2018-11-13T16:13:30-05:00 2017-12-31 GRANT THORNTON LLP 171 N CLARK ST SUITE 200 CHICAGO IL 60601 990 2017-01-01 362233542 Mather LifeWays % CAROL SUSSENBACH MATH 8474927500 1603 Orrington Avenue Suite 1800 Evanston IL 60201 MARY G LEARY President & CEO 8474927500 2018-11-13 true Michelle L Weber P00556798 3128560200 2018-11-05 209.220.64.52 36941220183175000008 2018-11-13 P CB08D785F62ADE9BABB832FE1B8C2D8F2D70060D 1CA44D99638495255232EDE620415A86C32C85BF 2017 2019-02-21 02:37:17Z Mary G Leary 1603 Orrington Avenue Evanston IL 60201 52057142 false X www.matherlifeways.com X 1941 IL MATHER LIFEWAYS IS A LEADING PROVIDER OF SENIOR LIVING COMMUNITIES, COMMUNITY PROGRAMS, RESEARCH, AND EDUCATION THAT ENHANCE THE LIVES OF OLDER ADULTS BY CREATING WAYS TO AGE WELL. 4 3 455 77 0 0 21207419 28910911 22932444 22897391 170719 39547 13772 0 44324354 51847849 0 0 0 0 24870113 34078815 0 0 0 25587444 19561316 50457557 53640131 -6133203 -1792282 195611496 197534971 238568955 232752176 -42957459 -35217205 X MATHER LIFEWAYS IS A LEADING NOT-FOR-PROFIT PROVIDER OF SENIOR LIVING COMMUNITIES AND COMMUNITY PROGRAMS, AS WELL AS A RESPECTED SOURCE FOR RESEARCH AND EDUCATION THAT PROVIDES INDUSTRY PROFESSIONALS AND CAREGIVERS WITH INFORMATION AND KNOWLEDGE THAT ENHANCES THE LIVES OF OLDER ADULTS BY CREATING WAYS TO AGE WELL. false false 26972736 22188667 MATHER LIFEWAYS LIFE PLAN COMMUNITIES PROVIDE OLDER ADULTS WITH LIVING ACCOMMODATIONS, SERVICES AND CARE. 4970453 583812 MATHER LIFEWAYS, VIA MATHER LIFEWAYS COMMUNITY INITIATIVES, PROVIDES COMMUNITY BASED SERVICES FOR OLDER ADULTS IN THE CHICAGO AREA. 1218302 124912 MATHER LIFEWAYS, VIA MATHER LIFEWAYS INSTITUTE ON AGING, PROVIDES RESEARCH AND EDUCATION TO IMPROVE THE LIVES OF OLDER ADULTS. 33161491 true true false false false false false false false false true false true false true true false true false false false false false false false false false false false true false false false false false false false false false false false false true true true true false false true 202 0 true 455 true false false false false false false false false false false X 4 3 false false false false true true true true true false false true true true true true true true true false IL X CAROL SUSSENBACH 8474926760 1603 ORRINGTON AVENUE SUITE 1800 Evanston IL 60201 X Roger E Lumpp II Chairman 0.3 4.4 X 0 0 0 Mary G Leary President & CEO 50.0 10.4 X X 1779770 0 554454 Victoria J Herget Director 0.1 2.1 X 0 0 0 Terence J Toth Director - as of 3/2017 0.1 2.1 X 0 0 0 Carol Sussenbach CFO & Treasurer 35.0 15.4 X 524712 0 187452 Julie Riggs Secretary 44.6 5.4 X 136505 0 46446 Joseph Zajdel SVP Business Development 50.0 0.0 X 502317 0 180789 David Kane SVP Strategic Initiatives 50.0 0.0 X 313059 0 29493 Jeff Branch SVP Senior Living & MLIA 50.0 0.0 X 220120 0 94448 Mary Sullivan SVP Human Resources 50.0 0.0 X 375991 0 134587 Christopher Manella VP Finance 48.0 2.0 X 281471 0 79213 Gale Morgan-Johnston SVP Sales 50.0 0.0 X 274063 0 75668 Brenda P Schreiber SVP Marketing 50.0 0.0 X 260532 0 25357 Michelle Madda AVP of Health & Wellness SVCS 50.0 0.0 X 214544 0 49201 4883084 0 1457108 35 false true false Plan B 116 W Illinois St 2W CHICAGO IL 60654 Marketing 631546 Equilibrium IT Solutions Inc 5080 N Elston Avenue CHICAGO IL 60630 Consultants 434013 GRANT THORNTON 33562 Treasury Center CHICAGO