2025-04-11T11:54:44-05:00 2024-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 20 STANWIX STREET PITTSBURGH PA 15222 990 2023-07-01 231696007 LUTHERAN CHILDREN AND FAMILY SERVICE OF EASTERN PENNSYLVANIA LUTH 2674647700 7002 BUTLER PIKE AMBLER PA 19002 JOHN M BARNUM CFO/VICE PRESIDENT 2674647700 2025-04-08 1 1 KELLY A BROCIOUS CPA P01254262 4126976400 2025-04-07 2023 2025-03-06 01:10:19Z LUANNE FISHER 7002 BUTLER PIKE AMBLER PA 19002 785792 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 10 23 0 0 606915 670692 147092 101903 4906 8097 0 5100 758913 785792 87234 112833 0 0 451835 402208 0 0 5426 292483 253230 831552 768271 -72639 17521 1699255 1591606 342384 217214 1356871 1374392 LCFS IS COMMITTED TO SERVING DIVERSE COMMUNITIES BY PROVIDING VULNERABLE PEOPLE WITH CARE, SHELTER, EDUCATION, AND ADVOCACY. 0 0 629152 112833 101903 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. 629152 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 21 0 1 10 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 PRESIDENT 2674647700 7002 BUTLER PIKE AMBLER PA 19002 LUANNE FISHER CEO/PRESIDENT 0.50 41.00 X 0 607438 34462 BEVERLY BORTZ CHAIR 0.50 4.00 X X 0 0 0 JAMES HIMLER SECRETARY 0.50 3.50 X X 0 0 0 FRED HOPKE TREASURER 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 4.00 X 0 0 0 JOHN BARNUM SENIOR VP/CFO 0.50 37.50 X 0 364748 32070 JOAN MCCABE MYERS SENIOR VP/COO 0.50 37.50 X 0 327577 22731 ROSEMARY RICHARDSON EXECUTIVE DIRECTOR 1.00 37.50 X 96387 0 5532 96387 1299763 94795 0 0 1 0 0 598797 71895 670692 CLIENT FEES 900099 101903 101903 101903 8097 8097 MISCELLANEOUS INCOME 900099 5100 5100 5100 785792 101903 0 13197 112833 112833 101919 101919 230367 230367 4291 4291 41249 41249 24382 24382 88977 88977 63118 47598 15520 12875 12875 16972 16972 PROGRAM SUPPLIES 31907 16892 15015 SUPPLIES 29672 28562 1110 PRINTING AND POSTAGE 5426 5426 TELEPHONE 2498 2302 196 1785 1785 768271 629152 133693 5426 200 0 251560 141337 2081 5818 1445414 1444451 1699255 1591606 79045 96037 33000 49610 230339 71567 342384 217214 X 1356871 1374392 1356871 1374392 1699255 1591606 17521 0 X 0 1 X 1 0 X 1433056 1296944 1418304 606915 670692 5425911 1433056 1296944 1418304 606915 670692 5425911 5425911 170 836 2603 4906 8097 16612 5442523 420427 0.99690 0.99860 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE FROM AFFILIATES 1444451 1444451 DUE TO AFFILIATES 71567 71567 X 785792 0 785792 0 785792 768271 0 768271 0 768271 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. 1 EXPENSES DIRECTLY BENEFITING THE SENIORS SERVED UNDER THE WEST PHILADELPHIA SENIOR COMMUNITY CENTER 1889 0 112833 PART I, LINE 2: EXPENDITURES TO PROVIDE ASSISTANCE TO INDIVIDUALS ARE REGULARLY MONITORED AND MEET REQUIREMENTS SET FORTH BY THE PHILADELPHIA CORPORATION FOR AGING. 0 0 0 0 0 0 0 0 0 LUANNE FISHER CEO/PRESIDENT 0 525000 0 75238 0 7200 0 24000 0 10462 0 641900 0 0 JOHN BARNUM SENIOR VP/CFO 0 319510 0 45238 0 0 0 17971 0 14099 0 396818 0 0 JOAN MCCABE MYERS SENIOR VP/COO 0 307339 0 20238 0 0 0 17715 0 5016 0 350308 0 0 PART I, LINE 3 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: $88,977 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. 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 0 MARY J DREXEL HOME 238 BELMONT AVENUE BALA CYNWYD PA 19004 230536370 CCRC, PROVIDING SERVICES TO SENIORS PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 0 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 0 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 0 LIBERTY VILLAGE 2010 YORK ROAD JAMISON PA 18929 472776767 CCRC, PROVIDING SERVICES TO SENIORS PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 0 PAUL'S RUN 9896 BUSTLETON AVENUE PHILADELPHIA PA 19115 232053395 CCRC, PROVIDING NURSING & OTHER RELATED SERVICES TO SENIORS PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 0 LIBERTY COMMUNITY SERVICES 7002 BUTLER PIKE AMBLER PA 19002 203630505 PROVIDE VARIOUS SERVICES TO SENIORS IN THEIR HOMES (OPERATIONS DISCONTINUED) PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1