Civic Intelligence

Lutheran Senior Citizens Inc

EIN 73-1032864 • 501(c)3 • Oklahoma City, OK

Profile

Concordia life plan community is a not-for-profit lutheran organization committed to upholding christian values while meeting the current and continuing needs of seniors of all beliefs in a safe, secure, and caring environment.

7707 W Britton RoadOklahoma City, OK 73132

www.concordiaseniorliving.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

2.01x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

92nd percentile

3.12x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

55th percentile

6.8%

Higher net margin than 55% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

17th percentile

-4.8%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-10%

Faster revenue growth than 19% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$21,495,711

Down $1,090,938 (-4.8%) from 2023

Liabilities

Down

$43,246,824

Down $2,052,018 (-4.5%) from 2023

Net Assets

Up

-$21,751,113

Up $961,080 (+4.2%) from 2023

Revenue

Down

$13,857,795

Down $1,567,422 (-10%) from 2023

Expenses

Down

$12,915,087

Down $78,969 (-0.6%) from 2023

Net Income

Down

$942,708

Down $1,488,453 (-61%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0-$20M-$40MAssets 2010: $39,672,823Liabilities 2010: $47,527,758Net Assets 2010: -$7,854,9352010Assets 2011: $38,898,651Liabilities 2011: $47,598,829Net Assets 2011: -$8,700,1782011Assets 2012: $38,037,664Liabilities 2012: $47,531,071Net Assets 2012: -$9,493,4072012Assets 2013: $37,220,712Liabilities 2013: $49,471,602Net Assets 2013: -$12,250,8902013Assets 2014: $33,969,841Liabilities 2014: $48,171,013Net Assets 2014: -$14,201,1722014Assets 2015: $31,222,142Liabilities 2015: $47,404,087Net Assets 2015: -$16,181,9452015Assets 2016: $29,509,209Liabilities 2016: $47,732,990Net Assets 2016: -$18,223,7812016Assets 2017: $30,554,441Liabilities 2017: $49,312,551Net Assets 2017: -$18,758,1102017Assets 2018: $24,431,989Liabilities 2018: $44,604,737Net Assets 2018: -$20,172,7482018Assets 2019: $24,645,152Liabilities 2019: $45,298,042Net Assets 2019: -$20,652,8902019Assets 2020: $21,360,520Liabilities 2020: $45,115,388Net Assets 2020: -$23,754,8682020Assets 2021: $21,167,432Liabilities 2021: $45,632,642Net Assets 2021: -$24,465,2102021Assets 2022: $20,752,589Liabilities 2022: $45,809,609Net Assets 2022: -$25,057,0202022Assets 2023: $22,586,649Liabilities 2023: $45,298,842Net Assets 2023: -$22,712,1932023Assets 2024: $21,495,711Liabilities 2024: $43,246,824Net Assets 2024: -$21,751,1132024

Highlighted filing

2024

Assets$21,495,711
Liabilities$43,246,824
Net Assets-$21,751,113

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $8,603,6822010Expenses 2011: $9,014,3992011Expenses 2012: $9,375,9832012Revenue 2013: $8,561,282Expenses 2013: $9,594,019Net Income 2013: -$1,032,7372013Revenue 2014: $8,303,033Expenses 2014: $10,148,158Net Income 2014: -$1,845,1252014Revenue 2015: $8,160,629Expenses 2015: $10,059,078Net Income 2015: -$1,898,4492015Revenue 2016: $8,500,955Expenses 2016: $10,530,376Net Income 2016: -$2,029,4212016Revenue 2017: $9,684,982Expenses 2017: $10,187,583Net Income 2017: -$502,6012017Revenue 2018: $9,842,501Expenses 2018: $11,186,241Net Income 2018: -$1,343,7402018Revenue 2019: $10,158,142Expenses 2019: $10,696,940Net Income 2019: -$538,7982019Revenue 2020: $10,284,335Expenses 2020: $13,411,305Net Income 2020: -$3,126,9702020Revenue 2021: $11,372,456Expenses 2021: $12,074,869Net Income 2021: -$702,4132021Revenue 2022: $11,457,188Expenses 2022: $12,028,513Net Income 2022: -$571,3252022Revenue 2023: $15,425,217Expenses 2023: $12,994,056Net Income 2023: $2,431,1612023Revenue 2024: $13,857,795Expenses 2024: $12,915,087Net Income 2024: $942,7082024

