2025-09-26T09:02:38-05:00 2024-12-31 390758449 WIPFLI LLP 170 N RADNOR-CHESTER RD SUITE 200 RADNOR PA 19087 990 2024-01-01 390981434 UNITED LUTHERAN PROGRAM FOR THE AGING INC UNIT 4144643880 4545 N 92ND ST WAUWATOSA WI 53225 ARTHUR KEUP CFO 4144643880 2025-09-22 1 1 SOLOMON MARDAKHAEV P01806552 6105653930 2025-09-22 2024 2025-03-06 01:10:19Z LUTHER MANOR STEPHANIE CHEDID 4545 N 92ND ST WAUWATOSA WI 53225 44955159 0 X WWW.LUTHERMANOR.ORG X 1957 WI SHARE GOD'S LOVE BY ENRICHING THE LIVES OF OLDER ADULTS. 9 8 545 73 0 0 2637522 2647517 24970414 29105711 603082 1380046 1440783 255646 29651801 33388920 0 0 0 0 16210688 16750465 0 0 34804 13860593 16389280 30071281 33139745 -419480 249175 45082707 52364342 22666832 29707828 22415875 22656514 X SHARE GOD'S LOVE BY ENRICHING THE LIVES OF OLDER ADULTS. 0 1 15055917 0 15837317 LUTHER MANOR HEALTH CARE CENTER PROVIDES SKILLED NURSING CARE AND SERVICES FOR THE FRAIL ELDERLY. WITHIN THE HEALTH CARE CENTER IS A DEDICATED REHABILITATION CENTER. THE PROGRAM ALSO OFFERS MEDICAL STAFF AND OVERSIGHT THROUGH A CONTRACT WITH FROEDTERT COMMUNITY PHYSICIANS AND A PARTNERSHIP WITH FROEDTERT HEALTH SYSTEM. LUTHER MANOR ALSO PARTNERS WITH LEADING, NATIONAL SERVICES ORGANIZATIONS TO PROVIDE RESIDENTS WITH PERSONALIZED PHYSICAL, SPEECH, RESPIRATORY AND OCCUPATIONAL THERAPIES, AS WELL AS PSYCHIATRIC SERVICES, PODIATRY AND DENTAL CARE - ALL ON SITE. THE FACILITY IS LICENSED FOR PARTICIPATION IN BOTH MEDICARE AND MEDICAID. 6135400 0 5571175 THE LUTHER MANOR TERRACE PROVIDES ENGAGING AND SUPPORTIVE INDEPENDENT LIVING HOUSING AND SERVICES FOR OLDER ADULTS. APARTMENT RESIDENTS OFTEN CHOOSE THE LMT IN ORDER TO BECOME PART OF A CONTINUING CARE RETIREMENT COMMUNITY SETTING. THE LMT SERVICES AND AMENITIES INCLUDE LIFE ENRICHMENT OPPORTUNITIES, TRANSPORTATION SERVICES, DINING PROGRAM, SPIRITUAL WELLNESS, FITNESS, HEALTH, ENTERTAINMENT AND CULTURAL PROGRAMS. THE LMT ALSO PROVIDES PERSONAL CARE SERVICES TO RESIDENTS THROUGH THE SUPPORTIVE LIVING "RESIDENTIAL CARE APARTMENT COMPLEX" RCAC PROGRAM, WHICH HELPS RESIDENTS MAINTAIN INDEPENDENT LIVING. 5136333 0 4983949 THE COURTYARDS AT LUTHER MANOR PROVIDES SUPPORTIVE (ASSISTED) LIVING SERVICES FOR THE FRAIL ELDERLY WHO RESIDE IN LUTHER MANOR'S LICENSED "COMMUNITY BASED RESIDENTIAL FACILITY (CBRF)". THE COURTYARDS PROGRAM ALSO INCLUDES FLEXIBLE DINING, SCHEDULED TRANSPORTATION, SOCIAL, RECREATIONAL AND LIFE ENRICHMENT OPPORTUNITIES, ONSITE BEAUTY SALON SERVICES, LAUNDRY AND CLEANING SERVICES, AND ACCESS TO ONSITE SKILLED NURSING AND REHABILITATION SERVICES IF NEEDED. 