2016-08-10T09:41:59-05:00 2015-09-30 390758449 WIPFLI LLP 7601 FRANCE AVENUE SOUTH SUITE 400 MINNEAPOLIS MN 55435 990 2014-10-01 410706147 THE LUTHERAN HOME ASSOCIATION LUTH 9528736000 337 S MERIDAN STREET BELLE PLAINE MN 56011 MICHAEL R KLATT PRESIDENT & CEO 9528736000 2016-07-26 1 TIM A RITTER CPA P00732856 9525483400 2016-07-26 2014 2016-12-15 16:53:06Z MICHAEL R KLATT 337 SOUTH MERIDIAN STREET BELLE PLAINE MN 56011 24880894 0 X WWW.TLHA.ORG X 1977 MN PROVIDE FOR THE SPIRITUAL, PHYSICAL, INTELLECTUAL AND EMOTIONAL NEEDS OF PEOPLE ENTRUSTED TO OUR CARE AND OTHERS WHOSE LIVES WE TOUCH. 16 16 640 911 0 0 1359086 988369 22689862 23614310 186793 131148 132010 147067 24367751 24880894 51779 64625 0 0 12750512 13733214 0 0 32883 11509194 11574239 24311485 25372078 56266 -491184 40409748 39811467 45737593 45664468 -5327845 -5853001 IN CHRIST'S LOVE, THE MISSION OF THE LUTHERAN HOME ASSOCIATION IS TO PROVIDE FOR THE SPIRITUAL, PHYSICAL, MENTAL AND EMOTIONAL NEEDS OF PEOPLE ENTRUSTED TO OUR CARE AND OTHERS WHOSE LIVES WE TOUCH. 0 0 18976436 64625 23669683 THE ORGANIZATION THROUGH MULTIPLE LOCATIONS PROVIDES A FULL RANGE OF SERVICES. THESE SERVICES INCLUDE BUT ARE NOT LIMITED TO INDEPENDENT LIVING SERVICES, ASSISTED LIVING SERVICES, SKILLED NURSING SERVICES, LONG-TERM CARE, SERVICES TO DEVELOPMENTALLY DISABLED ADULTS, AND REHABILITATIVE SERVICES. WITH LOCATIONS IN MINNESOTA AND WISCONSIN OFFER THESE SERVICES AND THE ORGANIZATION PROVIDED OVER 182,000 DAYS OF RESIDENT CARE AND SERVICES IN THE CURRENT TAX YEAR. 18976436 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 31 0 640 1 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN WI X MARY SUE MEGER 9528736000 337 SOUTH MERIDIAN STREET BELLE PLAINE MN 56011 REV MICHAEL BERG DIRECTOR 0.30 1.20 X 0 0 0 MR MATTHEW BUROW DIRECTOR 0.30 1.20 X 0 0 0 REV ELROY V CONRADT DIRECTOR 0.30 1.20 X 0 0 0 MR JEFF DAVIS DIRECTOR 0.30 1.20 X 0 0 0 REV HENRY T KOCH DIRECTOR 0.30 1.20 X 0 0 0 MR WAYNE LARSON DIRECTOR 0.30 1.20 X 0 0 0 MR BILL MEIER DIRECTOR 0.30 1.20 X 0 0 0 MR JOEL MEYER DIRECTOR 0.30 1.20 X 0 0 0 MR DAVID OLDENBURG DIRECTOR 0.30 1.20 X 0 0 0 MR TIM SCHUTH DIRECTOR 0.30 1.20 X 0 0 0 MR MARK SCHWAN DIRECTOR 0.30 1.20 X 0 0 0 MR ELTON STROH DIRECTOR 0.30 1.20 X 0 0 0 MR PAUL YANCY DIRECTOR 0.30 1.20 X 0 0 0 MR ARVID W SCHWARTZ CHAIRMAN 0.30 1.20 X X 0 0 0 REV MATTHEW C RAUH SECRETARY 0.30 1.20 X X 0 0 0 MR LOWELL HOFFMAN TREASURER 0.30 1.20 X X 0 0 0 MR MICHAEL R KLATT PRESIDENT & CEO 30.00 10.00 X 198310 0 14297 MR DAVID BRENNE CFO 30.00 10.00 X 115744 0 711 CATHERINE BERGHOFF GRANT WRITER 40.00 X 131742 0 2115 DEB DIETRICH REGIONAL DIRECTOR OF MISSION ADVANCEMENT 40.00 X 104636 0 5174 RON JACKELEN VP OF SYSTEMS & PLANNING 40.00 X 113294 0 2265 MARIANN WIEBUSCH VP OF OPERATIONS 40.00 X 137288 0 7322 801014 0 31884 6 0 1 0 AEGIS THERAPIES PO BOX 8103 FORT SMITH AR 72902 THERAPY SERVICES 827106 REINHART FOODSERVICE 13400 COMMERCE BLVD ROGERS MN 55374 FOOD SERVICES 625167 THE GENESIS INSTITUTE 1220 N HOWARD STREET SPOKANE WA 99201 GRANT SERVICES 347981 MERWIN LTC PHARMACY 1509 10TH