LIBERTY LUTHERAN HOUSING DEVELOPMENT CORPORATION: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- LIBERTY LUTHERAN HOUSING DEVELOPMENT CORPORATION (EIN 22-3876595)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2020-07-01
- IRS object ID
- 202001839349301520
- Schema version
- 2018v3.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-07-01T13:05:37-05:00 | ReturnTs |
| Tax Period End | 2019-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 232896692 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BBD LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1835 MARKET STREET 3RD FLOOR | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 223876595 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIBERTY LUTHERAN HOUSING DEVELOPMENT | BusinessNameLine1Txt |
| Business Name Line2 | CORPORATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIBE | BusinessNameControlTxt |
| Phone | 8142381949 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 260 LIONS HILL ROAD | AddressLine1Txt |
| City | STATE COLLEGE | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 16803 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN M BARNUM | PersonNm |
| Person Title | CFO/SENIOR VICE PRESIDENT | PersonTitleTxt |
| Phone | 8142381949 | PhoneNum |
| Signature | 2020-07-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JENNIFER SOLOT | PreparerPersonNm |
| PTIN | P00749373 | PTIN |
| Phone | 2155677770 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 50.203.243.162 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-07-01 | IPDt |
| IP Tm | 14:04:33 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 77CA6B56B756E7D447116D987DC2386506D64E33 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | BD9A5248FD892EED72309E8CBFD61EFE5C549072 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE VILLAGE AT PENN STATE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LUANNE FISHER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7002 BUTLER PIKE | AddressLine1Txt |
| City | AMBLER | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19002 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $13,792,783 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Group Exemption | 9386 | GroupExemptionNum |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.VILLAGEATPENNSTATE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2002 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | THE VILLAGE AT PENN STATE SUPPORTS A VIBRANT LIFESTYLE AS A PREMIER RETIREMENT COMMUNITY WITH A PENN STATE UNIVERSITY RELATIONSHIP. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 191 | TotalEmployeeCnt |
| Total Volunteers | 76 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,403 | PYContributionsGrantsAmt |
| CY Contributions Grants | $26,461 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $12,827,804 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $13,494,711 | CYProgramServiceRevenueAmt |
| PY Investment Income | $58,598 | PYInvestmentIncomeAmt |
| CY Investment Income | $188,132 | CYInvestmentIncomeAmt |
| PY Other Revenue | $68,643 | PYOtherRevenueAmt |
| CY Other Revenue | $83,479 | CYOtherRevenueAmt |
| PY Total Revenue | $12,958,448 | PYTotalRevenueAmt |
| CY Total Revenue | $13,792,783 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,870,515 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,985,553 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $87,500 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,837,137 | PYOtherExpensesAmt |
| CY Other Expenses | $7,926,932 | CYOtherExpensesAmt |
| PY Total Expenses | $12,707,652 | PYTotalExpensesAmt |
| CY Total Expenses | $12,912,485 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $250,796 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $880,298 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $53,638,904 | TotalAssetsBOYAmt |
