2015-05-08T12:53:19-05:00 2014-12-31 420714325 MCGLADREY LLP PO BOX 5946 MADISON WI 537050946 990 2014-01-01 391531532 HARWOOD PLACE INC HARW 4142586170 7500 WEST NORTH AVENUE WAUWATOSA WI 532131797 SCOTT MCFADDEN PRESIDENT/CEO 4142586170 2015-05-07 1 BEVERLY A KLUMPH P00024017 6088332612 2014 2016-02-25 16:41:14Z SCOTT MCFADDEN 7500 WEST NORTH AVENUE WAUWATOSA WI 532131797 13877403 0 X WWW.THELUTHERANHOME.ORG X 1988 DE HARWOOD IS A FAITH-BASED FAMILY OF SERVICES DEDICATED TO MEETING THE PHYSICAL, EMOTIONAL AND SPIRITUAL NEEDS OF OLDER ADULTS, INCLUDING THEIR FAMILIES, WITH A VARIETY OF DISTINCTIVE HOUSING AND CARE OPTIONS. 15 15 119 75 0 0 19203 31550 6812966 6957946 751961 406221 564732 596930 8148862 7992647 0 0 0 0 2300516 2444687 0 0 0 4180090 4294590 6480606 6739277 1668256 1253370 27218135 27186291 23674681 22374800 3543454 4811491 X HARWOOD IS A FAITH-BASED FAMILY OF SERVICES DEDICATED TO MEETING THE EVER-CHANGING PHYSICAL, EMOTIONAL AND SPIRITUAL NEEDS OF OLDER ADULTS, INCLUDING THEIR FAMILIES, WITH A VARIETY OF DISTINCTIVE HOUSING AND CARE OPTIONS. 0 0 4415304 5275524 RETIREMENT HOUSING - HARWOOD LEASES 173 INDEPENDENT LIVING APARTMENTS THAT ARE ALL LICENSED AS RCAC'S. THE APARTMENTS RANGE IN SQUARE FOOTAGE WITH ONE OR TWO BEDROOM OPTIONS. SERVICES OFFERED INCLUDE A WELLNESS CENTER, RESTAURANT, GIFT SHOP, EXTRACURRICULAR ACTIVITIES, MEAL PLAN, HOUSEKEEPING SERVICES, LAUNDRY ROOMS, GUEST ROOMS, IN-HOUSE BEAUTY SHOP, CHAPEL SERVICES, AND RCAC SERVICES. DURING THE YEAR HARWOOD AVERAGED 168 LEASED APARTMENTS. 1469531 1682422 COMMUNITY BASED RESIDENTIAL FACILITY - HARWOOD HAS A 32 UNIT CBRF FOR FRAIL ELDERLY NOT NEEDING NURSING HOME SERVICES YET BUT UNABLE TO LIVE INDEPENDENTLY. THE SERVICES OFFERED ARE 24 HOUR NURSING SERVICES, 3 MEALS PER DAY, HOUSEKEEPING, AND LAUNDRY SERVICES. THE CBRF RESIDENTS ALSO HAVE ACCESS TO THE WELLNESS CENTER, IN-HOUSE BEAUTY SHOP, CHAPEL SERVICES, AND EXTRACURRICULAR ACTIVITIES. APPROXIMATELY 31 UNITS WERE FILLED DURING THE YEAR. 596930 OTHER ANCILLARY REVENUE$596,930 OF ADDITIONAL REVENUE RECEIVED FROM MEALS, BEAUTY SHOP, BATHING, TRANSPORTATION, GARAGE RENTAL FEES, TELEPHONE AND CABLE TV SERVICES PROVIDED TO BENEFIT THE NEEDS OF RESIDENTS AS RELATED TO THE EXEMPT FUNCTION OF THE ORGANIZATION. 596930 5884835 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 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 17 0 1 119 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X SCOTT BERGIN 4142586170 7500 WEST NORTH AVENUE WAUWATOSA WI 532131797 DALE VAN DAM CHAIRPERSON 1.00 1.20 X X 0 0 0 ROBERT SOWINSKI VICE-CHAIRPERSON 1.00 1.20 X X 0 0 0 CHRISTINE SPECHT-PALMERT SECRETARY 1.00 1.20 X X 0 0 0 THOMAS BALGEMAN DIRECTOR 1.00 1.20 X 0 0 0 DUANE BLUEMKE DIRECTOR 