Highlighted filing

2024

Revenue$13,857,795
Expenses$12,915,087
Net Income$942,708

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.5$43.2$21.8$13.9$12.9$0.94
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.6$45.3$22.7$15.4$13.0$2.43
2022Detailed filing. Detailed filing data is available for this year.$20.8$45.8$25.1$11.5$12.0$0.57
2021Detailed filing. Detailed filing data is available for this year.$21.2$45.6$24.5$11.4$12.1$0.70
2020Detailed filing. Detailed filing data is available for this year.$21.4$45.1$23.8$10.3$13.4$3.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.6$45.3$20.7$10.2$10.7$0.54
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.4$44.6$20.2$9.84$11.2$1.34
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.6$49.3$18.8$9.68$10.2$0.50
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$29.5$47.7$18.2$8.50$10.5$2.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$31.2$47.4$16.2$8.16$10.1$1.90
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.0$48.2$14.2$8.30$10.1$1.85
2013Detailed filing. Detailed filing data is available for this year.$37.2$49.5$12.3$8.56$9.59$1.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.0$47.5$9.49$9.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.9$47.6$8.70$9.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.7$47.5$7.85$8.60
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 18, 2025
Return Version
2024v5.1
Gross Receipts
$13,857,795
Mission and Program Overview

Mission

To provide the highest quality residential living environment for senior citizens, featuring personal services, independent living, assisted living, memory care and skilled nursing

To provide the highest quality residential living environment for seniors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$18,948,358$18,363,474▼ $584,884
Savings and Temporary Cash Investments$42,717$1,994,066▲ $1,951,349
Investments in Publicly Traded Securities$367,308$542,147▲ $174,839
Accounts Receivable$3,105,058$326,675▼ $2,778,383
Cash and Non-Interest-Bearing Accounts$41,451$139,324▲ $97,873
Prepaid Expenses and Deferred Charges$42,365$91,948▲ $49,583
Inventories for Sale or Use$38,093$38,077▼ $16
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$22,586,649$21,495,711▼ $1,090,938
Other Assets Total$1,299$0▼ $1,299
Liabilities
Mortgage Notes Payable Secured by Investment Property$25,116,051$21,966,740▼ $3,149,311
Other Liabilities$14,573,403$13,579,953▼ $993,450
Deferred Revenue$4,232,870$5,381,295▲ $1,148,425
Accounts Payable and Accrued Expenses$1,376,518$2,318,836▲ $942,318
Total Liabilities$45,298,842$43,246,824▼ $2,052,018
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-22,712,193$-21,751,113▲ $961,080
Total Net Assets Fund Balance$-22,712,193$-21,751,113▲ $961,080
Total Liabilities and Net Assets / Fund Balance$22,586,649$21,495,711▼ $1,090,938

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$16,034,379$12,473,251$28,507,630
Other Land Buildings$1,222,956$3,111,842$4,334,798
Equipment$1,059,894$2,645,061$3,704,955
Land$46,245-$46,245
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel EischenCEOFT$214,185$23,843$238,028
Kevin GilleyOperations ManagerFT$153,340$7,547$160,887
Rhonda NowlinDirector of NursingFT$122,721$7,547$130,268
Samuel AbasilikwuRnFT$105,107$13,961$119,068

Board Members and Trustees

NameTitle
John a LippertPresident
David SeamanVice President
Hugh SimpsonDirector
Mark EngebritsonDirector
Marvin HenschelDirector
Robert NamkenDirector
Brad CageAssistant Treasurer
Ron ChristieChaplain
Robert KastensSecretary
Jim EndicottTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Forvis LLPAccounting ServicesPO BOX 200870, Dallas, TX 75320-0870-
L Douglas Contract Floors LLCFlooring Sales And InstallationPO BOX 21725, Oklahoma City, OK 73156-
NursaOutside Agency For Clinical EmployeesPO BOX 122310 DEPT 2310, Dallas, TX 75312-2310-
Remedi Seniorcare Of OklahomaPharmaceuticals4700 LAKEHURST COURT SUITE 105, Dublin, OH 43016-
Select Rehabilitation INCTherapy ServicesPO BOX 71985, Chicago, IL 60694-1985-
Revenue and Support

Revenue Composition

Contributions and Grants
$264,356
Program Service Revenue
$13,518,217
Investment Income
$58,463
Other Revenue
$16,759
All Other Contributions
$234,571
Change in Net Assets
$942,708

