2024-11-15T06:05:56-06:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2023-01-01 231405633 ALLEGHENY LUTHERAN SOCIAL MINISTRIES INC ALLE 8146964500 916 HICKORY STREET HOLLIDAYSBURG PA 16648 CHRISTOPHER REIGHARD CEO 8146964500 2024-11-14 1 0 X KERRI N BOGDA CPA P00760402 7177404863 2024-11-14 2023 2024-10-15 13:58:12Z X CHRISTOPHER REIGHARD 916 HICKORY STREET HOLLIDAYSBURG PA 16648 21910053 0 X WWW.ALSM.ORG X 1948 PA TO PROVIDE HOUSING, HEALTH CARE, AND OTHER RELATED SERVICES TO ELDERLY RESIDENTS. 12 11 358 199 0 0 601658 68879 20198486 18100785 1640425 -464929 281525 214652 22722094 17919387 0 0 0 0 11168926 9510217 0 0 36090 14326743 12490163 25495669 22000380 -2773575 -4080993 51259672 47434956 16787115 16096404 34472557 31338552 X TO SERVE PEOPLE THROUGH A MINISTRY OF LOVE, COMPASSION, AND MERCY IN THE NAME OF OUR LORD, JESUS CHRIST. 0 0 20126284 0 18100785 ALLEGHENY LUTHERAN SOCIAL MINISTRIES, INC. ("ALSM") PROVIDES HOUSING, HEALTH CARE, AND OTHER RELATED SERVICES TO ELDERLY RESIDENTS THROUGH THE OPERATION OF NURSING FACILITIES AND PERSONAL CARE AND INDEPENDENT LIVING UNITS. ALSM OWNS AND OPERATES THREE CAMPUSES IN PENNSYLVANIA; ONE IN HOLLIDAYSBURG, ONE IN JOHNSTOWN, AND ONE IN PLEASANT GAP. THE HOLLIDAYSBURG CAMPUS HAS 89 NURSING BEDS AND 88 INDEPENDENT LIVING UNITS. THE JOHNSTOWN CAMPUS HAS 63 NURSING BEDS, 48 PERSONAL CARE UNITS, AND 18 INDEPENDENT LIVING UNITS. THE PLEASANT GAP CAMPUS HAS 55 PERSONAL CARE UNITS AND 67 INDEPENDENT LIVING UNITS. CONTINUED ON SCHEDULE O.ALSM PROVIDES CARE TO RESIDENTS WHO MEET CERTAIN CRITERIA UNDER ITS BENEVOLENT CARE POLICY AT AMOUNTS LESS THAN THEIR ESTABLISHED RATES. THE LEVEL OF BENEVOLENT CARE PROVIDED TO ITS PERSONAL CARE RESIDENTS WAS APPROXIMATELY $144,000 IN 2023. IN ADDITION, ALSM PROVIDED SKILLED NURSING CARE TO CERTAIN RESIDENTS IN WHICH THE COST OF CARE EXCEEDED THE REIMBURSEMENT RECEIVED FROM MEDICAL ASSISTANCE BY APPROXIMATELY $1,485,000 IN 2023.ALSM PROVIDES A VARIETY OF HUMAN SERVICES THROUGHOUT CENTRAL PA DESIGNED TO MEET THE NEEDS OF CHILDREN, FAMILIES, AND THE ELDERLY. THE COMMUNITY PROGRAMS INCLUDE ADULT AND CHILD DAY CARE SERVICES, HEAD START AND EARLY HEAD START PROGRAMS, COUNSELING SERVICES, AND COMMUNITY SUPPORT PROGRAMS.JOHNSTOWN WAS SOLD 6/2/2023. 20126284 1 1 0 1 0 0 0 1 0 1 1 0 0 1 1 0 0 1 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 1 1 0 0 0 1 81 0 358 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X CHRISTOPHER J REIGHARD CEO 8146964503 916 HICKORY STREET HOLLIDAYSBURG PA 16648 HELEN BRENNEMAN CHAIR 1.00 X X 0 0 0 PASTOR VICKI BEILFUSS VICE CHAIR 1.00 X X 0 0 0 WILLIAM D THOMPSON III TREASURER 1.00 2.00 X X 0 0 0 TOMMI BURCHFIELD SECRETARY 1.00 X X 0 0 0 SAMUEL D CLAPPER BOARD MEMBER 1.00 X 0 0 0 JOHN C FORNEY BOARD MEMBER 1.00 X 0 0 0 SUZY EGAN GLENN BOARD MEMBER 1.00 X 0 0 0 WILLIAM LLOYD BOARD MEMBER 1.00 X 0 0 0 ANDREA PAUL BOARD MEMBER 1.00 X 0 0 0 BISHOP PAULA SCHMITT BOARD MEMBER 1.00 X 0 0 0 REV RONALD MILLER BOARD MEMBER 1.00 X 0 0 0 SHERRY STAYER BOARD MEMBER 1.00 X 