2023-05-11T20:17:08-05:00 2022-06-30 410746749 CLIFTONLARSONALLEN LLP 1301 WEST 22ND STREET SUITE 1100 OAK BROOK IL 60523 990 2021-07-01 262019353 THE ARLINGTON OF NAPLES ARLI 8477543610 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 DAN NOONAN CFO 8473687365 2023-05-09 1 DAN NOONAN 999009999 CHRIS MANDERFIELD P01238973 6305738600 2023-05-09 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z SLOAN BENTLEY 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 21600974 0 X WWW.LUTHERANLIFECOMMUNITIES.ORG X 2008 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 1 346 1 0 0 768177 58577 22418418 21008652 288652 155230 237530 378515 23712777 21600974 0 0 0 0 10139736 10820821 0 0 0 27402390 22759027 37542126 33579848 -13829349 -11978874 121796918 111315986 298527492 313200965 -176730574 -201884979 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 31509694 21387167 DEVELOPMENT AND OPERATION OF 175 INDEPENDENT LIVING UNITS, 79 ASSISTED LIVING/MEMORY SUPPORT UNITS, AND 44 SKILLED NURSING UNITS FOR SENIORS. PROVIDING RESIDENTIAL AND HEALTH CARE SERVICES TO SENIORS INCLUDING BENEVOLENT CARE TO THOSE WHO HAVE EXHAUSTED THEIR FUNDS. 31509694 1 1 0 0 0 0 0 0 1 0 1 0 0 1 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 1 74 0 346 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 1 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X LUTHERAN LIFE MINISTRIES 8473687365 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 SLOAN BENTLEY VICE CHAIR 2.00 35.50 X X 0 558837 14482 JAMES BUCKMAN TREASURER/SECRETARY 2.00 35.50 X 0 268877 16717 MICHAEL RENETZKY CHAIR 1.00 19.00 X X 0 0 0 JESSICA SHORT EXECUTIVE DIRECTOR 37.50 X 244220 0 3525 BRENT A BAYES SR. DIR. OF SALES & MARKET 37.50 X 171373 0 11701 415593 827714 46425 2 0 1 0 SELECT REHABILITATION PO BOX 71985 CHICAGO IL 606941985 THERAPY SERVICES 802984 COASTAL CARE STAFFING 340 TAMIAMI TRAIL S STE 203 NOKOMIS FL 34275 STAFFING 642455 CHUHAK & TECSON PC 30 S WACKER DRIVE 26TH FLOOR CHICAGO IL 606067413 LEGAL 391574 CRAWFORD LANDSCAPING GROUP LLC 2360 CATABWA STREET NAPLES FL 34120 LANDSCAPING 202686 MEDICAL SOLUTIONS LLC 1010 NORTH 102ND STREET SUITE 300 OMAHA NE 68114 MEDICAL STAFFING 167949 6 58577 58577 RESIDENT SERVICES REVENUE 623000 21008652 21008652 21008652 155230 155230 MISC INCOME 900099 378515 378515 378515 21600974 21387167 0 155230 9130819 8121817 1009002 49559 49559 951071 946581 4490 689372 667973 21399 420000 420000 139631 139631 20752 20752 2011380 2011380 989183 954625 34558 666595 367337 299258 834439 834439 2147860 2147350 510 17761 16481 1280 4129 2640 1489 11349770 11349770 361992 361992 1078985 1078985 FOOD AND DIETARY SUPPLI 871123 871123 MEDICAL SUPPLIES 666592 666592 HOSPITALITY 452434 452434 COVID EXPENSES 298525 298493 32 427876 310123 117753 33579848 31509694 2070154 0 4120838 3226664 770998 691603 383138 438798 668886 784904 123295690 30749007 102971692 92546683 12881366 13627334 121796918 111315986 27995237 38444337 2214729 2000861 138698518 139060510 83475124 87759738 238533 158889 45905351 45776630 298527492 313200965 X -176730574 -201884979 -176730574 -201884979 121796918 111315986 X -11978874 -674974 -12500557 X X 0 1 X 1 0 X 2390 310062 429090 768177 56577 1566296 22723054 23729216 23698516 22418418 21008652 113577856 22725444 24039278 24127606 23186595 21065229 115144152 0 0 0 115144152 246850 329900 288652 155230 1020632 246850 329900 288652 155230 1020632 568648 443185 237530 378515 1627878 22725444 24854776 24900691 23712777 21598974 117792662 0.97750 0.97830 0.00870 0.00790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 17805952 17805952 98108401 24218133 73890268 7198601 6530874 667727 182736 182736 92546683 OTHER RECEIVABLES 8130 HELD BY TRUSTEE UNDER BOND INDENTURE AGREEMENT 13619204 13627334 FUTURE SERVICE OBLIGATION 23576180 DUE TO AFFILIATES 22199610 RESIDENTS' PERSONAL FUNDS LIABILITY 840 45776630 X 20928000 -674974 2000 -672974 21600974 0 21600974 33573076 0 33573076 6772 6772 33579848 PART IV, LINE 2B: THE AMOUNT REPORTED ON FORM 990, PART X, LINE 21 REPRESENTS REFUNDABLE ENTRANCE FEES, RESERVATION DEPOSITS, SECURITY DEPOSITS AND RESIDENT PERSONAL FUND LIABILITIES. 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, EXCEPT THE LLC FOUNDATION, WHICH IS EXEMPT FROM TAXES UNDER SECTION 509(A)(2) 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: NON-OPERATING EXPENSES NETTED WITH REVENUE 2,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON IMPAIRMENT PART XII, LINE 4B - OTHER ADJUSTMENTS: NON-OPERATING EXPENSES NETTED WITH REVENUE 6,772. X X X X 0 0 0 0 0 0 0 0 0 SLOAN BENTLEY VICE CHAIR 0 501236 0 57601 0 0 0 8667 0 5815 0 573319 0 0 JAMES BUCKMAN TREASURER/SECRETARY 0 237993 0 30884 0 0 0 4713 0 12004 0 285594 0 0 JESSICA SHORT EXECUTIVE DIRECTOR 209000 0 33180 0 2040 0 3525 0 0 0 247745 0 0 0 BRENT A BAYES SR. DIR. OF SALES & MARKET 123373 0 48000 0 0 0 2575 0 9126 0 183074 0 0 0 A COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 446004976 194638AC6 2014-01-08 6360000 CONSTRUCTION OF LIVING UNITS AND RELATED COMMON AREAS FOR SENIORS. 