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THE LUTHERAN VILLAGE AT MILLERS GRANT INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
THE LUTHERAN VILLAGE AT MILLERS GRANT INC (EIN 32-0154392)
Tax period
2013-07-01 to 2014-06-30
Filed
2015-04-29
IRS object ID
201521199349300247
Schema version
2013v4.0
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

FieldValueIRS element (for citing)
Return2015-04-29T14:15:18-05:00ReturnTs
Tax Period End2014-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390859910PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BAKER TILLY VIRCHOW KRAUSE LLPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11869 CHARTER LANE STE 301AddressLine1
CityLANCASTERCity
StatePAState
ZIP Code17601ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN320154392EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LUTHERAN VILLAGE AT MILLER'S GRANTBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlLUTHBusinessNameControlTxt
Phone4108480090PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 ST LUKE CIRCLEAddressLine1
CityWESTMINSTERCity
StateMDState
ZIP Code21158ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGEARY K MILLIKENPersonNm
Person TitlePRESIDENT/CEOPersonTitleTxt
Phone4108480090PhoneNum
Signature2015-04-29SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHAEL S FREYPreparerPersonNm
PTINP00327329PTIN
Phone7173935696PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGEARY K MILLIKENPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 ST LUKE CIRCLEAddressLine1
CityWESTMINSTERCity
StateMDState
ZIP Code21158ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$31,000GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CARROLLLUTHERANVILLAGE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2005FormationYr
Legal Domicile StateMDLegalDomicileStateCd
Activity Or MissionRESIDENTIAL SERVICES PROVIDED TO THE ELDERLY - THIS RETIREMENT COMMUNITY IS UNDER CONSTRUCTION.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee4TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$17,000PYContributionsGrantsAmt
CY Contributions Grants$31,000CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$17,000PYTotalRevenueAmt
CY Total Revenue$31,000CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$0PYOtherExpensesAmt
CY Other Expenses$0CYOtherExpensesAmt
PY Total Expenses$0PYTotalExpensesAmt
CY Total Expenses$0CYTotalExpensesAmt
PY Revenues Less Expenses$17,000PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$31,000CYRevenuesLessExpensesAmt
Total Assets BOY$32,697,529TotalAssetsBOYAmt
Total Assets EOY$36,860,642TotalAssetsEOYAmt
Total Liabilities BOY$18,960,840TotalLiabilitiesBOYAmt
Total Liabilities EOY$24,352,953TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$13,736,689NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$12,507,689NetAssetsOrFundBalancesEOYAmt
MissionTHE LUTHERAN VILLAGE AT MILLER'S GRANT, A PRIVATE, NONPROFIT, FAITH-BASED CONTINUING CARE RETIREMENT COMMUNITY, EXISTS TO PROVIDE COMPREHENSIVE CARE AND SERVICES PROMOTING WELLNESS AND GRACEFUL LIVING FOR OLDER ADULTS IN A WELCOMING, COMPASSIONATE AND SECURE ENVIRONMENT.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$0ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescTHIS ORGANIZATION IS A RETIREMENT COMMUNITY WHICH IS CURRENTLY UNDER CONSTRUCTION AND A PLANNED PHASED OPENING COMMENCING IN DECEMBER 2015. WHEN FULLY OCCUPIED THE COMMUNITY WILL PROVIDE RESIDENTIAL LIVING WITH 205 APARTMENTS AND 36 HOMES TOTALING 241 INDEPENDENT LIVING UNITS. IN ADDITION THERE WILL BE 32 HIGH CARE BEDS, 20 OF WHICH ARE ASSISTED LIVING AND 12 SKILLED NURSING. THE FACILITY WILL HAVE ADMINISTRATIVE OFFICES, MULTIPLE DINING VENUES, A WELLNESS CENTER, ACTIVITY ROOMS, LOUNGE AND A POOL.Desc
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit CounselingYes (1)CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document10IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee4EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1STEVEN D POWELL - VP OF FINANCEBusinessNameLine1
FieldValueIRS element (for citing)
Phone4108480090PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 ST LUKE CIRCLEAddressLine1
CityWESTMINSTERCity
StateMDState
ZIP Code21158ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
GEARY K MILLIKEN
PRESIDENT/CEO12.0028.00Yes (X)Yes (X)$0$257,803$27,958
ROY CHIAVACCI
BOARD20.0020.00Yes (X)$0$148,712$8,087
ARTHUR S WISNER
TREASURER1.00Yes (X)Yes (X)$0$0$0
EDWARD LEISTER
VICE CHAIR1.00Yes (X)Yes (X)$0$0$0
PAUL L MILLER
CHAIR1.00Yes (X)Yes (X)$0$0$0
FRANK PALULIS
SECRETARY1.00Yes (X)Yes (X)$0$0$0
HERBERT D COSS JR
BOARD1.00Yes (X)$0$0$0
BRUCE ASH
BOARD1.00Yes (X)$0$0$0
JOE HIKEL
BOARD1.00Yes (X)$0$0$0
DARRELL DUGGINS
VP OF FINANCE(RETIRED 2014)12.0028.00Yes (X)$0$147,000$8,609
STEVEN POWELL
VP OF FINANCE12.0028.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$553,515TotReportableCompRltdOrgAmt
Total Other Compensation$44,654TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1REESE LOWER PATRICK & SCOTT LTDBusinessNameLine1

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1250 VALLEYBROOK DRIVEAddressLine1