IL 60694 Accounting Service 279088 K CREATIVE GROUP 9244 Kilpatrick Avenue SKOKIE IL 60076 Marketing 144709 Ernst Young 3712 Solutions Center CHICAGO IL 60677 Accounting Service 119650 5 2707 28837312 70892 28910911 CONTRACTED SERVICES 623000 12554518 12554518 MANAGEMENT FEE 623000 5128064 5128064 LEASE REVENUE 623000 3857848 3857848 GUEST MEALS 623000 379553 379553 MONTHLY SERVICE FEE 623000 258615 258615 718793 718793 22897391 248840 248840 0 0 0 0 0 209293 -209293 -209293 -209293 0 0 0 0 0 0 0 0 0 0 51847849 22897391 39547 0 0 0 0 4481049 4481049 0 17295251 12291086 5004165 7832311 1165993 6666318 3147117 2879891 267226 1323087 940268 382819 0 140272 140272 201264 201264 0 0 0 0 304100 304100 339264 112902 226362 672627 160627 512000 0 1257746 465716 792030 207023 40237 166786 0 116786 28284 88502 6696427 6696427 0 4958298 4701899 256399 50604 50604 CONTRACTED SERVICES 1788762 663274 1125488 0 RESIDENT PROGRAM SERVICES 1591847 1562588 29259 0 NURSING MEDICAL SERVICES 525925 525925 0 0 FOOD 254284 254284 0 0 456087 317386 138701 53640131 33161491 20478640 0 X 0 0 2055927 2714605 0 0 1099291 1055172 0 0 0 0 2337208 2224410 0 0 313089 360118 180622565 42724609 142604912 137897956 0 0 0 0 47083251 53164892 0 0 117818 117818 195611496 197534971 16731943 12174330 0 0 0 0 0 0 0 0 0 0 21600000 21600000 0 0 200237012 198977846 238568955 232752176 X -42957459 -35217205 0 0 0 0 -42957459 -35217205 195611496 197534971 X -1792282 9532536 X false true X true false X X X 4 MATHER PLACE 363776145 10 false 0 0 MATHER INVESTMENTS NFP 364266878 10 false 0 0 MATHER POSSIBILITIES 362856851 7 false 0 0 THE MATHER 205860808 10 false 0 0 4 0 0 false false false false false false false false false false false false false false false true SUPPORTED ORGANIZATIONS FORM 990, SCHEDULE A, PART IV, SECTION A, LINE 1 SUPPORTED ORGANIZATIONS ARE DESIGNATED BY CLASS AS PUBLICLY SUPPORTED ORGANIZATIONS AFFILIATED WITH THE MATHER SYSTEM. 0 4019579 4019579 0 163664109 31509786 132154323 0 2744524 1778243 966281 0 3546926 2959198 587728 0 6647427 6477382 170045 137897956 MATHER PLACE 36400305 C MATHER INVESTMENTS, NFP 14902882 C THE MATHER 1424941 C MATHER POSSIBILITIES 436764 C 53164892 0 THE MATHER - LINE OF CREDIT 181124000 MATHER FOUNDATION - LINE OF CREDIT 12050081 OBLIGATION FOR FUTURE SERVICES 3322769 REFUNDABLE ENTRANCE FEE 2399296 DEFERRED ENTRANCE FEES 81700 198977846 X LIABILITY FOR UNCERTAIN TAX POSITIONS FORM 990, SCHEDULE D, PART X, LINE 2 MATHER LIFEWAYS, MATHER FOUNDATION, MATHER PLACE, MATHER INVESTMENTS, NFP, MATHER POSSIBILITIES AND THE MATHER HAVE RECEIVED FAVORABLE DETERMINATION LETTERS FROM THE INTERNAL REVENUE SERVICE STATING THAT THEY ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, EXCEPT FOR INCOME TAXES PERTAINING TO UNRELATED BUSINESS INCOME. THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED GUIDANCE THAT REQUIRES TAX EFFECTS FROM UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. MANAGEMENT HAS DETERMINED THERE ARE NO MATERIAL UNCERTAIN POSITIONS THAT REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS. ADDITIONALLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THESE CONSOLIDATED FINANCIAL STATEMENTS. THE ENTITIES OF MATHER LIFEWAYS FILE TAX RETURNS IN CERTAIN STATES; HOWEVER, THEY DO NOT FILE IN EVERY STATE. FOR ALL STATES WHERE THE ENTITIES HAVE NOT FILED A STATE