2011-04-18T05:19:43-05:00 2010-06-30 BBD LLP 1835 MARKET STREET 26TH FLOOR PHILADELPHIA PA 19103 990 2009-07-01 231401548 ARTMAN LUTHERAN HOME ARTM 2156436333 250 N BETHLEHEM PIKE AMBLER PA 19002 JOHN M BARNUM 2156436333 2011-04-19 1 Marianne Mak 2155677770 2009 2016-02-24 21:20:13Z JOHN M BARNUM 250 N BETHLEHEM PIKE AMBLER PA 19002 19189398 0 X WWW.ARTMANHOME.COM X 1916 PA SEE PAGE 2, PART III, LINE 4a. 8 8 323 138 0 0 7522 55950 15556603 15685728 73515 389793 63025 104492 15700665 16235963 0 0 7297913 7711901 0 236000 7910467 7983821 15208380 15695722 492285 540241 26544731 27845014 19376675 20142139 7168056 7702875 SEE LINE 4A BELOW. 0 0 11914789 15011844 ARTMAN LUTHERAN HOME (ALH) OPERATES A CONTINUING CARE RETIREMENT COMMUNITY PROVIDING NURSING AND OTHER RELATED SERVICES TO ELDERLY RESIDENTS IN A FACILITY THAT INCLUDES 61 SKILLED NURSING BEDS AND 123 ASSITED LIVING UNITS. ARTMAN'S FACILITY IS LOCATED IN AMBLER, PENNSYLVANIA, AND ITS PRIMARY SERVICE AREA INCLUDES AMBLER, PENNSYLVANIA AND THE SURROUNDING COMMUNITIES. 715579 673884 BECOMING CENTER ACTIVITIES WHICH PROMOTE HEALTHY AND MEANINGFUL LIFESTYLES. 12630368 1 1 0 0 0 0 0 0 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 1 31 0 323 1 0 0 0 0 0 0 0 0 0 8 8 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X CHIEF FINANCIAL OFFICER 2156436333 250 N BETHLEHEM PIKE AMBLER PA 19002 X BRIAN KEIM 2.00 X X 0 0 0 CARL W HOLMES SR 1.00 X X 0 0 0 THE REV FRED HOPKE 1.00 X X 0 0 0 JOHN HECK 1.00 X 0 0 0 DAVID HERBSTER 1.00 X 0 0 0 NEVIN MANN 1.00 X 0 0 0 FRANK ROTH 1.00 X 0 0 0 GWENDOLYN WEBSTER 1.00 X 0 0 0 LUANNE B FISHER CEO 37.50 X X 0 311093 17114 JOHN M BARNUM CFO 37.50 X 0 180000 13020 KATRINA KANE WISE 37.50 X 0 156775 10124 0 647868 40258 0 0 1 0 LIBERTY LUTHERAN SERVICES (PARENT) 250 N BETHLEHEM PIKE AMBLER PA 19002 MANAGEMENT SERVICE 1508832 GENESIS ELDERCARE REHAB SERVICES PO Box 7247-6524 Philadelphia PA 19170 THERAPY SERVICE 499333 SODEXO INC & AFFILIATES PO Box 360170 Pittsburgh PA 15251 DINING/HSEKPING/LAUNDRY SVCS MGMT 370541 LIBERTY LUTHERAN FOUNDATION (AFFILIATE) 250 N BETHLEHEM PIKE aMBLER PA 19002 DEVELOPMENT SERVICE 248833 4 54175 1775 55950 PATIENT CARE/RESIDENT 623000 8137828 8137828 MEDICARE/MEDICAID 623000 3855074 3855074 NURSING FACILITY SVC 623000 2965283 2965283 BECOMING CENTER fees 713940 673884 673884 amortization of deferr 623000 53659 53659 15685728 109006 109006 53088 53088 53088 53088 3234222 2953435 280787 280787 280787 distribution from affi 900099 28070 28070 MEALS AND ROOM RENTAL 900099 19115 19115 VENDING MACHINE INCOME 900099 2611 2611 1608 1608 51404 16235963 15713798 0 466215 6116157 5912525 203632 237440 229535 7905 907231 689520 