| Total Assets EOY | $60,673,642 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $53,435,886 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $59,000,724 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $203,018 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,672,918 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE VILLAGE AT PENN STATE SUPPORTS A VIBRANT LIFESTYLE AS A PREMIER RETIREMENT COMMUNITY WITH A PENN STATE UNIVERSITY RELATIONSHIP. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $10,660,611 | ExpenseAmt |
| Revenue | $13,558,753 | RevenueAmt |
| Desc | LIBERTY LUTHERAN HOUSING DEVELOPMENT CORPORATION, D/B/A THE VILLAGE AT PENN STATE, IS A NONPROFIT 501(C)(3) SENIOR LIVING COMMUNITY LOCATED IN STATE COLLEGE, PENNSYLVANIA THAT PROVIDES LIVING OPTIONS AND WELLNESS AMENITIES INCLUDING INDEPENDENT LIVING, PERSONAL CARE, SHORT-TERM REHABILITATION, AND LONG-TERM SKILLED NURSING CARE. THE VILLAGE AT PENN STATE'S CONNECTION TO PENNSYLVANIA STATE UNIVERSITY AND ITS PROXIMITY TO CAMPUS FOSTERS A VIBRANT AND ACTIVE LIFESTYLE FOR RESIDENTS. | Desc |
| Total Program Service Expenses | $10,660,611 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 25 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 191 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN M BARNUM CFOSENIOR VICE PRE | PersonNm |
| Phone | 2674647700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7002 BUTLER PIKE | AddressLine1Txt |
| City | AMBLER | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19002 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt |
|---|---|---|---|---|---|---|---|
| BEVERLY COLLER | |||||||
| CHAIRPERSON | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| NEVIN MANN | |||||||
| VICE CHAIR | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | 4.50 |
| STEVE LYNN | |||||||
| SECRETARY | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JOHN RHODES | |||||||
| TREASURER | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BEVERLY BORTZ | |||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | 4.50 | |
| JOHN HECK | |||||||
| CHAIRMAN EMERITUS | 0.50 | Yes (X) | $0 | $0 | $0 | 4.50 | |
| FRANK ROTH | |||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | 0.50 | |
| NANCY WILLIAMS | |||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| SALLY WILLIAMS | |||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| NANCY SILVIS | |||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| MARTY SLIWINSKI | |||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| KURT KISSINGER | |||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| CHICK KING | |||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| JIM CAMPBELL | |||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| LUANNE FISHER | |||||||
| CEO/PRESIDENT | 0.50 | Yes (X) | Yes (X) | $0 | $429,670 | $53,159 | 41.50 |
| JOHN BARNUM | |||||||
| SENIOR VP/CFO | 0.50 | Yes (X) | $0 | $229,327 | $36,654 | 41.50 | |
| JOAN MYERS | |||||||
| SENIOR VP/COO | 0.50 | Yes (X) | $0 | $214,866 | $52,145 | 41.50 | |
| ELLEN CORBIN | |||||||
| EXECUTIVE DIRECTOR | 37.50 | Yes (X) | $117,032 | $0 | $5,108 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $117,032 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $873,863 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $147,066 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| WARFEL CONSTRUCTION COMPANY | |||||
| 1110 ENTERPRISE ROAD | EAST PETERSBURG | PA | 17520 | CONSTRUCTION | $4,616,855 |
| GENESIS ELDERCARE REHAB SERVICES | |||||
| PO BOX 821232 | PHILADELPHIA | PA | 19182 | THERAPY | $425,544 |
| ARNOLD PALMER DESIGN COMPANY INC | |||||
| 9000 BAY HILL BOULEVARD | ORLANDO | FL | 32819 | GOLF COURSE DESIGN CONSULTING | $144,758 |
| XGRASS | |||||
| 280 BORING DRIVE | DALTON | GA | 30721 | GROUNDS CONSULTANT - GOLF COURSE | $137,056 |
