ARTMAN LUTHERAN HOME: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- ARTMAN LUTHERAN HOME (EIN 23-1401548)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-05-14
- IRS object ID
- 201521349349300047
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-14T08:24:02-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 610 W GERMANTOWN PIKE STE 400 | AddressLine1 |
| City | PLYMOUTH MEETING | City |
| State | PA | State |
| ZIP Code | 19462 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 231401548 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARTMAN LUTHERAN HOME | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ARTM | BusinessNameControlTxt |
| Phone | 2156436333 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 N BETHLEHEM PIKE | AddressLine1 |
| City | AMBLER | City |
| State | PA | State |
| ZIP Code | 19002 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN M BARNUM | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 2674647700 | PhoneNum |
| Signature | 2015-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAMES D WATSON | PreparerPersonNm |
| PTIN | P01450300 | PTIN |
| Phone | 2156433900 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOHN M BARNUM | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7002 BUTLER PIKE | AddressLine1 |
| City | AMBLER | City |
| State | PA | State |
| ZIP Code | 19002 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $17,390,734 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Group Exemption | 9386 | GroupExemptionNum |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ARTMANHOME.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1916 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE NURSING AND OTHER RELATED SERVICES TO ELDERLY RESIDENTS IN A CONTINUING CARE RETIREMENT COMMUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 334 | TotalEmployeeCnt |
| Total Volunteers | 65 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $23,076 | PYContributionsGrantsAmt |
| CY Contributions Grants | $17,773 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $16,951,341 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $16,397,949 | CYProgramServiceRevenueAmt |
| PY Investment Income | $330,005 | PYInvestmentIncomeAmt |
| CY Investment Income | $252,381 | CYInvestmentIncomeAmt |
| PY Other Revenue | $78,529 | PYOtherRevenueAmt |
| CY Other Revenue | $90,145 | CYOtherRevenueAmt |
| PY Total Revenue | $17,382,951 | PYTotalRevenueAmt |
| CY Total Revenue | $16,758,248 | 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 | $8,293,106 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,422,616 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $230,000 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,934,413 | PYOtherExpensesAmt |
| CY Other Expenses | $7,902,985 | CYOtherExpensesAmt |
| PY Total Expenses | $16,227,519 | PYTotalExpensesAmt |
| CY Total Expenses | $16,325,601 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,155,432 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $432,647 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $34,767,575 | TotalAssetsBOYAmt |
| Total Assets EOY | $37,282,468 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $20,372,284 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $20,267,127 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $14,395,291 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $17,015,341 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE NURSING AND OTHER RELATED SERVICES TO SENIORS | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $12,653,334 | ExpenseAmt |
| Revenue | $15,715,991 | RevenueAmt |
| Desc | ARTMAN LUTHERAN HOME (ALH) IS A 501(C)(3) ORGANIZATION AND OPERATES A CONTINUING CARE RETIREMENT COMMUNITY PROVIDING PERSONAL CARE, NURSING, AND OTHER RELATED SERVICES TO SENIORS IN A FACILITY THAT INCLUDES 123 PERSONAL CARE UNITS AND 61 SKILLED NURSING BEDS. ARTMAN'S FACILITY IS LOCATED IN AMBLER, PENNSYLVANIA, AND ITS PRIMARY SERVICE AREA INCLUDES AMBLER, PENNSYLVANIA AND THE SURROUNDING COMMUNITIES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $787,434 | ExpenseAmt |
| Revenue | $681,958 | RevenueAmt |
| Desc | THE BECOMING CENTER IS A WELLNESS CENTER WITHIN ARTMAN LUTHERAN HOME THAT PROVIDES AND PROMOTES HEALTH AND WELLNESS ACTIVITIES AND EDUCATION. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $13,440,768 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | 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 | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| 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 | 31 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 334 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | 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 | 0 | 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 CFO | PersonNm |