217711 451073 438367 12706 1722122 1486122 236000 14379 14379 1158439 918552 239887 124142 124142 185427 23217 162210 29662 29662 884493 836915 47578 5930 5160 770 27834 12825 15009 657223 657223 1107475 1107475 149135 149135 SUPPLIES 1669492 1603621 65871 BAD DEBT EXPENSE 120000 120000 NURSING HOME ASSESSMENT 67106 67106 PROFESSIONAL FEES 56542 56542 4420 4185 235 15695722 12630368 2829354 236000 1316400 30823 3324 104716 1060333 1106689 25132 27276 198798 40330 24921433 10847303 14669236 14074130 3070579 4091181 6200929 8369869 26544731 27845014 2113801 1101533 61129 129043 14892500 14628250 2309245 4283313 19376675 20142139 X 6267650 6652770 215978 285585 684428 764520 7168056 7702875 26544731 27845014 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 516776 0 93036 28070 581742 719844 3500 -206568 516776 1.00000 0 1 1 39500 39500 17808044 7193447 10614597 3565464 1545247 2020217 3388724 1991283 1397441 119701 117326 2375 14074130 DEFERRED FINANCING COSTS 219557 INTEREST IN NET ASSETS OF AFFILIATE 5089038 ACCOUNTS RECEIVABLE, AFFILIATE 3061274 8369869 PAYABLE TO AFFILIATE 2048020 DEFERRED ENTRANCE FEES 105558 OBLIGATION UNDER SWAP AGREEMENTS 2129735 4283313 16235963 15695722 540241 96806 -102228 -5422 534819 16665364 -7660 437061 429401 16235963 0 16235963 15695722 0 15695722 0 15695722 Part V, Line 4: Description of Intended Use of Endowment Funds: alh's endowment fund consists of two funds: [1]THE MARION POLEY FUND ($566,632) - ITS INVESTMENT INCOME IS AVAILABLE FOR THE MAINTENANCE OF ARTMAN'S FACILITY. [2]THE BENEVOLENT FUND ($15,110). ITS INVESTIMENT INCOME IS AVAILABLE TO PROVIDE BENEVOLENT CARE FOR RESIDENTS OF ARTMAN. Part XI, Line 8 - Other Adjustments: CHANGE IN VALUE OF ASSETS UNDER SWAP AGREEMENT: -688988. chANGE IN INTEREST IN NET ASSETS OF AFFILIATE: 586760. Part XII, Line 2d - Other Adjustments: CHANGE IN NET ASSETS OF FOUNDATION: 437061. X X 0 0 0 0 0 0 0 0 0 LUANNE B FISHER CEO 0 311093 0 0 0 0 0 0 0 17114 0 328207 0 166773 JOHN M BARNUM CFO 0 180000 0 0 0 0 0 0 0 13020 0 193020 0 96992 KATRINA KANE WISE 0 156775 0 0 0 0 0 0 0 10124 0 166899 0 83687 THE PHILADELPHIA AUTHORITY FOR INDUSTRIAL DEVELOPMENT 232237287 7178182T4 2008-06-03 15149750 FOR REFINANCING THE EXISTING BONDS AND FACILITY RENOVATIONS 0 0 15149750 12419529 212562 40440 2477219 2008 1 0 1 1 0 0 0 0 0 0 0 1 1 MORGAN STANLEY CAPITAL SERVICES 0 0 0 Form 990, Part VI, Section A, line 3 DELEGATION OF MANAGEMENT ALH DELEGATES 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. In accordance with the announcement 2001-33, the total fees incurred for these services during the reporting year were as follows: [1] $1,486,122 to its parent organization and reported on Form 990, Page 10, Part IX, Line 11a, Column c; and [2] $236,000 to its affiliated organization and reported on Form 990, Page 10, Part IX, Line 11a, Column d. Form 990, Part VI, Section B, line 11 GOVERNING BODY REVIEW OF FORM 990 NO REVIEW WAS OR WILL BE CONDUCTED BY THE GOVERNING BOARD. 