2014-05-13T11:21:57-05:00 2013-06-30 410746749 CLIFTONLARSONALLEN LLP 1301 W 22ND ST STE 1100 OAK BROOK IL 60523 990 2012-07-01 362192824 LUTHERAN HOME FOR THE AGED INC LUTH 8473687342 800 W OAKTON STREET ARLINGTON HEIGHTS IL 600044602 CARL MOELLENKAMP 8473687342 2014-05-07 1 ROBERT J NOWAK CPA MST P00527435 6305738600 2012 2015-11-30 17:44:51Z CARL MOELLENKAMP 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 52181691 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 3 999 350 0 0 180750 878347 38332139 46834826 395671 97093 2241322 2389981 41149882 50200247 0 0 0 0 23737588 27885221 0 0 3857 14649472 18105365 38387060 45990586 2762822 4209661 42464877 121021248 36246504 110933879 6218373 10087369 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 39966672 48015222 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. 39966672 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 1 0 0 0 0 0 0 1 0 0 0 1 110 0 1 999 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 CARL MOELLENKAMP CFO 8473687342 3150 SALT CREEK LANE ARLINTON HEIGHTS IL 60005 ROGER W PAULSBERG 37.50 X X 422058 0 10475 REV DAVID G ABRAHAMSON 2.00 X X 0 0 0 PAULA K PARKS 2.00 X X 0 0 0 MARILYN HERMANN 2.00 X 0 0 0 CARL MOELLENKAMP 37.50 X 274060 0 12526 JAMES HOLBROOK 37.50 X 279752 0 10520 MARIE CARLSON-KYLLO 37.50 X 211033 0 7320 ANNAMARIE SEBASTIAN 37.50 X 157295 0 4708 PHILIP HEMMER 37.50 X 163992 0 7144 CONSTANCE SOWA 37.50 X 143013 0 4607 HECTOR CENTENO 37.50 X 143009 0 5189 RICHARD STEFFENS 37.50 X 142981 0 8290 STEVEN DUCHENE 37.50 X 132105 0 8669 2069298 0 79448 25 0 1 0 CHUHAK & TECSON PC 30 S WACKER DRIVE CHICAGO IL 60606 LEGAL 463451 KPMG LLP PO BOX 120001 DALLAS TX 75312 AUDITING 196000 ACHIEVE ACCREDITATION 13828 COLLECTIONS CENTER DR CHICAGO IL 60693 CONSULTING 169862 NETRIX LLC 2801 LAKESIDE DRIVE BANNOCKBURN IL 60015 IT CONSULTING 130225 LITTLER MENDELSON PC PO BOX 45547 SAN FRANCISCO CA 94145 HUMAN RESOURCE/LEGAL 100358 5 705700 172647 878347 HEALTH CARE SERVICES 623000 46834826 46834826 46834826 84563 84563 1209585 0 1209585 1209585 1209585 1993974 1981444 12530 12530 12530 CAFETERIA INCOME 623000 478112 478112 BEAUTY SHOP 623000 206236 206236 PURCHASE DISCOUNTS 623000 167250 167250 328798 328798 1180396 50200247 48015222 0 1306678 1227744 1227744 21262381 20324434 937947 228805 253562 -24757 3621419 3517147 104272 1544872 1480864 64008 55587 55587 55910 55910 17683 17683 4338380 4323980 14400 177319 177319 3278843 3191817 83169 3857 94282 94282 1594293 1594293 112200 111606 594 36098 34071 2027 690113 690113 3320654 3320654 485476 485476 FOOD & DIETARY SUPPLIES 2226930 2226930 GROUND MAINTENANCE & EQ 517866 517621 245 ALLOCATION 309252 -2686500 2995752 MEDICAL SUPPLIES 305392 305392 489087 489087 45990586 39966672 6020057 3857 3255441 2702932 441168 199714 5467844 4436622 -444103 96681 128826 145650 524235 1013281 88179898 43292526 29208700 44887372 1176044 -1028568 2706722 68567564 42464877 121021248 6016126 7902463 23361255 