2025-05-09T10:16:21-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 2021 SPRING ROAD SUITE 200 OAK BROOK IL 60523 990 2023-07-01 262019353 THE ARLINGTON OF NAPLES ARLI 2247354056 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 DAN NOONAN CFO 8473687365 2025-05-08 1 0 CHRIS MANDERFIELD P01238973 6305738600 2025-05-08 2023 2025-03-06 01:10:19Z SLOAN BENTLEY 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 116835 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 0 1 0 0 0 0 13623655 195 13369 116640 171806 0 13808830 116835 0 0 0 0 6053887 33855 0 0 0 14989921 172981 21043808 206836 -7234978 -90001 16582119 7802077 133047075 9447489 -116464956 -1645412 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 0 195 THE ARLINGTON OF NAPLES PREVIOUSLY OPERATED A 175 INDEPENDENT LIVING UNITS, 79 ASSISTED LIVING/MEMORY SUPPORT UNITS, AND 44 SKILLED NURSING UNITS , PROVIDING RESIDENTIAL AND HEALTH CARE SERVICES TO SENIORS. DURING THE YEAR ENDED JUNE 30, 2023, THE PRIMARY OPERATING ASSETS WERE SOLD TO A THIRD PARTY, AS DISCLOSED WITHIN FORM 990, SCHEDULE N FOR THE YEAR THEN ENDED. DURING THE YEAR ENDED JUNE 30, 2024, THE ARLINGTON OF NAPLES WORKED THROUGH THE FINAL WIND-DOWN OF OPERATIONS. 1 0 0 0 0 0 0 0 0 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 X 8 0 0 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 MICHAEL RENETZKY CHAIR 0.30 3.70 X X 0 0 0 MSLOAN BENTLEY PRESIDENT & CEO-VICE CHAIR 2.00 35.50 X X 0 694269 10159 AMY LACROIX TREASURER & SECRETARY 2.00 35.50 X X 0 345435 9362 0 1039704 19521 0 0 1 0 UNIDINE CORPORATION PO BOX 102289 ATLANTA GA 30368 DINING SERVICES 236966 1 MISC OPERATING REVENUE 623000 195 195 195 116640 116640 116835 195 0 116640 30219 30219 3636 3636 93258 93258 14582 14582 507 507 19693 19693 29631 29631 1387 1387 OTHER EXPENSES 10728 10728 MAINTENANCE 1650 1650 THERAPY AND ANCILLARIES 1484 1484 DUES AND LICENSES 61 61 206836 0 206836 0 1675943 779099 260997 -16072 806878 4302 4054 0 4054 13838301 7030694 16582119 7802077 49458583 416142 64274590 1917360 1113573 19313902 6000414 133047075 9447489 X -116464956 -1645412 -116464956 -1645412 16582119 7802077 X -90001 114909545 X X 0 0 0 X 429090 768177 56577 1253844 23698516 22418418 21008652 13623655 195 80749436 24127606 23186595 21065229 13623655 195 82003280 0 0 0 82003280 329900 288652 155230 13369 116640 903791 329900 288652 155230 13369 116640 903791 443185 237530 378515 171806 1231036 24900691 23712777 21598974 13808830 116835 84138107 0.97460 0.97210 0.01070 0.01070 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER ANCILLARY INCOME - 2019 AMOUNT: $ 443,185. 2020 AMOUNT: $ 237,530. 2021 AMOUNT: $ 378,515. 2022 AMOUNT: $ 171,806. 