2016-08-04T14:07:01-05:00 2015-12-31 420714325 RSM US LLP PO BOX 5946 MADISON WI 537050946 990 2015-01-01 390807205 THE LUTHERAN HOME INC LUTH 4142586170 7500 W NORTH AVENUE WAUWATOSA WI 532131797 SCOTT MCFADDEN PRESIDENT/CEO 4142586170 2016-08-04 1 JAMES G GRAHAM P00006111 6088332612 2015 2016-12-15 16:53:06Z SCOTT MCFADDEN 7500 W NORTH AVENUE WAUWATOSA WI 532131797 25453294 0 X WWW.THELUTHERANHOME.ORG X 1906 WI THE LUTHERAN HOME, TOGETHER WITH HARWOOD PLACE, HAS PROVIDED THE HIGHEST QUALITY CARE AND SERVICES TO OUR COMMUNITY FOR 110 YEARS. THE LUTHERAN HOME OFFERS SHORT-TERM REHABILITATION, SKILLED NURSING, MEMORY CARE ASSISTED LIVING, ADULT DAY SERVICES AND CHILDCARE. 15 15 541 250 0 0 698879 2721876 22064011 21941149 0 834 633406 646943 23396296 25310802 0 450633 0 0 14476997 15346075 0 0 0 7475094 7789207 21952091 23585915 1444205 1724887 20994905 23854815 2281958 3392970 18712947 20461845 X THE LUTHERAN HOME IS DEDICATED TO SERVING OLDER ADULTS AND ENRICHING THE LIVES OF THOSE WE TOUCH BY PROVIDING COMPASSIONATE AND LOVING CARE. 0 1 20218073 450633 21381807 187 BED NURSING HOME AND 40 UNIT COMMUNITY BASED RESIDENTIAL FACILITY.THE NURSING HOME OFFERS ALL PRIVATE ROOMS FOR SHORT AND LONG TERM STAYS. THE NURSING HOME OFFERS A WIDE RANGE OF SERVICES INCLUDING A REHABILITATION CENTER FOR PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPY. ADDITIONAL SERVICES INCLUDE PHYSICIAN VISITS, SOCIAL SERVICES, IN-HOUSE BEAUTY SHOP, RECREATIONAL THERAPY, DENTIST VISITS, CHURCH SERVICES, AND DIETICIAN. APPROXIMATELY 175 BEDS WERE FILLED DURING THE YEAR.THE COMMUNITY BASED RESIDENTIAL FACILITY OFFERS ALL PRIVATE UNITS FOR DEMENTIA RESIDENTS. SERVICES INCLUDE 24 HOUR NURSING SERVICES, 3 MEALS PER DAY, RECREATIONAL THERAPY, HOUSEKEEPING, AND LAUNDRY SERVICES. APPROXIMATELY 36 UNITS WERE FILLED DURING THE YEAR. 375039 438954 ADULT DAY CARE - THE LUTHERAN HOME OFFERS AN ADULT DAY CARE PROGRAM, AVAILABLE FOR INDIVIDUALS WHO WISH TO REMAIN AT HOME, BUT NEED SOME HEALTH CARE SERVICES. THE HOME AVERAGED 26 DAILY PROGRAM PARTICIPANTS. THE SERVICES INCLUDE MEALS FOR PARTICIPANTS. 673850 767331 CHILD CARE - THE LUTHERAN HOME OFFERS A CHILD CARE PROGRAM FOR PRESCHOOL CHILDREN. THE CHILD CARE CENTER ALSO OFFERED A BEFORE AND AFTER SCHOOL PROGRAM FOR SCHOOL AGED CHILDREN. THE PROGRAM OFFERS A MEAL PLAN FOR CHILDREN WHO SPEND THE ENTIRE DAY IN DAY CARE. CHILD CARE AVERAGED 83 CHILDREN IN THE PROGRAM DURING THE YEAR. 21266962 1 1 0 0 0 0 0 0 1 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 39 0 1 541 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X GAIL BOEREMA 4142586170 7500 W NORTH AVENUE WAUWATOSA WI 532131797 DALE VAN DAM CHAIRPERSON 1.20 1.00 X X 0 0 0 ROBERT SOWINSKI VICE CHAIRPERSON 1.20 1.00 X X 0 0 0 CHRISTINE SPECHT-PALMERT SECRETARY 1.20 1.00 X X 0 0 0 WILLIAM BRUSS DIRECTOR 1.20 1.00 X 0 0 0 CHRISTINE DOLHUN DIRECTOR 1.20 1.00 X 0 0 0 DONALD HACKBARTH JR DIRECTOR 1.20 1.00 X 0 0 0 AMY HARTWIG TREASURER 1.20 1.00 X X 0 0 0 JAMES KECK DIRECTOR 1.20 1.00 X 0 0 0 RONALD MEYER DIRECTOR 1.20 1.00 X 0 0 0 DON SCHWERIN DIRECTOR 1.20 1.00 X 0 0 0 LAWRENCE SOHN DIRECTOR 1.20 1.00 X 0 0 0 STEVE VOLZ DIRECTOR 1.20 1.00 X 0 0 0 JIM DENOR DIRECTOR 1.20 1.00 X 0 0 0 TIM REARDON DIRECTOR 1.20 1.00 X 0 0 0 JAN TEUSCHER DIRECTOR 1.20 1.00 X 0 0 0 SCOTT MCFADDEN PRESIDENT/CEO 32.00 8.00 X 97548 111732 37105 KATHRYN CAVERS COO/VP 40.00 X 123647 0 31211 SCOTT BERGIN CONTROLLER 31.00 9.00 X 60149 21600 21159 281344 133332 89475 1 0 1 0 REHABCARE GROUP INC 7733 FORSYTH BLVD ST LOUIS MO 63105 THERAPY SERVICES 1693842 1 2106229 206994 408653 2721876 NURSING HOME 623000 18205096 18205096 CBRF 623000 2529768 2529768 CHILD