0 0 0 DR PATRICIA W SAVAGE PRESIDENT/CEO (RET 3/2024) 48.00 2.00 X 282730 0 0 CHRISTOPHER J REIGHARD CFO/INTERIM CEO (3/2024) 48.00 2.00 X 261031 0 47700 DYLAN MOUNTAIN CONTROLLER 40.00 X 53461 0 6602 JEREMY SCHRADER ADMINISTRATOR 45.00 X 113646 0 6850 710868 0 61152 3 0 1 0 CURA HOSPITALITY PO BOX 743676 ATLANTA GA 30374 DINING SERVICES 1007601 MEDICAL STAFFING NETWORK 4813 JONESTOWN RD HARRISBURG PA 17109 STAFFING SERVICES 759403 ADVANTAGE CARE 5035 CLAIRTON BLVD PITTSBURGH PA 15236 REHABILITATION SERVICES 414255 MY FAVORITE HEALTHCARE 11440 TOMAHAK CREEK PARKWAY LEAWOOD KS 66211 STAFFING SERVICES 346746 GENIE HEALTHCARE 50 MILLSTONE RD EAST WINDSOR NJ 08520 STAFFING SERVICES 281737 9 252 68627 68879 NET PATIENT SERVICE REVENUE 623000 12342468 12342468 COMMUNITY PROGRAMS 624410 5661457 5661457 APPLICATION FEES 623000 96860 96860 18100785 603856 603856 33472 50817 -17345 -17345 -17345 231576 2627981 48077 3880265 183499 -1252284 -1068785 -1068785 42244 11507 30737 30737 OTHER SERVICE REVENUE 900099 110299 110299 AFFILIATE SERVICE REVENUES 900099 64916 64916 ANCILLARY REVENUES 623000 15512 15512 10533 10533 201260 17919387 18100785 0 -250277 X 306077 306077 7395686 6835813 542918 16955 78973 78973 1063195 890812 168287 4096 666286 588857 75968 1461 70785 27691 43094 65000 65000 600 600 61382 61382 3077903 3021417 56486 88867 32176 56186 505 1029866 978711 50368 787 165805 7161 146508 12136 1121342 1096240 25102 300083 293333 6750 40026 39376 650 288626 196766 91860 1624073 1524254 99819 387974 384562 3412 BAD DEBT EXPENSE 1529233 1529233 FOOD 665449 665449 THERAPIES 472061 472061 MEDICAL SUPPLIES 326651 326651 1174437 1136748 37539 150 22000380 20126284 1838006 36090 4950 2950 316317 1215899 3374617 2800793 595163 556409 52577365 31870531 26144827 20706834 17017518 18096028 3806280 4056043 51259672 47434956 2629523 2197809 3293936 3732534 6716534 6334970 13654 6559 4133468 3824532 16787115 16096404 X 28978461 25854367 5494096 5484185 34472557 31338552 51259672 47434956 X -4080993 1385774 -438786 X 0 1 X 1 1 1 X 318384 2219895 3475593 601658 68879 6684409 24618245 22134944 21360436 20198486 18100785 106412896 24936629 24354839 24836029 20800144 18169664 113097305 0 0 0 113097305 617952 584431 693437 722872 637328 3256020 617952 584431 693437 722872 637328 3256020 156136 172280 331335 288200 243495 1191446 25710717 25111550 25860801 21811216 19050487 117544771 0.96220 0.96430 0.02770 0.02640 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: AFFILIATE SERVICE REVENUE - 2019 AMOUNT: $ 113,371. 2020 AMOUNT: $ 144,883. 2021 AMOUNT: $ 139,873. 2022 AMOUNT: $ 157,271. 2023 AMOUNT: $ 64,916. ANCILLARY REVENUES - 2019 AMOUNT: $ 23,341. 2020 AMOUNT: $ 17,127. 2021 AMOUNT: $ 29,797. 2022 AMOUNT: $ 21,876. 2023 AMOUNT: $ 15,512. DIETARY REVENUE - 2019 AMOUNT: $ 8,808. 2020 AMOUNT: $ 10,270. 2021 AMOUNT: $ 8,292. 2022 AMOUNT: $ 11,976. 2023 AMOUNT: $ 10,524. OTHER INCOME - 2019 AMOUNT: $ 10,616. 2021 AMOUNT: $ 147,733. 2022 AMOUNT: $ 89,877. 