2018-11-12T09:38:39-06:00 2017-12-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2017-01-01 430654862 LUTHERAN SENIOR SERVICES LUTH 3149689313 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 PAUL OGIER CFO 3149689313 2018-11-08 1 JEFF PARKER P00970069 3149254300 67.137.57.251 2018-11-08 14:23:48 CS P 4DC81AC5090E51A43603AD047BBA54151ACF830E 48DF7E18B51ED0D4ADE189227F60937B8E503023 2017 2019-02-21 02:37:17Z JOHN KOTOVSKY 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 434216027 0 X WWW.LSSLIVING.ORG X 1863 MO FAITH BASED ORGANIZATION WHICH PROVIDES A NETWORK OF SUPPORTIVE SERVICES FOR OLDER ADULTS. SEE BELOW FOR SUMMARY OF LSS CONSOLIDATED OPERATIONS. 15 15 2979 3228 0 0 2183527 1888716 154439385 155778225 4657886 10408634 2990732 2762902 164271530 170838477 29911 32779 0 0 92028602 96265136 15000 0 0 83303008 83105297 175376521 179403212 -11104991 -8564735 525204611 523854233 484671096 494006809 40533515 29847424 TO PROVIDE A NETWORK OF SUPPORTIVE SERVICES THAT MEET THE NEEDS OF OLDER ADULTS AT ALL INCOME LEVELS IN ORDER TO LIVE OUT OUR MISSION OF "OLDER ADULTS LIVING LIFE TO THE FULLEST". 0 0 148850654 32779 158224923 OPERATIONS FOR FIVE CONTINUING CARE RETIREMENT COMMUNITIES (CCRC) THAT OFFER A CONTINUUM OF CARE THAT INCLUDES INDEPENDENT LIVING, ASSISTED LIVING, MEMORY CARE, AND SKILLED NURSING, THE MAJORITY OF WHICH ARE MEDICARE/MEDICAID CERTIFIED. IN ADDITION, OPERATIONS OF ONE ASSISTED LIVING AND ONE SKILLED NURSING FACILITY NOT ASSOCIATED WITH A CCRC. A TOTAL OF 3,275 UNITS ARE OFFERED WITH A SUSTAINED OCCUPANCY RATE EXCEEDING 92%. MORE THAN 3,300 CLIENTS ARE SERVED ANNUALLY. 7503755 A VARIETY OF HOME COMMUNITY BASED SERVICES FOR OLDER ADULTS WHO REMAIN IN THEIR OWN HOMES, INCLUDING MEDICARE CERTIFIED HOME HEALTH, PRIVATE DUTY HOME HEALTH SERVICES, HOSPICE SERVICES AND THREE PROGRAMS IN PARTNERSHIP WITH THE UNITED WAY: OUTREACH SOCIAL SERVICES, THE GOOD NEIGHBOR PROGRAM, AND VOLUNTEER MONEY MANAGEMENT. -9950453 A BENEVOLENT CARE FUND EXISTS TO PROVIDE FINANCIAL ASSISTANCE TO RESIDENTS OR CLIENTS WHO OUTLIVE THEIR ABILITY TO PAY.TOTAL BENEVOLENT CARE ASSISTANCE PROVIDED WAS $9,950,453, OF WHICH, $9,950,453 IS OFFSETTING PROGRAM SERVICE REVENUE. THERE WAS ADDITIONAL BENEVOLENT CARE ASSISTANCE PROVIDED BY OTHER ENTITIES WITHIN THE LUTHERAN SENIOR SERVICES AFFILIATED GROUP BRINGING THE TOTAL TO APPROXIMATELY $12,062,000. 