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 233059658 LIBERTY LUTHERAN SERVICES LIBE 2674647700 7002 BUTLER PIKE AMBLER PA 19002 JOHN M BARNUM CFO/SENIOR VICE PRESIDENT 2674647700 2025-04-08 1 1 KELLY A BROCIOUS CPA P01254262 4126976400 2025-04-08 2023 2025-03-06 01:10:19Z LUANNE FISHER 7002 BUTLER PIKE AMBLER PA 19002 8922831 0 9386 X WWW.LIBERTYLUTHERAN.ORG X 1991 PA LIBERTY LUTHERAN FAITHFULLY ACCOMPANIES INDIVIDUALS AND FAMILIES WHO ARE FACING LIFE CHANGING SITUATIONS THROUGH AN EMPOWERING APPROACH THAT HONORS THEIR CHOICES AND WELL-BEING. 14 13 50 13 0 0 0 0 8409494 8551769 31070 166905 234170 204157 8674734 8922831 0 0 0 0 8314683 7900583 0 0 0 1664804 1870282 9979487 9770865 -1304753 -848034 84560432 93261043 21754341 22738729 62806091 70522314 X LIBERTY LUTHERAN FAITHFULLY ACCOMPANIES INDIVIDUALS AND FAMILIES WHO ARE FACING LIFE CHANGING SITUATIONS THROUGH AN EMPOWERING APPROACH THAT HONORS THEIR CHOICES AND WELL-BEING. 0 0 0 2284056 ARTMAN IS A NONPROFIT 501(C)(3) SENIOR LIVING COMMUNITY LOCATED IN AMBLER, PENNSYLVANIA THAT PROVIDES ACCOMMODATIONS AND SERVICES FOR PERSONAL CARE, MEMORY CARE, SHORT-TERM REHABILITATION, AND LONG-TERM SKILLED NURSING CARE. ARTMAN IS HOME TO A COMMUNITY WELLNESS CENTER, THE BECOMING CENTER, WHICH EMPOWERS OLDER ADULTS WITH PROGRAMS THAT ENCOURAGE HEALTHY LIFESTYLES. THE COMMUNITY IS RENOWNED WITHIN THE SENIOR CARE INDUSTRY, AND THROUGH THE GREATER PHILADELPHIA AREA FOR THE HIGH LEVEL OF COMPASSIONATE CARE IT PROVIDES ITS RESIDENTS. 3146598 PAUL'S RUN IS A NONPROFIT 501(C)(3) SENIOR LIVING COMMUNITY LOCATED IN PHILADELPHIA, PENNSYLVANIA THAT PROVIDES ACCOMMODATIONS AND SERVICES FOR INDEPENDENT LIVING, PERSONAL CARE, SHORT-TERM REHABILITATION, AND LONG-TERM SKILLED NURSING CARE. PAUL'S RUN IS KNOWN THROUGHOUT NORTHEAST PHILADELPHIA FOR THE SERVICES AND LIFESTYLE IT OFFERS - MARKING IT AS ONE OF THE AREA'S LEADING SENIOR COMMUNITIES. 498395 MARY J. DREXEL HOME, D/B/A THE HEARTH AT DREXEL (MJD), IS A NONPROFIT 501(C)(3) SENIOR LIVING COMMUNITY LOCATED IN BALA CYNWYD, PENNSYLVANIA. THE HEARTH PROVIDES HOUSEHOLD ACCOMMODATIONS AND SERVICES FOR ASSISTED LIVING, MEMORY CARE, AND RESPITE CARE. 1733853 LIBERTY LUTHERAN HOUSING DEVELOPMENT CORPORATION, D/B/A THE VILLAGE AT PENN STATE, IS A NONPROFIT 501(C)(3) SENIOR LIVING COMMUNITY LOCATED IN STATE COLLEGE, PENNSYLVANIA THAT PROVIDES LIVING OPTIONS AND WELLNESS AMENITIES INCLUDING INDEPENDENT LIVING, PERSONAL CARE, SHORT-TERM REHABILITATION, AND LONG-TERM SKILLED NURSING CARE. THE VILLAGE AT PENN STATE'S CONNECTION TO PENNSYLVANIA STATE UNIVERSITY AND ITS PROXIMITY TO CAMPUS FOSTERS A VIBRANT AND ACTIVE LIFESTYLE FOR RESIDENTS. EXPENSES $ 0. INCLUDING GRANTS OF $ 0. REVENUE $ 1,733,853. 629958 LIBERTY VILLAGE, D/B/A THE MANOR AT YORK TOWN, IS A NONPROFIT 501(C)(3) SENIOR LIVING COMMUNITY LOCATED IN THE HEART OF BUCKS COUNTY, PENNSYLVANIA, IN JAMISON. THE COMMUNITY PROVIDES INDEPENDENT LIVING SERVICES WITHIN A VIBRANT AND ACTIVE COMMUNITY. 