CityLANCASTERCity
StatePAState
ZIP Code17601ZIPCode
FieldValueIRS element (for citing)
ServicesARCHITECTURAL SVC.ServicesDesc
Compensation$1,052,290CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$31,000AllOtherContributionsAmt
Total Contributions$31,000TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$31,000TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$18,602BOYAmt
EOY$51,066EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$28,873,117LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$0LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$25,982,042BOYAmt
EOY$28,873,117EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$6,688,263BOYAmt
EOY$7,936,459EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$8,622BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$32,697,529BOYAmt
EOY$36,860,642EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$375,501BOYAmt
EOY$177,958EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$6,638,286BOYAmt
EOY$7,896,552EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$8,764,405BOYAmt
EOY$12,747,549EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,182,648BOYAmt
EOY$3,530,894EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$18,960,840BOYAmt
EOY$24,352,953EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$13,719,689BOYAmt
EOY$12,459,689EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$17,000BOYAmt
EOY$48,000EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$13,736,689BOYAmt
EOY$12,507,689EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$32,697,529BOYAmt
EOY$36,860,642EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$31,000ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$1,260,000OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consol And Sep Basis Fincl StmtYes (X)ConsolAndSepBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$17,000CurrentTaxYearMinus1YearAmt
Current Tax Year$31,000CurrentTaxYearAmt
Total$48,000TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$17,000CurrentTaxYearMinus1YearAmt
Current Tax Year$31,000CurrentTaxYearAmt
Total$48,000TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$27,080SubstantialContributorsTotAmt
Public Support Total170$20,920PublicSupportTotal170Amt
Total Support$48,000TotalSupportAmt
Public Support CY1700.43580PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Agent Trustee Etc0AgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabYes (1)InclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$28,873,117OtherCostOrOtherBasisAmt
Book Value$28,873,117BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$28,873,117TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO AFFILIATESDesc
Amt$3,530,894Amt
FieldValueIRS element (for citing)
Total Liability$3,530,894TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt-$1,229,000TotalRevEtcAuditedFinclStmtAmt
Other Revenue-$1,260,000OtherRevenueAmt
Revenue Not Reported-$1,260,000RevenueNotReportedAmt
Revenue Subtotal$31,000RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$31,000TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$0TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$0ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$0TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART IV, LINE 2B:THE LUTHERAN VILLAGE AT MILLER'S GRANT (LVMG) TRANSFERS DEPOSITS, RECEIVED FROM PROSPECTIVE RESIDENTS, TO AN ESCROW AGENT. INTEREST ACCRUES FOR THE BENEFIT OF LVMG; HOWEVER THE FUNDS ARE KEPT IN THE NAME OF THE DEPOSITOR. THE PROSPECTIVE RESIDENT IS ENTITLED TO THE RETURN OF ALL OR PART OF THE DEPOSIT AS DETERMINED BY THE PROVIDER.
PART X, LINE 2:THE VILLAGE FOLLOWS THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WHICH PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE PROVISION ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURE. MANAGEMENT HAS DETERMINED THAT THESE PROVISIONS DO NOT HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE FEDERAL FORM 990, ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDED JUNE 30, 2013, 2012, AND 2011 REMAIN SUBJECT TO EXAMINATION BY THE APPROPRIATE TAXING AUTHORITIES.
PART XI, LINE 2D - OTHER ADJUSTMENTS:IMPAIRMENT OF LAND -1,260,000.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
GEARY K MILLIKEN
PRESIDENT/CEO$0$257,803$0$0$0$0$0$10,312$0$17,646$0$285,761$0$0
ROY CHIAVACCI
BOARD$0$148,712$0$0$0$0$0$5,949$0$2,138$0$156,799$0$0
DARRELL DUGGINS
VP OF FINANCE(RETIRED 2014)$0$147,000$0$0$0$0$0$5,880$0$2,729$0$155,609$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationLUTHERAN VILLAGE AT MILLER'S GRANT RELIES ON THE METHODS USED BY CARROLL LUTHERAN VILLAGE, A RELATED ORGANIZATION, TO ESTABLISH COMPENSATION FOR OFFICERS AND KEY EMPLOYEES. THE METHODS USED ARE AS FOLLOWS: -COMPENSATION COMMITTEE -INDEPENDENT COMPENSATION CONSULTANT -FORM 990 OF OTHER ORGANIZATIONS -COMPENSATION SURVEY OR STUDY -APPROVAL BY THE BOARD OF DIRECTORSExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE SOLE MEMBER OF LUTHERAN VILLAGE AT MILLER'S GRANT IS CARROLL LUTHERAN VILLAGE, A MARYLAND NONSTOCK CORPORATION. SOME LVMG BOARD MEMBERS ARE PARENT BOARD MEMBERS OF CLV OR KEY MANAGEMENT OF CLV.
