2024-11-12T12:45:59+00:00 2023-12-31 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2023-01-01 350885590 LUTHERAN HOMES INC LUTH 2604470800 6701 S ANTHONY BLVD FORT WAYNE IN 46816 Donna Scanlon Chief Financial Officer 2604470800 2024-11-12 true true Lauren Denton P01571860 2604604000 2024-11-12 2023 2024-10-15 13:58:12Z LUTHERAN LIFE VILLAGES Alex Kiefer 6701 S ANTHONY BLVD FORT WAYNE IN 46816 58152826 false X WWW.LUTHERANLIFEVILLAGES.ORG X 1926 IN AS AN EXPRESSION OF CHRIST'S LOVE, WE SERVE INDIVIDUALS AND THEIR CAREGIVERS WITH COMPASSION AND RESPECT FOR INDEPENDENCE, WELLNESS, AND SPIRITUAL LIFE. 15 15 877 145 0 0 824709 9816389 37990863 42717106 369467 694088 9418 13796 39194457 53241379 0 0 25294976 27366207 2190 227625 14210029 16455651 39505005 43824048 -310548 9417331 60349482 86511368 38746109 54642365 21603373 31869003 SINCE 1931, LUTHERAN LIFE VILLAGES HAS BEEN SERVING INDIVIDUALS AND THEIR CAREGIVERS WITH COMPASSION AND RESPECT FOR INDEPENDENCE, WELLNESS, AND SPIRITUAL LIFE. AT LUTHERAN LIFE VILLAGES, WE PRIDE OURSELVES ON CREATING A PLACE WHERE PEOPLE WANT TO LIVE, PROFESSIONALS WANT TO WORK, AND FAMILY AND COMMUNITY MEMBERS WANT TO VISIT. WE OFFER A FULL RANGE OF OPTIONS, FOR CARE AND HOUSING FOR THE ELDERLY, FROM INDEPENDENT LIVING AND ASSISTED LIVING, TO SKILLED NURSING, WITH LOCATIONS IN KENDALLVILLE AND FORT WAYNE, INDIANA. false false 38443627 42317163 LUTHERAN LIFE VILLAGES' GOAL IS TO PROVIDE HOUSING AND CARE FOR THE ELDERLY THAT IS BEST SUITED TO FIT THEIR INDIVIDUAL NEEDS. THROUGH THIS HOLISTIC APPROACH, RESIDENTS ARE ENABLED TO FUNCTION AT THEIR HIGHEST POTENTIAL ACROSS MULTIPLE LEVELS OF THE CARE CONTINUUM. 316917 289672 LUTHERAN LIFE VILLAGES SPONSORS THE FOSTER GRANDPARENTS PROGRAM, PART OF SENIOR CORP AND THE CORPORATION FOR NATIONAL AND COMMUNITY SERVICE. ADULTS 55 AND OLDER SHARE THEIR EXPERIENCE AND COMPASSION. EACH FOSTER GRANDPARENT IS A ROLE MODEL, MENTOR, AND A FRIEND. SERVING AT ONE OF MANY LOCAL ORGANIZATIONS - INCLUDING FAITH-BASED GROUPS, HEAD START CENTERS, SCHOOLS, AND OTHER YOUTH FACILITIES - GRANDPARENTS HELP CHILDREN LEARN TO READ, PROVIDE ONE-ON-ONE TUTORING, AND GUIDE CHILDREN AT A CRITICAL TIME IN THEIR LIVES. 110271 110271 LUTHERAN LIFE VILLAGES HAS PARTNERED WITH LUTHERAN SOCIAL SERVICES OF INDIANA TO SUPPORT CHILDREN'S VILLAGE. THIS INNOVATIVE, INTER-GENERATIONAL PROGRAMMING DISTINGUISHES LUTHERAN LIFE VILLAGES FROM OTHER SENIOR LIVING PROVIDERS AND PLAYS A KEY ROLE IN THE WELLNESS STRATEGY. THE ONSITE CHILDREN'S VILLAGE EARLY LEARNING CENTER AND THE VOLUNTEER OPPORTUNITIES PROVIDED BY THE CENTER HAVE BEEN ENRICHING THE LIVES OF RESIDENTS SINCE 2016. 38870815 true true false false false false false false true true false false true true false false true false false false false false false false false false false false true true false false false false false false false true false false false false false false true true true false false false true 25 0 877 true false false false false false false false false false false false false X 15 15 false false false false true true true true true false false true true true true true true true false false IN X DONNA SCANLON 2604470800 6701 S ANTHONY BLVD FORT WAYNE IN 46816 ALISON PARK SECRETARY 2.0 X X 0 0 0 CRAIG LINNEMEIER TREASURER 2.0 X X 0 0 0 JACK DANIEL VICE CHAIR 2.0 X X 0 0 0 RANDY GROTE CHAIR 2.0 X X 0 0 0 BRYAN BOHNKE (START 0323) BOARD MEMBER 2.0 X 0 0 0 CHRIS HANKE BOARD MEMBER 2.0 X 0 0 0 DEBBIE GOTSCH BOARD MEMBER 2.0 X 0 0 0 GREG MESSMANN BOARD MEMBER 2.0 X 0 0 0 HEIDI ADAIR BOARD MEMBER 2.0 X 0 0 0 JAKE FETTERS BOARD MEMBER 2.0 X 0 0 0 JANE FINK BOARD MEMBER 2.0 X 0 0 0 LOWELL TESKA BOARD MEMBER 2.0 X 0 0 0 RON BLEKE BOARD MEMBER 2.0 X 0 0 0 STEVE RIECK (END 0323) BOARD MEMBER 2.0 X 0 0 