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Nonprofiteer
← THE COLE COUNTY LUTHERAN HOME ASSOCIATION

Form 990 for tax year 2022

Filed by THE COLE COUNTY LUTHERAN HOME ASSOCIATION.

Totals

Total revenue
$19,809,771
Total expenses
$8,827,777
Contributions and grants received
$2,542,592
Grants paid
$0
Program service revenue
$8,078,154
Investment income
$9,082,027
Other revenue
$106,998
Total assets, end of year
$0
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$0
Program services expenses (Part IX)
$7,350,735
Management and general expenses
$1,477,042
Fundraising expenses
$0
Program service expenses (Part III)
$7,350,735

Program services were 83.3% 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

    $2,360,251

  • 1e · Government grants (contributions)

    $54,305

  • 1f · All other contributions, gifts and grants

    $128,036

  • 2a · Program service revenue: RESIDENT SERVICE FEES

    total $7,606,991 · related or exempt $7,606,991

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

    total $471,163 · related or exempt $471,163

  • 3 · Investment income

    total $16,204 · excluded $16,204

  • 7a · Gross sales of assets other than inventory

    other assets $25,567,132

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

    other assets $16,501,309

  • 7c · Gain or loss

    other assets $9,065,823

  • 7d · Net gain or loss

    total $9,065,823 · excluded $9,065,823

  • 11a · Other revenue: MISCELLANEOUS

    total $54,499 · excluded $54,499

  • 11b · Other revenue: BARBER AND BEAUTY

    total $20,607 · excluded $20,607

  • 11c · Other revenue: MEALS

    total $19,458 · excluded $19,458

  • 11d · All other revenue

    total $12,434 · excluded $12,434

  • 11e · Other revenue, total

    $106,998

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $131,765 · management and general $131,765

  • 7 · Other salaries and wages

    total $3,825,293 · program services $3,662,391 · management and general $162,902

  • 8 · Pension plan contributions

    total $21,092 · program services $19,521 · management and general $1,571

  • 9 · Other employee benefits

    total $454,943 · program services $392,626 · management and general $62,317

  • 10 · Payroll taxes

    total $288,085 · program services $266,632 · management and general $21,453

  • 11a · Fees: management

    total $470,844 · management and general $470,844

  • 11b · Fees: legal

    total $21 · management and general $21

  • 11c · Fees: accounting

    total $8,095 · management and general $8,095

  • 11g · Fees: other

    total $832,770 · program services $740,513 · management and general $92,257

  • 12 · Advertising and promotion

    total $18,517 · management and general $18,517

  • 13 · Office expenses

    total $501,427 · program services $282,039 · management and general $219,388

  • 14 · Information technology

    total $28,213 · program services $21,622 · management and general $6,591

  • 16 · Occupancy

    total $412,475 · program services $316,121 · management and general $96,354

  • 17 · Travel

    total $25,849 · program services $19,716 · management and general $6,133

  • 19 · Conferences, conventions and meetings

    total $341 · program services $67 · management and general $274

  • 20 · Interest

    total $499,233 · program services $499,233

  • 22 · Depreciation, depletion and amortization

    total $583,228 · program services $446,986 · management and general $136,242

  • 23 · Insurance

    total $130,205 · program services $99,789 · management and general $30,416

  • 24a · Other expenses: FOOD

    total $530,629 · program services $529,148 · management and general $1,481

  • 24b · Other expenses: ADMIN ADJ

    total $46,425 · program services $46,425

  • 24c · Other expenses: MEDICAL RECORDS EXPENSE

    total $8,433 · program services $6,463 · management and general $1,970

  • 24d · Other expenses: MISCELLANEOUS

    total $4,629 · management and general $4,629

  • 24e · All other expenses

    total $5,265 · program services $1,443 · management and general $3,822

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $118,093 · end of year $0

  • 2 · Savings and temporary cash investments

    beginning of year $1,244,823 · end of year $0

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $325,873 · end of year $0

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    beginning of year $34,632 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $60,328 · end of year $0

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

    $0

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

    $0

  • 10c · Land, buildings and equipment, net

    beginning of year $12,147,910 · end of year $0

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $360,121 · end of year $0

  • 19 · Deferred revenue

    beginning of year $393,088 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $16,331,110 · end of year $0

  • 25 · Other liabilities

    beginning of year $7,829,334 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year -$10,981,994 · end of year $0

Mission and programs · 2022

Mission

TO ADDRESS AND MEET THE NEEDS OF AGED PERSONS, INCLUDING HOUSING, HEALTHCARE, AND FINANCIAL SECURITY.

