2015-11-12T17:04:05-06:00 2014-12-31 GRANT THORNTON LLP 171 N CLARK ST SUITE 200 CHICAGO IL 60601 990 2014-01-01 362233542 Mather LifeWays % CAROL SUSSENBACH MATH 8474927500 1603 Orrington Avenue Evanston IL 60201 MARY G LEARY Director, CEO 8474927500 2015-11-11 true Michelle L Weber P00556798 3128560200 2014 2016-02-25 16:41:14Z Mary G Leary 1603 Orrington Avenue Evanston IL 60201 53194046 false X www.matherlifeways.com X 1941 IL Mather LifeWays is a leading provider of senior living communities, community programs, research, and education that enhance the lives of older adults by creating ways to age well. X 3 2 527 151 0 0 18239244 13415519 33129179 34164251 149424 1493558 535 1676 51518382 49075004 0 20600000 0 0 29157136 29298306 0 0 0 24983102 25723144 54140238 75621450 -2621856 -26546446 222879445 196352366 231544548 233219295 -8665103 -36866929 X MATHER LIFEWAYS IS A LEADING NOT-FOR-PROFIT PROVIDER OF SENIOR LIVING COMMUNITIES AND COMMUNITY PROGRAMS, AS WELL AS A RESPECTED SOURCE FOR RESEARCH AND EDUCATION THAT PROVIDES INDUSTRY PROFESSIONALS AND CAREGIVERS WITH INFORMATION AND KNOWLEDGE THAT ENHANCES THE LIVES OF OLDER ADULTS BY CREATING WAYS TO AGE WELL. false false 58461633 20600000 33455798 Mather LifeWays continuing care retirement communities provide older adults with living accommodations, services and care. 3445035 542709 Mather LifeWays, via Mather LifeWays Community Initiatives, provides community based services for older adults in the Chicago area. 1211304 165744 Mather LifeWays, via Mather LifeWays Institute on Aging, provides research and education to improve the lives of older adults. 63117972 true true false false false false false false false false true false true false true true false true false false false false false false false false false true false true false false false false false false false false false false false true true true true true false false true 167 0 true 527 true false false false false false false false false false false false X 3 2 false false false false true true true true true false false true true true true true true true true false IL X CAROL SUSSENBACH 8474926760 1603 ORRINGTON AVENUE SUITE 1800 Evanston IL 60201 X Roger E Lumpp II Chairman 0.3 4.4 X 0 0 0 Mary G Leary Director, CEO 50.0 10.4 X X 1270186 0 418393 Victoria J Herget Director 0.1 2.1 X 0 0 0 Carol Sussenbach CFO & Treasurer 35.0 15.4 X 484883 0 195225 Julie Riggs Secretary 44.6 5.4 X 121139 0 42465 Joseph Zajdel VP Business Development 50.0 0.0 X 431708 0 169012 David Kane VP Senior Living 50.0 0.0 X 326389 0 30364 Mary Sullivan VP of Human Resources 50.0 0.0 X 268495 0 118929 Gale Morgan-Johnston VP of Sales 50.0 0.0 X 250052 0 69459 Christopher Manella VP Controller 50.0 0.0 X 241417 0 71932 Linda Hollinger-Smith VP of MLIA 50.0 0.0 X 231086 0 33860 Sara McVey VP Sr Living Strat Init 50.0 0.0 X 221517 0 48359 3846872 0 1197998 31 false true false LEOPARDO 5200 Prairie Stone Pkwy HOFFMAN ESTATES IL 60192 CONTRACTOR 516579 SOLOMON CORDWELL BUENZ ASSOCIATES 625 N MICHIGAN AVE CHICAGO IL 60611 ARCHITECT 336535 POWER CONSTRUCTION COMPANY LLC 2360 N PALMER DRIVE SCHAUMBURG IL 60173 CONTRACTOR 331348 EQUILIBRIUM IT SOLUTIONS INC 5080 N ELSTON AVE CHICAGO IL 60630 CONSULTANTS 289200 INTERIOR DESIGN ASSOCIATES 618 Church Street Suite 400 NASHVILLE TN 37219 INTERIOR DESIGNERS 255405 9 55124 13274487 85908 13415519 CONTRACTED SERVICES 623000 14033695 14033695 LEASE REVENUE 623000 8320858 8320858 MONTHLY SERVICE FEE 623000 5680654 5680654 MANAGEMENT FEE 623000 4663305 4663305 AMORTIZATION OF DEFERRED ENTRANCE FEES 623000 347505 347505 1118234 1057687 60547 34164251 128250 128250 0 0 1676 1676 0 1676 1676 5484350 4119042 1365308 1365308 1365308 0 0 0 0 49075004 34103704 1555781 20600000 20600000 0 0 0 2962381 344666 2617715 0 19247047 14221453 5025594 1418130 921692 496438 3996825 3338028 658797 1673923 1087941 585982 0 143209 143209 170858 170858 0 0 0 0 555982 555982 494726 217207 277519 201594 24185 177409 0 2515715 1741554 774161 318476 51943 266533 0 83795 5282 78513 8284322 8284322 0 7860846 7675864 184982 147795 147795 NURSING MEDICAL SERVICES 1526527 1526527 CONTRACTED SERVICES 1122639 339143 783496 RESIDENT PROGRAM SERVICES 961635 947815 13820 FOOD 554834 554834 780191 531739 248452 75621450 63117972 12503478 0 0 0 10240072 9315774 0 0 1111135 1090925 0 0 0 0 0 0 0 0 549198 368591 203386486 39938377 169625246 163448109 0 0 0 0 41353794 15345537 0 0 0 6783430 222879445 196352366 12451934 13950062 0 0 0 0 0 0 0 0 0 0 0 0 0 0 219092614 219269233 231544548 233219295 X -8665103 -36866929 0 0 0 