0 1 X 4054 4054 4054 RESTRICTED CASH 3043281 TRUSTEE FUNDS 3987413 7030694 DUE TO AFFILIATES 6000414 6000414 X 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. X 1 1 X X X X 0 0 0 0 0 0 0 1 0 MSLOAN BENTLEY PRESIDENT & CEO-VICE CHAIR 0 539269 0 155000 0 0 0 1036 0 9123 0 704428 0 0 AMY LACROIX TREASURER & SECRETARY 0 285435 0 60000 0 0 0 2656 0 6706 0 354797 0 0 PART I, LINE 1A THE PRESIDENT AND CEO IS PROVIDED WITH A HOUSING ALLOWANCE WHICH TOTALED $34,800 FOR CALENDAR YEAR 2023, 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 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 FORM 990, SCHEDULE K, PART VI AS A RESULT OF THE ASSET PURCHASE AGREEMENT ENTERED INTO DURING THE YEAR ENDED JUNE 30, 2023 (SEE SCHEDULE N WITHIN JUNE 30, 2023 FORM 990), THE ORGANIZATION RECEIVED PROCEEDS FROM THE SALE OF THE ARLINGTON OF NAPLES DURING THE YEAR ENDED JUNE 30, 2023. THESE PROCEEDS WERE DEPOSITED WITH THE SERIES 2013 AND SERIES 2015 BOND TRUSTEE, AND SUBSEQUENTLY DISBURSED TO PAYDOWN OF PORTION OF THE OUTSTANDING PRINCIPAL ON THESE BONDS. ADDITIONAL DISTRIBUTIONS FROM THE BOND TRUSTEE OCCURED DURING THE YEAR ENDED JUNE 30, 2024. PER THE COURT ORDERS THAT APPROVED THE SALE PROCESS FOR THE FACILITY, THE BONDS AND BOND DOCUMENTS CONTINUE SOLELY FOR LIMITED PURPOSES, INCLUDING THE RELATIONSHIP BETWEEN THE TRUSTEE AND BONDHOLDERS AND TO FACILITATE DISTRIBUTIONS FROM THE WIND DOWN PROCESS. THE TRUSTEE ANTICIPATES THAT A NOTICE WILL BE POSTED TO THE EMMA SERVICE IN 2025 REFLECTING FORMAL CANCELLATION OF THE BONDS AS ANTICIPATED BY THOSE COURT ORDERS 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 IV, LINES 31 AND 32 AS DISCLOSED IN THE FORM 990 FOR THE FISCAL YEAR ENDED JUNE 30, 2023, THE ORGANIZATION PREVIOSULY ENTERED INTO AN ASSET PURCHASE AGREEMENT WITH A THIRD PARTY WHICH RESULTED IN THE SALE OF SUBSTANTIALLY ALL OPERATING ASSETS OF THE ORGANIZATION. THIS DISPOSITION WAS FURTHER DETAILED IN SCHEDULE N, PART I OF THE JUNE 30, 2023 FORM 990. DURING THE YEAR ENDED JUNE 30, 2024 THERE WERE NO ADDITIONAL SALE OF ASSETS. HOWEVER THE ORGANIZATION CONTINUED TO WORK THROUGH THE FINAL WIND-UP OF OPERATIONS WHICH INCLUDED A SERIES OF DISTRIBUTIONS FROM THE TRUSTEE HELD FUNDS TO CREDITORS. THE ORGANIZATION EXPECTS THE FINAL WIND-UP OF OPERATIONS TO OCCUR IN THE YEAR ENDING JUNE 30, 2025. PART V, LINE 2A THE ORGANIZATION UTILIZES TWO AFFILIATED ENTITIES (LUTHERAN LIFE COMMUNITIES AND LUTHERAN HOME FOR THE AGED, INC.) AS COMMON PAYMASTERS FOR THE PAYMENT OF PAYROLL. AS SUCH, THE COMMON PAYMASTERS HAVE FILED ALL APPROPRIATE TAX RETURNS AND ISSUED FORMS W-2 WITH RESPECT TO WAGES THEY HAVE PAID. THE ORGANIZATION HAS REIMBURSED THE COMMON PAYMASTERS FOR ITS SHARE OF WAGES AND TAX PAYMENTS. 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: EXTINGUISHMENT OF DEBT 114,909,545. 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 1 0 1 0 0 0 0