2022-11-11T14:33:04-06:00 2021-12-31 FORVIS LLP 111 E Wayne St Suite 600 Fort Wayne IN 46802 990 2021-01-01 350885590 LUTHERAN HOMES INC % DONNA SCANLON LUTH 2604470800 6701 S ANTHONY BLVD FORT WAYNE IN 46816 DONNA SCANLON CFO 2604471591 2022-11-15 true DONNA SCANLON 999009999 Lauren R Denton P01571860 2604604000 2 2021 2022-09-23 18:48:47Z ALEX KIEFER 6701 S ANTHONY BLVD FORT WAYNE IN 46816 45663806 false X WWW.LUTHERANLIFEVILLAGES.ORG X 1926 IN AS AN EXPRESSION OF CHRIST'S LOVE, WE SERVE INDIVIDUALS AND THEIR CAREGIVERS WITH COMPASSION AND RESPECT FOR INDEPENDENCE, WELLNESS, AND SPIRITUAL LIFE. 15 15 856 52 0 0 1849729 4719627 37048669 35876957 253392 1082340 6161 7754 39157951 41686678 0 0 0 0 24312197 24402828 0 0 189988 12992176 13094616 37304373 37497444 1853578 4189234 58928684 61061293 39544961 37059854 19383723 24001439 X SINCE 1931, LUTHERAN LIFE VILLAGES HAS BEEN SERVING INDIVIDUALS AND THEIR CAREGIVERS WITH COMPASSION AND RESPECT FOR INDEPENDENCE, WELLNESS, AND SPIRITUAL LIFE. AT LUTHERAN LIFE VILLAGES, WE PRIDE OURSELVES ON CREATING A PLACE WHERE PEOPLE WANT TO LIVE, PROFESSIONALS WANT TO WORK, AND FAMILY AND COMMUNITY MEMBERS WANT TO VISIT. WE OFFER A FULL RANGE OF OPTIONS, FOR CARE AND HOUSING FOR THE ELDERLY, FROM INDEPENDENT LIVING AND ASSISTED LIVING, TO SKILLED NURSING, WITH LOCATIONS IN KENDALLVILLE AND FORT WAYNE, INDIANA. false false 32868505 35506400 LUTHERAN LIFE VILLAGES' GOAL IS TO PROVIDE HOUSING AND CARE FOR THE ELDERLY THAT IS BEST SUITED TO FIT THEIR INDIVIDUAL NEEDS. THROUGH THIS HOLISTIC APPROACH, RESIDENTS ARE ENABLED TO FUNCTION AT THEIR HIGHEST POTENTIAL ACROSS MULTIPLE LEVELS OF THE CARE CONTINUUM. 314359 291324 LUTHERAN LIFE VILLAGES SPONSORS THE FOSTER GRANDPARENTS PROGRAM, PART OF SENIOR CORP AND THE CORPORATION FOR NATIONAL AND COMMUNITY SERVICE. ADULTS 55 AND OLDER SHARE THEIR EXPERIENCE AND COMPASSION. EACH FOSTER GRANDPARENT IS A ROLE MODEL, MENTOR, AND A FRIEND. SERVING AT ONE OF MANY LOCAL ORGANIZATIONS - INCLUDING FAITH-BASED GROUPS, HEAD START CENTERS, SCHOOLS, AND OTHER YOUTH FACILITIES - GRANDPARENTS HELP CHILDREN LEARN TO READ, PROVIDE ONE-ON-ONE TUTORING, AND GUIDE CHILDREN AT A CRITICAL TIME IN THEIR LIVES. 138819 79233 LUTHERAN LIFE VILLAGES HAS PARTNERED WITH LUTHERAN SOCIAL SERVICES OF INDIANA TO SUPPORT CHILDREN'S VILLAGE. THIS INNOVATIVE, INTER-GENERATIONAL PROGRAMMING DISTINGUISHES LUTHERAN LIFE VILLAGES FROM OTHER SENIOR LIVING PROVIDERS AND PLAYS A KEY ROLE IN THE WELLNESS STRATEGY. THE ONSITE CHILDREN'S VILLAGE EARLY LEARNING CENTER AND THE VOLUNTEER OPPORTUNITIES PROVIDED BY THE CENTER HAVE BEEN ENRICHING THE LIVES OF RESIDENTS SINCE 2016. 33321683 true true false false false false false false false true true false false true true false false true false false false false false false false false false false false true true false false false false false false false true false false false false false false true true true false false false true 6 0 856 true false false false false false false false false false false false false X 15 15 false false false false true true true true true false false true true true true true true true false false IN X DONNA SCANLON 2604470800 6701 S ANTHONY BLVD FORT WAYNE IN 46816 ALEXANDER KIEFER PRESIDENT & CEO 50.0 0.0 X 201908 0 14707 KELLY BORROR CHIEF OPERATIONS OFFICER 50.0 0.0 X 156450 0 28131 DONNA SCANLON CHIEF FINANCIAL OFFICER 50.0 0.0 X 149368 0 9834 TRICIA NEARY VP OF MARKETING & DEVELOPMENT 50.0 0.0 X 149981 0 7487 CONNIE BALL NURSE 55.0 0.0 X 143895 0 9934 CELIA PENA NURSE 45.0 0.0 X 128117 0 24421 REGINA