2024-05-15T09:16:56-05:00 2023-06-30 232896692 BBD LLP 1835 MARKET STREET SUITE 300 PHILADELPHIA PA 19103 990 2022-07-01 231696007 LUTHERAN CHILDREN AND FAMILY SERVICE OF EASTERN PENNSYLVANIA LUTH 2674647700 7002 BUTLER PIKE AMBLER PA 19002 JOHN M BARNUM CFO/VICE PRESIDENT 2674647700 2024-05-15 1 JOHN BARNUM 999009999 0 BRIAN PAGE P02402981 2155677770 2024-05-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LUANNE FISHER 7002 BUTLER PIKE AMBLER PA 19002 758913 0 9386 X WWW.LIBERTYLUTHERAN.ORG X 1966 PA LCFS IS COMMITTED TO SERVING DIVERSE COMMUNITIES BY PROVIDING VULNERABLE PEOPLE WITH CARE, SHELTER, EDUCATION, AND ADVOCACY. 6 5 23 150 0 0 1418304 606915 68274 147092 4009 4906 0 0 1490587 758913 184572 87234 0 0 976251 451835 0 0 0 249872 292483 1410695 831552 79892 -72639 1778933 1699255 349423 342384 1429510 1356871 LCFS IS COMMITTED TO SERVING DIVERSE COMMUNITIES BY PROVIDING VULNERABLE PEOPLE WITH CARE, SHELTER, EDUCATION, AND ADVOCACY. 0 0 724276 87234 147092 LUTHERAN CHILDREN AND FAMILY SERVICES OF EASTERN PENNSYLVANIA, D/B/A LCFS, IS A NONPROFIT 501(C)(3) ORGANIZATION THAT PROVIDES SERVICES TO OLDER ADULTS THAT RESIDE IN UNDERSERVED NEIGHBORHOODS IN WEST PHILADELPHIA. THESE SERVICES INCLUDE PROGRAMS AND ACTIVITIES THAT ARE OFFERED AT THE WEST PHILADELPHIA SENIOR COMMUNITY CENTER. THE CENTER IMPACTS OLDER ADULTS THROUGH INITIATIVES THAT HELP EMPOWER THE MIND, BODY, AND SPIRIT, SUCH AS FITNESS AND EDUCATION PROGRAM, CLASSES THAT FOCUS ON DIET AND NUTRITION, AND SOCIAL GATHERINGS. 724276 1 1 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 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 20 0 1 23 1 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 BUTLER PIKE AMBLER PA 19002 BEVERLY BORTZ CHAIRPERSON 0.50 4.00 X X 0 0 0 LUANNE FISHER CEO/PRESIDENT 0.50 41.00 X X 0 731238 33770 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 FRED HOPKE TREASURER 0.50 4.00 X X 0 0 0 ROSEMARY RICHARDSON EXECUTIVE DIRECTOR 1.00 37.50 X 88604 0 4118 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 88604 1369716 82880 0 0 1 0 0 593551 13364 606915 CLIENT FEES 900099 147092 147092 147092 4906 4906 758913 147092 0 4906 X 87234 87234 94581 94581 231885 231885 100115 100115 25254 24954 300 85524 85524 138335 133556 4779 659 659 13941 13941 13930 13930 PROGRAM SUPPLIES 16236 15787 449 SUPPLIES/OTHER 14500 12922 1578 PRINTING AND POSTAGE 4953 4953 TELEPHONE 4405 3700 705 831552 724276 107276 0 200 200 332128 251560 2165 2081 1444440 1445414 1778933 1699255 209975 79045 6974 33000 132474 230339 349423 342384 X 1429510 1356871 1429510 1356871 1778933 1699255 -72639 0 X 0 1 X 1 0 X 1429759 1433056 1296944 1418304 606915 6184978 1429759 1433056 1296944 1418304 606915 6184978 6184978 165 170 836 2603 4906 8680 6193658 538664 0.99860 0.99940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE FROM AFFILIATES 1445414 1445414 DUE TO AFFILIATES 230339 230339 X 758913 0 758913 0 758913 831552 0 831552 0 831552 PART X, LINE 2: LCFS 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. LCFS IS ALSO EXEMPT FROM STATE INCOME TAX AND STATE SALES TAX. LCFS 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 LCFS' FINANCIAL STATEMENTS. LCFS TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. 1 EXPENSES DIRECTLY BENEFITING THE SENIORS SERVED UNDER THE WEST PHILADELPHIA SENIOR COMMUNITY CENTER. 1690 87234 PART I, LINE 2: EXPENDITURES TO PROVIDE ASSISTANCE TO INDIVIDUALS ARE REGULARLY MONITORED AND MEET REQUIREMENTS SET FORTH BY THE PHILADELPHIA CORPORATION FOR AGING. X X 0 0 0 0 0 0 0 1 0 LUANNE FISHER CEO/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 OF 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 LCFS DELEGATES ITS ADMINISTRATIVE/MANAGEMENT FEE AND FUNDRAISING FUNCTIONS TO ITS PARENT AND AFFILIATE ORGANIZATIONS (BOTH ARE NOT-FOR-PROFIT CORPORATIONS) UNDER AFFILIATE AGREEMENT DATED JANUARY 1, 2001. IN ACCORDANCE WITH THE ANNOUNCEMENT 2001-3, THE TOTAL FEES INCURRED FOR THESE SERVICES FOR THE REPORTING YEAR WERE AS FOLLOWS: $83,037 TO ITS PARENT AND REPORTED ON FORM 990, PAGE 10, PART IX, LINE 11A, COLUMN C 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: 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 BUDGET; 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 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 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 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: PROGRAM SERVICE EXPENSES 133,556. MANAGEMENT AND GENERAL EXPENSES 4,779. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 138,335. 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 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 LIBERTY COMMUNITY SERVICES 7002 BUTLER PIKE AMBLER PA 19002 203630505 TO PROVIDE VARIOUS SERVICES TO SENIORS IN THEIR HOMES 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