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THE LUTHERAN VILLAGE AT MILLERS GRANT INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
THE LUTHERAN VILLAGE AT MILLERS GRANT INC (EIN 32-0154392)
Tax period
2012-07-01 to 2013-06-30
Filed
2014-05-09
IRS object ID
201441299349300529
Schema version
2012v2.1
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)
Timestamp2014-05-09T12:04:51-05:00Timestamp
Tax Period End Date2013-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN232932984EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1PARENTEBEARD LLCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line11869 CHARTER LANE STE 301AddressLine1
CityLANCASTERCity
StatePAState
ZIP Code17601ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN320154392EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1LUTHERAN VILLAGE AT MILLER'S GRANTBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlLUTHNameControl
Phone4108480090Phone

US Address USAddress

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

Officer Officer

FieldValueIRS element (for citing)
NameGEARY K MILLIKENName
TitlePRESIDENT/CEOTitle
Phone4108480090Phone
Date Signed2014-05-09DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameMICHAEL S FREYName
PTINP00327329PTIN
Phone7173935696Phone
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonGEARY K MILLIKENNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1300 ST LUKE CIRCLEAddressLine1
CityWESTMINSTERCity
StateMDState
ZIP Code21158ZIPCode
FieldValueIRS element (for citing)
Gross Receipts17000GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.CARROLLLUTHERANVILLAGE.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation2005YearFormation
State Legal DomicileMDStateLegalDomicile
Activity Or Mission DescriptionRESIDENTIAL SERVICES PROVIDED TO THE ELDERLY - RETIREMENT COMMUNITY IN THE DEVELOPMENT STAGES.ActivityOrMissionDescription
Nbr Voting Members Governing Body9NbrVotingMembersGoverningBody
Nbr Independent Voting Members7NbrIndependentVotingMembers
Total Nbr Employees4TotalNbrEmployees
Total Nbr Volunteers0TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year0ContributionsGrantsPriorYear
Contributions Grants Current Year17000ContributionsGrantsCurrentYear
Program Service Revenue Prior Year0ProgramServiceRevenuePriorYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Prior Year0InvestmentIncomePriorYear
Investment Income Current Year0InvestmentIncomeCurrentYear
Other Revenue Prior Year0OtherRevenuePriorYear
Other Revenue Current Year0OtherRevenueCurrentYear
Total Revenue Prior Year0TotalRevenuePriorYear
Total Revenue Current Year17000TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year0GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year0SalariesEtcPriorYear
Salaries Etc Current Year0SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year0OtherExpensePriorYear
Other Expenses Current Year0OtherExpensesCurrentYear
Total Expenses Prior Year0TotalExpensesPriorYear
Total Expenses Current Year0TotalExpensesCurrentYear
Revenues Less Expenses Prior Year0RevenuesLessExpensesPriorYear
Revenues Less Expenses CY17000RevenuesLessExpensesCY
Total Assets BOY28275249TotalAssetsBOY
Total Assets EOY32697529TotalAssetsEOY
Total Liabilities BOY14555560TotalLiabilitiesBOY
Total Liabilities EOY18960840TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY13719689NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY13736689NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionTHE ORGANIZATION IS STILL IN ITS DEVELOPMENTAL STAGES AND HAS YET TO ESTABLISH AN INDEPENDENT MISSION STATEMENT. HOWEVER, IT FOLLOWS THE MISSION OF ITS RELATED ENTITY, CARROLL LUTHERAN VILLAGE, TO BE A CONTINUING CARE RETIREMENT COMMUNITY DEDICATED TO THE MINISTRY OF CARING IN A CHRISTIAN ATMOSPHERE FOSTERING QUALITY LIFE AND SERVICES FOR THE WHOLE PERSON.MissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
DescriptionRESIDENTIAL SERVICES PROVIDED TO THE ELDERLY - RETIREMENT COMMUNITY IN THE DEVELOPMENT STAGESDescription
Described In501 C31DescribedIn501C3
Schedule B Required1ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling1CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Report Land Bldg Equip1ReportLandBldgEquip
Report Invest Oth Securities0ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities1ReportOtherLiabilities
Report Fin48 Footnote1ReportFin48Footnote
Independent Audit Financial Stmt1IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt1ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations0GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required1ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity1RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With10967NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup Witholding1ComplianceWithBackupWitholding
Number Of Employees4NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members9NbrVotingGoverningBodyMembers
Number Independent Voting Members7NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders1MembersOrStockholders
Election Of Board Members1ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy1WhistleblowerPolicy
Document Retention Policy1DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other1CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
States Where Copy Of Return Is FiledMDStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1DARRELL DUGGINS - VP OF FINANCEBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number4108480090TelephoneNumber

