2023-05-11T20:34:29-05:00 2022-06-30 410746749 CLIFTONLARSONALLEN LLP 1301 WEST 22ND STREET SUITE 1100 OAK BROOK IL 60523 990 2021-07-01 202117469 LUTHER OAKS INC LUTH 8473687300 601 LUTZ ROAD BLOOMINGTON IL 61704 DAN NOONAN CHIEF FINANCIAL OFFICER 8473687365 2023-05-09 1 DAN NOONAN 999009999 CHRIS MANDERFIELD P01238973 6305738600 2023-05-09 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z SLOAN BENTLEY 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 10927077 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 1 222 0 0 0 332926 149193 10096270 10807085 49834 -37260 2593 8059 10481623 10927077 0 0 0 0 4434539 4584774 0 0 0 6289519 6520183 10724058 11104957 -242435 -177880 35338708 32561527 50501767 47949365 -15163059 -15387838 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 9167327 10815144 DEVELOPMENT AND OPERATION OF 90 INDEPENDENT LIVING UNITS, 57 ASSISTED LIVING UNITS, AND 18 SKILLED NURSING UNITS FOR SENIORS. PROVIDING RESIDENTIAL AND HEALTH CARE SERVICES TO SENIORS INCLUDING BENEVOLENT CARE TO THOSE WHO HAVE EXHAUSTED THEIR FUNDS. 9167327 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 1 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 25 0 1 222 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 1 0 0 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 VICE CHAIR 2.00 35.50 X X 0 558837 14482 MICHAEL RENETZKY CHAIR 2.00 35.50 X X 0 0 0 JAMES BUCKMAN TREASURER/SECRETARY 2.00 35.50 X X 0 268877 16717 DOUGLAS M RUTTER EXECUTIVE DIRECTOR 37.50 X 142079 0 932 142079 827714 32131 1 0 1 0 SELECT REHABILITATION PO BOX 71985 CHICAGO IL 60694 THERAPY SERVICE 412875 1 94774 54419 149193 RESIDENT SERVICES REVENUE 623000 10573045 10573045 ANCILLARY REVENUE 623000 234040 234040 10807085 -37260 -37260 GUEST MEALS AND ROOM CHARGE 623000 8059 8059 8059 10927077 10815144 0 -37260 3765346 2910467 854879 14252 1680 12572 515170 353930 161240 290006 258068 31938 566887 566887 6070 6070 33735 33735 248177 221188 26989 261812 261812 350345 238504 111841 78558 78558 877558 877558 30820 21809 9011 1440 1440 1459469 1459469 1458538 1458538 164186 123955 40231 FOOD & DIETARY SUPPLIES 589801 589801 BUILDING REPAIRS 146179 146179 RESIDENT SERVICES 116054 116054 COVID-19 EXPENSE 71330 71330 59224 56985 2239 11104957 9167327 1937630 0 3794831 1908164 129844 129939 198092 57099 49795 212874 298254 41822110 16322900 25937054 25499210 1317381 1285767 3889625 3192306 35338708 32561527 209313 287299 1094485 900837 29419812 29234709 16891386 15684902 1984238 1603285 902533 238333 50501767 47949365 X -15163059 -15387838 -15163059 -15387838 35338708 32561527 -177880 -46899 0 X X 0 1 X 1 1 1 X 47098 73111 141195 332926 149193 743523 8650835 9154365 9473782 10096270 10815144 48190396 8697933 9227476 9614977 10429196 10964337 48933919 0 0 0 48933919 48168 71793 162247 49834 37260 369302 48168 71793 162247 49834 37260 369302 2593 7798 10391 8746101 9299269 9777224 10481623 11009395 49313612 0.99230 0.99150 0.00750 0.00850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 74019 74019 36034528 12242176 23792352 4174250 3591038 583212 1539313 489686 1049627 25499210 TRUSTEE HELD FUNDS 2464254 INTEREST RECEIVABLE 18776 DUE FROM AFFILIATE 709276 3192306 ACCRUED INTEREST PAYABLE 238595 OTHER LIABILITY -262 238333 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 X X X 0 0 0 0 0 0 0 0 0 SLOAN BENTLEY VICE CHAIR 0 501236 0 57601 0 0 0 8667 0 5815 0 573319 0 0 JAMES BUCKMAN TREASURER/SECRETARY 0 237993 0 30884 0 0 0 4713 0 12004 0 285594 0 0 A ILLINOIS FINANCE AUTHORITY 861091967 45204E6F0 2019-12-12 29984702 REFINANCE PREVIOUS BONDS AND FUND FUTURE CAPITAL EXPENDITURES 0 0 0 A 271458 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 SCHEDULE K, PART II, LINE 10; THE SERIES 2019 BONDS AS SHOWN ABOVE WERE ISSUED VIA AN OBLIGATED GROUP WHICH INCLUDES THE FOLLOWING ENTITIES: LUTHERAN HOME AND SERVICES FOR THE AGED, INC., LUTHERAN HOME FOR THE AGED, INC., LUTHER OAKS, INC., WITTENBERG LUTHERAN VILLAGE, INC., WITTENBERG LUTHERAN ENDOWMENT CORPORATION, AND PLEASANT VIEW LUTHER HOME, INC. AMOUNTS DISCLOSED ON PART II, LINE 10, WERE CALCULATED BASED ON THE PRORATED PORTION OF THE SERIES 2019 BOND ISSUANCE PRICE BENEFITING THE APPLICABLE ORGANIZATION (AS DISCLOSED WITHIN FORM 8038 FILED IN CONNECTION WITH THE SERIES 2019 BONDS). THESE AMOUNTS ARE ESTIMATES OF THE FUTURE CAPITAL EXPENDITURES TO BE INCURRED BY MEMBERS OF THE OBLIGATED GROUP. THE CUMULATIVE AMOUNT OF FUTURE CAPITAL EXPENDITURES FOR THE OBLIGATED GROUP TOTALS $10,000,000 AND HAS BEEN ALLOCATED ACROSS THE OBLIGATED GROUP CONSISTENT WITH THE ALLOCATION OF THE BOND ISSUE PRICE FROM FORM 8038. 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 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 0 0 1 0 0 0 0 LUTHERAN HOME FOR THE AGED INC E 216646 LUTHERAN LIFE COMMUNITIES E 204422 LUTHERAN LIFE COMMUNITIES D 1308945 LUTHERAN LIFE COMMUNITIES FOUNDATION C 94774 LUTHERAN LIFE COMMUNITIES O 566887