AVE S MINNEAPOLIS MN 55404 PHARMACEUTICAL SERVICES 272182 NEW HORIZON FOODS INC 211 2ND ST NW ST MICHAEL MN 55376 FOOD SERVICES 249325 7 448482 539887 988369 NET RESIDENT SERVICES 623000 13960514 13960514 NET RESIDENT RENTAL REVENUE 623000 7629639 7629639 RELATED PARTY MANAGEMENT FEES 623000 1622779 1622779 ADULT DAY CARE SERVICES 623000 396826 396826 4552 4552 23614310 111800 111800 26076 26076 19348 0 19348 19348 19348 MEAL & OTHER SERVICES REVENUE 900099 120991 120991 120991 24880894 23614310 0 278215 64625 64625 329062 329062 11262550 9116282 2146268 96698 78204 18494 940079 733354 206725 1104825 919271 185554 1221095 1221095 24069 24069 76112 76112 1686994 1544348 142646 265644 265644 1211351 787954 390514 32883 158731 158731 1338253 1169060 169193 213862 49949 163913 84807 31171 53636 1623523 1623523 1459192 1459192 185135 185135 FOOD EXPENSE 650606 650606 LOSS ON REFINANCING 520135 520135 MA SURCHARGE EXPENSE 464363 464363 BAD DEBT EXPENSE 69192 69192 321175 215342 105833 25372078 18976436 6362759 32883 17480 29496 1364795 893683 246279 130207 1667583 1844056 126726 169673 43847016 16824423 27322938 27022593 3041748 2631317 6622199 7090442 40409748 39811467 3142549 2965851 306847 43084 15375000 31444906 0 260645 18050974 1523149 8862223 9426833 45737593 45664468 X -7725430 -8250045 1797585 1797044 600000 600000 -5327845 -5853001 40409748 39811467 -491184 -33972 0 X 0 1 X 1 0 X 534266 659906 692470 1359086 988369 4234097 18216788 19499772 20549472 22689862 23614310 104570204 91769 120991 212760 18751054 20159678 21241942 24140717 24723670 109017061 0 0 0 109017061 161758 97106 142618 213295 137876 752653 161758 97106 142618 213295 137876 752653 18912812 20256784 21384560 24354012 24861546 109769714 0.99310 0.99260 0.00690 0.00740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 778264 950 -15117 3893 760204 751402 2080 24787 5 778264 0.20600 0.78930 0.00470 0 0 1309098 1309098 35944693 12564838 23379855 6076356 3841157 2235199 516869 418428 98441 27022593 DEFERRED FINANCING COSTS 1097134 DEVELOPMENT COSTS 80000 RELATED PARTY RECEIVABLE 5913308 7090442 LINE OF CREDIT 385000 ANNUITIES PAYABLE 790406 CAPITAL LEASE OBLIGATIONS 437834 RELATED PARTY PAYABLES 7813593 9426833 24361300 1607 1607 24359693 521201 521201 24880894 24851943 0 24851943 520135 520135 25372078 PART IV, LINE 2B: THE ORGANIZATION IS THE TRUSTEE OF RESIDENT FUNDS AND HAS FIDUCIARY RESPONSIBILITY FOR THE ADMINISTRATION AND DISTRIBUTION OF THESE FUNDS FOR RESIDENTS OF THE ORGANIZATION. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENTS CONSIST OF VARIOUS FUNDS ESTABLISHED TO BENEFIT THE ORGANIZATION FOR A VARIETY OF PURPOSES. THE ORGANIZATION'S ENDOWMENTS INCLUDE BOTH DONOR-RESTRICTED ENDOWMENTS AND FUNDS DESIGNATED BY THE BOARD TO FUNCTION AS AN ENDOWMENT. NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENTS WHILE SEEKING TO PRESERVE THE FAIR VALUE OF THE ENDOWMENT ASSETS. UNDER THE ORGANIZATION'S INVESTMENT POLICY, AS APPROVED BY THE BOARD OF DIRECTORS, THE ENDOWMENT ASSETS ARE INVESTED IN A MANNER TO PROTECT PRINCIPAL, GROW THE AGGREGATE