2026-07-08T08:22:34-05:00 2025-12-31 540504608 BROWN EDWARDS & COMPANY LLP 3906 ELECTRIC ROAD ROANOKE VA 24018 990 2025-01-01 540852697 VIRGINIA LUTHERAN HOMES INC VIRG 5405625443 3807 BRANDON AVE 2440 ROANOKE VA 24018 CHARLES DOWNS PRESIDENT & CEO 5405625443 2026-06-29 1 AMANDA DEARING P01028119 5403450936 2026-06-29 2025 2025-03-06 01:10:19Z CHARLES DOWNS 3807 BRANDON AVE ROANOKE VA 24018 33536374 0 9386 X WWW.VLHNET.ORG X 1963 VA PROVIDING LIFE-ENRICHING SERVICES THAT PROMOTE WELL-BEING AND BUILD COMMUNITY. 9 9 525 50 0 0 265307 362956 29462480 30922861 701385 746233 167400 268829 30596572 32300879 0 0 0 0 16642675 17118515 0 0 98732 13303857 12793415 29946532 29911930 650040 2388949 80684280 112173715 83102056 112495205 -2417776 -321490 PROVIDING LIFE-ENRICHING SERVICES THAT PROMOTE WELL-BEING AND BUILD COMMUNITY. 0 0 27687860 31222934 VIRGINIA LUTHERAN HOMES, INC. PROVIDES HOUSING AND HEALTH CARE SERVICES TO OVER 500 ELDERLY AND/OR HANDICAPPED INDIVIDUALS. 27687860 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 38 0 1 525 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X THE ORGANIZATION 5405625443 3807 BRANDON AVE 2440 ROANOKE VA 24018 REV JAMES ARMENTROUT CHAIR 2.00 4.00 X X 0 0 0 PHIL HARRIS VICE CHAIR 2.00 4.00 X X 0 0 0 JOHN HANNA TREASURER 2.00 4.00 X X 0 0 0 REV K DAVID SKOLE SECRETARY 2.00 4.00 X X 0 0 0 MICHAEL BIRD DIRECTOR 2.00 4.00 X 0 0 0 ALLEN BLACKWOOD JR DIRECTOR 2.00 4.00 X 0 0 0 JAMIE DILLARD DIRECTOR 2.00 4.00 X 0 0 0 TRACY HALE DIRECTOR 2.00 4.00 X 0 0 0 JOHN KRALLMAN DIRECTOR 2.00 4.00 X 0 0 0 CHARLES DOWNS CEO 32.00 8.00 X 348189 0 26906 JENNIFER HICKLIN CFO 32.00 8.00 X 191363 0 18819 BEN BURKS EXECUTIVE DIRECTOR/COO 28.00 12.00 X 234875 0 18859 ESTEBAN DURAN-BALLEN NRC ADMINISTRATOR 40.00 X 160360 0 13636 TIM SNYDER DIRECTOR OF IT 40.00 X 143667 0 18500 CARTER HANNA DIRECTOR OF MARKETING 40.00 X 118047 0 15069 MEG CARUSO HOME CARE ADMINISTRATOR 40.00 X 127077 0 6217 JEREME GREER PHYSICAL THERAPIST 40.00 X 127079 0 15202 1450657 0 133208 17 0 1 0 LIONBERGER CONSTRUCTION CO 5903 STARKEY ROAD ROANOKE VA 24018 CONSTRUCTION 1529513 SFCS INC 305 S JEFFERSON STREET ROANOKE VA 24011 ARCHITECTS 825304 U S FOODS INC 40 S FORT LEWIS BLVD SALEM VA 24153 FOOD SERVICES 774765 SODEXO 915 MEETING STREET NORTH BETHESDA MD 20852 FOOD SERVICES 690852 COMFORT SYSTEMS USA 811 POCAHONTAS AVENUE NE ROANOKE VA 24012 HVAC SERVICES 617680 5 362956 362956 RETIREMENT COMMUNITY 623000 13224896 13224896 HEALTH CENTER 623000 6611452 6611452 PERSONAL CARE 623000 6504073 6504073 EARNED ENTRANCE FEES 623000 4197329 4197329 DIETARY 623000 385111 385111 30922861 573766 573766 381138 435231 -54093 -54093 -54093 941487 31244 800264 0 141223 31244 172467 31244 141223 OTHER INCOME 623000 154059 154059 BEAUTY & BARBER 623000 105046 105046 LAUNDRY 623000 32229 32229 31588 31588 322922 32300879 31222934 0 714989 812362 812362 13441976 12650873 692371 98732 306034 254604 51430 1557056 1433579 123477 1001087 909051 92036 183641 