Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $3,545,338

• 1e · Government grants (contributions)

  $3,090,526

• 1f · All other contributions, gifts and grants

  $10,766

• 2a · Program service revenue: LIFE PLAN COMMUNITIES REVENUE

  total $145,899,263 · related or exempt $145,899,263

• 2b · Program service revenue: MANAGEMENT FEES

  total $14,519,459 · related or exempt $14,519,459

• 2c · Program service revenue: HOME COMMUNITY BASED SERVICES REV

  total $6,604,177 · related or exempt $6,604,177

• 2d · Program service revenue: AMORTIZATION OF ENTRANCE FEES

  total $6,123,326 · related or exempt $6,123,326

• 2e · Program service revenue: DEVELOPMENT FEES

  total $195,012 · related or exempt $195,012

• 2f · All other program service revenue

  total -$10,698,549 · related or exempt -$10,698,549

• 3 · Investment income

  total $3,967,863 · excluded $3,967,863

• 4 · Income from investment of tax-exempt bond proceeds

  total $977,176 · excluded $977,176

• 6a · Gross rents

  real property $365,791

• 6b · Less rental expenses

  real property $113,243

• 6c · Rental income or loss

  real property $252,548

• 6d · Net rental income or loss

  total $252,548 · excluded $252,548

• 7a · Gross sales of assets other than inventory

  securities $177,271,088 · other assets $5,582,868

• 7b · Less cost or other basis and sales expenses

  securities $176,188,936 · other assets $6,605,191

• 7c · Gain or loss

  securities $1,082,152 · other assets -$1,022,323

• 7d · Net gain or loss

  total $59,829 · excluded $59,829

• 10a · Gross sales of inventory

  $94,947

• 10b · Cost of goods sold

  $119,475

• 10c · Net income from sales of inventory

  total -$24,528 · excluded -$24,528

• 11a · Other revenue: MEAL INCOME

  total $629,345 · excluded $629,345

• 11b · Other revenue: BARBER AND BEAUTY

  total $483,732 · excluded $483,732

• 11c · Other revenue: TRANSPORTATION

  total $137,194 · excluded $137,194

• 11d · All other revenue

  total $438,673 · excluded $438,673

• 11e · Other revenue, total

  $1,688,944

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $2,369,457 · program services $2,369,457

• 2 · Grants to domestic individuals

  total $28,669 · program services $28,669

• 5 · Compensation of officers, directors and key employees

  total $3,799,837 · management and general $3,799,837

• 7 · Other salaries and wages

  total $81,584,410 · program services $72,663,343 · management and general $8,921,067

• 8 · Pension plan contributions

  total $324,907 · program services $324,907

• 9 · Other employee benefits

  total $8,797,701 · program services $8,129,414 · management and general $668,287

• 10 · Payroll taxes

  total $6,112,886 · program services $5,253,997 · management and general $858,889

• 11a · Fees: management

  total $9,322,757 · program services $9,322,757

• 11b · Fees: legal

  total $156,126 · program services $13,636 · management and general $142,490

• 11c · Fees: accounting

  total $216,671 · program services $44,465 · management and general $172,206

• 11d · Fees: lobbying

  total $9,444 · management and general $9,444

• 11f · Fees: investment management

  total $457,121 · management and general $457,121

• 11g · Fees: other

  total $13,946,951 · program services $13,648,951 · management and general $298,000

• 12 · Advertising and promotion

  total $296,700 · program services $205,113 · management and general $91,587

• 13 · Office expenses

  total $8,139,619 · program services $7,687,023 · management and general $452,596

• 14 · Information technology

  total $2,603,214 · program services $2,326,696 · management and general $276,518

• 16 · Occupancy

  total $6,468,349 · program services $6,274,636 · management and general $193,713

• 17 · Travel

  total $610,120 · program services $467,561 · management and general $142,559

• 19 · Conferences, conventions and meetings

  total $32,672 · program services $8,547 · management and general $24,125

• 20 · Interest

  total $11,482,351 · program services $10,101,326 · management and general $1,381,025

• 22 · Depreciation, depletion and amortization

  total $24,725,570 · program services $23,568,059 · management and general $1,157,511

• 23 · Insurance

  total $2,952,928 · program services $2,857,097 · management and general $95,831

• 24a · Other expenses: DIETARY

  total $7,251,479 · program services $7,241,179 · management and general $10,300

• 24b · Other expenses: PHARMACY EXPENSES

  total $743,603 · program services $743,603

• 24c · Other expenses: ASSET IMPAIRMENT

  total $591,594 · program services $151,000 · management and general $440,594

• 24d · Other expenses: BAD DEBT EXPENSE

  total $505,798 · program services $505,798

• 24e · All other expenses

  total $836,268 · program services $170,567 · management and general $665,701

Balance sheet

Part X, book values.

