2023-11-01T09:15:28-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2022-01-01 371199021 LUTHERAN RETIREMENT CENTER ASSOCIATION C/O LUTHERAN SENIOR SERVICES LUTH 3149689313 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 CHAD SNEED SENIOR VP FINANCE 3149689313 2023-10-16 1 CHAD SNEED 999009999 0 AMBER ROGNAN-HAMILTON P01251012 3149254300 2023-10-16 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z X CONCORDIA VILLAGE ADAM MARLES 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 22204748 0 X WWW.LSSLIVING.ORG/COMMUNITIES/CONCORDIA-VILLAGE X 1984 IL FAITH BASED ORGANIZATION PROVIDING A NETWORK OF SUPPORTIVE SERVICES FOR OLDER ADULTS. SEE BELOW FOR SUMMARY OF LSS CONSOLIDATED OPERATIONS. X 15 15 497 40 0 0 330862 903829 19480989 20429249 466557 504574 283257 367096 20561665 22204748 0 0 0 0 9235782 9516343 0 0 0 12068090 12963268 21303872 22479611 -742207 -274863 75244232 0 90890459 0 -15646227 0 X TO ADDRESS AND MEET THE NEEDS OF AGED PERSONS, INCLUDING HOUSING, HEALTHCARE, AND FINANCIAL SECURITY. 0 1 17452363 0 20429249 OPERATION OF A LIFE PLAN COMMUNITY THAT OFFERS A CONTINUUM OF CARE THAT INCLUDES 178 INDEPENDENT LIVING APARTMENTS, 26 PATIO HOMES, 48 ASSISTED LIVING UNITS, 20 ASSISTED LIVING MEMORY CARE UNITS AND 57 SKILLED NURSING BEDS, WHICH INCLUDE 6 MEDICAID CERTIFIED BEDS.THE ORGANIZATION PROVIDES CARE TO RESIDENTS AND CLIENTS WHO MEET CERTAIN CRITERIA UNDER ITS FINANCIAL ASSISTANCE POLICY WITHOUT CHARGE. KEY ELEMENTS USED TO DETERMINE ELIGIBILITY INCLUDE VERIFICATION OF FINANCIAL NEED AND PROPER DISCLOSURE UPON ADMISSION. BENEVOLENT CARE ASSISTANCE IS ALSO PROVIDED, WHICH INCLUDES MEDICAID CONTRACTUAL ALLOWANCES. TOTAL BENEVOLENT CARE ASSISTANCE PROVIDED WAS $298,402, OF WHICH $298,402 IS OFFSETTING PROGRAM SERVICE REVENUE.LUTHERAN SENIOR SERVICES ALSO PROVIDES CARE TO RESIDENTS UNDER THE MEDICAID PROGRAM FOR WHICH THE COSTS TO PROVIDE SUCH CARE EXCEEDS REIMBURSEMENT. THE ORGANIZATION FUNDS THIS DIFFERENCE THROUGH ITS OPERATIONS.THE CORPORATION'S RESIDENTIAL FACILITIES AND PROGRAMS ARE SPECIFICALLY DESIGNED TO MEET AND MAINTAIN ITS AGED RESIDENTS PHYSICAL AND EMOTIONAL WELL-BEING, AS WELL AS MEET THEIR RECREATIONAL, SOCIAL, AND RELIGIOUS NEEDS. THOSE PROGRAMS INCLUDE FULL-SERVICE RESTAURANT-STYLE DINING, VILLAGE MARKET, FITNESS CENTER, INDOOR POOL, STYLING SALON AND BARBERSHOP, COMMUNITY ROOM, CHAPEL, MOVIE THEATER, GAME AREAS, ART STUDIO, PRIVATE DINING ROOMS, LIBRARIES, PARKING, ON-SITE MEDICAL CLINIC, WOODSHOP, AND PRIME LOCATION NEAR MANY GREAT SPRINGFIELD ATTRACTIONS. 