2011-07-15T11:08:07-05:00 2010-12-31 LARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2010-01-01 390981434 UNITED LUTHERAN PROGRAM FOR THE AGING INC UNIT 4144643880 4545 NORTH 92ND STREET MILWAUKEE WI 53225 NANCY PINTER 4144643880 2011-06-29 1 6123764500 2010 2016-02-24 21:20:13Z DAVID J KELLER 4545 NORTH 92ND STREET MILWAUKEE WI 53225 38024057 0 X WWW.LUTHERMANOR.ORG X 1957 WI TO PROVIDE EXCELLENT HOUSING, CARE, AND SERVICES TO OLDER ADULTS. 18 18 850 345 0 0 144397 1221565 36148138 35605203 910331 983737 110263 213552 37313129 38024057 0 0 0 0 22191076 22418144 0 0 177233 14423425 14624001 36614501 37042145 698628 981912 56323876 55678687 36510892 34480221 19812984 21198466 X TO SHARE GOD'S LOVE BY ENRICHING THE LIVES OF OLDER ADULTS THROUGH EXCELLENT HOUSING, CARE & SERVICES. 0 0 20723752 19653990 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. 5379380 6194997 THIS PROGRAM 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. 7721821 7599033 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. 248220 2841593 UNITED LUTHERAN PROGRAM FOR THE AGING, INC. OFFERS ADDITIONAL SERVICES INCLUDING: LUTHER MANOR ADULT DAY CENTER SREVING UP TO 62 PARTICPANTS PER DAY; LUTHER MANOR RIVER OAKS - A 16-UNIT ASSISTED LIVING FACILITY LOCATED IN MEQUON, WISCONSIN; AND AN ADULT DAY CENTER IN GRAFTON, WISCONSIN. 248220 2841593 34073173 1 1 0 0 0 0 0 0 0 1 1 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 27 0 1 850 1 0 0 0 0 0 0 0 0 0 0 X 18 18 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 MILWAUKEE WI 53225 X DEE RAMSEL 1.00 X X 0 0 0 DALE KIRCHNER 1.00 X X 0 0 0 MARILYN LANGE 1.00 X X 0 0 0 JOHN SILSETH 1.00 X X 0 0 0 GEORGE ROTH 1.00 X X 0 0 0 WILLIAM PICKERING 1.00 X X 0 0 0 DAVID ANDERSON 0.50 X 0 0 0 RONALD SONNTAGE 0.50 X 0 0 0 NANCY HERRELL 0.50 X 0 0 0 STEPHEN KNOWLES 0.50 X 0 0 0 MARTIN PANNING 0.50 X 0 0 0 WILLIAM SCHULZ 0.50 X 0 0 0 TERRY WUSSOW 0.50 X 0 0 0 REVEREND HARVEY BERG 0.50 X 0 0 0 KATHLEEN CZARNIAK 0.50 X 0 0 0 JAMES HOFFMAN 0.50 X 0 0 0 PASTOR MERIDITH BEDKER MUSAUS 0.50 X 0 0 0 MARK SABIN 0.50 X 0 0 0 REVEREND DAVID KELLER 40.00 X 134993 0 109433 NANCY PINTER 40.00 X 120608 0 15142 DAVID BEINLICH 40.00 X 117836 0 10764 DAVID SMITH 40.00 X 115634 0 5983 LARRY SWANKE 40.00 X 108167 0 14520 JAMES STROM 40.00 X 105600 0 18975 LUANNE SCHMIDT 40.00 X 93781 0 9652 PETER KWASNIAK 40.00 X 98664 0 14045 GREG BAUER 0.50 X 0 0 0 ROBERT LONG 0.50 X 0 0 0 REVEREND JEROME PETERSEN 0.50 X 0 0 0 JEANNE PROCHNOW 0.50 X 0 0 0 702838 0 174817 6 0 1 0 HEALTHREACH REHABILITATION 17280 W NORTH AVENUE BROOKFIELD WI 53045 THERAPY SERVICES 1293857 PRODUCTIVE BUILDERS PO BOX 821 MENOMONEE FALLS WI 53052 CONSTRUCTION SERVICES 382318 JENS CONSTRUCTION N26W23314 PAUL ROAD PEWAUKEE WI 53288 CONSTRUCTION SERVICES 152271 POBLOCKI PAVING PO BOX 13456 WAUWATOSA WI 53213 PAVING & CURBS 111863 4 684410 537155 1221565 RESIDENT SERVICES 623000 34578655 34578655 FOUNDERS FEES 623990 1026548 1026548 35605203 906875 906875 76862 76862 76862 76862 CAFETERIA INCOME 900099 53573 53573 HOUSEKEEPING 900099 18683 18683 COMMISSARY INCOME 900099 9513 9513 131783 131783 213552 38024057 35605203 0 1197289 508776 508776 17373390 15836141 1409419 127830 700914 508444 187676 4794 2539611 2435546 74458 29607 1295453 1163741 122768 8944 34933 34933 630652 630652 63471 57683 5788 1911913 1533249 378664 46866 26352 20514 54801 54531 270 883234 883234 2639207 2639207 328978 328978 PHARMACEUTICALS 2213041 2213041 DINING FOOD & SUPPLIES 2211127 2211127 