183641 47967 47967 54715 54715 96724 96724 617705 617114 591 173412 173412 34068 34068 288934 288934 1185912 1183796 2116 9944 6117 3827 1211653 1211653 4780147 4742956 37191 529539 453076 76463 GENERAL OPERATING 1725058 1725058 DIETARY EXPENSE & SUPPL 1610555 1610555 MEDICAL & THERAPY EXPEN 233706 233706 FINANCE- BANKING FEES 9735 9735 29911930 27687860 2125338 98732 153395 -46743 22366171 52165070 744603 604647 33333 33333 1083827 390075 120992236 67172663 52643695 53819573 1871361 2148715 1787895 3059045 80684280 112173715 1774390 2372795 40680319 38504781 46778922 75273737 43061 82398 -6257034 -3656108 83102056 112495205 X -3838873 -1999866 1421097 1678376 -2417776 -321490 80684280 112173715 2388949 -292663 0 X X 0 1 X 1 0 X 588531 117595 214876 265307 362956 1549265 26500906 22965155 27895222 29686463 31245783 138293529 27089437 23082750 28110098 29951770 31608739 139842794 0 0 0 139842794 216328 256068 474746 529788 573766 2050696 216328 256068 474746 529788 573766 2050696 27305765 23338818 28584844 30481558 32182505 141893490 0.98550 0.98650 0.01450 0.01350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10921443 362956 826649 136114 11974934 9593267 265203 1211809 148836 10921443 8476663 214860 1199690 297946 9593267 10117398 115165 -1259984 495916 8476663 8908021 588437 710055 89115 10117398 0.86363 0.13637 0 0 1449181 1449181 102003079 57432496 44570583 7079008 1583806 5495202 9933876 7733549 2200327 527092 422812 104280 53819573 SWAP TERMINATION LIABILITY -5327582 LEASE LIABILITIES 219071 ARBITRAGE REBATE PAYABLE 56668 RETAINAGE PAYABLE 105803 ACCRUED INTEREST PAYABLE 89112 DEPOSIT LIABILITIES 1200820 -3656108 X PART X, LINE 2: VIRGINIA LUTHERAN HOMES, INC. IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THE TAX STATUTES OF THE COMMONWEALTH OF VIRGINIA. BRANDON POINT, LLC IS A DISREGARDED ENTITY FOR TAX PURPOSES AND IS INCLUDED IN VIRGINIA LUTHERAN HOMES, INC.'S FILINGS. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION HAS DETERMINED IT DOES NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF DECEMBER 31, 2025 AND 2024. 1 X X X 0 0 0 0 0 0 0 0 0 CHARLES DOWNS CEO 307722 0 40467 0 0 0 14567 0 12339 0 375095 0 0 0 BEN BURKS EXECUTIVE DIRECTOR/COO 214721 0 20154 0 0 0 7840 0 11019 0 253734 0 0 0 JENNIFER HICKLIN CFO 174098 0 17265 0 0 0 7852 0 10967 0 210182 0 0 0 ESTEBAN DURAN-BALLEN NRC ADMINISTRATOR 149533 0 10827 0 0 0 3042 0 10594 0 173996 0 0 0 TIM SNYDER DIRECTOR OF IT 133424 0 10243 0 0 0 5822 0 12678 0 162167 0 0 0 A ECONOMIC DEVELOPMENT AUTHORITY 2019A BONDS 541106038 2019-11-05 16950916 REFUNDING SERIES 2006 & 2007 BONDS 0 0 0 B ECONOMIC DEVELOPMENT AUTHORITY 2019B BONDS 541106038 2019-11-05 11500000 CONSTRUCT & EQUIP RENOVATION & EXPANSION 0 0 0 C ECONOMIC DEVELOPMENT AUTHORITY 2022 BONDS 541106038 2022-09-08 13643590 REFUNDING SERIES 2012 BONDS 0 0 0 D ECONOMIC DEVELOPMENT AUTHORITY SERIES 2023 TAX-EXEMPT BOND 541106038 2023-09-07 9846503 CONVERT SERIES 2020 TAXABLE BOND TO TAX-EXEMPT 