2025-11-11T20:31:51-06:00 2024-12-31 991856619 GRANT THORNTON ADVISORS LLC 2501 E ENTERPRISE AVE SUITE 300 APPLETON WI 54913 990 2024-01-01 205860808 THE MATHER EVANSTON MATH 8474927500 1560 SHERMAN AVENUE 1010 EVANSTON IL 60201 MARY G LEARY PRESIDENT & CEO 8474927500 2025-11-11 1 0 KELCEY LEITL P01584977 9209686700 2024 2025-03-06 01:10:19Z MARY G LEARY 1560 SHERMAN AVENUE 1010 EVANSTON IL 60201 33655801 0 X WWW.MATHER.COM X 2006 IL THE MATHER EVANSTON IS A NOT-FOR-PROFIT SENIOR LIVING COMMUNITY (CONTINUED ON SCHEDULE O)THAT ENHANCES THE LIVES OF OLDER ADULTS BY CREATING WAYS TO AGE WELL. 4 0 0 14 0 0 0 0 31724892 33048577 215142 607224 0 0 31940034 33655801 11700000 13150000 0 0 0 0 0 0 0 26461863 28420531 38161863 41570531 -6221829 -7914730 205697024 206629208 266662072 277018271 -60965048 -70389063 THE MATHER EVANSTON IS A NOT-FOR-PROFIT SENIOR LIVING COMMUNITY THAT PROVIDES A FULL CONTINUUM OF LIVING OPTIONS FROM INDEPENDENT LIVING THROUGH SKILLED NURSING CARE, WHICH OFFERS OLDER ADULTS THE OPPORTUNITY TO LIVE ENGAGED AND ACTIVE LIFESTYLES. 0 0 38599267 13150000 33048577 THE MATHER EVANSTON IS A NOT-FOR-PROFIT LIFE PLAN COMMUNITY THAT ENHANCES THE LIVES OF OLDER ADULTS BY CREATING WAYS TO AGE WELL. 38599267 1 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 84 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 X 4 0 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 IL X CHRISTOPHER MANELLA 8474926764 1560 SHERMAN AVENUE SUITE 1010 EVANSTON IL 60201 MARY G LEARY PRESIDENT & CEO 0.10 60.30 X X 0 1875195 186725 DAVID MURLETTE SVP SR. LIVING 0.10 50.10 X 0 727026 52791 CHRISTOPHER MANELLA SVP FINANCE & TREASURER 0.10 50.10 X X 0 511159 57876 MARY SCHOEGGL CFO 0.10 50.30 X X 0 409108 52623 JULIE RIGGS SECRETARY 0.10 49.90 X 0 211471 48577 CAROL L SUSSENBACH FORMER CFO & TREASURER 0.00 0.00 X 0 195895 0 0 3929854 398592 0 1 1 0 ATOMATIC MECHANICAL SERVICES 3733 N VENTURA DR ARLINGTON HEIGHTS IL 60004 HVAC CONTRACTOR 250412 MAINTENANCE HOTLINE INC 1571 SHERMAN AVE EVANSTON IL 60201 MAINTENANCE 243841 ADVANTAGE VALET PARKING 181 S NORTHWEST HIGHWAY BARRINGTON IL 60010 PARKING AGENCY 193842 RELIEF MEDICAL SERVICES 401 N MICHIGAN AVE CHICAGO IL 60611 STAFFING 130294 NURSE STAFFERS INC 4709 GOLF RD 110 SKOKIE IL 60076 STAFFING 130155 7 MONTHLY SERVICE FEES 623000 23018574 23018574 PROGRAM RELATED INT. 525990 6466238 6466238 AMORT. OF DEFERRED ENT 623000 2234441 2234441 RESIDENT SERVICES 623000 803988 474844 329144 DAILY ROOM CHARGES 623000 525336 525336 33048577 607224 607224 33655801 32719433 0 936368 13150000 13150000 10331 10331 53335 53335 422531 422531 287106 287106 393185 308963 84222 383582 30265 353317 4293658 4293658 25246 22914 2332 40808 23799 17009 3145602 3145602 2580753 2580753 340994 340994 CONTRACTED SERVICES 12671134 11548756 1122378 RESIDENT PROGRAM SVCS 1900966 1900966 CORPORATE SERVICES 1459403 