2013-05-08T14:20:11-05:00 2012-06-30 410746749 CLIFTONLARSONALLEN LLP 610 WEST GERMANTOWN PIKE SUITE 400 PLYMOUTH MEETING PA 19462 990 2011-07-01 230536370 EVANGELICAL LUTHERAN CHURCH IN AMERICA MARY J DREXEL HOME EVAN 2674647700 7002 BUTLER PIKE AMBLER PA 19002 JOHN M BARNUM CFO 2674647700 2013-04-16 1 JAMES D WATSON P01450300 2156433900 2011 2016-02-25 16:41:14Z X JOHN M BARNUM 7002 BUTLER PIKE AMBLER PA 19002 44753 0 9386 X WWW.MARYJDREXEL.ORG X 1887 PA PLANNED RENOVATIONS TO FACILITY FOR APPROXIMATELY $25 MILLION TO DESIGN AND CONSTRUCT 80 ASSISTED LIVING BEDS 8 8 0 8 0 0 0 44603 0 0 14027 0 51406 150 65433 44753 0 0 0 0 0 0 0 0 0 310217 254191 310217 254191 -244784 -209438 7830091 8842409 3893275 5103452 3936816 3738957 TO PROVIDE NURSING, ASSISTED LIVING, AND OTHER RELATED SERVICES TO THE RESIDENTS OF BALA CYNWYD, PA. 0 0 MARY J. DREXEL HOME (MJD) FORMERLY PROVIDED NURSING, PERSONAL CARE, AND OTHER RELATED SERVICES TO SENIORS IN A FACILITY THAT IS LOCATED IN BALA CYNWYD, PENNSYLVANIA, AND INCLUDED 30 SKILLED NURSING BEDS AND 36 ASSISTED LIVING UNITS.IN MAY 2008, MJD'S BOARD OF DIRECTORS APPROVED PLANS TO RENOVATE AND EXPAND THE EXISTING FACILITY IN ORDER TO INCREASE THE NUMBER OF RESIDENTS SERVED AND IMPROVE THE ENVIRONMENT OF THE FACILITY. IN CONNECTION WITH THESE PLANS, MJD'S OPERATIONS HAVE BEEN TEMPORARILY SUSPENDED AND ALL OF ITS RESIDENTS WERE MOVED TO OTHER FACILITIES. MJD EXPECTS THE PROJECT TO BE COMPLETED IN JULY 2013 WITH OPERATIONS COMMENCING IN AUGUST 2013. 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 1 0 1 1 1 0 0 0 1 1 1 1 1 0 0 0 PA X JOHN M BARNUM CFO 2674647745 7002 BUTLER PIKE AMBLER PA 19002 TED BRUNER 0.50 X 0 0 0 JOHN HECK 0.50 X 0 0 0 DAVID HERBSTER 0.50 X X 0 0 0 CARL HOLMES 0.50 X X 0 0 0 FRED HOPKE 0.50 X X 0 0 0 NEVIN MANN 0.50 X X 0 0 0 FRANK ROTH 0.50 X 0 0 0 GWENDOLYN WEBSTER 0.50 X 0 0 0 LUANNE B FISHER 37.50 X 0 353158 22253 JOHN M BARNUM 37.50 X 0 193720 24544 JOAN M MYERS 37.50 X 0 142089 17490 0 688967 64287 0 0 1 0 SFCS INC 305 SOUTH JEFFERSON STREET ROANOKE VA 24011 ARCHITECTURE 371107 SCHLOUCH INCORPORATED PO BOX 69 BLANDON PA 19510 CONSULTING 311739 LIBERTY LUTHERAN SERVICES 7002 BUTLER PIKE AMBLER PA 19002 MANAGEMENT 157873 3 43751 852 44603 OTHER INCOME 990999 150 150 150 44753 0 0 150 122637 122637 6302 6302 5446 5446 18102 18102 35 35 15575 15575 35343 35343 37916 37916 12835 12835 254191 0 254191 0 1170 4811 4860 5483575 3493478 959314 1990097 6864796 6847452 7830091 8842409 120125 177436 3773150 4926016 3893275 5103452 X 2938927 2762785 595679 575566 402210 400606 3936816 3738957 7830091 8842409 X -209438 11579 X X 0 1 1 X 0 X 38698 44603 83301 2270615 61097 2331712 2309313 61097 44603 2415013 0 0 0 2415013 182051 2868 608 185527 182051 2868 608 185527 23824 92851 51406 150 168231 2491364 87789 93459 51406 44753 2768771 0.87220 0.88090 0.06700 0.08030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 913067 4485 59926 857626 945637 -32570 913067 997767 -52130 945637 