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,045,073
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$18,372
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$14,063,445
Total Revenue per Form 990
$14,045,073
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,971,058
Other Expenses$5,942,179
Grants and Similar Amounts Paid$1,850
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,834,794$756,984-$5,591,778
Depreciation Depletion$1,391,630--$1,391,630
Interest-$1,080,090-$1,080,090
Advertising$599,361--$599,361
Payroll Taxes$571,486--$571,486
Occupancy$370,323$68,429-$438,752
Other Employee Benefits$408,879--$408,879
Current Officers, Directors, Trustees, and Key Employees$321,735$77,180-$398,915
Insurance$299,657$17,851-$317,508
Information Technology$115,347$87,777-$203,124
Other Expenses$194,554--$194,554
Fees for Services Other$16,271$142,136$0$158,407
Fees for Services Management$20,000$90,906-$110,906
Office Expenses$46,500$16,653-$63,153
Fees for Services Legal-$61,158-$61,158
Fees for Services Accounting-$47,850-$47,850
Grants to Domestic Orgs$1,850--$1,850
Travel$774--$774
All Other Expenses$724$0$0$724
Total Functional Expenses$10,468,073$2,447,014$0$12,915,087

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$13,102,365
Total Expenses per Audited Statements$13,102,365
Total Expenses per Form 990$13,102,365
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$13,579,953
Entrance Fee Liability-
Room Deposits-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 1A Material differences in voting rights

The executive committee has been given authority by the board to act in day-to-day operations. Anything significant would be brought to the board for consideration or the actions of the committee would need to be ratified by the board.

Form 990, Part VI, Line 6 Classes of members or stockholders

The organization's by-laws provide for one class of members. The membership consists of participating church congregations within the lutheran church-missouri synod and physically located within the boundaries of the oklahoma city circuit churches of the lutheran church-missouri synod.

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

The member churches elect the board of directors and participate in other governance decisions. Each member church has one vote. Member churches do not have any interest in the assets of the corporation.

Form 990, Part VI, Line 7B Decisions requiring approval by members or stockholders

The by-laws may be altered, amended or repealed and new by-laws may be adopted by an affirmative vote of two-thirds (2/3) of the member churches voting at any meeting. The board of directors may propose any change to the by-laws to be voted on by the member churches.

Form 990, Part VI, Line 11B Review of form 990 by governing body

Copy of form 990 is sent to the finance committee and then the full board for review prior to filing with the irs.

Form 990, Part VI, Line 12C Conflict of interest policy

Annually the conflict-of-interest policy is reviewed during a board meeting, in addition to having the necessary individuals sign the disclosure statement on an annual basis. It is the expectation that management staff will bring any questionable activity to the attention of the board or an officer. Board members with a conflict of interest are prohibited from voting in matters with respect to which they have a conflict.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

The compensation of the ceo was determined in a 2024 executive committee meeting. Compensation adjustments are documented in personnel files.

Form 990, Part VI, Line 19 Required documents available to the public

Governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Lutheran Senior Citizens Inc
EIN
73-1032864
Phone
4057207200
Address
7707 W Britton Road, Oklahoma City, OK 73132
Doing Business As
Concordia Life Plan Community

Signing Officer

Name
Danny Eischen
Title
CEO
Phone
4057207200
Signed
2025-11-18
Discuss with paid preparer
Yes

Organization Details

Formed
1959
Legal Domicile
Ok
Voting Board Members
10
Independent Board Members
10
Employees
320
Volunteers
20

Preparer

Firm
Forvis Mazars LLP
Address
14221 Dallas Parkway Suite 400, Dallas, TX 75254
Preparer
Robert Ulloa
Phone
9727028262
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

The organization evaluates tax positions taken or expected to be taken in the course of preparing the organization's tax returns to determine whether the tax positions are more likely than not of being sustained by the applicable tax authority. Tax positions not deemed to meet the more likely than not threshold would be recorded as a tax benefit or expense in the current year. Reconciliation is not provided herein, as the beginning and ending amounts of unrecognized benefits are zero, with no interim additions, reductions, or settlements. However, the conclusions regarding accounting for uncertainty in income taxes will be subject to review and may be adjusted at a later date based on factors including, but not limited to, ongoing analysis of tax laws, regulations, and interpretations thereof.

Raw XML AppendixShowing 400 of 702 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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