2025-11-14T08:38:36-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2024-01-01 430654862 LUTHERAN SENIOR SERVICES LUTH 3149689313 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 CHAD SNEED CHIEF FINANCIAL OFFICER 3149689313 2025-11-13 1 1 AMBER HAMILTON P01251012 3149254300 2025-11-13 2024 2025-03-06 01:10:19Z ADAM MARLES 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 418680736 0 X HTTPS://WWW.EVERTRUELIVING.ORG/ X 1863 MO FAITH BASED ORGANIZATION WHICH PROVIDES A NETWORK OF SUPPORTIVE SERVICES FOR OLDER ADULTS. 12 12 3638 1026 0 0 4946565 6246451 221184421 234704125 9704101 11604887 2956590 1958354 238791677 254513817 2944 18293 0 0 136359908 149662900 0 0 0 118179444 128393688 254542296 278074881 -15750619 -23561064 771641649 898919190 898357319 952845996 -126715670 -53926806 X OLDER ADULTS LIVING LIFE TO THE FULLEST. 1 0 220942848 18293 226579345 OPERATIONS FOR EIGHT LIFE PLAN COMMUNITIES 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 FACILITY NOT ASSOCIATED WITH A CCRC.A TOTAL OF 3,218 UNITS ARE OFFERED WITH A SUSTAINED OCCUPANCY RATE EXCEEDING 89%. MORE THAN 3,300 CLIENTS ARE SERVED ANNUALLY. 9345391 0 8959005 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. 6590746 0 4955053 PACE - PROGRAM OF ALL-INCLUSIVE CARE FOR THE ELDERLY-PROVEN, COST-EFFECTIVE PROGRAM LED BY AN INTERDISCIPLINARY TEAM OF HEALTHCARE PROFESSIONALS THAT PROVIDE HOLISTIC SUPPORT AT HOME AND IN THE EVERTRUE PACE CENTER. FROM MEDICAL CARE TO SOCIALIZATION, YOUR PHYSICAL AND EMOTIONAL HEALTH WILL BE SUPPORTED THROUGH A ROBUST NETWORK OF RESOURCES. 4694121 0 3341862 ST. LOUIS HOME HEALTH - THE SAME CARE AND SUPPORT YOU'D EXPECT TO FIND IN AN ACUTE REHABILITATION FACILITY, BUT WITH ALL THE COMFORTS OF YOUR HOME. SHARE YOUR GOALS AND NEEDS WITH OUR TEAM AND WE WILL CREATE A PLAN TO HELP YOU AND YOUR FAMILY ACHIEVE THEM, PLUS OFFER TOOLS TO CONTINUE TO BE SUCCESSFUL IN YOUR HEALTH JOURNEY. AND THERE IS NO LONG WAIT TO GET ACCESS! OUR COMPASSIONATE AND KNOWLEDGEABLE TEAM MEMBERS CAN GET STARTED QUICKLY. 0 0 -9131140 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 $9,131,140, OF WHICH, $9,131,140 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 $9,903,000. 4694121 0 -5789278 241573106 1 1 0 1 0 0 0 0 1 1 1 0 1 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 1 459 0 3638 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 0 1 1 1 0 0 1 1 1 1 1 1 1 0 0 IL X CHAD SNEED 3149689313 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 BRENT BEUMER BOARD MEMBER 0.20 2.00 X 0 0 0 MEGAN MEADOWS SECRETARY 0.20 2.00 X 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 