17452363 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 0 0 497 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 1 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 IL X CHAD SNEED 3149689313 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 JEFFREY L DUNN CHAIRPERSON 0.20 2.00 X X 0 0 0 DR F MATTHEW KUHLMANN SECRETARY 0.20 2.00 X X 0 0 0 REV ROY CHRISTELL BOARD MEMBER 0.20 2.00 X 0 0 0 DIANE R DROLLINGER BOARD MEMBER 0.20 2.00 X 0 0 0 JOHN A KOMLOS BOARD MEMBER (TERM ENDED JUNE 2022) 0.20 2.00 X 0 0 0 HARRY MUELLER BOARD MEMBER 0.20 2.00 X 0 0 0 LISA J SOMBART BOARD MEMBER 0.20 2.00 X 0 0 0 PAUL N TICE VICE CHAIRPERSON 0.20 2.00 X X 0 0 0 DAVID ANDERSON BOARD MEMBER 0.20 2.00 X 0 0 0 JULIE BANTLE BOARD MEMBER 0.20 2.00 X 0 0 0 NORMAN TOON BOARD MEMBER 0.20 2.00 X 0 0 0 DAN BROWN ASSISTANT SECRETARY 0.20 2.00 X X 0 0 0 ELISE MCCLINE BOARD MEMBER 0.20 2.00 X 0 0 0 BRENT BEUMER BOARD MEMBER 0.20 2.00 X 0 0 0 REV JOEL CHRISTIANSEN BOARD MEMBER 0.20 2.00 X 0 0 0 MEAGAN MEADOWS BOARD MEMBER 0.20 2.00 X 0 0 0 GARRY ANDERSON CHIEF OPERATING OFFICER 1.00 39.00 X 0 331178 28172 LISA NORWINE CHIEF ADVANCEMENT OFFICER 1.00 39.00 X 0 295896 29156 VALERIE COOPER VP, LIFE PLAN COMMUNITIES 1.00 39.00 X 0 196349 29657 CHAD SNEED CHIEF FINANCIAL OFFICER 1.00 39.00 X 0 309920 34816 COLLEEN BOTTENS VP HCBS 1.00 39.00 X 0 180124 29494 LISA WILLIAMS SR VP OF WORKFORCE EXCELLENCE 1.00 39.00 X 0 215296 8785 BEN CAFFEY EX DIR OF REVENUE ENHANCEMENT 1.00 39.00 X 0 152876 17279 BRIAN REINHOLD VP OF RISK/SAFETY/COMPLIANCE 1.00 39.00 X 0 167582 33711 JOSH KING VP OF INFORMATION TECHNOLOGY 1.00 39.00 X 0 174296 32909 BECKY ZIMMER EX DIR OF PLANNED GIVING 1.00 39.00 X 0 129731 4794 ADAM MARLES PRESIDENT/CEO 1.00 39.00 X 0 435108 30824 MARYANNE WALLACE EX DIR OF MARKETING & COMMUNICATION 1.00 39.00 X 0 122072 22473 BETH RUSERT CHIEF EXPERIENCE OFFICER 1.00 39.00 X 0 71522 654 JACQUE BOGNER EXECUTIVE DIRECTOR 40.00 0.00 X 0 138166 23282 RACHEL LITTLE DIR OF CLINICAL COMPLIANCE 1.00 39.00 X 0 156008 9649 TODD YOUNG NETWORK DIRECTOR 1.00 39.00 X 0 152145 6116 MARY HEMPHILL RN 1.00 39.00 X 0 164184 12538 AMY THOMAS CONTROLLER 1.00 39.00 X 0 153900 7284 DENIS THIEN DIR OF BENEFITS & COMPENSATION 1.00 39.00 X 0 137815 13269 0 3684168 374862 0 0 1 0 LUTHERAN SENIOR SERVICES 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 MANAGEMENT 1430965 SYMBRIA REHAB 28100 TORCH PARKWAY WARRENVILLE IL 60555 REHABILITATION 408646 MASON BUILDERS 6460 W ILES AVE NEW BERLIN IL 62670 CONSTRUCTION 325687 LAWN GROOMERS INC 1909 GRAVOIS RD HIGH RIDGE MO 63049 LANDSCAPING 290203 CARPET WEAVER'S FLOORING AND FURNITURE 4251 CONESTOGA DRIVE SPRINGFIELD IL 62711 FLOORING AND FURNITURE 252399 5 223609 680220 903829 RESIDENT SERVICE FEE 623000 19715464 19715464 AMORTIZATION OF ENTRANCE FEES 623000 713785 713785 20429249 493739 493739 10835 0 10835 10835 10835 BARBER AND BEAUTY 623000 105753 105753 MEALS 623000 95946 95946 GARAGE 623000 81433 81433 83964 83964 367096 22204748 20429249 0 871670 