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Nonprofiteer
← UNITED LUTHERAN PROGRAM FOR THE AGING INC

Form 990 for tax year 2022

Filed by UNITED LUTHERAN PROGRAM FOR THE AGING INC.

Totals

Total revenue
$26,200,196
Total expenses
$28,562,726
Contributions and grants received
$4,754,990
Grants paid
$0
Program service revenue
$22,809,783
Investment income
-$2,134,761
Other revenue
$770,184
Total assets, end of year
$41,124,824
Total liabilities, end of year
$18,775,589
Net assets or fund balances, end of year
$22,349,235
Program services expenses (Part IX)
$19,107,418
Management and general expenses
$9,425,369
Fundraising expenses
$29,939
Program service expenses (Part III)
$19,107,418

Program services were 66.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $4,330,473

  • 1e · Government grants (contributions)

    $314,107

  • 1f · All other contributions, gifts and grants

    $110,410

  • 2a · Program service revenue: RESIDENT SERVICES

    total $22,320,659 · related or exempt $22,320,659

  • 2b · Program service revenue: FOUNDERS FEES

    total $489,124 · related or exempt $489,124

  • 3 · Investment income

    total $554,966 · excluded $554,966

  • 7a · Gross sales of assets other than inventory

    securities $22,814,847

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

    securities $25,504,574

  • 7c · Gain or loss

    securities -$2,689,727

  • 7d · Net gain or loss

    total -$2,689,727 · excluded -$2,689,727

  • 11a · Other revenue: BED RESERVATIONS

    total $592,390 · excluded $592,390

  • 11b · Other revenue: CAFETERIA INCOME

    total $78,314 · excluded $78,314

  • 11c · Other revenue: MANOR MART & SHOPPES

    total $42,959 · excluded $42,959

  • 11d · All other revenue

    total $56,521 · excluded $56,521

  • 11e · Other revenue, total

    $770,184

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $758,564 · management and general $758,564

  • 7 · Other salaries and wages

    total $12,709,126 · program services $9,900,939 · management and general $2,808,187

  • 8 · Pension plan contributions

    total $95,321 · program services $56,884 · management and general $38,437

  • 9 · Other employee benefits

    total $1,359,376 · program services $1,007,104 · management and general $352,272

  • 10 · Payroll taxes

    total $963,615 · program services $733,390 · management and general $230,225

  • 11a · Fees: management

    total $9,860 · management and general $9,860

  • 11b · Fees: legal

    total $66,217 · management and general $66,217

  • 11c · Fees: accounting

    total $54,306 · management and general $54,306

  • 11g · Fees: other

    total $454,851 · management and general $454,851

  • 12 · Advertising and promotion

    total $389,148 · program services $100,523 · management and general $258,686 · fundraising $29,939

  • 13 · Office expenses

    total $36,941 · program services $381 · management and general $36,560

  • 14 · Information technology

    total $452,035 · program services $130,542 · management and general $321,493

  • 16 · Occupancy

    total $1,430,588 · program services $1,334,290 · management and general $96,298

  • 17 · Travel

    total $16,788 · program services $10,268 · management and general $6,520

  • 19 · Conferences, conventions and meetings

    total $49,021 · program services $7,887 · management and general $41,134

  • 20 · Interest

    total $299,229 · program services $299,229

  • 22 · Depreciation, depletion and amortization

    total $2,513,977 · program services $2,375,923 · management and general $138,054

  • 23 · Insurance

    total $500,350 · program services $500,350

  • 24a · Other expenses: ALL OTHER EXPENSES

    total $3,613,984 · management and general $3,613,984

  • 24b · Other expenses: DINING FOOD AND SUPPLIE

    total $1,596,485 · program services $1,596,485

  • 24c · Other expenses: SUPPLIES

    total $878,091 · program services $739,450 · management and general $138,641

  • 24d · Other expenses: PHARMACEUTICALS

    total $244,038 · program services $244,038

  • 24e · All other expenses

    total $70,815 · program services $69,735 · management and general $1,080

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,658,668 · end of year $1,281,095

  • 2 · Savings and temporary cash investments

    beginning of year $129,767 · end of year $104,658

  • 4 · Accounts receivable

    beginning of year $3,037,618 · end of year $3,848,347

  • 8 · Inventories for sale or use

    beginning of year $69,756 · end of year $56,308

  • 9 · Prepaid expenses and deferred charges

    beginning of year $245,934 · end of year $272,109

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

    $99,033,501

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

    $80,613,102

  • 10c · Land, buildings and equipment, net

    beginning of year $18,221,263 · end of year $18,420,399

  • 11 · Investments: publicly traded securities

    beginning of year $19,642,697 · end of year $16,950,906

  • 15 · Other assets

    beginning of year $103,496 · end of year $191,002

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,305,093 · end of year $2,478,539

