2011-10-11T05:17:17-05:00 2010-12-31 PARENTEBEARD LLC 1869 CHARTER LANE STE 301 LANCASTER PA 17601 990 2010-01-01 231365374 LUTHERCARE LUTH 7176261171 600 EAST MAIN STREET LITITZ PA 17543 WILLIAM KIELY 7176261171 2011-09-28 1 MICHAEL S FREY 7173935696 2010 2016-03-07 17:11:31Z CARL MCALOOSE 600 EAST MAIN STREET LITITZ PA 17543 110004637 0 9386 X WWW.LUTHERCARE.ORG X 1949 PA RENDERS SERVICES TO OLDER ADULTS THROUGH SUPERVISED RESIDENTIAL LIVING AND MEDICAL CARE. 14 13 860 579 0 0 3417257 3267456 35434086 37559804 1126029 1191876 395884 424291 40373256 42443427 0 0 0 0 21250086 21095242 0 0 188335 19570888 20333379 40820974 41428621 -447718 1014806 93478744 103165390 75710234 81539188 17768510 21626202 X OUR MISSION IS TO ENHANCE THE QUALITY OF LIFE THROUGH THE FOLLOWING SERVICES: CREATIVE SENIOR LIVING OPPORTUNITIES; STRENGTHENED FAMILY LIFE THROUGH QUALITY CHILD CARE AND EARLY LEARNING CENTERS; APPROPRIATE SUPPORTS FOR PEOPLE IN THEIR HOMES; AND MEANINGFUL VOLUNTEER EXPERIENCE. LUTHERCARE PURSUES THESE ENDS WITH AN EMPHASIS ON COMMUNITY, WELLNESS AND THE WHOLE PERSON. WE FOSTER LIFE SETTINGS IN WHICH PEOPLE CONNECT WITH OTHERS AND EXPERIENCE VITALITY AND PURPOSE, STRIVING TO REFLECT GOD'S LOVE FOR ALL PEOPLE. 0 0 19165906 19408795 LUTHERCARE PROVIDES LONG TERM CARE AND SHORT-TERM REHABILITATION ALONG WITH OCCUPATIONAL, SPEECH AND PHYSICAL THERAPY IN OUR HEALTH CARE CENTERS LOCATED IN LITITZ AND LEBANON PENNSYLVANIA. MEMORY SUPPORT SERVICES ARE PROVIDED IN A SPECIALIZED CARE UNIT. AN INNOVATIVE APPROACH AND PHILOSOPHY IS EMBRACED, WITH A FOCUS ON THE OVERALL WELLNESS OF THE INDIVIDUAL - PHYSICAL, PSYCHOLOGICAL AND SPIRITUAL. STRONG SUPPORT IS PROVIDED BY VOLUNTEERS WHO EXTEND COMPASSION AND CARING BEYOND THE LIMITATIONS OF STAFF CAPACITY. IN 2010 LUTHERCARE PROVIDED SKILLED NURSING CARE SERVICES FOR 335 OLDER ADULTS, FOR A TOTAL OF 75,014 CENSUS DAYS. 13309540 13478212 LUTHERCARE'S RETIREMENT COMMUNITIES OFFER AN INDEPENDENT LIVING EXPERIENCE TO OLDER ADULTS, ENRICHED WITH OPPORTUNITIES TO ENGAGE IN MANY SOCIAL AND LEARNING ACTIVITIES ON AND OFF CAMPUS. AN EXCITING CAMPUS RENOVATION AND EXPANSION PROJECT AT THE LUTHER ACRES CAMPUS IN LITITZ NOW OFFERS EXPANDED OPTIONS INCLUDING A THEATRE, PUB, NEW CHAPEL AND MANY NEW SPACES FOR INFORMAL GATHERING. 646 OLDER ADULTS WERE PART OF THE RESIDENTIAL LIVING PROGRAM IN 2010, FOR A TOTAL OF 163,353 CENSUS DAYS. IN ADDITION, VALUABLE SUPPORT IS PROVIDED THROUGH OCCUPATIONAL, SPEECH AND PHYSICAL THERAPY, AND PERSONAL CARE SERVICES INCLUDING ASSISTANCE FOR DAILY LIVING ACTIVITIES AND OTHER SUPPORT AS NEEDED. A SPECIALIZED MEMORY SUPPORT UNIT IS ALSO OFFERED. PERSONAL CARE WAS PROVIDED TO 166 INDIVIDUALS FOR 43,850 CENSUS DAYS. 2434257 1988279 LUTHERCARE IS DEEPLY COMMITTED TO SUPPORTING CHILDREN AND FAMILIES IN A VARIETY OF WAYS. WE OFFER CHILD CARE AND EARLY LEARNING OPPORTUNITIES THROUGH FIVE CHILD CARE CENTERS IN LANCASTER AND LEBANON COUNTIES. 