2023 AMOUNT: $ 110,299. NON-CHARITABLE FUNDRAISING RECEIPTS - 2021 AMOUNT: $ 5,640. 2022 AMOUNT: $ 7,200. 2023 AMOUNT: $ 42,244. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 600 600 0 PART II-B, LINE 1: A PORTION OF MEMBERSHIP FEES PAID TO LEADINGAGE AND LEADINGAGE PA WERE USED FOR LOBBYING PURPOSES. X 1 1 0 0 1 1 0.00 0 X X 0 0 1 X 21421528 2250972 735000 61382 22876118 27871465 -6383706 66231 21421528 24380206 3560728 69469 27871465 22514510 1932900 67204 24380206 20290396 3460990 1168188 68688 22514510 0.77820 0.22180 0.00000 0 0 1894838 1894838 40491228 24491761 15999467 3608882 3367293 241589 6582417 4011477 2570940 20706834 RESIDENT TRUST FUNDS 6559 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 3954435 OTHER ASSETS 95049 4056043 REFUNDABLE FEES AND DEPOSITS 3785269 SECURITY DEPOSITS 39263 3824532 19562961 1385774 195476 1581250 17981711 -62324 -62324 17919387 22696966 757968 757968 21938998 61382 61382 22000380 PART III, LINE 1A: ALLEGHENY LUTHERAN SOCIAL MINISTRIES, INC. ("ALSM") RECEIVES WORKS OF ART TO BE HELD FOR PUBLIC EXHIBITION IN THE VARIOUS CAMPUSES. ALSM HAS ELECTED, AS PERMITTED UNDER SFAS 116, NOT TO REPORT THE WORKS OF ART IN THE BALANCE SHEET AND STATEMENT OF OPERATIONS. PART III, LINE 4: WORKS OF ART RECEIVED FROM DONORS ARE PUT ON DISPLAY IN THE VARIOUS CAMPUSES FOR THE ENJOYMENT OF THE RESIDENTS. PART IV, LINE 2B: RESIDENT TRUST FUNDS. PART V, LINE 4: INCOME FROM ENDOWMENTS ARE USED FOR THE GENERAL USE AND PURPOSES OF THE CORPORATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: VALUATION GAIN, BENEFICIAL INTEREST IN PERPETUAL TRUSTS 256,858. INVESTMENT EXPENSES NETTED AGAINST INCOME ON THE FINANCIALS -61,382. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -50,817. FUNDRAISING EVENT EXPENSES -11,507. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 50,817. FUNDRAISING EVENT EXPENSES 11,507. IMPAIRMENT LOSS 695,644. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSES NETTED AGAINST INCOME ON THE FINANCIALS 61,382. GOLF TOURNAMENT 42244 42244 2000 3500 6007 42244 42244 2000 3500 6007 11507 30737 X X X X X 0 1 0 0 0 0 0 0 0 CHRISTOPHER J REIGHARD CFO/INTERIM CEO (3/2024) 261031 0 0 0 0 0 47700 0 0 0 308731 0 0 0 DR PATRICIA W SAVAGE PRESIDENT/CEO (RET 3/2024) 202730 0 0 0 80000 0 0 0 0 0 282730 0 80000 0 PART I, LINE 4B DR. PATRICIA W. SAVAGE (PRESIDENT/CEO) AND CHRISTOPHER J. REIGHARD (INTERIM CEO) PARTICIPATE IN A NONQUALIFIED RETIREMENT PLAN. THEY DID NOT HAVE ANY CONTRIBUTIONS DURING THE CALENDAR YEAR 2023. DR. PATRICIA W. SAVAGE (PRESIDENT/CEO) HAD DISTRIBUTIONS OF $80,000 FROM THE PLAN DURING THE CALENDAR YEAR 2023. A BLAIR COUNTY GENERAL AUTHORITY 253700143 2014-07-09 10000000 SEE PART VI 0 0 0 A 4245029 10000000 142182 8385168 1472650 2017 1 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 0 0 0 0 0 A 0 SCHEDULE K, PART I, BOND ISSUES: (A) ISSUER NAME: BLAIR COUNTY GENERAL AUTHORITY (F) DESCRIPTION OF PURPOSE: CONSTRUCTION OF CORPORATE OFFICE, APARTMENTS & PERSONAL CARE UNITS, REFUND 98 LOAN. SCHEDULE K, PART III LINE 9, PART IV LINE 7 AND