2026-05-12T15:42:35-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 2021 SPRING ROAD SUITE 200 OAK BROOK IL 60523 990 2024-07-01 202117469 LUTHER OAKS INC LUTH 8473687300 601 LUTZ ROAD BLOOMINGTON IL 61704 DAN NOONAN CHIEF FINANCIAL OFFICER 8473687365 2026-05-12 1 0 CHRIS MANDERFIELD P01238973 6305738600 2026-05-12 2024 2025-03-06 01:10:19Z SLOAN BENTLEY 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 12989734 0 X WWW.LUTHERANLIFECOMMUNITIES.ORG X 2004 IL SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENT. EMPOWERING VIBRANT GRACE FILLED LIVING ACROSS ALL GENERATIONS. PROVIDING RESIDENTIAL AND HEALTH CARE SERVICES TO SENIORS INCLUDING BENEVOLENT CARE TO THOSE WHO HAVE EXHAUSTED THEIR FINANCIAL FUNDS. 3 1 147 1 0 0 38905 8198 12820723 12908054 112945 73482 0 0 12972573 12989734 0 0 0 0 5341981 5584213 0 0 0 7732518 8834416 13074499 14418629 -101926 -1428895 30982795 32914392 46926751 50126257 -15943956 -17211865 X EMPOWERING VIBRANT GRACE FILLED LIVING ACROSS ALL GENERATIONS. PROVIDING RESIDENTIAL AND HEALTH CARE SERVICES TO SENIORS INCLUDING BENEVOLENT CARE TO THOSE WHO HAVE EXHAUSTED THEIR FINANCIAL FUNDS. BENEVOLENT CARE IS PARTIALLY FUNDED BY AMOUNTS RECEIVED FROM AN AFFILIATE, LUTHERAN LIFE COMMUNITIES FOUNDATION. 0 0 12199894 12908054 DEVELOPMENT AND OPERATION OF 90 INDEPENDENT LIVING UNITS, 57 ASSISTED LIVING UNITS, AND 19 SKILLED NURSING UNITS FOR SENIORS. PROVIDING RESIDENTIAL AND HEALTH CARE SERVICES TO SENIORS INCLUDING BENEVOLENT CARE TO THOSE WHO HAVE EXHAUSTED THEIR FUNDS. 12199894 1 0 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 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 1 32 0 147 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 1 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X LUTHERAN LIFE MINISTRIES 8473687365 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 MICHAEL RENETZKY CHAIR 0.30 3.70 X X 0 0 0 M SLOAN BENTLEY PRESIDENT & CEO-VICE CHAIR 2.00 35.50 X X 0 733721 16211 AMY LACROIX SECRETARY 2.00 35.50 X X 0 512312 14044 ERIC TEAGUE SALES MANAGER 37.50 X 113698 0 6423 113698 1246033 36678 1 0 1 0 THOMAS CUISINE 700 EAST FRANKLIN ROAD MERIDIAN ID 83642 FOOD SERVICES 1991206 RMS PAINTING & REMODELING 14051 PRAIRIE COMMERCIAL PARK BLOOMINGTON IL 61705 CONSTRUCTION 544301 SELECT REHABILITATION PO BOX 71985 CHICAGO IL 60694 REHABILITATION SERVICES 274573 CONSTRUCTION MANAGEMENT ASSOCIATES 10 WYNDHAM COURT OAK BROOK IL 60523 CONSTRUCTION 249120 SQUIRE PATTON BOGGS LLP 100 KEY TOWER CLEVELAND OH 44114 LEGAL SERVICES 106981 5 8198 8198 RESIDENT SERVICES REVENUE 623000 12489347 12489347 AMORTIZATION OF ENTRANCE FEE REVE 623000 371791 371791 MISCELLANEOUS OPERATING REVENUE 623000 46916 46916 12908054 73482 73482 12989734 12908054 0 73482 X 4826499 4343849 482650 5184 4666 518 495407 445866 49541 257123 231411 25712 638293 593612 44681 41257 18566 22691 14543 6544 7999 1950430 755827 1194603 513357 492823 20534 6158 6096 62 247746 240314 7432 477438 372402 105036 40744 31780 8964 -215 -168 -47 1273528 1260793 12735 1609682 1561392 48290 169814 169814 DIETARY 562758 562758 THERAPY AND ANCILLARIES 437370 437370 PROPERTY TAXES 258748 201823 56925 SUPPLIES 246411 192201 54210 346354 270155 76199 14418629 12199894 2218735 0 55901 2016229 1081290 52978 38359 19638 314638 315916 45140771 20977730 24464309 24163041 1326345 847479 3701953 5499111 30982795 32914392 1447292 2229548 523445 2593363 29017379 29671693 15157948 15386877 780453 234 244776 46926751 50126257 X -15943956 -17211865 -15943956 -17211865 30982795 32914392 -1428895 160986 0 X X 0 0 0 X 332926 149193 207180 38905 8198 736402 10096270 10815144 11271745 12820723 12908054 57911936 10429196 10964337 11478925 12859628 12916252 58648338 0 0 0 58648338 49834 37260 90563 112945 73482 364084 49834 37260 90563 112945 73482 364084 2593 7798 10391 10481623 11009395 11569488 12972573 12989734 59022813 0.99370 0.99170 0.00620 0.00810 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 2,593. 