161448 161448 8013240 7799038 214202 34709 33114 1595 710889 658578 52311 596057 568666 27391 1430965 1430965 2955 2955 8845 8845 1470034 1435059 34975 35774 35774 969314 881677 87637 74537 66755 7782 1640292 1469046 171246 39708 37817 1891 1574 1574 2059767 39 2059728 3576928 3203497 373431 339194 303782 35412 FOOD 893190 893190 MISCELLANEOUS 165534 3602 161932 SALES AND USE TAXES 140874 140874 PHARMACY 81305 81305 32478 15624 16854 22479611 17452363 5027248 0 14579650 0 0 0 529123 0 0 0 152600 0 48797 0 124072 0 0 0 59708274 0 0 0 0 0 101716 0 75244232 0 471474 0 3075944 0 50872479 0 36470562 0 90890459 0 X -15646227 0 -15646227 0 75244232 0 X -274863 15921090 X X 0 1 X 1 1 1 X 184491 315710 1561276 330862 903829 3296168 18041217 17847368 17032733 19480989 20429249 92831556 673 117 267496 319771 588057 18225708 18163751 18594126 20079347 21652849 96715781 0 0 0 96715781 1447329 1296403 456598 466557 493739 4160626 1447329 1296403 456598 466557 493739 4160626 388565 359589 233012 15761 47325 1044252 20061602 19819743 19283736 20561665 22193913 101920659 0.94890 0.93580 0.04080 0.05030 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: BARBER AND BEAUTY - 2018 AMOUNT: $ 111,822. 2019 AMOUNT: $ 104,802. 2020 AMOUNT: $ 57,870. GARAGE REVENUE - 2018 AMOUNT: $ 82,806. 2019 AMOUNT: $ 91,233. 2020 AMOUNT: $ 88,496. ACTIVITIES - 2018 AMOUNT: $ 2,190. 2019 AMOUNT: $ 444. 2020 AMOUNT: $ 15. MISCELLANEOUS - 2018 AMOUNT: $ 3,727. 2019 AMOUNT: $ 1,611. 2021 AMOUNT: $ 12. 2022 AMOUNT: $ 384. MEAL REVENUE - 2018 AMOUNT: $ 133,935. 2019 AMOUNT: $ 125,680. 2020 AMOUNT: $ 53,717. MAINTENANCE SERVICE - 2018 AMOUNT: $ 7,414. 2019 AMOUNT: $ 6,992. 2020 AMOUNT: $ 3,454. TRANSPORTATION REVENUE - 2018 AMOUNT: $ 1,363. 2019 AMOUNT: $ 929. 2020 AMOUNT: $ 282. GIFT SHOP REVENUE - 2018 AMOUNT: $ 625. GUEST ROOM - 2018 AMOUNT: $ 16,110. 2019 AMOUNT: $ 15,278. 2020 AMOUNT: $ 3,170. HOUSEKEEPING INCOME - 2018 AMOUNT: $ 5,547. 2019 AMOUNT: $ 6,826. 2020 AMOUNT: $ 4,164. RENTAL INCOME - 2018 AMOUNT: $ 12,026. 2019 AMOUNT: $ 5,794. 2020 AMOUNT: $ 21,844. 2021 AMOUNT: $ 5,749. TRANSFER FEE - 2018 AMOUNT: $ 11,000. 2021 AMOUNT: $ 10,000. 2022 AMOUNT: $ 10,000. RECOVERY OF BAD DEBT - 2022 AMOUNT: $ 36,941. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X PART X, LINE 2: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. 0 1 0 0 0 0 0 0 0 ADAM MARLES PRESIDENT/CEO 0 429459 0 5409 0 240 0 20000 0 10824 0 465932 0 0 GARRY ANDERSON CHIEF OPERATING OFFICER 0 300936 0 28841 0 1401 0 22836 0 5336 0 359350 0 0 CHAD SNEED CHIEF FINANCIAL OFFICER 0 288731 0 20637 0 552 0 22948 0 11868 0 344736 0 0 LISA NORWINE CHIEF ADVANCEMENT OFFICER 0 275995 0 18951 0 950 0 22379 0 6777 0 325052 0 0 VALERIE COOPER VP, LIFE PLAN COMMUNITIES 0 195945 0 0 0 404 0 21960 0 