| Phone | 2674747700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7002 BUTLER PIKE | AddressLine1 |
| City | AMBLER | City |
| State | PA | State |
| ZIP Code | 19002 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| BEVERLY BORTZ | ||||||||
| BOARD MEMBER | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| JOHN HECK | ||||||||
| BOARD MEMBER | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT KEDDIE | ||||||||
| VICE- CHAIR | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| CARL HOLMES SR | ||||||||
| CHAIRMAN | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| REV FRED HOPKE | ||||||||
| SECRETARY | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| NEVIN MANN | ||||||||
| BOARD MEMBER | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| FRANK ROTH | ||||||||
| BOARD MEMBER | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| GWENDOLYN WEBSTER | ||||||||
| TREASURER | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JANET LORENZON | ||||||||
| EXECUTIVE DIRECTOR | 37.50 | 0.00 | Yes (X) | $101,646 | $0 | $20,884 | ||
| LUANNE B FISHER | ||||||||
| CEO/PRESIDENT | 0.50 | 37.50 | $0 | $370,291 | $59,080 | Yes (X) | ||
| JOHN M BARNUM | ||||||||
| CFO/VP OF FINANCE | 0.50 | 37.50 | $0 | $233,398 | $39,725 | Yes (X) | ||
| JOAN MEYERS | ||||||||
| VP OF ORGANIZATIONAL DEVEL | 0.50 | 37.50 | $0 | $171,579 | $39,527 | Yes (X) | ||
| MALAURY CHARLES | ||||||||
| LPN | 37.50 | 0.00 | $110,946 | $0 | $29,194 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $212,592 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $775,268 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $188,410 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SODEXO INC & AFFILIATES | |||||
| PO BOX 360170 | PITTSBURGH | PA | 15251 | DINING | $927,248 |
| GENESIS ELDERCARE & REHAB SERVICES | |||||
| PO BOX 7246-6524 | PHILADELPHIA | PA | 19170 | THERAPY | $583,632 |
| SFCS INC | |||||
| 305 S JEFFERSON STREET | ROANOKE | VA | 24011 | ARCHITECTURE | $329,279 |
| ACCENT CONTRACTORS | |||||
| 1104 ASHBOURNE ROAD | ELKINS PARK | PA | 19027 | CONSTRUCTION | $189,560 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $15,459 | RelatedOrganizationsAmt |
| All Other Contributions | $2,314 | AllOtherContributionsAmt |
| Total Contributions | $17,773 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PATIENT CARE | 623000 | $8,453,864 | $8,453,864 |
| NURSING FACILITY SERVICE CHARGES | 623000 | $7,255,939 | $7,255,939 |
| BECOMING CENTER FEES | 713940 | $681,958 | $681,958 |
| AMORTIZATION OF DEFERRED ENTRANCE | 623000 | $6,188 | $6,188 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $16,397,949 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $196,844 | TotalRevenueColumnAmt |
| Exclusion | $196,844 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $44,472 | 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 | $44,472 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $44,472 | TotalRevenueColumnAmt |
| Exclusion | $44,472 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $622,265 | SecuritiesAmt |
| Other | $65,758 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $559,821 | SecuritiesAmt |
| Other | $72,665 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $62,444 | SecuritiesAmt |
| Other | -$6,907 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $55,537 | TotalRevenueColumnAmt |
| Exclusion | $55,537 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| MEALS AND ROOM RENTAL | 900099 | $21,540 | $21,540 |
| VENDING MACHINE INCOME | 900099 | $1,694 | $1,694 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,439 | TotalRevenueColumnAmt |
| Exclusion | $22,439 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $45,673 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,758,248 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,397,949 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $342,526 | 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 | $212,715 | TotalAmt |
| Program Services | $212,715 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,314,666 | TotalAmt |
| Program Services | $6,040,111 | ProgramServicesAmt |
| Management And General | $274,555 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,024 | TotalAmt |