148850654 1 1 0 1 0 0 0 0 1 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 369 0 2979 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X PAUL OGIER 3149689313 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 KATHLEEN T MUELLER CHAIRPERSON 0.20 2.00 X X 0 0 0 JEFFREY L DUNN VICE CHAIRPERSON 0.20 2.00 X X 0 0 0 SCOTT M HARTWIG SECRETARY 0.20 2.00 X X 0 0 0 DR F MATTHEW KUHLMANN ASSISTANT SECRETARY 0.20 2.00 X X 0 0 0 RICHARD J BAGY JR BOARD MEMBER 0.20 2.00 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 KARL A DUNAJCIK BOARD MEMBER 0.20 2.00 X 0 0 0 JOHN A KOMLOS BOARD MEMBER 0.20 2.00 X 0 0 0 HARRY MUELLER BOARD MEMBER 0.20 2.00 X 0 0 0 GARY OLSON BOARD MEMBER 0.20 2.00 X 0 0 0 REV DR SCOTT K SEIDLER BOARD MEMBER 0.20 2.00 X 0 0 0 LISA J SOMBART BOARD MEMBER 0.20 2.00 X 0 0 0 SHERRI C STRAND BOARD MEMBER 0.20 2.00 X 0 0 0 PAUL N TICE BOARD MEMBER 0.20 2.00 X 0 0 0 JOHN KOTOVSKY PRESIDENT AND CEO 26.00 15.00 X 1050200 0 46530 PAUL J OGIER CHIEF FINANCIAL OFFICER/TREASURER 26.00 15.00 X 322766 0 71708 MARK W SCHOEDEL CHIEF DEVELOPMENT OFFICER 26.00 15.00 X 227405 0 53743 DALE KREIENKAMP VP OF HUMAN RESOURCES 26.00 15.00 X 226759 0 50684 CARLA BAUM REGIONAL VICE PRESIDENT 26.00 15.00 X 181791 0 6276 GARY ANDERSON CHIEF OPERATING OFFICER 26.00 15.00 X 214229 0 13453 ILLA DAVID CHIEF INFORMATION OFFICER 26.00 15.00 X 83572 0 3293 KAREN LARSON REGIONAL VICE PRESIDENT 26.00 15.00 X 174286 0 5947 MIKE RASO REGIONAL VICE PRESIDENT 26.00 15.00 X 156315 0 10655 LISA NORWINE CHIEF ADVANCEMENT OFFICER 26.00 15.00 X 171267 0 14966 JOSH KING VP OF INFORMATION TECHONOLOGY 26.00 15.00 X 106393 0 12535 JOHN TURONGIAN EXECUTIVE DIRECTOR 33.00 8.00 X 153148 0 10300 DAVID LUETHY MASON SCN EXECUTIVE DIRECTOR 40.00 0.00 X 142395 0 6598 TERRY ETLING MERAMEC BLUFFS EXECUTIVE DIRECTOR 40.00 0.00 X 111754 0 8150 VALERIE COOPER LACLEDE GROVES EXECUTIVE DIRECTOR 40.00 0.00 X 144480 0 14028 RACHEL LITTLE MASON EXECUTIVE DIRECTOR 40.00 0.00 X 134875 0 4344 TAMMY HEMPEN BREEZE PARK EXECUTIVE DIRECTOR 40.00 0.00 X 129716 0 3988 KENT KIRKWOOD LENOIR WOODS EXECUTIVE DIRECTOR 40.00 0.00 X 128400 0 10786 DAVID CARTER EXEC DIR OF HOME CARE SERVIES 40.00 0.00 X 115504 0 3830 AL KOEPKE EXECUTIVE DIRECTOR OF DEVELOPMENT 33.00 8.00 X 65417 0 6221 DREW REDMAN EXECUTIVE DIRECTOR 33.00 8.00 X 97891 0 9974 SUSAN HUTCHINSON EXECUTIVE DIRECTOR 33.00 8.00 X 100180 0 8423 GIDEON WILSON LPN 40.00 0.00 X 163345 0 6458 MELISSA MCMULLIN ASST. DIRECTOR OF NURSING (RN) 40.00 0.00 X 144408 0 9674 RITA VICARY ADMIN OF MARKETING & SALES 26.00 15.00 X 156233 0 13263 CHAD SNEED CONTROLLER 26.00 15.00 X 148900 0 10410 TODD YOUNG NETWORK DIRECTOR 26.00 15.00 X 123403 0 16919 4975032 0 433156 37 0 1 0 PARIC CORPORATION 77 WESTPORT PLAZA SUITE 250 ST LOUIS MO 63146 CONSTRUCTION CONTRACTOR 35716651 SYMBRIA REHAB 28100 TORCH PARKWAY WARRENVILLE IL 60555 THERAPY SERVICES 