MOONEY NURSE 58.0 0.0 X 125628 0 4711 JACK DANIEL CHAIR 2.0 0.0 X X 0 0 0 RANDY GROTE VICE CHAIR 2.0 0.0 X X 0 0 0 CRAIG LINNEMEIER TREASURER 2.0 0.0 X X 0 0 0 ALISON PARK SECRETARY 2.0 0.0 X X 0 0 0 STEVE RIECK BOARD MEMBER 2.0 0.0 X 0 0 0 JAKE FETTERS BOARD MEMBER 2.0 0.0 X 0 0 0 CHRIS HANKE BOARD MEMBER 2.0 0.0 X 0 0 0 DEBBIE GOTSCH BOARD MEMBER 2.0 0.0 X 0 0 0 HEIDI ADAIR BOARD MEMBER 2.0 0.0 X 0 0 0 STEPHANIE OETTING BOARD MEMBER 2.0 0.0 X 0 0 0 MARK NEUBACHER BOARD MEMBER 2.0 0.0 X 0 0 0 LANCE HOFFMAN BOARD MEMBER 2.0 0.0 X 0 0 0 LINDA CHRZAN BOARD MEMBER (LEFT 03/2021) 2.0 0.0 X 0 0 0 GRANT GOEGLEIN BOARD MEMBER (LEFT 03/2021) 2.0 0.0 X 0 0 0 LOWELL TESKA BOARD MEMBER (STARTED 03/2021) 2.0 0.0 X 0 0 0 GREG MESSMANN BOARD MEMBER (STARTED 03/2021) 2.0 0.0 X 0 0 0 TOM ACKMANN BOARD MEMBER (STARTED 03/2021) 2.0 0.0 X 0 0 0 1055347 0 99225 14 false true false DAVIS HARRISON DION 333 N MICHIGAN AVE CHICAGO IL 60601 MARKETING & ADVERTIS 758303 CORSICA TECHNOLOGIES 8181 W JEFFERSON BLVD FORT WAYNE IN 46804 IT SUPPORT 228013 BKD LLP 111 E WAYNE ST FORT WAYNE IN 46802 AUDIT & ACCOUNTING 103850 STAR HOMES INC 5909 WHEELOCK ROAD SUITE 101 FORT WAYNE IN 46835 CONSTRUCTION 3638297 CLOUNIE LANDSCAPING INC 6492 US-24 BUS HUNTINGTON IN 46750 LANDSCAPING 101593 5 3987000 732627 5000 4719627 RESIDENT SERVICES - PRIVATE PAY 621610 35451990 35451990 FOSTER GRANDPARENT PROGRAM 621610 282672 282672 OTHER 621610 142295 142295 35876957 193857 193857 0 0 12665 4911 7754 0 7754 7754 4836180 24520 3972217 863963 24520 888483 888483 0 0 0 0 0 0 0 0 0 0 41686678 35876957 1090094 0 0 0 0 375817 375817 0 19638076 17457918 2037115 143043 66034 50217 15079 738 2865908 2505927 346733 13248 1456993 1284444 161724 10825 0 62800 62800 140950 140950 0 0 37790 37790 2090639 2049205 41234 200 844226 376406 465703 2117 504557 445140 48958 10459 737729 650524 81875 5330 0 1450127 1448117 2010 68403 21534 46627 242 0 72109 48774 21666 1669 1012645 1011482 1163 0 2262440 2192777 69663 489464 463707 25757 OPERATIONAL EXPENSES 1341570 1341570 FOSTER GRANDPARENT PROGRAM 187128 187128 FOOD AND DINING SUPPLIES 1386242 1381016 3109 2117 BAD DEBT EXPENSE 405797 405797 37497444 33321683 3985773 189988 3215 3415 7339104 6857437 1522656 1000 4058159 3674879 0 0 0 0 0 0 80774 57270 173466 250955 75211011 42057092 30783741 33153919 8175922 10969667 0 0 0 0 0 0 6791647 6092751 58928684 61061293 4755479 4460056 0 0 3987000 0 0 0 0 0 0 0 22275516 20671897 0 0 8526966 11927901 39544961 37059854 X 12804778 16655067 6578945 7346372 19383723 24001439 58928684 61061293 X 4189234 237376 30004 161102 X false true X true false X 652940 416374 457866 1896229 4719627 8143036 8850846 9214853 35028330 37048669 35876957 126019655 0 0 0 9503786 9631227 35486196 38944898 40596584 134162691 0 6119631 6211619 1046080 1016871 997444 15391645 6119631 6211619 1046080 1016871 997444 15391645 118771046 140248 64895 82057 74762 206522 568484 0 140248 64895 82057 74762 206522 568484 0 0 9644034 9696122 35568253 39019660 40803106 134731175 0.88154 0.83474 0.00422 0.00382 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2580967 714316 93000 3202283 3033357 376760 829150 2580967 2634904 456475 58022 3033357 2888091 -185956 67231 2634904 2576155 363854 51918 2888091 0.58000 0.42000 false false 1751001 1751001 56661788 33303534 23358254 11101186 7502027 3599159 5697036 1251531 4445505 33153919 OTHER ASSETS 30604 PERPETUAL TRUSTS 2611292 HELD BY TRUSTEE IN ESCROW 3450855 6092751 0 ADVANCE DEPOSITS & REFUNDABLE ENTRANCE FEES 11594803 CURRENT PORTION OF ADVANCE DEPOSITS & REFUNDABLE ENTRANCE 