2012-08-07T11:40:17-05:00 2011-12-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2011-01-01 390981434 UNITED LUTHERAN PROGRAM FOR THE AGING INC UNIT 4144643880 4545 NORTH 92ND STREET WAUWATOSA WI 53225 NANCY PINTER 4144643880 2012-07-27 1 CORY RUTLEDGE P01329381 6123764500 2011 2016-02-24 21:20:13Z X DAVID J KELLER 4545 NORTH 92ND STREET WAUWATOSA WI 53225 50160620 0 X WWW.LUTHERMANOR.ORG X 1957 WI TO PROVIDE EXCELLENT HOUSING, CARE, AND SERVICES TO OLDER ADULTS. 17 17 830 345 0 0 1221565 937797 35605203 36276909 983737 1047172 213552 111711 38024057 38373589 0 0 0 0 22418144 22494239 0 0 218590 14624001 14539264 37042145 37033503 981912 1340086 55678687 55665516 34480221 33607396 21198466 22058120 X TO SHARE GOD'S LOVE BY ENRICHING THE LIVES OF OLDER ADULTS THROUGH EXCELLENT HOUSING, CARE & SERVICES. 0 0 19319603 0 20610069 LUTHER MANOR HEALTH CARE CENTER PROVIDES SKILLED NURSING CARE AND SERVICE FOR FRAIL ELDERLY. WITHIN THE HEALTH CARE CENTER IS A DEDICATED 27 UNIT REHABILITATION CENTER. THE FACILITY IS LICENSED FOR PARTICIPATION IN BOTH MEDICARE AND MEDICAID. 6770351 0 7222581 THE LUTHER MANOR TERRACE (LMT) PROVIDES SAFE AND SUPPORTIVE INDEPENDENT LIVING HOUSING AND SERVICES FOR OLDER ADULTS. APARTMENT RESIDENTS OFTEN CHOOSE THE LMT IN ORDER TO BECOME PART OF A CONTINUING CARE RETIREMENT COMMUNITY (CCRC) SETTING. THE LMT SERVICES AND AMENITIES INCLUDE LIFE ENRICHMENT OPPORTUNITIES, TRANSPORTATION SERVICES, DINING PROGRAM, SPIRITUAL WELLNESS, FITNESS, HEALTH, ENTERTAINMENT AND CULTURAL PROGRAMS. THE LMT ALSO PROVIDES PERSONAL CARE SERVICES TO RESIDENTS THROUGH THE "RESIDENTIAL CARE APARTMENT COMPLEX (RCAC)" PROGRAM, WHICH HELPS RESIDENTS MAINTAIN INDEPENDENT LIVING. 5787306 0 6173873 THE COURTYARDS AT LUTHER MANOR PROVIDES SUPPORTIVE (ASSISTED) LIVING SERVICES FOR FRAIL ELDERLY WHO RESIDE IN LUTHER MANOR'S LICENSED "COMMUNITY BASED RESIDENTIAL FACILITY (CBRF)" KNOWN AS THE COURTYARD AT LUTHER MANOR. THE COURTYARDS PROGRAM ALSO INCLUDES "MEMORY CARE" SERVICES FOR PERSONS WITH ALZHEIMER'S DISEASE AND OTHER FORMS OF DEMENTIA. 2128229 0 2270386 UNITED LUTHERAN PROGRAM FOR THE AGING, INC. OFFERS ADDITIONAL SERVICES INCLUDING: LUTHER MANOR ADULT DAY CENTER SERVING UP TO 62 PARTICIPANTS PER DAY; LUTHER MANOR RIVER OAKS - A 16-UNIT ASSISTED LIVING FACILITY LOCATED IN MEQUON, WISCONSIN; AND AN ADULT DAY CENTER IN GRAFTON, WISCONSIN; AND HOSPICE SERVICES. 2128229 2270386 34005489 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 36 0 830 1 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X X NANCY PINTER CFO 4144643880 4545 NORTH 92ND STREET WAUWATOSA WI 53225 X DEE RAMSEL 1.00 X X 0 0 0 JOHN SILSETH 1.00 X X 0 0 0 MARILYN LANGE 1.00 X X 0 0 0 GEORGE ROTH 1.00 X X 0 0 0 DALE KIRCHNER 0.50 X X 0 0 0 WILLIAM PICKERING 0.50 X X 0 0 0 DAVID ANDERSON 0.50 X 0 0 0 REVEREND HARVEY BERG 0.50 X 0 0 0 KATHLEEN CZARNIAK 0.50 X 0 0 0 NANCY HERRELL 0.50 X 0 0 0 JAMES HOFFMAN 0.50 X 0 0 0 STEPHEN KNOWLES 0.50 X 0 0 0 REVEREND MERIDITH BEDKER MUSAUS 0.50 X 0 0 0 LARRY NINES 0.50 X 0 0 0 MARTIN PANNING 0.50 X 0 0 0 MARK SABIN 0.50 X 0 0 0 NANCY SCHRAP 0.50 X 0 0 0 WILLIAM SCHULTZ 0.50 X 0 0 0 RONALD SONNTAG 0.50 X 0 0 0 TERRY WUSSOW 