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 ENFORCEMENT OF CONFLICTS POLICY EVERY YEAR THE CONFLICTS OF INTEREST POLICY IS REVIEWED WITH THE BOARD AND SENIOR LEVEL STAFF AND 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. Form 990, Part VI, Section B, line 15 PROCESS FOR DETERMINING COMPENSATION 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 CEO'S COMPENSATION IS REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD. IN THAT PROCESS COMPARABLE SALARY SURVEYS ARE REVIEWED. THE EXEUCTIVE COMMITTEE APPROVES THE REVIEW AND COMPENSATION OF THE CEO. THE CFO AND EXECUTIVE DIRECTORS ARE REVIEWED BY THE CEO, WITH COMPARABLE SALARY SURVEYS. THE CEO REPORTS THESE REVIEWS TO THE EXECUTIVE COMMITTEE. Form 990, Part VI, Section C, line 19 PUBLIC AVAILABILITY OF OTHER DOCUMENTS COPIES OF ALH'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND FORM 990 WILL BE PROVIDED ON REQUEST. THEY ARE ALSO AVAILABLE FOR INSPECTION AT ITS OFFICE. Schedule K Supplental Information THE $15,149,750 (REPORTED ON PART I LINE A COLUMNE E) REPRESENTED THE 35% OF THE TOTAL BOND ISSUE PRICE. THE OTHER 65% OF THE ISSUE PRICE ($28,135,250) WAS USED AND REPORTED ON ITS AFFILIATED ORGANIZATION: PAUL'S RUN [EIN:23-2053395]. THEY ARE JOINTLY AND SEVERALLY LIABLE FOR REPAYMENT OF THE BONDS. SCHEDULE K, PART IV, ARBITRAGE, LINE 3C: TERM OF HEDGE THERE ARE TWO SWAP AGREEMENTS. THE FIRST SWAP HAS A TRADE DATE OF 12/15/2004, AN EFFECTIVE DATE OF 05/15/2006 AND A TERMINATION DATE OF 05/01/2034. 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 05/15/2008, AN EFFECTIVE DATE OF 6/3/2008 AND A TERMINATION DATE OF 5/1/2038. SCHEDULE R, PART II, RELATED ORGANIZATIONS' PRIMARY ACTIVITIES [1] LIBERTY LUTHERAN SERVICES: A SOUTHEASTERN PENNSYLVANIA SOCIAL MINISTRY ORGANIZATION. LIBERTY LUTHERAN SERVICES' EXEMPT PURPOSE IS TO PROVIDE ITS TAX-EXEMPT SUBSIDIARIES WITH MANAGEMENT AND ADMINISTRATIVE SERVICES. [2] LIBERTY COMMUNITY SERVICES INC: A NONPROFIT ORGANIZATION THAT PROVIDES VARIOUS SERVICES TO THE ELDERLY IN THEIR HOMES. THESE SERVICES INCLUDE PROVIDING (A) ASSISTANCE WITH HOUSEKEEPING, SHOPPING, BATHING AND DRESSING; (B) TRANSPORTATION TO MEDICAL APPOINTMENTS AND SOCIAL ENGAGEMENTS; (C) MAINTENANCE AND REPAIR SERVICES; (D) BEAUTICIAN AND BARBER SERVICES [3] LIBERTY LUTHERAN FOUNDATION: A NONPROFIT ORGANIZATION THAT IS RESPONSIBLE FOR THE IMPLEMENTATION