2015-11-13T12:25:43-06:00 2014-12-31 BKD LLP 6120 S Yale 1400 Tulsa OK 741364223 990 2014-01-01 731032864 LUTHERAN SENIOR CITIZENS INC % JEROD BUTTRAM LUTH 4057207200 7707 W BRITTON ROAD OKLAHOMA CITY OK 73132 DANIEL EISCHEN EXECUTIVE DIRECTOR 4057207200 2015-11-12 true Anne M Adams P00887943 9185842900 2015-11-15 2014 2016-04-25 22:37:26Z CONCORDIA LIFECARE COMMUNITY DANIEL EISCHEN 7707 BRITTON ROAD OKLAHOMA CITY OK 73132 8303033 false X WWW.CONCORDIASENIORLIVING.COM X 1959 OK TO PROVIDE THE HIGHEST QUALITY RESIDENTIAL LIVING ENVIRONMENT FOR SENIOR CITIZENS. 11 11 248 11 0 0 30766 44556 8212272 8025357 248057 187799 70187 45321 8561282 8303033 7060 15013 0 0 3823810 4147708 0 0 0 5763149 5985437 9594019 10148158 -1032737 -1845125 37220712 33969841 49471602 48171013 -12250890 -14201172 TO PROVIDE THE HIGHEST QUALITY RESIDENTIAL LIVING ENVIRONMENT FOR SENIOR CITIZENS, FEATURING PERSONAL SERVICES, INDEPENDENT LIVING, ASSISTED LIVING, MEMORY CARE AND SKILLED NURSING false false 6603885 15013 8303033 A CONTINUING CARE RETIREMENT COMMUNITY (LIFE CARE COMMUNITY) FEATURING INDEPENDENT LIVING, ASSISTED LIVING, MEMORY CARE AND SKILLED NURSING 6603885 true true false false false false false false false false true false false true true true true false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false true 34 0 true 248 true false false false false false false false false false false X 11 11 false false false false true true true true false false false false true true true true true true true false OK X X JEROD BUTTRAM 4057207200 7707 W BRITTON RD OKLAHOMA CITY OK 73132 JOHN LIPPERT VICE PRESIDENT 1.0 0.0 X X 0 0 0 ROBERT KASTENS SECRETARY 1.0 0.0 X X 0 0 0 JIM ENDICOTT TREASURER 4.0 0.0 X X 0 0 0 ROBERT NAMKEN ASSISTANT TREASURER 1.0 0.0 X X 0 0 0 REV HAROLD KAMMAN PARLIAMENTARIAN 1.0 0.0 X X 0 0 0 PASTOR RON CHRISTIE CHAPLAIN 1.0 0.0 X X 0 0 0 REV MARVIN HENSCHEL ASSISTANT CHAPLAIN 1.0 0.0 X X 0 0 0 ELOISE JONES OFFICIAL MEETING CLOSER 1.0 0.0 X X 0 0 0 MARILYN GROH DIRECTOR 1.0 0.0 X 0 0 0 DAVID SEAMAN DIRECTOR 1.0 0.0 X 0 0 0 RAYMOND NANEY DIRECTOR 1.0 0.0 X 0 0 0 BYRONA MEYER ASSISTANT PARLIAMENTARIAN 1.0 0.0 X X 0 0 0 GARY STORK DIRECTOR 1.0 0.0 X 0 0 0 DANIEL EISCHEN EXECUTIVE DIRECTOR 40.0 0.0 X 130818 0 21621 130818 0 21621 1 false true false GREYSTONE 225 JOHN CARPENTER FREEWAY IRVING TX 75062 309511 REHABCARE GROUP SRS PO BOX 503534 ST LOUIS MO 63150 REHAB SERVICE 114585 US FOODSERVICE INC PO BOX 973118 DALLAS TX 75397 FOOD SERVICE 441529 3 44556 44556 RESIDENT SERVICES 623000 7952327 7952327 COMMUNITY AND ADMINISTRATIVE FEES 900099 73030 73030 8025357 187799 187799 0 0 0 0 0 0 0 0 0 Meal Revenues 900099 24003 24003 Rental Revenues 900099 21318 21318 45321 8303033 8070678 187799 0 0 15013 15013 0 152439 152439 0 3141393 2463318 678075 0 389857 30666 359191 464019 464019 337983 24907 313076 92888 186 92702 37278 37278 0 0 50327 50327 258212 177764 80448 86788 63237 23551 56277 40130 16147 52936 11232 41704 0 364248 245972 118276 12419 12419 0 0 1948016 1419387 528629 0 1428773 1041050 387723 161666 154375 7291 Dining Services 570533 415709 154824 Nursing & Assisted Living 249825 240732 9093 Building & Ground Maintenance 121190 91238 29952 Long - Term Debt 57063 57063 99015 16530 82485 10148158 6603885 3544273 0 808826 69067 2175502 745736 0 0 474862 457950 0 0 0 0 0 0 8918 11681 66127 88764 31879380 7399804 25292145 24479576 6649257 4323626 0 0 0 0 0 0 1745075 3793441 37220712 33969841 686194 833086 0 0 1832671 1349240 32031366 31579339 0 0 0 0 28683 22737 0 0 14892688 14386611 49471602 48171013 X -12250890 -14201172 0 0 0 0 -12250890 -14201172 37220712 33969841 -1845125 -105157 X false true X true false X 3430 2685 4838 30766 44556 86275 7210918 7983563 8243617 8212272 8070678 39721048 0 0 0 7214348 7986248 8248455 8243038 8115234 39807323 0 0 0 39807323 155597 155628 193825 248057 187799 940906 0 155597 155628 193825 248057 187799 940906 0 48913 53095 83521 70187 255716 7418858 8194971 8525801 8561282 8303033 41003945 0.97082 0.96890 0.02295 0.02330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 46245 46245 27567839 5267791 22300048 1777178 1189120 588058 2488118 942893 1545225 24479576 RESTRICTED ASSETS 2555011 BOND ISSUANCE COSTS 807564 CONTRACT ACQUISITION COSTS 430866 3793441 0 ENTRANCE FEE LIABILITY 14359463 ROOM DEPOSITS 27148 14386611 X 8197876 -105157 -105157 8303033 