2017-11-14T15:38:15-06:00 2016-12-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2016-01-01 371199021 LUTHERAN RETIREMENT CENTER ASSOCIATION C/O LUTHERAN SENIOR SERVICES LUTH 3149689313 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 PAUL J OGIER CFO 3149689313 2017-11-10 1 AMANDA K TINNEY CPA P01587658 3149254300 67.137.57.251 2017-11-10 13:01:06 CS P 2FD9AEF635F49284691F87E9FE125090855B27AB C894D73ADCBF37CE9CDF6310B0356D64C66D5018 2016 2021-01-29 14:40:06Z CONCORDIA VILLAGE JOHN KOTOVSKY 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 18909704 0 X WWW.LSSLIVING.ORG X 1984 IL FAITH BASED ORGANIZATION WHICH PROVIDES A NETWORK OF SUPPORTIVE SERVICES FOR OLDER ADULTS. SEE BELOW FOR SUMMARY OF LSS CONSOLIDATED OPERATIONS. 11 10 308 915 0 0 76451 86344 14568060 17151359 791060 1291664 283915 380337 15719486 18909704 0 0 0 0 6543073 7034498 0 0 0 10436508 12792380 16979581 19826878 -1260095 -917174 93085623 94020077 105145938 106997566 -12060315 -12977489 X THE PRIMARY PURPOSE OF THE EXEMPT ORGANIZATION IS TO ADDRESS AND MEET THE NEEDS OF AGED PERSONS, INCLUDING HOUSING, HEALTHCARE, AND FINANCIAL SECURITY. THE CORPORATION'S RESIDENTIAL FACILITIES AND PROGRAMS ARE SPECIFICALLY DESIGNED TO MEET AND MAINTAIN ITS AGED RESIDENTS PHYSICAL AND EMOTIONAL WELL-BEING, AS WELL AS MEET THEIR RECREATIONAL, SOCIAL, AND RELIGIOUS NEEDS. 0 0 17213361 17151359 OPERATION OF A CONTINUING CARE RETIREMENT COMMUNITY THAT OFFERS A CONTINUUM OF CARE THAT INCLUDES 178 INDEPENDENT LIVING APARTMENTS, 26 PATIO HOMES AND 48 ASSISTED LIVING UNITS AND 64 SKILLED NURSING BEDS, WHICH INCLUDE 6 MEDICAID CERTIFIED BEDS. BENEVOLENT CARE ASSISTANCE IS ALSO PROVIDED, WHICH INCLUDES MEDICAID CONTRACTUAL ALLOWANCES. TOTAL BENEVOLENT CARE ASSISTANCE PROVIDED WAS $289,780, OF WHICH $289,780 IS OFFSETTING PROGRAM SERVICE REVENUE. 17213361 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 308 1 0 0 0 0 0 0 0 0 0 0 X 11 10 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 IL X PAUL OGIER 3149689313 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 HAROLD OLSEN CHAIRPERSON OF THE BOARD 1.00 X X 0 0 0 MONICA L BOESDORFER BOARD MEMBER 1.00 X 0 0 0 SCOTT BRANDT BOARD MEMBER 1.00 X 0 0 0 MARK L GERBERDING BOARD MEMBER 1.00 X 0 0 0 DAVID HERMSMEYER BOARD MEMBER 1.00 X 0 0 0 LOIS HESSE BOARD MEMBER 1.00 X 0 0 0 JUDY JACOBS BOARD MEMBER 1.00 X 0 0 0 SHARON L O'BRIEN BOARD MEMBER 1.00 X 0 0 0 JOHN KOTOVSKY PRESIDENT AND CEO 1.00 40.00 X X 0 458230 26486 CINDY L PRITCHARD BOARD MEMBER 1.00 X 0 0 0 REV MICHAEL STRONG BOARD MEMBER 1.00 X 0 0 0 PAUL J OGIER CHIEF FINANCIAL OFFICER/TREASURER 1.00 40.00 X 0 310149 30684 MARK W SCHOEDEL VP OF CONSTRUCTION