1178875 0 978301 THE GARDENS AT LUTHER MANOR PROVIDES SUPPORTIVE (ASSISTED) LIVING SERVICES FOR THE FRAIL ELDERLY WHO RESIDE IN LUTHER MANOR'S LICENSED "COMMUNITY BASED RESIDENTAL FACILITY (CBRF)". THE GARDENS PROGRAM CONSISTS OF PROGRAMS AND APPROACHES DESIGNED TO MEET UNIQUE NEEDS, AND STRIVE TO ENHANCE THE QUALITY OF LIFE, FOR THOSE WITH VARIOUS FORMS OF DEMENTIA. THE GARDENS IS MEDICAID-CERTIFIED, ACCEPTING MEDICAID-WAIVER PROGRAM FUNDING. 721964 0 1556926 IN ADDITION, OUR SERVICES ENCOMPASS A BROAD RANGE OF COMPLIMENTARY THERAPIES. LUTHER MANOR PROVIDES HOSPICE CARE THROUGHOUT OUR PROGRAM AREAS. WHEN GREATER CARE IS REQUIRED, RESIDENTS RECEIVING HOSPICE CARE HAVE ACCESS TO OUR SKILLED NURSING PROGRAM AND ITS 24-HOUR NURSING SUPPORT. 447873 0 178043 LUTHER MANOR AT RIVER OAKS IS A 16-UNIT ASSISTED LIVING CENTER LOCATED IN MEQUON, WI. RIVER OAKS OFFERS SUPPORTIVE, ASSISTED LIVING AND 24-HOUR CARE SERVICES. THIS OPERATION WAS SOLD IN 2024. 2348712 0 2713270 28676362 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 67 0 545 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X ARTHUR KEUP 4144643880 4545 N 92ND ST WAUWATOSA WI 53225 STEPHANIE CHEDID PRESIDENT & CEO 45.00 5.00 X X 336450 0 105708 KRISTINE IWINSKI CHAIR 0.50 X X 0 0 0 ANDREW VEDDER VICE CHAIR 0.50 X X 0 0 0 KEITH FRALEIGH TREASURER 0.50 X X 0 0 0 ELIZABETH STRACHOTA-BENZ SECRETARY 0.50 X X 0 0 0 TRISHYA BROWN DIRECTOR 0.50 X 0 0 0 DAVID EDQUIST DIRECTOR 0.50 X 0 0 0 CAROLYN ESSWEIN DIRECTOR (THRU JUNE 2024) 0.50 X 0 0 0 KRISTIN MCLEAN DIRECTOR 0.50 X 0 0 0 RAYMOND ZASTROW DIRECTOR 0.50 X 0 0 0 ARTHUR KEUP CFO 45.00 5.00 X 178787 0 18062 KAREN GIBBS CHIEF CLINICAL OFFICER 50.00 X 191627 0 20329 PATRICK HANSEN CHIEF EXPERIENCE OFFICER 50.00 X 195723 0 6125 HERMINIA DEGUZMAN REGISTERED NURSE 48.50 X 143477 0 19096 SABRINA BROOKS REGISTERED NURSE SUPERVISOR 45.80 X 138349 0 16027 ROSEMARY UZZI LICENSED PRACTICAL NURSE 53.50 X 127891 0 18103 STEVEN WATSON EXECUTIVE DIRECTOR OF THE LUTHER MANOR FOUNDATION 12.50 37.50 X 140000 0 1712 SHERMAN MILLER EXECUTIVE DIRECTOR OF HUMAN RESOURCES 50.00 X 127450 0 5204 1579754 0 210366 14 0 1 0 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 152516170 DINING SERVICES 1924709 SELECT REHABILITATION LLC PO BOX 71985 CHICAGO IL 606941985 THERAPY SERVICES 624789 DAS HEALTH 1000 N ASHLEY DR STE 300 TAMPA FL 33602 IT SERVICES 415922 V & F ROOF CONSULTING & SERVICE INC W231 N2844 ROUNDY CIRCLE EAST PEWAUKEE WI 53072 CONSTRUCTION SERVICES 408481 KUJAWA ENTERPRISES INC PO BOX 847101 LOS ANGELES CA 900847101 LANDSCAPING/LAWN SERVICES 357559 18 2012367 407966 227184 265213 2647517 NURSING REVENUE 623000 15830394 15830394 SENIOR APARTMENT REVENUE 623000 10644759 10644759 HOSPICE REVENUE 623000 1556926 1556926 RETAINED