6685883 OMNICARE 100 E RIVERCENTER BLVD COVINGTON KY 41101 PHARMACY SERVICES 2940489 JA MILLS BUILDER INC 438 E CLINTON PL KIRKWOOD MO 63122 BUILDING DESIGN 1532813 MEDICAL STAFFING NETWORK HEALTHCARE LLC 2388 SCHUETZ ROAD B-20 MARYLAND HEIGHTS MO 63146 MEDICAL STAFFING 770673 48 1253072 635644 1888716 CONTINUING CARE RETIREMENT COMMUN 623000 138037207 138037207 MANAGEMENT FEES 623000 15341485 15341485 HOME COMMUNITY BASED SERVICES REV 623000 7503755 7503755 AMORTIZATION OF ENTRANCE FEES 623000 3446231 3446231 DEVELOPMENT FEES 623000 1400000 1400000 -9950453 -9950453 155778225 1906775 1906775 314609 314609 569228 343000 226228 226228 226228 271210131 262828432 194449 8381699 -194449 8187250 8187250 27057 11669 15388 15388 LAUNDRY 623000 725086 725086 MEAL INCOME 623000 650430 650430 BARBER AND BEAUTY 623000 573425 573425 572345 572345 2521286 170838477 155778225 0 13171536 32779 32779 4615176 4615176 72993099 68727103 4265996 874501 874501 12229119 11121134 1107985 5553241 4941720 611521 10446334 10446334 192035 192035 183454 183454 24000 24000 178573 178573 16095531 14364863 1730668 459463 459463 5314273 3839443 1474830 304538 304538 5604373 5310902 293471 614624 535143 79481 69753 69753 9538265 9038798 499467 19044657 18047392 997265 1301749 1233583 68166 DIETARY 6226116 6226116 BAD DEBT EXPENSE 2691176 2691176 PHARMACY EXPENSES 2317838 2317838 NURSING / THERAPY SUPPL 1922282 1922282 576263 317057 259206 179403212 148850654 30552558 0 841398 178074 11737507 8862555 10807735 8497593 4674184 5905464 327848 355628 1734073 1545928 503049311 175482057 298893773 327567254 189478399 163120228 488467 426469 3540376 4109291 2680851 3285749 525204611 523854233 30439668 30975656 12668366 14420455 288991583 283450134 32117 42474 152539362 165118090 484671096 494006809 X 40070324 29847424 463191 0 40533515 29847424 525204611 523854233 X -8564735 -1535819 -585537 X X 0 1 X 1 0 X 1892923 1989444 1927513 2183527 1636708 9630115 123541647 132378822 140357100 154439385 156030233 706747187 27057 27057 125434570 134368266 142284613 156622912 157693998 716404359 344111 344111 0 344111 344111 716060248 2819393 4112741 3287793 3566475 2790612 16577014 2819393 4112741 3287793 3566475 2790612 16577014 2626987 2474944 2807153 2521286 10430370 128253963 141107994 148047350 162996540 163005896 743411743 0.96320 0.96280 0.02230 0.02560 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MEAL INCOME - 2014 AMOUNT: $ 534,556. 2015 AMOUNT: $ 577,123. 2016 AMOUNT: $ 580,094. 2017 AMOUNT: $ 650,430. TRANSPORTATION - 2014 AMOUNT: $ 90,651. 2015 AMOUNT: $ 91,858. 2016 AMOUNT: $ 97,758. 