2015-11-23T14:50:27-06:00 2014-06-30 410746749 CLIFTONLARSONALLEN LLP 1301 W 22ND ST STE 1100 OAK BROOK IL 60523 990 2013-07-01 208549333 LUTHERAN LIFE COMMUNITIES LUTH 8473687342 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60005 LORI FEDYK CHIEF FINANCIAL OFFICER 8473687342 2015-11-19 1 ROBERT J NOWAK CPA MST P00527435 6305738600 2013 2016-03-07 17:11:31Z LORI FEDYK 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 6058542 0 X WWW.LUTHERANLIFECOMMUNITIES.ORG X 2008 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. 4 0 46 0 -295221 -295221 0 400000 3940825 4959454 75666 51701 -209107 216224 3807384 5627379 0 0 0 0 4570002 5066030 0 0 0 3448794 4167612 8018796 9233642 -4211412 -3606263 18412096 17083641 8612050 10881535 9800046 6202106 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. 0 0 1672464 5470899 DEVELOPMENT OF NEW AND INNOVATIVE SERVICES FOR SENIORS AND PROVIDING STRATEGIC MANAGEMENT SERVICES TO AFFILIATES. 1672464 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 1 46 1 1 1 0 0 0 0 0 0 0 0 0 X 4 0 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X LORI FEDYK 8473687342 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 ROGER PAULSBERG CHAIRMAN 2.00 X X 451977 0 18898 JAMES HOLBROOK VICE CHAIRMAN/SECRETARY 2.00 X X 292390 0 23083 CARL MOELLENKAMP TREASURER 2.00 X X 289111 0 31268 MARIE CARLSON-KYLLO DIRECTOR 2.00 X 223400 0 29275 ANNAMARIE J SEBASTIAN CORPORATE DIRECTOR - FINANCE 37.50 X 157295 0 14639 HECTOR A CENTENO CORPORATE DIRECTOR - INFORMATION TECHNOLOGY 37.50 X 152169 0 22820 STEVEN DUCHENE CORPORATE DIRECTOR - EVS & FACILITIES 37.50 X 140292 0 17940 PENNY PAULSBERG CORPORATE DIRECTOR - DESIGN 37.50 X 137890 0 9900 JEAN LORENZ CORPORATE DIRECTOR - BILLING & COLLECTIONS 37.50 X 135782 0 2629 1980306 0 170452 14 0 1 0 0 400000 400000 MANAGEMENT FEE 623000 4850000 4850000 CONSULTING SERVICE REVENUE 623000 109454 109454 4959454 51701 51701 135942 431163 -295221 -295221 -295221 NON-OPERATING REVENUE 900099 511445 511445 511445 5627379 5470899 -295221 51701 1359402 1359402 3000200 214729 2785471 69117 4341 64776 637311 15077 622234 351377 351377 6732 6732 758380 159544 598836 61901 43017 18884 394023 153717 240306 1000388 909791 90597 230237 230237 113295 46695 66600 119293 16488 102805 195335 103459 91876 862299 862299 3710 3710 GROUND MAINTENANCE & EQ 42088 -3536 45624 BUILDING REPAIRS 19412 19412 RESIDENT SERVICES 9142 9142 9233642 1672464 7561178 0 513706 664309 1743629 1425689 130704 32873 211 3479 10674327 3646075 7479732 7028252 60000 130000 8484114 7799039 18412096 17083641 1623334 1386670 2664772 2647631 4323944 6847234 8612050 10881535 X 9800046 6202106 9800046 6202106 18412096 17083641 -3606263 8323 0 X X 0 1 X 1 0 X 400000 400000 3940825 4959454 8900279 3940825 5359454 9300279 0 0 0 9300279 75666 51701 127367 75666 51701 127367 4016491 5411155 9427646 0.98650 0.98120 0.01350 0.01880 X 1000000 1000000 3770504 1313228 2457276 4195876 1694536 2501340 1707947 638311 1069636 7028252 DUE FROM AFFILIATES 7791329 UTILITY DEPOSITS 7710 7799039 DUE TO AFFILIATES 5140701 CAPITAL LEASES 1706533 6847234 X PART X, LINE 2: THE CORPORATIONS QUALIFY AS NOT-FOR-PROFIT ORGANIZATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (CODE) AND ARE EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE, EXCEPT THE LLC FOUNDATION, WHICH IS EXEMPT FROM TAXES UNDER SECTION 509(A)(2) OF THE CODE. THE CORPORATIONS HAVE 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 CONSOLIDATED FINANCIAL STATEMENTS. UNDER ASC SUBTOPIC 740-10, THE CORPORATIONS 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 CONSOLIDATED 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. AS OF JUNE 30, 2014 AND 2013, THE CORPORATIONS DO NOT HAVE AN ASSET OR LIABILITY FOR UNRECOGNIZED TAX BENEFITS. X X X X 0 0 0 0 0 0 0 0 0 ROGER PAULSBERG CHAIRMAN 435152 0 0 0 16825 0 8224 0 10674 0 470875 0 0 0 JAMES HOLBROOK VICE CHAIRMAN/SECRETARY 286837 0 0 0 5553 0 5668 0 17415 0 315473 0 0 0 CARL MOELLENKAMP TREASURER 283588 0 0 0 5523 0 5504 0 25764 0 320379 0 0 0 MARIE CARLSON-KYLLO DIRECTOR 219165 0 0 0 4235 0 4425 0 24850 0 252675 0 0 0 ANNAMARIE J SEBASTIAN CORPORATE DIRECTOR - FINANCE 157295 0 0 0 0 0 3206 0 11433 0 171934 0 0 0 HECTOR A CENTENO CORPORATE DIRECTOR - INFORMATION TEC 152169 0 0 0 0 0 986 0 21834 0 174989 0 0 0 STEVEN DUCHENE CORPORATE DIRECTOR - EVS & FACILITIE 134968 0 0 0 5324 0 2612 0 15328 0 158232 0 0 0 PENNY PAULSBERG SPOUSE OF ROGER PAULSBERG,CHAIRMAN 137890 PENNY IS AN EMPLOYEE OF THE ORGANIZATION 0 FORM 990, PART VI, SECTION A, LINE 6 LUTHERAN LIFE MINISTRIES 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 LIFE MINISTRIES. 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 LIFE MINISTRIES. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION REVIEWS THE TAX RETURN WITH THE AUDIT COMMITTEE OF ITS PARENT LUTHERAN LIFE MINISTRIES. LUTHERAN LIFE MINISTRIES 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 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. FORM 990, PART VI, SECTION B, LINE 15 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. FORM 990, PART VI, SECTION C, LINE 19 THE TAX RETURN, FINANCIAL STATEMENTS AND POLICIES ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 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) N/A 0 LUTHERAN HOME FOR THE AGED INC 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 362192824 HEALTHCARE AND HOUSING FOR SENIORS IL 501(C)(3) 509(A)(2) N/A 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) N/A 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) N/A 0 LUTHERAN LIFE MINISTRIES 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 203426654 DEVELOP NEW SERVICES FOR SENIORS AND MANAGE SENIOR LIVING FACILITIES IL 501(C)(3) 509(A)(3) N/A 0 LUTHERAN LIFE COMMUNITIES FOUNDATION 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 363861882 SUPPORTS THE RESIDENTS AND THE OPERATIONS OF EACH LUTHERAN LIFE COMMUNITY IL 501(C)(3) 509(A)(1) N/A 0 PLEASANT VIEW LUTHER HOME INC 505 COLLEGE AVENUE OTTAWA IL 61350 362167830 NURSING AND HEALTHCARE FACILITY IL 501(C)(3) 509(A)(2) N/A 0 ST PAUL'S HOUSE AND HEALTH CARE CENTER 3831 NORTH MOZART AVENUE CHICAGO IL 60618 362167897 HEALTHCARE AND HOUSING FOR SENIORS IL 501(C)(3) 509(A)(2) N/A 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) N/A 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) N/A 0 THE ARLINGTON OF NAPLES 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 262019353 HEALTHCARE AND HOUSING FOR SENIORS IL 501(C)(3) 509(A)(2) N/A 0 LUTHER OAKS INC 601 LUTZ ROAD BLOOMINGTON IL 61704 202117469 HEALTHCARE AND HOUSING FOR SENIORS IL 501(C)(3) 509(A)(2) N/A 0 LUTHERAN MANAGEMENT SERVICES INC 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 203773781 CARE FOR SENIORS IL N/A C 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 1 0 0 LUTHERAN HOME FOR THE AGED INC J 13977 LUTHERAN COMMUNITY SERVICES FOR THE AGED INC J 9417 LUTHERAN LIFE COMMUNITIES FOUNDATION J 77084 WITTENBERG LUTHERAN VILLAGE INC J 89665 ST PAUL'S HOUSE AND HEALTH CARE CENTER J 4485 PLEASANT VIEW LUTHER HOME INC J 396491 LUTHER OAKS INC J 356323 LUTHERAN HOME FOR THE AGED INC Q 2999996 WITTENBERG LUTHERAN ENDOWMENT CORPORATION K 670882 WITTENBERG LUTHERAN VILLAGE INC Q 350004 LUTHER OAKS INC Q 150000 ST PAUL'S HOUSE AND HEALTH CARE CENTER Q 350004 LUTHERAN HOME AND SERVICES FOR THE AGED INC D 130798 LUTHERAN HOME FOR THE AGED INC E 2702335 WITTENBERG LUTHERAN VILLAGE INC D 377989 PLEASANT VIEW LUTHER HOME INC D 4045609 ST PAUL'S HOUSE AND HEALTH CARE CENTER D 1068747 ST PAUL'S HOUSE AND HEALTH CARE CENTER D 32449 LUTHER OAKS INC D 975571 THE ARLINGTON OF NAPLES D 2513822 LUTHERAN LIFE COMMUNITIES FOUNDATION D 22983