PORTFOLIO VALUE IN EXCESS OF THE RATE OF INFLATION, AND ENSURE THAT ANY RISK ASSUMED IS COMMENSURATE WITH THE GIVEN INVESTMENT VEHICLE AND THE ORGANIZATION'S OBJECTIVES. TO ACHIEVE ITS INVESTMENT GOALS, THE ORGANIZATION TARGETS AN ASSET ALLOCATION THAT WILL ACHIEVE A BALANCED RETURN OF CURRENT INCOME AND LONG-TERM GROWTH OF PRINCIPAL WHILE EXERCISING RISK CONTROL. THE ORGANIZATION'S ASSET ALLOCATIONS INCLUDE A BLEND OF EQUITY AND DEBT SECURITIES AND CASH EQUIVALENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET ASSETS RELEASED FROM RESTRICTIONS 1,607. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON REFINANCING OF LONG TERM DEBT 520,135. REVENUE RECORDED TO RESTRICTED NET ASSETS 1,066. PART XII, LINE 4B - OTHER ADJUSTMENTS: LOSS ON REFINANCING OF LONG TERM DEBT 520,135. 1 WISCONSIN LUTHERAN HOME MINISTRIES 640 NORTH MAIN STREET RIVER FALLS WI 54022 390668458 501(C)(3) 24656 GENERAL SUPPORT ST MICHAEL'S LUTHERAN HOME FOR THE AGED 270 NORTH MAIN STREET FOUNTAIN CITY WI 54629 390812546 501(C)(3) 39969 GENERAL SUPPORT 2 0 PART I, LINE 2: THE ORGANIZATION ONLY PROVIDES GRANTS TO RELATED ENTITIES AND THEREFORE CAN MONITOR THE DISTRIBUTION AND USE OF FUNDS. X X 0 0 0 0 0 0 0 0 0 MR MICHAEL R KLATT PRESIDENT & CEO 198259 0 51 0 0 0 4169 0 10128 0 212607 0 0 0 A CITY OF ELYSIAN MINNESOTA 416005134 290758AM3 2007-05-22 8500000 SENIOR HOUSING REVENUE BONDS (KINGSWAY MINISTRIES, LLC PROJECT), SERIES 2007 1 0 0 B CITY OF GREEN ISLE MINNESOTA 416008697 393075AM8 2007-05-22 7469538 SENIOR HOUSING REVENUE BONDS (KINGSWAY MINISTRIES, LLC PROJECT), SERIES 2007 1 0 0 C CITY OF BELLE PLAINE MINNESOTA 416004968 2007-12-12 6790000 THE LUTHERAN HOME BELLE PLAINE PROJECT, SERIES 2014A 1 0 0 D CITY OF BELLE PLAINE MINNESOTA 416004968 2005-11-30 4800000 THE LUTHERAN HOME BELLE PLAINE PROJECT, SERIES 2014A 1 0 0 A 480000 8500000 578215 170000 7751785 2008 0 0 1 1 B 354538 7469538 504115 149391 6816032 2008 0 0 1 1 C 184759 6790000 6790000 2008 1 1 1 1 D 131613 4800000 4800000 1991 1 1 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 D 0 0 0 0 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 0 0 1 0 0 0 0 1 D 0 0 0 1 0 0 0 0 1 A 1 B 1 C 1 D 1 A CITY OF RIVER FALLS WISCONSIN 391143215 2014-05-20 4950000 HOUSING FACILTIES REFUNDING REVENUE NOTE(WELLHAVEN SENIOR HOUSING PROJECT) 1 0 0 B CITY OF RIVER FALLS WISCONSIN 391143216 2014-05-20 350000 HOUSING FACILTIES REFUNDING REVENUE NOTE(WELLHAVEN SENIOR HOUSING PROJECT) 1 0 0 A 4950000 4950000 1988 1 1 1 1 B 263722 350000 350000 1988 1 1 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THIS ORGANIZATION ARE CHURCHES BELONGING TO WISCONSIN EVANGELICAL LUTHERAN SYNOD (WELS) AND CHURCHES AFFILIATED OR IN FELLOWSHIP WITH THE WELS. ELIGIBILITY BY AFFILIATION OR IN FELLOWSHIP SHALL BE AS DETERMINED BY THE WELS, WHICH DETERMINATION SHALL BE CONCLUSIVE. THE ORGANIZATION SHALL HAVE MEMBERS AND ALL MEMBERS SHALL BE WITHOUT VOTING RIGHTS OF ANY KIND. THE BYLAWS OF THE ORGANANIZATION MAY ESTABLISH MORE THAN ONE CLASS OF MEMBERS, HOWEVER NO CLASS SHALL BE VOTING. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS REVIEWED BY THE CEO, CFO AND CORPORATE CONTROLLER PRIOR TO PRESENTING TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS THEN REVIEWS AND APPROVES THE 990 PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS SIGN CONFLICT OF INTEREST POLICIES ANNUALLY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST AND ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF THE INTERESTED PERSON IS A MEMBER OF THE BOARD OR COMMITTEE, HE SHALL BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM AT THE MEETING THAT DECIDES IF A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS OF THE LUTHERAN HOME ASSOCIATION MAKES THE COMPENSATION DECISION FOR THE PRESIDENT/CEO. THE BOARD OF DIRECTORS IS PROVIDED WITH HISTORICAL SALARY INFORMATION FOR THE CEO AND WITH MARKET DATA OF COMPENSATION FOR THE INDUSTRY FOR THE SAME OR SIMILAR POSITIONS. THE BOARD OF DIRECTORS DOES NOT DETERMINE OR APPROVE THE COMPENSATION FOR THE CFO, HOWEVER, THE CEO AND OTHER MANAGEMENT TEAM WILL USE MARKET DATA AND SURVEYS TO DETERMINE THE APPROPRIATE RANGE FOR COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE LUTHERAN HOME BELLE PLAINE LLC 611 WEST MAIN STREET BELLE PLAINE MN 56011 260290445 SKILLED NURSING MN 13066466 15971262 THE LUTHERAN HOME ASSOCIATION WELLHAVEN SENIOR HOUSING LLC 119 UNION STREET RIVER FALLS WI 54022 262698711 INDEPENDENT LIVING WI 1671436 3518953 THE LUTHERAN HOME ASSOCIATION HERITAGE ASSISTED LIVING 700 WELSH ROAD WATERTOWN WI 53098 272258008 ASSISTED LIVING WI 2697920 1115851 THE LUTHERAN HOME ASSOCIATION KINGSWAY MINISTRIES LLC 815 WEST MAIN STREET BELLE PLAINE MN 56011 208252921 ASSISTED LIVING MN 3586311 14041249 THE LUTHERAN HOME ASSOCIATION BOESSLING LUTHERAN VILLAGE APARTMENTS INC 850 WEST PRAIRIE STREET BELLE PLAINE MN 56011 411902377 INDEPENDENT LIVING MN 154174 1188494 THE LUTHERAN HOME ASSOCIATION WISCONSIN LUTHERAN HOME MINISTRIES INC 640 NORTH MAIN STREET RIVER FALLS WI 54022 390968458 NURSING HOME WI 501(C)(3) LINE 9 THE LUTHERAN HOME ASSOCIATION 1 ST MICHAELS LUTHERAN HOME FOR THE AGED 270 NORTH STREET FOUNTAIN CITY WI 54629 390812546 ASSISTED LIVING WI 501(C)(3) LINE 9 THE LUTHERAN HOME ASSOCIATION 1 FAITH RESIDENCE APARTMENTS INC 175 SOUTH ELK STREET BELLE PLAINE MN 56011 200423817 HUD 811 MN 501(C)(3) LINE 9 THE LUTHERAN HOME ASSOCIATION 1 JESUS CARES MINISTRIES INC 337 SOUTH MERIDIAN STREET BELLE PLAINE MN 56011 391807588 MINISTRY WI 501(C)(3) LINE 1 THE LUTHERAN HOME ASSOCIATION 1 THE LUTHERAN HOME FOUNDATION 337 SOUTH MERIDIAN STREET BELLE PLAINE MN 56011 363449735 FOUNDATION MN 501(C)(3) LINE 11B, II THE LUTHERAN HOME ASSOCIATION 1 WATERTOWN LUTHERAN SENIOR HOUSING INC 700 WELSH ROAD WATERTOWN WI 53098 391814305 INDEPENDENT APARTMENTS WI 501(C)(3) LINE 9 THE LUTHERAN HOME ASSOCIATION 1 KINGSWAY MANAGEMENT SERVICES 337 SOUTH MERIDIAN STREET BELLE PLAINE MN 56011 453788744 MANAGEMENT SERVICES MN THE LUTHERAN HOME ASSOCIATION C 15565 10420 1.00000 1 0 1 0 1 1 0 0 0 0 0 0 1 1 1 1 1 1 0 0 WISCONSIN LUTHERAN HOME MINISTRIES L 247876 FMV ST MICHAEL'S LUTHERAN HOME FOR THE AGED L 73420 FMV