2014-06-05T13:35:30-05:00 2013-12-31 420714325 MCGLADREY LLP PO BOX 5946 MADISON WI 537050946 990 2013-01-01 390807205 THE LUTHERAN HOME INC LUTH 4142586170 7500 W NORTH AVENUE WAUWATOSA WI 532131797 SCOTT MCFADDEN PRESIDENT/CEO 4142586170 2014-06-02 1 JAMES G GRAHAM P00006111 6088332612 2013 2015-11-30 17:44:51Z SCOTT MCFADDEN 7500 W NORTH AVENUE WAUWATOSA WI 532131797 31193586 0 X WWW.THELUTHERANHOME.ORG X 1906 WI THE LUTHERAN HOME IS A FAITH-BASEED FAMILY OF SERVICES DEDICATED TO MEETING THE NEEDS OF OLDER ADULTS, INCLUDING THEIR FAMILIES, WITH A VARIETY OF DISTINCTIVE HOUSING AND CARE OPTIONS. 19 19 498 275 0 0 631769 8907441 20103782 21741569 1 1054 455619 356500 21191171 31006564 0 0 0 0 13606885 13964745 0 0 0 6764852 6724890 20371737 20689635 819434 10316929 21133175 20943858 11105104 3459332 10028071 17484526 X THE LUTHERAN HOME IS A FAITH-BASED FAMILY OF SERVICES DEDICATED TO MEETING THE EVER-CHANGING PHYSICAL, EMOTIONAL, AND SPIRITUAL NEEDS OF OLDER ADULTS, INCLUDING THEIR FAMILIES, WITH A VARIETY OF DISTINCTIVE HOUSING AND CARE OPTIONS. 0 0 17703122 20309764 187 BED NURSING HOME AND 40 UNIT COMMUNITY BASED RESIDENTIAL FACILITY.THE NURSING HOME OFFERS ALL PRIVATE ROOMS FOR SHORT AND LONG TERM STAYS. THE NURSING HOME OFFERS A WIDE RANGE OF SERVICES INCLUDING A REHABILITATION CENTER FOR PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPY. ADDITIONAL SERVICES INCLUDE PHYSICIAN VISITS, SOCIAL SERVICES, IN-HOUSE BEAUTY SHOP, RECREATIONAL THERAPY, DENTIST VISITS, CHURCH SERVICES, AND DIETICIAN. APPROXIMATELY 171 BEDS WERE FILLED DURING THE YEAR.THE COMMUNITY BASED RESIDENTIAL FACILITY OFFERS ALL PRIVATE UNITS FOR DEMENTIA RESIDENTS. SERVICES INCLUDE 24 HOUR NURSING SERVICES, 3 MEALS PER DAY, RECREATIONAL THERAPY, HOUSEKEEPING, AND LAUNDRY SERVICES. APPROXIMATELY 37 UNITS WERE FILLED DURING THE YEAR. 466283 524959 ADULT DAY CARE - THE LUTHERAN HOME OFFERS AN ADULT DAY CARE PROGRAM, AVAILABLE FOR INDIVIDUALS WHO WISH TO REMAIN AT HOME, BUT NEED SOME HEALTH CARE SERVICE. THE HOME AVERAGED 32 RESIDENTS REGISTERED IN THE PROGRAM DURING THE YEAR. THE SERVICES INCLUDE A MEAL PLAN FOR RESIDENTS SPENDING THE ENTIRE DAY IN THE PROGRAM. 708053 906846 CHILD DAY CARE - THE LUTHERAN HOME OFFERS A CHILD DAY CARE PROGRAM FOR PRESCHOOL KIDS. THE DAY CARE ALSO OFFERS A BEFORE AND AFTER SCHOOL PROGRAM FOR SCHOOL AGED KIDS. THE PROGRAM OFFERS A MEAL PLAN FOR KIDS WHO SPEND THE ENTIRE DAY IN DAY CARE. THE CHILD DAY CARE AVERAGED 87 KIDS IN THE PROGRAM DURING THE YEAR. 356500 OTHER ANCILLARY REVENUE$356,500 OF ADDITIONAL REVENUE RECEIVED FROM MEALS, BEAUTY SHOP, BATHING, AND TRANSPORTATION SERVICES PROVIDED TO BENEFIT THE NEEDS OF RESIDENTS AS RELATED TO THE EXEMPT FUNCTION OF THE ORGANIZATION. 356500 18877458 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 18 0 1 498 1 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X SCOTT BERGIN 4142586170 7500 W NORTH AVENUE WAUWATOSA WI 532131797 DALE GUENTHER CHAIRPERSON 1.00 1.20 X X 0 0 0 DALE VAN DAM VICE-CHAIRPERSON 1.00 1.20 X X 0 0 0 ROBERT SOWINSKI TREASURER 1.00 1.20 X X 0 0 0 CHRISTINE SPECHT-PALMERT SECRETARY 1.00 1.20 X X 0 0 0 THOMAS BALGEMAN DIRECTOR 1.00 1.20 X 0 0 0 DUANE BLUEMKE DIRECTOR 1.00 1.20 X 0 0 0 WILLIAM BRUSS DIRECTOR 1.00 