| Program Services | $193,264 | ProgramServicesAmt |
| Management And General | $4,760 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,225,872 | TotalAmt |
| Program Services | $1,097,804 | ProgramServicesAmt |
| Management And General | $128,068 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $471,339 | TotalAmt |
| Program Services | $455,722 | ProgramServicesAmt |
| Management And General | $15,617 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,965,658 | TotalAmt |
| Management And General | $1,735,658 | ManagementAndGeneralAmt |
| Fundraising | $230,000 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,131 | TotalAmt |
| Management And General | $20,131 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,297 | TotalAmt |
| Management And General | $17,297 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,663,164 | TotalAmt |
| Program Services | $1,544,144 | ProgramServicesAmt |
| Management And General | $119,020 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $153,362 | TotalAmt |
| Program Services | $153,362 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $495,906 | TotalAmt |
| Program Services | $288,571 | ProgramServicesAmt |
| Management And General | $207,335 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $604,971 | TotalAmt |
| Program Services | $604,971 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,766 | TotalAmt |
| Program Services | $2,996 | ProgramServicesAmt |
| Management And General | $770 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,359 | TotalAmt |
| Program Services | $2,558 | ProgramServicesAmt |
| Management And General | $8,801 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $584,261 | TotalAmt |
| Program Services | $581,417 | ProgramServicesAmt |
| Management And General | $2,844 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $973,786 | TotalAmt |
| Program Services | $973,786 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,203 | TotalAmt |
| Program Services | $3,064 | ProgramServicesAmt |
| Management And General | $120,139 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| MEDICAL SUPPLIES | $746,131 | $746,131 | |
| FOOD | $397,488 | $397,488 | |
| NURSING HOME ASSESSMENT | $142,664 | $142,664 | |
| BAD DEBT | -$162 | -$162 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,325,601 | TotalAmt |
| Program Services | $13,440,768 | ProgramServicesAmt |
| Management And General | $2,654,833 | ManagementAndGeneralAmt |
| Fundraising | $230,000 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,959 | BOYAmt |
| EOY | $34,667 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,063 | BOYAmt |
| EOY | $137,918 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $996,863 | BOYAmt |
| EOY | $1,239,321 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,346 | BOYAmt |
| EOY | $24,318 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,855 | BOYAmt |
| EOY | $61,463 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $27,296,262 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $14,145,823 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,944,191 | BOYAmt |
| EOY | $13,150,439 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,661,553 | BOYAmt |
| EOY | $6,755,190 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,928,745 | BOYAmt |
| EOY | $15,879,152 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,767,575 | BOYAmt |
| EOY | $37,282,468 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,497,568 | BOYAmt |
| EOY | $2,058,184 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,300 | BOYAmt |
| EOY | $153,017 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,769,000 | BOYAmt |
| EOY | $13,455,750 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,000,416 | BOYAmt |
| EOY | $4,600,176 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,372,284 | BOYAmt |
| EOY | $20,267,127 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,808,186 | BOYAmt |
| EOY | $15,218,083 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $633,930 | BOYAmt |
| EOY | $704,551 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $953,175 | BOYAmt |
| EOY | $1,092,707 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,395,291 | BOYAmt |
| EOY | $17,015,341 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,767,575 | BOYAmt |