  • 19 · Deferred revenue

    beginning of year $422,548 · end of year $207,833

  • 20 · Tax-exempt bond liabilities

    beginning of year $8,272,821 · end of year $7,373,713

  • 21 · Escrow or custodial account liability

    beginning of year $76,660 · end of year $78,061

  • 23 · Secured mortgages and notes payable

    beginning of year $68,803

  • 25 · Other liabilities

    beginning of year $8,218,600 · end of year $8,637,443

  • 27 · Net assets without donor restrictions

    beginning of year $24,621,887 · end of year $22,283,551

  • 28 · Net assets with donor restrictions

    beginning of year $122,787 · end of year $65,684

Mission and programs · 2022

Mission

SHARE GOD'S LOVE BY ENRICHING THE LIVES OF OLDER ADULTS.

  • LUTHER MANOR HEALTH CARE CENTER PROVIDES SKILLED NURSING CARE AND SERVICES FOR FRAIL ELDERLY. WITHIN THE HEALTH CARE CENTER IS A DEDICATED REHABILITATION CENTER. THE HEALTH CARE CENTER ALSO HAS A CONTRACT WITH A HOSPITAL SYSTEM TO ASSIST IN TRANSITIONING DIFFICULT TO PLACE PATIENTS TO THEIR MOST IDEAL CARE SETTING. THIS PROGRAM, OUR ALTERNATIVE TRANSITIONAL CARE PROGRAM, FILLS A DIRE SERVICE GAP IN THE PUBLIC HEALTHCARE & SUPPORT SYSTEM AND ENABLES THE HOSPITAL SYSTEM TO PROVIDE CARE TO THOSE WITH THE GREATEST NEED. THE FACILITY IS LICENSED FOR PARTICIPATION IN BOTH MEDICARE AND MEDICAID.

    Expenses $10,631,392 · Revenue $11,863,982

  • THE LUTHER MANOR TERRACE (LMT) PROVIDES ENGAGING AND SUPPORTIVE INDEPENDENT LIVING HOUSING AND SERVICES FOR OLDER ADULTS. APARTMENT RESIDENTS OFTEN CHOOSE THE LMT IN ORDER TO BECOME PART OF A LIFE PLAN COMMUNITY SETTING. THE LMT SERVICES AND AMENITIES INCLUDE LIFE ENRICHMENT OPPORTUNITIES, TRANSPORTATION SERVICES, DINING PROGRAM, SPIRITUAL WELLNESS, FITNESS, HEALTH, ENTERTAINMENT AND CULTURAL PROGRAMS. THE LMT ALSO PROVIDES PERSONAL CARE SERVICES TO RESIDENTS THROUGH THE SUPPORTIVE LIVING "RESIDENTIAL CARE APARTMENT COMPLEX" RCAC PROGRAM, WHICH HELPS RESIDENTS MAINTAIN INDEPENDENT LIVING.

    Expenses $3,605,533 · Revenue $4,818,229

  • THE COURTYARDS AT LUTHER MANOR PROVIDES SUPPORTIVE (ASSISTED) LIVING SERVICES FOR FRAIL ELDERLY WHO RESIDE IN LUTHER MANOR'S LICENSED "COMMUNITY BASED RESIDENTIAL FACILITY (CBRF)". THE COURTYARDS PROGRAM ALSO INCLUDES "SPECIAL CARE" SERVICES FOR PERSONS WITH ALZHEIMER'S DISEASE AND OTHER FORMS OF DEMENTIA. THE COURTYARDS IS MEDICAID-CERTIFIED, ACCEPTING MEDICAID-WAIVER PROGRAM FUNDING.

    Expenses $2,963,023 · Revenue $4,212,803

  • LUTHER MANOR AT RIVER OAKS IS A 16-UNIT ASSISTED LIVING CENTER LOCATED IN MEQUON, WI. RIVER OAKS OFFERS SUPPORTIVE, ASSISTED LIVING AND 24-HOUR CARE SERVICES IN A WARM, HOME-LIKE SETTING. UNIQUE TO RIVER OAKS IS THE ABILITY TO FORM RELATIONSHIPS WITH STAFF WHICH ISN'T ALWAYS POSSIBLE IN A LARGER SETTING.LUTHER MANOR HOSPICE PROVIDES PATIENTS AND THEIR LOVED ONES THE OPPORTUNITY TO MAKE DECISIONS ABOUT END-OF-LIFE CARE, WHILE BEING SUPPOETED BY A DEDICATED, COMPASSIONATE STAFF OF PHYSICIANS, NURSES, CHAPLAINS, SOCIAL WORKERS, AND COUNSELORS. HOSPICE IS NOT A PLACE, NOR IS IT A RESIGNATION OF HOPE. IT IS NOT INTENTED TO HASTEN OR POSTPONE DEATH, BUT TO ENCOURAGE QUALITY IN LIFE, PRESERVE DIFNITY IN DYING AND OFFER SUPPORT IN GRIEF.