| BLUESPIRE MARKETING | |||||
| 7650 EDINBOROUGH WAY 425 | MINNEAPOLIS | MN | 55435 | MARKETING | $120,718 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $26,461 | AllOtherContributionsAmt |
| Total Contributions | $26,461 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RESIDENTIAL FACILITY SERVICE CHAR | 623000 | $7,609,921 | $7,609,921 |
| AMORTIZATION OF DEFERRED ENTRANCE | 623000 | $2,652,947 | $2,652,947 |
| MEDICAL CARE FACILITY SERVICE CHA | 623000 | $2,485,594 | $2,485,594 |
| PERSONAL CARE FACILITY SERVICE CH | 623000 | $519,750 | $519,750 |
| HOME CARE | 623000 | $226,499 | $226,499 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $13,494,711 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $186,532 | TotalRevenueColumnAmt |
| Exclusion | $186,532 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $15,638 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $15,638 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,638 | TotalRevenueColumnAmt |
| Exclusion | $15,638 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,600 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,600 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,600 | TotalRevenueColumnAmt |
| Exclusion | $1,600 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,187 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,187 | TotalRevenueColumnAmt |
| Exclusion | $1,187 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| OTHER REVENUE - MEALS | 623000 | $64,042 | $64,042 | |
| OTHER REVENUE | 623000 | $2,612 | $2,612 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $66,654 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,792,783 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,558,753 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $207,569 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $127,364 | TotalAmt |
| Program Services | $123,580 | ProgramServicesAmt |
| Management And General | $3,784 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,781,888 | TotalAmt |
| Program Services | $3,669,530 | ProgramServicesAmt |
| Management And General | $112,358 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,856 | TotalAmt |
| Program Services | $18,856 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $707,044 | TotalAmt |
| Program Services | $659,556 | ProgramServicesAmt |
| Management And General | $47,488 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $350,401 | TotalAmt |
| Program Services | $340,676 | ProgramServicesAmt |
| Management And General | $9,725 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $664,571 | TotalAmt |
| Management And General | $577,071 | ManagementAndGeneralAmt |
| Fundraising | $87,500 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,364,579 | TotalAmt |
| Program Services | $320,029 | ProgramServicesAmt |
| Management And General | $1,044,550 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $281,851 | TotalAmt |
| Management And General | $281,851 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $687,786 | TotalAmt |
| Program Services | $687,786 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $566,768 | TotalAmt |
| Program Services | $566,768 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,049,240 | TotalAmt |
| Program Services | $2,049,240 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,906 | TotalAmt |
| Program Services | $100,486 | ProgramServicesAmt |
| Management And General | $16,420 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOOD | $616,022 | $616,022 | |
| THERAPY SERVICES | $538,606 | $538,606 | |
| PROPERTY TAX | $418,159 | $418,159 | |
| SUPPLIES/OTHER | $297,523 | $226,396 | $71,127 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $324,921 | TotalAmt |
| Program Services | $324,921 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,912,485 | TotalAmt |