1.20 X 0 0 0 MARY BUESTRIN DIRECTOR 1.00 1.20 X 0 0 0 CHRISTINE DOLHUN DIRECTOR 1.00 1.20 X 0 0 0 DONALD HACKBARTH DIRECTOR 1.00 1.20 X 0 0 0 AMY HARTWIG DIRECTOR 1.00 1.20 X 0 0 0 JAMES KECK DIRECTOR 1.00 1.20 X 0 0 0 SHERRILL MARRS DIRECTOR 1.00 1.20 X 0 0 0 WILLIAM MARTENS DIRECTOR 1.00 1.20 X 0 0 0 RONALD MEYER DIRECTOR 1.00 1.20 X 0 0 0 DON SCHWERIN DIRECTOR 1.00 1.20 X 0 0 0 TIMOTHY SEIDER DIRECTOR 1.00 1.20 X 0 0 0 LAWRENCE SOHN DIRECTOR 1.00 1.20 X 0 0 0 STEVE VOLZ DIRECTOR 1.00 1.20 X 0 0 0 SCOTT MCFADDEN PRESIDENT/CEO 28.00 12.00 X 122788 52624 22821 KATHRYN CAVERS COO 40.00 X 118870 0 17503 SCOTT BERGIN CONTROLLER 29.00 11.00 X 63338 23426 3139 304996 76050 43463 2 0 1 0 REHABCARE GROUP INC 7733 FORSYTH BLVD STE 2300 ST LOUIS MO 63105 THERAPY SERVICES 1473634 LEDOMER LLC 5205 31ST AVENUE KENOSHA WI 53144 CONSTRUCTION 127091 JOS SCHMITT CONSTRUCTION 2104 UNION AVE SHEBOYGAN WI 53082 CONSTRUCTION 114735 3 8571997 335444 8907441 NURSING HOME 623000 18043685 18043685 CBRF 623000 2266079 2266079 CHILD DAY CARE 623000 906846 906846 ADULT DAY CARE 623000 524959 524959 21741569 1054 1054 434809 187022 247787 247787 247787 MEAL FEE 623000 91593 91593 BEAUTY SHOP FEE 623000 81327 81327 BATHING FEE 623000 18918 18918 -83125 -83125 108713 31006564 22098069 0 1054 X 560578 444383 116195 10582556 9852364 730192 159236 145287 13949 1790104 1513867 276237 872271 789915 75493 6863 42527 42527 41175 41175 2557658 2486010 71648 65724 65724 91315 91315 158294 158294 593203 593203 8372 2627 5745 11055 6385 4670 1118517 1118517 109261 109261 RAW FOOD 735501 694746 40755 MISCELLANEOUS 550614 477037 73577 PHARMACEUTICALS 549854 549854 SUPPLIES (NURSING, HOUS 528771 524366 4405 -436951 -35014 -278879 -123058 20689635 18877458 1812177 0 1308730 2987885 216642 221095 1488069 2343809 271407 280960 39818155 25083492 14565123 14734663 3283204 375446 21133175 20943858 1736438 2695457 589770 749925 7438000 12815 13950 1328081 11105104 3459332 X 6627725 17227289 3400346 257237 10028071 17484526 21133175 20943858 X 10316929 -2860474 X X 0 1 X 1 0 X 54875 401681 941940 631769 8907441 10937706 20391550 19369060 18427282 20817680 21617329 100622901 20446425 19770741 19369222 21449449 30524770 111560607 0 0 0 111560607 2395 729 1392 1 1054 5571 2395 729 1392 1 1054 5571 20448820 19771470 19370614 21449450 30525824 111566178 1.00000 0.99980 0.00000 0.00020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 265511 265511 24354937 13535965 10818972 14633954 11201111 3432843 563753 346416 217337 14734663 X 31050250 322517 322517 30727733 278831 278831 31006564 20876657 187022 187022 20689635 0 20689635 PART IV, LINE 2B: THE ACCOUNTS THAT THE LUTHERAN HOME IS A CUSTODIAN FOR ARE WAITING LIST DEPOSITS. WHEN THE RESIDENT MOVES IN THE DEPOSIT IS APPLIED TO THEIR FIRST MONTH'S BILL. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS INDICATED IN A DETERMINATION LETTER THAT THE HOME IS GENERALLY EXEMPT FROM PAYING FEDERAL AND STATE INCOME TAXES BECAUSE OF ITS TAX STATUS AS A NONPROFIT ORGANIZATION EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE HOME FILES A FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY. WHEN THIS RETURN IS FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD ULTIMATELY BE SUSTAINED. EXAMPLES OF TAX POSITIONS COMMON TO A RETIREMENT CENTER INCLUDE SUCH MATTERS AS THE FOLLOWING: THE TAX-EXEMPT STATUS OF THE HOME, THE CONTINUED TAX-EXEMPT STATUS OF BONDS ISSUED BY THE HOME, AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). UBIT IS REPORTED ON FORM 990T, AS APPROPRIATE. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES THAT IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. TAX POSITIONS ARE NOT OFFSET OR AGGREGATED WITH OTHER POSITIONS. TAX POSITIONS THAT MEET THE "MORE LIKELY THAN NOT" RECOGNITION THRESHOLD ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50% LIKELY TO BE REALIZED ON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY. THE PORTION OF THE BENEFITS ASSOCIATED WITH TAX POSITIONS TAKEN THAT EXCEEDS THE AMOUNT MEASURED AS DESCRIBED ABOVE IS REFLECTED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING BALANCE SHEET ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. FOR 990 FILED BY THE HOME IS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS) UP TO THREE YEARS FROM THE EXTENDED DUE DATE OF EACH RETURN. FORM 990 FILED BY THE HOME IS NO LONGER SUBJECT TO EXAMINATION FOR THE YEARS 2010 AND PRIOR. PART XI, LINE 2D: ADJUSTMENT IS RENTAL EXPENSE OF ($187,022) THAT WAS RECORDED AS EXPENSE ON THE AUDIT AND AN OFFSET AGAINST RENTAL REVENUE ON THE FORM 990, AND ($135,495) OF NONOPERATING INCOME (EXPENSE) THAT WAS RECORDED AS REVENUE ON FORM 990. PART XI, LINE 4B: $278,831 CONTRIBUTIONS THAT WERE RECORDED IN CONTRIBUTIONS ON THE 990 AND UNDER UNRESTRICTED NET ASSETS (NET ASSETS RELEASED FROM RESTRICTIONS USED FOR LONG-LIVED ASSETS) ON THE AUDIT. PART XII, LINE 2D: $187,022 OTHER EXPENSE IS RENTAL EXPENSE THAT WAS RECORDED AS EXPENSE ON THE AUDIT AND AN OFFSET AGAINST RENTAL REVENUE ON THE FORM 990. X X X X 0 0 0 0 0 0 0 0 0 SCOTT MCFADDEN PRESIDENT/CEO 113912 48819 0 0 8876 3805 3804 1631 12170 5216 138762 59471 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION IS ORGANIZED AND SHALL BE OPERATED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, RELIGIOUS AND SCIENTIFIC PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CORPORATION SHALL HAVE A SINGLE CLASS OF MEMBERS AND THE SOLE MEMBER OF SUCH CLASS SHALL BE LUTHERAN LIVING SERVICES, INC (THE "MEMBER"), WHICH IS A WISCONSIN NONPROFIT CORPORATION AND AN ENTITY RECOGNIZED AS EXEMPT UNDER IRC SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBER SHALL HAVE SOLE VOTING POWER TO ELECT THE DIRECTORS OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBER SHALL HAVE SOLE VOTING POWER TO AUTHORIZE ANY AMENDMENT TO THE CORPORATION'S ARTICLES OF INCORPORATION AND/OR THESE BY-LAWS THAT IMPAIR THE RIGHTS OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS PRESENTED TO THE BOARD FOR ITS REVIEW AND APPROVAL PRIOR TO FILING. COPIES ARE MADE AVAILABLE TO ANY MEMBER OF THE BOARD UPON THEIR REQUEST. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR DURING THE FIRST BOARD MEETING OF THE YEAR, ALL BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST FORM, WHICH IS TURNED INTO THE PRESIDENT/CEO OF THE COMPANY. FORM 990, PART VI, SECTION B, LINE 15 TYPICALLY IN DECEMBER, THE COMPENSATION COMMITTEE MEETS TO REVIEW THE PERFORMANCE, CURRENT COMPENSATION AND BENEFITS, INDUSTRY-SPECIFIC INDEPENDENT SALARY SURVEY INFORMATION FOR THE CEO AND PRESIDENT (OR THE TWO FULL-TIME EXECUTIVES), EXAMINE ANY OTHER CURRENT COMPENSATION INFORMATION DEEMED COMPARABLE AND NECESSARY, AND THEN CONSIDER AND APPROVE ANY CHANGES IN COMPENSATION AND BENEFITS FOR THE CEO AND PRESIDENT. THE COMMITTEE THEN REVIEWS AND APPROVES THE CEO'S RECOMMENDATIONS FOR COMPENSATION CHANGES FOR OTHER OFFICERS AND SENIOR MANAGERS. THE COMMITTEE WILL ALSO REVIEW AND APPROVE THE CEO'S PLAN FOR ANY INCENTIVE COMPENSATION PROGRAM AND PLAN BEING CONSIDERED FOR ANY OFFICER OR SENIOR EXECUTIVE. ANY INCENTIVES (BONUSES OR OTHERWISE) THAT ARE BEING AWARDED PURSUANT TO AN APPROVED PLAN ARE APPROVED BY THE COMMITTEE FOLLOWING THE END OF THE FISCAL YEAR AND PRIOR TO PAYMENT. FORM 990, PART VI, SECTION C, LINE 19 THE LUTHERAN HOME PROVIDES THE AFOREMENTIONED DOCUMENTS TO THE PUBLIC UPON REQUEST. CURRENTLY THE ANNUAL REPORT, IF APPLICABLE, IS AVAILABLE ON OUR WEBSITE. FORM 990, PART IX, LINE 11G MISCELLANEOUS: PROGRAM SERVICE EXPENSES 2,486,010. MANAGEMENT AND GENERAL EXPENSES 71,648. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,557,658. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. FORM 990, PART XI, LINE 9: LUTHERAN LIVING SERVICES, INC IS THE PARENT OF THE LUTHERAN HOME, INC. (HOME) AND IS AFFILIATED WITH THE LUTHERAN HOME FOUNDATION, INC. (FOUNDATION). THE FOUNDATION IS A NON-STOCK, NON-PROFIT CORPORATION ORGANIZED TO RAISE FUNDS TO SUPPORT THE OPERATION OF LUTHERAN LIVING SERVICES AND ITS AFFILIATIONS. DURING THE YEAR THE FOUNDATION RECEIVED $102,301 OF TEMPORARILY RESTRICTED ASSETS DESIGNATED FOR THE HOME, AND HAS ALSO RELEASED $2,962,775 OF PREVIOUSLY RESTRICTED ASSETS FOR THE PURPOSE THEY WERE SPECIFIED FOR LEAVING A NET CHANGE IN RESTRICTED ASSETS OF $2,860,474 AS OF DECEMBER 31, 2013. THE HOME HAS REFLECTED THIS CHANGE IN RESTRICTED NET ASSETS IN PART XI, LINE 9. LUTHERAN HOME FOUNDATION INC 7500 W NORTH AVE WAUWATOSA WI 53213 391478794 FOUNDATION WI 501(C)(3) 11C III_FI N/A 0 HARWOOD PLACE INC 7500 W NORTH AVE WAUWATOSA WI 53213 391531532 INDEPENDENT LIVING DE 501(C)(3) 9 LUTHERAN LIVING SERVICES INC 0 LUTHERAN LIVING SERVICES INC 7500 W NORTH AVE WAUWATOSA WI 53213 391477207 DEVELOPMENT WI 501(C)(3) 9 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 HARWOOD PLACE INC Q 579526 SEE PART VII LUTHERAN HOME FOUNDATION INC C 8571997 SEE PART VII FORM 990, SCHEDULE R, PART V, QUESTION 2 (1) $579,526 IS PAYMENT OF INTERCOMPANY EXPENSES DUE FROM HARWOOD PLACE, INC. HARWOOD PLACE, INC. IS A RELATED ORGANIZATION AND HAS PART OF ITS OPERATING EXPENSES PAID BY THE LUTHERAN HOME. THE COMMON EXPENSES PAID ARE INSURANCE PREMIUMS AND PAYROLL EXPENSES. EACH MONTH HARWOOD DETERMINES THE FMV OF ALL EXPENSES PAID BY THE LUTHERAN HOME AND MAKES PAYMENT ON THOSE EXPENSES. THE METHOD USED IN DETERMINING THE AMOUNT TO BE REPAID IS ALWAYS THE FMV OF EXPENSES. (2) $8,571,997 IS A CONTRIBUTION FROM THE LUTHERAN HOME FOUNDATION, INC. THE LUTHERAN HOME FOUNDATION IS A RELATED ORGANIZATION AND MAY MAKE CONTRIBUTIONS TO THE LUTHERAN HOME. THIS CONTRIBUTION WAS TO PAY OFF THE LUTHERAN HOME, INC. DEBT. THE FOUNDATION BOARD VOTED TO MAKE A CONTRIBUTION IN THE AMOUNT NEEDED TO PAY OFF IN FULL ALL OF THE LUTHERAN HOMES DEBT.