PAUL N TICE CHAIRPERSON 0.20 2.00 X X 0 0 0 LISA J SOMBART BOARD MEMBER 0.20 2.00 X 0 0 0 HARRY MUELLER BOARD MEMBER 0.20 2.00 X 0 0 0 REV CHRISTOPHER SOMMER BOARD MEMBER 0.20 2.00 X 0 0 0 DEBORAH SCHROEDER-SAULNIER BOARD MEMBER 0.20 2.00 X 0 0 0 REV ROY CHRISTELL BOARD MEMBER 0.20 2.00 X 0 0 0 DAVID ANDERSON VICE CHAIRPERSON 0.20 2.00 X X 0 0 0 LAUREN COLLING BOARD MEMBER 0.20 2.00 X 0 0 0 DR F MATTHEW KUHLMANN SECRETARY (TERM END) 0.20 2.00 X X 0 0 0 DIANE R DROLLINGER BOARD MEMBER (TERM END) 0.20 2.00 X 0 0 0 JEFFREY L DUNN BOARD MEMBER (TERM END) 0.20 2.00 X 0 0 0 ELISE MCCLINE BOARD MEMBER (TERM END) 0.20 2.00 X 0 0 0 ADAM MARLES PRESIDENT/CEO 30.00 10.00 X 614791 0 41197 LISA NORWINE CHIEF ADVANCEMENT OFFICER 30.00 10.00 X 395136 0 34384 CHAD SNEED CHIEF FINANCIAL OFFICER 30.00 10.00 X 343030 0 41376 RON SCHAEFER CHIEF OPERATING OFFICER 30.00 10.00 X 394784 0 33276 ANGIE WILSON EXECUTIVE DIRECTOR 40.00 0.00 X 174846 0 16351 KENT KIRKWOOD EXECUTIVE DIRECTOR 40.00 0.00 X 181143 0 20179 JACQUE BOGNER EXECUTIVE DIRECTOR 40.00 0.00 X 162786 0 28799 TAMMY HEMPEN EXECUTIVE DIRECTOR 40.00 0.00 X 172637 0 18608 LYNNE SPRIGGS EXECUTIVE DIRECTOR 40.00 0.00 X 179645 0 19050 VALERIE COOPER VP, LIFE PLAN COMMUNITIES 30.00 10.00 X 232593 0 33454 JOSH KING VP OF INFORMATION TECHNOLOGY 30.00 10.00 X 218868 0 33979 COLLEEN BOTTENS VP HCBS 30.00 10.00 X 212796 0 32952 LISA WILLIAMS VP OF HR 30.00 10.00 X 236759 0 13324 BEN CAFFEY CORP DIR OF REVENUE 30.00 10.00 X 180816 0 20874 DREW REDMAN EXECUTIVE DIRECTOR 40.00 0.00 X 190465 0 20426 SHELLY HEIDEN EXECUTIVE DIRECTOR 40.00 0.00 X 167119 0 19450 SUSAN MCCLENAHAN EXECUTIVE DIRECTOR 40.00 0.00 X 154750 0 15596 KIRBY WIESE HOME CARE LIASON 40.00 0.00 X 190611 0 8126 RACHEL LITTLE DIR OF CLINICAL COMPLIANCE 30.00 10.00 X 169504 0 5355 DENIS THIEN DIR OF TOTAL REWARDS 30.00 10.00 X 165628 0 16926 SHERRI ROGERS CONTROLLER 30.00 10.00 X 179904 0 6086 TODD YOUNG NETWORK DIRECTOR 30.00 10.00 X 163440 0 9515 DONNA ALTURA RN 40.00 0.00 X 163849 0 7005 5245900 0 496288 135 0 1 0 BSI CONSTRUCTORS INC 6767 SOUTHWEST AVE ST LOUIS MO 63143 CONSTRUCTION SERVICES 12354684 SYMBRIA REHAB 28100 TORCH PARKWAY WARRENVILLE IL 60555 THERAPY SERVICES 5805143 CUMMINGS CONSTRUCTION INC 29544 US-52 BELLEVUE IA 52031 CONSTRUCTION SERVICES 3101034 UNIGUEST INC 2926 KRAFT DR B NASHVILLE TN 37204 DIGITAL SERVICES 1581443 ROADY EXTERIORS 3006 N LINDBERGH ST LOUIS MO 63074 CONSTRUCTION SERVICES 1414284 42 92839 5826695 326917 6246451 LIFE PLAN COMMUNITIES REVENUE 623000 216896442 216896442 HOME COMMUNITY BASED SERVICES REV 621610 8959005 