2025-05-09T09:50:00-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 2021 SPRING ROAD SUITE 200 OAK BROOK IL 60523 990 2023-07-01 362192824 LUTHERAN HOME FOR THE AGED INC LUTH 8473687342 800 W OAKTON STREET ARLINGTON HEIGHTS IL 600044602 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 60035070 0 X WWW.LUTHERANLIFECOMMUNITIES.ORG X 1892 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 1 776 1 0 0 3001173 1994953 56775432 57796425 206152 238373 378339 0 60361096 60029751 0 0 0 0 29958007 28374572 0 0 0 27802930 31644801 57760937 60019373 2600159 10378 130875083 129156549 107785792 106026709 23089291 23129840 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 54406489 57796425 DEVELOPMENT AND OPERATION OF 376 SKILLED NURSING UNITS AND 100 ASSISTED LIVING BEDS FOR SENIORS. PROVIDING RESIDENTIAL AND HEALTH CARE SERVICES TO SENIORS INCLUDING BENEVOLENT CARE TO THOSE WHO HAVE EXHAUSTED THEIR FUNDS. 54406489 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 69 0 776 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 ARLINTON 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 TAMMY A WAGNER EXECUTIVE ADMINISTRATOR 37.50 X 214134 0 9584 MICHELLE L FRANZAK DIRECTOR OF SALES AND OUTREACH 37.50 X 159559 0 6879 HARRY JORDAN LAND SENIOR CLINICAL LIAISON 37.50 X 136558 0 7703 CHARLIE FELICIANO MYREHAB LPN NURSE SUPERVISOR 37.50 X 127239 0 10431 IOANA VIDREAN MEDICARE/MDS MANAGER 37.50 X 118120 0 13790 MARIE OFELIA BACCAY NURSE TEAM SUPERVISOR-RN 37.50 X 117430 0 12928 873040 1039704 80836 31 0 1 0 THOMAS CUISINE 700 EAST FRANKLIN ROAD MERIDIAN ID 83642 FOOD SERVICE 3765988 SELECT REHABILITATION PO BOX 71985 CHICAGO IL 60694 THERAPY SERVICES 2905207 CONSTRUCTION MANAGEMENT ASSOCIATES LLC 10 WYNDHAM COURT OAK BROOK IL 60523 CONSTRUCTION 1731457 UVANTA PHARMACY NORTHERN ILLINOIS 200 E HOWARD STREET DES PLAINES IL 60018 PHARMACY 1155044 KARE TECHNOLOGIES LLC PO BOX 4738 HOUSTON TX 77210 CONTRACT STAFFING 770797 5 1994953 1994953 RESIDENT SERVICE REVENUE 623000 57421932 57421932 MISC REVENUES 623000 374493 374493 57796425 243692 243692 5319 -5319 -5319 -5319 60029751 57796425 0 238373 23772185 20206357 3565828 189042 160686 28356 2819834 2396859 422975 1593511 1354484 239027 3413942 3413942 266374 141178 125196 37035 19629 17406 4471091 4078741 392350 281551 270289 11262 11664 11314 350 578722 555573 23149 1182434 957772 224662 15197 12310 2887 13885 11247 2638 4268660 4225973 42687 4162443 3995945 166498 2119667 2119667 THERAPY AND ANCILLARIES 6254800 6254800 BED TAX 1399927 1399927 DIETARY 1337867 1337867 SUPPLIES 785189 636003 149186 1044353 845926 198427 60019373 54406489 5612884 0 7879885 3289787 3591940 4037481 2939945 868565 868565 66145 1635005 1707554 156868706 84144256 74152757 72724450 3683806 134340 71175 38575110 43805122 130875083 129156549 7601842 7361925 92110355 91492343 1394464 1489533 6675931 5680840 3200 2068 107785792 106026709 X 23089291 23129840 23089291 23129840 130875083 129156549 X 10378 30170 1 X 0 0 0 X 593208 2481980 1362179 3001173 1994953 9433493 50864957 42945907 49409087 56775432 57796425 257791808 51458165 45427887 50771266 59776605 59791378 267225301 0 0 0 267225301 383428 199719 133325 206152 243692 1166316 383428 199719 133325 206152 243692 1166316 696576 382370 258095 286833 1623874 52538169 46009976 51162686 60269590 60035070 270015491 0.98970 0.98470 0.00430 0.00650 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 696,576. 2020 AMOUNT: $ 382,370. 2021 AMOUNT: $ 258,095. 