0 0 0 A 511876 16950916 339020 16611896 2019 1 1 1 1 B 1071884 11500000 210248 11289752 0 0 1 1 C 5037730 13643590 12143480 1 1 1 1 D 176160 9846503 9846503 2020 0 1 1 1 A 0 1 0 0 0 1 ATLANTIC UNION 15.000000000000 0 0 0 0 1 B 0 1 0 0 0 1 ATLANTIC UNION 15.000000000000 0 0 0 0 1 C 0 1 0 0 0 1 PINNACLE BANK 10.000000000000 0 0 0 0 1 D 0 1 0 0 0 1 ATLANTIC UNION 21.000000000000 0 0 0 0 1 A 1 B 1 C 1 D 1 A ECONOMIC DEVELOPMENT AUTHORITY SERIES 2025A TAX-EXEMPT BOND 541106038 2025-09-01 18924559 CONSTRUCT NEW INDEPENDENT LIVING UNITS AND RENOVATE COMMUNITY SPACE 0 0 0 B ECONOMIC DEVELOPMENT AUTHORITY SERIES 2025B TAX-EXEMPT BOND 541106038 2025-09-01 12500000 CONSTRUCT NEW INDEPENDENT LIVING UNITS AND RENOVATE COMMUNITY SPACE 0 0 0 A 18924559 2234933 16689626 0 0 0 1 B 12500000 12500000 0 0 0 1 A 0 1 0 0 0 1 ATLANTIC UNION 28.000000000000 0 0 0 0 1 B 0 1 0 0 0 1 ATLANTIC UNION 5.000000000000 0 0 0 0 1 A 1 B 1 FORM 990, PART VI, SECTION B, LINE 11B INTERNAL MANAGEMENT WILL REVIEW THE 990 AND THE CFO WILL PROVIDE AND DISCUSS WITH THE BOARD ANY QUESTIONS THEY MAY HAVE PRIOR TO FILING OF THE TAX RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD REVIEWS AND SIGNS THE CONFLICT OF INTEREST POLICY ANNUALLY. IF THERE IS A CONFLICT, AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR EXECUTIVE COMMITTEE MEETING, BUT HE/SHE SHALL LEAVE DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT. THE CHAIRPERSON OF THE BOARD OR EXECUTIVE COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. THE BOARD OR EXECUTIVE COMMITTEE SHALL DETERMINE WHETHER THERE IS A MORE AVANTAGEOUS TRANSACTION OR ARRANGEMENT THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OR EXECUTIVE COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD IS INVOLVED IN THE SEARCH AND HIRING PROCESS, USING COMPARABLE SALARIES FROM POSITIONS IN RELATED FIELDS AS WELL AS EXPECTED HOURS AND WORKLOAD FOR THE ORGANIZATION'S CEO AS WELL AS OFFICERS AND KEY EMPLOYEES. THE CEO IS ALSO INVOLVED WITH REGARDS TO OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS OF FINANCIAL STATEMENT REVIEW AND OVERSIGHT HAS NOT CHANGED FROM THE PRIOR YEAR. BRANDON POINT LLC 3807 BRANDON AVE STE 2440 ROANOKE VA 24018 463459947 RENTAL REAL ESTATE VA 517300 2661631 VIRGINIA LUTHERAN HOME INC SHENANDOAH VALLEY LUTHERAN HOMES INC 3807 BRANDON AVE STE 2440 ROANOKE VA 24018 521306161 PROVIDE HOUSING FOR ELDERLY AND/OR HANDICAPPED VA 501 (C) (3) LINE 11 VIRGINIA LUTHERAN HOMES INC 1 VIRGINIA LUTHERAN HOMES HOME CARE INC 3807 BRANDON AVE STE 2440 ROANOKE VA 24018 475279919 PROVIDE HOME HEALTH SERVICES VA 501 (C) (3) LINE 11 VIRGINIA LUTHERAN HOMES INC 1 1 1 0 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 VIRGINIA LUTHERAN HOMES HOME CARE INC A 24901 CASH VALUE VIRGINIA LUTHERAN HOMES HOME CARE INC D 1331142 CASH VALUE VIRGINIA LUTHERAN HOMES HOME CARE INC L 12000 CASH VALUE SHENANDOAH VALLEY LUTHERAN HOUSING INC L 19588 CASH VALUE SHENANDOAH VALLEY LUTHERAN HOUSING INC D 336800 CASH VALUE