7697 0 226006 0 0 LISA WILLIAMS SR VP OF WORKFORCE EXCELLENCE 0 198344 0 15658 0 1294 0 2058 0 6727 0 224081 0 0 COLLEEN BOTTENS VP HCBS 0 179764 0 0 0 360 0 21800 0 7694 0 209618 0 0 JOSH KING VP OF INFORMATION TECHNOLOGY 0 174162 0 0 0 134 0 20869 0 12040 0 207205 0 0 BRIAN REINHOLD VP OF RISK/SAFETY/COMPLIANCE 0 167448 0 0 0 134 0 21672 0 12039 0 201293 0 0 MARY HEMPHILL RN 0 155723 0 8417 0 44 0 3349 0 9189 0 176722 0 0 BEN CAFFEY EX DIR OF REVENUE ENHANCEMENT 0 152754 0 0 0 122 0 11541 0 5738 0 170155 0 0 RACHEL LITTLE DIR OF CLINICAL COMPLIANCE 0 155817 0 0 0 191 0 9342 0 307 0 165657 0 0 JACQUE BOGNER EXECUTIVE DIRECTOR 0 138166 0 0 0 0 0 11481 0 11801 0 161448 0 0 AMY THOMAS CONTROLLER 0 153387 0 0 0 513 0 1546 0 5738 0 161184 0 0 TODD YOUNG NETWORK DIRECTOR 0 151954 0 0 0 191 0 1552 0 4564 0 158261 0 0 DENIS THIEN DIR OF BENEFITS & COMPENSATION 0 137703 0 0 0 112 0 1468 0 11801 0 151084 0 0 PART I, LINE 3 THE PARENT ORGANIZATION, LUTHERAN SENIOR SERVICES, USES A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO/EXECUTIVE DIRECTOR. PART I, LINE 4B DEPOSITS MADE INTO ACCOUNTS BY ORGANIZATION: GARRY ANDERSON - SEC 457(B) PLAN - $20,000 LISA NORWINE - SEC 457(B) PLAN - $20,000 JACQUE BOGNER - SEC 457(B) PLAN - $10,000 CHAD SNEED - SEC 457(B) PLAN - $20,000 BRIAN REINHOLD - SEC 457(B) PLAN - $20,000 JOSH KING - SEC 457(B) PLAN - $20,000 VALERIE COOPER - SEC 457(B) PLAN - $20,000 COLLEEN BOTTENS - SEC 457(B) PLAN - $20,000 ADAM MARLES - SEC 457(B) PLAN - $20,000 BEN CAFFEY - SEC 457(B) PLAN - $10,000 MARYANNE WALLACE - SEC 457(B) PLAN - $10,000 GARRY ANDERSON - SEC 457(F) PLAN - $28,841 LISA NORWINE - SEC 457(F) PLAN - $18,951 CHAD SNEED - SEC 457(F) PLAN - $20,637 LISA WILLIAMS - SEC 457(F) PLAN - $15,658 ADAM MARLES - SEC 457(F) PLAN - $5,409 PAYMENTS RECEIVED FROM PLAN: LISA WILLIAMS - SEC 457(B) PLAN - $40,024 CASH AND CASH EQUIVALENTS 2022-12-31 19641320 BOOK VALUE 430654862 LUTHERAN SENIOR SERVICES 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 501(C)(3) RESIDENT ACCOUNTS RECEIVABLE 2022-12-31 248317 BOOK VALUE 430654862 LUTHERAN SENIOR SERVICES 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 501(C)(3) NOTES RECEIVABLE 2022-12-31 436900 BOOK VALUE 430654862 LUTHERAN SENIOR SERVICES 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 501(C)(3) INVENTORY & PREPAID EXPENSES 2022-12-31 197367 BOOK VALUE 430654862 LUTHERAN SENIOR SERVICES 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 501(C)(3) PROPERTY AND EQUIPMENT 2022-12-31 57449879 BOOK VALUE 430654862 LUTHERAN SENIOR SERVICES 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 501(C)(3) 1 1 0 0 1 1 1 1 1 1 PART I, LINE 6C: ORGANIZATION'S TAX EXEMPT BOND LIABILITIES WERE ALREADY COMBINED WITH LUTHERAN SENIOR SERVICES. AS A RESULT, THERE WAS