Address US AddressUS

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

Form990 Part VII Section A Form990PartVIISectionA (10 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekAverage Hours Per Week RelatedAverageHoursPerWeekRelatedIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
GEARY K MILLIKEN
PRESIDENT/CEO1.0039.00XX024762034902
ROY CHIAVACCI
BOARD1.0039.00X01427669591
ARTHUR S WISNER
TREASURER1.00XX000
EDWARD LEISTER
VICE CHAIR1.00XX000
PAUL L MILLER
CHAIR1.00XX000
FRANK PALULIS
SECRETARY1.00XX000
HERBERT D COSS JR
BOARD1.00X000
BRUCE ASH
BOARD1.00X000
JOE HIKEL
BOARD1.00X000
DARRELL DUGGINS
VP OF FINANCE1.0039.00X014099810036
FieldValueIRS element (for citing)
Total Reportable Comp From Org0TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs531384TotalReportableCompFrmRltdOrgs
Total Other Compensation54529TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K1TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources

Contractor Compensation ContractorCompensation (3 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1CityAddressOfContractor/AddressUS/CityStateAddressOfContractor/AddressUS/StateZIP CodeAddressOfContractor/AddressUS/ZIPCodeDescription Of ServicesDescriptionOfServicesCompensationCompensation
MARTINO & BINZER
270 FARMINGTON AVENUE STE 128FARMINGTONCT06032ADVERTISING AGT468980
EVENTUS STRATEGIC PARTNERS
1600 MARKET ST STE 1702PHILADELPHIAPA19103DEVELOPMENT CONSULTANT244320
REESE LOWER PATRICK & SCOTT LTD
250 VALLEYBROOK DRIVELANCASTERPA17601ARCHITECTURAL SVC.169762
FieldValueIRS element (for citing)
Number Of Contractors GT100 K3NumberOfContractorsGT100K
All Other Contributions17000AllOtherContributions
Total Contributions17000TotalContributions

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column17000TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$0ExclusionAmount

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total0Total
Program Services0ProgramServices
Management And General0ManagementAndGeneral
Fundraising0Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY615BOY
EOY18602EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis25982042LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec0LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY23059646BOY
EOY25982042EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY5206261BOY
EOY6688263EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY8727BOY
EOY8622EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY28275249BOY
EOY32697529EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY63951BOY
EOY375501EOY

Escrow Account Liability EscrowAccountLiability

FieldValueIRS element (for citing)
BOY5196997BOY
EOY6638286EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

FieldValueIRS element (for citing)
BOY6384532BOY
EOY8764405EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY2910080BOY
EOY3182648EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY14555560BOY
EOY18960840EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY13719689BOY
EOY13719689EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
EOY17000EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY13719689BOY
EOY13736689EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY28275249BOY
EOY32697529EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses17000ReconcilationRevenueExpenses
Reconcilation Other Changes0ReconcilationOtherChanges
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited

FS Audited Basis FSAuditedBasis

FieldValueIRS element (for citing)
Financial Statement BothXFinancialStatementBoth
FieldValueIRS element (for citing)
Audit Committee1AuditCommittee
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org170b1 AviXPubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

FieldValueIRS element (for citing)
Current Tax Year17000CurrentTaxYear
Total17000Total

Total170 Total170

FieldValueIRS element (for citing)
Current Tax Year17000CurrentTaxYear
Total17000Total
FieldValueIRS element (for citing)
Public Support Total17017000PublicSupportTotal170
Total Support17000TotalSupport
Public Support Pertcentage1701.00000PublicSupportPertcentage170
Thirty Three Percnt Tests CY170XThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Agent Trustee Etc0AgentTrusteeEtc
Included On FS1IncludedOnFS
Explanation In Part XIIIXExplanationInPartXIII

Land Land

FieldValueIRS element (for citing)
Other Cost Or Other Basis25982042OtherCostOrOtherBasis
Book Value25982042BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings25982042TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
DescriptionDUE TO AFFILIATESDescription
Amount$3,182,648Amount
FieldValueIRS element (for citing)
Total Of Amounts3182648TotalOfAmounts
Footnote In Part XIIIXFootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt17000TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F9900RevenueNotRptdF990
Revenue Subtotal17000RevenueSubtotal
Revenue Not Rptd On Fin Stmt0RevenueNotRptdOnFinStmt
Total Revenue Per Form99017000TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt0TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F9900ExpensesNotRptdF990
Expenses Subtotal0ExpensesSubtotal
Expenses Not Rptd On Fin Stmt0ExpensesNotRptdOnFinStmt
Total Expenses Per Form9900TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