FORM 990, PART VI, SECTION A, LINE 7ATHE TRUSTEES SHALL BE APPOINTED BY THE MEMBER, CARROLL LUTHERAN VILLAGE; PROVIDED, HOWEVER, THAT GREY ROCK COMMUNITY, INC., A MARYLAND NONSTOCK CORPORATION, SHALL BE ENTITLED TO NOMINATE 4 INDIVIDUALS TO SERVE AS TRUSTEES AND THE MEMBER SHALL APPOINT SUCH INDIVIDUALS NOMINATED BY GREY ROCK AS TRUSTEES.
FORM 990, PART VI, SECTION B, LINE 11THE FORM 990 IS FIRST REVIEWED BY BOTH THE PRESIDENT/CEO AND VP OF FINANCE. ONCE THEIR REVIEW HAS BEEN COMPLETED THE 990 IS GIVEN TO THE ENTIRE BOARD TO REVIEW PRIOR TO THE RETURN BEING FILED.
FORM 990, PART VI, SECTION B, LINE 12CLUTHERAN VILLAGE AT MILLER'S GRANT, AS THE WHOLLY OWNED SUBSIDIARY OF CARROLL LUTHERAN VILLAGE, FOLLOWS CAROLL LUTHERAN VILLAGE'S CONFLICT OF INTEREST POLICY. CARROLL LUTHERAN VILLAGE HAS AN ESTABLISHED POLICY AND STANDARDS REGARDING CONFLICT OF INTEREST. MANY BOARD AND COMMITTEE MEMBERS ARE ACTIVE AS COMMUNITY AND BUSINESS LEADERS IN CARROLL COUNTY AND WILL AT TIMES FIND THEMSELVES IN A POSITION WHERE THERE MAY BE A DEGREE OF CONFLICT WITH THE VILLAGE'S BUSINESS. THESE CONFLICTS ARE EXPECTED AND THE FACT THAT THEY WILL REGULARLY OCCUR DOES NOT PRECLUDE SUCH A MEMBER FROM SERVING ON THE BOARD OR COMMITTEE. THE VILLAGE IN FACT NEEDS THE VARIED EXPERTISE OF ITS BOARD AND COMMITTEE VOLUNTEERS AND BELIEVES THAT BOARD POLICY OF DISCLOSURE AND ABSTENTION ASSURES THAT THE VILLAGE'S BUSINESS IS CONDUCTED IN A FAIR AND INDEPENDENT MANNER. THE CARROLL LUTHERAN VILLAGE (CLV) CONFLICT OF INTEREST POLICY APPLIES TO OFFICERS, DIRECTORS, BOARD COMMITTEE MEMBERS AND EMPLOYEES OF CLV, EACH OF WHOM IS CONSIDERED AN INTEREST PERSON. AN ENTITY WITH A CLV TRANSACTION IS ANY INDIVIDUAL OR BUSINESS ORGANIZATION WHICH PROPOSES TO ENTER INTO ANY TRANSACTION WITH CLV INVOLVING: 1) THE SALE, PURCHASE, LEASE OR RENTAL OF ANY PROPERTY OR ASSET, 2) EMPLOYMENT, OR RENDITION OF SERVICES, PERSONAL OR OTHERWISE, 3) THE AWARD OF ANY GRANT, CONTRACT, OR SUBCONTRACT, OR 4) THE INVESTMENT OR DEPOSIT OF ANY FUNDS OF CLV. AN INTERESTED PERSON HAS A FINANCIAL INTEREST IN AN ENTITY IF SUCH PERSON OR AN IMMEDIATE FAMILY MEMBER (INCLUDING ALL LINEAL RELATIVES AND THEIR SPOUSES, SIBLINGS AND THEIR SPOUSES) HAS AN OWNERSHIP INTEREST IN THE ENTITY OR IS AN EMPLOYEE OF OR RECEIVES COMPENSATION FROM THE ENTITY. COMPENSATION INCLUDES ANY DIRECT OR INDIRECT REMUNERATION OR SUBSTANTIAL GIFTS OR FAVORS. AN INTERESTED PERSON HAS A CONFLICT OF INTEREST WHEN THAT PERSON, OR AN IMMEDIATE FAMILY MEMBER, IS, OR HAS A FINANCIAL INTEREST IN, AN ENTITY WITH A CLV TRANSACTION. CONFLICTS OF INTEREST CAN ALSO ARISE IN OTHER INSTANCES. THE TYPES OF ACTIVITIES WHICH MAY CREATE A CONFLICT OF INTEREST INCLUDE: 1) OUTSIDE ACTIVITIES: TO RENDER DIRECTIVE, MANAGERIAL OR CONSULTATIVE SERVICES TO ANY OUTSIDE CONCERN THAT DOES BUSINESS WITH, OR COMPETES WITH, THE SERVICES OF CLV, OR TO RENDER OTHER SERVICES IN COMPETITION WITH CLV. 2) GIFTS, GRATUITIES