2017-11-15T16:25:57-06:00 2016-12-31 BKD LLP 6120 S Yale 1400 Tulsa OK 741364223 990 2016-01-01 731032864 LUTHERAN SENIOR CITIZENS INC % DAVID PICKENS LUTH 4057207200 7707 W BRITTON ROAD OKLAHOMA CITY OK 73132 DANIEL EISCHEN EXECUTIVE DIRECTOR 2017-11-13 true Angie Williams P00545401 9185842900 2017-11-09 167.68.126.162 73023320173195000008 2017-11-15 P BDBCAE2F1334350891DD6E5DAE9F19A3F5A25B98 DAD65EECAC843260A5C4F21A94354906CA5D7CD4 2016 2017-02-10 21:41:12Z CONCORDIA LIFECARE COMMUNITY DANIEL EISCHEN 7707 W BRITTON ROAD OKLAHOMA CITY OK 73132 8500955 false X WWW.CONCORDIASENIORLIVING.COM X 1959 OK TO PROVIDE THE HIGHEST QUALITY RESIDENTIAL LIVING ENVIRONMENT FOR SENIORS 11 11 151 12 0 0 66839 36186 7892878 8291780 147162 140946 53750 32043 8160629 8500955 28227 15243 0 0 4171691 4563909 0 0 0 5859160 5951224 10059078 10530376 -1898449 -2029421 31222142 29509209 47404087 47732990 -16181945 -18223781 CONCORDIA LIFE CARE COMMUNITY IS A NOT-FOR-PROFIT LUTHERAN ORGANIZATION COMMITTED TO UPHOLDING CHRISTIAN VALUES WHILE MEETING THE CURRENT AND CONTINUING NEEDS OF SENIORS OF ALL BELIEFS IN A SAFE, SECURE, AND CARING ENVIRONMENT. false false 7665258 15243 8291780 A CONTINUING CARE RETIREMENT COMMUNITY (LIFE CARE COMMUNITY) FEATURING INDEPENDENT LIVING, ASSISTED LIVING, MEMORY CARE AND SKILLED NURSING 7665258 true true false false false false false false false false true false false true true true true false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false true 117 0 true 151 true false false false false false false false false false false X 11 11 false false false false true true true true false false false false true true true true true true true false OK X X DAVID PICKENS 4057207200 7707 W BRITTON RD OKLAHOMA CITY OK 73132 JOHN A LIPPERT PRESIDENT 1.0 0.0 X X 0 0 0 DAVID SEAMAN VICE PRESIDENT 1.0 0.0 X X 0 0 0 ROBERT H KASTENS SECRETARY 1.0 0.0 X X 0 0 0 JIM ENDICOTT TREASURER 4.0 0.0 X X 0 0 0 ROBERT NAMKEN ASSISTANT TREASURER 1.0 0.0 X X 0 0 0 REV HAROLD KAMMAN PARLIAMENTARIAN 1.0 0.0 X X 0 0 0 PASTOR RON CHRISTIE CHAPLAIN 1.0 0.0 X X 0 0 0 VIVIAN STEHR DIRECTOR 1.0 0.0 X 0 0 0 REV MARVIN HENSCHEL DIRECTOR 1.0 0.0 X 0 0 0 ELOISE JONES DIRECTOR 1.0 0.0 X 0 0 0 MARILYN GROH DIRECTOR 1.0 0.0 X 0 0 0 RAYMOND NANEY DIRECTOR 1.0 0.0 X 0 0 0 DANIEL EISCHEN EXECUTIVE DIRECTOR 40.0 0.0 X 149617 0 6301 JEROD BUTTRAM ASSOCIATE EXECUTIVE DIRECTOR 40.0 0.0 X 107178 0 5063 256795 0 11364 2 false true false US FOODSERVICE INC PO BOX 973118 DALLAS TX 75397 FOOD PRODUCT 428505 SOLUTIONS ADVISOR PO BOX 505534 ST LOUIS MO 63150 MARKETING CONSULTANT 189947 GOODEN GROUP 2611 KELLY POINT PARKWAY EDMOND OK 73013 MARKETING CONSULTING 109138 3 36186 5360 36186 Resident Services 623000 8198858 8198858 Community & Admin Fees 900099 67248 67248 MEAL REVENUES 900099 25674 25674 8291780 140946 140946 0 0 32043 32043 0 32043 32043 0 0 0 0 0 0 0 0 0 0 0 8500955 8291780 172989 0 0 15243 15243 0 149617 149617 0 3528116 2829851 698265 0 391494 25202 366292 494682 494682 182350 12000 170350 30612 30612 50429 50429 0 0 18243 18243 394549 339536 55013 146597 123548 23049 64742 47666 17076 102966 55155 47811 0 346486 