2018-11-12T09:36:53-06:00 2017-12-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2017-01-01 371199021 LUTHERAN RETIREMENT CENTER ASSOCIATION C/O LUTHERAN SENIOR SERVICES LUTH 3149689313 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 PAUL J OGIER CFO 3149689313 2018-11-08 1 JEFF PARKER P00970069 3149254300 67.137.57.251 2018-11-08 14:41:04 CS P 4DC81AC5090E51A43603AD047BBA54151ACF830E 48DF7E18B51ED0D4ADE189227F60937B8E503023 2017 2019-02-21 02:37:17Z CONCORDIA VILLAGE JOHN KOTOVSKY 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 19370511 0 X WWW.LSSLIVING.ORG X 1984 IL FAITH BASED ORGANIZATION WHICH PROVIDES A NETWORK OF SUPPORTIVE SERVICES FOR OLDER ADULTS. SEE BELOW FOR SUMMARY OF LSS CONSOLIDATED OPERATIONS. 11 10 310 1102 0 0 86344 15553 17151359 17659501 1291664 1320723 380337 374734 18909704 19370511 0 0 0 0 7034498 7410976 0 0 0 12792380 12550633 19826878 19961609 -917174 -591098 94020077 93208570 106997566 106777157 -12977489 -13568587 TO ADDRESS AND MEET THE NEEDS OF AGED PERSONS, INCLUDING HOUSING, HEALTHCARE, AND FINANCIAL SECURITY. 0 0 17365866 17659501 OPERATION OF A CONTINUING CARE RETIREMENT COMMUNITY THAT OFFERS A CONTINUUM OF CARE THAT INCLUDES 178 INDEPENDENT LIVING APARTMENTS, 26 PATIO HOMES AND 48 ASSISTED LIVING UNITS AND 64 SKILLED NURSING BEDS, WHICH INCLUDE 6 MEDICAID CERTIFIED BEDS. 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.BENEVOLENT CARE ASSISTANCE IS ALSO PROVIDED, WHICH INCLUDES MEDICAID CONTRACTUAL ALLOWANCES. TOTAL BENEVOLENT CARE ASSISTANCE PROVIDED WAS $252,876, OF WHICH $252,876 IS OFFSETTING PROGRAM SERVICE REVENUE. 17365866 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 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 0 0 0 1 0 0 0 1 0 0 310 1 0 0 0 0 0 0 0 0 0 0 X 11 10 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 IL X PAUL OGIER 3149689313 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 HAROLD OLSEN VICE-CHAIRPERSON OF THE BOARD 1.00 X X 0 0 0 MONICA L BOESDORFER BOARD MEMBER 1.00 X 0 0 0 SCOTT BRANDT BOARD MEMBER 1.00 X 0 0 0 MARK L GERBERDING BOARD MEMBER 1.00 X 0 0 0 DAVID HERMSMEYER BOARD MEMBER 1.00 X 0 0 0 LOIS HESSE BOARD MEMBER 1.00 X 0 0 0 JUDY JACOBS BOARD MEMBER 1.00 X 0 0 0 SHARON L O'BRIEN BOARD MEMBER 1.00 X 0 0 0 CINDY L PRITCHARD BOARD MEMBER 1.00 X 0 0 0 REV MICHAEL STRONG BOARD MEMBER 1.00 X 0 0 0 JOHN KOTOVSKY PRESIDENT AND CEO 1.00 40.00 X X 0 1050200 46530 PAUL J OGIER CHIEF FINANCIAL OFFICER/TREASURER 1.00 40.00 X 0 322766 71708 MARK W SCHOEDEL CHIEF DEVELOPMENT OFFICER 1.00 40.00 X 0 227405 53743 DALE KREIENKAMP VP OF HUMAN RESOURCES 1.00 40.00 X 0 226759 50684 CARLA BAUM REGIONAL VICE PRESIDENT 1.00 40.00 X 0 181791 6276 GARY ANDERSON CHIEF OPERATING OFFICER 1.00 40.00 X 0 214229 13454 ILLA DAVID CHIEF INFORMATION OFFICER 1.00 40.00 X 0 83572 3293 KAREN LARSON REGIONAL VICE PRESIDENT 1.00 40.00 X 0 174286 5947 MIKE RASO REGIONAL VICE PRESIDENT 1.00 40.00 X 0 156316 10655 LISA NORWINE CHIEF ADVANCEMENT OFFICER 1.00 40.00 X 0 171267 14966 JOSH KING VP OF INFORMATION TECHONOLOGY 1.00 40.00 X 0 106393 12535 JACQUE BOGNER EXECUTIVE DIRECTOR 40.00 0.00 X 0 103717 13158 RITA VICARY ADMIN OF MARKETING & SALES 1.00 40.00 X 0 156233 13263 CHAD SNEED