United Lutheran Program For The Aging Inc in Wauwatosa, Wisconsin (WI)

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United Lutheran Program For The Aging Inc
Employer Identification Number (EIN)390981434
Name of OrganizationUnited Lutheran Program For The Aging Inc
Address4545 N 92nd St, Wauwatosa, WI 53225-4807
ActivitiesHospital, Housing for the aged (see also 153), Other health services
SubsectionCharitable Organization
Ruling Date01/1963
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2011
Assets$50,000,000 to greater
Income$50,000,000 to greater
Filing Requirement990 (all other) or 990EZ return
Asset Amount$55,665,516
Amount of Income$50,160,620
Form 990 Revenue Amount$38,373,589
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Senior Continuing Care Communities


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Amount of income in 2011: $50,160,620
United Lutheran Program For The Aging Inc: 

 $50,160,620
Other organizations performing similar types of work: 

 $14,217,540

Assets in 2011: $55,665,516
United Lutheran Program For The Aging Inc: 

 $55,665,516
Other organizations performing similar types of work: 

 $26,832,796

Expenses in 2007: $34,358,570
United Lutheran Program For The Aging Inc: 

 $34,358,570
Other organizations performing similar types of work: 

 $12,274,917

Income to expenses ratio in 2007: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 90.2%
United Lutheran Program For The Aging Inc: 

 90.2%
Other organizations performing similar types of work: 

 86.2%

Number of employees in 2007: 671
United Lutheran Program For The Aging Inc: 

 671
Other organizations performing similar types of work: 

 216

Employees paid over $50,000 in 2007: 7.3%
This organization: 

 7.3%
Other organizations performing similar types of work: 

 5.2%

Grants share in income in 2007: 1.1%
This organization: 

 1.1%
Other organizations performing similar types of work: 

