2015-10-27T09:21:24-05:00 2014-12-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2014-01-01 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 2015-10-22 1 AMANDA K TINNEY CPA P01587658 3149254300 2014 2016-02-25 16:41:14Z CONCORDIA VILLAGE JOHN KOTOVSKY 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 14733014 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 9 0 50 0 0 40209 57500 13108823 13702669 678695 699993 251273 272852 14079000 14733014 0 0 0 0 5785675 6053406 0 0 0 9205667 9535970 14991342 15589376 -912342 -856362 59975777 86396742 69919635 97196962 -9943858 -10800220 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 13405565 13702669 OPERATION OF A CONTINUING CARE RETIREMENT COMMUNITY THAT OFFERS A CONTINUUM OF CARE THAT INCLUDES 111 INDEPENDENT LIVING APARTMENTS, 23 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 $89,413, OF WHICH $89,413 IS OFFSETTING PROGRAM SERVICE REVENUE. 13405565 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 0 0 0 0 0 0 0 0 0 0 0 X 11 9 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IL X PAUL OGIER 3149689313 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 MR JOHN M BRANDT CHAIRPERSON OF THE BOARD 1.00 X X 0 0 0 MS JANICE BEANE BOARD MEMBER 1.00 X 0 0 0 MS MONICA BOESDORFER BOARD MEMBER 1.00 X 0 0 0 MR MARK GERBERDING BOARD MEMBER 1.00 X 0 0 0 MR ORLANDO KRUEGER BOARD MEMBER 1.00 X 0 0 0 MR VICTOR MUCHOW BOARD MEMBER 1.00 X 0 0 0 MS SHARON O'BRIEN BOARD MEMBER 1.00 X 0 0 0 MR HA OLSEN BOARD MEMBER 1.00 X 0 0 0 MR DARRELL L DEBOWEY BOARD MEMBER 1.00 X 0 0 0 MR JOHN R KOTOVSKY PRESIDENT/CHIEF EXECUTIVE OFFICER 1.00 40.00 X X 0 471462 53017 MR MIKE RASO SECRETARY/ TREASURER/REGIONAL VP 1.00 40.00 X X 0 168241 8538 MR PAUL OGIER TREASURER/CHIEF FINANCIAL OFFICER 1.00 40.00 X 0 317666 55084 MR MARK SCHOEDEL VP OF CONSTRUCTION AND IT 1.00 40.00 X 0 225453 36012 MR DALE KREIENKAMP VP OF HUMAN RESOURCES 1.00 40.00 X 0 220571 34746 MS CARLA BAUM REGIONAL VICE PRESIDENT 1.00 40.00 X 0 168235 9023 MR DONALD BELL CHIEF OPERATING OFFICER 1.00 40.00 X 0 247495 49110 MR TERRY ETLING EXECUTIVE DIRECTOR 1.00 40.00 X 0 149484 12734 MS VALERIE COOPER EXECUTIVE DIRECTOR 1.00 40.00 X 0 142965 9624 MS RITA VICARY ADMINISTRATOR OF MARKETING & SALES 1.00 40.00 X 0 139480 13711 MR KIRK MATTES ADMINISTRATOR OF STEWARDSHIP 1.00 40.00 X 0 132567 12296 MR CHADWICK SNEED CCONTROLLER 1.00 40.00 X 0 128662 12220 0 2512281 306115 0 0 1 0 BSI CONSTRUCTORS INC 6767 SOUTHWEST AVE ST LOUIS MO 63143 CONSTRUCTION CONTRACTOR 2635752 ALLIANCE REHAB 1520 KENSINGTON ROAD STE 110 OAKBROOK IL 60523 THERAPY & CONSULTANT 704202 GRUBBS & ASSOCIATES 415 CHEZ PAREE DR HAZELWOOD MO 63042 ARCHITECT 286049 TECH ELECTRONICS 6437 MANCHESTER AVE ST LOUIS MO 63139 TELEPHONE EQUIP, WIRING & MAINTENANCE 227376 KRAUS LANDSCAPING 4297 N WALNUT ST RD SPRINGFIELD MO 62707 LAWN & LANDSCAPING SERVICES 164931 6 57500 57500 RESIDENT SERVICE FEE 623000 13184476 13184476 AMORTIZATION OF ENTRANCE FEES 623000 518193 518193 13702669 699993 699993 MEALS 623000 104405 104405 BARBER AND BEAUTY 623000 103213 103213 MISCELLANEOUS 900099 58165 58165 7069 7069 272852 14733014 13702669 0 972845 4895485 4133513 761972 89111 74993 14118 705906 594069 111837 362904 305409 57495 938680 938680 14238 14238 6265 6265 435826 433211 2615 28605 28605 589783 450504 139279 957574 951829 5745 32695 18353 14342 379 79 300 2225791 2212437 13354 2530063 2514883 15180 109901 109242 659 ANCILLARY EXPENSE 872931 872931 FOOD 565175 565175 MISCELLANEOUS 62737 55992 6745 SALES AND USE TAXES 57348 57348 107979 55597 52382 15589376 13405565 2183811 0 12926260 35280221 606914 777510 152069 0 36409 48853 17157 1590 56096489 12754550 45430271 43341939 594863 656886 211834 6289743 59975777 86396742 532669 2372644 1540115 1611746 49629754 72903147 18217097 20309425 69919635 97196962 X -9960799 -10823243 16941 23023 -9943858 -10800220 59975777 86396742 -856362 0 X X 0 1 X 1 0 X 34 21618 35139 40209 57500 154500 3529048 5527731 10584334 13108823 13702669 46452605 3529082 5549349 10619473 13149032 13760169 46607105 0 0 0 46607105 348387 526697 631051 678695 699993 2884823 348387 526697 631051 678695 699993 2884823 139167 173659 212709 251273 272852 1049660 4016636 6249705 11463233 14079000 14733014 50541588 0.92220 0.91470 0.05710 0.06050 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: BARBER AND BEAUTY - 2010 AMOUNT: $ 29,506. 