2020-06-03T10:54:29-05:00 2019-06-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2018-07-01 521127007 CARROLL LUTHERAN VILLAGE INC CARR 4108480090 300 ST LUKE CIRCLE WESTMINSTER MD 21158 JEFFREY W BRANCH PRESIDENT/CEO 4108480090 2020-06-01 1 KERRI N BOGDA CPA P00760402 7177404863 73.187.220.225 2020-06-01 14:27:13 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 BF90B4BE16E9AE312C0D8383967EBAED4A365E8B 2018 2021-01-29 14:40:06Z JEFFREY W BRANCH 300 ST LUKE CIRCLE WESTMINSTER MD 21158 41561493 0 X WWW.CLVILLAGE.ORG X 1981 MD RESID., ASSISTED & SKILLED CARE TO RESIDENTS OVER 60 AND SKILLED REHAB. SVC TO QUALIFIED PERSONS. 11 11 561 397 -75153 0 692438 542931 29944082 30573321 1417398 1391905 705749 549917 32759667 33058074 44397 43166 0 0 16055917 14982721 0 0 324095 17178265 18135446 33278579 33161333 -518912 -103259 98846219 99161002 86794619 87608564 12051600 11552438 X CARROLL LUTHERAN VILLAGE IS A CONTINUING CARE RETIREMENT COMMUNITY DEDICATED TO THE MINISTRY OF CARING IN A CHRISTIAN ATMOSPHERE, FOSTERING QUALITY LIFE AND SERVICES FOR THE WHOLE PERSON. 0 0 14367440 43166 15000657 HEALTH CARE AND ASSISTED LIVING - THE VILLAGE PROVIDES QUALITY, SKILLED NURSING CARE, LONG TERM CARE AND ASSISTED LIVING IN A COMFORTABLE, HOMELIKE ENVIRONMENT TO ALL RESIDENTS, INCLUDING THOSE WHO HAVE OUTLIVED THEIR ASSETS (PROVIDED APPROPRIATE STEWARDSHIP) OR WHOSE ANNUAL INCOME IS INSUFFICIENT TO MEET EXPENSES. EARNINGS FROM A RESTRICTED ENDOWMENT ARE USED TO SUBSIDIZE RESIDENTS AS NEEDS ARE DEMONSTRATED. THE VILLAGE PARTICIPATES IN MEDICARE AND MEDICAID PROGRAMS AND ACCEPTS REIMBURSEMENT FOR CARE THAT DOES NOT FULLY COVER COSTS. THE VILLAGE HEALTH CARE CENTER HAD 37,698 HEALTHCARE CENSUS DAYS, WHICH REPRESENTS 79.84% OCCUPANCY, AND 16,021 ASSISTED LIVING CENSUS DAYS, WHICH REPRESENTS 87.79% OCCUPANCY. 14238703 0 14866247 RESIDENTIAL LIVING - THE VILLAGE OFFERS SENIORS 60 YEARS OF AGE AND OLDER AFFORDABLE ACCESS TO QUALITY SERVICES ON A PROPERLY AND BEAUTIFULLY MAINTAINED CAMPUS WHERE QUALITY OF LIFE AND A SPIRIT OF COMMUNITY ARE EMPHASIZED. RESIDENTS MAY SELECT ACCOMMODATIONS FROM A WIDE RANGE OF UNIT SIZES WITH ENTRANCE FEES FOR THE MAJORITY OF UNITS BELOW THE U.S. MEDIAN HOME PRICE. HEALTH, WELLNESS, AND FITNESS PROGRAMMING IS INCLUDED IN MONTHLY FEES. RESIDENTS ARE ENCOURAGED TO ENGAGE IN ALL ASPECTS OF WELLNESS. RESIDENCES ARE SAFE AND SECURE AND EQUIPPED WITH ACCESS TO SKILLED HEALTH PROFESSIONALS THROUGH AN EMERGENCY CALL SYSTEM. THE VILLAGE RESIDENTIAL LIVING PROGRAM HAD 133,574 CENSUS DAYS DURING THE YEAR, WHICH REPRESENTS 92.41% OCCUPANCY. 