2013-07-15T14:19:31-05:00 2012-08-31 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2011-09-01 350885590 LUTHERAN HOMES INC % ALEX KIEFER LUTH 2604471591 6701 S ANTHONY BLVD FORT WAYNE IN 46816 ALEX KIEFER 2013-07-15 true Joyce A Dulworth 2604604000 2011 2016-02-24 21:20:13Z LUTHERAN LIFE VILLAGES ALEX KIEFER 6701 S ANTHONY BLVD FORT WAYNE IN 46816 18138677 false X WWW.LUTHERANLIFEVILLAGES.ORG X 1926 IN AS AN EXPRESSION OF CHRIST'S LOVE, LUTHERAN LIFE VILLAGES SERVES INDIVIDUALS AND THEIR CAREGIVERS WITH COMPASSION AND RESPECT FOR INDEPENDENCE, WELLNESS AND SPIRITUAL LIFE. 12 12 632 0 0 0 210494 255142 20585662 17868870 8385 -636659 18950 9763 20823491 17497116 9476 200 0 0 12804725 12149811 0 0 0 8771487 8379782 21585688 20529793 -762197 -3032677 18008700 24641487 10810001 20475465 7198699 4166022 X FOR OVER 80 YEARS, LUTHERAN LIFE VILLAGES HAS BEEN SERVING INDIVIDUALS AND THEIR CARE GIVERS WITH COMPASSION AND RESPECT FOR INDEPENDENCE, WELLNESS, AND SPIRITUAL LIFE. AT LUTHERAN LIFE VILLAGES, WE PRIDE OURSELVES ON CREATING A PLACE WHERE PEOPLE WANT TO LIVE, PROFESSIONALS WANT TO WORK, AND FAMILY AND COMMUNITY MEMBERS WANT TO VISIT. WE OFFER A FULL RANGE OF LIVING OPTIONS, FROM INDEPENDENT LIVING AND ASSISTED LIVING TO SKILLED NURSING, WITH LOCATIONS IN KENDALLVILLE AND FORT WAYNE, INDIANA. false true 17548566 16558967 LUTHERAN LIFE VILLAGES' GOAL IS TO PROVIDE RESIDENTS WITH THE SERVICES BEST-SUITED TO FIT THEIR INDIVIDUAL NEEDS. THROUGH THIS HOLISTIC APPROACH, RESIDENTS ARE ENABLED TO FUNCTION AT THEIR HIGHEST POTENTIAL. INDEPENDENT LIVING - PROVIDES PEOPLE 55 AND OLDER WITH RELIEF FROM THE CARES OF HOME MAINTENANCE, GIVING THEM THE FREEDOM TO ENJOY THE BEST THAT LIFE HAS TO OFFER. ASSISTED LIVING - COMBINES THE BENEFITS OF ASSISTED LIVING WITH THE SUPPORT OF MINIMAL DAILY ASSISTANCE AND A 24-HOUR EMERGENCY CALL SYSTEM. NURSING CARE - MEETS A WIDE VARIETY OF NEEDS, FROM THERAPY AND RESTORATIVE NURSING SERVICES, TO ALZHEIMER'S, BEHAVIOR, AND PAIN-MANAGEMENT CARE. 547485 200 335788 LUTHERAN LIFE VILLAGES SPONSORS THE FOSTER GRANDPARENTS PROGRAM, PART OF SENIOR CORP AND THE CORPORATION FOR NATIONAL AND COMMUNITY SERVICE. ADULTS 55 AND OLDER SHARE THEIR EXPERIENCE AND COMPASSION. EACH FOSTER GRANDPARENT IS A ROLE MODEL, MENTOR, AND A FRIEND. SERVING AT ONE OF MANY LOCAL ORGANIZATIONS - INCLUDING FAITH-BASED GROUPS, HEAD START CENTERS, SCHOOLS, AND OTHER YOUTH FACILITIES - GRANDPARENTS HELP CHILDREN LEARN TO READ, PROVIDE ONE-ON-ONE TUTORING, AND GUIDE CHILDREN AT A CRITICAL TIME IN THEIR LIVES. 364991 335788 INNOVATIVE, INTER-GENERATIONAL PROGRAMMING DISTINGUISHES LUTHERAN LIFE VILLAGES FROM OTHER RETIREMENT-LIVING PROVIDERS AND PLAYS A KEY ROLE IN THE WELLNESS STRATEGY. THE ON-SITE CHILDREN'S VILLAGE EARLY LEARNING CENTERS AND THE VOLUNTEER OPPORTUNITIES PROVIDED BY THE CENTERS HAVE BEEN ENRICHING THE LIVES OF RESIDENTS FOR YEARS. 