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 231401548 ARTMAN LUTHERAN HOME ARTM 2156436333 250 N BETHLEHEM PIKE AMBLER PA 19002 JOHN M BARNUM 2156436333 2013-04-16 1 JAMES D WATSON P01450300 2156433900 2011 2016-03-07 17:11:31Z JOHN M BARNUM 250 N BETHLEHEM PIKE AMBLER PA 19002 17295870 0 9386 X WWW.ARTMANHOME.COM X 1916 PA TO PROVIDE NURSING AND OTHER RELATED SERVICES TO ELDERLY RESIDENTS IN A CONTINUING CARE RETIREMENT COMMUNITY. 8 8 300 241 0 0 1975 17367 16281321 16610918 380902 210151 88548 77177 16752746 16915613 0 0 0 0 7913265 7919072 0 0 230000 7714527 7574827 15627792 15493899 1124954 1421714 31544607 32526274 19954510 21917366 11590097 10608908 TO PROVIDE NURSING AND OTHER RELATED SERVICES TO SENIORS. 0 0 11674244 15921450 ARTMAN LUTHERAN HOME (ARTMAN) 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. 753791 689468 THE BECOMING CENTER IS A WELLNESS CENTER WITHIN ARTMAN LUTHERAN HOME THAT PROVIDES AND PROMOTES HEALTH AND WELLNESS ACTIVITIES AND EDUCATION. 12428035 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 35 0 1 300 1 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 X 0 0 0 JOHN HECK 0.50 X 0 0 0 DAVID HERBSTER 0.50 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 0 0 0 FRANK ROTH 0.50 X 0 0 0 GWENDOLYN WEBSTER 0.50 X X 0 0 0 LUANNE B FISHER 37.50 X 0 353158 22253 JOHN M BARNUM 37.50 X 0 193720 24544 KATRINA KANE WISE 37.50 X 0 175712 6222 JOAN MYERS 37.50 X 0 142089 17490 0 864679 70509 0 0 1 0 LIBERTY LUTHERAN SERVICES 7002 BUTLER PIKE AMBLER PA 19002 MANAGEMENT 1590756 SODEXHO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 DINING/HOUSEKEEPING 1043175 GENESIS ELDERCARE REHAB SERVICES PO BOX 7247-6524 PHILADELPHIA PA 19170 THERAPY 537897 LIBERTY LUTHERAN FOUNDATION 7002 BUTLER PIKE AMBLER PA 19002 DEVELOPMENT 230000 SFCS INC 305 S JEFFERSON STREET ROANOKE VA 24011 ARCHITECT 163578 5 14885 2482 17367 PERSONAL CARE 623000 8648169 8648169 NURSING FACILITY SERVI 623000 7229504 7229504 BECOMING CENTER FEES 713940 689468 689468 AMORTIZATION OF DEFERR 623000 43777 43777 16610918 117687 117687 41054 0 41054 41054 41054 472221 500 375955 4302 96266 -3802 92464 92464 MEALS AND ROOM RENTAL 900099 23004 23004 VENDING MACHINE INCOME 900099 3761 3761 9358 9358 36123 16915613 16610918 0 287328 6192201 6018442 173759 187509 187509 1090132 949620 140512 449230 436579 12651 1820756 1590756 230000 11132 11132 19357 19357 1630893 1431286 199607 173410 173410 459321 282681 176640 612239 589753 22486 6044 5408 636 13177 3472 9705 617369 613221 4148 689156 681315 7841 200320 1688 198632 MEDICAL SUPPLIES 609709 609709 FOOD 500625 500625 NURSING HOME ASSESSMENT 130826 130826 BAD DEBT 80493 80493 15493899 12428035 2835864 230000 43802 41278 106885 115791 659042 750117 20430 22352 47262 54915 25600399 12431512 13323390 13168887 5244412 5040605 12099384 13332329 31544607 32526274 1388414 1742315 217398 145894 14353500 14068250 3995198 5960907 19954510 21917366 X 10125305 9148279 529235 572521 935557 888108 11590097 10608908 31544607 32526274 X 1421714 -2402903 X X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 722131 13240 -53718 681653 581742 152622 12233 722131 516776 93036 28070 581742 719844 -206568 513276 0.00000 1.00000 0.00000 0 1 1 39500 39500 21454223 9849616 11604607 3709400 2487137 1222263 397276 94759 302517 13168887 DEFERRED FINANCING COSTS 203874 INTEREST IN NET ASSETS OF AFFILIATE 7186442 DUE FROM AFFILIATES 5942013 13332329 PAYABLE TO AFFILIATE 2308734 OBLIGATION UNDER SWAP AGREEMENT 3652173 5960907 16915613 15493899 1421714 -406618 -1996285 -2402903 -981189 14512710 -2402903 -2402903 16915613 0 16915613 15493899 0 15493899 0 15493899 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: MARION POLEY FUNDS ($653,303)- 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: ARTMAN IS EXEMPT FROM FEDERAL INCOME TAX 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 NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX EXEMPT STATUS OR ANY ACTIVITIES THAT ARE NOT 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. ARTMAN IS ALSO EXEMPT FROM SALES TAX. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION -1,082. CHANGE IN VALUE OF SWAP AGREEMENTS -1,995,203. TOTAL TO SCHEDULE D, PART XI, LINE 8: -1,996,285. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION -1,082. CHANGE IN VALUE OF SWAP AGREEMENT -1,995,203. NET UNREALIZED LOSS ON INVESTMENTS -406,618. 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 KATRINA KANE WISE 0 175712 0 0 0 0 0 4685 0 1537 0 181934 0 0 JOAN 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 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. PHILADELPHIA AUTHORITY FOR INDUSTRIAL DEVELOPMENT 232237287 7178182T4 2008-06-03 15149750 REFINANCING THE EXISTING BONDS, PAY FOR THE COSTS OF CERTAIN RENOVATIONS 0 0 0 1380750 15149750 12419529 212562 40440 2477219 2008 1 0 1 1 0 0 0 0 0.00000 0.00000 0.00000 0 1 1 1 MORGAN STANLEY CAPITAL 23.000000000000 0 0 0 0 0 X FORM 990, SCHEDULE K, PART IV, LINE 3C 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. FORM 990, PART VI, SECTION A, LINE 3 ARTMAN DESIGNATES ITS ADMINISTRATIVE/MANAGEMENT AND FUNDRAISING FUNCTIONS TO ITS PARENT AND AFFILIATED ORGANIZATIONS (BOTH ARE NOT-FOR-PROFIT CORPORATIONS) UNDER THE AFFILIATE AGREEMENT DATED JANUARY 1, 2001 ALTERNATIVE TO THE ARRANGEMENT. IN ACCORDANCE WITH THE ANNOUNCEMENT 2001-33, THE TOTAL FEES INCURRED FOR THESE SERVICES DURING THE REPORTING YEAR WERE AS FOLLOWS: $1,590,756 TO ITS PARENT ORGANIZATION AND REPORTED ON FORM 990, PAGE 10, PART IX, LINE 11A, COLUMN C. $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 OF THE MEMBER SHALL BE REQUIRED FOR ANY OF THE FOLLOWING ACTIONS BY THE CORPORATION: ANY MERGER, DISSOLUTION, OR LIQUIDATION OF THE CORPORATION; ANY AMENDMENTS TO THE ARTICLES OF INCORPORATION OR BYLAWS OF THE CORPORATION; THE SALE, PLEDGE, LEASE (BUT ONLY A LEASE FROM THE CORPORATION OF SUBSTANTIALLY ALL OF THE CORPORATION'S REAL PROPERTY), OR OTHER TRANSFER OF THE ASSETS OF THE CORPORATION OTHER THAN TRANSACTION OCCURRING IN THE ORDINARY COURSE OF BUSINESS; THE ADOPTION OF THE CORPORATION'S ANNUAL CAPITAL AND OPERATING BUDGETS; THE ISSUANCE OR ASSUMPTION OF ANY INDEBTEDNESS IN EXCESS OF FIFTY THOUSAND DOLLARS ($50,000) BY THE CORPORATION; THE EXECUTION OF ANY CONTRACT PROVIDING FOR THE MANAGEMENT OF THE CORPORATION; AND ANY MATERIAL CHANGE TO THE BUSINESS OR PROGRAMS OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11 NO REVIEW WILL BE CONDUCTED BY THE GOVERNING BOARD IN ADVANCE OF FILING 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 ORGANZIATION). 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 PRESENATION 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'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -406,618. CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION -1,082. CHANGE IN VALUE OF SWAP AGREEMENTS -1,995,203. TOTAL TO FORM 990, PART XI, LINE 5: -2,402,903. FORM 990, PART XII, LINE 2C THE PROCESS OF OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED DURING THE FILING YEAR. 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 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 ADMINSTER FUNDRAISING ACTIVITIES 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 MARY J DREXEL HOME 238 BELMONT AVENUE BALA CYWYD PA 19004 230536370 CCRC FACILITY WHOSE OPS WERE SUSPENDED DURING PLANNED RENOVATIONS PA 501(C)(3) LINE 9 LIBERTY LUTHERAN SERVICES 0 PAUL'S RUN 9896 BUSTLETON AVENUE PHILADELPHIA PA 19115 232053395 CCRC, TO PROVIDE HOUSING, NURSING, & 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, TO PROVIDE HOUSING, 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