AND IT 1.00 40.00 X 0 221702 16041 DALE KREIENKAMP VP OF HUMAN RESOURCES 1.00 40.00 X 0 214553 13934 DONALD BELL CHIEF OPERATING OFFICER 1.00 40.00 X 0 204867 605 CARLA BAUM REGIONAL VICE PRESIDENT 1.00 40.00 X 0 182625 7935 GARY ANDERSON VICE PRESIDENT CLINICAL EF 1.00 40.00 X 0 173751 13111 ILLA DAVID CHIEF INFORMATION OFFICER 1.00 40.00 X 0 177953 255 KAREN LARSON REGIONAL VICE PRESIDENT 1.00 40.00 X 0 177144 7457 MIKE RASO REGIONAL VICE PRESIDENT 1.00 40.00 X 0 170961 11364 MARY LAZARE VICE PRESIDENT OF HCBS 1.00 40.00 X 0 152156 807 DAVE NEWTON VP BUILDING & DINING SERVICES 1.00 40.00 X 0 107313 527 LISA NORWINE VP OF ADVANCEMENT 1.00 40.00 X 0 89098 4004 JOSH KING CHIEF INFORMATION OFFICER 1.00 40.00 X 0 78156 8211 JOHN TURONGIAN INTERIM CHIEF OPERATING OFFICER 1.00 40.00 X 0 137435 9708 JACQUE BOGNER EXECUTIVE DIRECTOR 40.00 0.00 X 0 101104 12636 RITA VICARY ADMIN OF MARKETING & SALES 1.00 40.00 X 0 140944 12567 CHAD SNEED CONTROLLER 1.00 40.00 X 0 142423 10131 TODD YOUNG NETWORK DIRECTOR 1.00 40.00 X 0 122558 11996 CHARLES WHEELER DIRECTOR CLINICAL COMPLIANCE 1.00 40.00 X 0 126129 248 JEFF BROWN SENIOR ARCHITECT 1.00 40.00 X 0 122224 8730 0 3611475 207437 0 0 1 0 LUTHERAN SENIOR SERVICES 11150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 MANAGEMENT 1178626 ALLIANCE REHAB 1520 KENSINGTON ROAD STE 110 OAKBROOK IL 60523 THERAPY & CONSULTANT 788878 BSI CONSTRUCTORS INC 6767 SOUTHWEST AVE ST LOUIS MO 63143 CONSTRUCTION CONTRACTOR 576741 CARPET WEAVER'S 4251 CONESTOGA DR SPRINGFIELD IL 62711 IMPROVEMENTS 416806 SIRIUS COMPUTER SOLUTIONS 101 SOUTH HANLEY ROAD STE 575 ST LOUIS MO 63105 IMPROVEMENTS 290216 8 86344 86344 RESIDENT SERVICE FEE 623000 16383382 16383382 AMORTIZATION OF ENTRANCE FEES 623000 767977 767977 17151359 1291664 1291664 MEALS 623000 133418 133418 BARBER AND BEAUTY 623000 114655 114655 GARAGE 623000 91791 91791 40473 40473 380337 18909704 17151359 0 1672001 112338 112338 5700457 5229351 471106 82473 74195 8278 714110 642433 71677 425120 382450 42670 1178626 1178626 17649 17649 7300 7300 1475392 1392882 82510 97683 97683 805829 624224 181605 34112 34112 1226025 1218669 7356 22606 17630 4976 767 767 2959590 2941833 17757 3406745 3386305 20440 133742 132940 802 FOOD 760430 760430 PHARMACY 206080 206080 MISCELLANEOUS 141951 73894 68057 BAD DEBT 114780 114780 203073 130045 73028 19826878 17213361 2613517 0 23851368 26060975 673136 1155829 465785 203605 44141 42285 16686 62709 84574165 18699468 67278753 65874697 755754 619977 93085623 94020077 996373 729361 2716476 2994360 71931793 71588239 29501296 31685606 105145938 106997566 X -12095364 -13029207 35049 51718 -12060315 -12977489 93085623 94020077 -917174 0 X X 0 1 X 1 0 X 35139 40209 57500 76451 86344 295643 10584334 13108823 13702669 14568060 17151359 69115245 10619473 13149032 13760169 14644511 17237703 69410888 0 0 0 69410888 631051 678695 699993 791060 1291664 4092463 631051 678695 699993 791060 1291664 4092463 212709 251273 272852 283915 380337 1401086 11463233 14079000 14733014 15719486 18909704 74904437 0.92670 0.92740 0.05460 0.05350 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: BARBER AND BEAUTY - 2012 AMOUNT: $ 67,111. 2013 AMOUNT: $ 93,096. 2014 AMOUNT: $ 103,213. 2015 AMOUNT: $ 105,280. 2016 AMOUNT: $ 114,655. GARAGE REVENUE - 2015 AMOUNT: $ 45,054. 2016 AMOUNT: $ 91,791. ACTIVITIES - 2012 AMOUNT: $ 494. 2013 AMOUNT: $ 48. 2016 AMOUNT: $ 479. MISCELLANEOUS - 2012 AMOUNT: $ 96,109. 2013 AMOUNT: $ 54,413. 2014 AMOUNT: $ 58,165. 2015 AMOUNT: $ 35,329. 2016 AMOUNT: $ 31,815. MEAL REVENUE - 2012 AMOUNT: $ 44,563. 2013 AMOUNT: $ 99,205. 2014 AMOUNT: $ 104,405. 2015 AMOUNT: $ 92,914. 2016 AMOUNT: $ 133,418. LAUNDRY REVENUE - 2015 AMOUNT: $ 147. MAINTENANCE SERVICE - 2015 AMOUNT: $ 1,568. 2016 AMOUNT: $ 6,580. TRANSPORTATION REVENUE - 2015 AMOUNT: $ 3,253. 2016 AMOUNT: $ 1,332. GIFT SHOP REVENUE - 2015 AMOUNT: $ 370. 2016 AMOUNT: $ 267. OTHER REVENUE - 2012 AMOUNT: $ 4,432. 2013 AMOUNT: $ 4,511. 2014 AMOUNT: $ 7,069. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1126732 1126732 71051404 13557714 57493690 7551113 2543159 5007954 4697695 2598595 2099100 147221 147221 65874697 SECURITY DEPOSITS 291692 ENTRANCE FEES 31393914 31685606 X 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. 0 1 0 0 0 0 0 0 0 JOHN KOTOVSKY PRESIDENT AND CEO 0 343041 0 26713 0 88476 0 11459 0 15027 0 484716 0 20000 PAUL J OGIER CHIEF FINANCIAL OFFICER/TREASURER 0 280942 0 27354 0 1853 0 10550 0 20134 0 340833 0 20000 MARK W SCHOEDEL VP OF CONSTRUCTION AND IT 0 187964 0 29171 0 4567 0 9079 0 6962 0 237743 0 23410 DALE KREIENKAMP VP OF HUMAN RESOURCES 0 182452 0 27554 0 4547 0 7182 0 6752 0 228487 0 23410 DONALD BELL CHIEF OPERATING OFFICER 0 204867 0 0 0 0 0 0 0 605 0 205472 0 20000 CARLA BAUM REGIONAL VICE PRESIDENT 0 174667 0 4518 0 3440 0 3603 0 4332 0 190560 0 1705 GARY ANDERSON VICE PRESIDENT CLINICAL EF 0 157733 0 12000 0 4018 0 6425 0 6686 0 186862 0 3410 ILLA DAVID CHIEF INFORMATION OFFICER 0 177953 0 0 0 0 0 0 0 255 0 178208 0 0 KAREN LARSON REGIONAL VICE PRESIDENT 0 165629 0 9194 0 2321 0 3126 0 4331 0 184601 0 1705 MIKE RASO REGIONAL VICE PRESIDENT 0 164128 0 4519 0 2314 0 6934 0 4430 0 182325 0 1705 MARY LAZARE VICE PRESIDENT OF HCBS 0 152156 0 0 0 0 0 0 0 807 0 152963 0 0 RITA VICARY ADMIN OF MARKETING & SALES 0 124866 0 12000 0 4078 0 5886 0 6681 0 