18461042 true false false false false false false false false true true false false false true false false true false false false false false false false false false false false true false false false false false true false false true false false false false true true false false false true 10 0 true 632 true false false false false false true true false false false false X 12 12 false false false false false true true true true false false true true true true true true true false false IN X ALEX KIEFER 2604470800 6701 SOUTH ANTHONY BLVD FORT WAYNE IN 46816 MARK FRANKE 2.0 X X 0 0 0 TROY PANNING 2.0 X X 0 0 0 NATE FINK 2.0 X X 0 0 0 GINA ROHRBACHER 2.0 X X 0 0 0 ERIC BIEBERICH 2.0 X 0 0 0 LINDA PETERS-CHRZAN 2.0 X 0 0 0 GRANT GeoGLEIN 2.0 X 0 0 0 GREG GOEGLEIN 2.0 X 0 0 0 REV KATHY HALLER 2.0 X 0 0 0 CRAIG LINNEMIER 2.0 X 0 0 0 VICTOR MARTIN 2.0 X 0 0 0 MICHAEL SCHEUMANN 2.0 X 0 0 0 BRUCE BLALOCK 50.0 X X 178093 0 11855 ALEX KIEFER 50.0 X 115267 0 9644 JULIE APPLEGATE 50.0 X 106016 0 5623 MATTHEW MAUPIN 50.0 X 103038 0 7305 502414 0 34427 4 false true false SELECT REHABILITATION 550 FRONTAGE RD STE 2415 NORTHFIELD IL 60093 REHAB SERVICES 1125354 THE NICHOLS COMPANY 1412 DELAWARE AVE FORT WAYNE IN 46805 MKTNG & ADVERTISING 683364 MARTIN-RILEY 232 NORTH THIRD STREET SUITE 400 FORT WAYNE IN 46802 ARCHITECT 360944 ENS GROUP INC 8181 W JEFFERSON BLVD FORT WAYNE IN 46804 IT 128478 BKD LLP 200 E MAIN SUITE 700 FORT WAYNE IN 46802 INDEPENDENT AUDITOR 119477 5 198542 56600 47605 255142 RESIDENT SERVICES - PRIVATE PAY 621610 5123064 5123064 FOSTER GRANDPARENT PROGRAM 621610 377471 377471 MEDICARE/MEDICAID PAYMENTS 621610 10386485 10386485 MANAGEMENT FEE INCOME 621610 1981850 1981850 17868870 1668 1668 0 0 12997 3234 9763 9763 9763 638327 -638327 -638327 -638327 0 0 0 0 17497116 17230543 11431 0 200 200 0 0 536841 110343 426498 0 9883330 9282015 601315 57299 49290 8009 890097 811995 78102 782244 695499 86745 0 54125 5653 48472 123316 1627 121689 0 0 103 103 2032402 1789828 242574 252805 94270 158535 369228 353849 15379 288214 257115 31099 0 1042903 1034682 8221 51731 26881 24850 0 0 264484 248785 15699 0 1400128 1280002 120126 238227 225471 12756 0 FOSTER GRANDPARENT PROGRAM 221328 221328 TRAINING, DUES & MEMBERSHIPS 87368 51408 35960 FOOD AND DINING SUPPLIES 989977 985356 4621 MEDICAL SUPPLIES 491754 491754 471689 443691 27998 20529793 18461042 2068751 0 2867 3397 374464 291933 0 0 1627548 771739 0 0 0 0 0 0 48522 83370 338440 227536 50423332 27223756 15529643 23199576 66046 50961 0 0 0 0 0 0 21170 12975 18008700 24641487 2199154 2688316 0 0 0 0 0 0 0 0 0 0 6905232 13562448 0 0 1705615 4224701 10810001 20475465 X 7198699 4166022 0 0 0 0 7198699 4166022 18008700 24641487 -3032677 X false true true X false X 569945 741339 393981 210494 255142 2170901 20093530 20501886 20652242 15887020 17868870 95003548 20663475 21243225 21046223 16097514 18124012 97174449 350000 150000 500000 1981850 1981850 350000 150000 1981850 2481850 94692599 67427 124264 20353 22184 14665 248893 67427 124264 20353 22184 14665 248893 20730902 21367489 21066576 16119698 18138677 