8303033 10148158 10148158 10148158 FIN 48 (ASC 740) FOOTNOTE The Organization is a nonprofit organization and is exempt from federal income tax under Section 501(c)(3) of the IRC. For the years ended December 31, 2014 and 2013, the Organization had no material unrelated business income. Accordingly, no provision for federal income tax has been made in the accompanying financial statements. The Organization evaluates tax positions taken or expected to be taken in the course of preparing the Organizations tax returns to determine whether the tax positions are more likely than not of being sustained by the applicable tax authority. Tax positions not deemed to meet the more likely than not threshold would be recorded as a tax benefit or expense in the current year. Reconciliation is not provided herein, as the beginning and ending amounts of unrecognized benefits are zero, with no interim additions, reductions, or settlements. However, the conclusions regarding accounting for uncertainty in income taxes will be subject to review and may be adjusted at a later date based on factors including, but not limited to, ongoing analysis of tax laws, regulations, and interpretations thereof. The Organizations informational returns filed in the U.S. federal jurisdiction are generally subject to examination for three years after the later of the due date or date of filing. As a result, the Organization is no longer subject to income tax examinations by tax authorities for years prior to 2011. false false false false false false false false false DANIEL EISCHEN EXECUTIVE DIRECTOR 130818 0 0 0 0 0 0 0 21621 0 152439 0 0 0 A OKLAHOMA COUNTY FINANCE AUTHORITY 731186843 67868NBW8 2005-11-29 37888633 construction of ccrc false false false A 5980000 0 40434667 2471114 3596964 0 757773 0 2153149 32117949 0 0 2007 false false true true A false true true true false 0.00200 0.00200 false false false false A false false false true false false 0 true AIG MATCHED FUNDING 25. true false false A false SCHEDULE K, PART II, LINE 3 Proceeds of the issue on Part II Line 3 include investment proceeds in addition to the sales proceeds of the issue reported in Part I Column E. SCHEDULE K, PART III, LINE 3(A) The organization has determined that the community's management and services contracts meet the safe harbor provisions under Rev Proc 97-13, 1997-1 C B 632. SCHEDULE K, PART IV, LINE 2C BASED ON REBATE COMPUTATIONS DATED NOVEMBER 15, 2010, NO REBATE LIABILITY EXISTS AND REPORTING TO THE IRS IS NOT REQUIRED AT THIS TIME. FORM 990, PART VI, SECTION B, LINE 15A The compensation of the Executive Director was determined in a 2014 Executive Committee meeting. The compensation of other officers and key employees of the organization are determined by the Executive Director. FORM 990, PART VI, SECTION A, LINES 6 & 7 The organization's by-laws provide for one class of members. The membership consists of participating church congregations within The Lutheran Church-Missouri Synod and physically located within the boundaries of The Oklahoma District of the The Lutheran Church-Missouri Synod. The Member Churches elect the board of directors and participate in other governance decisions. Each Member Church has one vote. Member Churches do not have any interest in the assets of the corporation. The by-laws may be altered, amended or repealed and new by-laws may be adopted by an affirmative vote of two-thirds (2/3) of the Member Churches voting at any meeting. The Board of Directors may propose any change to the by-laws to be voted on by the Member Churches. FORM 990, PART VI, SECTION B, LINE 11 THE Finance Committee OF LUTHERAN SENIOR CITIZENS AND GREYSTONE COMMUNITIES, THE MANAGEMENT COMPANY, REVIEW THE FORM 990 UPON COMPLETION. The finance committee review and approve of the Form 990 is completed prior to filing. FORM 990, PART VI, SECTION B, LINE 12(C) Annually the conflict of interest policy is reviewed during a board meeting, in addition to having the necessary individuals sign the disclosure statement on an annual basis. It is the expectation that management staff AND the Management Company will bring any questionable activity to the attention of the board or AN officer. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST IN ADDITION, THE FINANCIAL STATEMENTS ARE POSTED TO NATIONALLY Recognized ELECTRONIC MUNICIPAL MARKET ACCESS (EMMA).