AND ENTERTAINMENT: TO ACCEPT GIFTS, ENTERTAINMENT OR OTHER FAVORS FROM ANY OUTSIDE CONCERN THAT DOES, OR IS SEEKING TO DO BUSINESS WITH OR IS A COMPETITOR OF CLV. 3) INSIDE INFORMATION: TO DISCLOSE OR USE INFORMATION RELATING TO THE BUSINESS OF CLV FOR THE PERSONAL PROFIT OR ADVANTAGE OF THE INDIVIDUAL OR HIS/HER IMMEDIATE FAMILY. IT IS THE RESPONSIBILITY OF AN INTERESTED PERSON TO APPROPRIATELY DISCLOSE TO CLV ANY POTENTIAL CONFLICTS OF INTEREST. ONCE DISCLOSED, IT IS THE RESPONSIBILITY OF THE CEO/PRESIDENT TO DETERMINE IF A CONFLICT EXISTS. THE GOVERNANCE COMMITTEE OF THE BOARD OF TRUSTEES MAY BE UTILIZED BY THE CEO/PRESIDENT, IF NEEDED TO DETERMINE A POTENTIAL CONFLICT OF INTEREST. IF AN INTERESTED PERSON HAS FAILED TO DISCLOSE A CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY AND/OR CORRECTIVE ACTION WILL BE TAKEN. THE CONFLICT OF INTEREST POLICY STATEMENT IS REVIEWED ANNUALLY BY THE BOARD OF TRUSTEES AND IS A NORMAL PART OF ALL AGREEMENTS AND/OR CONTRACTS. AN APPROPRIATE STATEMENT FORM IS AVAILABLE AND MUST BE SIGNED AND ON FILE FOR ALL INTERESTED PERSONS.
FORM 990, PART VI, SECTION B, LINE 15CARROLL LUTHERAN VILLAGE'S (THE FILING ORGANIZATION'S PARENT) BOARD OF TRUSTEES' EXECUTIVE COMMITTEE, INCLUDING THE CHAIRMAN, SERVES 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. THE CARROLL LUTHERAN VILLAGE BOARD REVIEWS AND APPROVES THE COMPENSATION OF THE PRESIDENT/CEO.
FORM 990, PART VI, SECTION C, LINE 19THE 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:IMPAIRMENT OF LAND -1,260,000.
FORM 990, PAGE 5, LINES 2A AND 2B:LUTHERAN VILLAGE AT MILLERS GRANT IS CURRENTLY IN THE MARKETING PHASE OF DEVELOPMENT. ALL COSTS ASSOCIATED WITH THIS PROJECT ARE CURRENTLY BEING CAPITALIZED. THIS IS WHY THERE ARE EMPLOYEES LISTED ON LINE 2A OF PART V BUT NO CORRESPONDING SALARIES BEING REPORTED ON THE STATEMENT OF FUNCTIONAL EXPENSES.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1CAROLL LUTHERAN VILLAGE INCBusinessNameLine1

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 ST LUKE CIRCLEAddressLine1
CityWESTMINSTERCity
StateMDState
ZIP Code21158ZIPCode
FieldValueIRS element (for citing)
EIN521127007EIN
Primary ActivitiesPROVIDE NURSING CARE TO THE EDERLYPrimaryActivitiesTxt
Legal Domicile StateMDLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity Status9PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1CLV CATERING INCBusinessNameLine1

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 ST LUKE CIRCLEAddressLine1
CityWESTMINSTERCity
StateMDState
ZIP Code21158ZIPCode
FieldValueIRS element (for citing)
EIN753195092EIN
Primary ActivitiesCATERINGPrimaryActivitiesTxt
Legal Domicile StateMDLegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1CAROLL LUTHERAN VILLAGE INCBusinessNameLine1
FieldValueIRS element (for citing)
Entity TypeCEntityTypeTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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