2017 AMOUNT: $ 69,165. TELEPHONE - 2014 AMOUNT: $ 12,547. 2015 AMOUNT: $ 10,688. 2016 AMOUNT: $ 9,000. 2017 AMOUNT: $ 8,509. MISCELLANEOUS - 2014 AMOUNT: $ 148,485. 2015 AMOUNT: $ 126,698. 2016 AMOUNT: $ 554,815. 2017 AMOUNT: $ 253,590. GIFT SHOP - 2014 AMOUNT: $ 21,461. 2015 AMOUNT: $ 20,949. 2016 AMOUNT: $ 28,208. MAINTENANCE - 2014 AMOUNT: $ 13,299. 2015 AMOUNT: $ 20,383. 2016 AMOUNT: $ 30,951. 2017 AMOUNT: $ 49,696. LAUNDRY - 2014 AMOUNT: $ 745,869. 2015 AMOUNT: $ 821,062. 2016 AMOUNT: $ 708,055. 2017 AMOUNT: $ 725,086. HOUSEKEEPING - 2014 AMOUNT: $ 17,728. 2015 AMOUNT: $ 11,339. 2016 AMOUNT: $ 6,941. 2017 AMOUNT: $ 10,931. GUEST ROOM - 2014 AMOUNT: $ 65,516. 2015 AMOUNT: $ 78,678. 2016 AMOUNT: $ 68,260. 2017 AMOUNT: $ 81,187. GARAGE FEES - 2014 AMOUNT: $ 61,950. 2015 AMOUNT: $ 55,955. 2016 AMOUNT: $ 51,244. 2017 AMOUNT: $ 52,095. DEVELOPMENT FEES - 2014 AMOUNT: $ 241,597. CHAPEL - 2014 AMOUNT: $ 23,584. 2015 AMOUNT: $ 24,289. 2016 AMOUNT: $ 23,779. 2017 AMOUNT: $ 19,955. BARBER AND BEAUTY - 2014 AMOUNT: $ 625,076. 2015 AMOUNT: $ 609,712. 2016 AMOUNT: $ 619,386. 2017 AMOUNT: $ 573,425. ACTIVITIES - 2014 AMOUNT: $ 24,668. 2015 AMOUNT: $ 26,210. 2016 AMOUNT: $ 28,662. 2017 AMOUNT: $ 27,217. 0 0 0 0 0 0 0 0 1 24000 24000 0 PART II-B, LINE 1: THE ORGANIZATION UTILIZES THE SERVICES OF A LOBBYIST TO KEEP THE ORGANIZATION ABREAST OF LEGISLATIVE ACTS PERTAINING TO THE ORGANIZATION'S INDUSTY AND OCCASIONALLY HAVE EMPLOYEES ATTEND HEARINGS TO SPEAK ABOUT INDUSTRY ISSUES. 0 1 X 28080611 28080611 386636019 140105937 246530082 19854690 10386331 9468359 41933880 24989789 16944091 26544111 26544111 327567254 REFUNDABLE ADMISSION FEES 142065853 RESIDENT DEPOSITS 4463451 INTEREST RATE SWAP AGREEMENT 613503 INTERCOMPANY PAYABLE 17975283 165118090 X PART IV, LINE 2B: RESIDENT FUNDS ARE HELD BY THE ORGANIZATION FOR THE BENEFIT OF THE RESIDENT. 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. 1 NURSING SCHOLARSHIP 9 21620 PART I, LINE 2: TO QUALIFY FOR THIS ASSISTANCE, AN EMPLOYEE MUST BE RECOMMENDED BY THEIR SUPERVISOR. THIS IS FORWARDED THROUGH THE CARE CENTER ADMINISTRATOR FOR APPROVAL OF THE AMOUNT OF ASSISTANCE. X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 JOHN KOTOVSKY PRESIDENT AND CEO 388404 0 0 0 661796 0 30320 0 16210 0 1096730 0 0 0 PAUL J OGIER CHIEF FINANCIAL OFFICER/TREASURER 291690 0 0 0 31076 0 55500 0 16208 0 394474 0 0 0 MARK W SCHOEDEL CHIEF DEVELOPMENT OFFICER 191947 0 0 0 35458 0 46988 0 6755 0 281148 0 0 0 DALE KREIENKAMP VP OF HUMAN RESOURCES 193672 0 0 0 33087 0 44437 0 6247 0 277443 0 0 0 CARLA BAUM REGIONAL VICE PRESIDENT 178457 0 0 0 3334 0 1899 0 4377 0 188067 0 0 0 GARY ANDERSON