AND ADMINISTRATION OF FUNDRAISING ACTIVITIES FOR LIBERTY LUTHERAN SERVICES, PAUL'S RUN, ARTMAN LUTHERAN HOME, MARY J. DREXEL HOME, LUTHERAN CHILDREN & FAMILY SERVICE OF EASTERN PENNSYLVANIA AND LIBERTY COMMUNITY SERVICES, AND FOR THE MANAGEMENT OF THEIR INVESTMENT PORTFOLIOS. [4] LIBERTY LUTHERAN HOUSING DEVELOPMENT CORPORATION: INACTIVE. [5] LUTHERAN CHILDREN AND FAMILY SERVICE OF EASTERN PENNSYLVANIA: A NONPROFIT MULTI-SERVICE AGENCY THAT PROVIDES SERVICE TO PEOPLE OF ALL AGES THROUGH A VARIETY OF PROGRAMS INCLUDING FOSTER CARE, SERVICES TO CHILDREN IN THEIR OWN HOME, UNACCOMPANIED REFUGEE FOSTER CARE, ADOPTION, REFUGEE RESETTLEMENT, ADULT BASIC EDUCATION, TREATMENT SERVICES AND SERVICES TO REFUGEES AND IMMIGRANTS. [6] MARY J. DREXEL HOME: A NONPROFIT ORGANIZATION THAT PROVIDES NURSING, ASSISTED LIVING AND OTHER RELATED SERVICES TO RESIDENTS IN A FACILITY LOCATED IN BALA CYNWYD, PENNSYLVANIA, AND INCLUDES 30 SKILLED NURSING BEDS AND 36 ASSISTED LIVING UNITS. In May 2008, MJD approved plans to renovate and expand its 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 during 2012 at an estimated cost of $21 million. [7] PAUL'S RUN: A NONPROFIT ORGANIZATION THAT OPERATES A CONTINUING CARE RETIREMENT COMMUNITY PROVIDING HOUSING, NURSING AND OTHER RELATED SERVICES TO ELDERLY RESIDENTS IN A FACILITY THAT INCLUDES 120 SKILLED NURSING BEDS, 62 ASSISTED LIVING UNITS AND 256 INDEPENDENT LIVING UNITS. PAUL'S RUN'S FACILITY IS LOCATED IN PHILADELPHIA, PENNSYLVANIA AND ITS PRIMARY SERVICE AREA INCLUDES PHILADELPHIA, PENNSYLVANIA AND SURROUNDING COMMUNITIES. LIBERTY LUTHERAN SERVICES (PARENT) 250 NORTH BETHLEHEM PIKE AMBLER PA 19002 233059658 SEE SCHEDULE O FOR DETAILS. PA 501(C)(3) 170(B)(1) (A)(I) LIBERTY COMMUNITY SERVICES (AFFILIATE) 250 NORTH BETHLEHEM PIKE AMBLER PA 19002 203630505 SEE SCHEDULE O FOR DETAILS. PA 501(C)(3) 170(B)(1) (A)(I) LIBERTY LUTHERAN FOUNDATION (AFFILIATE) 250 NORTH BETHLEHEM PIKE AMBLER PA 19002 232665839 SEE SCHEDULE O FOR DETAILS. PA 501(C)(3) 509(A)(3) LIBERTY LUTHERAN HOUSING DEVELOPMENT CORP (INACTIVE) (AFFILIATE) 250 NORTH BETHLEHEM PIKE AMBLER PA 19002 223876595 SEE SCHEDULE O FOR DETAILS. PA 501(C)(3) 170(B)(1) (A)(I) LUTHERAN CHILDREN & FAMILY SERVICE OF EASTERN PA (AFFILIATE) 250 NORTH BETHLEHEM PIKE AMBLER PA 19002 231696007 SEE SCHEDULE O FOR DETAILS. PA 501(C)(3) 170(B)(1) (A)(VI) MARY J DREXEL HOME (AFFILIATE) 238 BELMONT AVENUE BALA CYNWYD PA 19004 230536370 SEE SCHEDULE O FOR DETAILS. PA 501(C)(3) 509(A)(2) PAUL'S RUN (AFFILIATE) 9896 BUSTLETON AVENUE PHILADELPHIA PA 19115 232053395 SEE SCHEDULE O FOR DETAILS. PA 501(C)(3) 509(A)(2) 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 1