Luther Care Services, Group Return in Des Moines, Iowa (IA)

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Luther Care Services, Group Return
Employer Identification Number (EIN)421327087
Name of OrganizationLuther Care Services
Secondary NameGroup Return
Address2824 E 16th Street, Des Moines, IA 50316-1875
ActivitiesDescribed in section 509(a)(2) of the Code, Nursing or convalescent home, Care and housing for the aged (see also 382)
SubsectionCharitable Organization
Ruling Date03/1976
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2010
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 - Group return
Asset Amount$30,698,120
Amount of Income$12,143,091
Form 990 Revenue Amount$12,143,091
National Taxonomy of Exempt Entities (NTEE)Health - General and Rehabilitative: Nursing, Convalescent Facilities


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Amount of income in 2010: $12,143,091
Luther Care Services, Group Return: 

 $12,143,091
Other organizations performing similar types of work: 

 $11,707,129

Assets in 2010: $30,698,120
This organization: 

 $30,698,120
Other organizations performing similar types of work: 

 $11,423,990

Expenses in 2010: $11,812,706
Luther Care Services, Group Return: 

 $11,812,706
Other organizations performing similar types of work: 

 $11,163,060

Income to expenses ratio in 2010: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 93.7%
Luther Care Services, Group Return: 

 93.7%
Other organizations performing similar types of work: 

 87.7%

Number of employees in 2007: 170
This organization: 

 170
Other organizations performing similar types of work: 

 246

Employees paid over $50,000 in 2007: 4.7%
This organization: 

 4.7%
Other organizations performing similar types of work: 

 5.7%

Grants share in income in 2010: 0.8%
This organization: 

 0.8%
Other organizations performing similar types of work: 

 1.3%

Financial snapshot ($)