CHIEF OPERATING OFFICER 208782 0 0 0 5447 0 6696 0 6757 0 227682 0 0 0 KAREN LARSON REGIONAL VICE PRESIDENT 172499 0 0 0 1787 0 3216 0 2731 0 180233 0 0 0 MIKE RASO REGIONAL VICE PRESIDENT 153187 0 0 0 3128 0 6281 0 4374 0 166970 0 0 0 LISA NORWINE CHIEF ADVANCEMENT OFFICER 166351 0 0 0 4916 0 3338 0 11628 0 186233 0 0 0 JOHN TURONGIAN EXECUTIVE DIRECTOR 140183 0 10000 0 2965 0 5799 0 4501 0 163448 0 0 0 VALERIE COOPER LACLEDE GROVES EXECUTIVE DIRECTOR 142017 0 0 0 2463 0 5921 0 8107 0 158508 0 0 0 GIDEON WILSON LPN 156634 0 5850 0 861 0 780 0 5678 0 169803 0 0 0 MELISSA MCMULLIN ASST. DIRECTOR OF NURSING (RN) 144295 0 75 0 38 0 1567 0 8107 0 154082 0 0 0 RITA VICARY ADMIN OF MARKETING & SALES 127735 0 24750 0 3748 0 6517 0 6746 0 169496 0 0 0 CHAD SNEED CONTROLLER 147006 0 0 0 1894 0 6037 0 4373 0 159310 0 0 0 PART I, LINE 1A JOHN R. KOTOVSKY HAS A HOUSING ALLOWANCE RELATED TO HIS PASTORAL DUTIES THAT IS INCLUDED IN HIS OTHER REPORTABLE COMPENSATION. 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 SCHEDULE J PART II 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 ASSETS OF $815,343,211, PROVIDED APPROXIMATELY $12,062,000 IN BENEVOLENT CARE, HAD OVER 71,000 VOLUNTEER HOURS, AND EMPLOYED 16 CHAPLAINS. A HEALTH AND EDUCATIONAL FACILITIES AUTHORITY OF STATE OF MISSOURI 431178966 60635HK40 2010-10-14 38277316 CAP IMPROVEMENTS TO LSS, HEISINGER LUTHERAN HOME, LRCA AND MVIII 0 0 0 B HEALTH AND EDUCATIONAL FACILITIES AUTHORITY OF STATE OF MISSOURI 431178966 60635HM55 2011-09-29 47187481 CAPITAL IMPROVEMENTS TO LUTHERAN SENIOR SERVICES 0 0 0 C HEALTH & EDUCATIONAL FACILITIES AUTHORITY OF STATE OF MISSOURI SERIES 2014A 431178966 60635HS26 2014-06-04 84146040 REFUNDING OF 2004 BONDS AND CAPITAL IMPROVEMENTS 0 0 0 D HEALTH & EDUCATIONAL FACILITIES AUTHORITY OF STATE OF MISSOURI SERIES 2014B 431178966 2014-06-04 50000000 REFUNDING OF 2008 BONDS 0 0 0 A 780000 38434289 3777233 915404 631973 2054508 31055171 2011 0 0 1 1 B 2695000 47452221 871285 751862 5541743 40287331 2013 0 0 1 1 C 1590000 84658512 3866287 1293330 284416 745123 54739476 19384946 4344934 2016 1 0 0 1 D 50000000 50000000 2015 1 0 1 1 A 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 B 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 C 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 D 0 1 1 1 0 0.00000 0.00000 0.00000 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 1 0 0 0 0 0 0 1 D 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: HEALTH AND EDUCATIONAL FACILITIES AUTHORITY OF STATE OF MISSOU DATE THE REBATE COMPUTATION WAS PERFORMED: 10/14/2015 ISSUER NAME: HEALTH AND EDUCATIONAL