2023-11-04T20:52:38-05:00 2022-12-31 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2022-01-01 231405633 ALLEGHENY LUTHERAN SOCIAL MINISTRIES INC ALLE 8146964500 998 LOGAN BOULEVARD ALTOONA PA 16648 CHRISTOPHER J REIGHARD INTERIM CEO 8146964500 2023-10-27 1 CHRISTOPHER REIGHARD XXX-XX-XXXX 1 X KERRI N BOGDA CPA P00760402 7177404863 2023-10-27 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHRISTOPHER REIGHARD 998 LOGAN BOULEVARD ALTOONA PA 16648 30073316 0 X WWW.ALSM.ORG X 1948 PA TO PROVIDE HOUSING, HEALTH CARE, AND OTHER RELATED SERVICES TO ELDERLY RESIDENTS. 15 15 411 25 0 0 3475593 601658 21360436 20198486 1800106 1640425 330829 281525 26966964 22722094 0 0 0 0 12565541 11168926 0 0 49312 12495460 14326743 25061001 25495669 1905963 -2773575 63168343 51259672 17571863 16787115 45596480 34472557 X TO SERVE PEOPLE THROUGH A MINISTRY OF LOVE, COMPASSION, AND MERCY IN THE NAME OF OUR LORD, JESUS CHRIST. 0 0 23246283 0 20198486 ALLEGHENY LUTHERAN SOCIAL MINISTRIES, INC. ("ALSM") PROVIDES HOUSING, HEALTH CARE, AND OTHER RELATED SERVICES TO ELDERLY RESIDENTS THROUGH THE OPERATION OF NURSING FACILITIES AND PERSONAL CARE AND INDEPENDENT LIVING UNITS. ALSM OWNS AND OPERATES THREE CAMPUSES IN PENNSYLVANIA; ONE IN HOLLIDAYSBURG, ONE IN JOHNSTOWN, AND ONE IN PLEASANT GAP. THE HOLLIDAYSBURG CAMPUS HAS 89 NURSING BEDS AND 88 INDEPENDENT LIVING UNITS. THE JOHNSTOWN CAMPUS HAS 63 NURSING BEDS, 48 PERSONAL CARE UNITS, AND 18 INDEPENDENT LIVING UNITS. THE PLEASANT GAP CAMPUS HAS 55 PERSONAL CARE UNITS AND 67 INDEPENDENT LIVING UNITS. CONTINUED ON SCHEDULE O.ALSM PROVIDES CARE TO RESIDENTS WHO MEET CERTAIN CRITERIA UNDER ITS BENEVOLENT CARE POLICY AT AMOUNTS LESS THAN THEIR ESTABLISHED RATES. THE LEVEL OF BENEVOLENT CARE PROVIDED TO ITS PERSONAL CARE RESIDENTS WAS APPROXIMATELY $121,000 IN 2022. IN ADDITION, ALSM PROVIDED SKILLED NURSING CARE TO CERTAIN RESIDENTS IN WHICH THE COST OF CARE EXCEEDED THE REIMBURSEMENT RECEIVED FROM MEDICAL ASSISTANCE BY APPROXIMATELY $2,862,000 IN 2022.ALSM PROVIDES A VARIETY OF HUMAN SERVICES THROUGHOUT CENTRAL PA DESIGNED TO MEET THE NEEDS OF CHILDREN, FAMILIES, AND THE ELDERLY. THE COMMUNITY PROGRAMS INCLUDE ADULT AND CHILD DAY CARE SERVICES, HEAD START AND EARLY HEAD START PROGRAMS, COUNSELING SERVICES, AND COMMUNITY SUPPORT PROGRAMS. 23246283 1 1 0 1 0 0 0 1 0 1 1 0 0 1 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 1 87 0 411 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X CHRISTOPHER J REIGHARD INTERIM CE 8146964503 998 LOGAN BOULEVARD ALTOONA PA 16648 X REV RONALD MILLER CHAIR 1.00 0.00 X X 0 0 0 HELEN BRENNEMAN VICE CHAIR 1.00 0.00 X X 0 0 0 WILLIAM D THOMPSON III TREASURER 1.00 2.00 X X 0 0 0 TOMMI BURCHFIELD SECRETARY 1.00 0.00 X X 0 0 0 PASTOER VICKI BEILFUSS BOARD MEMBER 1.00 0.00 X 0 0 0 SAMUEL D CLAPPER BOARD MEMBER 1.00 0.00 X 0 0 0 JOHN C FORNEY BOARD MEMBER 1.00 0.00 X 0 0 0 SUZY EGAN GLENN BOARD MEMBER 1.00 0.00 X 0 0 0 WILLIAM LLOYD BOARD MEMBER 1.00 0.00 X 0 0 0 ANDREA PAUL BOARD MEMBER 1.00 0.00 X 0 0 0 BISHOP PAULA SCHMITT BOARD MEMBER 1.00 0.00 X 0 0 0 BARBARA