Oakwood Lutheran Homes Association Inc in Madison, Wisconsin (WI)

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Oakwood Lutheran Homes Association Inc
Employer Identification Number (EIN)390790565
Name of OrganizationOakwood Lutheran Homes Association Inc
Address6165 Mineral Point Rd, Madison, WI 53705-4457
ActivitiesChurch, synagogue, etc
SubsectionReligious Organization
Ruling Date08/1963
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 Period12/2013
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$18,048,550
Amount of Income$17,614,695
Form 990 Revenue Amount$17,614,695
National Taxonomy of Exempt Entities (NTEE)Health - General and Rehabilitative: Nursing, Convalescent Facilities


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Amount of income in 2013: $17,614,695 (it was $14,603,751 in 2012)
Oakwood Lutheran Homes Association Inc: 

 $17,614,695
Other organizations performing similar types of work: 

 $11,707,129

Assets in 2013: $18,048,550 (it was $17,581,510 in 2012)
This organization: 

 $18,048,550
Other organizations performing similar types of work: 

 $11,423,990

Expenses in 2013: $16,797,986
This organization: 

 $16,797,986
Other organizations performing similar types of work: 

 $11,163,060

Income to expenses ratio in 2013: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.0

Number of employees in 2013: 931
This organization: 

 931
Other organizations performing similar types of work: 

 246

Employees paid over $100,000 in 2013: 1.2%
Oakwood Lutheran Homes Association Inc: 

 1.2%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 5.9%
Oakwood Lutheran Homes Association Inc: 

 5.9%
Other organizations performing similar types of work: 