FACILITIES AUTHORITY OF STATE OF MISSOU DATE THE REBATE COMPUTATION WAS PERFORMED: 09/29/2013 SCHEDULE K, ENTITY 1, PAGE 1, PART I, LINE (B), COLUMN (F) THE CAPITAL IMPROVEMENTS BENEFITTED LUTHERAN SENIOR SERVICES, HEISINGER LUTHERAN HOME, LUTHERAN RETIREMENT CENTER ASSOCIATION, AND MERIDIAN VILLAGE ASSOCIATION III. AS SUCH, A PORTION OF THE BOND DEBT LIABILITY HAS BEEN ALLOCATED TO THOSE ENTITIES ON THEIR RESPECTIVE FORMS 990, PART X, PAGE 11, LINE 20. THE PARENT ORGANIZATION HAS ELECTED TO FILE ALL APPLICABLE SCHEDULE K REPORTING ON ITS RETURN SO THERE IS NO SCHEDULE K REPORTING ON ANY RETURN EXCEPT THE PARENT ENTITY. SCHEDULE K, ENTITY 2, PAGE 1, PART I, LINE (D), COLUMN (F) THE 2016 SERIES B&C BONDS WERE USED TO REFUND THE SERIES 2007 BONDS, WHICH ARE NO LONGER REQUIRED TO BE DISCLOSED ON SCHEDULE K. SCHEDULE K, PAGE 1, ENTITY 1, PART II, LINE 3, COLUMN (A) PROCEEDS DIFFERS FROM ISSUANCE PRICE DUE TO INCLUSION OF ACCUMULATED INTEREST INCOME THROUGH 12/31/17 OF $156,973. SCHEDULE K, PAGE 1, ENTITY 1, PART II, LINE 3, COLUMN (B) PROCEEDS DIFFERS FROM ISSUANCE PRICE DUE TO INCLUSION OF ACCUMULATED INTEREST INCOME THROUGH 12/31/17 OF $264,740. SCHEDULE K, PAGE 1, ENTITY 1, PART II, LINE 3, COLUMN (C) PROCEEDS DIFFERS FROM ISSUANCE PRICE DUE TO INCLUSION OF ACCUMULATED INTEREST INCOME THROUGH 12/31/17 OF $512,472. SCHEDULE K, PAGE 1, ENTITY 2, PART II, LINE 3, COLUMN (C) PROCEEDS DIFFERS FROM ISSUANCE PRICE DUE TO INCLUSION OF ACCUMULATED INTEREST INCOME THROUGH 12/31/17 OF $66,237. SCHEDULE K, PAGE 1, ENTITY 2, PART II, LINE 3, COLUMN D PROCEEDS DIFFERS FROM ISSUANCE PRICE DUE TO INCLUSION OF ACCUMULATED INTEREST INCOME THROUGH 12/31/17 OF $437,446. SCHEDULE K, ENTITY 1, PAGE 1, PART II, LINE 4, COLUMN (A) - RESERVE FUNDS THE TOTAL AMOUNT OF GROSS PROCEEDS IN RESERVE FUNDS AT 12/31/17 EQUALS $3,842,665. THIS AMOUNT IS REDUCED BY $65,432, WHICH REPRESENTS THE DIFFERENCE BETWEEN CURRENT MARKET VALUE OF DEBT RESERVE FUNDS AND THE INITIAL FUNDING AMOUNT. SCHEDULE K, ENTITY 1, PAGE 1, PART II, LINE 4, COLUMN (B) - RESERVE FUNDS THE TOTAL AMOUNT OF GROSS PROCEEDS IN RESERVE FUNDS AT 12/31/17 EQUALS $3,617,317. THIS AMOUNT IS REDUCED BY $96,032, WHICH REPRESENTS THE DIFFERENCE BETWEEN CURRENT MARKET VALUE OF DEBT RESERVE FUNDS AND THE INITIAL FUNDING AMOUNT AND $2,650,000, WHICH REPRESENTS AN LSS EQUITY CONTRIBUTION. SCHEDULE K, ENTITY 1, PAGE 1, PART II, LINE 4, COLUMN (C) - RESERVE FUNDS THE TOTAL AMOUNT OF GROSS PROCEEDS IN RESERVE FUNDS AT 12/31/17 EQUALS $5,669,296. THIS AMOUNT IS REDUCED BY $86,958, WHICH REPRESENTS THE DIFFERENCE BETWEEN CURRENT MARKET VALUE OF DEBT RESERVE FUNDS AND THE