676597 0 706417 ADDITIONAL SUPPORT SERVICES - ALL LEVELS OF CARE ARE SUPPORTED BY ON-CAMPUS ACCESS TO MEDICAL CARE (INCLUDING PRIMARY CARE PHYSICIAN, PODIATRY, DERMATOLOGY, AUDIOLOGY, LAB SERVICES AND RADIOLOGY), THERAPY SERVICES, NUTRITIONAL FOOD SERVICE, HOME HEALTH SERVICES, DIVERSE RELIGIOUS SERVICES, TRANSPORTATION, MAINTENANCE, HOUSEKEEPING, AND LAUNDRY SERVICES. ORGANIZATIONAL GOVERNANCE IS ACCOMPLISHED THROUGH A PROCESS THAT ENCOURAGES RESIDENT PARTICIPATION. CARROLL LUTHERAN VILLAGE IS DEDICATED NOT ONLY TO ITS RESIDENTS, BUT ALSO TO ITS STAFF, THE HEALTH PROFESSIONS, AND THE COMMUNITY AT LARGE. RESIDENTS CONDUCT AN ANNUAL APPEAL TO RAISE FUNDS FOR STAFF SCHOLARSHIPS. SUNDAY CHAPEL OFFERINGS ARE OFTEN DESIGNATED TO PROVIDE FINANCIAL SUPPORT WHERE IT IS CRITICALLY NEEDED. A COMPASSIONATE RESPONSE FUND EXISTS AND IS ADMINISTERED WITHIN THE GOVERNANCE STRUCTURE. THE VILLAGE OFFERS SUPPORT TO OTHER NON-PROFIT ORGANIZATIONS BY ENCOURAGING STAFF AND RESIDENTS TO ACT IN VOLUNTEER, ADVISORY OR BOARD ROLES. LOCAL COLLEGES ARE SUPPORTED FINANCIALLY, SPECIFICALLY TO ENHANCE PROGRAMS THAT TRAIN AND DEVELOP SKILLED HEALTHCARE PROFESSIONALS. THE LOCAL HOSPITAL IS SUPPORTED FINANCIALLY AS WE ARE ENGAGED IN A GROWING, MUTUALLY BENEFICIAL PARTNERSHIP TO PROVIDE QUALITY HEALTHCARE SERVICES AND INFORMATION TO RESIDENTS OF CARROLL LUTHERAN VILLAGE AND TO MEMBERS OF THE GREATER COMMUNITY IN NEED OF HEALTHY AGING SUPPORT.INTERNALLY, THE VILLAGE OFFERS TRAINING PROGRAMS FOR ASPIRING NURSING HOME AND ASSISTED LIVING ADMINISTRATORS WHO ARE APPROVED BY THE STATE. MEETING SPACE ON THE CAMPUS IS OFFERED FOR USE BY NON-PROFIT COMMUNITY GROUPS. CLINICAL TRAINING IS PROVIDED FOR LOCAL COLLEGES AND TECH SCHOOLS.CARROLL LUTHERAN VILLAGE IS NATIONALLY ACCREDITED BY THE CARF INTERNATIONAL, AN INDEPENDENT, NONPROFIT ACCREDITING BODY FOR HEALTH AND HUMAN SERVICES ORGANIZATIONS. CARF ACCREDITATION IS AN ASSURANCE THAT AN ORGANIZATION PROVIDES SERVICE EXCELLENCE, RISK MANAGEMENT, VALUE AND ACCOUNTABILITY. DURING THE RIGOROUS REVIEW PROCESS, EVALUATORS LOOK FOR COMPLIANCE IN MORE THAN 1,000 QUALITY STANDARDS IN RESIDENT LIFE, HEALTH, AND WELLNESS; FINANCIAL RESOURCES AND DISCLOSURE; AND GOVERNANCE AND ADMINISTRATION. NATIONWIDE ONLY 15% OF CONTINUING CARE RETIREMENT COMMUNITIES HAVE RECEIVED CARF ACCREDITATION, MAKING CARROLL LUTHERAN VILLAGE AMONG THE ELITE AGING SERVICES PROVIDERS WITHIN THE IMMEDIATE COMMUNITY, THE REGION AND THE NATION. 0 0 0 THE VILLAGE PROVIDED DIRECT BENEVOLENT CARE TO RESIDENTS WHO MET CERTAIN CRITERIA WITHOUT CHARGE OR AT AMOUNTS LESS THAN ESTABLISHED RATES. THE CORPORATION PROVIDED CHARITY CARE UNDER THIS POLICY AT A COST OF APPROXIMATELY $2,870,000 AND $2,754,000 DURING 2019 AND 2018, RESPECTIVELY, BASED ON DIRECT AND ALLOCABLE COSTS OF CARE. ADDITIONALLY, THE VILLAGE PROVIDED DIRECT FINANCIAL ASSISTANCE UNDER ITS RESIDENT ASSISTANCE POLICY OF $315,000 AND $420,000 DURING 2019 AND 2018, RESPECTIVELY. 