DEBSKI BOARD MEMBER 1.00 0.00 X 0 0 0 ALLISON FINUI BOARD MEMBER 1.00 0.00 X 0 0 0 PR JULIA SPRENKLE BOARD MEMBER 1.00 0.00 X 0 0 0 SHERRY STAYER BOARD MEMBER 1.00 0.00 X 0 0 0 DR PATRICIA W SAVAGE PRESIDENT/CHIEF EXECUTIVE 48.00 2.00 X 351356 0 15993 CHRISTOPHER J REIGHARD CHIEF FINANCIAL OFFICER 48.00 2.00 X 262526 0 15993 DYLAN MOUNTAIN PRESIDENT/CEO (AS OF JUNE 23) 0.00 0.00 X 0 0 0 GLORIA SMITH ADM LHH 45.00 0.00 X 104063 0 1368 717945 0 33354 3 0 1 0 CURA HOSPITALITY PO BOX 743676 ATLANTA GA 30374 DINING SERVICES 1373201 BENCHMARK THERAPIES PO BOX 870 HUNTINGDON PA 16652 THERAPY SERVICES 513802 ADARA HEALTHCARE STAFFING 241 MAPLE HOLLOW RD DUNCANSVILLE VA 16635 AGENCY STAFFING 112468 3 44040 459473 98145 601658 NET PATIENT SERVICE REVENUE 623000 14634858 14634858 COMMUNITY PROGRAMS 624410 4923526 4923526 NURSING HOME ASSESSMENT 623000 552122 552122 APPLICATION FEES 623000 87980 87980 20198486 683843 683843 39029 33439 5590 5590 5590 8262101 7305519 956582 956582 956582 7200 44040 12264 -5064 -5064 AFFILIATE SERVICE REVENUES 900099 157271 157271 OTHER SERVICE REVENUE 900099 89876 89876 ANCILLARY REVENUES 623000 21876 21876 11976 11976 280999 22722094 20198486 0 1921950 X 643132 643132 8382550 8009277 346618 26655 65655 65655 1218212 1160764 52721 4727 859377 790258 67095 2024 199499 199499 85600 85600 600 600 66231 66231 3540411 3397559 142852 118576 21633 96672 271 928592 866253 59273 3066 160948 19919 128893 12136 1255678 1235571 20107 143238 140622 2118 498 26348 23567 2781 317111 217070 100041 1996523 1876276 120247 406952 397967 8985 BAD DEBT EXPENSE 2096380 2096380 FOOD 816670 816670 THERAPIES 544305 544305 MEDICAL SUPPLIES 451332 451332 1171749 1115205 56609 -65 25495669 23246283 2200074 49312 5525 4950 771475 316317 3723735 3374617 509609 595163 75915116 49770289 30822546 26144827 22688157 17017518 4647296 3806280 63168343 51259672 2605642 2629523 2883765 3293936 8057611 6716534 18898 13654 4005947 4133468 17571863 16787115 X 39373093 28978461 6223387 5494096 45596480 34472557 63168343 51259672 X -2773575 -3514576 -4835772 X 0 1 X 1 1 1 X 275556 318384 2219895 3475593 601658 6891086 24372412 24618245 22134944 21360436 20198486 112684523 24647968 24936629 24354839 24836029 20800144 119575609 0 0 0 119575609 655835 617952 584431 693437 722872 3274527 655835 617952 584431 693437 722872 3274527 202633 156136 172280 331335 288200 1150584 25506436 25710717 25111550 25860801 21811216 124000720 0.96430 0.96660 0.02640 0.02540 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: AFFILIATE SERVICE REVENUE - 2018 AMOUNT: $ 150,300. 2019 AMOUNT: $ 113,371. 2020 AMOUNT: $ 144,883. 2021 AMOUNT: $ 139,873. 2022 AMOUNT: $ 157,271. ANCILLARY REVENUES - 2018 AMOUNT: $ 23,379. 2019 AMOUNT: $ 23,341. 2020 AMOUNT: $ 17,127. 2021 AMOUNT: $ 29,797. 2022 AMOUNT: $ 21,876. DIETARY REVENUE - 2018 AMOUNT: $ 13,083. 2019 AMOUNT: $ 8,808. 2020 AMOUNT: $ 10,270. 2021 AMOUNT: $ 8,292. 2022 AMOUNT: $ 11,976. OTHER INCOME - 2018 AMOUNT: $ 15,871. 2019 AMOUNT: $ 10,616. 2021 AMOUNT: $ 147,733. 2022 AMOUNT: $ 89,877. EVENT REVENUE - 2021 AMOUNT: $ 5,640. 