Activities or mission (Part I)

FAITH BASED ORGANIZATION WHICH PROVIDES A NETWORK OF SUPPORTIVE SERVICES FOR OLDER ADULTS. SEE BELOW FOR SUMMARY OF LSS CONSOLIDATED OPERATIONS.

  • OPERATION OF A LIFE PLAN COMMUNITY THAT OFFERS A CONTINUUM OF CARE THAT INCLUDES 65 INDEPENDENT LIVING APARTMENTS AND 46 ASSISTED LIVING UNITS, 20 ASSISTED LIVING MEMORY CARE UNITS AND 52 SKILLED NURSING BEDS, WHICH INCLUDE 20 MEDICAID CERTIFIED BEDS.BENEVOLENT CARE ASSISTANCE IS ALSO PROVIDED, WHICH INCLUDES MEDICAID CONTRACTUAL ALLOWANCES. TOTAL BENEVOLENT CARE ASSISTANCE PROVIDED WAS $745,384 , OF WHICH $745,384 IS OFFSETTING PROGRAM SERVICE REVENUE.THE ORGANIZATION'S RESIDENTIAL FACILITIES AND PROGRAMS ARE SPECIFICALLY DESIGNED TO MEET AND MAINTAIN ITS AGED RESIDENTS PHYSICAL AND EMOTIONAL WELL-BEING, AS WELL AS MEET THEIR RECREATIONAL, SOCIAL, AND RELIGIOUS NEEDS.THE ORGANIZATION PROVIDES CARE TO RESIDENTS AND CLIENTS WHO MEET CERTAIN CRITERIA UNDER ITS FINANCIAL ASSISTANCE POLICY WITHOUT CHARGE. KEY ELEMENTS USED TO DETERMINE ELIGIBILITY INCLUDE VERIFICATION OF FINANCIAL NEED AND PROPER DISCLOSURE UPON ADMISSION. LUTHERAN SENIOR SERVICES ALSO PROVIDES CARE TO RESIDENTS UNDER THE MEDICAID PROGRAM FOR WHICH THE COSTS TO PROVIDE SUCH CARE EXCEEDS REIMBURSEMENT. THE ORGANIZATION FUNDS THIS DIFFERENCE THROUGH ITS OPERATIONS.

    Expenses $7,350,735 · Revenue $8,078,154

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

Listed in Part VII

  • BRIAN C WITTLE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DAVID T TURNER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JANELLE F SCHULTE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • RANDY M MORROW

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • JIM L MARBERRY

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • JOHN C KOLB

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JOSHUA KETELSEN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ADAM MARLES

    PRESIDENT/CEO

    Total calculated
    $465,932
    From this org
    $0
    From related orgs
    $435,108
    Other
    $30,824
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $429,459 related
    Bonus
    $0 + $5,409 related
    Other
    $0 + $240 related
    Deferred
    $0 + $20,000 related
    Nontaxable benefits
    $0 + $10,824 related
    Filer's total
    $0 + $465,932 related

  • GARY L KESPOHL

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • MARVIN HEIDBREDER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JAMES L HARMS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • NORMAN R GEPHARDT

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • CHAD SNEED

    CHIEF FINANCIAL OFFICER

    Total calculated
    $344,736
    From this org
    $0
    From related orgs
    $309,920
    Other
    $34,816
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $288,731 related
    Bonus
    $0 + $20,637 related
    Other
    $0 + $552 related
    Deferred
    $0 + $22,948 related
    Nontaxable benefits
    $0 + $11,868 related
    Filer's total
    $0 + $344,736 related