| EOY | $37,282,468 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $432,647 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $916,152 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1,271,251 | 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 B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $729,790 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $110,501 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $840,291 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $681,653 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $48,137 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $729,790 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $722,131 | BeginningYearBalanceAmt |
| Contributions | $13,240 | ContributionsAmt |
| Investment Earnings Or Losses | -$53,718 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $681,653 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $581,742 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $152,622 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $12,233 | OtherExpendituresAmt |
| End Year Balance | $722,131 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $516,776 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $93,036 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $28,070 | OtherExpendituresAmt |
| End Year Balance | $581,742 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $39,500 | OtherCostOrOtherBasisAmt |
| Book Value | $39,500 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,287,068 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,295,115 | DepreciationAmt |
| Book Value | $10,991,953 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,974,761 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,780,418 | DepreciationAmt |
| Book Value | $1,194,343 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $994,933 | OtherCostOrOtherBasisAmt |
| Depreciation | $70,290 | DepreciationAmt |
| Book Value | $924,643 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $13,150,439 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEFERRED FINANCING COSTS | $188,192 |
| INTEREST IN NET ASSETS OF AFFILIATE | $9,359,479 |
| DUE FROM AFFILIATES | $6,331,481 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $15,879,152 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| PAYABLE TO AFFILIATE | $2,278,634 |
| OBLIGATION UNDER SWAP AGREEMENT | $2,321,542 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,600,176 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $18,945,650 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $916,152 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $1,271,250 | OtherRevenueAmt |
| Revenue Not Reported | $2,187,402 | RevenueNotReportedAmt |
| Revenue Subtotal | $16,758,248 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $16,758,248 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $16,325,601 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $16,325,601 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $16,325,601 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | MARION POLEY FUNDS ($811,941)- ITS INVESTMENT INCOME IS AVAILABLE FOR MAINTENANCE OF ARTMAN'S FACILITY. THE BENEVOLENT FUND ($28,350)- ITS INVESTMENT INCOME IS AVAILABLE TO PROVIDE BENEVOLENT CARE FOR RESIDENTS OF ARTMAN. |
| PART X, LINE 2: | ARTMAN IS EXEMPT FROM FEDERAL TAX INCOME UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ARTMAN 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 ARTMAN'S FINANCIAL STATEMENTS. ARTMAN IS ALSO EXEMPT FROM STATE SALES TAXES. ARTMAN 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. THE TAX RETURNS FOR THE FISCAL YEARS 2011 TO 2013 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 1,315,625. CHANGE IN VALUE OF SWAP AGREEMENT -44,375. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 B FISHER | ||||||||||||||
| CEO/PRESIDENT | $0 | $370,291 | $0 | $0 | $0 | $0 | $0 | $13,212 | $0 | $45,868 | $0 | $429,371 | $0 | $0 |
| JOHN M BARNUM | ||||||||||||||
| CFO/VP OF FINANCE | $0 | $233,398 | $0 | $0 | $0 | $0 | $0 | $12,348 | $0 | $27,377 | $0 | $273,123 | $0 | $0 |
| JOAN MEYERS | ||||||||||||||
| VP OF ORGANIZATIONAL DEVEL | $0 | $171,579 | $0 | $0 | $0 | $0 | $0 | $9,875 | $0 | $29,652 | $0 | $211,106 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 2014, A TOTAL OF $12,010 WAS PAID TO THESE EMPLOYEES. |
| SCHEDULE J, PART III | COMPENSATION POLICY FOR RELATED ORGANIZATIONS: 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 EXECUTIVE DIRECTORS ARE REVIEWED ANNUALLY BY THE CEO, WITH COMPARABLE SALARY SURVEYS. THE LAST COMPARABLE SALARY SURVEY WAS DONE IN 2014. THE CEO REPORTS THE ANNUAL EXECUTIVE REVIEWS TO THE EXECUTIVE COMMITTEE. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PHILADELPHIA AUTHORITY FOR INDUSTRIAL DEVELOPMENT | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 232237287 | BondIssuerEIN |
