081290 59835 38359 193748 314638 43832358 19368049 24940631 24464309 1326345 1295913 5073140 3701953 33010778 30982795 718000 1447292 672664 523445 29044122 29017379 14748023 15157948 1202669 780453 2512885 234 48898363 46926751 X -15887585 -15943956 -15887585 -15943956 33010778 30982795 X -101926 45580 -25 X X 0 0 0 X 141195 332926 149193 207180 38905 869399 9473782 10096270 10815144 11271745 12820723 54477664 9614977 10429196 10964337 11478925 12859628 55347063 0 0 0 55347063 162247 49834 37260 90563 112945 452849 162247 49834 37260 90563 112945 452849 2593 7798 10391 9777224 10481623 11009395 11569488 12972573 55810303 0.99170 0.99190 0.00810 0.00790 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 2,593. 2021 AMOUNT: $ 7,798. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 74019 74019 37153854 18777305 18376549 5116306 546139 4570167 1488179 44605 1443574 24464309 TRUSTEE HELD FUNDS 2399940 DUE FROM AFFILIATE 543598 RESTRICTED CASH 758415 3701953 FINANCE LEASE 234 234 X PART IV, LINE 2B: ESCROW AND CUSTODIAL LIABILITIES REPRESENT REFUNDABLE RESIDENT ENTRANCE FEES, RESERVATION DEPOSITS, GARAGE DEPOSITS, AND SECURITY DEPOSITS. PART X, LINE 2: THE CORPORATIONS QUALIFY AS NOT-FOR-PROFIT ORGANIZATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (CODE) AND ARE EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE CORPORATIONS HAVE ADOPTED ASC SUBTOPIC 740-10, INCOME TAXES - OVERALL. ASC SUBTOPIC 740-10 ADDRESSES THE DETERMINATION OF HOW TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. UNDER ASC SUBTOPIC 740-10, THE CORPORATIONS MUST RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. ASC SUBTOPIC 740-10 ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST, AND PENALTIES ON INCOME TAXES, ACCOUNTING IN INTERIM PERIODS AND REQUIRES INCREASED DISCLOSURES. THE CORPORATIONS DO NOT HAVE AN ASSET OR LIABILITY FOR UNRECOGNIZED TAX BENEFITS. X 1 1 X X X X 0 0 0 0 0 0 0 1 0 M SLOAN BENTLEY PRESIDENT & CEO-VICE CHAIR 0 539269 0 155000 0 0 0 1036 0 9123 0 704428 0 0 AMY LACROIX SECRETARY 0 285435 0 60000 0 0 0 2656 0 6706 0 354797 0 0 PART I, LINE 1A THE PRESIDENT AND CEO IS PROVIDED WITH A HOUSING ALLOWANCE WHICH TOTALED $34,800 FOR CALENDAR YEAR 2023, AND WAS INCLUDED WITHIN TAXABLE COMPENSATION. PART I, LINE 1B THE HOUSING ALLOWANCE IS INCORPORATED INTO THE EMPLOYMENT AGREEMENT WITH THE CEO. PART I, LINE 3 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. PART I, LINE 7 THE ORGANIZATION AWARDED DISCRETIONARY BONUSES AS SHOWN IN SCHEDULE J, PART II, COLUMN (B)(II). A ILLINOIS FINANCE AUTHORITY 861091967 45204E6F0 2019-12-12 29984702 REFINANCE PREVIOUS BONDS AND FUND FUTURE CAPITAL EXPENDITURES 0 0 0 A 562110 29984702 1905908 497758 1837712 25743324 2019 1 0 1 1 A 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 PART V, LINE 2A THE ORGANIZATION UTILIZES TWO AFFILIATED ENTITIES (LUTHERAN LIFE COMMUNITIES AND LUTHERAN HOME FOR THE AGED, INC.) AS COMMON PAYMASTERS FOR THE PAYMENT OF PAYROLL. AS SUCH, THE COMMON PAYMASTERS HAVE FILED ALL APPROPRIATE TAX RETURNS AND ISSUED FORMS W-2 WITH RESPECT TO WAGES THEY HAVE PAID. THE ORGANIZATION HAS REIMBURSED THE COMMON PAYMASTERS FOR ITS SHARE OF WAGES AND TAX PAYMENTS. 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: MISC -25. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. LUTHERAN HOME FOR THE AGED INC 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 362192824 HEALTH CARE AND HOUSING FOR SENIORS IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 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 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 WITTENBERG LUTHERAN VILLAGE INC 1200 E LUTHER DRIVE CROWN POINT IN 46307 351299499 LONG-TERM HEALTH CARE FACILITY IN 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 WITTENBERG LUTHERAN VILLAGE ENDOWMENT CORPORATION 1200 E LUTHER DRIVE CROWN POINT IN 46307 351472245 LONG-TERM HEALTH CARE FACILITY IN 501(C)(3) 509(A)(2) 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 PLEASANT VIEW LUTHERAN HOME INC 505 COLLEGE AVENUE OTTAWA IL 61350 362167830 NURSING AND HEALTHCARE CENTER IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 LUTHERAN LIFE COMMUNITIES FOUNDATION 3150 SALT CREEK LANE CHICAGO IL 60005 363861882 SUPPORTS THE RESIDENTS AND OPERATIONS OF EACH LUTHERAN LIFE COMMUNITY IL 501(C)(3) 509(A)(1) 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 ST PAUL'S HOUSE AND HEALTH CARE CENTER 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 362167897 HEALTH CARE AND HOUSING FOR SENIORS IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 THE ARLINGTON OF NAPLES 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 262019353 HEALTH CARE AND HOUSING FOR SENIORS IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0