INITIAL FUNDING AMOUNT, $1,541,208, WHICH REPRESENTS FUNDS NOT FROM DEBT PROCEEDS SINCE IT WAS A REFUNDING ISSUE. SCHEDULE K, ENTITY 2, PAGE 1, PART II, LINE 4, COLUMN (C) - RESERVE FUNDS THE TOTAL AMOUNT OF GROSS PROCEEDS IN RESERVE FUNDS AT 12/31/17 EQUALS $3,409,829. THIS AMOUNT IS REDUCED BY $2,550,000, WHICH REPRESENTS AN LSS EQUITY CONTRIBUTION. A HEALTH & EDUCATIONAL FACILITIES AUTHORITY OF STATE OF MISSOURI SERIES 2014C 431178966 2015-02-02 28755000 REFUNDING OF SERIES 2005A BONDS 0 0 0 B HEALTH & EDUCATIONAL FACILITIES AUTHORITY OF STATE OF MISSOURI SERIES 2014D 431178966 2016-02-01 12390000 REFUNDING OF SERIES 2005B BONDS 0 0 0 C HEALTH & EDUCATIONAL FACILITIES AUTHORITY OF STATE OF MISSOURI SERIES 2016A 431178966 60635HU56 2016-01-29 58320378 ACQUISITION OF MASON POINTE AND OTHER LSS CAPITAL PROJECTS 0 0 0 D HEALTH & EDUCATIONAL FACILITIES AUTHORITY OF STATE OF MISSOURI SER 2016B&C 431178966 60635HZ85 2016-11-04 123622927 REFUNDING OF SERIES 2006, 2007A, 2007B, AND 2007C BONDS AND CAPITAL PROJECTS 0 0 0 A 1000000 28755000 336434 28418566 2015 1 0 1 1 B 960000 12390000 177485 12212515 2016 1 0 1 1 C 920000 58320378 3472998 851019 53996361 2017 0 0 1 1 D 1925000 123622927 782691 1941885 1561698 36000000 83336653 2017 1 1 0 1 A 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 B 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 C 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 D 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 1 0 0 0 1 C 0 1 0 0 0 0 0 0 1 D 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 D 1 FORM 990, PAGE 1, PART I CONTINUATION 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 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 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 7A THE GOVERNING BOARD MEMBERS ARE ELECTED BY ASSOCIATED CHURCHES. FORM 990, PART VI, SECTION B, LINE 11B THE GOVERNING BODY IS PROVIDED A COPY OF THE FORM 990 FOR REVIEW PRIOR TO FILING. APPROVAL OF THE FORM 990 IS DELEGATED TO THE AUDIT COMMITTEE OF THE GOVERNING BODY PRIOR TO FILING. 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 15A 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: NET PERIODIC PENSION COST -573,549. CHANGE IN VALUE OF INTEREST RATE SWAP 364,203. OTHER CHANGES IN PLAN ASSETS AND BENEFIT OBLIGATIONS -376,191. 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 PRIOR YEARS. FORM 990, PAGE 10, PART IX, LINE 11A THE MANAGEMENT FEE EXPENSE REPRESENTS ONLY INTERCOMPANY CHARGES THAT ARE OFFSET BY MANAGEMENT FEE REVENUES INCLUDED IN PROGRAM SERVICE REVENUES ON PAGE 9. 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