592 CHILDREN AND INFANTS THROUGH AGE 12, WERE SERVED BY OUR PROGRAMS IN 2010. SUPPORT WAS PROVIDED THROUGH PUBLIC FUNDING, PRIVATE PAYMENT AND SCHOLARSHIP SUBSIDY. WE ALSO OPERATE A MENTORING PROGRAM FOR HOME DAY CARE PROVIDERS, AND WORKED WITH 18 CENTERS IN 2010. IN ADDITION, LUTHERCARE MANAGES THE CHILD CARE INFORMATION SERVICES PROGRAM IN LEBANON COUNTY, WHICH ASSISTS FAMILIES IN IDENTIFYING AFFORDABLE CHILD CARE OPTIONS AND OTHER SUPPORT SERVICES. 2650923 2684518 857 CHILDREN WERE SERVED THROUGH THE CHILD CARE INFORMATION SERVICES OF LEBANON COUNTY. AS PART OF THE ORGANIZATION'S CHARITABLE MISSION, BENEVOLENCE IS EXTENDED AS NEEDED AND WHEN APPROPRIATE TO RESIDENTS AT ALL LEVELS OF CARE AND TO CHILDREN ENROLLED IN THE CHILD CARE FACILITIES. FOR INDEPENDENT AND PERSONAL CARE RESIDENTS WHO OUTLIVE THEIR RESOURCES AND CAN DEMONSTRATE THEY ARE UNABLE TO PAY FOR SERVICES, A CHARITY ALLOWANCE WILL BE GIVEN. FOR NURSING RESIDENTS, MEDICAID GUIDELINES ARE FOLLOWED TO DETERMINE WHEN BENEVOLENCE IS APPROPRIATE. FOR CHILDREN AT THE CHILD CARE FACILITIES, BENEVOLENCE IS DETERMINED BASED ON FAMILIES' ABILITY TO PAY. THE ORGANIZATION CALCULATES BENEVOLENT CARE AS THE DIFFERENCE BETWEEN ITS ESTABLISHED PRIVATE PAY RATES FOR ALL LEVELS OF CARE COMPARED TO THE ACTUAL PAYMENTS RECEIVED. THE TOTAL BENEVOLENT CARE AMOUNT FOR 2010 WAS APPROXIMATELY $5,030,000. INCLUDING CONTRACTUAL ALLOWANCES RELATED TO PARTICIPATION IN THE MEDICAID AND MEDICARE PROGRAMS OF APPROXIMATELY $4,030,000. 2650923 2684518 37560626 1 1 0 1 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 221 0 1 860 1 0 0 0 0 0 1 1 0 0 0 0 X 14 13 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X WILLIAM KIELY SR VP FINANCETREASURER 7176261171 600 EAST MAIN STREET LITITZ PA 17543 GLENN R ACHEY 1.00 X 0 0 0 BARBARA O BRENEMAN 1.00 X 0 0 0 WAYNE R GONGAWARE 1.00 X 0 0 0 LILLIAN HERBENER 1.00 X 0 0 0 BERNARD J LAPINE 1.00 X X 0 0 0 JOHN H SAEGER 1.00 X X 0 0 0 ANNA LAURA THOMPSON 1.00 X 0 0 0 DAVID K STOUDT 1.00 X 0 0 0 REV DEBORAH L BRUMBAUGH 1.00 X 0 0 0 REV DR ROGER A BUCY 1.00 X 0 0 0 N STEVEN RICKER 1.00 X 0 0 0 ROBERT A BRANDT JR 1.00 X 0 0 0 DR THOMAS B CARMANY 1.00 X 0 0 0 REV LINDA C HANUS 1.00 X 0 0 0 WILLIAM KIELY 40.00 X 135404 0 5629 CARL MCALOOSE 40.00 X 234063 0 28865 BLAKE S DAUB 40.00 X 135053 0 17437 CURTIS B EVANS 40.00 X 122177 0 17075 WILLIAM SNYDER 40.00 X 135059 0 18821 761756 0 87827 5 0 1 0 SODEXO INC & AFFILIATES 4880 PAYSPHERE CIRCLE CHICAGO IL 60674 FOOD SERVICES 2209338 GENESIS REHABILITATION SERVICES PO BOX 7247-6524 PHILADELPHIA PA 19170 THERAPY REHAB SERVICES 1533631 BENCHMARK CONSTRUCTION INC 4121 OREGON PIKE BROWNSTOWN PA 175080806 CONSTRUCTION SERVICES 843225 RGS ASSOCIATES INC 5 SOUTH STATE STREET BROWNSTOWN PA 175080388 LAND PLANNING AND ENGINEERING 297666 BJ BALDWIN ELECTRIC INC 7060 DIVISION HWY NARVON PA 17555 ELECTRICAL CONTRACTING 279292 10 49335 30157 2834264 353700 4600 3267456 RESIDENT SERVICES 623000 34945416 34945416 DAYCARE AND DAY CAMPS 623000 1988279 1988279 NH ASSESSMENT