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Nonprofiteer
← UNITED LUTHERAN PROGRAM FOR THE AGING INC

Form 990 for tax year 2023

Filed by UNITED LUTHERAN PROGRAM FOR THE AGING INC.

Totals

Total revenue
$29,651,801
Total expenses
$30,071,281
Contributions and grants received
$2,637,522
Grants paid
$0
Program service revenue
$24,970,414
Investment income
$603,082
Other revenue
$1,440,783
Total assets, end of year
$45,082,707
Total liabilities, end of year
$22,666,832
Net assets or fund balances, end of year
$22,415,875
Program services expenses (Part IX)
$25,847,703
Management and general expenses
$4,198,036
Fundraising expenses
$25,542
Program service expenses (Part III)
$25,847,703

Program services were 86.0% 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

    $2,329,872

  • 1e · Government grants (contributions)

    $174,185

  • 1f · All other contributions, gifts and grants

    $133,465

  • 1g · Noncash contributions included above

    $102,255

  • 2a · Program service revenue: NURSING REVENUE

    total $13,544,032 · related or exempt $13,544,032

  • 2b · Program service revenue: SENIOR APARTMENT REVENUE

    total $9,697,236 · related or exempt $9,697,236

  • 2c · Program service revenue: HOSPICE REVENUE

    total $1,214,415 · related or exempt $1,214,415

  • 2d · Program service revenue: RETAINED FOUNDER FEES

    total $514,731 · related or exempt $514,731

  • 3 · Investment income

    total $533,943 · excluded $533,943

  • 7a · Gross sales of assets other than inventory

    securities $7,496,438

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

    securities $7,421,859 · other assets $5,440

  • 7c · Gain or loss

    securities $74,579 · other assets -$5,440

  • 7d · Net gain or loss

    total $69,139 · excluded $69,139

  • 11a · Other revenue: BED RESERVATION REVENUE

    total $1,184,100 · excluded $1,184,100

  • 11b · Other revenue: SUNSET DELI REVENUE

    total $104,409 · excluded $104,409

  • 11d · All other revenue

    total $152,274 · excluded $152,274

  • 11e · Other revenue, total

    $1,440,783

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $894,337 · management and general $894,337

  • 7 · Other salaries and wages

    total $13,179,432 · program services $11,398,910 · management and general $1,760,800 · fundraising $19,722

  • 8 · Pension plan contributions

    total $106,789 · program services $106,701 · fundraising $88

  • 9 · Other employee benefits

    total $875,349 · program services $836,304 · management and general $38,358 · fundraising $687

  • 10 · Payroll taxes

    total $1,154,781 · program services $981,613 · management and general $172,361 · fundraising $807

  • 11b · Fees: legal

    total $85,400 · management and general $85,400

  • 11g · Fees: other

    total $5,367,663 · program services $4,376,699 · management and general $990,426 · fundraising $538

  • 12 · Advertising and promotion

    total $91,096 · program services $85,923 · management and general $5,173

  • 13 · Office expenses

    total $79,193 · program services $74,696 · management and general $4,497

  • 14 · Information technology

    total $442,707 · program services $417,566 · management and general $25,141

  • 16 · Occupancy

    total $1,466,178 · program services $1,402,905 · management and general $63,215 · fundraising $58

  • 17 · Travel

    total $43,772 · program services $41,286 · management and general $2,486

  • 19 · Conferences, conventions and meetings

    total $7,890 · program services $7,442 · management and general $448

  • 20 · Interest

    total $336,002 · program services $336,002

  • 22 · Depreciation, depletion and amortization

    total $2,610,635 · program services $2,587,368 · management and general $23,267

  • 23 · Insurance

    total $603,815 · program services $603,815

  • 24a · Other expenses: SUPPLIES

    total $964,442 · program services $909,673 · management and general $54,769

  • 24b · Other expenses: MAINTENANCE

    total $872,939 · program services $823,366 · management and general $49,573

  • 24c · Other expenses: PROVISION FOR BAD DEBTS

    total $399,576 · program services $399,576

  • 24d · Other expenses: PHARMACEUTICALS

    total $317,088 · program services $299,081 · management and general $18,007

  • 24e · All other expenses

    total $172,197 · program services $158,777 · management and general $9,778 · fundraising $3,642

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,281,095 · end of year $1,531,873

  • 2 · Savings and temporary cash investments

    beginning of year $104,658 · end of year $24,141

  • 4 · Accounts receivable

    beginning of year $3,848,347 · end of year $3,322,257

  • 8 · Inventories for sale or use

    beginning of year $56,308 · end of year $69,326

  • 9 · Prepaid expenses and deferred charges

    beginning of year $272,109 · end of year $353,981

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

    $103,225,421

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

    $81,611,331

  • 10c · Land, buildings and equipment, net

    beginning of year $18,420,399 · end of year $21,614,090

  • 11 · Investments: publicly traded securities

    beginning of year $16,950,906 · end of year $18,072,589

  • 15 · Other assets

    beginning of year $191,002 · end of year $94,450

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,478,539 · end of year $3,147,700

  • 19 · Deferred revenue

    beginning of year $207,833 · end of year $177,609

  • 20 · Tax-exempt bond liabilities

    beginning of year $7,373,713 · end of year $10,889,753

  • 21 · Escrow or custodial account liability

    beginning of year $78,061 · end of year $91,741

  • 25 · Other liabilities

    beginning of year $8,637,443 · end of year $8,360,029

  • 27 · Net assets without donor restrictions

    beginning of year $22,283,551 · end of year $22,410,289

  • 28 · Net assets with donor restrictions

    beginning of year $65,684 · end of year $5,586

Mission and programs · 2023

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 $13,416,789 · Revenue $13,307,449

