2012-05-14T13:10:18-05:00 2011-06-30 CLIFTONLARSONALLEN LLP 610 WGERMANTOWN PIKESTE 400 PLYMOUTH MTG PA 19462 990 2010-07-01 231401548 ARTMAN LUTHERAN HOME ARTM 2156436333 250 N BETHLEHEM PIKE AMBLER PA 19002 JOHN M BARNUM 2156436333 2012-05-10 1 JAMES D WATSON 2156433900 2010 2016-02-24 21:20:13Z JOHN M BARNUM 250 N BETHLEHEM PIKE AMBLER PA 19002 19270896 0 9386 X WWW.ARTMANHOME.COM X 1916 PA TO PROVIDE NURSING AND OTHER RELATED SERVICES TO SENIORS IN A CONTINUING CARE RETIREMENT COMMUNITY. 8 8 314 241 0 0 55950 1975 15685728 16281321 389793 380902 104492 88548 16235963 16752746 0 0 0 0 7711901 7913265 0 0 230000 7983821 7714527 15695722 15627792 540241 1124954 27845014 31544607 20142139 19954510 7702875 11590097 TO PROVIDE NURSING AND OTHER RELATED SERVICES TO SENIORS. 0 0 11650809 15661139 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. 709610 632415 THE BECOMING CENTER IS A WELLNESS CENTER WITHIN ARTMAN LUTHERAN HOME THAT PROVIDES AND PROMOTES HEALTH AND WELLNESS ACTIVITIES AND EDUCATION. 12360419 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 1 314 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 2156436333 250 N BETHLEHEM PIKE AMBLER PA 19002 TED BRUNER 0.50 X 0 0 0 JOHN HECK 0.50 X X 0 0 0 DAVID HERBSTER 0.50 X 0 0 0 CARL HOLMES SR 0.50 X X 0 0 0 REV FRED HOPKE 0.50 X X 0 0 0 NEVIN W MANN 0.50 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 303116 39180 JOHN M BARNUM 37.50 X 0 201573 13475 KATRINA KANE WISE 37.50 X 0 160769 10133 JOAN M MYERS 37.50 X 0 120125 17132 0 785583 79920 0 0 1 0 GENESIS ELDERCARE REHAB SERVICES PO BOX 7247-6524 PHILADELPHIA PA 19170 THERAPY 624132 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 DINING/HOUSEKEEPING/LAUNDRY 434929 2 1975 1975 PATIENT CARE 623000 8396320 8396320 NURSING FACILITY SERVI 623000 7170290 7170290 BECOMING CENTER FEES 713940 632415 632415 AMORTIZATION OF DEFERR 623000 82296 82296 16281321 103781 103781 57119 57119 57119 57119 2795271 2518150 277121 277121 277121 MEALS AND ROOM RENTAL 900099 12261 12261 DISTRIBUTION FROM AFFI 900099 12233 12233 VENDING MACHINE INCOME 900099 2320 2320 4615 4615 31429 16752746 16293554 0 457217 5995446 5820218 175228 238559 238559 1245581 794233 451348 433679 421051 12628 1687208 1457208 230000 1455068 1284009 171059 89378 89160 218 422093 192774 229319 800842 774702 26140 5526 4964 562 9479 2695 6784 638194 634200 3994 1068050 1068050 184024 42345 141679 MEDICAL SUPPLIES 644719 644719 FOOD 490876 490876 BAD DEBT EXPENSE 122647 122647 NURSING HOME ASSESSMENT 76662 76662 NURSING 19761 19761 15627792 12360419 3037373 230000 30823 43802 104716 106885 1106689 659042 27276 20430 40330 47262 25077972 11907511 14074130 13170461 4091181 5244412 8369869 12252313 27845014 31544607 1101533 1388414 129043 149136 14628250 14353500 105558 68262 4177755 3995198 20142139 19954510 X 6652770 10125305 285585 529235 764520 935557 7702875 11590097 27845014 31544607 X 1124954 2762268 X X 0 1 1 X 0 X 1 1 581742 152622 12233 722131 516776 93036 28070 581742 719844 3500 -206568 516776 0.00000 1.00000 0.00000 0 1 1 39500 39500 21436216 9537902 11898314 3602256 2369609 1232647 13170461 DEFERRED FINANCING COSTS 211715 INTEREST IN NET ASSETS OF AFFILIATE 7067524 DUE FROM AFFILIATES 4820145 CONSTRUCTION IN PROGRESS 152929 12252313 PAYABLE TO AFFILIATE 2338228 OBLIGATION UNDER SWAP AGREEMENTS 1656970 3995198 16752746 15627792 1124954 791017 1971251 2762268 3887222 19515014 791017 1971251 2762268 16752746 0 16752746 15627792 0 15627792 0 15627792 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: MARION POLEY FUND ($707,021)-ITS INVESTMENT INCOME IS AVAILABLE FOR MAINTENANCE OF ARTMAN'S FACILITY. THE BENEVOLENT FUND ($15,110)-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 SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. THE TAX RETURNS FOR THE YEARS 2008 TO 2010 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. ARTMAN IS ALSO EXEMPT FROM STATE SALES TAXES. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN TEMPORARILY RESTRICTED NET ASSETS OF FOUNDATION 243,650. CHANGE IN PERMANENTLY RESTRICTED NET ASSETS OF FOUNDATION 171,037. CHANGE IN VALUE OF SWAP AGREEMENT 472,765. CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 1,083,799. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 1,498,486. CHANGE IN FAIR VALUE OF SWAP AGREEMENTS 472,765. 0 0 0 0 0 0 0 0 0 LUANNE B FISHER 0 303116 0 0 0 0 0 0 0 39180 0 342296 0 10037 JOHN M BARNUM 0 181573 0 20000 0 0 0 0 0 13475 0 215048 0 5732 KATRINA KANE WISE 0 155769 0 5000 0 0 0 0 0 10133 0 170902 0 166899 SUPPLEMENTAL INFORMATION PART III ALL TOP MANGEMENT 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 2009. 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 15149750 12419529 212562 40440 2477219 2008 1 0 1 1 0 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 1 MORGAN STANLEY CAPITAL SERVICES 23.000000000000 0 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 ALH DESIGNATES ITS ADMINISTRATIVE/MANAGEMENT AND FUNDRAISING FUNCTIONS TO ITS PARENT AND AFFILIATED ORGANIZATIONS (BOTH ARE NOT-FOR-PROFIT ORGANIZATIONS) UNDER THE AFFILIATE AGREEMENT DATED JANUARY 1, 2011. IN ACCORDANCE WITH THE ANNOUNCEMENT 2001-33, THE TOTAL FEES INCURRED FOR THESE SERVICES DURING THE REPORTING YEAR WERE AS FOLLOWS: A)$1,457,208 TO ITS PARENT ORGANIZATION AND REPORTED ON FORM 990, PAGE 10, PART IX, LINE 11A, COLUMN C 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 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 CORPORATIONS 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 CORPORATIONS 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 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, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 791,017. CHANGE IN TEMPORARILY RESTRICTED NET ASSETS OF FOUNDATION 243,650. CHANGE IN PERMANENTLY RESTRICTED NET ASSETS OF FOUNDATION 171,037. CHANGE IN VALUE OF SWAP AGREEMENT 472,765. CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 1,083,799. TOTAL TO FORM 990, PART XI, LINE 5: 2,762,268. FORM 990, PART XI, LINE 2C THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS DURING THE FILING YEAR. 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. LIBERTY LUTHERAN SERVICES (PARENT) 250 NORTH BETHLEHEM PIKE AMBLER PA 19002 233059658 TO PROVIDE TAX EXEMPT SUBSIDIARIES WITH MANAGEMENT AND ADMINISTRATIVE SERVIC PA 501(C)(3) LINE 1 N/A 0 LIBERTY COMMUNITY SERVICES 250 NORTH 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 250 NORTH BETHLEHEM PIKE AMBLER PA 19002 232665839 TO IMPLEMENT AND ADMINISTER FUNDRAISING ACTIVITIES FOR THE AFFILIATES PA 501(C)(3) LINE 11A, I LIBERTY LUTHERAN SERVICES 0 LUTHERAN CHILDREN & FAMILY SERVICE OF EASTERN PA 250 NORTH BETHLEHEM PIKE AMBLER PA 19002 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 CYNWYD PA 19004 230536370 ASSISTED LIVING 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 ,AND OTHER 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 CORPORATION 238 BELMONT AVENUE AMBLER PA 19002 223876595 INACTIVE PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 1 1 1 1