2021 AMOUNT: $ 7,798. 0 1 X 74019 74019 38163398 20022253 18141145 5225994 898967 4327027 1677360 56510 1620850 24163041 TRUSTEE HELD FUNDS 907200 RESTRICTED CASH 4591911 5499111 DUE TO AFFILIATES 244776 244776 X PART IV, LINE 2B: ESCROW AND CUSTODIAL LIABILITIES REPRESENT REFUNDABLE RESIDENT ENTRANCE FEES, RESERVATION DEPOSITS, GARAGE DEPOSITS, AND SECURITY DEPOSITS. PART X, LINE 2: THE CORPORATIONS QUALIFY AS NOT-FOR-PROFIT ORGANIZATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (CODE) AND ARE EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE CORPORATIONS HAVE ADOPTED ASC SUBTOPIC 740-10, INCOME TAXES - OVERALL. ASC SUBTOPIC 740-10 ADDRESSES THE DETERMINATION OF HOW TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. UNDER ASC SUBTOPIC 740-10, THE CORPORATIONS MUST RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. ASC SUBTOPIC 740-10 ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST, AND PENALTIES ON INCOME TAXES, ACCOUNTING IN INTERIM PERIODS AND REQUIRES INCREASED DISCLOSURES. THE CORPORATIONS DO NOT HAVE AN ASSET OR LIABILITY FOR UNRECOGNIZED TAX BENEFITS. X 1 1 X X X X 0 0 0 0 0 0 0 1 0 M SLOAN BENTLEY PRESIDENT & CEO-VICE CHAIR 0 339721 0 352000 0 42000 0 10846 0 5365 0 749932 0 0 AMY LACROIX SECRETARY 0 191312 0 321000 0 0 0 6191 0 7853 0 526356 0 0 PART I, LINE 1A THE PRESIDENT AND CEO IS PROVIDED WITH A HOUSING ALLOWANCE WHICH TOTALED $42,000 FOR CALENDAR YEAR 2024, AND WAS INCLUDED WITHIN TAXABLE COMPENSATION. PART I, LINE 1B THE HOUSING ALLOWANCE IS INCORPORATED INTO THE EMPLOYMENT AGREEMENT WITH THE CEO. PART I, LINE 3 COMPENSATION IS DETERMINED WITH THE HELP OF AN INDEPENDENT COMPENSATION CONSULTANT AND THE COMPENSATION COMMITTEE OF THE BOARD OF ITS PARENT LUTHERAN LIFE MINISTRIES. ULTIMATE APPROVAL FOR THE COMPENSATION AMOUNT FOR THE CEO RESTS WITH THE BOARD OF LUTHERAN LIFE MINISTRIES. THE BOARD PROVIDES COUNSEL TO THE CEO FOR THE COMPENSATION OF ANY OFFICERS AND KEY EMPLOYEES. PART I, LINE 7 THE ORGANIZATION AWARDED DISCRETIONARY BONUSES AS SHOWN IN SCHEDULE J, PART II, COLUMN (B)(II). A ILLINOIS FINANCE AUTHORITY 861091967 45204E6F0 2019-12-12 29984702 REFINANCE PREVIOUS BONDS AND FUND FUTURE CAPITAL EXPENDITURES 0 0 0 A 562110 29984702 1905908 497758 1837712 25743324 2019 1 0 1 1 A 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION UTILIZES THE SERVICES OF LUTHERAN LIFE COMMUNITIES, AN AFFILIATE UNDER COMMON CONTROL, TO PROVIDE MANAGEMENT SERVICES. CERTAIN COMPENSATED EMPLOYEES OF LUTHERAN LIFE COMMUNITIES, AS SHOWN ON PART VII, SECTION A, ARE APOINTED TO SERVE ON THE BOARD OF DIRECTORS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 LUTHERAN LIFE MINISTRIES IS THE SOLE CORPORATE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD IS APPOINTED BY THE SOLE CORPORATE MEMBER, LUTHERAN LIFE MINISTRIES. FORM 990, PART VI, SECTION A, LINE 7B SOME DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO THE APPROVAL OF THE SOLE CORPORATE MEMBER, LUTHERAN LIFE MINISTRIES. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION REVIEWS THE TAX RETURN WITH THE AUDIT COMMITTEE OF ITS PARENT, LUTHERAN LIFE MINISTRIES, TO REPORT TO THE BOARD OF LUTHERAN LIFE MINISTRIES, WHICH PROVIDES FINAL APPROVAL OF THE TAX RETURNS OF ALL SUBSIDIARIES. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY REQUIRES BOARD MEMBERS, DIRECTORS, OFFICERS, AND KEY EMPLOYEES TO DISCLOSE TO THE BOARD OF DIRECTORS WHEN A CONFLICT MAY EXIST. THE POLICY AND COMPLIANCE WITH THIS POLICY ARE REVIEWED ANNUALLY BY THE AUDIT COMMITTEE OF ITS PARENT LUTHERAN LIFE MINISTRIES. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED WITH THE HELP OF AN INDEPENDENT COMPENSATION CONSULTANT AND THE COMPENSATION COMMITTEE OF THE BOARD OF ITS PARENT LUTHERAN LIFE MINISTRIES. ULTIMATE APPROVAL FOR THE COMPENSATION AMOUNT FOR THE CEO RESTS WITH THE BOARD OF LUTHERAN LIFE MINISTRIES. THE BOARD PROVIDES COUNSEL TO THE CEO FOR THE COMPENSATION OF ANY OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S TAX RETURN, FINANCIAL STATEMENTS, AND POLICIES ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G AGENCY: PROGRAM SERVICE EXPENSES 60,152. MANAGEMENT AND GENERAL EXPENSES 6,684. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 66,836. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 695,675. MANAGEMENT AND GENERAL EXPENSES 77,297. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 772,972. BANKRUPCY FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,110,622. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,110,622. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. LUTHERAN HOME FOR THE AGED INC 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 362192824 HEALTH CARE AND HOUSING FOR SENIORS IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 LUTHERAN HOME AND SERVICES FOR THE AGED INC 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 363375902 HOUSING AND SERVICES FOR SENIORS IL 501(C)(3) 509(A)(3) LUTHERAN LIFE MINISTRIES 0 LUTHERAN COMMUNITY SERVICES FOR THE AGED INC 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 363365609 IMPROVE QUALITY OF LIFE FOR SENIORS IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 LUTHERAN FOUNDATION FOR THE AGED INC 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 363365615 SUPPORTS THE WORK PROVIDED IN THE LUTHERAN HOME AND SERVICES SYSTEM IL 501(C)(3) 170(B)(1)(A)(VI) LUTHERAN LIFE MINISTRIES 0 WITTENBERG LUTHERAN VILLAGE INC 1200 E LUTHER DRIVE CROWN POINT IN 46307 351299499 LONG-TERM HEALTH CARE FACILITY IN 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 WITTENBERG LUTHERAN VILLAGE ENDOWMENT CORPORATION 1200 E LUTHER DRIVE CROWN POINT IN 46307 351472245 LONG-TERM HEALTH CARE FACILITY IN 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 LUTHERAN LIFE MINISTRIES 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 203426654 DEVELOP NEW SERVICES FOR SENIORS AND MANAGE SENIOR LIVING FACILITIES IL 501(C)(3) 509(A)(3) N/A 0 PLEASANT VIEW LUTHERAN HOME INC 505 COLLEGE AVENUE OTTAWA IL 61350 362167830 NURSING AND HEALTHCARE CENTER IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 LUTHERAN LIFE COMMUNITIES FOUNDATION 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 363861882 SUPPORTS THE RESIDENTS AND OPERATIONS OF EACH LUTHERAN LIFE COMMUNITY IL 501(C)(3) 509(A)(1) LUTHERAN LIFE MINISTRIES 0 LUTHERAN LIFE COMMUNITIES 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 208549333 MANAGEMENT SERVICES IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 ST PAUL'S HOUSE AND HEALTH CARE CENTER 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 362167897 HEALTH CARE AND HOUSING FOR SENIORS IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0