UTILITIES 1367775 1367775 ANCILLARIES 1353051 1353051 MISCELLANEOUS EXPENSES 884952 884952 37042145 34073173 2791739 177233 3364398 1960481 175885 1767159 2474148 234693 224152 199516 475636 79240370 50603594 29343051 28636776 14936959 18395071 5691749 2712767 786351 623771 56323876 55678687 3258792 3221098 325805 21696802 20825199 47384 37538 11507914 10070581 36510892 34480221 X 19300516 20863840 512468 334626 19812984 21198466 56323876 55678687 X 981912 403570 X 0 1 1 X 0 X 252549 384727 884378 144397 1221565 2887616 32571326 33929342 35045153 36148138 36289613 173983572 32823875 34314069 35929531 36292535 37511178 176871188 0 0 0 176871188 932080 1047676 973898 937149 906875 4797678 932080 1047676 973898 937149 906875 4797678 124659 120686 127036 111256 104182 587819 33880614 35482431 37030465 37340940 38522235 182256685 0.97050 0.97150 0.02630 0.02510 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 61601687 36865753 24735934 15102281 12144765 2957516 2199905 1593076 606829 28636776 FOUNDERS FEES 10047193 OTHER LONG-TERM LIABILITIES 21999 DUE TO AFFILIATE 1389 10070581 38024057 37042145 981912 403570 403570 1385482 37796131 37034 37034 37759097 264960 264960 38024057 36932775 0 36932775 109370 109370 37042145 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 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 2007 TO 2010 ARE OPEN TO EXAMINATION. PART XII, LINE 2D - OTHER ADJUSTMENTS: NET ASSETS RELEASED FROM RESTRICTIONS 37,034. PART XII, LINE 4B - OTHER ADJUSTMENTS: RESTRICTED CONTRIBUTIONS 155,590. REIMBURSEMENT FROM FOUNDATION 109,370. PART XIII, LINE 4B - OTHER ADJUSTMENTS: REIMBURSEMENT FROM FOUNDATION 109,370. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 REVEREND DAVID KELLER 129021 0 4000 0 1972 0 20000 0 89433 0 244426 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 $1,298 ON HIS BEHALF FOR 2010. WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 391337855 97710BGQ9 2009-04-01 6285000 REFINANCING OF OUTSTANDING BOND & RENOVATION & REMODELING FACILITIES 0 0 0 6285000 119995 1479392 1 0 1 1 0 0 0 0 0 1 1 1 0 0 0 0 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 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 CONGREGATION MEMBERS RATIFY THE ACTIONS OF THE BOARD OF DIRECTORS. 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 THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS 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 KEY OFFICERS OF THE ORGANIZATION WAS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. BOTH PROCESSES WERE MOST RECENTLY DONE DURING 2010. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS OF UNITED LUTHERAN PROGRAM FOR THE AGING, INC. ARE NOT MADE AVAILABLE TO THE PUBLIC. THE ORGANIZATION WILL CONSIDER REQUESTS AND MAKE THE DOCUMENTS AVAILABLE BASED ON FACTS AND CIRCUMSTANCES OF THE REQUEST. 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 OF THE BOARD OF DIRECTORS OF LUTHERAN MANOR FOUNDATION, A RELATED ORGANIZATION. THE MEMBERS THAT ARE ON BOTH BOARDS INCLUDE THE FOLLOWING: MR. DAVID R. ANDERSON; MR. MARTIN H. PANNING; MR. WILLIAM H. SCHULZ; AND MR. JOHN M. SILSETH. PRESIDENT/CEO 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 403,570. 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 11D, III-FI 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 250000 PER REQUEST LUTHER MANOR FOUNDATION INC - RESIDENT SUPPORT C 434410 RESIDENT INCOME VS. MARKET RATE LUTHER MANOR FOUNDATION INC - FUND DEVELOPMENT P 132000 FIXED FEE