248099 1211304 NURSING AND MEDICAL 246307 246307 165590 48554 117036 41570531 38599267 2971264 0 X 170 125 13895194 17238965 524428 520733 70574 94672 8114840 3395382 4190758 4719458 0 0 181124000 181124000 5891900 2931255 205697024 206629208 8000481 6484813 0 0 258661591 270533458 266662072 277018271 X -60965048 -70389063 -60965048 -70389063 205697024 206629208 X -7914730 -1509285 X 0 1 X 1 0 X 29401087 28774756 30117894 31467332 32719433 152480502 112249 122391 150305 257560 329144 971649 29513336 28897147 30268199 31724892 33048577 153452151 0 6170788 6177089 6162911 6146744 6129680 30787212 6170788 6177089 6162911 6146744 6129680 30787212 122664939 20964 6789 53492 215142 607224 903611 20964 6789 53492 215142 607224 903611 29534300 28903936 30321691 31940034 33655801 154355762 0.79470 0.79110 0.00590 0.00250 X 0 2076252 421072 1655180 4118351 2220728 1897623 1920237 753582 1166655 4719458 INTERCOMPANY NOTES RECEIVABLE 181124000 C 181124000 REFUNDABLE ENTRANCE FEES 249387432 DEFERRED ENTRANCE FEES 16007257 MATHER - INTER-ENTITY LOAN 2364414 PROSPECTIVE RESIDENT DEPOSITS 2774355 270533458 X PART X, LINE 2: LIABILITY FOR UNCERTAIN TAX POSITIONS MATHER, MATHER FOUNDATION, MATHER PLACE, MATHER INVESTMENTS, NFP, MATHER POSSIBILITIES AND THE MATHER EVANSTON HAVE RECEIVED FAVORABLE DETERMINATION LETTERS FROM THE INTERNAL REVENUE SERVICE STATING THAT THEY ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, EXCEPT FOR INCOME TAXES PERTAINING TO UNRELATED BUSINESS INCOME. THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED GUIDANCE THAT REQUIRES TAX EFFECTS FROM UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. MANAGEMENT HAS DETERMINED THERE ARE NO MATERIAL UNCERTAIN POSITIONS THAT REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS. ADDITIONALLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THESE CONSOLIDATED FINANCIAL STATEMENTS. THE ENTITIES OF MATHER FILE TAX RETURNS IN CERTAIN STATES; HOWEVER, THEY DO NOT FILE IN EVERY STATE. FOR ALL STATES WHERE THE ENTITIES HAVE NOT FILED A STATE RETURN, ALL TAX YEARS REMAIN OPEN. 1 MATHER FOUNDATION 1560 SHERMAN AVENUE SUITE 1010 EVANSTON IL 60201 201030638 501(C)(3) 13000000 0 MISSION DRIVEN SUPPORT THE GROWING SEASON 1603 ORRINGTON AVE 13TH FLOOR EVANSTON IL 60201 861376734 501(C)(3) 150000 0 MISSION DRIVEN SUPPORT 2 0 PART I, LINE 2: PROCEDURE FOR MONITORING USE OF GRANT FUNDS INSIDE U.S. THE REPORTING ORGANIZATION PROVIDES GRANTS TO RELATED ORGANIZATIONS AND SUPERVISES THE USE OF THE GRANTS THROUGH OVERLAPPING DIRECTORS. DURING 2022, THE ORGANIZATION MADE A MULTI-YEAR PLEDGE TO ANOTHER ORGANIZATION THAT SUPPORTS THE REPORTING ORGANIZATION'S MISSION WITHIN THE EVANSTON, ILLINOIS AREA. THE MONITORING OF THE USE OF GRANT FUNDS IS CONDUCTED BY THE RECIPIENT ORGANIZATION THROUGH THE CREATION OF A PROGRAM OVERSIGHT AND STEERING COMMITTEE, AS REQUIRED BY THE RESTRICTED PLEDGE AGREEMENT. 