DAY CARE 623000 767331 767331 ADULT DAY CARE 623000 438954 438954 21941149 834 834 507587 142492 365095 365095 365095 CAFETERIA 623000 167094 167094 BARBER & BEAUTY SHOP 623000 78313 78313 OTHER 623000 36441 36441 281848 25310802 22588092 0 834 X 450633 450633 716709 554859 161850 11443675 10705934 737741 186507 162964 19569 3974 2092179 1664209 411321 16649 907005 838352 58123 10530 39295 39295 29102 29102 2992472 2823332 169140 235273 235273 86377 86377 228831 228831 626210 626210 16274 8572 7702 7446 3283 4163 1380748 1380748 122725 122725 RAW FOOD 718883 633344 85539 PHARMACEUTICALS 686460 686460 MISCELLANEOUS 628109 466587 161522 SUPPLIES 581014 566926 14088 -590012 20577 -417586 -193003 23585915 21266962 2318953 0 2324417 1740959 218624 224303 1858789 2975532 193739 226880 44086919 27348375 15443169 16738544 956167 1948597 20994905 23854815 1616507 2685510 656471 698480 8980 8980 2281958 3392970 X 18675145 20345803 37802 116042 18712947 20461845 20994905 23854815 X 1724887 24011 X X 0 1 X 1 0 X 941940 631769 8907441 698879 2721876 13901905 18427282 20817680 21617329 22212397 22588092 105662780 19369222 21449449 30524770 22911276 25309968 119564685 0 0 0 119564685 1392 1 1054 834 3281 1392 1 1054 834 3281 19370614 21449450 30525824 22911276 25310802 119567966 1.00000 1.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 265511 265511 27439571 15128184 12311387 14295226 11830816 2464410 2086611 389375 1697236 16738544 DUE FROM AFFILIATES 1223371 INTEREST IN NET ASSETS OF LUTHERAN HOME FOUNDATION, INC. 104042 OTHER ASSETS 621184 1948597 X 23387769 168711 168711 23219058 2091744 2091744 25310802 23277774 142492 142492 23135282 450633 450633 23585915 PART IV, LINE 2B: THE ACCOUNTS THAT THE LUTHERAN HOME IS A CUSTODIAN FOR ARE SECURITY DEPOSITS FOR RENTAL UNITS. WHEN THE RESIDENT MOVES OUT THE SECURITY DEPOSIT IS GIVEN BACK TO THEM. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS INDICATED IN A DETERMINATION LETTER THAT THE HOME IS GENERALLY EXEMPT FROM PAYING FEDERAL AND STATE INCOME TAXES BECAUSE OF ITS TAX STATUS AS A NONPROFIT ORGANIZATION EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE HOME FILES A FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY. WHEN THIS RETURN IS FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD ULTIMATELY BE SUSTAINED. EXAMPLES OF TAX POSITIONS COMMON TO A RETIREMENT CENTER INCLUDE SUCH MATTERS AS THE FOLLOWING: THE TAX-EXEMPT STATUS OF THE HOME, THE CONTINUED TAX-EXEMPT STATUS OF BONDS ISSUED BY THE HOME, AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). UBIT IS REPORTED ON FORM 990T, AS APPROPRIATE. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES THAT IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. TAX POSITIONS ARE NOT OFFSET OR AGGREGATED WITH OTHER POSITIONS. TAX POSITIONS THAT MEET THE "MORE LIKELY THAN NOT" RECOGNITION THRESHOLD ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50% LIKELY TO BE REALIZED ON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY. THE PORTION OF THE BENEFITS ASSOCIATED WITH TAX POSITIONS TAKEN THAT EXCEEDS THE AMOUNT MEASURED AS DESCRIBED ABOVE IS REFLECTED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING BALANCE SHEETS ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. THE HOME FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION AND IN THE STATE OF WISCONSIN. PART XI, LINE 2D RENTAL EXPENSES NETTED 142,492 NET ASSETS RELEASED FROM RESTRICTIONS 26,219 PART XII, LINE 2D RENTAL EXPENSE 142,492 PART XI, LINE 4B CONTRIBUTIONS 2,091,744 PART XII, LINE 4B CONTRIBUTIONS 450,633 0 LUTHERAN HOME FOUNDATION INC 7500 W NORTH AVE WAUWATOSA WI 53213 391478794 501(C)(3) 450633 