 0.9%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$26,417,099$27,773,926$29,216,620$30,178,668$30,782,012$32,021,079$34,182,881$35,482,431
Contributions, gifts, grants, and similar amounts received$75,842$323,093$52,891$321,430$467,260$550,755$252,549$384,727
Contributions to donor advised funds$0$0
Direct public support$75,842$323,093$52,891$321,430$467,260$550,755$252,549$384,727
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$25,234,283$26,408,151$28,213,328$29,090,958$29,692,811$30,828,515$32,873,593$33,929,342
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$0$0$0$0$0$0$0$0
Dividends and interest from securities$957,089$888,443$730,480$576,506$503,961$521,721$932,080$1,047,676
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$-21,523$0$0$0$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$0$0$0$0$0
Less: cost or other basis and sales expenses$21,523$0$0$0$0$0$0$0
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$171,408$154,239$219,921$189,774$117,980$120,088$124,659$120,686
Total expenses$26,776,897$27,680,190$28,687,206$29,842,363$30,640,162$31,675,196$33,279,256$34,358,570
Program services$24,723,259$25,521,873$26,444,252$27,536,536$27,565,133$28,648,700$30,059,897$30,983,831
Management and general$2,048,190$2,151,997$2,237,807$2,302,888$2,956,248$2,876,744$3,076,123$3,231,331
Fundraising$5,448$6,320$5,147$2,939$118,781$149,752$143,236$143,408
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$14,923,174$15,466,076$15,657,462$16,446,869$16,446,869$16,491,385$17,870,729$18,119,712
Excess or (deficit) for the year$-359,798$93,736$529,414$336,305$141,850$345,883$903,625$1,123,861
Net assets or fund balances at beginning of year$15,141,763$14,923,174$15,466,076$15,657,462$16,446,869$16,446,869$16,491,385$17,870,729
Other changes in net assets or fund balances$141,209$449,166$-338,028$453,102$-141,850$-301,367$475,719$-874,878
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$34,358,570$30,983,831$3,231,331$143,408
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.$460,417$460,417$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$16,346,633$14,306,616$1,928,114$111,903
Pension plan contributions not included above$508,373$508,373$0$0
Employee benefits not included above$2,731,296$2,620,241$111,055$0
Payroll taxes$1,207,473$1,164,889$34,453$8,131
Professional fundraising fees$0$0$0$0
Accounting fees$22,311$0$22,311$0
Legal fees$0$0$0$0
Supplies$1,421,261$1,263,998$153,934$3,329
Telephone$25,537$0$25,537$0
Postage and shipping$39,772$1,591$36,764$1,417
Occupancy$1,769,119$1,517,178$251,941$0
Equipment rental and maintenance$34,133$34,133$0$0
Printing and publications$61,871$12,897$37,063$11,911
Travel$137,472$66,529$70,010$933
Conferences, conventions, and meetings$1,207$446$0$761
Interest$1,158,510$1,158,510$0$0
Depreciation, depletion, etc.$2,282,129$2,282,129$0$0
Other expenses not covered above$6,151,056$5,585,884$560,149$5,023
Balance Sheets
20002001200220032004200520062007
Total assets$56,208,642$55,839,544$54,637,173$54,738,024$53,796,812$53,996,125$55,000,354$54,597,341
Cash - non-interest-bearing$506,690$1,568,065$1,599,570$1,381,199$1,785,053$1,340,937$2,245,417$2,982,818
Savings and temporary cash investments$4,782,516$5,787,047$6,541,447$7,156,049$0$0$0$0
Accounts receivable less allowance for doubtful accounts$1,413,173$1,235,755$1,479,154$1,577,966$1,559,533$1,317,800$1,620,067$1,367,141
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$144,160$174,697$200,200$199,784$199,186$246,659$223,012$221,118
Prepaid expenses and deferred charges$1,307,190$1,157,652$1,139,536$1,175,358$958,754$906,240$747,752$750,627
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$37,060,667$35,971,719$34,725,599$34,405,258$0$0$0$0
Investments - other$10,761,827$9,747,675$8,635,285$8,550,895$15,207,736$16,616,996$18,129,200$17,945,758
Land, buildings, and equipment less accumulated depreciation$0$0$0$0$33,249,217$32,439,985$31,543,755$30,622,709
Other assets, including program-related investments$232,419$196,934$316,382$291,515$837,333$1,127,508$491,151$707,170
Total liabilities$41,285,468$40,373,468$38,979,711$38,291,155$37,349,943$37,504,740$37,129,625$36,477,629
Accounts payable and accrued expenses$2,561,783$2,871,497$2,610,106$3,013,099$2,383,598$2,516,933$2,870,246$2,885,661
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$22,272,105
Mortgages and other notes payable$28,946,165$28,082,014$27,192,862$26,273,711$25,324,560$24,340,408$23,326,256$0
Other liabilities$9,777,520$9,419,957$9,176,743$9,004,345$9,641,785$10,647,399$10,933,123$11,319,863
Total liabilities and net assets/fund balances$56,208,642$55,839,544$54,637,173$54,738,024$53,796,812$53,996,125$55,000,354$54,597,341
Total net assets or fund balances$14,923,174$15,466,076$15,657,462$16,446,869$16,446,869$16,491,385$17,870,729$18,119,712
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$26,417,099$27,773,926$29,216,620$30,178,668$30,782,012$32,021,079$34,182,881$35,482,431
Total revenue, gains, and other support per audited financial statements$26,417,099$27,773,926$29,216,620$30,178,668$30,640,162$31,719,712$34,658,600$34,527,508
Other expenses$0$0$0$0$-141,850$-301,367$475,719$-838,456
Net unrealized gains on investments$0$0$0$0$-141,850$-301,367$475,719$-874,878
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$36,422
Other revenue$0$0$0$0$0$0$0$116,467
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$116,467
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$26,776,897$27,680,190$28,687,206$29,842,363$30,640,162$31,675,196$33,279,256$34,358,570
Total expenses and losses per audited financial statements$26,776,897$27,680,190$28,687,206$29,842,363$30,640,162$31,675,196$33,279,256$34,358,570