NO DISCHARGE OR DEFEASENCE NEEDED AS THIS IS THE ENTITY THE ORGANIZATION MERGED WITH AS OF THE END OF THE YEAR. FORM 990, PART I, LINE 1 LUTHERAN SENIOR SERVICES IS A LARGE COMPLEX ORGANIZATION THAT IS COMPRISED OF 18 SEPARATE LEGAL ENTITIES, EACH OF WHICH FILES ITS OWN TAX RETURN. DUE TO THE REQUIREMENTS FOR COMPLETING THESE 990'S (WHICH ARE FILED BY 15 OF THE 18 LSS ENTITIES), SOME OF THE INFORMATION CONTAINED WITHIN THE FORM, SUCH AS REVENUE AND EXPENSES, IS RELATED ONLY TO THAT PARTICULAR ENTITY. HOWEVER, SOME OF THE INFORMATION, SUCH AS EXECUTIVE COMPENSATION, RELATES TO THE ENTIRE ORGANIZATION. TO HELP MAKE THIS INFORMATION MORE MEANINGFUL, THE FOLLOWING PARAGRAPH PROVIDES A SUMMARY OF THE OVERALL OPERATIONS OF LSS. LUTHERAN SENIOR SERVICES IS A NOT FOR PROFIT ORGANIZATION OWNED BY 104 LUTHERAN CHURCHES AND WAS INITIALLY FOUNDED IN 1858. LUTHERAN SENIOR SERVICES OPERATES TEN SENIOR LIVING COMMUNITIES SERVING OVER 3,000 OLDER ADULTS, EIGHT AFFORDABLE HOUSING COMMUNITIES SERVING OVER 570 OLDER ADULTS AND A VARIETY OF IN HOME SERVICES PROGRAMS SERVING OVER 5,000 OLDER ADULTS. IN 2022, LSS HAD TOTAL OPERATING INCOME OF APPROXIMATELY $224,000,000, PROVIDED APPROXIMATELY $11,707,000 IN BENEVOLENT CARE, HAD NEARLY 35,500 VOLUNTEER HOURS AND EMPLOYED 16 CHAPLAINS. FORM 990, PART III, LINE 3 THE ORGANIZATION MERGED WITH A RELATED ORGANIZATION, LUTHERAN SENIOR SERVICES EFFECTIVE DECEMBER 31, 2022. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION DELEGATES MANAGEMENT DUTIES INCLUDING SUPERVISING PERSONNEL, OPERATIONS, AND BUDGETING TO LUTHERAN SENIOR SERVICES, THE PARENT COMPANY. FORM 990, PART VI, SECTION A, LINE 4 ORGANIZATION MERGED WITH LUTHERAN SENIOR SERVICES EFFECTIVE DECEMBER 31, 2022. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE ASSOCIATION SHALL BE LUTHERAN SENIOR SERVICES, A MISSOURI NOT-FOR-PROFIT CORPORATION FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNING BOARD MEMBERS ARE ELECTED BY THE SOLE MEMBER, LUTHERAN SENIOR SERVICES. FORM 990, PART VI, SECTION A, LINE 7B THE SOLE MEMBER, LUTHERAN SENIOR SERVICES, RESERVES THE POWER TO ESTABLISH AND CHANGE THE PURPOSE OF THE ORGANIZATION, APPROVE AMENDMENTS TO THE ARTICLES OF INCORPORATION AND BYLAWS, APPROVE MERGER, CONSOLIDATION, BANKRUPCTY OR DISSOLUTION, APPROVE SALES AND ACQUISITIONS OF PROPERTY, APPROVE BORROWING AND GUARANTEES AND APPROVE OR REJECT PROPOSALS FOR ANNUAL OPERATING AND CAPITAL BUDGETS FORM 990, PART VI, SECTION B, LINE 11B REVIEW AND APPROVAL OF THE FORM 990 HAS BEEN DELEGATED TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF THE PARENT ORGANIZATION, LUTHERAN SENIOR SERVICES, PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS, OFFICERS AND KEY EMPLOYEES WILL DISCLOSE A CONFLICT OF INTEREST ON THE "CONFLICT OF INTEREST