8959005 AMORTIZATION OF ENTRANCE FEES 623000 8422610 8422610 PACE 621610 4955053 4955053 HOME HEALTH 621610 3341862 3341862 -7870847 -7870847 234704125 5363181 5363181 2120816 2120816 255045 0 255045 255045 255045 168055881 163934991 4120890 4120890 4120890 109882 231928 -122046 -122046 BARBER AND BEAUTY 623000 795012 795012 GARAGE FEES 623000 227039 227039 GUEST ROOM 623000 191168 191168 612136 612136 1825355 254513817 234704125 0 13563241 18293 18293 4712387 4712387 120864367 107008038 13856329 1180269 1180269 13884808 12744494 1140314 9021069 8070429 950640 1732036 23752 1708284 348295 54921 293374 10010 10010 389211 389211 20737880 18929640 1808240 486983 224027 262956 10182281 9349650 832631 3812411 3346713 465698 12089740 10921449 1168291 1257580 937874 319706 76183 23123 53060 20002601 12901927 7100674 35044522 34277272 767250 5319230 5094039 225191 DIETARY 9916805 9855153 61652 UNRECOVERED COST BASIS 3630274 3550795 79479 ACCRUED INTEREST EXPENS 1223119 1223119 PHARMACY EXPENSES 906869 906869 1227658 931260 296398 278074881 241573106 36501775 0 357642 139269 70156864 25441077 9367685 12120222 3367127 4574832 655375 630492 3131536 4097644 896508307 420918215 469702615 475590092 211903397 300881957 1009856 1067269 449406 69487289 453000 4446920 1087146 442127 771641649 898919190 42537045 40244020 45634808 49066138 471412600 457326332 66791 45082 0 37905000 338706075 368259424 898357319 952845996 X -126715670 -87852210 0 33925404 -126715670 -53926806 771641649 898919190 X -23561064 2542969 93806959 X X 0 1 X 1 0 X 13585586 4167812 6646630 4946565 6246451 35593044 156584886 161913581 162642688 221184421 234704128 937029704 56958 1386444 1652461 2792876 1690161 7578900 170227430 167467837 170941779 228923862 242640740 980201648 144445 47065 213944 133708 100804 639966 0 144445 47065 213944 133708 100804 639966 979561682 4604974 3831324 5310830 9274930 7739042 30761100 4604974 3831324 5310830 9274930 7739042 30761100 1410739 102189 131430 97385 245405 1987148 176243143 171401350 176384039 238296177 250625187 1012949896 0.96700 0.96650 0.03040 0.02970 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MEAL INCOME - 2020 AMOUNT: $ 665,713. TRANSPORTATION - 2020 AMOUNT: $ 105,638. TELEPHONE - 2020 AMOUNT: $ 6,525. MISCELLANEOUS - 2020 AMOUNT: $ 42,978. 2021 AMOUNT: $ 62,134. 2022 AMOUNT: $ 94,553. 2023 AMOUNT: $ 16,966. 2024 AMOUNT: $ 141,062. MAINTENANCE - 2020 AMOUNT: $ 35,856. LAUNDRY - 2020 AMOUNT: $ 3,438. HOUSEKEEPING - 2020 AMOUNT: $ 2,819. GUEST ROOM - 2020 AMOUNT: $ 29,387. GARAGE FEES - 2020 AMOUNT: $ 104,402. BARBER AND BEAUTY - 2020 AMOUNT: $ 376,040. ACTIVITIES - 2020 AMOUNT: $ 1,394. PNC REWARDS - 2020 AMOUNT: $ 36,549. 