2013-11-12T12:12:28-06:00 2012-12-31 GRANT THORNTON LLP 175 W JACKSON BLVD STE 2000 CHICAGO IL 60604 990 2012-01-01 362233542 Mather LifeWays % CAROL SUSSENBACH MATH 8474927500 1603 Orrington Avenue Suite 1800 Evanston IL 60201 MARY G LEARY 8474927500 2013-11-12 true JULIE A DEE 3128560200 2012 2016-03-07 17:11:31Z Mary G Leary 1603 Orrington Ave Suite 1800 Evanston IL 60201 46382129 false X www.matherlifeways.com X 1941 IL Mather LifeWays is a leading not-for-profit provider of senior living communities, community programs, research, and education that enhance the lives of older adults by creating ways to age well. 3 2 516 208 8805 -12 10110149 15996029 28847397 30102791 149424 149424 200950 133885 39307920 46382129 0 0 0 0 25259995 27672144 0 0 1973 24402383 24873948 49662378 52546092 -10354458 -6163963 220400012 221041249 220642536 228684206 -242524 -7642957 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 36163835 0 29210916 Mather LifeWays continuing care retirement communities provide older adults with living accommodations, services and care. 2785678 0 572385 Mather LifeWays, via Mather LifeWays Community Initiatives, provides community based services for older adults in the Chicago area. 1510727 0 319490 Mather LifeWays, via Mather LifeWays Institute on Aging, provides research and education to improve the lives of older adults. 40460240 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 true true false false true true true true false false true 152 0 516 true true true 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 0.3 4.4 X 0 0 0 Mary G Leary 50.0 10.4 X X 939383 0 295849 Victoria J Herget 0.1 2.1 X 0 0 0 Caren Jeff L Reed 0.1 2.2 X 0 0 0 Carol Sussenbach 35.0 15.4 X 356824 0 176035 Carla Windhorst 49.5 0.5 X 248892 0 25668 Julie Riggs 50.0 0.0 X 87727 0 37210 Joseph Zajdel 50.0 0.0 X 335448 0 158985 David Kane 50.0 0.0 X 286580 0 28753 Sara McVey 50.0 0.0 X 263338 0 16074 Linda Hollinger-Smith 50.0 0.0 X 253948 0 69990 Katherine Brod 50.0 0.0 X 235041 0 19695 Mary Sullivan 50.0 0.0 X 233115 0 78867 Christopher Manella 50.0 0.0 X 220614 0 66268 3460910 0 973394 29 false true false Power Construction Company 2360 N Palmer Drive SCHAUMBURG IL 60173 Contractor 10376134 Equilibrium IT Solutions Inc 5080 N Elston Avenue CHICAGO IL 60630 Consultants 244568 Plan B 116 W Illinois Street 2W CHICAGO IL 60654 Marketing 228453 Solomon Cordwell Buenz Associates 625 N Michigan Avenue CHICAGO IL 60611 Architect 218089 Grant Thornton LLP 175 W Jackson Boulevard 20th floo CHICAGO IL 60604 Accountant 215069 7 67455 15539696 58286 330592 45000 15996029 CONTRACTED SERVICES 623000 13691888 13691888 MONTHLY SERVICE FEE 623000 5246093 5246093 LEASE REVENUE 623000 5232974 5232974 MANAGEMENT FEE 623000 4129967 4129967 AMORTIZATION OF DEFERRED ENTRANCE FEES 623000 335369 335369 1466500 1375373 8805 82322 30102791 149424 149424 0 0 133885 133885 0 133885 133885 0 0 0 0 0 46382129 30011664 8805 365631 0 0 0 0 2857269 471915 2384802 552 0 18682908 13568859 5113869 180 1352227 879398 472829 3183607 2756902 426705 1596133 1038018 558115 0 205621 205621 134880 134880 0 0 0 0 517207 517207 514598 210594 302763 1241 211443 84023 127420 0 1800650 1056863 743787 360247 33772 326475 0 89122 5226 83896 6724680 6724680 0 8280783 8043669 237114 101367 101367 NURSING MEDICAL SERVICES 2227219 2227219 CONTRACTED SERVICES 998760 422874 575886 RESIDENT PROGRAM SERVICES 1206798 1112114 94684 FOOD 498659 498659 1001914 706881 295033 52546092 40460240 12083879 1973 0 0 1079631 1427989 0 0 1000458 1444048 0 0 0 0 0 0 0 0 503564 436472 209995787 34087091 174351204 175908696 0 0 0 0 43465155 41824044 0 0 0 0 220400012 221041249 18066091 14503886 0 0 0 0 0 0 0 0 0 0 45048141 0 0 0 157528304 214180320 220642536 228684206 X -242524 -7642957 0 0 0 0 -242524 -7642957 220400012 221041249 X -6163963 -1236470 X false true X true false X 16925057 17600862 13885789 10110149 15996029 74517886 0 0 16925057 17600862 13885789 10110149 15996029 74517886 66187441 8330445 1135 50152 345826 350374 283309 1030796 0 78477 14638 0 0 0 93115 75641797 145332893 0.11013 0.11158 X Mather LifeWays meets the facts and circumstances test by soliciting and receiving government grants for its operations and by soliciting contributions from the public. The governing board of Mather LifeWays is an independent board of directors that represents the public interests and ensures the organization provides facilities and services for the general public on a continuing basis through community programs and senior living residences. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6797739 6797739 189512272 25574361 163937911 2896740 2374942 521798 3883226 2403323 1479903 6905810 3734465 3171345 175908696 THE MATHER - LINE OF CREDIT 20562575 F HEALTH CARE - LINE OF CREDIT 16181451 F INVESTMENTS - LINE OF CREDIT 5080018 F 41824044 0 THE MATHER - LINE OF CREDIT 169838080 MATHER FOUNDATION - LINE OF CREDIT 28207497 REFUNDABLE ENTRANCE FEES 7328578 OBLIGATION FOR FUTURE SERVICES 4011818 MATHER FOUNDATION - LINE OF CREDIT 3630829 DEFERRED ENTRANCE FEES 1163518 214180320 X FIN 48 (ASC 740) Footnote Form 990, Schedule D, Part X, Line 2 Mather LifeWays; Mather Foundation; Mather Healthcare, Inc.; Mather Investments, NFP; Mather Possibilities; and The Mather have received determination letters from the Internal Revenue Service indicating that they are exempt from federal income taxes, except for taxes pertaining to unrelated business income, under Section 501(c)(3) of the Internal Revenue Code. As required by uncertain tax position guidance, the benefit from a tax position is only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. The entities of Mather LifeWays applied the uncertain tax position guidance to all tax positions for which the statute of limitations remained open. Taxation regulations within each jurisdiction are subject to the interpretation of the related tax laws and regulations and require significant judgment to apply. Tax years open to examination by tax authorities under federal statute of limitations include calendar years 2009, 2010, 2011 and 2012. 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 566993 0 359988 0 12402 0 265215 0 30634 0 1235232 0 63463 0 Carol Sussenbach 222506 0 103535 0 30783 0 147620 0 28415 0 532859 0 48393 0 Carla Windhorst 133005 0 73000 0 42887 0 8398 0 17270 0 274560 0 0 0 Joseph Zajdel 204285 0 124170 0 6993 0 124100 0 34885 0 494433 0 23285 0 David Kane 214478 0 70000 0 2102 0 17500 0 11253 0 315333 0 0 0 Sara McVey 171033 0 60000 0 32305 0 9363 0 6711 0 279412 0 0 0 Linda Hollinger-Smith 186878 0 62500 0 4570 0 44350 0 25640 0 323938 0 0 0 Katherine Brod 197941 0 35000 0 2100 0 0 0 19695 0 254736 0 0 0 Mary Sullivan 166491 0 59000 0 7624 0 45525 0 33342 0 311982 0 0 0 Christopher Manella 159158 0 58000 0 3456 0 30718 0 35550 0 286882 0 0 0 Supplemental Nonqualified Retirement Plan Form 990, Schedule J, Part I, Line 4b Mary G. Leary, Carol Sussenbach, and Carla Windhorst are participants in Mather LifeWays' 457(f) plans. Distributions of $0, $9,115.37, and $5,594.74, respectively, were paid out in 2012. Non-Fixed Payments Form 990, Schedule J, Part I, Line 7 Bonus program based on goal achievement and includes a discretionary portion. X 1 45000 Appraisal false false false Number of Contributions or Items Contributed Form 990, Schedule M, Part I, Column (b) The organization is reporting the number of contributions received. Members or Stockholders Form 990, Part VI, Line 6 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. Members or Stockholders Who May Elect Form 990, Part VI, Line 7a 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. Decisions Subject to Approval Form 990, Part VI, Line 7b 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 Review Process Form 990, Part VI, Line 11b 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. Conflict of Interest Policy Monitoring & Enforcement Form 990, Part VI, Line 12c Annually all board members, officers and senior staff must disclose any interests that could give rise to conflicts. Any conflicts are referred to the Chairman of the Board of Directors, who takes appropriate action, including sharing the questionnaires with the full Board when necessary. Process for Determining Compensation Form 990, Part VI, Line 15a 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 are documented and reviewed with the full Board. How Documents are Made Available to the Public Form 990, Part VI, Line 19 The organization's articles of incorporation, bylaws, conflict of interest policy, and audited financial statements are available upon request. Other Changes in Net Assets or Fund Balances Form 990, Part XI, Line 9 Changes in Future Service Obligation 642,154. FASB 158 Pension Underfunding -1,895,002. Miscellaneous 16,378. ----------- Total -1,236,470. Mather L Comm Initiative LLC 1603 Orrington Ave Suite 1800 Evanston IL 60201 201276611 Community Ini IL 685670 126874 Mather Life Mather L Inst On Aging LLC 1603 Orrington Ave Suite 1800 Evanston IL 60201 201276530 Aging Researc IL 376000 83890 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 Georgian Affiliate LLC 1603 Orrington Ave Suite 1800 Evanston IL 60201 201277064 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 Senior Living 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 true false false false false false true false false The Mather a 5232974 Cost Mather Health Care Inc a 149424 Cost Mather Investments NFP c 840931 Cost The Mather d 20562575 Cost Mather Health Care Inc d 16181451 Cost Mather Investments NFP d 5080018 Cost The Mather e 169838080 Cost The Mather e 98735 Cost Mather Health Care Inc q 1301297 Cost Mather Investments NFP q 1061872 Cost The Mather q 706261 Cost