0 0 0 29282740 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 71 0 561 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 11 11 0 1 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X X STEVEN D POWELL - VP OF FINANCE 4108480090 300 ST LUKE CIRCLE WESTMINSTER MD 21158 MARLENE K TITUS CHAIRPERSON(RES. SEPT. 2018) 2.00 X X 0 0 0 WANDA K LYNN VICE CHAIR(RES. SEPT. 2018) 2.00 X X 0 0 0 ROBERTA DILLOW BOARD 2.00 X 0 0 0 DONNA KENT BOARD(RES. SEPT. 2018) 2.00 X 0 0 0 REV KEVIN C CLEMENTSON BOARD(RES. SEPT. 2018) 2.00 X 0 0 0 LOUNA PRIMM SECRETARY 2.00 X X 0 0 0 ALICE DAUM-COEN BOARD 2.00 X 0 0 0 ARTHUR S WISNER BOARD 2.00 X 0 0 0 RICHARD SIMMONS BOARD(RES. SEPT. 2018) 2.00 X 0 0 0 JOE HIKEL TREASURER(RES. SEPT. 2018) 2.00 X X 0 0 0 REV MICHAEL K LOUIA BOARD 2.00 X 0 0 0 SHARON MCCLERNAN BOARD 2.00 X 0 0 0 STACIE M DOWLING BOARD(RES. SEPT. 2018) 2.00 X 0 0 0 JUSTIN R DURBORAW CHAIRPERSON 2.00 X X 0 0 0 DIANE MARTIN BOARD 2.00 X 0 0 0 VIRGINIA HARRISON BOARD 2.00 X 0 0 0 DONALD B MEYERS SECRETARY/TREASURER 2.00 X X 0 0 0 KAY BETZ VICE CHAIR 2.00 X X 0 0 0 GEARY K MILLIKEN PRESIDENT/CEO (RET. JULY 2019) 16.00 24.00 X 343239 0 28370 STEVE POWELL VP FINANCE 16.00 24.00 X 184978 0 10739 SUSAN ARCADIA VP OPERATIONS 16.00 24.00 X 177280 0 15287 JEFFREY W BRANCH PRESIDENT/CEO (AS OF JULY 2019) 16.00 24.00 X 0 0 0 JOHN HENRY EXECUTIVE DIRECTOR 40.00 X 145768 0 8533 DENISE ZIMMERMAN DIRECTOR OF NURSING 40.00 X 130747 0 8472 SUZANNE DYER-GEAR VP HUMAN RESOURCES 40.00 X 133282 0 7939 JANET BUCHANAN VP OF PHILANTHROPY 40.00 X 130629 0 7923 CARRIE TAYLOR LPN 40.00 X 123419 0 10350 1369342 0 97613 11 0 1 0 SODEXO INC PO BOX 370170 PITTSBURGH PA 152516170 CONTRACTED SERVICES 4469871 ABAR HOME IMPROVEMENT 384 WHITE FENCE DRIVE WESTMINSTER MD 21157 CONSTRUCTION SERVICES 569601 CLASSIC HVAC SERVICES LLC PO BOX 428 NEW WINDSOR MD 21776 CONTRACTED SERVICES 260396 MORGAN-KELLER INC 70 THOMAS JOHNSON DRIVE SUITE 200 FREDERICK MD 217024306 CONTRACTED SERVICES 231504 GRAVITY CONSULTING AND MANAGEMENT 157 BALTIMORE STREET CUMBERLAND MD 21502 CONSULTING SERVICES 207947 12 100045 442886 542931 RESIDENT SERVICE REVENUE 623000 30573321 30573321 30573321 1154525 -83603 1238128 152783 21259 131524 131524 131524 8685506 8448126 237380 237380 237380 14375 100045 28201 -13826 -13826 12721 5833 6888 6888 ADMINISTRATIVE FEES 623000 155131 155131 COFFEE SHOP 623000 111620 111620 ANCILLARY RESIDENT SERVICES 623000 62830 62830 95750 8450 87300 425331 33058074 30573321 -75153 2016975 43166 43166 396691 396691 11928991 11261280 550071 117640 329085 302530 23166 3389 1438632 1262019 164020 12593 889322 779339 100984 8999 1153511 77480 1076031 59285 59285 38819 38819 348 348 74905 74905 2415077 2212297 189542 13238 101461 21532 79929 3040443 2945591 76363 18489 62461 714 55941 5806 5113261 4957240 117351 38670 103619 86604 15246 1769 30329 7488 21814 1027 3887032 3433591 392343 61098 582035 542429 39606 MEDICAL EXPENSES 771573 771573 BAD DEBTS 290763 290763 BOOKS, DUES, LICENSES 