Other revenue$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$124,689$57,717$42,000
40$98,030$21,356$0
50$102,886$13,739$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings21
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?Yes
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, 2006671
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$1,047,676$34,050,028
Program service revenue
Program service revenue 1000000$000$0$32,779,681
Program service revenue 2000000$000$0$1,149,661
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$000$0$0
Dividends and interest from securities000000$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)$1,047,676$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
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$120,686
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$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
$101,904$16,270$0
$106,077$5,304$0
$94,271$16,703$0
$92,447$4,622$0
$83,182$9,724$0
Total number of other employees paid over $50,00041
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
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter 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
Enter 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
19992000200120022003200420052006
Total$24,769,413$25,962,789$27,759,737$28,762,912$30,178,668$30,782,012$32,262,812$33,880,614
Gifts, grants, and contributions received$128,222$75,842$323,093$52,891$321,430$467,260$550,755$252,549
Membership fees received$0$0$0$0$0$0$0$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$23,756,571$24,925,693$26,585,569$27,969,929$29,280,732$29,810,791$31,070,248$32,571,326
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$884,620$961,254$851,075$740,092$576,506$503,961$521,721$932,080
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$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$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$120,088$124,659
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
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
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 2011)
Total revenue$38,373,589
Contributions, Gifts, Grants and Other Similar Amounts$937,797
Program Service Revenue$36,276,909
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$960,799
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$86,373
Gross amount from sales of assets other than inventory (Securities / Other)$11,873,404 / $0
Less: cost or other basis and sales expenses (Securities / Other)$11,787,031 / $0
Gain or (loss) (Securities / Other)$86,373 / $0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$111,711
Statement of Functional Expenses (for 2011)
Total functional expenses$37,033,503
Compensation of current officers, directors, trustees, and key employees$348,931
Other salaries and wages$17,480,091
Payroll taxes$1,289,047
Professional fundraising services$0
Other$17,915,434
Balance Sheet (for 2011)
Total assets$55,665,516
Total liabilities$33,607,396
Tax-exempt bond liabilities$19,938,947
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$13,668,449
Total net assets or fund balances$22,058,120
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
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 2011)
2007 - 2011 Total
Total support$186,663,287
Gifts, grants, contributions, and membership fees received$3,572,864
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$177,689,155
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$4,826,397
Other$574,871
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6Capitol Lakes Inc333 W Main St, Madison, WI 53703-2777WI1982-09$25,271,023
7Franciscan Villa3601 S Chicago Ave, S Milwaukee, WI 53172-3708WI1946-03$18,369,202
8National Regency Of New Berlin IncN17 W24100 Riverwood Dr No 200, Waukesha, WI 53188-1187WI1967-04$17,937,200
9Bay Area Lutheran Homes Inc1040 Pilgrim Way, Green Bay, WI 54304-5028WI1961-11$17,246,491
10Evergreen Retirement Community1130 N Westfield St, Oshkosh, WI 54902-3217WI1968-02$16,300,583
11Broad Acres Nursing Home Association111 W Michigan St, Milwaukee, WI 53203-2903WI1975-06$15,179,942
12Catholic Residential Services Inc102 Mcclellan St, Wausau, WI 54403-4853WI1946-03$13,954,973
13San Camillo Inc10200 W Bluemound Road, Wauwatosa, WI 53226-4347WI1946-03$13,187,916
14Methodist Manor Inc3023 S 84th St, West Allis, WI 53227-3703WI1964-07$13,012,920
15Pine Haven Christian Home Inc531 Giddings Ave, Sheboygan Fls, WI 53085-1707WI1980-03$12,262,082
16Shady Lane Home Inc1235 S 24th St, Manitowoc, WI 54220-5516WI1953-04$10,938,302
17Morrow Memorial Home For The Aged331 S Water St, Sparta, WI 54656-1726WI1941-02$9,351,302
18Odd Fellow Rebekah Home Association Inc1207 S Jackson St, Green Bay, WI 54301-3037WI1938-01$7,017,662
19Wisconsin Masonic Home Inc410 N Main St, Dousman, WI 53118-8853WI1953-11$6,231,720
20Christian Home And Rehabilitation Center Inc331 Bly Street, Waupun, WI 53963-1974WI1977-12$5,574,046
Number of organizations performing similar types of work
Alaska2
Alabama3
Arkansas5
Arizona12
California51
Colorado13
Connecticut21
District of Columbia6
Delaware3
Florida45
Georgia13
Hawaii2
Iowa22
Illinois57
Indiana25
Kansas14
Kentucky9
Louisiana8
Massachusetts16
Maryland26
Maine4
Michigan18
Minnesota39
Missouri22
Montana2
North Carolina23
North Dakota2
Nebraska4
New Hampshire5
New Jersey25
New Mexico1
New York46
Ohio46
Oklahoma4
Oregon12
Pennsylvania94
Rhode Island5
South Carolina8
South Dakota8
Tennessee14
Texas22
Utah2
Virginia23
Vermont1
Washington19
Wisconsin27
West Virginia4
Wyoming1
International2
Total836

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