2021 AMOUNT: $ 40,055. 2022 AMOUNT: $ 36,877. 2023 AMOUNT: $ 80,419. 2024 AMOUNT: $ 104,343. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 10010 10010 0 PART II-B, LINE 1: THE ORGANIZATION PAYS MEMBERSHIP DUES TO MISSOURI HEALTH CARE ASSOCIATION AND LEADINGAGE, OF WHICH, A PORTION IS RELATED TO LOBBYING. 0 1 X 59302655 59302655 0.76310 0.23681 0.00009 1 0 25581316 25581316 92000 752877052 345377811 407591241 40587067 23516222 17070845 60084723 52024182 8060541 17286149 17286149 475590092 SENIOR CARE NETWORK 399406 C ST. LOUIS HOME HEALTH 2980708 C ST. LOUIS PACE 1876941 C DIAKON 64230234 C 69487289 REFUNDABLE ADMISSION FEES 352969826 RESIDENT SECURITY DEPOSITS 6158287 RIGHT OF USE LIABILITIES 445291 GIFT ANNUNITIES PAYABLE 8686020 368259424 X PART IV, LINE 2B: RESIDENT FUNDS ARE HELD BY THE ORGANIZATION FOR THE BENEFIT OF THE RESIDENT. PART V, LINE 4: DURING THE CURRENT YEAR, LUTHERAN SENIOR SERVICES ENDOWMENT FUND 43-1818832 WAS MERGED WITH THE ORGANIZATION. CONSEQUENTLY, THE CONTRIBUTIONS CURRENTLY REPORTED REPRESENT FUNDS TRANSFERRED FROM THE ENDOWMENT FUND TO THE ORGANIZATION. THE ENDOWMENT FUND PRIMARILY SUPPORTS THE ORGANIZATION'S CARE FOR ELDERLY AND INFIRM INDIVIDUALS THROUGH ITS BENEVOLENT CARE PROGRAM, AND ALSO FINANCES CLINICAL PASTORAL EDUCATION. 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 SCHOLARSHIPS 13 15749 CHILD CARE SCHOLARSHIPS 1 2544 PART I, LINE 2: TO QUALIFY FOR NURSING SCHOLARSHIP, AN EMPLOYEE MUST BE RECOMMENDED BY THEIR SUPERVISOR. THIS IS FORWARDED THROUGH THE CARE CENTER ADMINISTRATOR FOR APPROVAL OF THE AMOUNT OF ASSISTANCE. TO QUALIFY FOR WEBSTER CHILD CARE, AN EMPLOYEE AT LACLEDE GROVES (LG) MUST BE FULL TIME WHO HAS WORKED FOR 6 MONTHS OR MORE WITH NO DISCIPLINARY PROBLEMS ON FILE. THE EMPLOYEE WOULD THEN SUBMIT A FINANCIAL APPLICATION INCLUDING TWO EARNINGS STATEMENTS TO WEBSTER CHILD CARE (WCC). WCC REVIEWS THE APPLICATION AND ASSURES THE EMPLOYEE MEETS LG EMPLOYMENT REQUIREMENTS. IF APPROVED, AMOUNT WILL DEPEND UPON THE AMOUNT OWED FOR CHILD CARE (NUMBER OF DAYS A WEEK AND CHILD'S AGE DETERMINES COST) AND THE EMPLOYEES NEED PER THEIR FINANCIAL APPLICATION. IF APPROVED FOR ASSISTANCE, WCC DETERMINES AMOUNT UNITED WAY WILL PAY, AMOUNT GRANT FROM LSS WILL PAY AND REMAINING AMOUNT EMPLOYEE WILL PAY. X X X X X 0 1 0 0 0 0 0 0 0 ADAM MARLES PRESIDENT/CEO 521830 0 92721 0 240 0 31500 0 9697 0 655988 0 0 0 LISA NORWINE CHIEF ADVANCEMENT OFFICER 368487 0 25065 0 1584 0 27210 0 7174 0 429520 0 0 0 RON SCHAEFER CHIEF OPERATING OFFICER 