    Expenses $1,907,470 · Revenue $1,914,769

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Stephanie Chedid

    PRESIDENT & CEO

    Total calculated
    $402,313
    From this org
    $312,666
    From related orgs
    $0
    Other
    $89,647
    Hours/week
    45 + 5 related

    Schedule J breakdown matched by us

    Base
    $260,166
    Bonus
    $52,500
    Other
    $0
    Deferred
    $52,297
    Nontaxable benefits
    $37,350
    Filer's total
    $402,313

  • Kristine Iwinski

    CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • Andrew Vedder

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • Keith Fraleigh

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5

  • Elizabeth Strachota-Benz

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5

  • Raymond Zastrow

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • David Edquist

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Trishya Brown

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Carolyn Esswein

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Arthur Keup

    CFO

    Total calculated
    $170,701
    From this org
    $163,728
    From related orgs
    $0
    Other
    $6,973
    Hours/week
    45 + 5 related

    Schedule J breakdown matched by us

    Base
    $147,409
    Bonus
    $16,319
    Other
    $0
    Deferred
    $2,296
    Nontaxable benefits
    $4,677
    Filer's total
    $170,701

  • Patrick Hansen

    CHIEF EXPERIENCE OFFICER

    Total calculated
    $185,550
    From this org
    $181,473
    From related orgs
    $0
    Other
    $4,077
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $164,958
    Bonus
    $16,515
    Other
    $0
    Deferred
    $2,296
    Nontaxable benefits
    $1,781
    Filer's total
    $185,550

  • Herminia Deguzman

    NURSE

    Total calculated
    $195,688
    From this org
    $180,642
    From related orgs
    $0
    Other
    $15,046
    Hours/week
    63

    Schedule J breakdown matched by us

    Base
    $180,642
    Bonus
    $0
    Other
    $0
    Deferred
    $2,296
    Nontaxable benefits
    $12,750
    Filer's total
    $195,688

  • Karen Gibbs

    CCO

    Total calculated
    $174,838
    From this org
    $169,476
    From related orgs
    $0
    Other
    $5,362
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $151,363
    Bonus
    $18,113
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $5,362
    Filer's total
    $174,838

  • Sabrina Brooks

    REGISTERED NURSE SUPERVISO

    Total calculated
    $161,599
    From this org
    $143,813
    From related orgs
    $0
    Other
    $17,786
    Hours/week
    59.1

    Schedule J breakdown matched by us

    Base
    $143,813
    Bonus
    $0
    Other
    $0
    Deferred
    $3,247
    Nontaxable benefits
    $14,539
    Filer's total
    $161,599

  • Cassandra McAffee-Hale

    DIRECTOR OF NURSING (DON)

    Total calculated
    $130,462
    From this org
    $127,299
    From related orgs
    $0
    Other
    $3,163
    Hours/week
    43.7

  • Rosemary Uzzi

    LICENSED PRACTICAL NURSE

    Total calculated
    $124,547
    From this org
    $123,592
    From related orgs
    $0
    Other
    $955
    Hours/week
    51.2

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception
  • 9 · Followed the rebuttable-presumption procedure

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings

The filer's explanations (Part III)

PART I, LINE 4B
NAME: STEPHANIE CHEDID, DESCRIPTION: CONTRIBUTIONS MADE TO 457(F) PLAN, CURRENT YEAR AMOUNT: $50,000. PLAN DESCRIPTION: PARTICIPATED IN 457(F) DEFERRED COMP PLAN. NO DISTRIBUTIONS MADE 2022
PART I, LINE 7
THE CEO, CFO, CXO AND CCO ARE ELIGIBLE FOR DISCRETIONARY BONUS PAYMENTS.
PART I, LINE 8
THE ORGANIZATION HAS A DEFERRED COMPENSATION PLAN UNDER 457(B) AND 457(F) PLAN FOR CEO.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2022
Filed
15 November 2023
IRS schema version
2022v5.0
Source object
202343199349320959

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