  • MARYANNE WALLACE

    EX DIR OF MARKETING & COMMUNICATION

    Total calculated
    $144,545
    From this org
    $0
    From related orgs
    $122,072
    Other
    $22,473
    Hours/week
    1 + 39 related

  • BECKY ZIMMER

    EX DIR OF PLANNED GIVING

    Total calculated
    $134,525
    From this org
    $0
    From related orgs
    $129,731
    Other
    $4,794
    Hours/week
    1 + 39 related

  • JOSH KING

    VP OF INFORMATION TECHNOLOGY

    Total calculated
    $207,205
    From this org
    $0
    From related orgs
    $174,296
    Other
    $32,909
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $174,162 related
    Bonus
    $0
    Other
    $0 + $134 related
    Deferred
    $0 + $20,869 related
    Nontaxable benefits
    $0 + $12,040 related
    Filer's total
    $0 + $207,205 related

  • BRIAN REINHOLD

    VP OF RISK/SAFETY/COMPLIANCE

    Total calculated
    $201,293
    From this org
    $0
    From related orgs
    $167,582
    Other
    $33,711
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $167,448 related
    Bonus
    $0
    Other
    $0 + $134 related
    Deferred
    $0 + $21,672 related
    Nontaxable benefits
    $0 + $12,039 related
    Filer's total
    $0 + $201,293 related

  • BEN CAFFEY

    EX DIR OF REVENUE ENHANCEMENT

    Total calculated
    $170,155
    From this org
    $0
    From related orgs
    $152,876
    Other
    $17,279
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $152,754 related
    Bonus
    $0
    Other
    $0 + $122 related
    Deferred
    $0 + $11,541 related
    Nontaxable benefits
    $0 + $5,738 related
    Filer's total
    $0 + $170,155 related

  • LISA WILLIAMS

    SR VP OF WORKFORCE EXCELLENCE

    Total calculated
    $224,081
    From this org
    $0
    From related orgs
    $215,296
    Other
    $8,785
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $198,344 related
    Bonus
    $0 + $15,658 related
    Other
    $0 + $1,294 related
    Deferred
    $0 + $2,058 related
    Nontaxable benefits
    $0 + $6,727 related
    Filer's total
    $0 + $224,081 related

  • COLLEEN BOTTENS

    VP HCBS

    Total calculated
    $209,618
    From this org
    $0
    From related orgs
    $180,124
    Other
    $29,494
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $179,764 related
    Bonus
    $0
    Other
    $0 + $360 related
    Deferred
    $0 + $21,800 related
    Nontaxable benefits
    $0 + $7,694 related
    Filer's total
    $0 + $209,618 related

  • BETH RUSERT

    CHIEF EXPERIENCE OFFICER

    Total calculated
    $72,176
    From this org
    $0
    From related orgs
    $71,522
    Other
    $654
    Hours/week
    1 + 39 related

  • LISA NORWINE

    CHIEF ADVANCEMENT OFFICER

    Total calculated
    $325,052
    From this org
    $0
    From related orgs
    $295,896
    Other
    $29,156
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $275,995 related
    Bonus
    $0 + $18,951 related
    Other
    $0 + $950 related
    Deferred
    $0 + $22,379 related
    Nontaxable benefits
    $0 + $6,777 related
    Filer's total
    $0 + $325,052 related

  • GARRY ANDERSON

    CHIEF OPERATING OFFICER

    Total calculated
    $359,350
    From this org
    $0
    From related orgs
    $331,178
    Other
    $28,172
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $300,936 related
    Bonus
    $0 + $28,841 related
    Other
    $0 + $1,401 related
    Deferred
    $0 + $22,836 related
    Nontaxable benefits
    $0 + $5,336 related
    Filer's total
    $0 + $359,350 related

  • VALERIE COOPER

    VP, LIFE PLAN COMMUNITIES

    Total calculated
    $226,006
    From this org
    $0
    From related orgs
    $196,349
    Other
    $29,657
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $195,945 related
    Bonus
    $0
    Other
    $0 + $404 related
    Deferred
    $0 + $21,960 related
    Nontaxable benefits
    $0 + $7,697 related
    Filer's total
    $0 + $226,006 related