258792 87694 4186 4186 0 0 1803501 1519942 283559 0 1133418 955214 178204 182914 175087 7827 Dining Services 565738 476789 88949 IMPAIRMENT OF CIP 347010 291488 55522 Nursing & Assisted Living 242822 230978 11844 Building & Ground Maintenance 106653 91426 15227 228008 67724 160284 10530376 7665258 2865118 0 128405 267932 69428 532735 0 0 162657 49538 0 0 0 0 0 0 8089 12992 77903 77897 31850443 9351700 23744652 22498743 3660533 2766298 0 0 0 0 0 0 3370475 3303074 31222142 29509209 709075 932415 0 0 1202499 1645344 31097310 30590282 0 0 0 0 16416 9679 0 0 14378787 14555270 47404087 47732990 X -16181945 -18223781 0 0 0 0 -16181945 -18223781 31222142 29509209 -2029421 -12415 X true X true X true false X 4838 30766 44556 46599 36186 162945 8243617 8212272 8070678 7892878 8291780 40711225 0 0 0 8248455 8243038 8115234 7939477 8327966 40874170 0 0 0 40874170 193825 248057 187799 146397 172989 949067 0 193825 248057 187799 146397 172989 949067 0 83521 70187 53750 207458 8525801 8561282 8303033 8139624 8500955 42030695 0.97248 0.97143 0.02258 0.02233 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 46245 46245 27604539 6658666 20945873 1919594 1571476 348118 2280065 1121558 1158507 22498743 Restricted Assets 2597059 ACCRUED INTEREST 11660 Bond Issuance Costs 694355 3303074 0 Payroll Liabilities 7002 Entrance Fee Liability 14471272 ROOM DEPOSITS 76996 14555270 8488539 -12416 -12416 8500955 8500955 10530376 10530376 10530376 SCHEDULE D, PART X, LINE 2 THE ORGANIZATION IS A NONPROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE IRC. FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015, THE ORGANIZATION HAD NO MATERIAL UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAX HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION EVALUATES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE ORGANIZATION'S TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE LIKELY THAN NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE IN THE CURRENT YEAR. RECONCILIATION IS NOT PROVIDED HEREIN, AS THE BEGINNING AND ENDING AMOUNTS OF UNRECOGNIZED BENEFITS ARE ZERO, WITH NO INTERIM ADDITIONS, REDUCTIONS, OR SETTLEMENTS. HOWEVER, THE CONCLUSIONS REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WILL BE SUBJECT TO REVIEW AND MAY BE ADJUSTED AT A LATER DATE BASED ON FACTORS INCLUDING, BUT NOT LIMITED TO, ONGOING ANALYSIS OF TAX LAWS, REGULATIONS, AND INTERPRETATIONS THEREOF. THE ORGANIZATION'S INFORMATIONAL RETURNS FILED IN THE U.S. FEDERAL JURISDICTION ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THE LATER OF THE DUE DATE OR DATE OF FILING. AS A RESULT, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS PRIOR TO 2013. false false false false false false false false false DANIEL EISCHEN EXECUTIVE DIRECTOR 138427 0 11190 0 0 0 0 0 6301 0 155918 0 A OKLAHOMA COUNTY FINANCE AUTHORITY 731186843 67868NBW8 2005-11-29 37888633 Construction of CCRC false A 5980000 0 40434667 2471114 3596964 0 757773 0 2153149 32117949 0 0 2007 false false true true A false true true true false 0.00200 0.00200 false false false false A false false false true false false 0 true AIG Matched Funding 