| Program Services | $10,660,611 | ProgramServicesAmt |
| Management And General | $2,164,374 | ManagementAndGeneralAmt |
| Fundraising | $87,500 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,910,121 | BOYAmt |
| EOY | $3,995,595 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,756,477 | BOYAmt |
| EOY | $2,496,778 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,686 | BOYAmt |
| EOY | $52,476 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $231,270 | BOYAmt |
| EOY | $240,362 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $59,042,499 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $11,769,892 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,083,750 | BOYAmt |
| EOY | $47,272,607 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,609,600 | BOYAmt |
| EOY | $6,615,824 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,638,904 | BOYAmt |
| EOY | $60,673,642 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,305,431 | BOYAmt |
| EOY | $2,101,017 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,417,963 | BOYAmt |
| EOY | $17,172,888 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $854,900 | BOYAmt |
| EOY | $283,600 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,028,503 | BOYAmt |
| EOY | $21,576,289 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,829,089 | BOYAmt |
| EOY | $17,866,930 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,435,886 | BOYAmt |
| EOY | $59,000,724 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$967,906 | BOYAmt |
| EOY | $1,347,119 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,170,924 | BOYAmt |
| EOY | $325,799 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $203,018 | BOYAmt |
| EOY | $1,672,918 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,638,904 | BOYAmt |
| EOY | $60,673,642 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $880,298 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $589,602 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Church | Yes (X) | ChurchInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $47,896,327 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,940,477 | DepreciationAmt |
| Book Value | $36,955,850 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,602,033 | OtherCostOrOtherBasisAmt |
| Depreciation | $829,415 | DepreciationAmt |
| Book Value | $772,618 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,544,139 | OtherCostOrOtherBasisAmt |
| Book Value | $9,544,139 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $47,272,607 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| INTEREST IN NET ASSETS OF FOUNDATION | $325,799 |
| DUE FROM AFFILIATES | $6,290,025 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $6,615,824 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO AFFILIATES | $8,245,776 |
| REFUNDABLE ENTRANCE FEES | $9,621,154 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $17,866,930 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $14,411,150 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $618,367 | OtherRevenueAmt |
| Revenue Not Reported | $618,367 | RevenueNotReportedAmt |
| Revenue Subtotal | $13,792,783 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,792,783 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $12,941,250 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $28,765 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $28,765 | ExpensesNotReportedAmt |
| Expenses Subtotal | $12,912,485 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,912,485 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | DEPOSITS FROM PROSPECTIVE RESIDENTS CONSIST OF ENTRANCE FEE DEPOSITS. ENTRANCE FEE DEPOSITS ARE RECEIVED FROM PROSPECTIVE RESIDENTS WHO INTEND TO MOVE INTO A UNIT. ENTRANCE FEE DEPOSITS GENERALLY REPRESENT 10% OF THE TOTAL ENTRANCE FEE FOR THE UNIT SELECTED. THE DEPOSIT FUNDS ARE APPLIED AGAINST THE TOTAL ENTRANCE FEE UPON OCCUPANCY. |