2022 AMOUNT: $ 7,200. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 600 600 0 PART II-B, LINE 1: A PORTION OF MEMBERSHIP FEES PAID TO LEADINGAGE AND LEADINGAGE PA WERE USED FOR LOBBYING PURPOSES. X 1 1 0 0 1 1 0.00 0 X X 0 0 1 X 27871465 -6383706 66231 21421528 24380206 3560728 69469 27871465 22514510 1932900 67204 24380206 20290396 3460990 1168188 68688 22514510 25167869 -905673 3900000 71800 20290396 0.72410 0.27590 0.00000 0 0 2816251 2816251 58281388 39740437 18540951 6219791 5607275 612516 8597686 4422577 4175109 26144827 RESIDENT TRUST FUNDS 13654 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 3697577 OTHER ASSETS 95049 3806280 REFUNDABLE FEES AND DEPOSITS 4075751 SECURITY DEPOSITS 57717 4133468 18351218 -3514576 -902003 -4416579 22767797 -45703 -45703 22722094 29475141 4045703 4045703 25429438 66231 66231 25495669 PART III, LINE 1A: ALLEGHENY LUTHERAN SOCIAL MINISTRIES, INC. ("ALSM") RECEIVES WORKS OF ART TO BE HELD FOR PUBLIC EXHIBITION IN THE VARIOUS CAMPUSES. ALSM HAS ELECTED, AS PERMITTED UNDER SFAS 116, NOT TO REPORT THE WORKS OF ART IN THE BALANCE SHEET AND STATEMENT OF OPERATIONS. PART III, LINE 4: WORKS OF ART RECEIVED FROM DONORS ARE PUT ON DISPLAY IN THE VARIOUS CAMPUSES FOR THE ENJOYMENT OF THE RESIDENTS. PART IV, LINE 2B: RESIDENT TRUST FUNDS. PART V, LINE 4: INCOME FROM ENDOWMENTS ARE USED FOR THE GENERAL USE AND PURPOSES OF THE CORPORATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: VALUATION GAIN, BENEFICIAL INTEREST IN PERPETUAL TRUSTS -835,772. INVESTMENT EXPENSES NETTED AGAINST INCOME ON THE FINANCIALS -66,231. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -33,439. FUNDRAISING EVENT EXPENSES -12,264. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 33,439. FUNDRAISING EVENT EXPENSES 12,264. IMPAIRMENT LOSS 4,000,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSES NETTED AGAINST INCOME ON THE FINANCIALS 66,231. GOLF TOURNAMENT 51240 44040 7200 2000 3000 7264 51240 44040 7200 2000 3000 7264 12264 -5064 X X X X X 0 1 0 0 0 0 0 0 0 DR PATRICIA W SAVAGE PRESIDENT/CHIEF EXECUTIVE 299756 0 0 0 51600 0 14625 0 1368 0 367349 0 0 0 CHRISTOPHER J REIGHARD CHIEF FINANCIAL OFFICER 227861 0 0 0 34665 0 14625 0 1368 0 278519 0 0 0 PART I, LINE 4B DR. PATRICIA W. SAVAGE (PRESIDENT/CEO) AND CHRISTOPHER J. REIGHARD (CHIEF FINANCIAL OFFICER) PARTICIPATE IN A NONQUALIFIED RETIREMENT PLAN. THEIR CONTRIBUTIONS IN 2022 WERE $14,625 EACH. A BLAIR COUNTY GENERAL AUTHORITY 253700143 2014-07-09 10000000 SEE PART VI 0 0 0 A 3781710 10000000 142182 8385168 1472650 2017 1 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 0 0 0 0 0 A 0 SCHEDULE K, PART I, BOND ISSUES: (A) ISSUER NAME: BLAIR COUNTY GENERAL AUTHORITY (F) DESCRIPTION OF PURPOSE: CONSTRUCTION OF CORPORATE OFFICE, APARTMENTS & PERSONAL CARE UNITS, REFUND 98 LOAN. SCHEDULE K, PART III LINE 9, PART IV LINE 7 AND PART V: THE ORGANIZATION DOES NOT HAVE A FORMAL WRITTEN BOND POLICY, BUT CONSULTS WITH BOND COUNSEL ON A REGULAR BASIS TO MONITOR COMPLIANCE. WILLIAM D THOMPSON III SEE PART V 186644 SEE PART V 0 SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF INTERESTED PERSON: WILLIAM D. THOMPSON, III(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FORMER BOARD TREASURER(D) DESCRIPTION OF TRANSACTION: THOMPSON'S PHARMACY IS PARTLY OWNED BY MR. THOMPSON AND PROVIDES PHARMACEUTICAL SERVICES TO THE CORPORATION THROUGH AN INDEPENDENT CONTRACTOR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS REVIEWED BY THE INTERIM CEO AND THE BOARD MEMBERS BEFORE SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND MEMBERS OF MANAGEMENT ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENT ANNUALLY. THE CEO REVIEWS AND MAINTAINS THE COMPLETED STATEMENTS. ANY POTENTIAL CONFLICTS ARE REPORTED TO THE BOARD OF TRUSTEES PRIOR TO ENTERING INTO ANY TRANSACTIONS. THE INTERESTED PERSON MUST ABSTAIN FROM VOTING ON ANY ISSUES RELATED TO SUCH CONFLICTS. IF THE BOARD OF TRUSTEES HAS DETERMINED THAT AN INTERESTED PERSON FAILED TO DISCLOSE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S SALARY IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE. SALARY OF OTHER EMPLOYEES ARE REVIEWED AND APPROVED BY THE CEO. ALL WAGE SCALES (INCLUDING CEO) ARE ESTABLISHED BY AN INDEPENDENT CONSULTANT (BASED UPON COMPENSATION COMPARISONS). WAGE SCALE RECOMMENDATIONS ARE THEN USED BY THE CEO AND EXECUTIVE COMMITTEE TO DETERMINE SALARIES TO ENSURE COMPENSATION DOES NOT EXCEED FAIR MARKET VALUE. THE REVIEW AND APPROVAL PROCESS IS DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A: CHRISTOPHER J. REIGHARD, CHIEF FINANCIAL OFFICER, RECEIVED ADDITIONAL COMPENSATION OF $102,000 IN 2021 FROM THE ORGANIZATION FOR CONSULTING AND MANAGEMENT SERVICES ON VARIOUS CONSTRUCTION PROJECTS. THIS AMOUNT WAS REPORTED AS INCOME TO HIM ON A FORM 1099 AND IS INCLUDED IN HIS REPORTABLE COMPENSATION ON PART VII OF FORM 990. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 2,731,303. MANAGEMENT AND GENERAL EXPENSES 5,995. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,737,298. CONSULTING FEES: PROGRAM SERVICE EXPENSES 202,688. MANAGEMENT AND GENERAL EXPENSES 136,857. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 339,545. MEDICAL DIRECTOR FEES: PROGRAM SERVICE EXPENSES 20,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,000. DIETARY CONSULTING FEES: PROGRAM SERVICE EXPENSES 429,744. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 429,744. CHAPLAIN FEES: PROGRAM SERVICE EXPENSES 13,824. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,824. FORM 990, PART XI, LINE 9: VALUATION LOSS, BENEFICIAL INTEREST IN PERPETUAL TRUSTS -835,772. IMPAIRMENT LOSS -4,000,000. PLEASANT GAP LUTHERAN HOUSING COMMUNITY INC 915 HICKORY STREET HOLLIDAYSBURG PA 16648 270941380 LOW INCOME HOUSING PA 501(C)(3) LINE 10 ALLEGHENY LUTHERAN SOCIAL MINISTRIES INC 1 SOMERSET LUTHERAN HOUSING COMMUNITY INC 440 BERLIN PLANK ROAD SOMERSET PA 15501 261485070 LOW INCOME HOUSING PA 501(C)(3) LINE 10 ALLEGHENY LUTHERAN SOCIAL MINISTRIES INC 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 PLEASANT GAP LUTHERAN HOUSING COMMUNITY INC D 236069 COST SOMERSET LUTHERAN HOUSING COMMUNITY INC D 234822 COST