0 1 0 0 0 0 0 0 0 MARY G LEARY PRESIDENT & CEO 0 808633 0 682539 0 384023 0 150150 0 36575 0 2061920 0 347180 DAVID MURLETTE SVP SR. LIVING 0 379079 0 135034 0 212913 0 24150 0 28641 0 779817 0 201737 CHRISTOPHER MANELLA SVP FINANCE & TREASURER 0 269407 0 147000 0 94752 0 24150 0 33726 0 569035 0 90546 MARY SCHOEGGL CFO 0 403357 0 0 0 5751 0 24150 0 28473 0 461731 0 0 JULIE RIGGS SECRETARY 0 174054 0 27086 0 10331 0 15417 0 33160 0 260048 0 0 CAROL L SUSSENBACH FORMER CFO & TREASURER 0 0 0 72134 0 123761 0 0 0 0 0 195895 0 123761 PART I, LINE 3: TOP MANAGEMENT'S COMPENSATION THE MATHER EVANSTON'S TOP MANAGEMENT'S COMPENSATION IS ESTABLISHED BY MATHER, AS THE COMPENSATION IS PAID BY MATHER (A RELATED ORGANIZATION). MATHER FOLLOWS PROCEDURES TO ESTABLISH THE "REBUTTABLE" PRESUMPTION OF REASONABLENESS DESCRIBED IN THE INCOME TAX REGULATIONS IN DETERMINING EXECUTIVE COMPENSATION. COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD'S COMPENSATION COMMITTEE, WHICH CONSISTS OF INDEPENDENT DIRECTORS WHO OBTAIN AND RELY ON APPROPRIATE DATA AS TO COMPARABILITY. OBJECTIVE EVIDENCE OF REASONABLENESS AND COMPARABILITY IS OBTAINED FROM INFORMATION PROVIDED BY AN INDEPENDENT, THIRD PARTY COMPENSATION CONSULTANT. DETERMINATION OF EXECUTIVE COMPENSATION INVOLVES BENCHMARKING WITH COMPARATIVE MARKET COMPENSATION DATA TO ENSURE THAT COMPENSATION IS FAIR, EQUITABLE, AND WITHIN THE STANDARDS OF COMPENSATION UTILIZED WITHIN THE INDUSTRY. COMPENSATION DECISIONS ARE DOCUMENTED AND REVIEWED WITH THE FULL BOARD. PART I, LINE 4B: SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN MARY G. LEARY IS THE ONLY PARTICIPANT IN MATHER'S 457(F) PLAN. AS OF 2021, THE PLAN IS FROZEN AND NO LONGER ACCEPTING CONTRIBUTIONS. MATHER OFFERS A LONG-TERM INCENTIVE PLAN (LTIP) TO CERTAIN MEMBERS OF THE EXECUTIVE MANAGEMENT TEAM, WHICH IS BASED ON OVERLAPPING THREE-YEAR CYCLES, AND PROVIDES FOR INCENTIVE PAYMENTS BASED UPON ACHIEVEMENT OF SPECIFIC THREE-YEAR PERFORMANCE OBJECTIVES. DISTRIBUTIONS WERE PAID OUT IN 2024 TO MARY G. LEARY OF $347,180, CAROL L. SUSSENBACH OF $123,761, DAVID MURLETTE OF $201,737, AND CHRISTOPHER MANELLA OF $90,546. THE AMOUNTS WERE INCLUDED AS TAXABLE COMPENSATION IN EACH INDIVIDUAL'S W-2. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OR STOCKHOLDERS MATHER IS THE SOLE MEMBER OF THE ORGANIZATION AND IN THIS CAPACITY ELECTS AND REMOVES THE ORGANIZATION'S DIRECTORS AND APPROVES MAJOR ACTIONS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OR STOCKHOLDERS WHO MAY ELECT MATHER IS THE SOLE MEMBER OF THE ORGANIZATION AND IN THIS CAPACITY ELECTS AND REMOVES THE ORGANIZATION'S DIRECTORS WHETHER PERIODICALLY, OR AS VACANCIES ARISE, OR OTHERWISE. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS SUBJECT TO APPROVAL MATHER IS THE SOLE MEMBER OF THE ORGANIZATION AND IN THIS CAPACITY ELECTS AND REMOVES THE ORGANIZATION'S DIRECTORS AND HAS THE RIGHT TO APPROVE MAJOR DECISIONS OF THE ORGANIZATION'S GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS THE FORM 990 IS PREPARED BY A THIRD-PARTY PREPARER, GRANT THORNTON ADVISORS LLC, IN CONJUNCTION WITH MANAGEMENT. THE FORM 990, INCLUDING SCHEDULES, WAS DISTRIBUTED TO THE MEMBERS OF THE MATHER FOUNDATION AUDIT COMMITTEE OF THE BOARD OF DIRECTORS. THE COMMITTEE MET WITH MANAGEMENT AND REVIEWED THE FORM 990. SUBSEQUENTLY, THE FORM 990 WAS DISTRIBUTED TO EACH DIRECTOR OF THE MATHER EVANSTON. ALL COMMENTS AND QUESTIONS WERE DIRECTED TO THE ORGANIZATION'S MANAGEMENT. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT ANNUALLY, ALL BOARD MEMBERS, OFFICERS AND SENIOR STAFF MUST DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. ANY ACTUAL, POTENTIAL, OR APPARENT CONFLICTS ARE REFERRED TO THE CEO AND PRESIDENT, THE BOARD CHAIR, AND CHAIR OF THE GOVERNANCE COMMITTEE, WHO TAKE APPROPRIATE ACTION, INCLUDING DISCUSSING WITH THE FULL BOARD, WHEN NECESSARY. FORM 990, PART VI, SECTION B, LINE 15 PROCESS FOR DETERMINING COMPENSATION ALL COMPENSATION FOR OFFICERS/DIRECTORS/KEY EMPLOYEES IS PAID BY A RELATED ORGANIZATION, MATHER. THE MATHER EVANSTON RELIED ON MATHER TO REVIEW THIS INFORMATION FOR ALL COMPENSATION PAID. FORM 990, PART VI, SECTION C, LINE 19 HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC THE ORGANIZATION'S ARTICLES OF INCORPORATION, BYLAWS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART X: CAPITAL LEASE FORM 990, PART X IS COMPLETED PER THE AUDITED FINANCIAL STATEMENT PRESENTATION. AS SUCH, THE FOLLOWING CAPITAL LEASE AMOUNTS ARE NOT INCLUDED ON FORM 990, PART X OR SCHEDULED, PARTS IX AND X. ASSETS LEASED PROPERTY $163,011,600 INTERCOMPANY RECEIVABLE $25,477,376 LIABILITIES OBLIGATION UNDER CAPITAL LEASE $173,982,906 NET ASSETS CURRENT YEAR NET INCOME $1,509,285 ACCUMULATED PRIOR YEAR NET INCOME $12,996,786 FORM 990, PART XI, LINE 9: BOOK TO TAX DIFFERENCE: CAPITAL LEASE -1,509,285. MATHER 1560 SHERMAN AVENUE SUITE 1010 EVANSTON IL 60201 362233542 OLDER ADULT IL 501(C)(3) LINE 12C, III-FI MATHER FOUNDATION 0 MATHER INVESTMENTS NFP 1560 SHERMAN AVENUE SUITE 1010 EVANSTON IL 60201 364266878 SENIOR LIVING IL 501(C)(3) LINE 10 MATHER 0 MATHER PLACE 1560 SHERMAN AVENUE SUITE 1010 EVANSTON IL 60201 363776145 SENIOR LIVING IL 501(C)(3) LINE 10 MATHER 0 MATHER POSSIBILITIES 1560 SHERMAN AVENUE SUITE 1010 EVANSTON IL 60201 362856851 OLDER ADULT IL 501(C)(3) LINE 7 MATHER 0 MATHER FOUNDATION 1560 SHERMAN AVENUE SUITE 1010 EVANSTON IL 60201 201030638 PARENT ENTITY IL 501(C)(3) LINE 12C, III-FI N/A 0 TUCSON MATHER PLAZA LLC 9401 WEST THUNDERBIRD ROAD SUITE 20 PEORIA AZ 85381 870688726 SENIOR LIVING AZ N/A 0 0 TYSONS HOLDINGS LPC LLC 1560 SHERMAN AVENUE SUITE 1010 EVANSTON IL 60201 880983798 HOLDING CO IL N/A 0 0 0 1 0 1 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0