130043 71887 22266 35890 CONTINUING EDUCATION 103887 64402 39485 176594 150815 20292 5487 33161333 29282740 3554498 324095 1025 1025 452197 725381 1935550 2906668 48640 0 202362 206181 333424 254246 132026149 74382690 58797479 57643459 25814063 26072657 4553560 4231636 6707919 7119749 98846219 99161002 2991028 3352883 36151235 36514205 46856419 46055260 795937 1686216 86794619 87608564 X 3685995 2769194 335925 481817 8029680 8301427 12051600 11552438 98846219 99161002 X -103259 -220903 -175000 X 0 1 X 1 0 X 617588 593129 350292 696498 542931 2800438 27360788 27728898 29381904 29944082 30573321 144988993 485659 243954 234742 247981 248607 1460943 28464035 28565981 29966938 30888561 31364859 149250374 0 0 0 149250374 872635 1280294 964823 1290630 1307308 5715690 872635 1280294 964823 1290630 1307308 5715690 1463 1463 42447 290454 403943 330025 195370 1262239 29379117 30136729 31335704 32510679 32867537 156229766 0.95530 0.95960 0.03660 0.03320 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2014 AMOUNT: $ 3,428. 2015 AMOUNT: $ 1,774. 2016 AMOUNT: $ 1,297. 2017 AMOUNT: $ 1,090. 2018 AMOUNT: $ 693. WORKERS COMP REIMB - 2015 AMOUNT: $ 680. 2016 AMOUNT: $ 3,070. NON-CHARITABLE FUNDRAISING RECEIPTS - 2014 AMOUNT: $ 17,712. 2015 AMOUNT: $ 9,864. 2016 AMOUNT: $ 10,500. 2017 AMOUNT: $ 11,280. 2018 AMOUNT: $ 14,375. GROSS RECEIPTS OF INVENTORY - 2014 AMOUNT: $ 21,307. 2015 AMOUNT: $ 20,286. 2016 AMOUNT: $ 20,385. 2017 AMOUNT: $ 14,379. 2018 AMOUNT: $ 12,721. APPLICATION FEES - 2015 AMOUNT: $ 17,850. 2016 AMOUNT: $ 15,300. 2017 AMOUNT: $ 15,000. 2018 AMOUNT: $ 12,450. ADMINISTRATIVE FEES - 2015 AMOUNT: $ 240,000. 2016 AMOUNT: $ 353,391. 2017 AMOUNT: $ 288,276. 2018 AMOUNT: $ 155,131. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 348 348 0 PART II-B, LINE 1: CARROLL LUTHERAN VILLAGE PAYS DUES TO LEADINGAGE. A PORTION OF THE DUES PAID TO THIS ORGANIZATION IS ALLOCABLE TO LOBBYING EXPENSES. THE TOTAL AMOUNT OF DUES PAID BY CARROLL LUTHERAN VILLAGE THAT IS ALLOCABLE TO LOBBYING IS $348. 11346602 271747 847411 358073 12107687 10456598 522057 1151566 783619 11346602 9470197 295491 1315303 624393 10456598 9003101 371752 811570 716226 9470197 8127961 441529 1261840 828229 9003101 0.31440 0.68560 0.00000 0 0 1067705 1067705 116888412 62889243 53999169 13982118 11493447 2488671 87914 87914 57643459 DUE FROM AFFILIATES 2759332 NOTE RECEIVABLE FROM AFFILIATE 4360417 7119749 RESIDENT FUND PAYABLE 1584304 REFUNDABLE DEPOSITS 101912 1686216 32642559 -220903 -249905 -470808 33113367 -55293 -55293 33058074 33141721 55293 55293 33086428 74905 74905 33161333 PART V, LINE 4: THE VILLAGE RECOGNIZES THAT FUNDS THAT ARE DONOR DESIGNATED FOR ENDOWMENT ARE TO BE PERPETUATED. EARNINGS FROM ENDOWMENT FUNDS ARE TRANSFERRED TO A BOARD DESIGNATED, TEMPORARILY RESTRICTED FUND THAT CAN BE USED FOR RESIDENT ASSISTANCE AND SCHOLARSHIPS ACCORDING TO A SPENDING ALLOWANCE DEFINED IN THE BOARD'S INVESTMENT POLICY. UNREALIZED LOSSES ON THE INVESTMENT PORTFOLIO ARE NOT ALLOCATED TO ENDOWMENT FUNDS. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT FEES -74,905. TRANSFER TO AFFILIATES -175,000. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -28,201. RENTAL EXPENSES -21,259. COST OF GOODS SOLD -5,833. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 28,201. RENTAL EXPENSES 21,259. COST OF GOODS SOLD 5,833. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 74,905. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 2175033 0 0 0 0 0 0 2175033 0 2175033 0 0 1 0 0 0 SCHEDULE F, PART IV, LINE 3 THE ORGANIZATION HAD AN INTEREST IN A FOREIGN DOMICILED CORPORATION BUT DID NOT MEET THE THRESHOLD FOR FILING FORM 5471. GOLF TOURNAMENT 114420 100045 14375 2250 1238 8014 7736 8963 114420 100045 14375 2250 1238 8014 7736 8963 28201 -13826 1 SCHOLARSHIPS 54 43166 PART I, LINE 2: EMPLOYEES ARE ELIGIBLE FOR A VARIETY OF SCHOLARSHIPS AND TUITION ASSISTANCE BASED UPON CRITERIA ESTABLISHED BY THE ORGANIZATION. INTERESTED EMPLOYEES MUST MEET ALL CRITERIA AND APPLY BASED ON THEIR ELIGIBILITY. THE VICE PRESIDENT OF HUMAN RESOURCES ADMINISTERS ALL SCHOLARSHIP PROGRAMS. A SCHOLARSHIP COMMITTEE HAS BEEN ESTABLISHED THAT REVIEWS AND APPROVES SCHOLARSHIP AWARDS. THE COMMITTEE INCLUDES STAFF MEMBERS FROM THE PHILANTHROPY AND HUMAN RESOURCES DEPARTMENTS. THE VICE PRESIDENTS OF PHILANTHROPY AND HUMAN RESOURCES SERVE AS DESIGNEES FOR THE PRESIDENT/CEO REGARDING SCHOLARSHIP AWARD DECISIONS. ALL FUNDS ARE REMITTED TO THE EDUCATIONAL INSTITUTION DIRECTLY AND STUDENTS ARE EXPECTED TO MAINTAIN CERTAIN STANDARDS WHILE PARTICIPATING IN A SCHOLARSHIP PROGRAM. X X X X X 0 0 0 0 0 0 0 0 0 GEARY K MILLIKEN PRESIDENT/CEO (RET. JULY 2019) 343239 0 0 0 0 0 13820 0 14550 0 371609 0 0 0 STEVE POWELL VP FINANCE 184978 0 0 0 0 0 7489 0 3250 0 195717 0 0 0 SUSAN ARCADIA VP OPERATIONS 177280 0 0 0 0 0 6920 0 8367 0 192567 0 0 0 JOHN HENRY EXECUTIVE DIRECTOR 145768 0 0 0 0 0 6045 0 2488 0 154301 0 0 0 A THE MAYOR AND COMMON COUNCIL OF WESTMINSTER 526000811 960735AH1 2014-07-09 44810000 CURRENT REFUNDING OF PRIOR YEAR BOND ISSUE AND CAPITAL IMPROVEMENTS 0 0 0 B THE MAYOR AND COMMON COUNCIL OF WESTMINSTER 526000811 960735AJ7 2014-07-09 4135000 CURRENT REFUNDING 0 0 0 A 2169735 45023094 2989091 898973 2931654 34235262 2017 1 0 1 1 B 200265 4734908 275891 94698 4375990 2017 1 0 1 1 A 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 0 B 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 0 A 0 1 0 0 0 0 1 NATAXIS FUNDING CORPORATION 3.300000000000 1 0 1 B 0 1 0 0 0 0 1 NATAXIS FUNDING CORPORATION 3.300000000000 1 0 1 A 1 B 1 PART I, COLUMN E: THE ISSUE PRICE REPORTED DOES NOT AGREE TO THE AMOUNTS LISTED ON PART II, LINE 3 DUE TO ORIGINAL ISSUE BOND PREMIUM. PART III, LINE 9: THE FINANCE DEPARTMENT IS IN THE PROCESS OF ESTABLISHING A WRITTEN PROCEDURE FOR POTENTIALLY NONQUALIFYING BOND ISSUES. POST-BOND ISSUANCE TRANSACTIONS ARE CAREFULLY MONITORED AND THE FINANCE DEPARTMENT BELIEVES IT IS IN FULL COMPLIANCE WITH ALL REGULATIONS. ALL PROCEDURES WILL BE DOCUMENTED AS WRITTEN POLICY FOR THE CURRENT AND FUTURE ISSUANCES. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE, COMPOSED OF THE FOUR BOARD OFFICERS, CAN ACT FOR THE BOARD ON ROUTINE BUSINESS BETWEEN MEETINGS AND IN EMERGENCIES. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION OUTSOURCES MANAGEMENT OF FACILITIES AND FOOD SERVICE. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS OF THE ORGANIZATION WERE AMENDED DURING THE YEAR TO NAME LUTHERAN SOCIAL MINISTRIES OF MARYLAND AS THE ORGANIZATION'S SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 6 THE CONGREGATIONS OF THE WESTMINSTER CONFERENCE OF THE DELAWARE-MARYLAND SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA (THE "ELCA") CONSTITUTE THE ORIGINAL MEMBERS. CURRENT MEMBER CONGREGATIONS ARE NOTED IN THE BYLAWS. ANY OTHER DULY ORGANIZED LUTHERAN CONGREGATION OF THE DELAWARE-MARYLAND SYNOD OF THE ELCA ("SYNOD") OR ITS SUCCESSOR MAY BECOME A MEMBER CONGREGATION UPON APPROVAL BY THE CORPORATION. ANY CONGREGATION THAT IS NO LONGER AFFILIATED WITH THE SYNOD WILL IMMEDIATELY CEASE TO BE A MEMBER CONGREGATION. FORM 990, PART VI, SECTION A, LINE 7A THE TRUSTEES SHALL BE APPOINTED BY THE PARENT, LUTHERAN SOCIAL MINISTRIES OF MARYLAND. FORM 990, PART VI, SECTION A, LINE 7B THE CORPORATE CONGREGATIONS' APPROVAL ARE REQUIRED TO ELECT THE BOARD AND APPROVE THE INDEPENDENT AUDIT FIRM. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY BOTH THE PRESIDENT/CEO AND THE VP OF FINANCE. ONCE THE REVIEW HAS BEEN COMPLETED, THE 990 IS GIVEN TO THE ENTIRE BOARD AND REVIEWED AT A REGULARLY SCHEDULED BOARD MEETING PRIOR TO THE RETURN BEING FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CARROLL LUTHERAN VILLAGE (CLV), AS THE WHOLLY OWNED SUBSIDIARY OF LUTHERAN SOCIAL MINISTRIES OF MARYLAND (LSMMD), FOLLOWS LUTHERAN SOCIAL MINISTRIES OF MARYLAND'S ESTABLISHED POLICY AND STANDARDS REGARDING CODE OF CONDUCT AND CONFLICTS OF INTEREST TO ASSURE THAT THE VILLAGE'S BUSINESS IS CONDUCTED IN A FAIR AND INDEPENDENT MANNER. THE POLICY APPLIES TO OFFICERS, DIRECTORS, BOARD COMMITTEE MEMBERS AND EMPLOYEES OF CLV, EACH OF WHOM IS CONSIDERED AN INTERESTED PERSON. ALL MEMBERS OF THE BOARD OF TRUSTEES ARE REQUIRED TO SIGN A STATEMENT ACKNOWLEDGING THE CODE OF CONDUCT, WHICH INCLUDES A CONFLICT OF INTEREST STATEMENT AND A COMMITMENT TO COMPLIANCE UPON INITIAL SERVICE AND ANNUALLY THEREAFTER. ALL EMPLOYEES ARE REQUIRED TO ATTEND MANDATORY TRAINING ON COMPLIANCE AND THE CODE OF INTEGRITY. THE POLICY CLEARLY STATES THAT AN INTERESTED PERSON