2012-05-14T13:10:18-05:00 2011-06-30 CLIFTONLARSONALLEN LLP 610 WGERMANTOWN PIKESTE 400 PLYMOUTH MTG PA 19462 990 2010-07-01 230536370 MARY J DREXEL HOME MARY 2156436333 250 N BETHLEHEM PIKE AMBLER PA 19002 JOHN M BARNUM CFO 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 65433 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 0 0 0 608 14027 92851 51406 93459 65433 0 0 0 0 55613 0 0 0 0 337824 310217 393437 310217 -299978 -244784 7031747 7830091 3221481 3893275 3810266 3936816 TO PROVIDE NURSING, ASSISTED LIVING, AND OTHER RELATED SERVICES TO THE RESIDENTS OF BALA CYNWYD, PA 0 0 51406 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 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 2156436333 250 N BETHLEHEM PIKE AMBLER PA 19002 NEVIN MANN 0.50 X X 0 0 0 DAVID HERBSTER 0.50 X X 0 0 0 REV FRED HOPKE 0.50 X X 0 0 0 CARL HOLMES SR 0.50 X X 0 0 0 TED BRUNER 0.50 X 0 0 0 JOHN HECK 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 0 504689 52655 0 0 1 0 SFCS INC 305 SOUTH JEFFERSON STREET ROANOKE VA 24011 ARCHITECT 123737 1 14027 14027 14027 14027 DISTRIBUTION REVENUE 990999 51256 51256 OTHER INCOME 990999 150 150 51406 65433 51406 0 14027 138703 138703 7500 7500 36362 36362 41 41 39112 39112 14667 14667 49956 49956 13225 13225 BAD DEBT EXPENSE 10651 10651 310217 0 310217 0 11427 1170 2966 4811 4414876 3455562 662282 959314 6355072 6864796 7031747 7830091 20200 120125 3201281 3773150 3221481 3893275 X 2785420 2938927 626098 595679 398748 402210 3810266 3936816 7031747 7830091 X -244784 371334 X X 0 1 1 X 0 X 17283 38698 55981 1431598 2270615 61097 3763310 1448881 2309313 61097 3819291 0 0 0 3819291 162579 182051 2868 608 348106 162579 182051 2868 608 348106 23824 92851 51406 168081 1611460 2491364 87789 93459 51406 4335478 0.88090 0.47830 0.08030 0.08110 X 945637 -32570 913067 997767 -52130 945637 1663750 -665983 997767 0.00000 1.00000 0.00000 0 1 0 3272261 2348777 923484 1129396 1093566 35830 13219 13219 0 959314 INTEREST IN NET ASSETS OF FOUNDATION 6864796 6864796 DUE TO AFFILIATES 2288293 DUE TO DEACONESS COMMUNITY 1484857 3773150 65433 310217 -244784 371334 371334 126550 578772 513339 513339 65433 0 65433 452222 142005 142005 310217 0 310217 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 POSITIONS. 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 2008 TO 2010 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN TEMPORARILY RESTRICTED NET ASSETS OF FOUNDATION -30,419. CHANGE IN PERMANENTLY RESTRICTED NET ASSETS OF FOUNDATION 3,462. CHANGE IN PAYABLE TO DEACONESS COMMUNITY -111,586. CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 509,877. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE INTEREST IN NET ASSETS OF FOUNDATION 509,877. CHANGE IN PERMANENTLY RESTRICTED INTEREST IN NET ASSETS OF FOUNDATION 3,462. PART XIII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN PAYABLE TO DEACONESS COMMUNITY 111,586. CHANGE IN TEMPORARILY RESTRICTED INTEREST IN NET ASSETS OF FOUNDATION 30,419. 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 SUPPLEMENTAL INFORMATION PART III 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 2009. 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, 2001. IN ACCORDANCE WITH ANNOUNCEMENT 2001-33, THE TOTAL FEES INCURRED FOR THESE SERVICES WERE $138,703 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, 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: CHANGE IN TEMPORARILY RESTRICTED NET ASSETS OF FOUNDATION -30,419. CHANGE IN PERMANENTLY RESTRICTED NET ASSETS OF FOUNDATION 3,462. CHANGE IN PAYABLE TO DEACONESS COMMUNITY -111,586. CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 509,877. TOTAL TO FORM 990, PART XI, LINE 5: 371,334. FORM 990, PART XI, LINE 2C THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS DURING THE FILING YEAR. LIBERTY LUTHERAN SERVICES (PARENT) 250 N 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 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 250 N BETHLEHEM 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 250 N 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 ARTMAN LUTHERAN HOME 250 N BETHLEHEM PIKE AMBLER PA 19002 231401548 CCRC PROVIDING NURSING AND 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 HOUSING, NURSING, AND 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 250 N BETHLEHEM PIKE 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