2024-05-15T09:00:24-05:00 2023-06-30 232896692 BBD LLP 1835 MARKET STREET SUITE 300 PHILADELPHIA PA 19103 990 2022-07-01 203630505 LIBERTY COMMUNITY SERVICES INC LIBE 2674647700 7002 BUTLER PIKE AMBLER PA 19002 JOHN M BARNUM CFO CFO/SENIOR VICE PRESIDENT 2674647700 2024-05-15 1 JOHN BARNUM CFO 999009999 0 BRIAN PAGE P02402981 2155677770 2024-05-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LIBERTY AT HOME AND LIBERTY HOSPICE LUANNE FISHER 7002 BUTLER PIKE AMBLER PA 19002 6430 0 9386 X WWW.LIBERTYATHOME.ORG X 1994 PA LIBERTY AT HOME PROVIDES COMPREHENSIVE HOME CARE SERVICES USING A HOLISTIC, PERSONALIZED APPROACH TO MEET THE PHYSICAL, EMOTIONAL, SOCIAL, AND SPIRITUAL NEEDS OF ADULTS. 6 5 60 0 0 0 0 0 640317 4746 0 -5477 13365 44 653682 -687 0 0 0 0 823152 54773 0 0 0 377416 176691 1200568 231464 -546886 -232151 123982 41310 2126567 2272520 -2002585 -2231210 LIBERTY AT HOME PROVIDED THROUGH JUNE 30, 2023, COMPREHENSIVE HOME CARE SERVICES USING A HOLISTIC, PERSONALIZED APPROACH TO MEET THE PHYSICAL, EMOTIONAL, SOCIAL, AND SPIRITUAL NEEDS OF ADULTS. 0 0 204770 4746 LIBERTY COMMUNITY SERVICES, D/B/A LIBERTY AT HOME AND LIBERTY HOSPICE, IS A NONPROFIT 501(C)(3) ORGANIZATION THAT PROVIDED HOME CARE SERVICES TO SENIORS IN THEIR HOMES. DURING JANUARY 2020, LAH DISCONTINUED ITS HOME HEALTH, HOSPICE AND THERAPY SERVICES THAT HAD UNTIL THAT TIME BEEN PROVIDED TO AFFILIATES AND SURROUNDING EXTERNAL COMMUNITIES ENCOMPASSING THE PHILADELPHIA FIVE-COUNTY AREA. IN JUNE 2022 LIBERTY AT HOME DISCONTINUED ITS HOME CARE SERVICES. 204770 1 0 0 0 0 0 0 0 0 0 0 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 1 2 0 1 60 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 0 1 0 0 1 0 1 1 1 0 0 0 1 1 1 1 1 1 0 0 PA X JOHN M BARNUM CFOSENIOR VICE PRE 2674647700 7002 BETHLEHEM PIKE AMBLER PA 19002 BEVERLY BORTZ CHAIR 0.50 4.00 X X 0 0 0 LUANNE FISHER PRESIDENT 0.50 41.00 X X 0 731238 33770 FRED HOPKE TREASURER 0.50 4.00 X X 0 0 0 JAMES HIMLER SECRETARY 0.50 3.50 X X 0 0 0 LINDA BRECKENRIDGE BOARD MEMBER 0.50 3.50 X 0 0 0 DAVID STETTLER BOARD MEMBER 0.50 3.50 X 0 0 0 JOHN BARNUM SENIOR VP/CFO 0.50 37.50 X 0 325022 23882 JOAN MCCABE MYERS SENIOR VP/COO 0.50 37.50 X 0 313456 21110 0 1369716 78762 0 0 1 0 0 HOME CARE SERVICES 624100 4746 4746 4746 1640 7117 -5477 -5477 -5477 OTHER REVENUE 624100 44 44 44 -687 4746 0 -5433 X 54773 54773 71895 48753 23142 9 9 1 1 101060 101060 1640 1640 1701 1701 SUPPLIES/OTHER 385 174 211 231464 204770 26694 0 200 200 64399 3389 3 0 7117 48877 41107 123982 41310 111430 26980 400666 198977 1614471 2046563 2126567 2272520 X -2016126 -2244751 13541 13541 -2002585 -2231210 123982 41310 X -232151 3526 X 0 1 X 1 0 X 0 DUE FROM AFFILIATES 13 INTEREST IN NET ASSETS OF FOUNDATION 41094 41107 PAYABLES TO AFFILIATES 1844918 CURRENT PORTION OF SBA LOAN PAYABLE (PPP) 201645 2046563 X -677 10 10 -687 0 -687 227948 -3516 -3516 231464 0 231464 PART X, LINE 2: LAH QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. LAH IS ALSO EXEMPT FROM STATE INCOME TAX. LAH FOLLOWS THE PROVISIONS OF THE INCOME TAX ACCOUNTING STANDARDS REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE APPLICATION OF THESE PROVISIONS HAS NO IMPACT ON LAH'S FINANCIAL STATEMENTS. LAH'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 10. PART XI, LINE 4B - OTHER ADJUSTMENTS: COVID RELATED EXPENSES PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE -3,516. PART XII, LINE 4B - OTHER ADJUSTMENTS: COVID RELATED EXPENSES X X 0 0 0 0 0 0 0 1 0 LUANNE FISHER PRESIDENT 0 531238 0 200000 0 0 0 22625 0 11145 0 765008 0 0 JOHN BARNUM SENIOR VP/CFO 0 305022 0 20000 0 0 0 16484 0 7398 0 348904 0 0 JOAN MCCABE MYERS SENIOR VP/COO 0 293456 0 20000 0 0 0 16307 0 4803 0 334566 0 0 PART I, LINE 7 DISCRETIONARY BONUSES WERE PAID. SCHEDULE J, PART II, 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 COO ARE REVIEWED ANNUALLY BY THE CEO, WHILE THE EXECUTIVE DIRECTORS ARE REVIEWED ANNUALLY BY THE COO, ALL WITH COMPARABLE SALARY SURVEYS. THE CEO REPORTS THE ANNUAL EXECUTIVE REVIEWS TO THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 3 LIBERTY AT HOME DESIGNATES ITS ADMINISTRATIVE/MANAGEMENT AND FUNDRAISING FUNCTIONS TO ITS PARENT AND AFFILIATES ORGANIZATIONS (BOTH ARE NOT-FOR-PROFIT CORPORATIONS) UNDER THE AFFILIATE AGREEMENT DATED JANUARY 1, 2011. 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; ANY MATERIAL CHANGE TO THE BUSINESS OR PROGRAMS OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B 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 EFFORT 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 B, LINE 15A THE EXECUTIVE COMMITTEE APPROVES THE ANNUAL REVIEW AND COMPENSATION OF THE CEO. THE CFO, COO EXECUTIVE DIRECTORS, AND OTHER KEY EMPLOYEES ARE REVIEWED ANNUALLY BY THE CEO, WITH COMPARABLE SALARY SURVEYS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 48,753. MANAGEMENT AND GENERAL EXPENSES 23,142. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 71,895. FORM 990, PART XI, LINE 9: CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 10. BAD DEBT EXPENSE 3,516. LIBERTY LUTHERAN SERVICES 7002 BUTLER PIKE AMBLER PA 19002 233059658 TO PROVIDE TAX EXEMPT SUBSIDIARIES WITH MANAGEMENT & ADMINISTRATIVE SERVICES PA 501(C)(3) LINE 1 N/A 0 LIBERTY LUTHERAN FOUNDATION 7002 BUTLER PIKE AMBLER PA 19002 232665839 TO IMPLEMENT AND ADMINISTER FUNDRAISING ACTIVITY FOR AFFILIATES PA 501(C)(3) LINE 12A, I LIBERTY LUTHERAN SERVICES 1 LUTHERAN CHILDREN & FAMILY SERVICES OF EASTERN PENNSYLVANIA 1016 N 41ST STREET PHILADELPHIA PA 19104 231696007 TO PROVIDE SERVICES TO SENIORS THROUGH PROGRAMS PA 501(C)(3) LINE 7 LIBERTY LUTHERAN SERVICES 1 MARY J DREXEL HOME 238 BELMONT AVENUE BALA CYNWYD PA 19004 230536370 ASST. LIVING, TO PROVIDE HOUSING, ASST. LIVING & OTHER RELATED SERVICES PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 1 ARTMAN LUTHERAN HOME 250 N BETHLEHEM PIKE AMBLER PA 19002 231401548 CCRC, PROVIDING NURSING & OTHER RELATED SERVICES TO SENIORS PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 1 LUTHERAN CONGREGATIONAL SERVICES 7002 BUTLER PIKE AMBLER PA 19002 231894019 TO PROVIDE DISASTER RESPONSE AND COMMUNITY OUTREACH PA 501(C)(3) LINE 7 LIBERTY LUTHERAN SERVICES 1 LIBERTY LUTHERAN HOUSING DEVELOPMENT CORPORATION 260 LIONS HILL ROAD STATE COLLEGE PA 16803 223876595 CCRC, PROVIDING NURSING & OTHER RELATED SERVICES TO SENIORS PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 1 LIBERTY VILLAGE 2010 YORK ROAD JAMISON PA 18929 472776767 CCRC, PROVIDING NURSING & OTHER RELATED SERVICES TO SENIORS PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 1 PAUL'S RUN 9896 BUSTLETON AVENUE PHILADELPHIA PA 19115 232053395 CCRC, PROVIDE HOUSING, NURSING & OTHER RELATED SERVICES TO SENIORS PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1