• 2 · Savings and temporary cash investments

  beginning of year $7,903,535 · end of year $37,135,004

• 4 · Accounts receivable

  beginning of year $5,592,165 · end of year $5,093,721

• 7 · Other notes and loans receivable

  beginning of year $2,201,787 · end of year $3,651,206

• 8 · Inventories for sale or use

  beginning of year $696,966 · end of year $850,112

• 9 · Prepaid expenses and deferred charges

  beginning of year $3,111,260 · end of year $3,816,337

• 10a · Land, buildings and equipment: cost or other basis

  $829,764,078

• 10b · Land, buildings and equipment: accumulated depreciation

  $362,130,559

• 10c · Land, buildings and equipment, net

  beginning of year $344,543,584 · end of year $467,633,519

• 11 · Investments: publicly traded securities

  beginning of year $223,929,164 · end of year $216,386,884

• 12 · Investments: other securities

  beginning of year $1,009,856 · end of year $1,009,856

• 13 · Investments: program-related

  beginning of year $424,029 · end of year $410,656

• 14 · Intangible assets

  beginning of year $906,000 · end of year $1,702,933

• 15 · Other assets

  beginning of year $3,397,230 · end of year $5,996,648

• 17 · Accounts payable and accrued expenses

  beginning of year $30,757,971 · end of year $30,200,270

• 19 · Deferred revenue

  beginning of year $23,284,024 · end of year $31,447,477

• 20 · Tax-exempt bond liabilities

  beginning of year $329,033,528 · end of year $475,510,978

• 21 · Escrow or custodial account liability

  beginning of year $119,535 · end of year $88,053

• 23 · Secured mortgages and notes payable

  end of year $1,061,080

• 25 · Other liabilities

  beginning of year $230,736,045 · end of year $326,339,979

• 27 · Net assets without donor restrictions

  beginning of year -$20,215,527 · end of year -$120,960,961

The filer's explanations (Part III)

PART I, LINE 4B

DEPOSITS MADE INTO ACCOUNTS BY ORGANIZATION: GARRY ANDERSON - SEC 457(B) PLAN - $20,000 LISA NORWINE - SEC 457(B) PLAN - $20,000 JACQUE BOGNER SEC 457(B) PLAN - $10,000 KENT KIRKWOOD SEC 457(B) PLAN - $10,000 TAMMY HEMPEN SEC 457(B) PLAN - $10,000 LYNN SPRIGGS SEC 457(B) PLAN - $10,000 DREW REDMAN SEC 457(B) PLAN - $10,000 CHAD SNEED - SEC 457(B) PLAN - $20,000 BRIAN REINHOLD - SEC 457(B) PLAN - $20,000 JOSH KING - SEC 457(B) PLAN - $20,000 VALERIE COOPER - SEC 457(B) PLAN - $20,000 COLLEEN BOTTENS - SEC 457(B) PLAN - $20,000 ADAM MARLES SEC 457(B) PLAN - $20,000 BEN CAFFEY SEC 457(B) PLAN - $10,000 MARYANNE WALLACE SEC 457(B) PLAN - $10,000 NIKKI JENNINGS - SEC 457(B) PLAN - $10,000 GARRY ANDERSON - SEC 457(F) PLAN - $28,841 LISA NORWINE - SEC 457(F) PLAN - $18,951 CHAD SNEED SEC 457(F) PLAN - $20,637 LISA WILLIAMS SEC 457(F) PLAN - $15,658 ADAM MARLES SEC 457(F) PLAN - $5,409 PAYMENTS RECEIVED FROM PLAN: LISA WILLIAMS - SEC 457(B) PLAN - $40,024

SCHEDULE J PART II

LUTHERAN SENIOR SERVICES IS A LARGE COMPLEX ORGANIZATION THAT IS COMPRISED OF 18 SEPARATE LEGAL ENTITIES, EACH OF WHICH FILES ITS OWN TAX RETURN. DUE TO THE REQUIREMENTS FOR COMPLETING THESE 990'S (WHICH ARE FILED BY 15 OF THE 18 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 TEN SENIOR LIVING COMMUNITIES SERVING OVER 3,000 OLDER ADULTS, EIGHT AFFORDABLE HOUSING COMMUNITIES SERVING OVER 570 OLDER ADULTS AND A VARIETY OF IN HOME SERVICES PROGRAMS SERVING OVER 5,000 OLDER ADULTS. IN 2022, LSS HAD TOTAL OPERATING INCOME OF APPROXIMATELY $224,000,000, PROVIDED APPROXIMATELY $11,707,000 IN BENEVOLENT CARE, HAD NEARLY 35,500 VOLUNTEER HOURS AND EMPLOYED 16 CHAPLAINS.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• MACKENZIE PLACE LIHTC GP LLC

  DEVELOPMENT & MANAGEMENT OF SENIOR LIVING FACILITIES · MO · income $32 · assets $484

  Directly controlled by LUTHERAN SENIOR SERVICES

• DUNN ROAD MANOR LIHTC GP LLC

  DEVELOPMENT & MANAGEMENT OF SENIOR LIVING FACILITIES · MO · income $32 · assets $572

  Directly controlled by LUTHERAN SENIOR SERVICES

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• PROVIDENT GROUP INC

  C · DEVELOPMENT & MANAGEMENT OF SENIOR LIVING FACILITIES · MO · 100% owned · share of income $127,802 · controlled entity

  Directly controlled by LUTHERAN SENIOR SERVICES