FORM" IN THE FOLLOWING SITUATIONS AND IN OTHER CIRCUMSTANCES WHICH HE/SHE THINKS MIGHT CAUSE A CONFLICT BETWEEN HIS/HER PERSONAL INTERESTS AND HIS/HER FIDUCIARY DUTY: FINANCIAL INTERESTS, INSIDE INFORMATION, CONFLICTING INTEREST OTHER THAN FINANCIAL, GIFTS AND FAVORS. THE FOLLOWING LSS EMPLOYEES ARE REQUIRED TO SIGN A "CONFLICT OF INTEREST FORM" ANNUALLY: PRESIDENT, CHIEF OPERATING OFFICER, CHIEF FINANCIAL OFFICER/TREASURER, VICE PRESIDENT OF CONSTRUCTION AND IT, VICE PRESIDENT OF HUMAN RESOURCES, ALL DIRECTORS, ADMINISTRATORS AND ASSISTANT ADMINISTRATORS. THE CORPORATE COMPLIANCE OFFICER FOLLOWS UP WITH ANY CONFLICTS OF INTERESTS AND DOCUMENTS THE RESOLUTIONS OF THE CONFLICTS. THESE FORMS ARE KEPT BY THE CORPORATE COMPLIANCE OFFICE. FORM 990, PART VI, SECTION B, LINE 15 THE FILING ORGANIZATION DID NOT COMPENSATE ANY OFFICERS, DIRECTORS OR KEY EMPLOYEES. THE COMPENSATION PROCESS USED BY THE PARENT ORGANIZATION, LUTHERAN SENIOR SERVICES, IS AS FOLLOWS: THE BOARD OF DIRECTORS ESTABLISHED A SEPARATE COMPENSATION COMMITTEE CHARGED WITH PERFORMING AN ANNUAL PERFORMANCE REVIEW OF THE CEO AND REVIEWING THE CEO'S COMPENSATION PACKAGE. THE COMPENSATION COMMITTEE ENGAGED A THIRD-PARTY GLOBAL HUMAN CAPITAL CONSULTING FIRM TO: (1) DEVELOP AN ANNUAL CEO PERFORMANCE REVIEW PROCESS, INCLUDING A NEW EVALUATION FORM, AND (2) DEVELOP A COMPENSATION PACKAGE BASED ON ITS KNOWLEDGE OF SIMILARLY SIZED NON-PROFIT ORGANIZATIONS IN ORDER TO ENSURE THAT THE COMPENSATION PAID TO THE CEO IS REASONABLE. ALL MEMBERS OF THE BOARD COMPLETE AN ANNUAL EVALUATION, WHICH THE COMPENSATION COMMITTEE SUMMARIZES AND REVIEWS. THE COMPENSATION COMMITTEE THEN MAKES A RECOMMENDATION TO THE FULL BOARD OF DIRECTORS FOR ANY COMPENSATION ADJUSTMENTS. FORM 990, PART VI, SECTION C, LINE 19 ALTHOUGH NOT A REQUIREMENT, THE ORGANIZATION PROVIDES PHOTOCOPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND OTHER DOCUMENTS TO ALL WHO REQUEST ONE OR MORE OF THE ITEMS. FORM 990, PART XI, LINE 9: TRANSFER OF NET ASSETS TO LSS 15,921,090. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT. THIS PROCESS IS CONSISTENT WITH THE PRIOR YEARS. FORM 990, PART XI, LINE 9 THIS IS THE ORGANIZATION'S FINAL RETURN SINCE IT WILL BE MERGING WITH ITS PARENT ENTITIY, LUTHERAN SENIOR SERVICES. AN EQUITY TRANSFER WILL OCCUR CLOSING OUT THIS YEAR'S BALANCE SHEET. FORM 990, PART V, LINE 2A THE ORGANIZATIONS PAYROLL IS PROCESSED WITH THE PARENT COMPANY, LUTHERAN SENIOR SERVICES. FORMS W-2 AND W-3 ARE NOT ISSUED BY LUTHERAN RETIREMENT CENTER ASSOCIATION AS OF DECEMBER 31, 2022. THE ORGANIZATION DID PAY THE SALARIES, EMPLOYMENT TAXES, AND EMPLOYEE BENEFITS FOR THE ORGANIZATION'S EMPLOYEES. THERE WERE 497 FULL TIME EMPLOYEES DEDICATED TO LUTHERAN RETIREMENT CENTER ASSOCIATION OPERATIONS ON DECEMBER 31, 