2014-11-13T17:11:53-06:00 2013-12-31 GRANT THORNTON LLP 175 W JACKSON BLVD STE 2000 CHICAGO IL 60604 990 2013-01-01 362233542 Mather LifeWays % CAROL SUSSENBACH MATH 8474927500 1603 Orrington Avenue Suite 1800 Evanston IL 60201 MARY G LEARY Director, CEO 8474927500 2014-11-13 true Michelle L Weber P00556798 8474927500 2013 2015-11-30 17:44:51Z Mary G Leary 1603 Orrington Ave Suite 1800 Evanston IL 60201 51518382 false X www.matherlifeways.com X 1941 IL Mather LifeWays is a leading provider of senior living communities, community programs, research, and education that enhance the lives of older adults by creating ways to age well. 3 2 532 166 0 0 15996029 18239244 30102791 33129179 149424 149424 133885 535 46382129 51518382 0 0 0 0 27672144 29157136 0 0 0 24873948 24983102 52546092 54140238 -6163963 -2621856 221041249 222879445 228684206 231544548 -7642957 -8665103 X Mather LifeWays is a leading not-for-profit provider of senior living communities and community programs, as well as a respected source for research and education that provides industry professionals and caregivers with information and knowledge that enhances the lives of older adults by creating ways to age well. false false 37622982 0 32418162 Mather LifeWays continuing care retirement communities provide older adults with living accommodations, services and care. 3365660 0 539379 Mather LifeWays, via Mather LifeWays Community Initiatives, provides community based services for older adults in the Chicago area. 1346562 0 171638 Mather LifeWays, via Mather LifeWays Institute on Aging, provides research and education to enhance the lives of older adults. 42335204 true true false false false false false false false false true false true false true true false true false false false false false false false false false false false true false false false false false false false false false false false false true true true true false false true 185 0 true 532 true false false false false false false false false false false false X 3 2 false false false false true true true true true false false true true true true true true true true false IL X CAROL SUSSENBACH 8474926760 1603 ORRINGTON AVENUE SUITE 1800 Evanston IL 60201 X Roger E Lumpp II Chairman 0.3 4.4 X 0 0 0 Mary G Leary Director, CEO 50.0 10.4 X X 1242148 0 396734 Victoria J Herget Director 0.1 2.1 X 0 0 0 Carol Sussenbach CFO & Treasurer 35.0 15.4 X 417517 0 180113 Julie Riggs Secretary 49.5 0.5 X 95900 0 38292 Joseph Zajdel VP Business Development 50.0 0.0 X 402458 0 153240 David Kane VP Senior Living 50.0 0.0 X 306169 0 29180 Linda Hollinger-Smith VP of MLIA 50.0 0.0 X 257342 0 70945 Mary Sullivan VP of Human Resources 50.0 0.0 X 238428 0 76884 Christopher Manella VP Controller 50.0 0.0 X 230376 0 67457 Katherine Brod VP SR Living Strat Init (8/13) 50.0 0.0 X 225172 0 59484 Gale Morgan-Johnston VP of Sales 50.0 0.0 X 220699 0 62702 3636209 0 1135031 26 false true false Equilibrium IT Solutions Inc 5080 N Elston Avenue CHICAGO IL 60630 Consultants 240879 Grant Thornton LLP 175 W Jackson Boulevard 20th floo CHICAGO IL 60604 Accountant/Tax 216127 K Creative Group 9244 Kilpatrick Avenue SKOKIE IL 60076 Marketing 142696 Central Staffing LLC 1608 W Belmont Avenue CHICAGO IL 60657 Staffing 110546 4 60736 17900004 278504 18239244 CONTRACTED SERVICES 623000 14804561 14804561 LEASE REVENUE 623000 6766109 6766109 MONTHLY SERVICE FEE 623000 5176997 5176997 MANAGEMENT FEE 623000 4565472 4565472 AMORTIZATION OF DEFERRED ENTRANCE FEES 623000 392331 392331 1423709 1355902 67807 33129179 149424 149424 0 0 535 535 0 535 535 0 0 0 0 0 51518382 33061372 217766 0 0 0 0 3386500 323314 3063186 0 18993702 14581477 4412225 1401150 945026 456124 3721905 3348209 373696 1653879 1115483 538396 0 133733 133733 174196 174196 0 0 0 0 441830 441830 510198 240302 269896 220395 44673 175722 0 2035390 1335946 699444 323803 40921 282882 0 103239 2438 100801 7605374 7605374 0 8344499 8172550 171949 74899 74899 NURSING MEDICAL SERVICES 1704539 1704539 CONTRACTED SERVICES 1005466 384732 620734 RESIDENT PROGRAM SERVICES 1011310 951739 59571 FOOD 508161 508161 786070 513591 272479 54140238 42335204 11805034 0 0 0 1427989 10240072 0 0 1444048 1111135 0 0 0 0 0 0 0 0 436472 549198 210508739 40883493 175908696 169625246 0 0 0 0 41824044 41353794 0 0 0 0 221041249 222879445 14503886 12451934 0 0 0 0 0 0 0 0 0 0 0 0 0 0 214180320 219092614 228684206 231544548 X -7642957 -8665103 0 0 0 0 -7642957 -8665103 221041249 222879445 X -2621856 1599710 X false true X true false X X X false false false MATHER HEALTH CARE INC 363776145 09 false 0 MATHER INVESTMENTS NFP 364266878 09 false 0 MATHER POSSIBILITIES 362856851 09 false 0 THE MATHER 205860808 09 false 0 4 0 Form 990, Schedule A, Part I, Line 11b Type II Mather LifeWays management worked with legal counsel and decided to recognize the fact that Mather LifeWays should be categorized as a supporting organization to Mather Health Care, Inc., Mather Investments, NFP, Mather Possibilities, and The Mather ("supported organizations") based on Mather LifeWays activities and structure. This categorical modification best depicts Mather LifeWays provision of services, facilities, goods, and personnel for the benefit of the supported organizations. The Board of Directors was notified of this change in presentation. Mather LifeWays filed Form 8940, Request for Miscellaneous Determination, with the Internal Revenue Service ("IRS") prior to filing its 2013 Form 990. While the Form 8940 is pending with the IRS; Mather LifeWays is reporting its status as a Type II supporting organization described in Internal Revenue Code Section 509(a)(3) on its 2013 Form 990, Schedule A. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6797739 6797739 189550767 30611604 158939163 2896740 2523146 373594 4241495 2829909 1411586 7021998 4918834 2103164 169625246 MATHER HEALTH CARE, INC. 18135894 C THE MATHER 17661131 C MATHER INVESTMENTS, NFP 5517169 C MATHER POSSIBILITIES 39600 C 41353794 0 THE MATHER - LINE OF CREDIT 202493935 REFUNDABLE ENTRANCE FEES 5967042 MATHER FOUNDATION - LINE OF CREDIT 5676737 OBLIGATION FOR FUTURE SERVICES 4233650 DEFERRED ENTRANCE FEES 721250 219092614 X Form 990, Schedule D, Part X, Line 2 Liability for Uncertain Tax Positions Mather LifeWays; Mather Foundation; Mather Healthcare, Inc.; Mather Investments, NFP; Mather Possibilities; and The Mather have received favorable determination letters from the Internal Revenue Service stating that they are exempt from federal income taxes under the provisions of Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, except for income taxes pertaining to unrelated business income. The Financial Accounting Standards Board issued guidance that requires tax effects from uncertain tax positions to be recognized in the consolidated financial statements only if the position is more likely than not to be sustained if the position were to be challenged by a taxing authority. Management has determined there are no material uncertain positions that require recognition in the consolidated financial statements. Additionally, no provision for incomes taxes is reflected in these consolidated financial statements. The calendar years ending 2010, 2011, 2012 and 2013 are open to audit for federal income tax purposes. The entities of Mather LifeWays file tax returns in certain states; however, they do not file in every state. For all states where the entities have not filed a state return, all tax years remain open. X X X X false true false false false false false true false Mary G Leary Director, CEO 584976 0 636305 0 20867 0 366826 0 29908 0 1638882 0 305381 0 Carol Sussenbach CFO & Treasurer 239828 0 145165 0 32524 0 153992 0 26121 0 597630 0 48393 0 Joseph Zajdel VP Business Development 210638 0 184391 0 7429 0 118285 0 34955 0 555698 0 66116 0 David Kane VP Senior Living 225489 0 71000 0 9680 0 17850 0 11330 0 335349 0 0 0 Linda Hollinger-Smith VP of MLIA 192656 0 60000 0 4686 0 45237 0 25708 0 328287 0 0 0 Mary Sullivan VP of Human Resources 173617 0 57000 0 7811 0 46178 0 30706 0 315312 0 0 0 Christopher Manella VP Controller 164416 0 60000 0 5960 0 32006 0 35451 0 297833 0 0 0 Katherine Brod VP SR Living Strat Init (8/13) 133808 0 71000 0 20364 0 45237 0 14247 0 284656 0 0 0 Gale Morgan-Johnston VP of Sales 158242 0 60000 0 2457 0 33051 0 29651 0 283401 0 0 0 Form 990, Schedule J, Part I, Line 4b Supplemental Nonqualified Retirement Plan Mary G. Leary and Carol Sussenbach are participants in Mather LifeWays' 457(f) plans. Distributions of $133,691 and $9,313, respectively, were paid out in 2013. Form 990, Schedule J, Part I, Line 7 Non-Fixed Payments Bonus program based on goal achievement and includes a discretionary portion. Form 990, Part VI, Line 6 Members or Stockholders Mather Foundation is the sole member of the organization and in this capacity elects and removes the organization's directors and approves major actions of the organization. Form 