0 -8665103 -36866929 222879445 196352366 X -26546446 -1655380 X false true X true false X X X 4 MATHER HEALTH CARE INC 363776145 09 false 20600000 0 MATHER INVESTMENTS NFP 364266878 09 false 0 0 MATHER POSSIBILITIES 362856851 09 false 0 0 THE MATHER 205860808 09 false 0 0 4 20600000 false false false false false false false false false false false false false false false true Supported Organizations Part IV, Section A, Line 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 6282204 6282204 0 179180886 28220387 150960499 0 3471605 2391833 1079772 0 4589771 3388668 1201103 0 9862020 5937489 3924531 163448109 THE MATHER 15345537 C 15345537 0 THE MATHER - LINE OF CREDIT 200895623 OBLIGATION FOR FUTURE SERVICES 5266379 REFUNDABLE ENTRANCE FEES 4297257 MATHER FOUNDATION - LINE OF CREDIT 7774281 MATHER HEALTH CARE - LINE OF CREDIT 661948 DEFERRED ENTRANCE FEES 373745 219269233 X Liability for Uncertain Tax Positions Form 990, Schedule D, Part X, Line 2 Mather LifeWays; Mather Foundation; Mather Healthcare, Inc.; Mather Investments, NFP; Mather Possibilities; and The Mather have received favorable determination letters from the Internal Revenue Service stating that they are exempt from federal income taxes under the provisions of Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, except for income taxes pertaining to unrelated business income. The Financial Accounting Standards Board issued guidance that requires tax effects from uncertain tax positions to be recognized in the consolidated financial statements only if the position is more likely than not to be sustained if the position were to be challenged by a taxing authority. Management has determined there are no material uncertain positions that require recognition in the consolidated financial statements. Additionally, no provision for incomes taxes is reflected in these consolidated financial statements. The calendar years ending 2011, 2012, 2013 and 2014 are open to audit for federal income tax purposes. The entities of Mather LifeWays file tax returns in certain states; however, they do not file in every state. For all states where the entities have not filed a state return, all tax years remain open. true Mather Health Care Inc 1603 Orrington Ave Suite 1800 Evanston IL 60201 363776145 501(c)(3) 20600000 Mission Driven Prog. 1 Procedure for Monitoring Use of Grant Funds Inside U.S. Form 990, Schedule I, Part I, Line 2 Supervision through parent organization's role. X X X X false true false false false false false true false Mary G Leary Director, CEO 626699 0 622150 0 21337 0 387039 0 31354 0 1688579 0 212864 0 Carol Sussenbach CFO & Treasurer 259155 0 192240 0 33488 0 168560 0 26665 0 680108 0 94840 0 Julie Riggs Secretary 102187 0 15000 0 3952 0 15532 0 26933 0 163604 0 0 0 Joseph Zajdel VP Business Development 225099 0 199137 0 7472 0 130929 0 38083 0 600720 0 82196 0 David Kane VP Senior Living 242367 0 74000 0 10022 0 18200 0 12164 0 356753 0 0 0 Mary Sullivan VP of Human Resources 187874 0 70000 0 10621 0 88720 0 30209 0 387424 0 0 0 Gale Morgan-Johnston VP of Sales 170932 0 75000 0 4120 0 37204 0 32255 0 319511 0 0 0 Christopher Manella VP Controller 175874 0 62000 0 3543 0 33577 0 38355 0 313349 0 0 0 Linda Hollinger-Smith VP of MLIA 169546 0 58000 0 3540 0 9408 0 24452 0 264946 0 0 0 Sara McVey VP Sr Living Strat Init 202068 0 16000 0 3449 0 20447 0 27912 0 269876 0 0 0 Supplemental Nonqualified Retirement Plan Form 990, Schedule J, Part I, Line 4B Mary G. Leary and Carol Sussenbach are participants in Mather LifeWays' 457(f) plan. A distribution of $10,538 was paid out in 2014 to Carol Sussenbach. Non-Fixed Payments Form 990, Schedule J, Part I, Line 7 Bonus program based on goal achievement and includes a discretionary portion. Land 2014-10-31 515535 Market Offers 471975456 Symphony of Evanston LLC 820 Foster Street Evanston IL 60201 LLC Building Improvements 2014-10-31 9563 Market Offers 471975456 Symphony of Evanston LLC 820 Foster Street Evanston IL 60201 LLC Building 2014-10-31 3020466 Market Offers 471975456 Symphony of Evanston LLC 820 Foster Street Evanston IL 60201 LLC Transaction Expenses 2014-10-31 225713 Book 131840454 Proskauer Rose LLP 70 W Madison St 3800 Chicago IL 60602 LLP Cash Grant 2014-12-31 20600000 BOOK 363776145 Mather Health Care Inc 1603 Orrington Avenue Evanston IL 60201 501(c)(3) false false false false Members or Stockholders Form 990, Part VI, Line 6 Mather Foundation is the sole member of the organization and in this capacity elects and removes the organization's directors and approves major actions of the