2024-05-09T12:52:22-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 2021 SPRING ROAD SUITE 200 OAK BROOK IL 60523 990 2022-07-01 351472245 WITTENBERG LUTHERAN VILLAGE ENDOWMENT CORPORATION WITT 2196633860 1200 E LUTHER DRIVE CROWN POINT IN 46307 DAN NOONAN CFO 2247354056 2024-05-08 1 DAN NOONAN 999009999 0 CHRIS MANDERFIELD P01238973 6305738600 2024-05-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SLOAN BENTLEY 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 4429519 0 X WWW.LUTHERANLIFECOMMUNITIES.ORG X 1978 IN SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENT. EMPOWERING VIBRANT GRACE FILLED LIVING ACROSS ALL GENERATIONS. PROVIDING RESIDENTIAL AND HEALTH CARE SERVICES TO SENIORS INCLUDING BENEVOLENT CARE TO THOSE WHO HAVE EXHAUSTED THEIR FINANCIAL FUNDS. 3 1 0 1 0 0 19207 0 4302673 4353432 0 0 -1734 65486 4320146 4418918 0 0 0 0 1060616 2284443 0 0 0 2086543 3283997 3147159 5568440 1172987 -1149522 56522009 44347409 31095741 20070663 25426268 24276746 X EMPOWERING VIBRANT GRACE FILLED LIVING ACROSS ALL GENERATIONS. PROVIDING RESIDENTIAL AND HEALTH CARE SERVICES TO SENIORS INCLUDING BENEVOLENT CARE TO THOSE WHO HAVE EXHAUSTED THEIR FINANCIAL FUNDS. BENEVOLENT CARE IS PARTIALLY FUNDED BY AMOUNTS RECEIVED FROM AN AFFILIATE, LUTHERAN LIFE COMMUNITIES FOUNDATION. 0 0 4877515 4429049 DEVELOPMENT AND OPERATION OF 109 INDEPENDENT LIVING UNITS AND 33 ASSISTED LIVING UNITS. PROVIDING RESIDENTIAL AND HEALTH CARE SERVICES TO SENIORS INCLUDING BENEVOLENT CARE TO THOSE WHO HAVE EXHAUSTED THEIR FUNDS. 4877515 1 0 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 0 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 0 0 X 3 1 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X LUTHERAN LIFE MINISTRIES 8473687365 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 MEREDITH SLOAN BENTLEY PRESIDENT AND CEO, VICE CHAIR 2.00 35.50 X X 0 544444 13404 JAMES BUCKMAN TREASURER/SECRETARY (UNTIL DEC '22) 2.00 35.50 X X 0 267249 7657 MICHAEL RENETZKY CHAIR 0.33 3.67 X X 0 0 0 AMY LACROIX TREASURER/SECRETARY (STARTED JAN '23) 2.00 35.50 X X 0 77363 1484 0 889056 22545 0 0 1 0 0 RESIDENT SERVICE REVEN 623000 4353432 4353432 4353432 470 10601 -10131 -10131 OTHER REVENUE 900099 75617 75617 75617 4418918 4429049 0 -10131 1690508 1487647 202861 4540 3995 545 505225 444598 60627 84170 74070 10100 130130 130130 29365 19675 9690 15431 10339 5092 291247 259209 32038 113713 108027 5686 100328 91298 9030 27782 26666 1116 667310 507156 160154 10621 8072 2549 2440 1854 586 3625 3625 1274739 1198255 76484 72587 72587 FOOD & DIETARY SUPPLIES 292233 221909 70324 MISC. 127889 113821 14068 BUILDING REPAIRS 73842 56072 17770 COVID-19 45655 34668 10987 5060 3842 1218 5568440 4877515 690925 0 -40894 129 304175 10473 44112173 16980486 27360478 27131687 1299 28857227 17244844 56522009 44347409 471437 549374 1148596 1184965 17517353 18215769 11958355 120555 31095741 20070663 X 25426268 24276746 25426268 24276746 56522009 44347409 -1149522 0 X 0 0 0 X 414744 45900 19207 479851 4018549 4028862 3775340 4302673 4353432 20478856 4433293 4028862 3821240 4321880 4353432 20958707 0 0 0 20958707 -4419 -745 11726 -1734 75617 80445 4428874 4028117 3832966 4320146 4429049 21039152 0.99620 1.00000 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: SPECIAL EVENTS - 2018 AMOUNT: $ -5,978. 