FOUNDER FEES 623990 583072 583072 BED RESERVATION REVENUE 623000 490560 490560 29105711 671302 671302 11151053 1123930 10853559 712680 297494 411250 708744 708744 TAKE THYME CAFE REVENUE 722514 113272 113272 142374 142374 255646 33388920 29105711 0 1635692 X 1052811 1052811 13470366 11727541 1716353 26472 115627 115511 116 906807 872183 33750 874 1204854 1014813 189024 1017 36673 36673 6799048 5629270 1168246 1532 128779 122899 5880 62512 59658 2854 506467 483341 23126 1593754 1538730 54951 73 42574 40630 1944 9591 9153 438 364726 364726 2887762 2864059 23703 624304 624304 MAINTENANCE 997752 952194 45558 SUPPLIES 977017 932406 44611 PROVISION FOR BAD DEBTS 577708 577708 PHARMACEUTICALS 259376 247533 11843 521237 499703 16814 4720 33139745 28676362 4428579 34804 1531873 2246083 24141 634404 3322257 3294480 69326 71473 353981 524600 101272499 75451438 21614090 25821061 18072589 19483006 94450 289235 45082707 52364342 3147700 3852618 177609 242084 10889753 16141100 91741 96657 8360029 9375369 22666832 29707828 X 22410289 22652893 5586 3621 22415875 22656514 45082707 52364342 249175 -8536 0 X 0 1 X 1 0 X 5589397 8371979 4754990 2637522 2647517 24001405 23970054 22963893 22809783 24970414 29105711 123819855 29559451 31335872 27564773 27607936 31753228 147821260 0 0 0 147821260 475550 424034 554966 533943 671302 2659795 475550 424034 554966 533943 671302 2659795 288557 135995 770184 1440783 255646 2891165 30323558 31895901 28889923 29582662 32680176 153372220 0.96380 0.96330 0.01730 0.01750 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 186498 186498 58301740 50379834 7921906 23103056 9890193 13212863 19616007 15181411 4434596 65198 65198 25821061 FINANCING LEASE LIABILITY 78717 ENTRANCE FEES 8602484 LINE OF CREDIT 694168 9375369 X 33267301 -8536 -113083 -121619 33388920 0 33388920 33026662 0 33026662 113083 113083 33139745 PART IV, LINE 2B: RESIDENT FUNDS ARE HELD BY THE ORGANIZATION WHICH RESIDENTS CAN ACCESS IF IN NEED OF ANY AMOUNT OF MONEY IN WHICH THE RESIDENT HAS ENTRUSTED THE ORGANIZATION. THESE FUNDS ARE OFTEN USED FOR MINOR PURCHASES. THIS ASSET IS IN CORRELATION WITH A LIABILITY FOR THE SAME AMOUNT. PART X, LINE 2: THE CORPORATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THE CORPORATION FILES INFORMATIONAL RETURNS AS A TAX-EXEMPT ORGANIZATION, WHICH ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: NON-CASH IN KIND DONATIONS -113,083. PART XII, LINE 4B - OTHER ADJUSTMENTS: NON-CASH IN KIND DONATIONS 113,083. X X X X 0 1 0 0 0 1 0 1 1 1 STEPHANIE CHEDID PRESIDENT & CEO 279950 0 56500 0 0 0 56097 0 49611 0 442158 0 0 0 KAREN GIBBS CHIEF CLINICAL OFFICER 170377 0 21250 0 0 0 5884 0 14445 0 211956 0 0 0 