| PART X, LINE 2: | THE VILLAGE QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE VILLAGE IS ALSO EXEMPT FROM STATE INCOME TAX. THE VILLAGE FOLLOWS THE PROVISIONS OF THE INCOME TAX ACCOUNTING STANDARDS REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE APPLICATION OF THESE PROVISIONS HAS NO IMPACT ON THE VILLAGE'S FINANCIAL STATEMENTS. THE VILLAGE'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 118,367. CHANGE IN OBLIGATION TO PROVIDE FUTURE SERVICES 500,000. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | BAD DEBT EXPENSES 28,765. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LUANNE FISHER | ||||||||||||||
| CEO/PRESIDENT | $0 | $429,670 | $0 | $0 | $0 | $0 | $0 | $26,250 | $0 | $26,909 | $0 | $482,829 | $0 | $0 |
| JOHN BARNUM | ||||||||||||||
| SENIOR VP/CFO | $0 | $229,327 | $0 | $0 | $0 | $0 | $0 | $26,226 | $0 | $10,428 | $0 | $265,981 | $0 | $0 |
| JOAN MYERS | ||||||||||||||
| SENIOR VP/COO | $0 | $214,866 | $0 | $0 | $0 | $0 | $0 | $25,527 | $0 | $26,618 | $0 | $267,011 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 7 | DISCRETIONARY BONUSES WERE PAID. |
| SCHEDULE J, PART II, COMPENSATION POLICY OF RELATED ORGANIZATION: | ALL TOP MANAGEMENT OFFICIALS AND KEY EMPLOYEES ARE EMPLOYEES OF ITS PARENT ORGANIZATION. THE FOLLOWING POLICIES ARE APPLIED TO THE PARENT AND ITS AFFILIATES: THE EXECUTIVE COMMITTEE APPROVES THE ANNUAL REVIEW AND COMPENSATION OF THE CEO. THE CFO AND COO ARE REVIEWED ANNUALLY BY THE CEO, WHILE THE EXECUTIVE DIRECTORS ARE REVIEWED ANNUALLY BY THE COO, ALL WITH COMPARABLE SALARY SURVEYS. THE CEO REPORTS THE ANNUAL EXECUTIVE REVIEWS TO THE EXECUTIVE COMMITTEE. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | LIBERTY LUTHERAN HOUSING DEVELOPMENT DESIGNATES ITS ADMINISTRATIVE/MANAGEMENT FUNCTIONS TO ITS PARENT AND AFFILATED ORGANIZATION (BOTH NOT-FOR-PROFIT CORPORATIONS) UNDER THE AFFILIATE AGREEMENT DATED MAY 7, 2012. IN ACCORDANCE WITH THE ANNOUNCEMENT 2001-33, THE TOTAL FEES INCURRED FOR THESE SERVICES DURING THE REPORTING YEAR WERE AS FOLLOWS: A)$577,071 TO ITS PARENT ORGANIZATION AND REPORTED ON FORM 990, PAGE 10, PART IX, LINE 11A, COLUMN C AND B) $87,500 TO ITS AFFILIATED ORGANIZATION AND REPORTED ON FORM 990, PAGE 10, PART IX, LINE 11A, COLUMN D. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE CORPORATION SHALL HAVE ONE MEMBER. THE SOLE MEMBER SHALL BE LIBERTY LUTHERAN SERVICES. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE APPROVAL OF THE MEMBER SHALL BE REQUIRED FOR ANY OF THE FOLLOWING ACTIONS BY THE CORPORATION: ANY MERGER, DISSOLUTION, OR LIQUIDATION OF THE CORPORATION; ANY AMENDMENTS TO THE ARTICLES OF INCORPORATION OR BYLAWS OF THE CORPORATION; THE SALE, PLEDGE, LEASE (BUT ONLY A LEASE FROM THE CORPORATION OF SUBSTANTIALLY ALL OF THE CORPORATION'S REAL PROPERTY), OR OTHER TRANSFER OF THE ASSETS OF THE CORPORATION OTHER THAN TRANSACTION OCCURRING IN THE ORDINARY COURSE OF BUSINESS; THE ADOPTION OF THE CORPORATION'S ANNUAL CAPITAL AND OPERATING BUDGETS; THE ISSUANCE OR ASSUMPTION OF ANY INDEBTEDNESS IN EXCESS OF FIFTY THOUSAND DOLLARS ($50,000) BY THE CORPORATION; THE EXECUTION OF ANY CONTRACT PROVIDING FOR THE MANAGEMENT OF THE CORPORATION; AND ANY MATERIAL CHANGE TO THE BUSINESS OR PROGRAMS OF THE CORPORATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | NO REVIEW WILL BE CONDUCTED BY THE GOVERNING BOARD IN ADVANCE OF FILING THE FORM 990. ALL 990'S ARE MADE AVAILABLE TO THE BOARD AFTER FILING. HOWEVER, THE FINAL FORM 990 IS REVIEWED IN DETAIL FOR ACCURACY AND SIGNED BY THE CHIEF FINANCIAL OFFICER OF LIBERTY LUTHERAN SERVICES (PARENT ORGANIZATION). |