 1.3%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?YesYes
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?YesYes
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?YesYes
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoYes
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 10966360
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return917931
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$303,229$843,734
Total reportable compensation from related organizations$209,275$0
Total estimated amount of other compensation from the organization and related organizations$41,053$77,048
Total number of individuals who received more than $100,000 of reportable compensation from the organization35
Total number of independent contractors who received more than $100,000 of compensation from the organization56
Statement of Revenue
201120122013
Total revenue$17,121,875$14,603,751$17,614,695
Contributions, Gifts, Grants and Other Similar Amounts$188,746$143,476$1,038,869
Program Service Revenue$16,931,860$14,460,271$16,575,826
812900$12,790,690$12,951,063
Pharmacies and Drug Stores $1,438,655$3,137,603
900099$146,003$461,064
812900$83,417$23,096
900099$1,506$3,000
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$1,269$4$0
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$0$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$16,011,744$13,709,942$16,797,986
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$143,937$174,782$155,094
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$6,627,920$7,283,622$8,293,246
Pension plan accruals and contributions$0$79,358
Other employee benefits$1,022,442$588,388
Payroll taxes$484,086$618,177$614,908
Fees for services (non-employees)
Management$0$0
Legal$1,022$35,213
Accounting$0$58,983
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$41,043
Other$417,986$847,908
Advertising and promotion$35,453$78,793
Office expenses$38,574$380,960
Information technology$0$0
Royalties$0$0
Occupancy$332,670$650,845
Travel$11,416$18,804
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$7,879$10,000
Interest$115,242$30,186
Payments to affiliates$0$0
Depreciation, depletion, and amortization$614,465$657,759
Insurance$59,410$121,438
Other expenses$2,037,120$2,387,748
Other expenses$369,850$514,786
Other expenses$306,314$468,513
Other expenses$198,891$403,919
Other expenses$64,627$360,094
Balance Sheet
201120122013
Total assets$16,170,410$17,581,510$18,048,550
Cash - non-interest-bearing$0$0
Savings and temporary cash investments$904,409$1,270,084
Pledges and grants receivable, net$0$0
Accounts receivable, net$1,218,538$1,961,876
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$272,495$311,117
Prepaid expenses and deferred charges$365,822$6,517
Land, buildings, and equipment: cost or other basis$7,430,006$8,994,852
Investments - publicly traded securities$0$0
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$7,390,240$5,504,104
Total liabilities$6,465,877$6,916,368$7,385,934
Accounts payable and accrued expenses$3,273,116$3,465,113
Grants payable$0$0
Deferred revenue$6,771$587,713
Tax-exempt bond liabilities$3,383,915$3,266,020$3,017,090
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$370,461$316,018
Total net assets or fund balances$9,704,533$10,665,142$10,662,616
Unrestricted net assets$9,488,861$9,488,861
Temporarily restricted net assets$1,176,281$1,173,755
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
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
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$81,403,089
Subtotal$81,403,089
Gifts, grants, contributions, and membership fees received$1,735,718
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$79,667,371
Gross receipts from activities that are not an unrelated trade or business under section 513$0
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
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$81,405,137
Public support$81,403,089
Subtotal$2,048
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$2,048
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Wheaton Franciscan Healthcare Pharmacy Ent & Franciscan Woods19525 W North Ave, Brookfield, WI 53045-4107WI1946-03$33,410,272
2The Lutheran Home Inc7500 W North Ave, Wauwatosa, WI 53213-1717WI1941-10$31,193,586
3St Monica Manor701 Lansdale Ave, Lansdale, PA 19446-2958PA1946-03$18,161,001
4Grace Lutheran Foundation IncPO BOX 287, Eau Claire, WI 54702-0287WI1967-05$15,286,749
5Christian Community Homes And Services Inc, Group Return1320 Wisconsin St, Hudson, WI 54016-1861WI1999-01$13,918,414
6Eastcastle Place Inc2505 E Bradford Ave, Milwaukee, WI 53211-4262WI1942-08$13,190,154
7St Francis Home33 Everett St, Fond Du Lac, WI 54935-4318WI1946-03$12,801,711
8Skaalen Nursing And Rehabilitation Center Inc400 N Morris St, Stoughton, WI 53589-1857WI1963-08$11,821,450
9Clearview Home CorporationPO BOX 180198, Delafield, WI 53018-0198WI1950-06$8,600,970
10St Mary's Nursing Home Of MilwaukeeMilwaukee, WI 53210WI$7,604,895
11Markesan Resident Home Incorporated1130 N Margaret St, Markesan, WI 53946-8516WI1986-06$5,281,276
12St Anne Home685 Angela Dr, Greensburg, PA 15601-2655PA1946-03$21,449,477
13American Health Foundation Inc, Ahf-Montgomery Inc5920 Venture Dr Ste 200, Dublin, OH 43017-2237OH2014-07$20,217,499
14Virginia Mennonite Home Inc1501 Virginia Ave, Harrisonburg, VA 22802-2452VA1955-10$19,155,128
15St John Of God Retirement And Care Center2468 S St Andrews Pl, Los Angeles, CA 90018-2042CA1953-10$18,286,897
16St Vincent De Paul Residence900 Intervale Ave, Bronx, NY 10459-4240NY1946-03$15,725,243
17Willowood Of Williamstown IncPO BOX 2489, Pittsfield, MA 01202-2489MA2000-11$14,231,535
18Seacoast Nursing And Rehabilitation Center Inc680 S 4th St, Louisville, KY 40202-2407KY1997-05$14,051,315
19The Mary Wade Home Incorporated118 Clinton Ave, New Haven, CT 06513-3100CT1934-06$13,929,811
20West View Manor Inc, West View Manor Retirement Ctr1715 Mechanicsburg Rd, Wooster, OH 44691-2640OH1989-04$13,677,890
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
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinateDiakon Lutheran Social Ministries798 Hausman Road, Allentown, PA 18104-9108PA1963-08$367,166,665
SubordinateCalifornia Lutheran University60 West Olsen Road M/C 1200, Thousand Oaks, CA 91360-2700CA1983-01$188,266,179
SubordinateEcumen3530 Lexington Ave N, Shoreview, MN 55126-8166MN1963-08$140,330,380
SubordinateConcordia College Corporation901 8th St S, Moorhead, MN 56562-0001MN1988-04$131,672,602
SubordinateLutheran Social Services Of Illinois1001 E Touhy Ave Ste 77, Des Plaines, IL 60018-5801IL1963-08$111,429,567
SubordinateLutheran Social Services Of Michigan8131 E Jefferson Ave, Detroit, MI 48214-2610MI1961-11$102,262,272
SubordinateLutheran Social Service Of Minnesota, Swanville Senior CenterPo Box 334, Swanville, MN 56382MN1963-08$95,323,857
SubordinateTexas Lutheran University1000 W Court St, Seguin, TX 78155-5978TX1961-11$62,230,425
SubordinateSpiritrust Lutheran1050 Pennsylvania Ave, York, PA 17404-1983PA1963-08$61,081,928
SubordinateLutheran Social Service Of The South IncPO BOX 140767, Austin, TX 78714-0767TX1961-11$56,815,401
SubordinateEger Health Care And Rehabilitation Center140 Meisner Ave, Staten Island, NY 10306-1236NY1988-04$47,618,146
SubordinateMidland University900 N Clarkson St, Fremont, NE 68025-4254NE1963-08$40,417,775
SubordinateShepherd Of The Valley Lutheran Retirement Services Inc5525 Silica Rd, Austintown, OH 44515-1002OH1985-09$36,238,440
SubordinateLutheran Augustana Center For Extended Care And Rehabilitation, Augustana Lutheran Home For Aged5434 2nd Ave, Brooklyn, NY 11220-2606NY1963-08$34,324,807
SubordinateAllegheny Lutheran Social Ministries Inc998 Logan Blvd, Altoona, PA 16602-4026PA1963-08$28,043,641
SubordinateSt Johns Lutheran Ministries Inc3940 Rimrock Rd, Billings, MT 59102-0141MT1961-11$26,670,944
SubordinateLutheran Social Services Group Inc, Group Return715 Falconer St, Jamestown, NY 14701-1935NY1987-04$24,386,666
SubordinateLutheran Social Services Of South Dakota Inc1601 Milwaukee Avenue Ne, Aberdeen, SD 57401SD1963-08$21,200,235
SubordinateLutheran Home At Moorestown6 Terri Ln Ste 300, Burlington, NJ 08016-4911NJ1987-04$20,021,302
SubordinateEvangelical Lutheran Church In America, Josephine Sunset Home Inc9901 272nd Pl Nw, Stanwood, WA 98292-7449WA1961-11$19,989,110
Number of affiliated organizations
Alaska24
Alabama14
Arkansas14
Arizona86
California325
Colorado76
Connecticut41
District of Columbia11
Delaware9
Florida152
Georgia77
Hawaii10
Iowa388
Idaho32
Illinois414
Indiana124
Kansas96
Kentucky24
Louisiana8
Massachusetts45
Maryland151
Maine8
Michigan202
Minnesota934
Missouri62
Mississippi10
Montana99
North Carolina215
North Dakota344
Nebraska186
New Hampshire12
New Jersey139
New Mexico16
Nevada19
New York299
Ohio349
Oklahoma23
Oregon83
Pennsylvania948
Rhode Island8
South Carolina121
South Dakota202
Tennessee36
Texas324
Utah17
Virginia133
Vermont7
Washington208
Wisconsin448
West Virginia34
Wyoming11
International15
Total7,633

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