336759 0 56993 0 1032 0 26145 0 7131 0 428060 0 0 0 CHAD SNEED CHIEF FINANCIAL OFFICER 316781 0 25697 0 552 0 29712 0 11664 0 384406 0 0 0 VALERIE COOPER VP, LIFE PLAN COMMUNITIES 232139 0 0 0 454 0 26482 0 6972 0 266047 0 0 0 JOSH KING VP OF INFORMATION TECHNOLOGY 218695 0 0 0 173 0 22098 0 11881 0 252847 0 0 0 LISA WILLIAMS VP OF HR 215305 0 20000 0 1454 0 6799 0 6525 0 250083 0 0 0 COLLEEN BOTTENS VP HCBS 212020 0 0 0 776 0 25983 0 6969 0 245748 0 0 0 DREW REDMAN EXECUTIVE DIRECTOR 190325 0 0 0 140 0 10764 0 9662 0 210891 0 0 0 BEN CAFFEY CORP DIR OF REVENUE 180589 0 0 0 227 0 15486 0 5388 0 201690 0 0 0 KENT KIRKWOOD EXECUTIVE DIRECTOR 180154 0 0 0 989 0 15333 0 4846 0 201322 0 0 0 KIRBY WIESE HOME CARE LIASON 79783 0 110550 0 278 0 1625 0 6501 0 198737 0 0 0 LYNNE SPRIGGS EXECUTIVE DIRECTOR 178999 0 0 0 646 0 15248 0 3802 0 198695 0 0 0 JACQUE BOGNER EXECUTIVE DIRECTOR 162591 0 0 0 195 0 14794 0 14005 0 191585 0 0 0 TAMMY HEMPEN EXECUTIVE DIRECTOR 172437 0 0 0 200 0 14972 0 3636 0 191245 0 0 0 ANGIE WILSON EXECUTIVE DIRECTOR 174501 0 0 0 345 0 11803 0 4548 0 191197 0 0 0 SHELLY HEIDEN EXECUTIVE DIRECTOR 166234 0 0 0 885 0 14831 0 4619 0 186569 0 0 0 SHERRI ROGERS CONTROLLER 179233 0 0 0 671 0 5403 0 683 0 185990 0 0 0 DENIS THIEN DIR OF TOTAL REWARDS 160418 0 5000 0 210 0 5344 0 11582 0 182554 0 0 0 RACHEL LITTLE DIR OF CLINICAL COMPLIANCE 169173 0 0 0 331 0 5075 0 280 0 174859 0 0 0 TODD YOUNG NETWORK DIRECTOR 163227 0 0 0 213 0 5024 0 4491 0 172955 0 0 0 DONNA ALTURA RN 163488 0 250 0 111 0 1680 0 5325 0 170854 0 0 0 SUSAN MCCLENAHAN EXECUTIVE DIRECTOR 154453 0 0 0 297 0 11163 0 4433 0 170346 0 0 0 PART I, LINE 4B DEPOSITS MADE INTO ACCOUNTS BY ORGANIZATION: LISA NORWINE - SEC 457(F) PLAN - $25,065 CHAD SNEED SEC 457(F) PLAN - $25,697 RON SCHAEFER SEC 457(F) PLAN - $24,909 ADAM MARLES SEC 457(F) PLAN - $43,721 SCHEDULE J PART II LUTHERAN SENIOR SERVICES IS A LARGE COMPLEX ORGANIZATION THAT IS COMPRISED OF 15 SEPARATE LEGAL ENTITIES, SOME OF WHICH FILE THEIR OWN TAX RETURNS. THE OTHERS ARE DISREGARDED ENTITIES INCLUDED IN THE LUTHERAN SENIOR SERVICES TAX RETURN. DUE TO THE REQUIREMENTS FOR COMPLETING THESE 990'S (WHICH ARE FILED BY 11 OF THE 15 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 TWELVE 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 2024, LSS HAD TOTAL OPERATING INCOME OF APPROXIMATELY $295,000,000, PROVIDED APPROXIMATELY 24,000,00 IN BENEVOLENT CARE, HAD NEARLY 39,496 VOLUNTEER HOURS AND EMPLOYED 20 CHAPLAINS. A 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 B 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 C