2022. FORM 990, PART X, PAGE 11, LINE 20 THE PARENT COMPANY, LUTHERAN SENIOR SERVICES, HAS ALLOCATED A PORTION OF THE TAX EXEMPT BONDS THAT WERE ISSUED TO THE PARENT COMPANY. THE DETAILS OF THE TAX EXEMPT BONDS ISSUED TO LUTHERAN SENIOR SERVICES ARE CONTAINED ON THE SCHEDULE K THAT IS FILED WITH THE FORM 990 OF THE PARENT COMPANY (FEIN 43-0654862). THERE IS NO SCHEDULE K FOR THIS TAX RETURN. THIS TREATMENT IS CONSISTENT WITH PRIOR YEARS. FORM 990, PART V, LINE 1A THE ORGANIZATIONS 1099S ARE PROCESSED WITH THE PARENT COMPANY, LUTHERAN SENIOR SERVICES. 1099S ARE NOT ISSUED BY LUTHERAN RETIREMENT CENTER ASSOCIATION AS THE PARENT COMPANY PAYS ALL VENDORS THROUGH ONE NUMBER FOR EACH VENDOR AND THE VENDOR IS PAID FOR ANY INVOICE OWED BY ANY OF THE RELATED ENTITIES. AS A RESULT, THERE IS NO WAY FOR THE ORGANIZATION TO BREAK OUT THE NUMBER OF 1099S ISSUED BY THE PARENT COMPANY ON BEHALF OF THE ORGANIZATION. LUTHERAN SENIOR SERVICES 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 430654862 SENIOR LIVING MO 501(C)(3) LINE 10 N/A 0 LUTHERAN SENIOR SERVICES ENDOWMENT FUND 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 431818832 SENIOR LIVING MO 501(C)(3) LINE 12A, I LUTHERAN SENIOR SERVICES 0 HALLS FERRY MANOR 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 431660879 LOW INCOME HOUSING FOR THE ELDERLY MO 501(C)(3) LINE 10 N/A 0 DUNN ROAD MANOR INC 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 431874215 LOW INCOME HOUSING FOR THE ELDERLY MO 501(C)(3) LINE 10 N/A 0 ROSE HILL HOUSE INC 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 431736720 LOW INCOME HOUSING FOR THE ELDERLY MO 501(C)(3) LINE 10 N/A 0 ROSE HILL HOUSE II INC 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 201889216 LOW INCOME HOUSING FOR THE ELDERLY MO 501(C)(3) LINE 10 N/A 0 HILLTOP MANOR ASSOCIATION INC 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 020667342 LOW INCOME HOUSING FOR THE ELDERLY MO 501(C)(3) LINE 10 N/A 0 WESTFIELD MANOR ASSOCIATION 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 020568032 LOW INCOME HOUSING FOR THE ELDERLY IL 501(C)(3) LINE 10 N/A 0 MACKENZIE PLACE 202 - II 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 454000626 LOW INCOME HOUSING FOR THE ELDERLY MO 501(C)(3) LINE 10 N/A 0 MACKENZIE PLACE 202 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 273777863 LOW INCOME HOUSING FOR THE ELDERLY MO 501(C)(3) LINE 10 N/A 0 MERIDIAN VILLAGE ASSOCIATION 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 371415588 SENIOR LIVING IL 501(C)(3) LINE 10 LUTHERAN SENIOR SERVICES 0 LUTHERAN HILLSIDE VILLAGE FOUNDATION 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 371371314 SENIOR LIVING MO 501(C)(3) LINE 7 LUTHERAN SENIOR SERVICES 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0