REVENUE 623000 626109 626109 37559804 662632 662632 41120 16319 24801 24801 24801 68019282 1900 67472586 19352 546696 -17452 529244 529244 9671 30157 17820 -8149 -8149 40795 35133 5662 5662 BEAUTY/BARBER SHOP 623000 214076 214076 REIMBURSEMENT FOR LEAS 623000 63892 63892 OTHER INCOME 623000 59180 59180 64829 64829 401977 42443427 37559804 0 1616167 403960 403960 16129504 14366348 1664709 98447 427390 366595 58681 2114 2304831 1994086 300156 10589 1829557 1672652 147172 9733 65016 25181 39835 56826 7456 49370 1943 1943 270 270 5792532 5435399 313374 43759 139059 1504 137555 3507368 3365853 127036 14479 25353 25353 5129139 5091975 37164 55598 43443 11206 949 97703 38338 57399 1966 4289871 4130346 158699 826 278680 251585 27095 BAD DEBT 327108 326683 425 NH ASSESSMENT TAX 263611 263611 BOOKS, DUES, SUBSCRIPTI 118172 63866 53151 1155 MISCELLANEOUS 64302 48137 14441 1724 RESIDENT ACTIVITES AND 52704 51128 1576 68124 16440 49515 2169 41428621 37560626 3679660 188335 4436 8351 905089 1128046 382388 425102 4182226 5163195 1163849 1344787 104392528 52515108 51495591 51877420 34092983 41549860 53715 53715 752379 1121380 446088 493534 93478744 103165390 3390109 3973928 25914936 25173637 39170000 48670000 26602 41253 3157420 4051167 3680370 75710234 81539188 X 13574160 17214238 363869 386009 3830481 4025955 17768510 21626202 93478744 103165390 X 1014806 2842886 X X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 1 100 0 0 1 100 0 1 1943 2143 0 EXPLANATION OF OTHER LOBBYING ACTIVITIES: PART II-B, LINE 1I: LUTHERCARE OCCASIONALLY SENDS OUT MAILINGS TO LEGISLATORS AND OUR CONSTITUENTS REGARDING ISSUES THAT AFFECT OUR COMMUNITY AND ITS RESIDENTS. LUTHERCARE WILL ALSO REACH OUT TO STATE LEGISLATORS ON ISSUES SURROUNDING SENIOR HEALTH CARE AND CHILD CARE. LUTHERCARE PAYS DUES TO THE ORGANIZATIONS PANPHA AND LEADINGAGE. A PORTION OF THE DUES PAID TO THESE ORGANIZATIONS IS ALLOCABLE TO LOBBYING EXPENSES. THE TOTAL AMOUNT OF DUES PAID BY LUTHERCARE THAT IS ALLOCABLE TO LOBBYING IS $1,943. 0 1 5885656 10623 679849 53953 6522175 4663611 117392 1154676 50023 5885656 6151807 42377 -1455537 75036 4663611 0.78700 0.21300 0.00000 0 0 1680113 1680113 87729322 43619799 44109523 12435678 8895309 3540369 2547415 2547415 51877420 UNEARNED INCOME 1315 DEPOSITS HELD 767 INTEREST RATE SWAP AGREEMENT 3673120 GIFT CERTIFICATES PAYABLE 5168 3680370 42443427 41428621 1014806 2237670 605216 2842886 3857692 45009242 2237670 250097 2487767 42521475 270 -78318 -78048 42443427 41151550 -276801 -276801 41428351 270 270 41428621 PART IV, LINE 2B: THE ORGANIZATION HANDLES THE FINANCES OF CERTAIN RESIDENTS. IN HANDLING THE FINANCES, THE ORGANIZATION COLLECTS FUNDS FROM RESIDENTS AND DEPOSITS THEM INTO A SEPARATE ACCOUNT BY FACILITY. THE FUNDS FOR HANDLING THE FINANCES ARE CONTAINED IN THE RESIDENT FUNDS, WHICH ARE REPORTED ON LINE 21 OF THE FORM 990 BALANCE SHEET. TYPICALLY, THE ORGANIZATION IS DEPOSITING CHECKS RELATED TO SOCIAL SECURITY AND PENSION PAYMENTS FOR THE RESIDENTS. AS THE RESIDENTS HAVE EXPENSES THAT ARE DUE, THE ORGANIZATION PAYS FOR THE EXPENSES OUT OF THE ORGANIZATION'S OPERATING CHECKING ACCOUNT. THE ORGANIZATION THEN TRANSFERS THE TOTAL AMOUNT OF EXPENSES FROM THE RESIDENT BANK ACCOUNT BY FACILITY TO THE OPERATING ACCOUNT TO REIMBURSE THOSE FUNDS. INTEREST IS EARNED AND CREDITED TO EACH ACCOUNT. AT ANY GIVEN TIME THE ORGANIZATION KNOWS HOW MUCH OF THE RESIDENT FUNDS ARE HELD. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENTS, AS FUNDED BY THE ORGANIZATION AND ITS DONORS, HAVE BEEN ESTABLISHED FOR A VARIETY OF REASONS RELATED TO THE EXEMPT PURPOSE OF THE ORGANIZATION AND ITS NEEDS AS IT RELATES TO ITS RESIDENTS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES BY USING 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. MANAGEMENT HAS DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THIS RECOGNITION THRESHOLD IN 2010. THE ORGANIZATION'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS FOR THE YEARS ENDED DECEMBER 31, 2007, 2008 AND 2009 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 8 - OTHER ADJUSTMENTS: UNREALIZED DEPRECIATION ON INTEREST RATE SWAP AGREEMENT 355,119. CHANGE IN VALUE OF DEFERRED GIFTS 250,097. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF DEFERRED GIFTS 250,097. PART XII, LINE 4B - OTHER ADJUSTMENTS: RESIDENT ACTIVITIES EXPENSE -9,046. RENTAL EXPENSES -16,319. STORE EXPENSE -35,133. SPECIAL EVENT EXPENSES -17,820. PART XIII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 17,820. UNREALIZED DEPRECIATION ON INTEREST RATE SWAP AGREEMENT -355,119. STORE EXPENSE 35,133. RENTAL EXPENSES 16,319. RESIDENT ACTIVITIES EXPENSE 9,046. ANNUAL GOLF TOURNAMENT 37469 27798 9671 13136 3848 37469 27798 9671 13136 3848 16984 -7313 X 1 1 X X X X X X 0 1 0 0 0 0 0 0 0 CARL MCALOOSE 234063 0 0 0 0 0 28652 0 213 0 262928 0 0 0 BLAKE S DAUB 135053 0 0 0 0 0 5402 0 12035 0 152490 0 0 0 WILLIAM SNYDER 135059 0 0 0 0 0 5402 0 13419 0 153880 0 0 0 PART I, LINE 1A WILLIAM SNYDER, THE VP OF MARKETING AND PHILANTHROPY FOR THE ORGANIZATION, RECEIVED A $35,000 HOUSING ALLOWANCE IN 2010. THIS AMOUNT WAS NOT INCLUDED IN HIS TAXABLE INCOME. PART I, LINE 4B CARL MCALOOSE PARTICIPATES IN A NONQUALIFIED RETIREMENT PLAN IN WHICH HE MAY RECEIVE UP TO 10% OF HIS COMPENSATION IN A DEFERRED PLAN. THE AMOUNT DEFERRED FOR THE YEAR ENDED DECEMBER 31, 2010 WAS $19,290, WHICH REPRESENTED DEFERRED PAYMENTS FROM THE 2009 AND 2010 CALENDAR YEARS. LANCASTER COUNTY HOSPITAL AUTHORITY 236648018 514045ZP1 2010-11-30 10900000 TO REFUND CONSTRUCTION LOAN, PAY FOR ISSUANCE, RENOVATION AND CONSTRUCTION 0 0 0 10900000 19207 1084301 3049529 6618699 2011 1 0 0 1 0 0 1 0 1 0.00000 0.00000 0.00000 1 0 1 1 PNC BANK 10.200000000000 0 0 0 0 0 BENCHMARK CONSTRUCTION ROBERT A BRANDT JR ROBERT A. BRANDT JR. IS PRESIDENT OF BENCHMARK CONST. AND A BOARD MEMBER. 