1.00 1.20 X 0 0 0 WILLIAM BRUSS DIRECTOR 1.00 1.20 X 0 0 0 CHRISTINE DOLHUN DIRECTOR 1.00 1.20 X 0 0 0 DONALD HACKBARTH DIRECTOR 1.00 1.20 X 0 0 0 AMY DEE HARTWIG TREASURER 1.00 1.20 X X 0 0 0 JAMES KECK DIRECTOR 1.00 1.20 X 0 0 0 WILLIAM MARTENS DIRECTOR 1.00 1.20 X 0 0 0 RONALD MEYER DIRECTOR 1.00 1.20 X 0 0 0 DON SCHWERIN DIRECTOR 1.00 1.20 X 0 0 0 LAWRENCE SOHN DIRECTOR 1.00 1.20 X 0 0 0 STEVE VOLZ DIRECTOR 1.00 1.20 X 0 0 0 SCOTT MCFADDEN PRESIDENT/CEO 8.00 32.00 X 42070 168280 27399 ALISON KATULA VP/COO 40.00 0.00 X 75985 0 16878 SCOTT BERGIN CONTROLLER 9.00 31.00 X 22286 74610 3316 140341 242890 47593 0 0 1 0 LEDOMER LLC 5205 31ST ST KENOSHA WI 53144 CONSTRUCTION 406093 JOS SCHMITT CONSTRUCTION 2104 UNION AVE SHEBOYGAN WI 53082 CONSTRUCTION 177078 2 22550 9000 31550 RETIREMENT HOUSING 623000 5275524 5275524 CBRF 623000 1682422 1682422 6957946 183693 183693 6107284 5884756 222528 222528 222528 MEAL FEES 623000 342811 342811 TELEPHONE FEES 623000 59573 59573 GARAGE FEES 623000 47355 47355 147191 147191 596930 7992647 7554876 0 406221 98850 98850 1872996 1671646 201350 29334 27050 2284 285179 277140 8039 158328 137462 20866 14450 14450 36493 36493 459311 396812 62499 53624 53624 46161 46161 1118560 1118560 41025 41011 14 554 345 209 1526758 1526758 41499 41499 RAW FOOD 402856 402856 MANAGEMENT FEE FROM AFF 288045 36519 251526 SUPPLIES (NURSING, HOUS 149166 149166 RESIDENT TRIPS 19610 19610 96478 79900 16578 6739277 5884835 854442 0 3472923 3573254 35663 35663 55075 46212 273550 223799 34393259 21877089 12993950 12516170 10367325 10748944 19649 42249 27218135 27186291 940202 639303 6633839 6287397 15650685 15060221 399400 336850 50555 51029 23674681 22374800 X 3542983 4810970 471 521 3543454 4811491 27218135 27186291 X 1253370 14617 50 X X 0 1 X 1 0 X 2445 5069 11146 19203 31550 69413 6085797 6803696 7011061 7371220 7546012 34817786 6088242 6808765 7022207 7390423 7577562 34887199 0 0 0 34887199 181850 283872 264516 190767 183693 1104698 181850 283872 264516 190767 183693 1104698 6270092 7092637 7286723 7581190 7761255 35991897 0.96930 0.96440 0.03070 0.03560 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1153911 1153911 23268559 13757169 9511390 9143842 7327408 1816434 826947 792512 34435 12516170 PAYABLE TO RELATED ORGANIZATION 51029 51029 X 8007264 14617 14617 7992647 0 7992647 6739277 0 6739277 0 6739277 PART IV, LINE 2B: THE ACCOUNTS THAT HARWOOD IS A CUSTODIAN FOR ARE SECURITY DEPOSITS AND WAITING LIST DEPOSITS. WHEN THE RESIDENTS MOVE OUT THE DEPOSITS ARE REFUNDED TO THEM. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS INDICATED IN A DETERMINATION LETTER THAT HARWOOD 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. HARWOOD 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 HARWOOD, THE CONTINUED TAX-EXEMPT STATUS OF BONDS ISSUED BY HARWOOD, 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 SHEET ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. AT DECEMBER 31, 2014 AND 2013, HARWOOD HAS NO LIABILITY RECORDED FOR UNCERTAIN TAX POSITIONS. HARWOOD FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION AND IN THE STATE OF WISCONSIN. WITH FEW EXCEPTIONS, HARWOOD IS NO LONGER SUBJECT TO EXAMINATION BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2011. 0 0 0 0 0 0 0 0 0 SCOTT MCFADDEN PRESIDENT/CEO 39168 156670 0 0 2902 11610 1244 4975 4236 16944 47550 190199 0 0 FORM 990, SCHEDULE J, PART 1, LINE 3: THE ORGANIZATION RELIES ON THE LUTHERAN HOME, INC. A RELATED 501(C)(3)ORGANIZATION, TO ESTABLISH THE COMPENSATION FOR ITS OFFICERS. THE LUTHERAN HOME, INC. COMPENSATION COMMITTEE USES AN INDUSTRY SPECIFIC SALARY SURVEY AND OTHER CURRENT COMPENSATION DEEMED COMPARABLE AND NECESSARY TO ESTABLISH CURRENT COMPENSATION. A WISCONSIN HEALTH & EDUCATIONAL FACILITIES 391337855 2012-12-20 12459003 CURRENT REFUND CERTAIN BONDS ISSUED 05/15/2002 0 0 0 A 1168782 12459003 191767 12267236 1 0 1 1 A 0 1 0 0 1 0 0 0 0 A 0 FORM 990, PART VI, SECTION A, LINE 4 CHANGE IN NUMBER OF DIRECTORS A) OLD BY-LAWS 11 TO 23 B) NEW BY-LAWS 7 TO 17 DESIGNATE THE VICE CHAIR AS THE HEIR APPARENT TO THE CHAIR. FORMALLY DEFINE THE OFFICE OF THE IMMEDIATE PAST CHAIR A) OPTIONAL ONE YEAR TERM B) VOTING MEMBER OF THE BOARD 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. LUTHERAN LIVING SERVICES, INC., A WISCONSIN NONPROFIT CORPORATION RECOGNIZED AS EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, IS THE SOLE STOCKHOLDER OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A FOR AS LONG AS LUTHERAN LIVING SERVICES, INC. IS THE SOLE STOCKHOLDER OF THE CORPORATION, THE BOARD OF DIRECTORS SHALL BE COMPRISED OF THOSE INDIVIDUALS ON AN EX OFFICIO BASIS WHO SERVE FROM TIME TO TIME AS DIRECTORS OF LUTHERAN LIVING SERVICES, INC. FORM 990, PART VI, SECTION A, LINE 7B THE BUSINESS AND AFFAIRS OF THE CORPORATION SHALL BE MANAGED UNDER THE DIRECTION OF ITS BOARD OF DIRECTORS. 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 TYPICALLY IN DECEMBER, THE COMPENSATION COMMITTEE MEETS TO REVIEW THE PERFORMANCE, CURRENT COMPENSATION AND BENEFITS, INDUSTRY-SPECIFIC INDEPENDENT SALARY SURVEY INFORMATION FOR THE CEO AND PRESIDENT (OR THE TWO FULL-TIME EXECUTIVES), EXAMINE ANY OTHER CURRENT COMPENSATION INFORMATION DEEMED COMPARABLE AND NECESSARY, AND THEN CONSIDER AND APPROVE ANY CHANGES IN COMPENSATION AND BENEFITS FOR THE CEO AND PRESIDENT. THE COMMITTEE THEN REVIEWS AND APPROVES THE CEO'S RECOMMEDNATIONS FOR COMPENSATION CHANGES FOR OTHER OFFICERS AND SENIOR MANAGERS. THE COMMITTEE WILL ALSO