2016-05-16T10:02:26-05:00 2015-06-30 410746749 CLIFTONLARSONALLEN LLP 610 W GERMANTOWN PIKE STE 400 PLYMOUTH MEETING PA 19462 990 2014-07-01 223876595 LIBERTY LUTHERAN HOUSING DEVELOPMENT CORPORATION LIBE 8142381949 260 LIONS HILL ROAD STATE COLLEGE PA 16803 JOHN M BARNUM CFO 8142381949 2016-05-13 1 JAMES D WATSON P01450300 2156433900 2014 2016-08-17 19:52:53Z THE VILLAGE AT PENN STATE JOHN M BARNUM 7002 BUTLER PIKE AMBLER PA 19002 9605883 0 9386 X WWW.VILLAGEATPENNSTATE.ORG X 2002 PA TO PROVIDE HOUSING, HEALTHCARE, AND OTHER RELATED SERVICES TO RESIDENTS IN A CONTINUING CARE RETIREMENT COMMUNITY. 11 11 190 16 0 0 16474 120395 8679081 9380424 5493 1659 123526 103405 8824574 9605883 0 0 0 0 4068748 3915413 0 0 75000 5827946 6561833 9896694 10477246 -1072120 -871363 42856804 44106627 45225822 46835232 -2369018 -2728605 TO PROVIDE HOUSING, HEALTHCARE, AND OTHER RELATED SERVICES TO RESIDENTS IN A CONTINUING CARE RETIREMENT COMMUNITY. 0 0 6859633 9380424 LIBERTY LUTHERAN HOUSING DEVELOPMENT CORPORATION IS A NONPROFIT 501(C)(3) ORGANIZATION THAT OPERATES A CONTINUING CARE RETIREMENT COMMUNITY PROVIDING PERSONAL CARE, NURSING AND OTHER RELATED SERVICES TO SENIORS IN A FACILITY THAT INCLUDES 150 INDEPENDENT LIVING UNITS, 9 PERSONAL CARE BEDS AND 27 SKILLED CARE BEDS. 6859633 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 16 0 1 190 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 0 1 1 1 0 0 0 1 1 1 1 1 0 0 0 PA X JOHN M BARNUM 2674647700 7002 BUTLER PIKE AMBLER PA 19002 BEVERLY BORTZ BOARD MEMBER 0.50 0.50 X 0 0 0 BEVERLY COLLER CHAIRMAN 0.50 0.50 X X 0 0 0 STEVE BROWN BOARD MEMBER 0.50 0.50 X 0 0 0 JOHN HECK BOARD MEMBER 0.50 0.50 X 0 0 0 NEVIN MANN VICE CHAIRMAN 0.50 0.50 X 0 0 0 FRANK ROTH BOARD MEMBER 0.50 0.50 X 0 0 0 STEVE LYNN SECRETARY 0.50 0.50 X 0 0 0 CHICK KING BOARD MEMBER 0.50 0.50 X 0 0 0 JOHN RHODES TREASURER 0.50 0.50 X 0 0 0 MARTY SLIWINSKI BOARD MEMBER 0.50 0.50 X 0 0 0 SALLY WILLIAMS BOARD MEMBER 0.50 0.50 X 0 0 0 LUANNE FISHER PRESIDENT (NON-VOTING) 0.50 37.50 X 0 370338 43725 JOHN BARNUM CFO/ SENIOR VICE PRESIDENT 0.50 37.50 X 0 247490 17338 JOAN MYERS SENIOR VICE PRESIDENT/CHIEF OPERATING OFFICER 0.50 37.50 X 0 189525 30553 ELLEN CORBIN EXECUTIVE DIRECTOR 37.50 0.50 X 0 110692 4547 0 918045 96163 0 0 1 0 MARTINO & BINZER 270 FARMINGTON AVENUE FARMINGTON CT 06032 PUBLIC RELATIONS/MARKETING 340288 RLPS ARCHITECTS 250 VALLEYBROOK DRIVE LANCASTER PA 17601 ARCHITECTURAL 228575 GENESIS ELDERCARE REHAB SERVICES PO BOX 821232 PHILADELPHIA PA 19182 THERAPY 147845 NORTHEAST PROTECTION PARTNERS 4231 WEST LINCOLN HIGHWAY PARKESBURG PA 19365 SECURITY 102262 4 120395 120395 RESIDENTIAL FACILITY S 623000 6139667 6139667 NURSING FACILITY SERVI 623000 1481545 1481545 AMORTIZATION OF DEFERR 623000 1413851 1413851 PERSONAL CARE FACILITY 623000 345361 345361 9380424 1659 1659 OTHER REVENUE 623000 103405 103405 103405 9605883 9380424 0 105064 3033671 2960519 73152 77408 112733 -35325 583259 547333 35926 221075 215373 5702 1051755 976755 75000 21420 21420 367979 342530 25449 543337 543228 109 431812 263744 168068 29439 29439 1257420 1225438 31982 2546 2484 62 4390 1355 3035 513166 513166 1559774 1559774 133899 133899 FOOD 476824 476824 MEDICAL SUPPLIES 97726 97726 NURSING HOME ASSESSMENT 70346 70346 10477246 6859633 3542613 75000 2918565 2896741 864311 1647929 40426 43062 365424 301945 42780646 4229390 38434997 38551256 233081 665694 42856804 44106627 1078736 951760 323392 306200 15149601 15777473 28674093 29799799 45225822 46835232 X -2403488 -3395247 34470 666642 -2369018 -2728605 42856804 44106627 X -871363 511776 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 40132821 3967519 36165302 458207 175055 283152 2189618 86816 2102802 38551256 DUE TO AFFILIATES 5307908 DEFERRED REVENUE 10086651 REFUNDABLE ENTRANCE FEES 11806268 OBLIGATION TO FUTURE SERVICES 2598972 29799799 X 10117660 511778 511778 9605882 0 9605882 10477246 0 10477246 0 10477246 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 ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION FOLLOWS THE PROVISIONS OF THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE APPLICATION OF THESE PROVISIONS HAS NO IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION IS ALSO EXEMPT FROM STATE SALES TAX. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS OR ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 511,778. 0 0 0 0 0 0 0 1 0 LUANNE FISHER PRESIDENT (NON-VOTING) 0 370338 0 0 0 0 0 20400 0 23325 0 414063 0 0 JOHN BARNUM CFO/ SENIOR VICE PRESIDENT 0 222490 0 25000 0 0 0 9900 0 7438 0 264828 0 0 JOAN MYERS SENIOR VICE PRESIDENT/CHIEF OPERATIN 0 184525 0 5000 0 0 0 7581 0 22972 0 220078 0 0 PART I, LINE 7 BONUSES WERE PAID TO KEY MARKETING EMPLOYEES BASED ON THE NUMBER OF RESIDENTS MOVED INTO THE FACILITY AND ON REACHING OCCUPANCY TARGETS FOR EACH LEVEL OF CARE. IN FISCAL YEAR 2015, A TOTAL OF $15,500 WAS PAID TO THESE EMPLOYEES. SCHEDULE J, PART III COMPENSATION POLICY OF RELATED ORGANIZATION: ALL TOP MANAGEMENT OFFICIALS AND KEY EMPLOYEES ARE THE 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 EXECUTIVE DIRECTORS ARE REVIEWED ANNUALLY BY THE CEO, WITH COMPARABLE SALARY SURVEYS. THE LAST COMPARABLE SALARY SURVEY WAS DONE IN 2015. THE CEO REPORTS THE ANNUAL EXECUTIVE SALARY TO THE EXECUTIVE COMMITTEE. 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 11 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. 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 XI, LINE 9: CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 511,776. LIBERTY LUTHERAN SERVICES (PARENT) 7002 BUTLER PIKE AMBLER PA 19002 233059658 TO PROVIDE TAX EXEMPT SUBSIDIARIES WITH MANAGEMENT AND ADMIN. SERVICES PA 501(C)(3) LINE 1 N/A 0 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 LIBERTY LUTHERAN SERVICES 0 LIBERTY LUTHERAN FOUNDATION 7002 BUTLER PIKE AMBLER PA 19002 232665839 TO IMPLEMENT AND ADMINISTER FUNDRAISING ACTIVITIES FOR THE AFFILIATES PA 501(C)(3) LINE 11A, I LIBERTY LUTHERAN SERVICES 0 LUTHERAN CHILDREN AND FAMILY SERVICES OF EASTERN PA 5401 RISING SUN AVENUE PHILADELPHIA PA 19120 231696007 TO PROVIDE SERVICE TO ALL AGES THROUGH A VARIETY OF PROGRAMS PA 501(C)(3) LINE 7 LIBERTY LUTHERAN SERVICES 0 MARY J DREXEL HOME DBA THE HEARTH AT DREXEL 238 BELMONT AVENUE BALA CYNWYD PA 19004 230536370 ASST. LIVING, TO PROVIDE HOUSING, ASST. LIVING, & OTHER RELATED SERVICES PA 501(C)(3) LINE 9 LIBERTY LUTHERAN SERVICES 0 PAUL'S RUN 9896 BUSTLETON AVENUE PHILADELPHIA PA 19115 232053395 CCRC, TO PROVIDE HOUSING, NURSING, AND OTHER SERVICES TO SENIORS PA 501(C)(3) LINE 9 LIBERTY LUTHERAN SERVICES 0 LUTHERAN CONGREGATIONAL SERVICES 1923 HANOVER AVENUE ALLENTOWN PA 18109 231894019 TO PROVIDE DISASTER RESPONSE AND COMMUNITY OUTREACH PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 0 ARTMAN HOME 250 NORTH BETHLEHEM PIKE AMBLER PA 19002 231401548 CCRC, TO PROVIDE HOUSING, NURSING, AND OTHER SERVICES TO SENIORS PA 501(C)(3) LINE 9 LIBERTY LUTHERAN SERVICES 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1