PATRICK HANSEN CHIEF EXPERIENCE OFFICER 174898 0 20825 0 0 0 4237 0 1888 0 201848 0 0 0 ARTHUR KEUP CFO 158787 0 20000 0 0 0 2469 0 15593 0 196849 0 0 0 HERMINIA DEGUZMAN REGISTERED NURSE 143346 0 0 0 131 0 3726 0 15370 0 162573 0 0 0 SABRINA BROOKS REGISTERED NURSE SUPERVISOR 138349 0 0 0 0 0 4244 0 11783 0 154376 0 0 0 PART I, LINE 4B NAME: STEPHANIE CHEDID, CEO DESCRIPTION: CONTRIBUTIONS MADE TO 457(F) PLAN, CURRENT YEAR AMOUNT: $50,000. PLAN DESCRIPTION: PARTICIPATED IN 457(F) DEFERRED COMP PLAN. NO DISTRIBUTIONS MADE 2024. PART I, LINE 6 A PERCENTAGE OF THE ANNUAL BONUS FOR THE CEO, CFO, CXO AND CCO WAS DETERMINED BASED ON NET OPERATING LOSS. BONUSES WERE ACCRUED IN 2024 AND PAID IN 2025. PART I, LINE 7 A PERCENTAGE OF THE ANNUAL BONUS FOR THE CEO, CFO, CXO, AND CCO WAS BASED ON PERFORMANCE GOALS AND TARGETS NOT SPECIFICALLY RELATED TO NET OPERATING LOSS. BONUSES WERE ACCRUED IN 2024 AND PAID IN 2025. PART I, LINE 8 THE ORGANIZATION HAS A DEFERRED COMPENSATION PLAN UNDER 457(B) AND 457(F) PLAN FOR THE CEO. A WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 391337855 2022-11-29 7500000 REFUNDING OF 2012 SERIES A BONDS 0 0 0 B WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 391337855 2022-11-29 9250000 FUNDING OF CAMPUS CAPITAL IMPROVEMENTS 0 0 0 A 7500000 214193 7285807 1 0 1 1 B 9250000 620936 297825 8331239 620936 0 0 0 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 A 1 B 1 X 31056 107935 FAIR MARKET VALUE X OUTDOOR COURTYARD 1 152130 FAIR MARKET VALUE X NON-FOOD GROCERY ITEMS 997 5148 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF ITEMS CONTRIBUTED IN PART I, COLUMN (B). FORM 990, PART III, LINE 3 DURING 2024 LUTHER MANOR SOLD THE RIVER OAKS ASSISTED LIVING FACILITY LOCATED IN MEQUON, WI. FORM 990, PART VI, SECTION A, LINE 3 UNITED LUTHERAN PROGRAM FOR THE AGING, INC. HAS A CONTRACT WITH SODEXO TO MANAGE DINING SERVICES. SODEXO DIRECTLY EMPLOYS DINING MANAGEMENT EMPLOYEES, PURCHASES ALL FOOD, AND SUPERVISES LUTHER MANOR'S DINING SERVICE STAFF. FORM 990, PART VI, SECTION B, LINE 11B THE MEMBERS OF THE BOARD OF DIRECTORS OF UNITED LUTHERAN PROGRAM FOR THE AGING, INC. HAVE THE OPPORTUNITY TO REVIEW THE COMPLETE FORM 990 PRIOR TO BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND OFFICERS ANNUALLY REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY, DISCLOSING ANY POTENTIAL CONFLICTS OF INTERST TO THE SECRETARY OF THE BOARD AND ON AN INTERIM BASIS AS CONFLICTS ARISE AS OUTLINED IN THE POLICY. THE BOARD WILL REVIEW THE CONFLICT AND DETERMINE THE APPROPRIATE ACTION. FORM 990, PART VI, SECTION B, LINE 15 FOR THE CEO, AN OUTSIDE COMPENSATION CONSULTANT IS ENGAGED TO REVIEW COMPENSATION