RETURN, ALL TAX YEARS REMAIN OPEN. X X X X false true false false false false false true false Mary G Leary President & CEO 658264 0 1097165 0 24341 0 519633 0 34821 0 2334224 0 649927 0 Carol Sussenbach CFO & Treasurer 290910 0 201453 0 32349 0 162027 0 25425 0 712164 0 105939 0 Julie Riggs Secretary 114043 0 17876 0 4586 0 17524 0 28922 0 182951 0 0 0 Joseph Zajdel SVP Business Development 254636 0 237706 0 9975 0 138510 0 42279 0 683106 0 95798 0 David Kane SVP Strategic Initiatives 132241 0 119421 0 61397 0 16885 0 12608 0 342552 0 16104 0 Mary Sullivan SVP Human Resources 227711 0 135034 0 13246 0 100722 0 33865 0 510578 0 42056 0 Christopher Manella VP Finance 199006 0 74550 0 7915 0 37300 0 41913 0 360684 0 0 0 Gale Morgan-Johnston SVP Sales 186677 85500 1886 39966 35702 349731 0 Brenda P Schreiber SVP Marketing 191379 0 63063 0 6090 0 17401 0 7956 0 285889 0 0 0 Michelle Madda AVP of Health & Wellness SVCS 179341 0 33390 0 1813 0 15645 0 33556 0 263745 0 0 0 Jeff Branch SVP Senior Living & MLIA 212395 0 0 0 7725 0 76023 0 18425 0 314568 0 0 0 SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN FORM 990, SCHEDULE J, PART I, LINE 4B MARY G. LEARY, CAROL SUSSENBACH AND MARY SULLIVAN ARE PARTICIPANTS IN MATHER LIFEWAYS' 457(F) PLANS. A DISTRIBUTION OF $11,156 WAS PAID OUT IN 2017 TO CAROL SUSSENBACH. NON-FIXED PAYMENTS FORM 990, SCHEDULE J, PART I, LINE 7 BONUS PROGRAMs BASED ON GOAL ACHIEVEMENT AND INCLUDES A DISCRETIONARY PORTION. THE BONUSES ARE INCLUDED IN THE COMPENSATION REVIEW AS DESCRIBED IN SCHEDULE O, UNDER PROCESS FOR DETERMINING COMPENSATION. MEMBERS OR STOCKHOLDERS FORM 990, PART VI, LINE 6 MATHER FOUNDATION IS THE SOLE MEMBER OF THE ORGANIZATION AND IN THIS CAPACITY ELECTS AND REMOVES THE ORGANIZATION'S DIRECTORS AND APPROVES MAJOR ACTIONS OF THE ORGANIZATION. MEMBERS OR STOCKHOLDERS WHO MAY ELECT FORM 990, PART VI, LINE 7A MATHER FOUNDATION IS THE SOLE MEMBER OF THE ORGANIZATION AND IN THIS CAPACITY ELECTS AND REMOVES THE ORGANIZATION'S DIRECTORS WHETHER PERIODICALLY, OR AS VACANCIES ARISE, OR OTHERWISE. DECISIONS SUBJECT TO APPROVAL FORM 990, PART VI, LINE 7B MATHER FOUNDATION IS THE SOLE MEMBER OF THE ORGANIZATION AND IN THIS CAPACITY ELECTS AND REMOVES THE ORGANIZATION'S DIRECTORS AND HAS THE RIGHT TO APPROVE OR RATIFY DECISIONS OF THE ORGANIZATION'S GOVERNING BODY. FORM 990 REVIEW PROCESS FORM 990, PART VI, LINE 11B THE FORM 990, INCLUDING SCHEDULES, WAS DISTRIBUTED TO THE MEMBERS OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS. THE COMMITTEE MET WITH MANAGEMENT AND REVIEWED THE FORM 990. SUBSEQUENTLY, THE FORM 990 WAS DISTRIBUTED TO EACH DIRECTOR. ALL COMMENTS AND QUESTIONS WERE DIRECTED TO THE ORGANIZATION'S CHIEF FINANCIAL OFFICER. CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT FORM 990, PART VI, LINE 12C ANNUALLY ALL BOARD MEMBERS, OFFICERS AND SENIOR STAFF MUST DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. ANY ACTUAL, POTENTIAL, OR APPARENT CONFLICTS ARE REFERRED TO THE CEO AND PRESIDENT, THE BOARD CHAIR AND CHAIR OF THE GOVERNANCE COMMITTEE, WHO TAKE APPROPRIATE ACTION, INCLUDING DISCUSSING WITH THE FULL BOARD, WHEN NECESSARY. PROCESS FOR DETERMINING COMPENSATION FORM 990, PART VI, LINE 15A MATHER LIFEWAYS FOLLOWS PROCEDURES TO ESTABLISH THE "REBUTTABLE" PRESUMPTION OF REASONABLENESS DESCRIBED IN THE INCOME TAX REGULATIONS IN DETERMINING