2019 AMOUNT: $ -2,771. 2020 AMOUNT: $ -1,171. 2021 AMOUNT: $ -3,212. 2022 AMOUNT: $ 75,617. OTHER REVENUE - 2018 AMOUNT: $ 1,559. 2019 AMOUNT: $ 2,026. 2020 AMOUNT: $ 12,897. 2021 AMOUNT: $ 1,478. 0 1 X 592611 592611 39629329 16914558 22714771 3697682 65865 3631817 192551 63 192488 27131687 DUE FROM AFFILIATES 16800996 PREPAID EXPENSES 443848 17244844 OTHER LIABILITY 120555 120555 X PART IV, LINE 2B: ESCROW AND CUSTODIAL LIABILITIES REPRESENT REFUNDABLE RESIDENT ENTRANCE FEES, RESERVATION DEPOSITS AND SECURITY DEPOSITS. PART X, LINE 2: THE CORPORATIONS QUALIFY AS NOT-FOR-PROFIT ORGANIZATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (CODE) AND ARE EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE, EXCEPT THE LLC FOUNDATION, WHICH IS EXEMPT FROM TAXES UNDER SECTION 509(A)(2) OF THE CODE. THE CORPORATIONS HAVE ADOPTED ASC SUBTOPIC 740-10, INCOME TAXES - OVERALL. ASC SUBTOPIC 740-10 ADDRESSES THE DETERMINATION OF HOW TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. UNDER ASC SUBTOPIC 740-10, THE CORPORATIONS MUST RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. ASC SUBTOPIC 740-10 ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST, AND PENALTIES ON INCOME TAXES, ACCOUNTING IN INTERIM PERIODS AND REQUIRES INCREASED DISCLOSURES. THE CORPORATIONS DO NOT HAVE AN ASSET OR LIABILITY FOR UNRECOGNIZED TAX BENEFITS. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 MEREDITH SLOAN BENTLEY PRESIDENT AND CEO, VICE CHAIR 0 544444 0 0 0 0 0 8910 0 4494 0 557848 0 0 JAMES BUCKMAN TREASURER/SECRETARY (UNTIL DEC '22) 0 248737 0 0 0 18512 0 3335 0 4322 0 274906 0 0 PART I, LINE 1A THE PRESIDENT AND CEO IS PROVIDED WITH A HOUSING ALLOWANCE WHICH TOTALED $34,800 FOR CALENDAR YEAR 2022, AND WAS INCLUDED WITHIN TAXABLE COMPENSATION. PART I, LINE 1B THE HOUSING ALLOWANCE IS INCORPORATED INTO THE EMPLOYMENT AGREEMENT WITH THE CEO. PART I, LINE 3 COMPENSATION IS DETERMINED WITH THE HELP OF AN INDEPENDENT COMPENSATION CONSULTANT AND THE COMPENSATION COMMITTEE OF THE BOARD OF ITS PARENT LUTHERAN LIFE MINISTRIES. ULTIMATE APPROVAL FOR THE COMPENSATION AMOUNT FOR THE CEO RESTS WITH THE BOARD OF LUTHERAN LIFE MINISTRIES. THE BOARD PROVIDES COUNSEL TO THE CEO FOR THE COMPENSATION OF ANY OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION UTILIZES THE SERVICES OF LUTHERAN LIFE COMMUNITIES, AN AFFILIATE UNDER COMMON CONTROL, TO PROVIDE MANAGEMENT SERVICES. CERTAIN COMPENSATED EMPLOYEES OF LUTHERAN LIFE COMMUNITIES, AS SHOWN ON PART VII, SECTION A, ARE APOINTED TO SERVE ON THE BOARD OF DIRECTORS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 LUTHERAN LIFE MINISTRIES IS THE SOLE CORPORATE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD IS APPOINTED BY THE SOLE CORPORATE MEMBER, LUTHERAN LIFE MINISTRIES. FORM 990, PART VI, SECTION A, LINE 7B SOME DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO THE APPROVAL OF THE SOLE CORPORATE MEMBER, LUTHERAN LIFE MINISTRIES. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION REVIEWS THE TAX RETURN WITH THE AUDIT COMMITTEE OF ITS PARENT, LUTHERAN LIFE MINISTRIES, TO REPORT TO THE BOARD OF LUTHERAN LIFE MINISTRIES, WHICH PROVIDES FINAL APPROVAL OF THE TAX RETURNS OF ALL SUBSIDIARIES. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY REQUIRES BOARD MEMBERS, DIRECTORS, OFFICERS, AND KEY EMPLOYEES TO DISCLOSE TO THE BOARD OF DIRECTORS WHEN A CONFLICT MAY EXIST. THE POLICY AND COMPLIANCE WITH THIS POLICY ARE REVIEWED ANNUALLY BY THE AUDIT COMMITTEE OF ITS PARENT LUTHERAN LIFE MINISTRIES. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED WITH THE HELP OF AN INDEPENDENT COMPENSATION CONSULTANT AND THE COMPENSATION COMMITTEE OF THE BOARD OF ITS PARENT LUTHERAN LIFE MINISTRIES. ULTIMATE APPROVAL FOR THE COMPENSATION AMOUNT FOR THE CEO RESTS WITH THE BOARD OF LUTHERAN LIFE MINISTRIES. THE BOARD PROVIDES COUNSEL TO THE CEO FOR THE COMPENSATION OF ANY OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S TAX RETURN, FINANCIAL STATEMENTS AND POLICIES ARE AVAILABLE UPON REQUEST. LUTHERAN HOME FOR THE AGED INC 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 362192824 HEALTH CARE AND HOUSING FOR SENIORS IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 LUTHERAN HOME AND SERVICES FOR THE AGED INC 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 363375902 HOUSING AND SERVICES FOR SENIORS IL 501(C)(3) 509(A)(3) LUTHERAN LIFE MINISTRIES 0 LUTHERAN COMMUNITY SERVICES FOR THE AGED INC 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 363365609 IMPROVE QUALITY OF LIFE FOR SENIORS IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 LUTHERAN FOUNDATION FOR THE AGED INC 800 W OAKTON STREET ARLINGTON HEIGHTS IL 60004 363365615 SUPPORTS THE WORK PROVIDED IN THE LUTHERAN HOME SERVICES SYSTEM IL 501(C)(3) 170(B)(1)(A)(VI) LUTHERAN LIFE MINISTRIES 0 LUTHER OAKS 601 LUTZ ROAD BLOOMINGTON IL 61704 202117469 HEALTH CARE AND HOUSING FOR SENIORS IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 WITTENBERG LUTHERAN VILLAGE INC 1200 E LUTHER DRIVE CROWN POINT IN 46307 351472245 LONG-TERM HEALTH CARE FACILITY IN 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 LUTHERAN LIFE MINISTRIES 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 203426654 DEVELOP NEW SERVICES FOR SENIORS AND MANAGE SENIOR LIVING FACILITIES IL 501(C)(3) 509(A)(3) N/A 0 PLEASANT VIEW LUTHERAN HOME INC 505 COLLEGE AVENUE OTTAWA IL 61350 362167830 NURSING AND HEALTH CARE CENTER IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 LUTHERAN LIFE COMMUNITIES FOUNDATION 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 363861882 SUPPORTS THE RESIDENTS AND OPERATIONS OF EACH LUTHERAN LIFE COMMUNITY IL 501(C)(3) 509(A)(1) LUTHERAN LIFE MINISTRIES 0 ST PAUL'S HOUSE AND HEALTH CARE CENTER 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 362167897 HEALTH CARE AND HOUSING FOR SENIORS IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 LUTHERAN LIFE COMMUNITIES 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 208549333 MANAGEMENT SERVICES IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 THE ARLINGTON OF NAPLES 3150 SALT CREEK LANE ARLINGTON HEIGHTS IL 60005 262019353 HEALTH CARE AND HOUSING FOR SENIORS IL 501(C)(3) 509(A)(2) LUTHERAN LIFE MINISTRIES 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0