0.50 X 0 0 0 REVEREND DAVID KELLER 34.00 X 123550 0 109294 DAVID BEINLICH 40.00 X 125760 0 11100 NANCY PINTER 37.00 X 108825 0 14346 DAVID SMITH 40.00 X 118316 0 6037 LARRY SWANKE 40.00 X 108489 0 10357 JAMES STROM 40.00 X 106144 0 10119 PETER KWASNIAK 55.00 X 103147 0 9969 SABINA BISTA 58.00 X 103093 0 5155 897324 0 176377 9 0 1 0 HEALTHREACH REHABILITATION 17280 W NORTH AVENUE BROOKFIELD WI 53045 THERAPY SERVICES 1242170 PRODUCTIVE BUILDERS PO BOX 821 MENOMONEE FALLS WI 53052 CONSTRUCTION SERVICES 231912 POBLOCKI PAVING PO BOX 13456 WAUWATOSA WI 53213 PAVING & CURBS 175422 3 706333 231464 937797 RESIDENT SERVICES 623000 35408380 35408380 FOUNDERS FEES 623990 868529 868529 36276909 960799 960799 11873404 11787031 86373 86373 86373 CAFETERIA INCOME 900099 52255 52255 HOUSEKEEPING 900099 24953 24953 COMMISSARY INCOME 900099 9484 9484 25019 25019 111711 38373589 36276909 0 1158883 348931 348931 17480091 15712783 1627736 139572 700328 559516 133833 6979 2675842 2351539 301971 22332 1289047 1147974 131176 9897 31906 31906 751713 751713 166522 136536 29986 455940 285935 170005 72590 43554 29036 52195 26817 20878 4500 969445 969445 2624117 2624117 300818 300818 DINING FOOD & SUPPLIES 2135246 2135246 SUPPLIES, MAINT. & PROP 1984202 1964926 13952 5324 PHARMACEUTICALS 1962081 1962081 ANCILLARIES 1650718 1650718 1381771 1381771 37033503 34005489 2809424 218590 1960481 2628904 175885 17849 2474148 3119229 224152 214627 475636 210500 80315614 53158968 28636776 27156646 18395071 20773706 2712767 640806 623771 903249 55678687 55665516 3221098 3895339 325805 289233 20825199 19938947 37538 83054 10070581 9400823 34480221 33607396 X 20863840 21672508 334626 385612 21198466 22058120 55678687 55665516 X 1340086 -480432 X 0 1 1 X 0 X 384727 884378 144397 1221565 937797 3572864 33929342 35045153 36148138 36289613 36276909 177689155 34314069 35929531 36292535 37511178 37214706 181262019 0 0 0 181262019 1047676 973898 937149 906875 960799 4826397 1047676 973898 937149 906875 960799 4826397 120686 127036 111256 104182 111711 574871 35482431 37030465 37340940 38522235 38287216 186663287 0.97110 0.97050 0.02590 0.02630 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: OTHER OPERATING INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 336497 336497 61637074 38646100 22990974 15956426 12849281 3107145 2385617 1663587 722030 27156646 FOUNDERS FEES 9397823 OTHER LONG-TERM LIABILITIES 3000 9400823 38373589 37033503 1340086 -480432 -480432 859654 38318841 5988 5988 38312853 60736 60736 38373589 37033503 0 37033503 0 37033503 PART IV, LINE 2B: RESIDENT FUNDS ARE HELD BY THE ORGANIZATION WHICH RESIDENTS CAN ACCESS IF IN NEED OF ANY AMOUNT OF MONEY IN WHICH THE RESIDENT HAS ENTRUSTED THE ORGANIZATION. THESE FUNDS ARE OFTEN USED FOR MINOR PURCHASES. THIS ASSET IS IN CORRELATION WITH A LIABILITY FOR THE SAME AMOUNT. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE CORPORATION IS A NONPROFIT CORPORATION EXEMPT FROM INCOME TAXES PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CORPORATION IS NOT A PRIVATE FOUNDATION, AND CONTRIBUTIONS TO THE CORPORATION QUALIFY AS CHARITABLE TAX DEDUCTIONS BY THE CONTRIBUTOR. THE CORPORATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THE CORPORATION FILES INFORMATIONAL RETURNS AS A TAX-EXEMPT ORGANIZATION, WHICH ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE INFORMATION RETURNS FOR THE YEARS 2008 TO 2010 ARE OPEN TO EXAMINATION. PART XII, LINE 2D - OTHER ADJUSTMENTS: NET ASSETS RELEASED FROM RESTRICTIONS 5,988. PART XII, LINE 4B - OTHER ADJUSTMENTS: RESTRICTED CONTRIBUTIONS 60,736. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 REVEREND DAVID KELLER 119550 0 4000 0 0 0 20000 0 89294 0 232844 0 0 0 PART I, LINE 1A REVEREND DAVID KELLER RECEIVES A HOUSING ALLOWANCE OF $45,600 WHICH IS INCLUDED IN NON-TAXABLE BENEFITS. THE ORGANIZATION ALSO PAID SOCIAL CLUB DUES OF $223 ON HIS BEHALF FOR 2011. WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 391337855 97710BGQ9 2009-04-01 6285000 REFINANCING OF 1989/2000 BONDS & RENOVATION & REMODELING FACILITIES 0 0 0 695000 6285000 4635000 170607 1479393 2009 0 1 1 1 0 0 0 0 1 1 1 0 0 0 0 X FORM 990, PART VI, SECTION A, LINE 1 THE BOARD OF DIRECTORS SHALL APPOINT FROM AMONG ITS MEMBERS AN EXECUTIVE COMMITTEE OF NOT LESS THAN FIVE MEMBERS. THE CHAIR OF THE BOARD OF DIRECTORS SHALL BE A MEMBER EX OFFICIO OF THE EXECUTIVE COMMITTEE AND SHALL SERVE ITS CHAIR. THE EXECUTIVE COMMITTEE SHALL PERFORM SUCH FUNCTIONS AS THE BOARD OF DIRECTORS FROM TIME TO TIME MAY SPECIFY. IN ADDITION, IN ORDER TO DEAL WITH AN EMERGENCY SITUATION WHEN A MEETING OF THE BOARD OF DIRECTORS CANNOT CONVENIENTLY BE HELD, THE EXECUTIVE COMMITTEE IS AUTHORIZED TO EXERCISE ALL POWERS OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE AFFAIRS OF THE CORPORATION EXCEPT ACTION IN RESPECT TO THE ELECTION OF OFFICERS OR THE FILLING OF VACANCIES IN THE BOARD OF DIRECTORS OR THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 6 THE UNITED LUTHERAN PROGRAM FOR THE AGING, INC. CORPORATION HAS TWO CLASSES OF MEMBERS: CONGREGATIONAL MEMBERS AND AFFILIATE MEMBERS. CONGREGATIONAL MEMBERS CONSIST OF CONGRETIONS OF THE GREATER MILWAUKEE SYNOD OF THE EVANGICAL LUTHERAN CHURCH OF AMERICA THAT FROM TIME TO TIME ARE INVITED AND ELECT TO BECOME CONGREGATIONAL MEMBERS. AFFILIATE MEMBERS OF THE CORPORATION CONSIST OF ALL CORPORATIONS, CONGREGATIONS, ASSOCIATIONS, AND INDIVIDUALS WHO FROM TIME TO TIME ARE INVITED AND ELECT TO BECOME AFFILIATE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A EACH CONGREGATIONAL MEMBER IS ENTITLED TO VOTING RIGHTS AND THE MEMBERS ARE RESPONSIBLE FOR ELECTING ALL 18 MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE BYLAWS MAY BE AMENDED OR REPEALED AND NEW BYLAWS MAY BE ADOPTED EITHER BY A MAJORITY VOTE OF THE CONGREGATIONAL MEMBERS OR BY A TWO-THIRDS MAJORITY VOTE OF THE BOARD OF DIRECTORS. NO BYLAW ADOPTED BY THE CONGREGATIONAL MEMBERS SHALL BE AMENDED OR REPEALED BY THE DIRECTORS UNLESS THE BYLAWS ADOPTED BY THE CONGREGATIONAL MEMBERS SHALL HAVE CONFERRED SUCH AUTHORITY UPON THE DIRECTORS. ANY BYLAW ADOPTED BY THE BOARD OF DIRECTORS SHALL BE SUBJECT TO AMENDMENT OR REPEAL BY THE CONGREGATIONAL MEMBERS AS WELL AS BY THE DIRECTORS. ANY AMENDMENT OR REPEAL OF THE BYLAWS THAT RELATES TO THE CORPORATION'S AFFILIATION WITH THE EVANGELICAL LUTHERAN CHURCH IN AMERICA SHALL BE