MAY HAVE A CONFLICT WHEN THAT PERSON, OR AN IMMEDIATE FAMILY MEMBER, IS OR HAS A FINANCIAL INTEREST IN AN ENTITY THAT CONDUCTS BUSINESS WITH CLV. IT IS THE RESPONSIBILITY OF ANY INTERESTED PERSON WHO HAS A CONFLICT OF INTEREST TO DISCLOSE IT IN ACCORDANCE WITH THE CODE OF INTEGRITY. THE PRESIDENT/CEO REVIEWS DISCLOSURES OF CONFLICTS OF INTEREST TO DETERMINE IF A CONFLICT EXISTS. IF AN INTERESTED PERSON FAILS TO DISCLOSE A CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY AND/OR CORRECTION ACTION WILL BE TAKEN. IF PROPERLY DISCLOSED, THE INTERESTED PERSON WILL RECUSE HIMSELF OR HERSELF FROM ANY DECISIONS INVOLVING THE CONFLICT. CARROLL LUTHERAN VILLAGE CONTRACTED WITH FRIENDS SERVICES ALLIANCE COMPLIANCE PROGRAM IN 2013 TO ASSIST WITH THE ORGANIZATION'S ONGOING COMPLIANCE EFFORTS. THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE BOARD AND IS INCLUDED AS PART OF ALL AGREEMENTS AND/OR CONTRACTS. FURTHER, A TRI-FOLD PAMPHLET WITH AN OVERVIEW OF CLV'S CODE OF INTEGRITY IS PROVIDED TO ALL VENDORS WITH WHOM CLV HAS AN AGREEMENT OR CONTRACTUAL RELATIONSHIP. THE PAMPHLET ALSO OUTLINES THE CONFLICT OF INTEREST POLICY AND HOW VENDORS MAY REQUEST A FULL COPY. THE CODE OF INTEGRITY IS POSTED PUBLICLY ON THE CLV WEB SITE WWW.CLVILLAGE.ORG. FORM 990, PART VI, SECTION B, LINE 15 CARROLL LUTHERAN VILLAGE FOLLOWS THE PRACTICE OF ITS PARENT COMPANY, LUTHERAN SOCIAL MINISTRIES OF MARYLAND, IN WHICH THE BOARD EXECUTIVE COMMITTEE, INCLUDING THE BOARD CHAIRPERSON, PARTICIPATES AS A COMPENSATION COMMITTEE WITH THE SUPPORT OF THE VP OF HUMAN RESOURCES. THE COMMITTEE USES A VARIETY OF SURVEYS AND COMPENSATION CONSULTANTS TO DETERMINE A RECOMMENDED COMPENSATION AMOUNT FOR THE PRESIDENT/CEO WHICH IS WITHIN FAIR MARKET RANGE FOR THE INDUSTRY. THE FULL BOARD REVIEWS AND APPROVES THE COMPENSATION OF THE PRESIDENT/CEO. DISCUSSIONS ARE DOCUMENTED AT COMMITTEE AND BOARD LEVELS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS, FORM 990, AND OTHER OPERATING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. CERTAIN GOVERNING DOCUMENTS AND POLICIES ARE CONSIDERED PROPRIETARY AND ARE NOT GENERALLY DISCLOSED. THE ORGANIZATION IS IN FULL COMPLIANCE WITH ALL REGULATIONS CONCERNING DISCLOSURE AT THE FEDERAL, STATE AND LOCAL LEVELS. FORM 990, PART XI, LINE 9: TRANSFER TO AFFILIATES -175,000. LUTHERAN VILLAGE AT MILLERS GRANT 300 ST LUKE CIRCLE WESTMINSTER MD 21158 320154392 RETIREMENT VILLAGE MD 501(C)(3) LINE 10 LUTHERAN SOCIAL MINISTRIES OF MARYLAND INC 0 LUTHERAN SOCIAL MINISTRIES OF MARYLAND INC 300 ST LUKE CIRCLE WESTMINSTER MD 21158 832095898 PROVIDE STRATEGIC DIRECTION, OPERATIONAL OVERSIGHT AND PLANNING MD 501(C)(3) LINE 12C, III-FI N/A 0 CLV CATERING INC 300 ST LUKE CIRCLE WESTMINSTER MD 21158 753195092 CATERING MD N/A C -6204 86000 0.90000 0 0 0 0 1 0 0 0 0 0 0 0 1 1 1 1 1 1 0 0 CLV CATERING D 140752 COST