97423342 0.97197 0.98455 0.00256 0.00457 X false false 1813148 163135 -206394 1769889 1370623 1370623 41959336 21912484 20046852 5518927 4503066 1015861 1574446 808206 766240 23199576 0 ADVANCE DEPOSITS 1730606 INTERCOMPANY PAYABLE 2494095 4224701 17497116 20529793 -3032677 -3032677 17500350 3234 3234 17497116 17497116 20533027 3234 3234 20529793 20529793 ASC 740 FOOTNOTE Management has evaluated their income tax positions under the guidance included in ASC 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements. RECONCILIATION TO FINANCIAL STATEMENTS PART XII & XIII LINE 2D 3,234 RENTAL EXPENSES ENDOWMENT FUNDS PART V LINE 4 THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS AND OTHER ITEMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED ENDOWMENT FUNDS THE ORGANIZATION MUST HOLD IN PERPETUITY OR FOR DONOR-SPECIFIED PERIODS. ASSETS ARE AVAILABLE FOR HEALTH CARE SERVICES. DURING 2010, THE ASSETS OF THE ENDOWMENT FUND WERE TRANSFERRED TO LHI FOUNDATION INC, A RELATED ORGANIZATION. X true true X X X X X false false false false false false false false false BRUCE BLALOCK 178093 0 0 0 0 0 5857 0 5998 0 189948 0 0 0 PART I LINE 1A: LUTHERAN LIFE VILLAGES (LLV) PURCHASED A SINGLE MEMBERSHIP FOR A PRIVATE GOLF COURSE IN THE NAME OF THE CEO. MEMBERSHIP ALLOWED FOR FREE-DISCOUNTED USE OF CLUB FACILITIES FOR MEETINGS/BANQUETS HELD BY THE ORGANIZATION. EXPENSES INCURRED ON THE MEMBERSHIP ACCOUNT MET THE REQUIREMENTS OF THE CORPORATE EXPENSE REIMBURSEMENT POLICY. LINE 6A: THE CEO WAS COMPENSATED FOR PERFORMANCE RELATED TO NET EARNINGS TOGETHER WITH OTHER PERFORMANCE MEASURES BASED UPON A PRE-APPROVED PLAN PRESENTED AND RECOMMENDED BY THE COMPENSATION COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. VICTOR MARTIN BOARD MEMBER 360944 CONSTRUCTION false NATE FINK BOARD MEMBER 7439865 CONSTRUCTION false SCHEDULE L PART IV Victor Martin, Principal for Martin-Riley and Board member of Lutheran Life Villages, is the Architect for the SNF project located on Coldwater Road and has also been hired for preliminary drawings related to additional development for Lutheran Life Villages. The appraisals obtained for the projects' financing attributed 10% of the project cost to soft costs including primarily architectural expenses. The proposal from Martin-Riley was very competitive to this standard rate used in the project appraisal. Martin-Riley has completed other projects for Lutheran Life Villages, most recently in 2006 the Children's Village on the Anthony Campus. Martin-Riley continues to be a firm supporter of the mission of Lutheran Life Villages through their generous support of professional services at very competitive rates. NATE FINK IS VICE PRESIDENT OF HAGERMAN INC AND BOARD MEMBER OF LUTHERAN LIFE VILLAGES. HAGERMAN INC CONSTRUCTED THE SNF PROJECT LOCATED ON COLDWATER ROAD.THE BID FROM HAGERMAN INC FOR CONSTRUCTION OF THE BUILDING WAS IN LINE WITH STANDARD COST OF CONSTRUCTION FOR SKILLED NURSING IN OUR GEOGRAPHIC REGION. HAGERMAN