HEALTH & EDUCATIONAL FACILITIES AUTHORITY OF STATE OF MISSOURI SER 2019A 431178966 60635H2S7 2019-02-25 96498029 CAPITAL IMPROVEMENTS TO LUTHERAN SENIOR SERVICES 0 0 0 D HEALTH & EDUCATIONAL FACILITIES AUTHORITY OF STATE OF MISSOURI SER 2019C 431178966 60635H3E7 2019-11-05 131834192 SEE SUPPLEMENTAL INFORMATION IN PART VI 0 0 0 A 8350000 58386615 3409829 952321 851018 1895 50625563 2545989 2017 0 0 1 1 B 26520000 134580373 782691 1941885 1561698 286004 36000000 83336653 2017 1 1 1 1 C 28095000 98399739 7345405 8904110 1046972 225468 360621 80517163 2020 0 0 1 1 D 131834192 1265786 130568406 2019 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 1 0.00800 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 1 0.04590 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 1 0 1 0 0 0 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: HEALTH & EDUCATIONAL FACILITIES AUTHORITY OF STATE OF MISSOURI DATE THE REBATE COMPUTATION WAS PERFORMED: 01/29/2022 ISSUER NAME: HEALTH & EDUCATIONAL FACILITIES AUTHORITY OF STATE OF MISSOURI DATE THE REBATE COMPUTATION WAS PERFORMED: 03/06/2024 ISSUER NAME: HEALTH & EDUCATIONAL FACILITIES AUTHORITY OF STATE OF MISSOURI DATE THE REBATE COMPUTATION WAS PERFORMED: 02/01/2025 ISSUER NAME: HEALTH & EDUCATIONAL FACILITIES AUTHORITY OF STATE OF MISSOURI DATE THE REBATE COMPUTATION WAS PERFORMED: 12/01/2023 SCHEDULE K, PAGE 1, ENTITY 1, PART II, LINE 3, COLUMN A,B & C PROCEEDS DIFFER FROM ISSUANCE PRICE DUE TO INCLUSION OF INVESTMENT EARNINGS. SCHEDULE K, ENTITY 1, PAGE 1, PART I, LINE B, COLUMN D - PURPOSE TO REFUND SERIES 2000 BONDS ISSUED 12/21/2000, 2010 BONDS ISSUED 10/14/2010, PARTIALLY REFUND 2014B BONDS ISSUED 8/14/2015, 2014C BONDS ISSUED 2/5/2015 AND 2014D BONDS ISSUED 2/1/2016 SCHEDULE K, ENTITY 1, PAGE 1, PART I, LINE B, COLUMN D - ISSUE PRICE ISSUE PRICE LISTED ON 8038 PART III LINE 21 IS $151,834,192, WHICH INCLUDES $20,000,000 OF REISSUED 2014B BONDS. THESE BONDS ARE ALREADY RECORDED ON SCHEDULE K AND AS A RESULT, HAVE BEEN EXCLUDED FROM THE ISSUE PRICE OF THIS ISSUANCE. SCHEDULE K, PAGE 1, ENTITY 2, PART II, LINE 3, COLUMN A & B PROCEEDS DIFFER FROM ISSUANCE PRICE DUE TO INCLUSION OF INVESTMENT EARNINGS. 2014 BONDS THE 2014 REVENUE BONDS WERE REFINANCED BY ISSUING THE 2024A REVENUE BONDS. ACCORDINGLY, THE 2014 REVENUE BONDS HAVE BEEN EXCLUDED FROM SCHEDULE K SINCE THEIR OUTSTANDING PRINCIPAL AT YEAR-END WAS ZERO. A HEALTH & EDUCATIONAL FACILITIES AUTHORITY OF STATE OF MISSOURI 431178966 60635H3P2 2021-12-21 49025698 REDEEM BANK LOAN ISSUED IN 2021 AND FINANCE CAPITAL PURCHASES 0 0 0 B HEALTH & EDUCATIONAL FACILITIES