  • THE LUTHER MANOR TERRACE 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 $5,762,371 · Revenue $5,108,764

  • 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 $4,424,248 · Revenue $4,594,862

  • LUTHER MANOR HOSPICE PROVIDES PATIENTS AND THEIR LOVED ONES THE OPPORTUNITY TO MAKE DECISIONS ABOUT END-OF-LIFE CARE, WHILE BEING SUPPORTED 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 $1,062,297 · Revenue $1,135,464

  • 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, HOMELIKE SETTING. UNIQUE TO RIVER OAKS IS THE ABILITY TO FORM RELATIONSHIPS WITH STAFF WHICH ISN'T ALWAYS POSSIBLE IN A LARGER SETTING.

    Expenses $805,783 · Revenue $571,200

  • THE GARDENS AT LUTHER MANOR PROVIDES SUPPORTIVE (ASSISTED) LIVING SERVICES FOR FRAIL ELDERLY WHO RESIDE IN LUTHER MANOR'S LICENSED "COMMUNITY BASED RESIDENTAL FACILITY (CBRF)". THE GARDENS PROGRAM CONSISTS OF SPECIAL PROGRAMS AND APPROACHES DESIGNED TO MEET UNIQUE NEEEDS, AND STRIVE TO ENHANCE THE QUALITY OF LIFE, FOR THOSE WITH VARIOUS FORMS OF DEMENTIA. THE PROGRAM AIMS TO MAXIMIZE THE RESIDENT'S INDEPENDENCE THOUGHOUT EACH STATE OF THEIR CONDITION. THE GARDENS IS MEDICAID-CERTIFIED, ACCEPTING MEDICAID-WAIVER PROGRAM FUNDING.

    Expenses $376,215 · Revenue $252,675

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Stephanie Chedid

    PRESIDENT & CEO

    Total calculated
    $366,864
    From this org
    $274,694
    From related orgs
    $0
    Other
    $92,170
    Hours/week
    45 + 5 related

    Schedule J breakdown matched by us

    Base
    $274,694
    Bonus
    $0
    Other
    $0
    Deferred
    $54,448
    Nontaxable benefits
    $37,722
    Filer's total
    $366,864

  • 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

  • Trishya Brown

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • David Edquist

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Carolyn Esswein

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Raymond Zastrow

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Arthur Keup

    CFO

    Total calculated
    $170,616
    From this org
    $155,933
    From related orgs
    $0
    Other
    $14,683
    Hours/week
    45 + 5 related

    Schedule J breakdown matched by us

    Base
    $155,933
    Bonus
    $0
    Other
    $0
    Deferred
    $3,313
    Nontaxable benefits
    $11,370
    Filer's total
    $170,616

  • Karen Gibbs

    CHIEF CLINICAL OFFICER

    Total calculated
    $180,802
    From this org
    $166,673
    From related orgs
    $0
    Other
    $14,129
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $166,673
    Bonus
    $0
    Other
    $0
    Deferred
    $3,138
    Nontaxable benefits
    $10,991
    Filer's total
    $180,802

  • Patrick Hansen

    CHIEF EXPERIENCE OFFICER

    Total calculated
    $176,054
    From this org
    $169,813
    From related orgs
    $0
    Other
    $6,241
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $169,813
    Bonus
    $0
    Other
    $0
    Deferred
    $4,408
    Nontaxable benefits
    $1,833
    Filer's total
    $176,054

  • Herminia Deguzman

    REGISTERED NURSE

    Total calculated
    $216,535
    From this org
    $198,056
    From related orgs
    $0
    Other
    $18,479
    Hours/week
    62.1

    Schedule J breakdown matched by us

    Base
    $198,056
    Bonus
    $0
    Other
    $0
    Deferred
    $4,448
    Nontaxable benefits
    $14,031
    Filer's total
    $216,535

  • Rosemary Uzzi

    LICENSED PRACTICAL NURSE

    Total calculated
    $134,636
    From this org
    $119,449
    From related orgs
    $0
    Other
    $15,187
    Hours/week
    52.2

  • Sabrina Brooks

    REGISTERED NURSE SUPERVISOR

    Total calculated
    $133,365
    From this org
    $117,510
    From related orgs
    $0
    Other
    $15,855
    Hours/week
    48.6

  • Latosha Griffin

    LICENSED PRACTICAL NURSE

    Total calculated
    $121,172
    From this org
    $121,158
    From related orgs
    $0
    Other
    $14
    Hours/week
    51.1

  • Sherman Miller

    EXECUTIVE DIRECTOR OF HUMAN RESOURCES

    Total calculated
    $117,522
    From this org
    $112,910
    From related orgs
    $0
    Other
    $4,612
    Hours/week
    50

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
  • 6a · Pay contingent on this organization's net earnings
  • 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
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments

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 2023.
PART I, LINE 6
A PERCENTAGE OF THE ANNUAL BONUS FOR THE CEO, CFO, CXO AND CCO WAS DETERMINED BASED ON NET OPERATING LOSS. BONUSES WERE ACCRUED IN 2023 AND PAID IN 2024.
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
2023
Filed
14 November 2024
IRS schema version
2023v5.1
Source object
202413209349305101

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