  • ASHLEY DREWEL

    ED AND CC ADMINISTRATOR

    Total calculated
    $122,486
    From this org
    $0
    From related orgs
    $115,594
    Other
    $6,892
    Hours/week
    40

  • AMY THOMAS

    CONTROLLER

    Total calculated
    $161,184
    From this org
    $0
    From related orgs
    $153,900
    Other
    $7,284
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $153,387 related
    Bonus
    $0
    Other
    $0 + $513 related
    Deferred
    $0 + $1,546 related
    Nontaxable benefits
    $0 + $5,738 related
    Filer's total
    $0 + $161,184 related

  • MARY HEMPHILL

    RN

    Total calculated
    $176,722
    From this org
    $0
    From related orgs
    $164,184
    Other
    $12,538
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $155,723 related
    Bonus
    $0 + $8,417 related
    Other
    $0 + $44 related
    Deferred
    $0 + $3,349 related
    Nontaxable benefits
    $0 + $9,189 related
    Filer's total
    $0 + $176,722 related

  • TODD YOUNG

    NETWORK DIRECTOR

    Total calculated
    $158,260
    From this org
    $0
    From related orgs
    $152,144
    Other
    $6,116
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $151,954 related
    Bonus
    $0
    Other
    $0 + $190 related
    Deferred
    $0 + $1,552 related
    Nontaxable benefits
    $0 + $4,564 related
    Filer's total
    $0 + $158,260 related

  • RACHEL LITTLE

    DIR OF CLINICAL COMPLIANCE

    Total calculated
    $165,657
    From this org
    $0
    From related orgs
    $156,008
    Other
    $9,649
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $155,817 related
    Bonus
    $0
    Other
    $0 + $191 related
    Deferred
    $0 + $9,342 related
    Nontaxable benefits
    $0 + $307 related
    Filer's total
    $0 + $165,657 related

  • DENIS THIEN

    DIR OF BENEFITS & COMPENSATION

    Total calculated
    $151,084
    From this org
    $0
    From related orgs
    $137,815
    Other
    $13,269
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $137,703 related
    Bonus
    $0
    Other
    $0 + $112 related
    Deferred
    $0 + $1,468 related
    Nontaxable benefits
    $0 + $11,801 related
    Filer's total
    $0 + $151,084 related

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

  • 4b · Supplemental nonqualified retirement plan

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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE PARENT ORGANIZATION, LUTHERAN SENIOR SERVICES, USES A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO/EXECUTIVE DIRECTOR.
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 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 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 SEC 457(F) PLAN CONTRIBUTIONS ARE REPORTED IN THE BONUS/INCENTIVE COMPENSATION COLUMN OF SCH J. PAYMENTS RECEIVED FROM PLAN: LISA WILLIAMS - SEC 457(B) PLAN - $40,024

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.

Assets distributed on this return

Schedule N, as filed: what the organization did with its assets when it liquidated or dissolved, or disposed of more than a quarter of them, and who received them. A recipient with an EIN is usually a successor organization; filers also list expenses such as legal fees here.

  • HB PROPERTY HOLDCO LLC

    $6,385,750

    Liquidation · FURNITURES, FIXTURES, & EQUIPMENT · Dec 31, 2022 · LLC

  • HB PROPERTY HOLDCO LLC

    $8,940,050

    Liquidation · GOODWILL · Dec 31, 2022 · LLC

  • HB PROPERTY HOLDCO LLC

    $10,217,200

    Liquidation · LAND & IMPROVEMENTS · Dec 31, 2022 · LLC

  • HB PROPERTY HOLDCO LLC

    $221,400

    Liquidation · CLOSING COST EXPENSES · Dec 31, 2022 · LLC

Provenance

Return type
form_990
Tax year
2022
Filed
23 October 2023
IRS schema version
2022v5.0
Source object
202343059349301234

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