333098 11927901 42298795 237376 30004 750534 1017914 41280881 405797 405797 41686678 37842181 750534 750534 37091647 405797 405797 37497444 SCHEDULE D, PART XI SCHEDULE D, PART XI, LINE 2D RENTAL EXPENSES $ 4,911 NSGO UPL ARRANGEMENT $745,623 TOTAL $750,534 SCHEDULE D, PART XI, LINE 4B BAD DEBT EXPENSE $405,797 SCHEDULE D, PART XII SCHEDULE D, PART XII, LINE 2D RENTAL EXPENSES $ 4,911 NSGO UPL ARRANGEMENT $745,623 TOTAL $750,534 SCHEDULE D, PART XII, LINE 4B BAD DEBT EXPENSE $405,797 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. X X X X X false false false false false false false false false ALEXANDER KIEFER PRESIDENT & CEO 201668 0 0 0 240 0 2142 0 12565 0 216615 0 DONNA SCANLON CHIEF FINANCIAL OFFICER 148543 0 825 0 0 0 1548 0 8286 0 159202 0 KELLY BORROR CHIEF OPERATIONS OFFICER 155625 0 825 0 0 0 1419 0 26712 0 184581 0 TRICIA NEARY VP OF MARKETING & DEVELOPMENT 131656 0 18325 0 0 0 1526 0 5961 0 157468 0 CONNIE BALL NURSE 123870 0 20025 0 0 0 1465 0 8469 0 153829 0 CELIA PENA NURSE 100540 0 27577 0 0 0 1326 0 23095 0 152538 0 A INDIANA FINANCE AUTHORITY 351602316 2019-05-23 8905000 SERIES 2019A FOR PIPER TRAIL false false false B INDIANA FINANCE AUTHORITY 351602316 2019-05-23 8840000 SERIES 2019B FOR PIPER TRAIL false false false A 0 0 8905000 0 0 0 609216 0 0 0 0 0 2021 false false true true B 8504370 0 8629526 0 0 0 559303 0 0 0 0 0 2021 false false false true A false false false false 0 false false false true B false false false false 0 false false false true A false false false false false false 0 false 0 false false B false false false false false false 0 false 0 false false A false B false SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 228013 INDEPENDENT CONTRACTOR false FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERSHIP OF LUTHERAN HOMES, INC. CONSISTS OF DELEGATES ELECTED OR APPOINTED BY VOTING MEMBERS OF THE AFFILIATED LUTHERAN CHURCHES WITHIN NORTHEAST INDIANA. THE ORGANIZATION IS COMPOSED OF DELEGATES FROM 62 LUTHERAN CONGREGATIONS WHO ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBER DELEGATES FINALIZE APPROVAL ON SECTIONS OF THE BY-LAWS INCLUDING INTENT TO BE AFFILIATED, DISSOLUTION, BOARD MEMBERSHIP, AND OTHER CHANGES IN ORGANIZATIONAL STRUCTURE AND FUNCTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 AND RELATED SCHEDULES ARE REVIEWED IN DETAIL BY THE CFO, CEO, AND AN INDEPENDENT CPA FIRM. THE FORM 990 IS ALSO PROVIDED TO THE BOARD PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, A CONFLICT OF INTEREST QUESTIONNAIRE IS COMPLETED BY EACH MEMBER OF THE GOVERNING BODY TO MONITOR COMPLIANCE. THROUGHOUT THE TERM OF A MEMBER'S TENURE, NO GOVERNING BODY MEMBER SHALL BE INCLUDED IN DELIBERATIONS AND/OR VOTE ON A BUSINESS MATTER THAT WOULD VIOLATE THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15A EXECUTIVE COMPENSATION IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE ANNUALLY REVIEWS THE PRESIDENT/CEO. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND INDEPENDENT AUDITOR'S REPORT ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 $ 161,102 CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS LLV PROPERTY LLC 6701 S ANTHONY BLVD FORT WAYNE IN 46816 454098765 REAL ESTATE IN -25810 4193874 LHI LLV PROPERTY PV LLC 6701 S ANTHONY BLVD FORT WAYNE IN 46816 474998593 REAL ESTATE IN -71257 7827389 LHI LUTHERAN LIFE VILLAGES HOME HEALTHCARE 6701 S ANTHONY BLVD FORT WAYNE IN 46816 274640248 SENIOR SERVIC IN 501(C)(3) 10 LHI true false false false false false false false false false false false false false false false false false false false