SUBMITTED TO THE DIVISION FOR CHURCH IN SOCIETY OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA FOR ITS OPINION AS TO WHETHER SUCH AFFILIATION MAY BE AFFECTED BY SUCH AMENDMENT OR APPEAL. AMENDMENTS TO THE ARTICLES OF INCORPORATION MAY BE MADE AT ANY SPECIAL MEETING DULY CALLED FOR THAT PURPOSE OR AT ANY ANNUAL MEETING, PROVIDED THAT A STATEMENT OF THE PROPOSED AMENDMENT IS INCLUDED IN THE NOTICE OF THE MEETING. AN AMENDMENT SHALL BE ADOPTED UPON RECEIVING AT LEAST TWO-THIRDS OF THE VOTES ENTITLED TO BE CAST BY CONGREGATIONAL MEMBERS PRESENT OR REPRESENTED BY PROXY AT SUCH MEETING. FORM 990, PART VI, SECTION B, LINE 11 THE MEMBERS OF THE BOARD OF DIRECTORS OF UNITED LUTHERAN PROGRAM FOR THE AGING, INC. ARE PRESENTED WITH A COPY OF THE FORM 990 AT A BOARD MEETING PRIOR TO THE 990 BEING FILED WITH THE IRS AT WHICH TIME THEY ARE ABLE TO REVIEW THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. ADDITIONALLY, THE POLICY IS REVIEWED ANNUALLY BY THE BOARD. AT BOARD MEETINGS, BOARD MEMBERS REFRAIN FROM VOTING ON MATTERS IN WHICH THEY HAVE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 AN INDEPENDENT FIRM WAS HIRED IN 2010 TO REVIEW THE REASONABLENESS OF THE PRESIDENT'S COMPENSATION USING COMPARABILITY DATA AND TO ALSO EVALUATE HIS PERFORMANCE. THE COMPENSATION OF THE UNITED LUTHERAN PROGRAM FOR THE AGING, INC. PRESIDENT AND OTHER CERTAIN OFFICERS OF THE ORGANIZATION WAS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IN 2011. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS OF UNITED LUTHERAN PROGRAM FOR THE AGING, INC. ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION WILL CONSIDER REQUESTS AND MAKE THE DOCUMENTS AVAILABLE BASED ON FACTS AND CIRCUMSTANCES OF THE REQUEST. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS NOT MADE AVAILABLE TO THE PUBLIC. BOARD OF DIRECTORS OVERLAP WITH RELATED ORGANIZATION FORM 990, PART VII UNITED LUTHERAN PROGRAM FOR THE AGING, INC. HAS MEMBERS INCLUDED ON ITS BOARD OF DIRECTORS THAT ARE ALSO MEMBERS OFTHE BOARD OF DIRECTORS OF LUTHER MANOR FOUNDATION, A RELATED ORGANIZATION. THE MEMBERS THAT ARE ON BOTH BOARDS INCLUDE THE FOLLOWING: MR. JOHN SILSETH, MR. DAVID ANDERSON, MR. MARTIN PANNING, AND MR. WILLIAM SCHULTZ. ALLOCATION OF HOURS FORM 990, PART VII THE PRESIDENT/CEO, MR. DAVID KELLER, DEVOTES APPROXIMATELY 34 HOURS PER WEEK TO UNITED LUTHERAN PROGRAM FOR THE AGING, INC. AND APPROXIMATELY 6 HOURS PER WEEK TO LUTHER MANOR FOUNDATION, A RELATED ORGANIZATION. THE VICE PRESIDENT/CFOR, MS. NANCY PINTER, DEVOTES APPROXIMATELY 37 HOURS PER WEEK TO UNITED LUTHERAN PROGRAM FOR THE AGING, INC. AND APPROXIMATELY 3 HOURS PER WEEK TO LUTHER MANOR FOUNDATION, A RELATED ORGANIZATION. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -480,432. LUTHER MANOR FOUNDATION 4545 NORTH 92ND STREET MILWAUKEE WI 53225 391499823 PROGRAM GRANT TO UNITED LUTHERAN PROGRAM FOR THE AGING, INC. WI 501(C)(3) LINE 7 N/A 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 0 1 0 1 LUTHER MANOR FOUNDATION INC - GRANTS C 150000 PER REQUEST LUTHER MANOR FOUNDATION INC - RESIDENT SUPPORT C 556333 RESIDENT INCOME VS. MARKET RATE LUTHER MANOR FOUNDATION INC - FUND DEVELOPMENT P 132000 FIXED FEE