organization. Members or Stockholders Who May Elect Form 990, Part VI, Line 7A Mather Foundation is the sole member of the organization and in this capacity elects and removes the organization's directors whether periodically, or as vacancies arise, or otherwise. Decisions Subject to Approval Form 990, Part VI, Line 7B Mather Foundation is the sole member of the organization and in this capacity elects and removes the organization's directors and has the right to approve or ratify decisions of the organization's governing body. Form 990 Review Process Form 990, Part VI, Line 11B The Form 990, including schedules, was distributed to the members of the Audit Committee of the Board of Directors. The committee met with management and reviewed the Form 990. Subsequently, the form 990 was distributed to each director. All comments and questions were directed to the organization's Chief Financial Officer. Conflict of Interest Policy Monitoring & Enforcement Form 990, Part VI, Line 12C Annually all board members, officers and senior staff must disclose any interests that could give rise to conflicts. Any actual, potential, or apparent conflicts are referred to the CEO and President, the Board Chair and Chair of the Governance Committee, who take appropriate action, including discussing with the full board, when necessary. Process for Determining Compensation Form 990, Part VI, Line 15A Mather LifeWays follows procedures to establish the "rebuttable" presumption of reasonableness described in the Income Tax Regulations in determining executive compensation. Compensation is reviewed annually by the Board's Compensation Committee, which consists of independent directors who obtain and rely on appropriate data as to comparability. Objective evidence of reasonableness and comparability is obtained from information provided by an independent, third party compensation consultant. Determination of executive compensation involves benchmarking with comparative market compensation data to ensure that compensation is fair, equitable, and within the standards of compensation utilized within the industry. Compensation decisions include contemporaneous substantiation of the deliberation and decision, with decisions reviewed with the full board. How Documents are Made Available to the Public Form 990, Part VI, Line 19 The organization's articles of incorporation, bylaws, conflict of interest policy, and audited financial statements are available upon request. Other Changes in Net Assets or Fund Balances Form 990, Part XI, Line 9 FASB 158 Pension Funding -596,919. Changes in Split Interest Agreements -25,732. Changes in Future Service Obligation -1,032,729. --------- Total -1,655,380. Mather L Comm Initiative LLC 1603 Orrington Ave Suite 1800 Evanston IL 60201 201276611 Community Ini IL 629151 139258 Mather Life Mather L Inst On Aging LLC 1603 Orrington Ave Suite 1800 Evanston IL 60201 201276530 Aging Researc IL 165744 13500 Mather Life Mather Senior Living Comm LLC 1603 Orrington Ave Suite 1800 Evanston IL 60201 201276592 Senior Living IL 0 0 Mather Life Hinman-Davis LLC 1603 Orrington Ave Suite 1800 Evanston IL 60201 830381451 Senior Living IL 0 0 Mather Life Wilmette Affiliate LLC 1603 Orrington Ave Suite 1800 Evanston IL 60201 201276630 Senior Living IL 0 0 Mather Life Pavilion Affiliate LLC 1603 Orrington Ave Suite 1800 Evanston IL 60201 201276686 Senior Living IL 0 0 Mather Life Mather Foundation 1603 Orrington Ave Suite 1800 Evanston IL 60201 201030638 Parent Entity IL 501(c)(3) 11-Type III NA false Mather Health Care Inc 1603 Orrington Ave Suite 1800 Evanston IL 60201 363776145 Health Care IL 501(c)(3) 09 Mather Life true Mather Investments NFP 1603 Orrington Ave Suite 1800 Evanston IL 60201 364266878 Senior Living IL 501(c)(3) 09 Mather Life true Mather Possibilities 1603 Orrington Ave Suite 1800 Evanston IL 60201 362856851 Older Adult IL 501(c)(3) 09 Mather Life true The Mather 1603 Orrington Ave Suite 1800 Evanston IL 60201 205860808 Senior Living IL 501(c)(3) 09 Mather Life true true true true true true false false false false false true false false false false false true false false The Mather a 8320858 Cost Mather Health Care Inc a 128250 Cost Mather Health Care Inc b 20600000 Cost Mather Investments NFP c 2154046 Cost The Mather d 15345537 Cost Mather Investments NFP d 6657816 Cost Mather Possibilities d 125614 Cost The Mather e 200895623 Cost Mather Health Care Inc e 661948 Cost Mather Health Care Inc q 1344301 Cost Mather Investments NFP q 1239321 Cost The Mather q 1047482 Cost Mather Possibilities q 56667 Cost