98608533 4550000 2525942 2319123 1896941 36246504 110933879 X 6218373 10087369 6218373 10087369 42464877 121021248 X 4209661 81879 -422544 X X 0 1 X 1 0 X 5387 378692 704351 180750 878347 2147527 35281735 36249510 39477439 38332139 46834826 196175649 35287122 36628202 40181790 38512889 47713173 198323176 0 0 0 198323176 1344819 1365272 1463479 1590735 1306678 7070983 1344819 1365272 1463479 1590735 1306678 7070983 985604 1016455 1030853 1046258 1180396 5259566 37617545 39009929 42676122 41149882 50200247 210653725 0.94150 0.93630 0.03360 0.03840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20225 20225 70720023 28309059 42410964 16768083 14401711 2366372 671567 581756 89811 44887372 CUSTODIAL FUNDS 137792 DEFERRED FINANCING COSTS 2393408 ASSETS HELD BY TRUSTEE UNDER BOND INDENTURE 58452506 RESIDENT DEPOSITS 1608949 OTHER ASSETS 15141 DUE FROM AFFILIATES 5959768 68567564 RESIDENT ASSETS 137792 RESERVE FOR FUNERAL EXPENSES 12800 REFUNDABLE DEPOSITS 1596149 PAYABLES UNDER THIRD-PARTY REIMBURSEMENT PROGRAMS 9031 CAPITAL LEASE OBLIGATION 141169 1896941 X DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2013 AND 2012, THE CORPORATIONS DO NOT HAVE AN ASSET OR LIABILITY FOR UNRECOGNIZED TAX BENEFITS. X X X X 1 0 0 0 0 0 0 0 0 ROGER W PAULSBERG 399558 0 0 0 22500 0 8664 0 1811 0 432533 0 0 0 CARL MOELLENKAMP 251535 0 0 0 22525 0 5858 0 6668 0 286586 0 0 0 JAMES HOLBROOK 251699 0 0 0 28053 0 5887 0 4633 0 290272 0 0 0 MARIE CARLSON-KYLLO 188533 0 0 0 22500 0 4405 0 2915 0 218353 0 0 0 ANNAMARIE SEBASTIAN 137171 0 0 0 20124 0 3264 0 1444 0 162003 0 0 0 PHILIP HEMMER 148106 0 0 0 15886 0 3485 0 3659 0 171136 0 0 0 RICHARD STEFFENS 127895 0 0 0 15086 0 3175 0 5115 0 151271 0 0 0 PART I, LINE 4A YVONNE RENEE WATTS - $121,751 A ILLINOIS FINANCE AUTHORITY 861091967 45200PXL6 2003-11-13 14350000 REVENUE REFUNDING BOND 0 0 0 A 2910000 14350000 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 PENNY PAULSBERG SPOUSE OF ROGER PAULSBERG, CHAIRMAN 132968 PENNY IS AN EMPLOYEE OF THE ORGANIZATION. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF DERIVATIVE INVESTMENTS -8,994. NET ASSETS TRANSFERRED TO AFFILIATES -500,000. AMORTIZATION OF SWAP DERIVATIVE - PRIOR PERIOD ADJUSTMENT 84,150. NET ASSETS RELEASED FROM RESTRICTION 2,300. 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 0 1 1 0 0 0 0 0 1 0 0 0 0 0 1 1 0 WITTENBERG LUTHERAN VILLAGE INC D 272358 PLEASANT VIEW LUTHER HOME INC D 154579 ST PAUL'S HOUSE AND HEALTH CARE CENTER D 281765 LUTHER OAKS INC D 49226 THE ARLINGTON OF NAPLES D 25055 LUTHERAN LIFE COMMUNITIES D 35715 LUTHERAN HOME AND SERVICES FOR THE AGED INC D 5617306 LUTHERAN LIFE COMMUNITIES FOUNDATION E 372816 WITTENBERG LUTHERAN ENDOWMENT CORPORATION D 14322 LUTHERAN LIFE COMMUNITIES E 116822 LUTHERAN LIFE COMMUNITIES K 116822 LUTHERAN LIFE COMMUNITIES R 4274004 WITTENBERG LUTHERAN VILLAGE INC Q 341706 ST PAUL'S HOUSE AND HEALTH CARE CENTER Q 240180 PLEASANT VIEW LUTHER HOME INC Q 195990 LUTHER OAKS INC Q 92468