OF LIKE ORGANIZATIONS AND INDUSTRY COMPENSATION SURVEYS. BASED ON THIS DATA, COMPENSATION RECOMMENDATIONS ARE MADE TO THE EXECUTIVE COMMITTEE OF THE BOARD OF THE UNITED LUTHERAN PROGRAM FOR THE AGING, INC., AND APPROVED BY THIS COMMITTEE. THE REVIEW WAS PERFORMED BY THE COMPENSATION CONSULTANT USING DATA FROM VARIOUS SOURCES AND COMPENSATION STUDIES. THE INFORMATION WAS DOCUMENTED BY THE EXECUTIVE COMMITTEE OF THE ULPA BOARD OF DIRECTORS IN A REBUTTABLE PRESUMPTION CHECKLIST. FOR THE CXO, CFO, AND CCO, AN OUTSIDE COMPENSATION CONSULTANT WAS ENGAGED TO REVIEW COMPENSATION OF LIKE ORGANIZATIONS AND INDUSTRY COMPENSATION SURVEYS. BASED ON THIS INFORMATION, THE CEO, ALONG WITH INPUT FROM THE COMPENSATION CONSULTANT AND LUTHER MANOR'S HUMAN RESOURCES LEADERSHIP, DETERMINES APPROPRIATE BENCHMARKS FOR COMPENSATION. THE REVIEW WAS PERFORMED BY THE COMPENSATION CONSULTANT USING VARIOUS SOURCES AND COMPENSATION STUDIES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS OF UNITED LUTHERAN PROGRAM FOR THE AGING, INC. ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION WILL CONSIDER REQUESTS AND MAKE THE DOCUMENTS AVAILABLE BASED ON FACTS AND CIRCUMSTANCES OF THE REQUEST. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS NOT MADE AVAILABLE TO THE PUBLIC. SOME YEAR-END FINANCIAL INFORMATION IS PROVIDED IN LUTHER MANOR'S ANNUAL IMPACT REPORT. FORM 990, PART IX, LINE 11G MEAL COST SERVICES: PROGRAM SERVICE EXPENSES 827,999. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 827,999. CNA POOL SERVICES: PROGRAM SERVICE EXPENSES 1,102,994. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,102,994. NURSING POOL SERVICES: PROGRAM SERVICE EXPENSES 1,063,541. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,063,541. OT SERVICES: PROGRAM SERVICE EXPENSES 245,812. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 245,812. PT SERVICES: PROGRAM SERVICE EXPENSES 266,148. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 266,148. ST SERVICES: PROGRAM SERVICE EXPENSES 79,886. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 79,886. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 20,807. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,807. HOSPICE SERVICES: PROGRAM SERVICE EXPENSES 30,442. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,442. OTHER SERVICES: PROGRAM SERVICE EXPENSES 1,991,641. MANAGEMENT AND GENERAL EXPENSES 1,168,246. FUNDRAISING EXPENSES 1,532. TOTAL EXPENSES 3,161,419. LUTHER MANOR FOUNDATION 4545 NORTH 92ND STREET MILWAUKEE WI 53225 391499823 PROGRAM GRANT TO UNITED LUTHERAN PROGRAM FOR THE AGING, INC. WI 501(C)(3) LINE 7 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 0 1 0 0