EXECUTIVE COMPENSATION. COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD'S COMPENSATION COMMITTEE, WHICH CONSISTS OF INDEPENDENT DIRECTORS WHO OBTAIN AND RELY ON APPROPRIATE DATA AS TO COMPARABILITY. OBJECTIVE EVIDENCE OF REASONABLENESS AND COMPARABILITY IS OBTAINED FROM INFORMATION PROVIDED BY AN INDEPENDENT, THIRD PARTY COMPENSATION CONSULTANT. DETERMINATION OF EXECUTIVE COMPENSATION INVOLVES BENCHMARKING WITH COMPARATIVE MARKET COMPENSATION DATA TO ENSURE THAT COMPENSATION IS FAIR, EQUITABLE, AND WITHIN THE STANDARDS OF COMPENSATION UTILIZED WITHIN THE INDUSTRY. COMPENSATION DECISIONS INCLUDE CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION, WITH DECISIONS REVIEWED WITH THE FULL BOARD. HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC FORM 990, PART VI, LINE 19 THE ORGANIZATION'S ARTICLES OF INCORPORATION, BYLAWS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. CAPITAL LEASE FORM 990, PART X FORM 990, PART X IS COMPLETED PER THE AUDITED FINANCIAL STATEMENT PRESENTATION. AS SUCH, THE FOLLOWING CAPITAL LEASE AMOUNTS ARE NOT INCLUDED ON FORM 990, PART X OR SCHEDULE D, PARTS IX AND X. ASSETS LEASE RECEIVABLE $380,083,776 LIABILITIES UNEARNED REVENUE 382,094,002 INTERCOMPANY PAYABLE - THE MATHER 7,643,213 NET ASSETS CURRENT YEAR NET INCOME (3,229,802) ACCUMULATED PRIOR YEAR NET INCOME (6,423,637) OTHER CHANGES IN NET ASSETS OR FUND BALANCES FORM 990, PART XI, LINE 9 FASB 158 PENSION FUNDING $6,166,607 CHANGES IN FUTURE SERVICE OBLIGATION 83,368 CHANGES IN SPLIT INTEREST AGREEMENTS 52,758 BOOK/TAX DIFFERENCE: CAPITAL LEASE 3,229,802 Rounding DIFFERENCE 1 ----------- TOTAL 9,532,536 Mather L Comm Initiative LLC 1603 Orrington Ave Suite 1800 Evanston IL 60201 201276611 Community Ini IL 666478 477341 Mather Life Mather L Inst On Aging LLC 1603 Orrington Ave Suite 1800 Evanston IL 60201 201276530 Aging Researc IL 124912 62456 Mather Life Mather Senior Living Comm LLC 1603 Orrington Ave Suite 1800 Evanston IL 60201 201276592 Senior Living IL 0 0 Mather Life Hinman-Davis LLC 1603 Orrington Ave Suite 1800 Evanston IL 60201 830381451 Senior Living IL 0 0 Mather Life Wilmette Affiliate LLC 1603 Orrington Ave Suite 1800 Evanston IL 60201 201276630 Senior Living IL 0 0 Mather Life Mather Foundation 1603 Orrington Ave Suite 1800 Evanston IL 60201 201030638 Parent Entity IL 501(c)(3) 12-TYPE III NA false Mather Place 1603 Orrington Ave Suite 1800 Evanston IL 60201 363776145 Senior Living IL 501(c)(3) 10 Mather Life true Mather Investments NFP 1603 Orrington Ave Suite 1800 Evanston IL 60201 364266878 Senior Living IL 501(c)(3) 10 Mather Life true Mather Possibilities 1603 Orrington Ave Suite 1800 Evanston IL 60201 362856851 Older Adult IL 501(c)(3) 07 Mather Life true The Mather 1603 Orrington Ave Suite 1800 Evanston IL 60201 205860808 Senior Living IL 501(c)(3) 10 Mather Life true true false true true true false false false false false false false false false false false true false false The Mather A 3236325 Cost The Mather A 621523 Cost Mather Investments NFP C 1582227 Cost Mather Place D 36400305 Cost Mather Investments NFP D 14902882 Cost The Mather D 7643213 Cost The Mather D 1424941 Cost Mather Possibilities D 436764 Cost The Mather E 181124000 Cost Mather Investments nfp Q 2268882 Cost The Mather Q 1133479 Cost Mather Place Q 936503 Cost Mather Possibilities Q 77690 Cost