INC HAS COMPLETED OTHER PROJECTS FOR LUTHERAN LIFE VILLAGES, MOST RECENTLY IN 2006 THE CHILDREN'S VILLAGE ON THE ANTHONY CAMPUS. HAGERMAN INC CONTINUES TO BE A FIRM SUPPORTER OF THE MISSION OF LUTHERAN LIFE VILLAGES THROUGH THEIR GENEROUS SUPPORT OF CONSTRUCTION SERVICES AT VERY COMPETITIVE RATES. X MEALS 0 47605 MARKET VALUE false true false PART III QUESTION 3 PROGRAM SERVICES RELATED TO SKILLED NURSING AND ASSISTED LIVING ARE PROVIDED IN THE SAME MANNER AND ON THE SAME CAMPUSES AS HAS BEEN PROVIDED SINCE INCEPTION. IN 2012, A THIRD SKILLED NURSING OPERATION WAS CONSTRUCTED AND OPENED EXPANDING OUR PROGRAM SERVICES FOR OUR EXEMPT PURPOSE. ALSO DURING 2012, THE ORGANIZATION ENTERED INTO AN AGREEMENT WITH A LOCAL HEALTHCARE PROVIDER TO SUPPLEMENT FUNDING FOR CERTAIN PROGRAMS. THIS FUNDING ENHANCES THE ORGANIZATION'S ABILITY TO PROVIDE PROGRAM SERVICES ACCORDING TO ITS EXEMPT PURPOSE. PART VI QUESTION 7A: THE MEMBERSHIP OF LUTHERAN HOMES INC CONSISTS OF DELEGATES ELECTED OR APPOINTED BY VOTING MEMBERS OF THE AFFILIATED LUTHERAN CHURCHES WITHIN NORTHEAST INDIANA. THE ORGANIZATION IS COMPOSED OF DELEGATES FROM 61 LUTHERAN CONGREGATIONS WHO ELECT THE BOARD OF DIRECTORS. PART VI QUESTION 7B: THE MEMBER DELEGATES FINALIZE APPROVAL ON SECTIONS OF THE BY-LAWS INCLUDING INTENT TO BE AFFILIATED, DISSOLUTION, BOARD MEMBERSHIP, AND OTHER CHANGES IN ORGANIZATIONAL STRUCTURE AND FUNCTIONS. PART VI QUESTION 11A: THE FORM 990 AND RELATED SCHEDULES ARE REVIEWED IN DETAIL BY THE CONTROLLER, CEO AND AN INDEPENDENT CPA FIRM. THE FORM 990 IS ALSO REVIEWED BY THE BOARD PRIOR TO SUBMISSION TO THE IRS. PART VI QUESTION 12C: AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE IS PROVIDED TO OFFICERS, DIRECTORS, KEY EMPLOYEES AND OTHER INTERESTED PERSONS. THE RESPONSES TO THE QUESTIONNAIRES ARE REVIEWED BY MANAGEMENT. ANY CONFLICTS DISCLOSED ARE DEALT WITH AT THE BOARD'S DISCRETION WHICH INCLUDES RECUSAL FROM VOTING ON MATTERS RELATED TO THE CONFLICT. PART VI QUESTION 15A: EXECUTIVE COMPENSATION IS REVIEWED ANNUALLY BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. IN 2012 THE BOARD USED A COMPENSATION SURVEY/STUDY TO DETERMINE COMPENSATION. THE BOARD DOES THE FINAL REVIEW. PART VI QUESTION 19: GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. LHI FOUNDATION 6701 S ANTHONY BLVD FORT WAYNE IN 46816 272228658 FUNDRAISING IN 501(C)(3) 7 LHI true LUTHERAN HOMES INC WORKERS COMP TRUST 6701 SOUTH ANTHONY BOULEVARD FORT WAYNE IN 46816 351871504 VEBA TRUST IN 501(C)(3) 11A LHI true LUTHERAN LIFE VILLAGES HOME HEALTHCARE 6701 S ANTHONY BLVD FORT WAYNE IN 46816 274640248 CHARITY IN 501(C)(3) 509(A)(2) LHI true false false true false false false false false false false false true true true false false false false LHI FOUNDATION N 101044 FMV PART V TIM IMLER IS THE EXECUTIVE DIRECTOR OF THE FOUNDATION. HIS WAGES ARE CHARGED TO THE FOUNDATION. TIM IS PART OF THE EXECUTIVE TEAM FOR THE ORGANIZATION AND PARTICIPATES IN MEETINGS AND DECISION ACTIVITIES AS NECESSARY.