REVIEW AND APPROVE THE CEO'S PLAN FOR ANY INCENTIVE COMPENSATION PROGRAM AND PLAN BEING CONSIDERED FOR ANY OFFICER OR SENIOR EXECUTIVE. ANY INCENTIVES (BONUSES OR OTHERWISE) THAT ARE BEING AWARDED PURSUANT TO AN APPROVED PLAN ARE APPROVED BY THE COMMITTEE FOLLOWING THE END OF THE FISCAL YEAR AND PRIOR TO PAYMENT. FORM 990, PART VI, SECTION C, LINE 19 HARWOOD PLACE PROVIDES THE AFOREMENTIONED DOCUMENTS TO THE PUBLIC UPON REQUEST. CURRENTLY, THE ANNUAL REPORT IS AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION DURING THE TAX YEAR. FORM 990, PART XI, LINE 9 LUTHERAN LIVING SERVICES, INC. IS THE PARENT OF HARWOOD PLACE, INC.(HOME) AND IS AFFILIATED WITH THE LUTHERAN HOME FOUNDATION, INC. (FOUNDATION) THE FOUNDATION IS A NON-STOCK, NON-PROFIT CORPORATION ORGANIZED TO RAISE FUNDS TO SUPPORT THE OPERATION OF LUTHERAN LIVING SERVICES AND ITS AFFILIATIONS. THE FOUNDATION HAS RECEIVED $22,600 OF TEMPORARILY RESTRICTED ASSETS WHICH ARE FOR THE SPECIFIC BENEFIT OF THE HOME, WHICH HAS USED $22,550 OF THE ASSETS FOR THE PURPOSE THEY WERE SPECIFIED, LEAVING $50 AS OF DECEMBER 31, 2014. THE HOME HAS REFLECTED ITS INTEREST IN THE NET ASSETS OF THE FOUNDATION IN ITS BALANCE SHEET AS DECEMBER 31, 2014. LUTHERAN HOME FOUNDATION INC 7500 W NORTH AVE WAUWATOSA WI 53213 391478794 FOUNDATION WI 501(C)(3) 11C III-FI N/A 0 THE LUTHERAN HOME INC 7500 W NORTH AVE WAUWATOSA WI 53213 390807205 NURSING HOME WI 501(C)(3) 09 LUTHERAN LIVING SERVICES INC 0 LUTHERAN LIVING SERVICES INC 7500 W NORTH AVE WAUWATOSA WI 53213 391477207 DEVELOPMENT WI 501(C)(3) 09 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 THE LUTHERAN HOME INC P 632160 SEE PART VII LUTHERAN HOME FOUNDATION INC C 22550 SEE PART VII FORM 990, SCHEDULE R, PART V, QUESTION 2: 1) $632,160 IS PAYMENT OF INTERCOMPANY EXPENSES DUE TO THE LUTHERAN HOME, INC. THE LUTHERAN HOME, INC. IS A RELATED ORGANIZATION AND AS PART OF ITS OPERATION IT WILL PAY ALL INSURANCE PREMIUMS AND PART OF THE PAYROLL EXPENSES OF HARWOOD PLACE. EACH MONTH HARWOOD PLACE DETERMINES THE FMV OF ALL EXPENSES PAID BY THE LUTHERAN HOME AND MAKES PAYMENT ON THOSE EXPENSES. THE METHOD USED IN DETERMINING THE AMOUNT TO BE REPAID IS ALWAYS THE FMV OF EXPENSES. (2) $22,550 IS A CONTRIBUTION FROM THE LUTHERAN HOME FOUNDATION, INC. THE LUTHERAN HOME FOUNDATION IS A RELATED ORGANIZATION AND MAY MAKE CONTRIBUTIONS TO HARWOOD PLACE, INC. THROUGHOUT THE YEAR THE LUTHERAN HOME FOUNDATION WILL RECEIVE RESTRICTED CONTRIBUTIONS THAT ARE DESIGNATED TO BE USED FOR HARWOOD PROPERTY UPGRADES, PURCHASES OF NEW EQUIPMENT, OR ACTIVITIES. ONCE HARWOOD HAS ACCOMPLISHED THE TASK THE CONTRIBUTION WAS TO BE USED FOR THE FUNDS FROM THE CONTRIBUTION ARE RELEASED AND A CONTRIBUTION IS MADE TO HARWOOD TO COVER THE COSTS.