1663750 -665983 997767 0.00000 1.00000 0.00000 0 1 1 4340960 2372960 1968000 1129396 1107299 22097 13219 13219 0 1990097 INTEREST IN NET ASSETS OF FOUNDATION 6847452 6847452 DUE TO AFFILIATES 3538285 DUE TO DEACONESS COMMUNITY 1387731 4926016 44753 254191 -209438 11579 11579 -197859 56332 11579 11579 44753 0 44753 254191 0 254191 0 254191 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE INTENDED USE OF THE JOHN D. LANKENAU FUND IS TO USE THE INVESTMENT INCOME AVAILABLE FOR OPERATIONS OF THE MARY J. DREXEL HOME. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: MJD IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MJD FOLLOWS THE PROVISIONS OF THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSISTIONS. THE APPLICATION OF THESE PROVISIONS HAS NO IMPACT ON MJD'S FINANCIAL STATEMENTS. MJD IS ALSO EXEMPT FROM STATE SALES TAXES. MJD 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 YEARS 2009 TO 2011 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN VALUE OF FOUNDATION NET ASSETS -85,547. CHANGE IN PAYABLE TO DEACONESS COMMUNITY 97,126. TOTAL TO SCHEDULE D, PART XI, LINE 8: 11,579. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF FOUNDATION NET ASSETS -85,547. CHANGES IN PAYABLE TO DEACONESS COMMUNITY 97,126. 0 0 0 0 0 0 0 0 0 LUANNE B FISHER 0 330443 0 22715 0 0 0 20476 0 1777 0 375411 0 0 JOHN M BARNUM 0 193720 0 0 0 0 0 16500 0 8044 0 218264 0 0 JOAN M MYERS 0 137089 0 5000 0 0 0 3334 0 14156 0 159579 0 0 SUPPLEMENTAL INFORMATION PART III COMPENSATION POLICY FOR RELATED ORGANIZATIONS: ALL TOP MANAGEMENT OFFICIALS AND KEY EMPLOYEES ARE THE EMPLOYEES OF ITS PARENT ORGANIZATION. THE FOLLOWING POLICIES ARE APPLIED TO THE PARENT AND ITS AFFILIATES: THE EXECUTIVE COMMITTEE APPROVES THE ANNUAL REVIEW AND COMPENSATION OF THE CEO. THE CFO AND EXECUTIVE DIRECTORS ARE REVIEWED ANNUALLY BY THE CEO, WITH COMPARABLE SALARY SURVEYS. THE LAST COMPARABLE SALARY SURVEY WAS DONE IN 2010. THE CEO REPORTS THE ANNUAL EXECUTIVE REVIEWS TO THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 3 MJD DELEGATES ITS ADMINISTRATIVE AND MANAGEMENT FUNCTIONS TO ITS PARENT ORGANIZATION (A NOT-FOR-PROFIT CORPORATION) UNDER THE AFFILIATE AGREEMENT DATED JANUARY 1, 2008. IN ACCORDANCE WITH ANNOUNCEMENT 2001-33, THE TOTAL FEES INCURRED FOR THESE SERVICES WERE $122,637 FOR THE REPORTING YEAR AND WERE REPORTED ON FORM 990, PAGE 10, PART IX, LINE 11A. FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION SHALL HAVE ONE MEMBER. THE SOLE MEMBER SHALL BE LIBERTY LUTHERAN SERVICES. FORM 990, PART VI, SECTION A, LINE 7B THE APPROVAL OF THE MEMBER SHALL BE REQUIRED FOR ANY OF THE FOLLOWING ACTIONS BY THE CORPORATION: ANY MERGER, DISSOLUTION, OR LIQUIDATION OF THE CORPORATION; ANY AMENDMENTS TO THE ARTICLES OF INCORPORATION OR BYLAWS OF THE CORPORATION; THE SALE, PLEDGE, LEASE (BUT ONLY A LEASE FROM THE CORPORATION OF SUBSTANTIALLY ALL OF THE CORPORATION'S REAL PROPERTY), OR OTHER TRANSFER OF THE ASSETS OF THE CORPORATION OTHER THAN 