2011 AMOUNT: $ 48,387. 2012 AMOUNT: $ 67,111. 2013 AMOUNT: $ 93,096. 2014 AMOUNT: $ 103,213. ACTIVITIES - 2011 AMOUNT: $ 396. 2012 AMOUNT: $ 494. 2013 AMOUNT: $ 48. 2014 AMOUNT: $ 0. MISCELLANEOUS - 2010 AMOUNT: $ 79,382. 2011 AMOUNT: $ 90,795. 2012 AMOUNT: $ 96,109. 2013 AMOUNT: $ 54,413. 2014 AMOUNT: $ 58,165. MEAL REVENUE - 2010 AMOUNT: $ 22,228. 2011 AMOUNT: $ 30,517. 2012 AMOUNT: $ 44,563. 2013 AMOUNT: $ 99,205. 2014 AMOUNT: $ 104,405. OTHER REVENUE - 2010 AMOUNT: $ 8,051. 2011 AMOUNT: $ 3,564. 2012 AMOUNT: $ 4,432. 2013 AMOUNT: $ 4,511. 2014 AMOUNT: $ 7,069. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1126732 1126732 45623775 9309615 36314160 6422063 1802744 4619319 2783111 1551807 1231304 140808 90384 50424 43341939 CIP 6289743 6289743 SECURITY DEPOSITS 2036045 ENTRANCE FEES 18273380 20309425 X PART X, LINE 2: THE ORGANIZATIONS, EXCEPT FOR THE WHOLLY OWNED SUBSIDIARY, PROVIDENT GROUP, INC., AND THE WHOLLY OWNED LIMITED LIABILITY COMPANIES, MACKENZIE PLACE HTC MASTER TENANT, L.P. AND MACKENZIE PLACE LIHTC, L.P., QUALIFY AS TAX-EXEMPT CORPORATIONS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE ORGANIZATIONS ARE NOT SUBJECT TO FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE CODE. THE ORGANIZATIONS ARE CLASSIFIED AS PUBLICLY-SUPPORTED CHARITABLE ORGANIZATIONS UNDER THE CODE AND CONTRIBUTIONS TO THE ORGANIZATIONS QUALIFY AS A CHARITABLE TAX DEDUCTION FOR THE CONTRIBUTOR. PROVIDENT GROUP IS ORGANIZED AS A TAXABLE NON-PROFIT FOR FEDERAL AND STATE INCOME TAX PURPOSES. THE ORGANIZATIONS ARE NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THEIR TAX-EXEMPT STATUS. THE TAX RETURNS FOR THE YEARS 2011 TO 2014 ARE SUBJECT TO REVIEW AND EXAMINATION BY THE IRS. X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 MR JOHN R KOTOVSKY PRESIDENT/CHIEF EXECUTIVE OFFICER 0 324000 0 0 0 147462 0 33459 0 19558 0 524479 0 27366 MR MIKE RASO SECRETARY/ TREASURER/REGIONAL VP 0 167461 0 0 0 780 0 8025 0 513 0 176779 0 0 MR PAUL OGIER TREASURER/CHIEF FINANCIAL OFFICER 0 261873 0 0 0 55793 0 34110 0 20974 0 372750 0 30673 MR MARK SCHOEDEL VP OF CONSTRUCTION AND IT 0 180997 0 0 0 44456 0 29165 0 6847 0 261465 0 29337 MR DALE KREIENKAMP VP OF HUMAN RESOURCES 0 179313 0 0 0 41258 0 27903 0 6843 0 255317 0 26162 MS CARLA BAUM REGIONAL VICE PRESIDENT 0 167284 0 0 0 951 0 3167 0 5856 0 177258 0 0 MR DONALD BELL CHIEF OPERATING OFFICER 0 227423 0 0 0 20072 0 34110 0 15000 0 296605 0 0 MR TERRY ETLING EXECUTIVE DIRECTOR 0 147493 0 0 0 1991 0 6914 0 5820 0 162218 0 0 MS VALERIE COOPER EXECUTIVE DIRECTOR 0 141731 0 0 0 1234 0 2686 0 6938 0 152589 0 0 MS RITA VICARY ADMINISTRATOR OF MARKETING & SALES 0 121110 0 0 0 18370 0 6974 0 6737 0 153191 0 0 PART I, LINE 1A JOHN R. KOTOVSKY HAS A HOUSING ALLOWANCE RELATED TO HIS PASTORAL DUTIES THAT IS INCLUDED IN HIS OTHER REPORTABLE COMPENSATION. 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 2014, LSS HAD TOTAL OPERATING INCOME OF APPROXIMATELY $183,000,000, PROVIDED APPROXIMATELY $7,000,000 IN BENEVOLENT CARE, HAD OVER 73,000 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 11 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 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 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, 2014. THE ORGANIZATION DID PAY THE SALARIES, EMPLOYMENT TAXES, AND EMPLOYEE BENEFITS FOR THE ORGANIZATION'S EMPLOYEES. THERE WERE 149 FULL TIME EMPLOYEES DEDICATED TO LUTHERAN RETIREMENT CENTER ASSOCIATION OPERATIONS ON DECEMBER 31, 2014. 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 9 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0