2022 AMOUNT: $ 286,833. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 20225 20225 128373621 83035358 45338263 27817280 1094109 26723171 657580 14789 642791 72724450 INTEREST RATE SWAP 1735877 RESTRICTED CASH 186345 TRUSTEE FUNDS 5751716 DUE FROM AFFILIATES 36131184 43805122 FINANCE LEASE 2068 2068 X PART IV, LINE 2B: ESCROW LIABILITIES REPRESENT RESIDENT DEPOSITS AND RESIDENT PERSONAL FUND LIABILITIES. PART X, LINE 2: THE CORPORATION QUALIFIES AS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (CODE) AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE CORPORATION HAS 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 COMBINED FINANCIAL STATEMENTS. UNDER ASC SUBTOPIC 740-10, THE CORPORATION 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 COMBINED 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 CORPORATION DOES NOT HAVE AN ASSET OR LIABILITY FOR UNRECOGNIZED TAX BENEFITS. X 1 0 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 TAMMY A WAGNER EXECUTIVE ADMINISTRATOR 196254 0 17880 0 0 0 0 0 9584 0 223718 0 0 0 MICHELLE L FRANZAK DIRECTOR OF SALES AND OUTREACH 159559 0 0 0 0 0 428 0 6451 0 166438 0 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 78608074 REFINANCE PREVIOUS BONDS AND FUND FUTURE CAPITAL EXPENDITURES 0 0 0 A 1341052 78608074 4996541 1304925 4817757 67488851 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 IS A COMMON PAYMASTER FOR RELATED ORGANIZATIONS. AS SUCH, THE NUMBER OF W-2S ISSUED INCLUDES BOTH THE REPORTING ORGANIZATION AND THOSE FOR WHICH IT SERVES AS A COMMON PAYMASTER. THE ORGANIZATION HAS FILED ALL APPROPRIATE TAX RETURNS AND ISSUED FORMS W-2 WITH RESPECT TO WAGES THEY HAVE PAID. THE ORGANIZATION IS REIMBURSED 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 HOME AND SERVICES FOR THE AGED, INC. 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 HOME AND SERVICES FOR THE AGED, INC. 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 HOME AND SERVICES FOR THE AGED, INC. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION REVIEWS THE TAX RETURN WITH THE AUDIT COMMITTEE OF LUTHERAN LIFE MINISTRIES,(THE SOLE CORPORATE MEMBER OF ITS PARENT, LUTHERAN HOME AND SERVICES FOR THE AGED, INC.) 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(WHICH IS THE SOLE CORPORATE MEMBER OF ITS PARENT, LUTHERAN HOME AND SERVICES FOR THE AGED, INC.) FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED WITH THE HELP OF AN INDEPENDENT COMPENSATION CONSULTANT AND THE COMPENSATION COMMITTEE OF LUTHERAN LIFE MINISTRIES (WHICH IS THE SOLE CORPORATE MEMBER OF ITS PARENT, LUTHERAN HOME AND SERVICES FOR THE AGED, INC.) ULTIMATE APPROVAL FOR THE COMPENSATION AMOUNT FOR THE CEO RESTS WITH THE BOARD OF LUTHERAN LIFE MINISTRIES. THE LUTHERAN LIFE MINISTRIES BOARD PROVIDES COUNSEL TO THE CEO FOR THE COMPENSATION OF ANY OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE TAX RETURN, FINANCIAL STATEMENTS AND POLICIES ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: MISCELLANEOUS 1. 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 LUTHER OAKS INC 601 LUTZ ROAD BLOOMINGTON IL 61704 202117469 HEALTH CARE 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 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 FACILITY IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 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 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 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 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