| FORM 990, PART VI, SECTION B, LINE 12C | EVERY YEAR THE CONFLICT OF INTEREST POLICY IS REVIEWED WITH THE BOARD AND SENIOR LEVEL STAFF. THEY ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE. THE CORPORATE COMPLIANCE OFFICER REVIEWS ALL POTENTIAL STAFF CONFLICTS. THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS ALL BOARD CONFLICTS. WHEN A CONFLICT OF INTEREST ARISES, THE BOARD SHALL PERMIT THE INTERESTED PERSON TO MAKE A PRESENTATION AT THE BOARD MEETING AND AFTER THE PRESENTATION, THE INTERESTED PERSON LEAVES AND THE BOARD VOTES ON AN ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST. IF APPROPRIATE, A NON-INTERESTED PERSON OR COMMITTEE INVESTIGATES ALTERNATIVES TO THE PROPOSED ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD WILL DETERMINE IF A MORE ADVANTAGEOUS ARRANGEMENT WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS ARRANGEMENT IS NOT ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD WILL DETERMINE BY MAJORITY VOTE THAT THE ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST AND FOR ITS BENEFIT, AND/OR IF IT IS REASONABLE AND FAIR TO THE CORPORATION. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE EXECUTIVE COMMITTEE APPROVES THE ANNUAL REVIEW AND COMPENSATION OF THE CEO. THE CFO, COO EXECUTIVE DIRECTORS, AND OTHER KEY EMPLOYEES ARE REVIEWED ANNUALLY BY THE CEO, WITH COMPARABLE SALARY SURVEYS. |
| 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 IX, LINE 11G | OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 320,029. MANAGEMENT AND GENERAL EXPENSES 1,044,550. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,364,579. |
| FORM 990, PART XI, LINE 9: | CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 118,367. CHANGE IN OBLIGATION TO PROVIDE FUTURE SERVICES 500,000. BAD DEBT EXPENSE -28,765. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (9 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| LIBERTY LUTHERAN SERVICES | |||||||||||
| 7002 BUTLER PIKE | AMBLER | PA | 19002 | 233059658 | TO PROVIDE TAX EXEMPT SUBSIDIARIES WITH MANAGEMENT & ADMINISTRATIVE SERVICES | PA | 501(C)(3) | LINE 1 | N/A | 0 | |
| LIBERTY LUTHERAN FOUNDATION | |||||||||||
| 7002 BUTLER PIKE | AMBLER | PA | 19002 | 232665839 | TO IMPLEMENT AND ADMINISTER FUNDRAISING ACTIVITY FOR AFFILIATES | PA | 501(C)(3) | LINE 12A, I | Yes (1) | LIBERTY LUTHERAN SERVICES | |
| LUTHERAN CHILDREN & FAMILY SERVICES OF EASTERN PENNSYLVANIA | |||||||||||
| 7002 BUTLER PIKE | AMBLER | PA | 19002 | 231696007 | TO PROVIDE SERVICES TO SENIORS THROUGH PROGRAMS | PA | 501(C)(3) | LINE 7 | Yes (1) | LIBERTY LUTHERAN SERVICES | |
| MARY J DREXEL HOME | |||||||||||
| 238 BELMONT AVENUE | BALA CYNWYD | PA | 19004 | 230536370 | ASST. LIVING, TO PROVIDE HOUSING, ASST. LIVING & OTHER RELATED SERVICES | PA | 501(C)(3) | LINE 1 | Yes (1) | LIBERTY LUTHERAN SERVICES | |
| ARTMAN LUTHERAN HOME | |||||||||||
| 250 N BETHLEHEM PIKE | AMBLER | PA | 19002 | 231401548 | CCRC, PROVIDING NURSING & OTHER RELATED SERVICES TO SENIORS | PA | 501(C)(3) | LINE 1 | Yes (1) | LIBERTY LUTHERAN SERVICES | |
| LUTHERAN CONGREGATIONAL SERVICES | |||||||||||
| 7002 BUTLER PIKE | AMBLER | PA | 19002 | 231894019 | TO PROVIDE DISASTER RESPONSE AND COMMUNITY OUTREACH | PA | 501(C)(3) | LINE 7 | Yes (1) | LIBERTY LUTHERAN SERVICES | |
| LIBERTY VILLAGE | |||||||||||
| 7002 BUTLER PIKE | AMBLER | PA | 19002 | 472776767 | CCRC, PROVIDING NURSING & OTHER RELATED SERVICES TO SENIORS | PA | 501(C)(3) | LINE 1 | Yes (1) | LIBERTY LUTHERAN SERVICES | |
| PAUL'S RUN | |||||||||||
| 9896 BUSTLETON AVENUE | PHILADELPHIA | PA | 19115 | 232053395 | CCRC, PROVIDE HOUSING, NURSING & OTHER RELATED SERVICES TO SENIORS | PA | 501(C)(3) | LINE 1 | Yes (1) | LIBERTY LUTHERAN SERVICES | |
| LIBERTY COMMUNITY SERVICES | |||||||||||
| 7002 BUTLER PIKE | AMBLER | PA | 19002 | 203630505 | TO PROVIDE VARIOUS SERVICES TO SENIORS IN THEIR HOMES | PA | 501(C)(3) | LINE 1 | Yes (1) | LIBERTY LUTHERAN SERVICES | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |