2015-05-14T13:45:51-05:00 2014-06-30 410746749 CLIFTONLARSONALLEN LLP 1301 W 22ND ST STE 1100 OAK BROOK IL 60523 990 2013-07-01 362192824 LUTHERAN HOME FOR THE AGED INC LUTH 8473687342 800 W OAKTON STREET ARLINGTON HEIGHTS IL 600044602 LORI FEDYK CHIEF FINANCIAL OFFICER 8473687342 2015-05-12 1 ROBERT J NOWAK CPA MST P00527435 6305738600 2013 2016-02-25 16:41:14Z LORI FEDYK 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 51254349 0 X WWW.LUTHERANLIFECOMMUNITIES.ORG X 1892 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 3 787 350 0 0 878347 878795 46834826 47065891 97093 1021500 2389981 2288163 50200247 51254349 0 0 0 0 27885221 27851431 0 0 9807 18105365 19088904 45990586 46940335 4209661 4314014 121021248 126505086 110933879 112070056 10087369 14435030 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 42829723 48187453 DEVELOPMENT AND OPERATION OF 392 SKILLED NURSING UNITS FOR SENIORS. PROVIDING RESIDENTIAL AND HEALTH CARE SERVICES TO SENIORS INCLUDING BENEVOLENT CARE TO THOSE WHO HAVE EXHAUSTED THEIR FUNDS. 42829723 1 1 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 127 0 1 787 1 0 0 0 0 0 0 0 0 0 0 X 4 3 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X LORI FEDYK CFO 8473687342 3150 SALT CREEK LANE ARLINTON HEIGHTS IL 60005 ROGER W PAULSBERG CHAIRMAN 2.00 X X 0 451977 18898 REV DAVID G ABRAHAMSON VICE-CHAIRMAN 2.00 X X 0 0 0 PAULA K PARKS TREASURER/SECRETARY 2.00 X X 0 0 0 MARILYN HERMANN DIRECTOR 2.00 X 0 0 0 PHILIP G HEMMER EXECUTIVE DIRECTOR 37.50 X 174726 0 31009 RICHARD W STEFFENS REGIONAL CONTROLLER 37.50 X 150179 0 24679 MARIE OFELIA BACCAY NURSE TEAM SUPERVISOR 37.50 X 134168 0 16771 VICKY L DOBBS HEALTHCARE SERVICES DIRECTOR 37.50 X 132420 0 9341 SARAH KURTH ADMINISTRATOR 37.50 X 124648 0 31214 716141 451977 131912 7 0 1 0 NETRIX LLC 2801 LAKESIDE DRIVE BANNOCKBURN IL 60015 IT CONSULTING 559598 CHUHAK & TECSON PC 30 S WACKER DRIVE CHICAGO IL 60606 LEGAL 327566 KPMG LLP PO BOX 120001 DALLAS TX 75312 AUDITING 135000 ACHIEVE ACCREDITATION 1607 TAFT AVENUE SUITE LLA WHEATON IL 60189 CONSULTING 124548 4 663230 215565 878795 HEALTH CARE SERVICES 623000 47065891 47065891 47065891 1021500 1021500 1166601 0 1166601 1166601 1166601 CAFETERIA INCOME 623000 496458 496458 BEAUTY SHOP 623000 193746 193746 PURCHASE DISCOUNTS 623000 156709 156709 274649 274649 1121562 51254349 48187453 0 2188101 21521236 20542425 978811 241536 225927 15609 4513358 4424153 83980 5225 1575301 1505325 69976 214478 214478 55700 55700 9500 9500 4631717 4625280 6437 198145 198145 2982330 2906723 71025 4582 89286 89286 1837422 1837422 128218 126975 1243 30654 28683 1971 216457 216457 2466665 2466665 592075 592075 FOOD & DIETARY SUPPLIES 2250168 2250168 ALLOCATION 2000000 2000000 GROUND MAINTENANCE & EQ 578023 578023 MEDICAL SUPPLIES 305604 305604 502462 502462 46940335 42829723 4100805 9807 2702932 2672453 199714 500311 4436622 3881288 96681 23489 145650 