0 TOM ACKMANN BOARD MEMBER 2.0 X 0 0 0 TOM TRENT BOARD MEMBER 2.0 X 0 0 0 ALEXANDER KIEFER PRESIDENT & CEO 50.0 X 250602 0 19081 DONNA SCANLON CHIEF FINANCIAL OFFICER 50.0 X 182668 0 8243 ALICIA ALEXANDER NURSE 71.0 X 146862 0 7343 CONNIE BALL NURSE 64.0 X 148649 0 10946 SADIE FENSTERMAKER ADMINISTRATOR 50.0 X 134804 0 8073 SHAUNA SHAFER ADMINISTRATOR 50.0 X 129680 0 9575 TRICIA NEARY CHIEF OPERATIONS OFFICER 50.0 X 171950 0 7163 1165215 0 70424 7 false true false FERGUSON ADVERTISING 1620 Broadway St Fort Wayne IN 46802 Advertising 586222 HAGERMAN INC PO Box 11848 Fort Wayne IN 46861 Construction 398924 CORSICA TECHNOLOGIES LLC PO Box 748655 Atlanta GA 30374 IT Support 261825 TAFT STETTINIUS & HOLLISTER LLP One Indiana Square Indianapolis IN 46204 Legal Services 231184 JACK LAURIE GROUP 7998 Georgetown Rd Indianapolis IN 46268 Construction 190150 7 9178946 637443 7196 9816389 RESIDENT SERVICES - PRIVATE PAY 621610 42196039 42196039 FOSTER GRANDPARENT PROGRAM 621610 289672 289672 OTHER 621610 231395 231395 0 0 0 0 42717106 404530 404530 17483 3687 13796 0 13796 13796 5197318 4907760 289558 0 289558 289558 0 0 0 0 0 53241379 42717106 0 707884 460594 460594 23233287 20858960 2201829 172498 73204 54688 17842 674 1885296 1639726 239430 6140 1713826 1519125 181796 12905 221124 221124 164406 164406 2190 2190 32805 32805 2821821 2652753 163385 5683 701515 20823 670820 9872 603340 545456 54883 3001 822066 731941 84072 6053 2032483 2030775 1708 108441 42500 60375 5566 152644 65118 84517 3009 1621093 1620979 114 3119281 3075294 43987 610955 574495 36460 FOOD & DINING SUPPLIES 1741543 1736048 5461 34 OPERATIONAL EXPENSES 1270347 1270347 BAD DEBT EXPENSE 251744 251744 FOSTER GRANDPARENT PROGRAM 180043 180043 0 0 0 0 43824048 38870815 4725608 227625 3310 3100 10999291 8517656 2808210 3333640 0 0 0 0 57227 61594 206134 266275 102603481 47425166 32378445 55178315 9768398 14749285 0 0 4128467 4401503 60349482 86511368 4270304 5008866 0 0 20088368 35275997 14387437 14357502 38746109 54642365 15681026 26990767 5922347 4878236 21603373 31869003 60349482 86511368 X 9417331 621278 23567 203454 X false true X true false X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.0 457866 1896229 4719627 824709 9816389 17714820 35028330 37048669 35876957 37990863 42717106 188661925 0 0 0 35486196 38944898 40596584 38815572 52533495 206376745 0 0 0 0 0 0 1046080 1016871 997444 1013946 1197939 5272280 1046080 1016871 997444 1013946 1197939 5272280 201104465 82057 74762 206522 170938 422013 956292 0 82057 74762 206522 170938 422013 956292 0 0 0 0 0 0 0 35568253 39019660 40803106 38986510 52955508 207333037 0.9700 0.9337 0 0.0037 X 0 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2290087 447086 132948 2604225 3202283 -819196 93000 2290087 2580967 714316 93000 3202283 3033357 376760 829150 2580967 2634904 456475 58022 3033357 0.0 0.72 0.28 false false 2851001 2851001 79507343 36433333 43074010 14218845 9210446 5008399 6026292 1781387 4244905 55178315 OTHER ASSETS 16727 PERPETUAL TRUSTS 2238211 HELD BY TRUSTEE IN ESCROW 2146565 4401503 ADVANCE DEPOSITS & REFUNDABLE ENTRANCE FEES 14030796 ADVANCE DEPOSITS & REFUNDABLE ENTRANCE FEES 326706 14357502 54092441 621278 23567 457961 1102806 52989635 251744 251744 53241379 44030265 457961 457961 43572304 251744 251744 43824048 Schedule D, Part XIII ASC 740 FOOTNOTE 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. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 RENTAL EXPENSES - 3687 NSGO UPL ARRANGEMENT - 454274 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements BAD DEBT EXPENSE - 251744 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 RENTAL EXPENSES - 3687 NSGO UPL ARRANGEMENT - 454274 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements BAD DEBT EXPENSE - 251744 X X X X X false false false false false false false false false ALEXANDER KIEFER PRESIDENT & CEO 250602 0 0 0 0 0 2652 0 16429 0 269683 0 0 0 DONNA SCANLON CHIEF FINANCIAL OFFICER 182668 0 0 0 0 0 1776 0 6467 0 190911 0 0 0 TRICIA NEARY CHIEF OPERATIONS OFFICER 171950 0 0 0 0 0 1697 0 5466 0 179113 0 0 0 CONNIE BALL NURSE 141249 0 7400 0 0 0 1516 0 9430 0 159595 0 0 0 ALICIA ALEXANDER NURSE 146182 0 680 0 0 0 1469 0 5874 0 154205 0 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation COMPENSATION BENCHMARKS PUBLISHED BY CLIFTONLARSONALLEN, LLP ARE UTILIZED TO ESTABLISH TOP MANAGEMENT OFFICIAL'S COMPENSATION WHICH IS THEN APPROVED BY THE BOARD. A INDIANA FINANCE AUTHORITY 351602316 2019-05-23 8905000 SERIES 2019A FOR PIPER TRAIL false false false B INDIANA FINANCE AUTHORITY 351602316 2023-02-23 9380890 SERIES 2023 ACQUISITION OF INVERNESS false false false A 311139 8905000 609216 2021 false false true true B 9380890 187618 2023 false false true true A false false false false 0.0 false false true B false false false false 0.0 false false true A false false false false false false false false false B false false false false false false false false true A false B true Substantial Contributor A Substantial Contributor 261825 Independent Contractor false Substantial Contributor B Substantial Contributor 398924 Independent Contactor false Form 990, Part VI, Line 6 Classes of members or stockholders THE MEMBERSHIP OF LUTHERAN HOMES, INC. CONSISTS OF DELEGATES ELECTED OR APPOINTED BY VOTING MEMBERS OF THE AFFILIATED LUTHERAN CHURCHES WITHIN NORTHEAST INDIANA. IN THE EVENT OF THE DISSOLUTION OF THIS CORPORATION, EACH OF THE GOVERNING UNITS OF THE PARTICIPATING CONGREGATIONS SHALL BE ENTITLED TO THAT PORTION OF THE AVAILABLE ASSETS OF THIS CORPORATION WHICH THE TOTAL NUMBER OF MEMBERS OF THE PARTICIPATING CONGRATATIONS OF EACH GOVERNING UNITS BEARS TO THE TOTAL NUMBER OF MEMBERS OF ALL PARTICIPATING CONGRATIONS. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE ORGANIZATION IS COMPOSED OF DELEGATES FROM 62 LUTHERAN CONGREGATIONS WHO ELECT THE BOARD OF DIRECTORS. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE MEMBER DELEGATES FINALIZE APPROVAL ON SECTIONS OF THE BY-LAWS INCLUDING INTENT TO BE AFFILIATED, DISSOLUTION, BOARD MEMBERSHIP, AND OTHER CHANGES IN ORGANIZATIONAL STRUCTURE AND FUNCTIONS. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 AND RELATED SCHEDULES ARE REVIEWED IN DETAIL BY THE CFO, CEO, AND AN INDEPENDENT CPA FIRM. THE FORM 990 IS ALSO PROVIDED TO THE BOARD PRIOR TO SUBMISSION TO THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy ANNUALLY, A CONFLICT OF INTEREST QUESTIONNAIRE IS COMPLETED BY EACH MEMBER OF THE GOVERNING BODY TO MONITOR COMPLIANCE. THROUGHOUT THE TERM OF A MEMBER'S TENURE, NO GOVERNING BODY MEMBER SHALL BE INCLUDED IN DELIBERATIONS AND/OR VOTE ON A BUSINESS MATTER THAT WOULD VIOLATE THE CONFLICT OF INTEREST POLICY. Form 990, Part VI, Line 15a Process to establish compensation of top management official EXECUTIVE COMPENSATION IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE ANNUALLY REVIEWS THE PRESIDENT/CEO COMPENSATION. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND INDEPENDENT AUDITOR'S REPORT ARE AVAILABLE UPON REQUEST Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS - 203454; LLV PROPERTY LLC 6701 S ANTHONY BLVD FORT WAYNE IN 46816 454098765 REAL ESTATE IN 837579 5017320 LHI LLV PROPERTY PV LLC 6701 S ANTHONY BLVD FORT WAYNE IN 46816 474998593 REAL ESTATE IN 591358 7473181 LHI LUTHERAN LIFE VILLAGES HOME HEALTHCARE 6701 S ANTHONY BLVD FORT WAYNE IN 46816 274640248 SENIOR SERVIC IN 501(c)(3) 10 LHI true false false false false false false false false false false false false false false false false false false false