0 0 0 B COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 446004976 194638AG7 2014-01-08 3215000 CONSTRUCTION OF LIVING UNITS AND RELATED COMMON AREAS FOR SENIORS. 0 0 0 C COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 446004976 194638AE2 2014-01-08 22040000 CONSTRUCTION OF LIVING UNITS AND RELATED COMMON AREAS FOR SENIORS. 0 0 0 D COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 446004976 194638AF9 2014-01-08 5000000 CONSTRUCTION OF LIVING UNITS AND RELATED COMMON AREAS FOR SENIORS. 0 0 0 A 6360000 522818 519774 127200 5190208 2016 0 0 1 1 B 3215000 264286 262747 64300 2623667 2016 0 0 1 1 C 22040000 1765480 1755188 429533 17526466 2016 0 0 1 1 D 5000000 405612 403249 98684 4026655 2016 0 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 D 0 0 0 0 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 0 0 1 0 0 0 0 1 D 0 0 0 1 0 0 0 0 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 01/08/2019 ISSUER NAME: COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 01/08/2019 ISSUER NAME: COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 01/08/2019 ISSUER NAME: COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 01/08/2019 ISSUER NAME: COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 01/08/2019 ISSUER NAME: COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 01/08/2019 ISSUER NAME: COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 06/30/2020 ISSUER NAME: COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 06/30/2020 ISSUER NAME: COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 06/30/2020 A COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 446004976 194638AD4 2014-01-08 38760000 CONSTRUCTION OF LIVING UNITS AND RELATED COMMON AREAS FOR SENIORS. 0 0 0 B COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 446004976 194638AB8 2014-01-08 52920000 CONSTRUCTION OF LIVING UNITS AND RELATED COMMON AREAS FOR SENIORS. 0 0 0 C COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 446004976 194638AM4 2015-07-14 1695000 CONSTRUCTION OF LIVING UNITS AND RELATED COMMON AREAS FOR SENIORS. 0 0 0 D COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 446004976 194638AL6 2015-07-14 645000 CONSTRUCTION OF LIVING UNITS AND RELATED COMMON AREAS FOR SENIORS. 0 0 0 A 38760000 3141561 3123266 764332 31187426 2016 0 0 1 1 B 52920000 4288121 4263148 1043286 42569746 2016 0 0 1 1 C 1695000 1695000 2016 0 0 1 1 D 645000 645000 2016 0 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 D 0 0 0 0 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 0 0 1 0 0 0 0 1 D 0 0 0 1 0 0 0 0 1 A 1 B 1 C 1 D 1 A COLLIER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 446004976 194638AK8 2015-07-14 5685000 CONSTRUCTION OF LIVING UNITS AND RELATED COMMON AREAS FOR SENIORS. 0 0 0 A 5685000 5685000 2016 0 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 1 0 0 0 0 1 A 1 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 XI, LINE 9: DISPOSITION EXPENSES -1,086,557. IMPAIRMENT ON ASSETS HELD FOR SALE -11,414,000. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 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 HOME FOR THE AGED INC 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 362192824 HOUSING AND SERVICES FOR SENIORS IL 501(C)(3) 509(A)(2) 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 LUTHERAN LIFE MINISTRIES 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 203426654 DEVELOP NEW SERVICES FOR SENIORS AND MANAGE SENIOR LIVING FACILITIES IL 501(C)(3) 509(A)(3) N/A 0 LUTHERAN LIFE COMMUNITIES FOUNDATION 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 363861882 SUPPORTS THE RESIDENTS AND OPERATIONS OF EACH LUTHERAN LIFE COMMUNITY IL 501(C)(3) 509(A)(1) LUTHERAN LIFE MINISTRIES 0 PLEASANT VIEW LUTHER HOME INC 505 COLLEGE AVENUE OTTAWA IL 61350 362167830 NURSING AND HEALTHCARE FACILITY IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 ST PAUL'S HOUSE AND HEALTH CARE CENTER 3831 NORTH MOZART AVENUE CHICAGO IL 60618 362167897 HEALTHCARE AND HOUSING FOR SENIORS IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 WITTENBERG LUTHERAN VILLAGE INC 1200 E LUTHER DRIVE CROWN POINT IN 46307 351299499 LONG-TERM HEALTHCARE FACILITY IN 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 WITTENBERG LUTHERAN VILLAGE ENDOWMENT CORPORATION 1200 E LUTHER DRIVE CROWN POINT IL 46307 351472245 LONG-TERM HEALTHCARE FACILITY IN 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 LUTHER OAKS INC 601 LUTZ ROAD BLOOMINGTON IL 61704 202117469 HEALTHCARE AND HOUSING FOR SENIORS IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 LUTHERAN LIFE COMMUNITIES 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 208549333 MANAGEMENT SERVICES IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LUTHERAN LIFE COMMUNITIES E 8876481 LUTHERAN COMMUNITY SERVICES FOR THE AGED E 114183 LUTHERAN LIFE COMMUNITIES FOUNDATION INC E 13203924