CONTROLLER 1.00 40.00 X 0 148900 10410 TODD YOUNG NETWORK DIRECTOR 1.00 40.00 X 0 123402 16919 JEFF BROWN SENIOR ARCHITECT 1.00 40.00 X 0 127892 7108 BRIAN REINHOLD DIRECTOR OF RISK MANAGEMENT & CORP COMPLIANCE 1.00 40.00 X 0 117801 10793 0 3692929 361442 0 0 1 0 LUTHERAN SENIOR SERVICES 11150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 MANAGEMENT 1233700 SYMBRIA REHAB 28100 TORCH PARKWAY WARRENVILLE IL 60555 REHABILITATION 680238 CARPET WEAVER'S 4251 CONESTOGA DR SPRINGFIELD IL 62711 IMPROVEMENTS 320413 LAWN GROOMERS INC 1909 GRAVIOIS RD HIGH RIDGE MO 63049 LANDSCAPING 228756 MASON BUILDERS 450 7TH AVENUE 14TH FLOOR NEW YORK NY 10123 CONSTRUCTION 224419 6 15553 15553 RESIDENT SERVICE FEE 623000 16915709 16915709 AMORTIZATION OF ENTRANCE FEES 623000 743792 743792 17659501 1320723 1320723 MEALS 623000 117315 117315 BARBER AND BEAUTY 623000 113336 113336 GARAGE 623000 86032 86032 58051 58051 374734 19370511 17659501 0 1695457 116875 116875 5890467 5429667 460800 55398 51575 3823 913131 837659 75472 435105 394128 40977 1233700 1233700 8181 8181 6400 6400 1380601 1292494 88107 63221 63221 713604 591112 122492 34239 34034 205 1339499 1331462 8037 29658 26358 3300 994 901 93 2766475 2749876 16599 3391629 3371280 20349 171965 170933 1032 FOOD 814057 814057 BAD DEBT 222015 222015 PHARMACY 153962 153962 RECRUITMENT 80096 80096 140337 116368 23969 19961609 17365866 2595743 0 26060975 21146827 6705953 1155829 646376 203605 224620 42285 42681 62709 52004 85813437 21905139 65874697 63908298 619977 478269 0 3542 94020077 93208570 729361 753592 2994360 3150120 71588239 70127779 31685606 32745666 106997566 106777157 X -13029207 -13620305 51718 51718 -12977489 -13568587 94020077 93208570 -591098 0 X X 0 1 X 1 0 X 40209 57500 76451 86344 15553 276057 13108823 13702669 14568060 17151359 17659501 76190412 13149032 13760169 14644511 17237703 17675054 76466469 0 0 0 76466469 678695 699993 791060 1291664 1320723 4782135 678695 699993 791060 1291664 1320723 4782135 251273 272852 283915 380337 374734 1563111 14079000 14733014 15719486 18909704 19370511 82811715 0.92340 0.92670 0.05770 0.05460 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: BARBER AND BEAUTY - 2013 AMOUNT: $ 93,096. 2014 AMOUNT: $ 103,213. 2015 AMOUNT: $ 105,280. 2016 AMOUNT: $ 114,655. 2017 AMOUNT: $ 113,336. GARAGE REVENUE - 2015 AMOUNT: $ 45,054. 2016 AMOUNT: $ 91,791. 2017 AMOUNT: $ 86,032. ACTIVITIES - 2013 AMOUNT: $ 48. 2016 AMOUNT: $ 479. 2017 AMOUNT: $ 2,025. MISCELLANEOUS - 2013 AMOUNT: $ 54,413. 2014 AMOUNT: $ 58,165. 2015 AMOUNT: $ 35,329. 2016 AMOUNT: $ 31,815. 2017 AMOUNT: $ 43,389. MEAL REVENUE - 2013 AMOUNT: $ 99,205. 2014 AMOUNT: $ 104,405. 2015 AMOUNT: $ 92,914. 2016 AMOUNT: $ 133,418. 2017 AMOUNT: $ 117,315. LAUNDRY REVENUE - 2015 AMOUNT: $ 147. MAINTENANCE SERVICE - 2015 AMOUNT: $ 1,568. 2016 AMOUNT: $ 6,580. 2017 AMOUNT: $ 10,282. TRANSPORTATION REVENUE - 2015 AMOUNT: $ 3,253. 2016 AMOUNT: $ 1,332. 2017 AMOUNT: $ 1,512. GIFT SHOP REVENUE - 2015 AMOUNT: $ 370. 2016 AMOUNT: $ 267. 2017 AMOUNT: $ 843. OTHER REVENUE - 2013 AMOUNT: $ 4,511. 2014 AMOUNT: $ 7,069. 