25. true false false A false Schedule K, Part II, Line 3 Proceeds of the issue on part II Line 3 include investment proceeds in addition to the sales proceeds of the issue reported in Part I Column E. Schedule K, Part III, Line 3(A) The organization has determined that the community's management and services contracts meet the safe harbor provisions under Rev Proc 97-13, 1997-1 C B 632. Schedule K, Part IV, Line 2C Based on rebate computations dated November 15, 2010, No rebate liability exists and reporting to the IRS is not required at this time. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S BY-LAWS PROVIDE FOR ONE CLASS OF MEMBERS. THE MEMBERSHIP CONSISTS OF PARTICIPATING CHURCH CONGREGATIONS WITHIN THE LUTHERAN CHURCH-MISSOURI SYNOD AND PHYSICALLY LOCATED WITHIN THE BOUNDARIES OF THE OKLAHOMA DISTRICT OF THE LUTHERAN CHURCH-MISSOURI SYNOD. THE MEMBER CHURCHES ELECT THE BOARD OF DIRECTORS AND PARTICIPATE IN OTHER GOVERNANCE DECISIONS. EACH MEMBER CHURCH HAS ONE VOTE. MEMBER CHURCHES DO NOT HAVE ANY INTEREST IN THE ASSETS OF THE CORPORATION. THE BY-LAWS MAY BE ALTERED, AMENDED OR REPEALED AND NEW BY-LAWS MAY BE ADOPTED BY AN AFFIRMATIVE VOTE OF TWO-THIRDS (2/3) OF THE MEMBER CHURCHES VOTING AT ANY MEETING. THE BOARD OF DIRECTORS MAY PROPOSE ANY CHANGE TO THE BY-LAWS TO BE VOTED ON BY THE MEMBER CHURCHES. FORM 990, PART VI, SECTION A, LINE 8B COMMITTEE MEETINGS ARE DOCUMENTED IN REPORTS SUBMITTED AT THE QUARTERLY AND ANNUAL BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE TO REVIEW PRIOR TO BEING SUBMITTED. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY THE CONFLICT OF INTEREST POLICY IS REVIEWED DURING A BOARD MEETING, IN ADDITION TO HAVING THE NECESSARY INDIVIDUALS SIGN THE DISCLOSURE STATEMENT ON AN ANNUAL BASIS. IT IS THE EXPECTATION THAT THE MANAGEMENT STAFF WILL BRING ANY QUESTIONABLE ACTIVITY TO THE ATTENTION OF THE BOARD OR AN OFFICER. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE EXECUTIVE DIRECTOR WAS DETERMINED IN A 2016 EXECUTIVE COMMITTEE MEETING. THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION ARE DETERMINED BY THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 15B THE COMPENSATION OF THE ASSOCIATE EXECUTIVE DIRECTOR WAS DETERMINED BY THE CHIEF OPERATING OFFICER/EXECUTIVE DIRECTOR WITH INPUT FROM THE EXECUTIVE COMMITTEE. THE REVIEW WAS CONDUCTED IN 2016. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST IN ADDITION, THE FINANCIAL STATEMENTS ARE POSTED TO NATIONALLY RECOGNIZED ELECTRONIC MUNICIPAL MARKET ACCESS (EMMA). FORM 990, PART VI, SECTION B, LINE 11 THE Finance Committee OF LUTHERAN SENIOR CITIZENS AND bkd, llp, THE accounting COMPANY, REVIEW THE FORM 990 UPON COMPLETION. The finance committee review and approve of the Form 990 is completed prior to filing. FORM 990, PART VI, SECTION B, LINE 12(C) Annually the conflict of interest policy is reviewed during a board meeting, in addition to having the necessary individuals sign the disclosure statement on an annual basis. It is the expectation that management staff AND the Management Company will bring any questionable activity to the attention of the board or AN officer.