| CUSIP | 7178182T4 | CUSIPNum |
| Bond Issued | 2008-06-03 | BondIssuedDt |
| Issue Price | $15,149,750 | IssuePriceAmt |
| Purpose | REFINANCING THE EXISTING BONDS, PAY FOR COSTS OF RENOVATIONS | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $2,021,250 | RetiredAmt |
| Total Proceeds | $15,149,750 | TotalProceedsAmt |
| Refunding Escrow | $12,419,529 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $212,562 | IssuanceCostsFromProceedsAmt |
| Credit Enhancement | $40,440 | CreditEnhancementAmt |
| Capital Expenditures | $2,477,219 | CapitalExpendituresAmt |
| Substantial Completion | 2008 | SubstantialCompletionYr |
| Current Refunding | Yes (1) | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | Yes (1) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MORGAN STANLEY | BusinessNameLine1 |
| Business Name Line2 | CAPITAL | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 23.000000000000 | TermOfHedgePct |
| Superintegrated Hedge | 0 | SuperintegratedHedgeInd |
| Hedge Terminated | 0 | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, SCHEDULE K, PART IV, LINE 3C | FormAndLineReferenceDesc |
| Explanation | THERE ARE 2 SWAP AGREEMENTS. THE FIRST SWAP HAS A TRADE DATE OF 12/15/2004, AN EFFECTIVE DATE OF 5/16/2006, AND A TERMINATION DATE OF 5/1/2034. THIS SUPPORTED A PRIOR 2004 BOND ISSUE. WHEN THE 2004 BONDS WERE REFINANCED IN 2008, THE SWAP AGREEMENT WAS AMENDED TO SUPPORT THE 2008 BOND ISSUE. THE SECOND SWAP HAS A TRADE DATE OF 5/15/2008, AN EFFECTIVE DATE OF 6/3/2008, AND A TERMINATION DATE OF 5/1/2038. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | ARTMAN LUTHERAN HOME DESIGNATES ITS ADMINISTRATIVE/MANAGEMENT FUNCTIONS TO ITS PARENT AND AFFILATED ORGANIZATION (BOTH NOT-FOR-PROFIT CORPORATIONS) UNDER THE AFFILIATE AGREEMENT DATED JANUARY 1, 2001. IN ACCORDANCE WITH THE ANNOUNCEMENT 2001-33, THE TOTAL FEES INCURRED FOR THESE SERVICES DURING THE REPORTING YEAR WERE AS FOLLOWS: A)$1,735,658 TO ITS PARENT ORGANIZATION AND REPORTED ON FORM 990, PAGE 10, PART IX, LINE 11A, COLUMN C AND B) $230,000 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 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 TRANSACTIONS 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 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 BEING ADDRESSED. 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 REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD WILL DETERMINE BY MAJORITY VOTE THE ARRANGEMENT IN THE CORPORATION'S BEST INTEREST AND FOR ITS BENEFIT, AND/OR IT IS REASONABLE AND FAIR TO THE CORPORATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 1,544,144. MANAGEMENT AND GENERAL EXPENSES 119,020. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,663,164. |
| FORM 990, PART XI, LINE 9: | CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 1,315,626. CHANGE IN VALUE OF SWAP AGREEMENTS -44,375. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| LIBERTY LUTHERAN SERVICES | |||||||||||
| 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 | 0 | LIBERTY LUTHERAN SERVICES | |
| LIBERTY LUTHERAN FOUNDATION | |||||||||||
| 7002 BUTLER PIKE | AMBLER | PA | 19002 | 232665839 | TO IMPLEMENT AND ADMINISTER FUNDRAISING ACTIVITIES | PA | 501(C)(3) | LINE 11A, I | 0 | LIBERTY LUTHERAN SERVICES | |
| LUTHERAN CHILDREN AND FAMILY SERVICE OF EASTERN PENNSYLVANIA | |||||||||||
| 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 | 0 | LIBERTY LUTHERAN SERVICES | |
| MARY J DREXEL HOME | |||||||||||
| 238 BELMONT AVENUE | BALA CYNWYD | PA | 19004 | 230536370 | CCRC, TO PROVIDE ASSISTED LIVING & OTHER RELATED SERVICES TO SENIORS | PA | 501(C)(3) | LINE 1 | 0 | LIBERTY LUTHERAN SERVICES | |
| PAUL'S RUN | |||||||||||
| 9896 BUSTLETON AVENUE | PHILADELPHIA | PA | 19115 | 232053395 | CCRC, TO PROVIDE HOUSING, NURSING, & OTHER RELATED SERVICES TO SENIORS | PA | 501(C)(3) | LINE 9 | 0 | LIBERTY LUTHERAN SERVICES | |
| LUTHERAN CONGREGATIONAL SERVICES | |||||||||||
| 1923 HANOVER AVENUE | ALLENTOWN | PA | 18109 | 231894019 | TO PROVIDE DISASTER RESPONSE AND COMMUNITY OUTREACH | PA | 501(C)(3) | LINE 1 | 0 | LIBERTY LUTHERAN SERVICES | |
| LIBERTY LUTHERAN HOUSING DEVELOPMENT CORPORATION | |||||||||||
| 260 LIONS HILL ROAD | STATE COLLEGE | PA | 16803 | 223876595 | CCRC, TO PROVIDE HOUSING, NURSING, & OTHER RELATED SERVICES TO SENIORS | PA | 501(C)(3) | LINE 9 | 0 | 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 | Yes (1) | 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 |