1126732 1126732 71690176 15830229 55859947 7926488 2956911 4969577 4895320 3117999 1777321 174721 174721 63908298 SECURITY DEPOSITS 343746 ENTRANCE FEES 32401920 32745666 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 JOHN KOTOVSKY PRESIDENT AND CEO 0 388404 0 0 0 661796 0 30320 0 16210 0 1096730 0 0 PAUL J OGIER CHIEF FINANCIAL OFFICER/TREASURER 0 291690 0 0 0 31076 0 55500 0 16208 0 394474 0 0 MARK W SCHOEDEL CHIEF DEVELOPMENT OFFICER 0 191947 0 0 0 35458 0 46988 0 6755 0 281148 0 0 DALE KREIENKAMP VP OF HUMAN RESOURCES 0 193672 0 0 0 33087 0 44437 0 6247 0 277443 0 0 CARLA BAUM REGIONAL VICE PRESIDENT 0 178457 0 0 0 3334 0 1899 0 4377 0 188067 0 0 GARY ANDERSON CHIEF OPERATING OFFICER 0 208782 0 0 0 5447 0 6696 0 6758 0 227683 0 0 KAREN LARSON REGIONAL VICE PRESIDENT 0 172499 0 0 0 1787 0 3216 0 2731 0 180233 0 0 MIKE RASO REGIONAL VICE PRESIDENT 0 153188 0 0 0 3128 0 6281 0 4374 0 166971 0 0 LISA NORWINE CHIEF ADVANCEMENT OFFICER 0 166351 0 0 0 4916 0 3338 0 11628 0 186233 0 0 RITA VICARY ADMIN OF MARKETING & SALES 0 127735 0 24750 0 3748 0 6517 0 6746 0 169496 0 0 CHAD SNEED CONTROLLER 0 147006 0 0 0 1894 0 6037 0 4373 0 159310 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: JOHN KOTOVSKY - SEC 457(F) PLAN - $20,000 PAUL OGIER - SEC 457(F) PLAN - $20,000 MARK SCHOEDEL - SEC 457(F) PLAN - $20,000 DALE KREIENKAMP - SEC 457(F) PLAN - $20,000 PAUL OGIER - SEC 457(B) PLAN - $24,812 MARK SCHOEDEL - SEC 457(B) PLAN - $17,736 DALE KREIENKAMP - SEC 457(B) PLAN - $17,164 PAYMENTS RECEIVED FROM PLAN: JOHN KOTOVSKY - SEC 457(F) PLAN - $26,956 PAUL OGIER - SEC 457(F) PLAN - $29,159 MARK SCHOEDEL - SEC 457(F) PLAN - $29,690 PAUL OGIER - SEC 457(B) PLAN - $39,070 JOHN KOTOVSKY - SEC 457(B) PLAN - $632,134 (1 TIME PYMT BASED ON 10 YRS OF SERVICE) DALE KREIENKAMP - SEC 457(B) PLAN - $47,199 MARK SCHOEDEL - SEC 457(B) PLAN - $22,724 FORM 990, PART I, LINE 1 LUTHERAN SENIOR SERVICES IS A LARGE COMPLEX ORGANIZATION THAT IS COMPRISED OF 19 SEPARATE LEGAL ENTITIES, EACH OF WHICH FILES ITS OWN TAX RETURN. DUE TO THE REQUIREMENTS FOR COMPLETING THESE 990'S (WHICH ARE FILED BY 16 OF THE 19 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 10 SENIOR LIVING COMMUNITIES SERVING OVER 3,000 OLDER ADULTS, NINE AFFORDABLE HOUSING COMMUNITIES SERVING OVER 570 OLDER ADULTS AND A VARIETY OF IN HOME SERVICES PROGRAMS SERVING OVER 5,000 OLDER ADULTS. IN 2017, LSS HAD TOTAL OPERATING INCOME OF APPROXIMATELY $213,000,000, PROVIDED APPROXIMATELY $12,062,000 IN BENEVOLENT CARE, HAD OVER 71,000 VOLUNTEER HOURS, AND EMPLOYED 16 CHAPLAINS. 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 7A THE GOVERNING BOARD MEMBERS ARE ELECTED BY THE SOLE MEMBER, LUTHERAN SENIOR SERVICES. 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 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 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, 2017. THE ORGANIZATION DID PAY THE SALARIES, EMPLOYMENT TAXES, AND EMPLOYEE BENEFITS FOR THE ORGANIZATION'S EMPLOYEES. THERE WERE 310 FULL TIME EMPLOYEES DEDICATED TO LUTHERAN RETIREMENT CENTER ASSOCIATION OPERATIONS ON DECEMBER 31, 2017. 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. LUTHERAN SENIOR SERVICES 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 430654862 SENIOR LIVING MO 501(C)(3) LINE 10 N/A 0 0 0 0 1 1 0 0 0 0 0 0 0 1 1 1 1 0 0 0