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 FORM 990'S ARE MADE AVAILABLE TO THE BOARD AFTER FILING. HOWEVER, THE FINAL FORM 990 IS REVIEWED IN DETAIL FOR ACCURACY AND SIGNED BY THE CHIEF FINANCIAL OFFICER OF LIBERTY LUTHERAN SERVICES (PARENT ORGANIZATION). FORM 990, PART VI, SECTION B, LINE 12C EVERY YEAR THE CONFLICT OF INTEREST POLICY IS REVIEWED WITH THE BOARD AND SENIOR LEVEL STAFF. THEY ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE. THE CORPORATE COMPLIANCE OFFICER REVIEWS ALL POTENTIAL STAFF CONFLICTS. THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS ALL BOARD CONFLICTS. WHEN A CONFLICT OF INTEREST ARISES, THE BOARD SHALL PERMIT THE INTERESTED PERSON TO MAKE A PRESENTATION AT THE BOARD MEETING AND AFTER THE PRESENTATION, THE INTERESTED PERSON LEAVES AND THE BOARD VOTES ON AN ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST. IF APPROPRIATE, A NON-INTERESTED PERSON OR COMMITTEE INVESTIGATES ALTERNATIVES TO THE PROPOSED ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD WILL DETERMINE IF A MORE ADVANTAGEOUS ARRANGEMENT WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS ARRANGEMENT IS NOT 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 IF IT IS REASONABLE AND FAIR TO THE CORPORATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: CHANGE IN VALUE OF FOUNDATION NET ASSETS -85,547. CHANGE IN PAYABLE TO DEACONESS COMMUNITY 97,126. TOTAL TO FORM 990, PART XI, LINE 5: 11,579. FORM 990, PART XI, LINE 2C THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS DURING THE FILING YEAR. LIBERTY LUTHERAN SERVICES 7002 BUTLER PIKE AMBLER PA 19002 233059658 TO PROVIDE TAX EXEMPT SUBSIDIARIES WITH MANAGEMENT AND ADMINISTRATIVE SERV. PA 501(C)(3) LINE 1 N/A 0 LIBERTY COMMUNITY SERVICES 250 N BETHLEHEM PIKE AMBLER PA 19002 203630505 TO PROVIDE VARIOUS SERVICES TO SENIORS IN THEIR HOMES PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 0 LIBERTY LUTHERAN FOUNDATION 7002 BUTLER PIKE AMBLER PA 19002 232665839 TO IMPLEMENT AND ADMINISTER FUNDRAISING ACTIVITIES FOR AFFILIATES PA 501(C)(3) LINE 11A, I LIBERTY LUTHERAN SERVICES 0 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 LIBERTY LUTHERAN SERVICES 0 ARTMAN LUTHERAN HOME 250 N BETHLEHEM PIKE AMBLER PA 19002 231401548 CCRC, PROVIDING NURSING & OTHER RELATED SERVICES TO SENIORS PA 501(C)(3) LINE 9 LIBERTY LUTHERAN SERVICES 0 PAUL'S RUN 9896 BUSTLETON AVENUE PHILADELPHIA PA 19115 232053395 CCRC, PROVIDING NURSING & OTHER RELATED SERVICES TO SENIORS PA 501(C)(3) LINE 9 LIBERTY LUTHERAN SERVICES 0 LUTHERAN CONGREGATIONAL SERVICES 1923 HANOVER AVENUE ALLENTOWN PA 18109 231894019 TO PROVIDE DISASTER RESPONSE AND COMMUNITY OUTREACH PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 0 LIBERTY LUTHERAN HOUSING DEVELOPMENT CORP 260 LIONS HILL ROAD STATE COLLEGE PA 16803 223876595 CCRC, PROVIDING NURSING & OTHER RELATED SERVICES TO SENIORS PA 501(C)(3) LINE 9 LIBERTY LUTHERAN SERVICES 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 1 1 1 1