843224 CONSTRUCTION SERVICES 0 FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S BY-LAWS STIPULATE THAT AT LEAST 67% OF THE TOTAL BOARD OF DIRECTORS WILL BE ELECTED BY THE LOWER SUSQUEHANNA SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA (ELCA). FORM 990, PART VI, SECTION A, LINE 7B THE LOWER SUSQUEHANNA SYNOD OF ELCA MUST GIVE WRITTEN APPROVAL TO ANY AMENDDMENT OF AN ARTICLE OR PARAGRAPH OF GOVERNING DOCUMENTS WITH REGARD TO: A. AFFILIATION B. THE PURPOSE STATEMENT C. THE MISSION STATEMENT D. DISSOLUTION OF THE CORPORATION E. RESPONSIBILITY FOR MANAGEMENT AND FISCAL AFFAIRS F. CORPORATE LIABILITY DISCLAIMER G. BOARD MEMBERSHIP ANY PROPOSED AMENDMENT MUST BE SUBMITTED TO THE DIVISION FOR CHURCH IN SOCIETY OF THE ELCA FOR REVIEW PRIOR TO ACTION BY THE SYNOD. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION'S PRESIDENT AND ALL VICE PRESIDENTS WILL REVIEW A DRAFT OF THE FEDERAL FORM 990. ONCE MANAGEMENT HAS REVIEWED THE FORM 990, THE BOARD OF DIRECTORS WILL BE PROVIDED WITH AN ELECTRONIC COPY OF THE FORM 990 FOR THEIR REVIEW. ONCE THE BOARD AND MANAGEMENT ARE SATISFIED WITH THE FILING COPY, THE VICE PRESIDENT OF FINANCE WILL SIGN THE FORM 990 AND RELEASE THE ELECTRONIC VERSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL NEWLY ELECTED BOARD MEMBERS COMPLETE A CONFLICT OF INTEREST FORM. ALL EXISTING BOARD MEMBERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM ANNUALLY. IF A BOARD MEMBER HAS A CONFLICT OF INTEREST, THE RELATED PARTY TRANSACTION IS MONITORED AND EVALUATED BY THE REMAINING BOARD AND MANAGEMENT TO ENSURE THAT THE TRANSACTION IS AT ARM'S LENGTH. HAVING A RELATED PARTY TRANSACTION WITH A BOARD MEMBER DOES NOT PRECLUDE THAT PERSON FROM BEING ON THE BOARD. IF A CONFLICT DOES EXIST, THE INTERESTED INDIVIDUAL MAY MAKE A PRESENTATION AT A BOARD OR COMMITTEE MEETING. HOWEVER, AFTER THE PRESENTATION HAS BEEN MADE, THE INTERESTED PERSON MUST LEAVE THE MEETING DURING THE DISCUSSION OF, AND VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 LUTHERCARE CONTRACTS WITH AN INDEPENDENT PARTY TO PERFORM A SALARY MARKET REVIEW FOR THE CEO AND VP'S. THE SALARY MARKET REVIEW INCLUDES A REVIEW OF THE COMPENSATION AGREEMENTS IN PLACE BETWEEN COMPARABLE NON-PROFIT ORGANIZATIONS AND THEIR EXECUTIVES TO ENSURE THAT COMPENSATION IS WITHIN FAIR VALUE RANGE. THE REPORT IS SUBMITTED TO THE BOARD AND COMPENSATION COMMITTEE WHICH APPROVES ANY INCREASE FOR THE CEO. THE CEO USES THE REPORT TO DETERMINE INCREASES FOR THE VP'S. THE PROCESS IS PERFORMED IN CONJUNCTION WITH ANNUAL EMPLOYEE SALARY INCREASES. THIS PROCESS HAS BEEN DISCUSSED AT THE EXECUTIVE COMMITTEE LEVEL AND THEN DISCUSSED IN AN EXECUTIVE SESSION WITH THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 2,237,670. UNREALIZED DEPRECIATION ON INTEREST RATE SWAP AGREEMENT 355,119. CHANGE IN VALUE OF DEFERRED GIFTS 250,097. TOTAL TO FORM 990, PART XI, LINE 5: 2,842,886. AUDIT OVERSIGHT FORM 990, PART XII, LINE 2C THE FINANCIAL ADVISORY COMMITTEE ASSUMES RESPONSIBILITY FOR SELECTING THE ORGANIZATION'S INDEPENDENT AUDITORS. NO CHANGES HAVE BEEN MADE TO THE PROCEDURES FROM PRIOR YEARS.