Return ReferenceReturnReferenceExplanationExplanationIdentifierIdentifier
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, 2012, 2011, AND 2010 REMAIN SUBJECT TO EXAMINATION BY THE APPROPRIATE TAXING AUTHORITIES.DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePayment
Supplemental Nonqual Retire Plan0SupplementalNonqualRetirePlan
Equity Based Comp Arrangement0EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org0CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs0CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org0CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs0CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments0AnyNonFixedPayments
Initial Contract Exception0InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)

TitleTitleBase Compensation Filing OrgBaseCompensationFilingOrgComp Based On Related OrgsCompBasedOnRelatedOrgsBonus Filing OrgBonusFilingOrgBonus Related OrgsBonusRelatedOrgsOther Compensation Filing OrgOtherCompensationFilingOrgOther Compensation Related OrgsOtherCompensationRelatedOrgsDeferred Comp Filing OrgDeferredCompFilingOrgDeferred Comp Related OrgsDeferredCompRelatedOrgsNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgNontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgsTotal Compensation Filing OrgTotalCompensationFilingOrgTotal Compensation Related OrgsTotalCompensationRelatedOrgsComp Report Prior990 Filing OrgCompReportPrior990FilingOrgComp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
GEARY K MILLIKEN
PRESIDENT/CEO0247620000009905024997028252200
ROY CHIAVACCI
BOARD014276600000571103880015235700
DARRELL DUGGINS
VP OF FINANCE014099800000564004396015103400

Form990 Schedule J Part III Form990ScheduleJPartIII

FieldValueIRS element (for citing)
Return ReferencePART I, LINE 3ReturnReference
ExplanationLUTHERAN VILLAGE AT MILLER'S GRANT RELIES ON THE METHODS USED BY CARROLL LUTHERAN VILLAGE, A RELATED ORGANIZATION, TO ESTABLISH COMPENSATION OF THE DIRECTOR. 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 DIRECTORSExplanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

Return ReferenceReturnReferenceExplanationExplanationIdentifierIdentifier
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.
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. (LUTHERAN VILLAGE AT MILLER'S GRANT), 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 (A RELATED ENTITY AS REPORTED ON SCHEDULE R) EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES, INCLUDING THE CHAIRMAN OF THE BOARD, WITH THE SUPPORT OF THE VP OF HUMAN RESOURCES, PARTICIPATES AS A COMPENSATION COMMITTEE WHICH 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, 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.NUMBER OF EMPLOYEES / PAYROLL EXPENSE

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

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

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1300 ST LUKE CIRCLEAddressLine1
CityWESTMINSTERCity
StateMDState
ZIP Code21158ZIPCode
FieldValueIRS element (for citing)
EIN521127007EIN
Primary ActivitiesPROVIDE NURSING CARE TO THE EDERLYPrimaryActivities
Legal Domicile StateMDLegalDomicileState
Exempt Code Section501(C)(3)ExemptCodeSection
Public Charity Status9PublicCharityStatus
Direct Controlling Entity NAN/ADirectControllingEntityNA
Controlled Org0ControlledOrg

Form990 Schedule R Part IV Form990ScheduleRPartIV

Name Of Related Org NameOfRelatedOrg

FieldValueIRS element (for citing)
Business Name Line1CLV CATERING INCBusinessNameLine1

Address US AddressUS

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

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1CAROLL LUTHERAN VILLAGE INCBusinessNameLine1
FieldValueIRS element (for citing)
Type Of EntityCTypeOfEntity
Controlled Org0ControlledOrg
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents Royalties0ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org0GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org0GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org1LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org1LoansOrGuaranteesFromOtherOrg
Dividends Related Organization0DividendsRelatedOrganization
Sale Of Assets To Other Org0SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org0PurchaseOfAssetsFromOtherOrg
Exchange Of Assets0ExchangeOfAssets
Rental Of Facilities To Other Orgs0RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs0RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs0PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs1PerformOfServicesByOtherOrgs
Sharing Of Facilities1SharingOfFacilities
Sharing Of Paid Employees1SharingOfPaidEmployees
Reimbursement Paid To Other Org1ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrg
Other Transfer To Other Org0OtherTransferToOtherOrg
Other Transfer From Other Org0OtherTransferFromOtherOrg

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