990, Part VI, Line 7a Members or Stockholders Who May Elect Mather Foundation is the sole member of the organization and in this capacity elects and removes the organization's directors whether periodically, or as vacancies arise, or otherwise. Form 990, Part VI, Line 7b Decisions Subject to Approval Mather Foundation is the sole member of the organization and in this capacity elects and removes the organization's directors and has the right to approve or ratify decisions of the organization's governing body. Form 990, Part VI, Line 11b Form 990 Review Process The Form 990, including schedules, was distributed to the members of the Audit Committee of the Board of Directors. The committee met with management and reviewed the Form 990. Subsequently, the form 990 was distributed to each director. All comments and questions were directed to the organization's Chief Financial Officer. Form 990, Part VI, Line 12c Conflict of Interest Policy Monitoring & Enforcement Annually all board members, officers and senior staff must disclose any interests that could give rise to conflicts. Any actual, potential, or apparent conflicts are referred to the CEO and President, the Board Chair and Chair of the Governance Committee, who take appropriate action, including discussing with the full board, when necessary. Form 990, Part VI, Line 15a Process for Determining Compensation Mather LifeWays follows procedures to establish the "rebuttable" presumption of reasonableness described in the Income Tax Regulations in determining executive compensation. Compensation is reviewed annually by the Board's Compensation Committee, which consists of independent directors who obtain and rely on appropriate data as to comparability. Objective evidence of reasonableness and comparability is obtained from information provided by an independent, third party compensation consultant. Determination of executive compensation involves benchmarking with comparative market compensation data to ensure that compensation is fair, equitable, and within the standards of compensation utilized within the industry. Compensation decisions include contemporaneous substantiation of the deliberation and decision, with decisions reviewed with the full board. Form 990, Part VI, Line 19 How Documents are Made Available to the Public The organization's articles of incorporation, bylaws, conflict of interest policy, and audited financial statements are available upon request. Form 990, Part XI, Line 9 Other Changes in Net Assets or Fund Balances FASB 158 Pension Funding 1,864,174. Changes in Split Interest Agreements -41,632. Changes in Future Service Obligation -221,832. Miscellaneous -1,000. --------- Total 1,599,710. Mather L Comm Initiative LLC 1603 Orrington Ave Suite 1800 Evanston IL 60201 201276611 Community Ini IL 683614 171184 Mather Life Mather L Inst On Aging LLC 1603 Orrington Ave Suite 1800 Evanston IL 60201 201276530 Aging Researc IL 176638 32490 Mather Life Mather Senior Living Comm LLC 1603 Orrington Ave Suite 1800 Evanston IL 60201 201276592 Senior Living IL 0 0 Mather Life Hinman-Davis LLC 1603 Orrington Ave Suite 1800 Evanston IL 60201 830381451 Senior Living IL 0 0 Mather Life Wilmette Affiliate LLC 1603 Orrington Ave Suite 1800 Evanston IL 60201 201276630 Senior Living IL 0 0 Mather Life Pavilion Affiliate LLC 1603 Orrington Ave Suite 1800 Evanston IL 60201 201276686 Senior Living IL 0 0 Mather Life Mather Foundation 1603 Orrington Ave Suite 1800 Evanston IL 60201 201030638 Parent Entity IL 501(c)(3) 11-Type III NA false Mather Health Care Inc 1603 Orrington Ave Suite 1800 Evanston IL 60201 363776145 Health Care IL 501(c)(3) 09 Mather Life true Mather Investments NFP 1603 Orrington Ave Suite 1800 Evanston IL 60201 364266878 Senior Living IL 501(c)(3) 09 Mather Life true Mather Possibilities 1603 Orrington Ave Suite 1800 Evanston IL 60201 362856851 Older Adult IL 501(c)(3) 09 Mather Life true The Mather 1603 Orrington Ave Suite 1800 Evanston IL 60201 205860808 Senior Living IL 501(c)(3) 09 Mather Life true true false true true true false false false false false true false false false false false true false false The Mather a 6766109 Cost Mather Health Care Inc a 149424 Cost Mather Investments NFP c 3364511 Cost Mather Health Care Inc d 18135894 Cost The Mather d 17661131 Cost Mather Investments NFP d 5517169 Cost The Mather e 202493935 Cost Mather Health Care Inc q 1328676 Cost Mather Investments NFP q 1227425 Cost The Mather q 908432 Cost