Revenue for 2010

Functional expenses for 2010

Support schedule

Statements Regarding Other IRS Filings and Tax Compliance (for 2010)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2010)
Total revenue$12,143,091
Contributions, Gifts, Grants and Other Similar Amounts$101,020
Program Service Revenue$11,913,188
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$0
Income from investment of tax-exempt bond proceeds$40,921
Royalties$0
Net rental income$5,553
Gross rents (Real / Personal)$5,553 / $0
Less: rental expenses (Real / Personal)$0 / $0
Rental income or (loss) (Real / Personal)$5,553 / $0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$82,409
Statement of Functional Expenses (for 2010)
Total functional expenses$11,812,706
Compensation of current officers, directors, trustees, and key employees$5,296,202
Other salaries and wages$0
Payroll taxes$391,950
Professional fundraising services$0
Other$6,124,554
Balance Sheet (for 2010)
Total assets$30,698,120
Total liabilities$24,474,208
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$22,815,046
Unsecured notes and loans payable to unrelated third parties$0
Other$1,659,162
Total net assets or fund balances$6,223,912
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2010)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Support Schedule for Organizations Described in Section 509(a)(2) (for 2010)
2006 - 2010 Total
Total support$55,972,998
Gifts, grants, contributions, and membership fees received$956,020
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$51,783,259
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$1,042,705
Other$2,191,014
Revenue, Expenses, and Changes in Net Assets or Fund Balances
2007
Total revenue$10,498,060
Contributions, gifts, grants, and similar amounts received$352,880
Contributions to donor advised funds$0
Direct public support$352,880
Indirect public support$0
Government contributions (grants)$0
Program service revenue including government fees and contracts$9,713,871
Membership dues and assessments$0
Interest on savings and temporary cash investments$370,098
Dividends and interest from securities$0
Net rental income or (loss)$-6,887
Gross rents$0
Less: rental expenses$6,887
Other investment income$0
Gain or (loss) from sales of assets other than inventory$0
Gross amount from sales of assets other than inventory$0
Less: cost or other basis and sales expenses$0
Net income or (loss) from special events and activities$0
Gross revenue$0
Less: direct expenses other than fundraising expenses$0
Gross profit or (loss) from sales of inventory$0
Gross sales of inventory, less returns and allowances$0
Less: cost of goods sold$0
Other revenue$68,098
Total expenses$10,582,291
Program services$9,911,088
Management and general$501,741
Fundraising$169,462
Payments to affiliates$0
Net assets or fund balances at end of year$6,282,189
Excess or (deficit) for the year$-84,231
Net assets or fund balances at beginning of year$6,366,420
Other changes in net assets or fund balances$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$10,582,291$9,911,088$501,741$169,462
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$4,680,618$4,369,928$234,635$76,055
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$300,638$275,448$25,190$0
Payroll taxes$343,343$320,738$16,787$5,818
Professional fundraising fees$0$0$0$0
Accounting fees$29,829$25,840$3,989$0
Legal fees$28,668$21,137$7,531$0
Supplies$953,885$943,318$10,567$0
Telephone$37,344$34,312$3,032$0
Postage and shipping$9,590$8,321$1,269$0
Occupancy$370,079$366,731$3,348$0
Equipment rental and maintenance$169,570$137,658$31,912$0
Printing and publications$250$250$0$0
Travel$0$0$0$0
Conferences, conventions, and meetings$6,476$3,807$2,669$0
Interest$1,443,361$1,441,188$2,173$0
Depreciation, depletion, etc.$1,022,107$980,139$41,968$0
Other expenses not covered above$1,186,533$982,273$116,671$87,589
Balance Sheets
2007
Total assets$37,299,183
Cash - non-interest-bearing$1,288,208
Savings and temporary cash investments$196,330
Accounts receivable less allowance for doubtful accounts$272,547
Pledges receivable less allowance for doubtful accounts$0
Grants receivable$0
Receivables from current and former officers, directors, trustees, and key employees$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0
Other notes and loans receivable less allowance for doubtful accounts$0
Inventories for sale or use$14,962
Prepaid expenses and deferred charges$205,258
Investments - publicly-traded securities$0
Investments - other securities$0
Investments - land, buildings, and equipment less accumulated depreciation$1,267,318
Investments - other$112,182
Land, buildings, and equipment less accumulated depreciation$21,325,296
Other assets, including program-related investments$12,617,082
Total liabilities$31,016,994
Accounts payable and accrued expenses$1,058,865
Grants payable$0
Deferred revenue$0
Loans from officers, directors, trustees, and key employees$0
Tax-exempt bond liabilities$0
Mortgages and other notes payable$29,757,720
Other liabilities$200,409
Total liabilities and net assets/fund balances$37,299,183
Total net assets or fund balances$6,282,189
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2007
Total revenue$10,498,060
Total revenue, gains, and other support per audited financial statements$10,486,370
Other expenses$0
Net unrealized gains on investments$0
Donated services and use of facilities$0
Recoveries of prior year grants$0
Other$0
Other revenue$11,690
Investment expenses$0
Other$11,690
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2007
Total expenses$10,582,291
Total expenses and losses per audited financial statements$10,570,601
Other revenue$0
Donated services and use of facilities$0
Prior year adjustments$0
Losses$0
Other$0
Other expenses$11,690
Investment expenses$0
Other$11,690
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings15
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006170
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$370,098$9,775,082
Program service revenue
Program service revenue 1000000$000$0$8,216,665
Program service revenue 2000000$000$0$1,497,206
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$370,098$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$-6,887
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$68,098
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$107,394$4,296$0
$94,367$3,775$0
$86,056$3,442$0
$72,441$2,898$0
$88,191$3,528$0
Total number of other employees paid over $50,0003
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
2006
Total$11,049,956
Gifts, grants, and contributions received$393,432
Membership fees received$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$8,320,834
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$144,676
Net income from unrelated business activities not included above$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0
Other income$2,191,014
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Care Initiatives Inc1611 West Lakes Pkwy, W Des Moines, IA 50266-8212IA1989-03$168,968,879
2St Monica Manor701 Lansdale Ave, Lansdale, PA 19446-2958PA1946-03$18,161,001
3Luther Care Services, Group Return2824 E 16th Street, Des Moines, IA 50316-1875IA1976-03$12,143,091
4Kahl Home For The Aged & Infirm6701 Jersey Ridge Rd, Davenport, IA 52807-3203IA1946-03$11,347,148
5Westhaven Community A Ministry Of The Evangelical Free Church112 W 4th St, Boone, IA 50036-3305IA1962-09$7,031,615
6St Anne Home685 Angela Dr, Greensburg, PA 15601-2655PA1946-03$21,449,477
7American Health Foundation Inc, Ahf-Montgomery Inc5920 Venture Dr Ste 200, Dublin, OH 43017-2237OH2014-07$20,217,499
8Virginia Mennonite Home Inc1501 Virginia Ave, Harrisonburg, VA 22802-2452VA1955-10$19,155,128
9St John Of God Retirement And Care Center2468 S St Andrews Pl, Los Angeles, CA 90018-2042CA1953-10$18,286,897
10St Vincent De Paul Residence900 Intervale Ave, Bronx, NY 10459-4240NY1946-03$15,725,243
11Willowood Of Williamstown IncPO BOX 2489, Pittsfield, MA 01202-2489MA2000-11$14,231,535
12Seacoast Nursing And Rehabilitation Center Inc680 S 4th St, Louisville, KY 40202-2407KY1997-05$14,051,315
13Sunrise Manor5501 Gordon Dr, Sioux City, IA 51106-2008IA1958-03$8,055,612
14Marian Home2400 6th Ave N, Fort Dodge, IA 50501-3541IA1946-03$5,919,709
15Bethany Home1005 Lincoln Ave, Dubuque, IA 52001-3458IA1948-03$5,728,903
16Glen Haven Home Inc302 6th St, Glenwood, IA 51534-1129IA1978-05$5,199,404
17Presbyterian Village502 Butler St, Ackley, IA 50601-1730IA1987-11$4,553,265
18Barthell Oes Home911 Ridgewood Drive, Decorah, IA 52101-2354IA1996-03$3,073,122
19Marian Home Foundation2400 6th Ave N, Fort Dodge, IA 50501-3541IA1946-03$3,063,694
20Ruthven Community Care Center Inc2701 Mitchell St, Ruthven, IA 51358-7794IA1984-11$2,777,945
Number of organizations performing similar types of work
Alabama4
Arkansas12
Arizona2
California18
Colorado2
Connecticut11
District of Columbia1
Delaware1
Florida13
Georgia11
Iowa13
Idaho1
Illinois16
Indiana6
Kansas7
Kentucky8
Louisiana7
Massachusetts27
Maryland10
Maine4
Michigan11
Minnesota20
Missouri18
Mississippi3
North Carolina6
North Dakota9
Nebraska1
New Hampshire1
New Jersey23
New Mexico1
New York89
Ohio29
Oklahoma3
Oregon1
Pennsylvania43
Rhode Island5
South Carolina2
South Dakota2
Tennessee11
Texas8
Utah1
Virginia11
Vermont3
Washington4
Wisconsin13
Total492
All affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralLuther Care Services2824 E 16th St, Des Moines, IA 50316-1875IA1976-03$840,892
SubordinateLuther Care Services, Group Return2824 E 16th Street, Des Moines, IA 50316-1875IA1976-03$12,143,091
SubordinateLuther Care Services Group Return, Group Return2824 E 16th Street, Des Moines, IA 50316-1875IA1976-03$11,648,482
Number of affiliated organizations
Iowa3
Total3

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