153511 0 3410 CHAD SNEED CONTROLLER 0 140549 0 0 0 1874 0 5804 0 4327 0 152554 0 1705 PART I, LINE 3 THE PARENT ORGANIZATION, LUTHERAN SENIOR SERVICES, USES A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO/EXECUTIVE DIRECTOR. PART I, LINE 4B 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 DONALD BELL - SEC 457(F) PLAN - $20,000 FORM 990, PART I, LINE 1 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 2016, LSS HAD TOTAL OPERATING INCOME OF APPROXIMATELY $209,000,000, PROVIDED APPROXIMATELY $11,850,000 IN BENEVOLENT CARE, HAD OVER 75,000 VOLUNTEER HOURS, AND EMPLOYED 18 CHAPLAINS. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION DELEGATES MANAGEMENT DUTIES INCLUDING SUPERVISING PERSONNEL, OPERATIONS, AND BUDGETING TO LUTHERAN SENIOR SERVICES, THE PARENT COMPANY. FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNING BOARD MEMBERS ARE ELECTED BY THE SOLE MEMBER, LUTHERAN SENIOR SERVICES. FORM 990, PART VI, SECTION B, LINE 11B REVIEW AND APPROVAL OF THE FORM 990 HAS BEEN DELEGATED TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF THE PARENT ORGANIZATION, LUTHERAN SENIOR SERVICES, PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS AND 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 15 THE FILING ORGANIZATION DID NOT COMPENSATE ANY OFFICERS, DIRECTORS OR KEY EMPLOYEES. THE COMPENSATION PROCESS USED BY THE PARENT ORGANIZATION, LUTHERAN SENIOR SERVICES, IS AS FOLLOWS: 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 XII, LINE 2C THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT. THIS PROCESS IS CONSISTENT WITH THE PRIOR YEARS. FORM 990, PART V, LINE 2A THE ORGANIZATIONS PAYROLL IS PROCESSED WITH THE PARENT COMPANY, LUTHERAN SENIOR SERVICES. FORMS W-2 AND W-3 ARE NOT ISSUED BY LUTHERAN RETIREMENT CENTER ASSOCIATION AS OF DECEMBER 31, 2016. THE ORGANIZATION DID PAY THE SALARIES, EMPLOYMENT TAXES, AND EMPLOYEE BENEFITS FOR THE ORGANIZATION'S EMPLOYEES. THERE WERE 308 FULL TIME EMPLOYEES DEDICATED TO LUTHERAN RETIREMENT CENTER ASSOCIATION OPERATIONS ON DECEMBER 31, 2016. FORM 990, PART X, PAGE 11, LINE 20 THE PARENT COMPANY, LUTHERAN SENIOR SERVICES, HAS ALLOCATED A PORTION OF THE TAX EXEMPT BONDS THAT WERE ISSUED TO THE PARENT COMPANY. THE DETAILS OF THE TAX EXEMPT BONDS ISSUED TO LUTHERAN SENIOR SERVICES ARE CONTAINED ON THE SCHEDULE K THAT IS FILED WITH THE FORM 990 OF THE PARENT COMPANY (FEIN 43-0654862). THERE IS NO SCHEDULE K FOR THIS TAX RETURN. THIS TREATMENT IS CONSISTENT WITH PRIOR YEARS. LUTHERAN SENIOR SERVICES 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 430654862 SENIOR LIVING MO 501(C)(3) LINE 10 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0