142162 1013281 709942 112918238 45705594 44887372 67212644 -1028568 -190847 68567564 51553644 121021248 126505086 7902463 7050409 98608533 95850000 2525942 7308750 1896941 1860897 110933879 112070056 X 10087369 14435030 10087369 14435030 121021248 126505086 X 4314014 33647 X X 0 1 X 1 0 X 378692 704351 180750 878347 878795 3020935 36249510 39477439 38332139 46834826 47065891 207959805 36628202 40181790 38512889 47713173 47944686 210980740 0 0 0 210980740 1365272 1463479 1590735 1306678 2188101 7914265 1365272 1463479 1590735 1306678 2188101 7914265 1016455 1030853 1046258 1180396 1121563 5395525 39009929 42676122 41149882 50200247 51254350 224290530 0.94070 0.94150 0.03530 0.03360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20225 20225 93311836 29886969 63424867 18892239 15204443 3687796 693938 614182 79756 67212644 CUSTODIAL FUNDS 178129 DEFERRED FINANCING COSTS 2263160 ASSETS HELD BY TRUSTEE UNDER BOND INDENTURE 35746024 RESIDENT DEPOSITS 1625478 OTHER ASSETS 15141 DUE FROM AFFILIATES 11725712 51553644 RESIDENT ASSETS 178129 RESERVE FOR FUNERAL EXPENSES 9600 REFUNDABLE DEPOSITS 1615878 PAYABLES UNDER THIRD-PARTY REIMBURSEMENT PROGRAMS 7616 CAPITAL LEASE OBLIGATION 49674 1860897 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 W PAULSBERG CHAIRMAN 0 435152 0 0 0 16825 0 8224 0 10674 0 470875 0 0 PHILIP G HEMMER EXECUTIVE DIRECTOR 163532 0 8000 0 3194 0 2819 0 28190 0 205735 0 0 0 RICHARD W STEFFENS REGIONAL CONTROLLER 147216 0 0 0 2963 0 3096 0 21583 0 174858 0 0 0 MARIE OFELIA BACCAY NURSE TEAM SUPERVISOR 132635 0 0 0 1533 0 2710 0 14061 0 150939 0 0 0 SARAH KURTH ADMINISTRATOR 124648 0 0 0 0 0 2781 0 28433 0 155862 0 0 0 A ILLINOIS FINANCE AUTHORITY 861091967 45203HMR0 2012-10-30 1300000 REVENUE REFUNDING BOND 0 0 0 B ILLINOIS FINANCE AUTHORITY 861091967 45203HMS8 2012-10-30 1350000 REVENUE REFUNDING BOND 0 0 0 C ILLINOIS FINANCE AUTHORITY 861091967 45203HMT6 2012-10-30 9670000 REVENUE REFUNDING BOND 0 0 0 D ILLINOIS FINANCE AUTHORITY 861091967 45203HMU3 2012-10-30 10025000 REVENUE REFUNDING BOND 0 0 0 A 1300000 1300000 0 0 1 1 B 1350000 1350000 0 0 1 1 C 9670000 0 0 1 1 D 10025000 0 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 0 0 A ILLINOIS FINANCE AUTHORITY 861091967 45203HMX7 2012-10-30 7445000 REVENUE REFUNDING BOND 0 0 0 B ILLINOIS FINANCE AUTHORITY 861091967 45203HMW9 2012-10-30 45525000 REVENUE REFUNDING BOND 0 0 0 C ILLINOIS FINANCE AUTHORITY 861091967 45203HMV1 2012-10-30 23185000 REVENUE REFUNDING BOND 0 0 0 A 7445000 0 0 1 1 B 45525000 0 0 1 1 C 23185000 0 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 LUTHERAN HOME AND SERVICES FOR THE AGED, INC. 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 HOME AND SERVICES FOR THE AGED, INC. 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 HOME AND SERVICES FOR THE AGED, INC. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION REVIEWS THE TAX RETURN WITH THE AUDIT COMMITTEE OF LUTHERAN LIFE MINISTRIES (WHICH IS THE SOLE CORPORATE MEMBER OF ITS PARENT, LUTHERAN HOME AND SERVICES FOR THE AGED, INC.) WHICH WAS APPOINTED BY THE BOARD OF LUTHERAN HOME FOR THE AGED, INC. TO REPORT TO THE BOARD OF LUTHERAN LIFE MINISTRIES WHICH PROVIDES FINAL APPROVAL OF THE TAX RETURNS OF ALL OF ITS SUBSIDIARIES AND AFFILIATES. 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 IS REVIEWED ANNUALLY BY THE AUDIT COMMITTEE OF LUTHERAN LIFE MINISTRIES (WHICH IS THE SOLE CORPORATE MEMBER OF ITS PARENT, LUTHERAN HOME AND SERVICES FOR THE AGED, INC.) FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED WITH THE HELP OF AN INDEPENDENT COMPENSATION CONSULTANT AND THE COMPENSATION COMMITTEE OF LUTHERAN LIFE MINISTRIES (WHICH IS THE SOLE CORPORATE MEMBER OF ITS PARENT, LUTHERAN HOME AND SERVICES FOR THE AGED, INC.) ULTIMATE APPROVAL FOR THE COMPENSATION AMOUNT FOR THE CEO RESTS WITH THE BOARD OF LUTHERAN LIFE MINISTRIES. THE LUTHERAN LIFE MINISTRIES 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 9: NET ASSETS RELEASED FROM RESTRICTION 33,647. FORM 990, PART XII, 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 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 LUTHER OAKS INC 601 LUTZ ROAD BLOOMINGTON IL 61704 202117469 HEALTH CARE 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 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 PLEASANT VIEW LUTHERAN HOME INC 505 COLLEGE AVENUE OTTAWA IL 61350 362167830 NURSING AND HEALTHCARE FACILITY IL 501(C)(3) 509(A)(2) N/A 0 LUTHERAN LIFE COMMUNITIES FOUNDATION 3831 NORTH MOZART AVENUE CHICAGO IL 60618 363861882 SUPPORTS THE RESIDENTS AND OPERATIONS OF EACH LUTHERAN LIFE COMMUNITY IL 501(C)(3) 509(A)(1) N/A 0 ST PAUL'S HOUSE AND HEALTH CARE CENTER 3831 NORTH MOZART AVENUE CHICAGO IL 60618 362167897 HEALTH CARE AND HOUSING FOR SENIORS IL 501(C)(3) 509(A)(2) N/A 0 LUTHERAN LIFE COMMUNITIES 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 208549333 HEALTH CARE AND HOUSING FOR SENIORS IL 501(C)(3) 509(A)(2) N/A 0 ARLINGTON OF NAPLES 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 262019353 HEALTH CARE 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 1 1 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 LUTHERAN LIFE COMMUNITIES E 130798 LUTHERAN LIFE COMMUNITIES K 13977 LUTHERAN LIFE COMMUNITIES Q 2999996 WITTENBERG LUTHERAN VILLAGE INC Q 18530 ST PAUL'S HOUSE AND HEALTH CARE CENTER Q 12105 PLEASANT VIEW LUTHER HOME INC Q 11239 LUTHER OAKS INC Q 3746 WITTENBERG LUTHERAN VILLAGE ENDOWMENT CORPORATION D 65080 LUTHERAN LIFE COMMUNITIES FOUNDATION E 3189203 LUTHERAN HOME AND SERVICES FOR THE AGED INC D 13489999 WITTENBERG LUTHERAN VILLAGE INC D 822360 PLEASANT VIEW LUTHER HOME INC D 275808 ST PAUL'S HOUSE AND HEALTH CARE CENTER D 179482 LUTHER OAKS INC D 223013 THE ARLINGTON OF NAPLES D 41011 LUTHERAN LIFE COMMUNITIES D 31913 LUTHERAN LIFE COMMUNITIES C 663230