AUTHORITY OF STATE OF MISSOURI 431178966 60635H4CO 2024-06-20 82360085 REFUND 2014A ISSUED 6/5/14, 2014B ISSUED 11/5/19 AND CAPITAL IMPROVEMENTS 0 0 0 A 49881121 2748480 697427 38806 37431119 8965291 2024 0 1 1 1 B 82628088 3108117 1159727 3400000 61597671 13362573 1 0 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 A 0 0 0 1 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 FORM 990, PAGE 1, PART I CONTINUATION LUTHERAN SENIOR SERVICES IS A LARGE COMPLEX ORGANIZATION THAT IS COMPRISED OF 15 SEPARATE LEGAL ENTITIES, SOME OF WHICH FILE THEIR OWN TAX RETURNS. THE OTHERS ARE DISREGARDED ENTITIES INCLUDED IN THE LUTHERAN SENIOR SERVICES TAX RETURN. DUE TO THE REQUIREMENTS FOR COMPLETING THESE 990'S (WHICH ARE FILED BY 11 OF THE 15 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 TWELVE 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 2024, LSS HAD TOTAL OPERATING INCOME OF APPROXIMATELY $295,000,000, PROVIDED APPROXIMATELY 24,000,000 IN BENEVOLENT CARE, HAD NEARLY 39,496 VOLUNTEER HOURS AND EMPLOYED 20 CHAPLAINS. FORM 990, PART III, LINE 2 DURING THE YEAR, THE ORGANIZATION ACQUIRED PRIME ACQUISITIONS AND ST. LOUIS HOME HEALTH. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE CORPORATION (THE "MEMBERS") SHALL BE THOSE LUTHERAN CONGREGATIONS LOCATED WITHIN A RADIUS OF APPROXIMATELY 150 MILES FROM ST. LOUIS MISSOURI, WHICH APPLY FOR AND ARE ADMITTED INTO MEMBERSHIP IN ACCORDANCE WITH THESE BYLAWS. FOR PURPOSES OF THESE BYLAWS, "LUTHERAN CONGREGATION" SHALL REFER TO A MEMBER CONGREGATION OF EITHER THE LUTHERAN CHURCH-MISSOURI SYNOD OR THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. FORM 990, PART VI, SECTION A, LINE 7B THE MERGER (OTHER THAN A MERGER IN WHICH THE CORPORATION IS THE SURVIVING ENTITY), DISSOLUTION, OR SALE OR DISPOSITION OF ALL, OR SUBSTANTIALLY ALL, OF THE ASSETS, OF THE CORPORATION SHALL REQUIRE THE VOTE OF THE LESSER OF TWO-THIRDS OF THE MEMBERS OF THE CORPORATION PRESENT AT A DULY CALLED AND CONVENED MEETING OF THE MEMBERS AND A MAJORITY OF ALL OF THE MEMBERS. THE MEMBERS MAY AT ANY TIME AND FOR WHATEVER REASON OR CAUSE, AS THEY MAY DEEM BEST IN THEIR SOLE DISCRETION, REMOVE ANY VOTING DIRECTOR BY A TWO-THIRDS MAJORITY VOTE OF ALL THE MEMBERS PRESENT AT A DULY CALLED AND CONVENED MEETING OF THE MEMBERS. 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 -139,725. CHANGE IN VALUE OF INTEREST RATE SWAP -245,784. OTHER CHANGES IN PLAN ASSETS AND BENEFIT OBLIGATIONS 1,335,154. EQUITY TRANSFER 92,857,314. 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. 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