PROPERTY UPGRADES 1 X X X X 0 0 0 0 0 0 0 0 0 SCOTT MCFADDEN PRESIDENT/CEO 97548 111732 0 0 0 0 7254 8308 10042 11501 114844 131541 0 0 KATHRYN CAVERS COO/VP 123647 0 0 0 0 0 15491 0 15720 0 154858 0 0 0 FORM 990, PART III, LINE 3 THE LUTHERAN HOME, INC. DISCONTINUED ITS CHILD CARE CENTER IN 2015. FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION IS ORGANIZED AND SHALL BE OPERATED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, RELIGIOUS AND SCIENTIFIC PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CORPORATION SHALL HAVE A SINGLE CLASS OF MEMBERS AND THE SOLE MEMBER OF SUCH CLASS SHALL BE LUTHERANLIVING SERVICES, INC (THE "MEMBER"), WHICH IS A WISCONSIN NONPROFIT CORPORATION AND AN ENTITY RECOGNIZED AS EXEMPT UNDER IRC SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBER SHALL HAVE SOLE VOTING POWER TO ELECT THE DIRECTORS OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBER SHALL HAVE SOLE VOTING POWER TO AUTHORIZE ANY AMENDMENT TO THE CORPORATION'S ARTICLES OF INCORPORATION AND/OR THESE BY-LAWS THAT IMPAIR THE RIGHTS OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS PRESENTED TO THE BOARD FOR ITS REVIEW AND APPROVAL PRIOR TO FILING. COPIES ARE MADE AVAILABLE TO ANY MEMBER OF THE BOARD UPON THEIR REQUEST. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR DURING THE FIRST BOARD MEETING OF THE YEAR, ALL BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST FORM, WHICH IS TURNED INTO THE PRESIDENT/CEO OF THE COMPANY. FORM 990, PART VI, SECTION B, LINE 15 THE HUMAN RESOURCES COMMITTEE OF THE LUTHERAN HOME, INC. RECOMMENDS THE CEO SALARY BASED ON INFORMATION PROVIDED BY VP-HR FROM PAYSOURCE AND LEADINGAGE, ALONG WITH GATHERED TOP 10 COMPETITORS SALARIES IN PUBLISHED FORM 990. THE BOARD'S EXECUTIVE COMMITTEE APPROVES THE SALARY RECOMMENDATION. OTHER OFFICER AND ADMINISTRATIVE LEADERSHIP TEAM FOLLOW SAME PROCESS BUT ONLY ADVISORY. CEO SETS SALARIES WITH BOARD COMMITTEE INPUT. THE FULL BOARD APPROVES THE ANNUAL BUDGET, WHICH INCLUDES ALL SALARY RECOMMENDATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE LUTHERAN HOME PROVIDES THE AFOREMENTIONED DOCUMENTS TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G MISCELLANEOUS: PROGRAM SERVICE EXPENSES 2,823,332. MANAGEMENT AND GENERAL EXPENSES 169,140. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,992,472. FORM 990, PART XI, LINE 9: LOSS ON LITIGATION SETTLEMENT -70,000. CHANGE IN INTEREST IN ASSETS OF THE LUTHERAN HOME FOUNDATION 94,011. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR. LUTHERAN HOME FOUNDATION INC 7500 W NORTH AVE WAUWATOSA WI 53213 391478794 FOUNDATION WI 501(C)(3) 11C III_FI N/A 0 HARWOOD PLACE INC 7500 W NORTH AVE WAUWATOSA WI 53213 391531532 INDEPENDENT LIVING DE 501(C)(3) 9 LUTHERANLIVING SERVICES INC 0 LUTHERANLIVING SERVICES INC 7500 W NORTH AVE WAUWATOSA WI 53213 391477207 DEVELOPMENT WI 501(C)(3) 9 N/A 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 LUTHERAN HOME FOUNDATION INC C 450633 SEE PART VII LUTHERAN HOME FOUNDATION INC B 2106229 SEE PART VII FORM 990, SCHEDULE R, PART V, QUESTION 2 EXPLANATION: $450,633 IS PAYMENT OF INTERCOMPANY EXPENSES DUE FROM THE LUTHERAN HOME FOUNDATION, INC. THE LUTHERAN HOME FOUNDATION IS A RELATED ORGANIZATION AND MAY MAKE CONTRIBUTIONS TO THE LUTHERAN HOME. THROUGHOUT THE YEAR, THE LUTHERAN HOME FOUNDATION WILL RECEIVE RESTRICTED CONTRIBUTIONS THAT ARE DESIGNATED TO BE USED FOR LUTHERAN HOME PROPERTY UPGRADES, PURCHASES OF NEW EQUIPMENT, OR ACTIVITIES. ONCE THE LUTHERAN HOME HAS ACCOMPLISHED THE TASK THE CONTRIBUTION WAS TO BE USED FOR, THE CONTRIBUTIONS ARE RELEASED AND A CONTRIBUTION IS MADE TO THE LUTHERAN HOME TO COVER THE COSTS.