PART V: THE ORGANIZATION DOES NOT HAVE A FORMAL WRITTEN BOND POLICY, BUT CONSULTS WITH BOND COUNSEL ON A REGULAR BASIS TO MONITOR COMPLIANCE. WILLIAM D THOMPSON III SEE PART V 142223 SEE PART V 0 SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF INTERESTED PERSON: WILLIAM D. THOMPSON, III(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: BOARD TREASURER(D) DESCRIPTION OF TRANSACTION: THOMPSON'S PHARMACY IS PARTLY OWNED BY MR. THOMPSON AND PROVIDES PHARMACEUTICAL SERVICES TO THE CORPORATION THROUGH AN INDEPENDENT CONTRACTOR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS REVIEWED BY THE INTERIM CEO AND THE BOARD MEMBERS BEFORE SUBMISSION TO THE IRS. JOHNSTOWN WAS SOLD 6/2/2023 FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND MEMBERS OF MANAGEMENT ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENT ANNUALLY. THE CEO REVIEWS AND MAINTAINS THE COMPLETED STATEMENTS. ANY POTENTIAL CONFLICTS ARE REPORTED TO THE BOARD OF TRUSTEES PRIOR TO ENTERING INTO ANY TRANSACTIONS. THE INTERESTED PERSON MUST ABSTAIN FROM VOTING ON ANY ISSUES RELATED TO SUCH CONFLICTS. IF THE BOARD OF TRUSTEES HAS DETERMINED THAT AN INTERESTED PERSON FAILED TO DISCLOSE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S SALARY IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE. SALARY OF OTHER EMPLOYEES ARE REVIEWED AND APPROVED BY THE CEO. ALL WAGE SCALES (INCLUDING CEO) ARE ESTABLISHED BY AN INDEPENDENT CONSULTANT (BASED UPON COMPENSATION COMPARISONS). WAGE SCALE RECOMMENDATIONS ARE THEN USED BY THE CEO AND EXECUTIVE COMMITTEE TO DETERMINE SALARIES TO ENSURE COMPENSATION DOES NOT EXCEED FAIR MARKET VALUE. THE REVIEW AND APPROVAL PROCESS IS DOCUMENTED. 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. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 2,656,984. MANAGEMENT AND GENERAL EXPENSES 34,644. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,691,628. CONSULTING FEES: PROGRAM SERVICE EXPENSES 117,618. MANAGEMENT AND GENERAL EXPENSES 21,842. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 139,460. MEDICAL DIRECTOR FEES: PROGRAM SERVICE EXPENSES 18,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,000. DIETARY CONSULTING FEES: PROGRAM SERVICE EXPENSES 214,991. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 214,991. CHAPLAIN FEES: PROGRAM SERVICE EXPENSES 13,824. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,824. FORM 990, PART XI, LINE 9: VALUATION LOSS, BENEFICIAL INTEREST IN PERPETUAL TRUSTS 256,858. IMPAIRMENT LOSS -695,644. PLEASANT GAP LUTHERAN HOUSING COMMUNITY INC 915 HICKORY STREET HOLLIDAYSBURG PA 16648 270941380 LOW INCOME HOUSING PA 501(C)(3) LINE 10 ALLEGHENY LUTHERAN SOCIAL MINISTRIES INC 1 SOMERSET LUTHERAN HOUSING COMMUNITY INC 440 BERLIN PLANK ROAD SOMERSET PA 15501 261485070 LOW INCOME HOUSING PA 501(C)(3) LINE 10 ALLEGHENY LUTHERAN SOCIAL MINISTRIES INC 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 PLEASANT GAP LUTHERAN HOUSING COMMUNITY INC D 315239 COST SOMERSET LUTHERAN HOUSING COMMUNITY INC D 224349 COST