18123 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.LUTHERAN CONGREGATIONAL SERVICES IS A NONPROFIT 501(C)(3) ORGANIZATION THAT SERVES AS A RESOURCE FOR LUTHERAN CONGREGATIONS, COMMUNITY ORGANIZATIONS, GOVERNMENT BODIES, AND DISASTER RESPONSE ORGANIZATIONS ACROSS EASTERN PENNSYLVANIA. LUTHERAN CONGREGATIONAL SERVICES CONTINUES TO FULFILL ITS MISSION IN FAITH AND WITH PURPOSE BY BUILDING PARTNERSHIPS THAT SERVE VULNERABLE POPULATIONS, AS WELL AS LUTHERAN CONGREGANT'S COMMUNITIES ENCOMPASSING THE PHILADELPHIA FIVE-COUNTY AREA. 88977 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. 151809 LIBERTY LUTHERAN FOUNDATION IS A NONPROFIT 501(C)(3) ORGANIZATION THAT SERVES AS A RESOURCE TO ENSURE THE SECURITY AND PROSPERITY OF LIBERTY LUTHERAN'S FAMILY OF SERVICES, AS WELL AS ITS RESIDENTS, MEMBERS, PATIENTS, AND CLIENTS. TASKED WITH THE IMPLEMENTATION AND ADMINISTRATION OF FUNDRAISING ACTIVITIES, LIBERTY LUTHERAN FOUNDATION ALSO MANAGES INVESTMENT PORTFOLIOS THAT BENEFIT THE ENTIRE ORGANIZATION. LIBERTY LUTHERAN'S EFFORTS HAVE CREATED ADDITIONAL SERVICES, AMENITIES, AND RESOURCES, INCLUDING FOUR BENEVOLENT CARE PROGRAMS THAT HELP RESIDENTS WHO HAVE OUTLIVED THEIR FINANCIAL RESOURCES. 2622720 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 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 1 1 0 0 1 13 0 1 50 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 1 1 1 1 0 PA X JOHN M BARNUM CFOSENIOR VICE PRESIDENT 2674647700 7002 BUTLER PIKE AMBLER PA 19002 LUANNE FISHER CEO/PRESIDENT 37.50 4.00 X X 607438 0 34462 FRED HOPKE BOARD MEMBER 0.50 4.00 X 0 0 0 BEVERLY BORTZ CHAIR 0.50 4.00 X X 0 0 0 PAMELA STEITZ VICE CHAIR 0.50 X X 0 0 0 DAVID STETTLER TREASURER 0.50 3.50 X X 0 0 0 LINDA BRECKENRIDGE SECRETARY 0.50 3.50 X X 0 0 0 MAX BUCHHEISTER BOARD MEMBER 0.50 X 0 0 0 STEPHENIE YEUNG BOARD MEMBER 0.50 X 0 0 0 JAMES HIMLER BOARD MEMBER 0.50 3.50 X 0 0 0 WAYNE MATTHIAS-LONG BOARD MEMBER 0.50 X 0 0 0 FRANK ROTH BOARD MEMBER 0.50 X 0 0 0 DAVID YOUNG BOARD MEMBER 0.50 X 0 0 0 EVAN SPEECE BOARD MEMBER 0.50 X 0 0 0 BELLE FERNANDO BOARD MEMBER 0.50 X 0 0 0 FRED HOPKE BOARD MEMBER 0.50 3.50 X 0 0 0 JOHN M BARNUM SR. VP/CFO 37.50 X 364748 0 32070 JOAN MCCABE MYERS SR. VP/COO 37.50 X 327577 0 22731 DAVID W DELUCA DIRECTOR OF REAL ESTATE 37.50 X 228635 0 21698 WILLIAM HINES EXECUTIVE DIRECTOR - PAUL'S RUN 37.50 X 186660 0 6176 DOLORES A REDNER DIRECTOR OF HEALTH CARE - PAUL'S RUN 37.50 X 204404 0 9461 ALANNA PARSONS DIR OF SALES & MARKETING - VILLAGE AT PENN STATE 37.50 X 169472 0 13361 MICHAEL D GALANTE CONTROLLER 37.50 X 178362 0 12312 2267296 0 152271 25 0 1 0 KENCREST CENTERS 960A HARVEST DRIVE BLUE BELL PA 19422 INFORMATION SYSTEMS 165000 1 MANAGEMENT FEES 561000 8551769 8551769 8551769 166905 166905 MISCELLANEOUS INCOME 561000 203124 203124 PROFESSIONAL SERVICES 561000 1033 1033 204157 8922831 8551769 0 371062 1389026 1389026 5312792 5312792 121174 121174 643959 643959 433632 433632 660 660 14233 14233 570404 570404 4734 4734 25217 25217 95701 95701 40250 40250 652436 652436 267542 267542 26973 26973 MISCELLANEOUS EXPENSE 93609 93609 SUPPLIES 41644 41644 REPAIRS AND MAINTENANCE 25797 25797 DUES AND SUBSCRIPTIONS 11082 11082 9770865 0 9770865 0 764941 129992 218357 869837 133894 69986 6411855 3213364 3241342 3198491 36000 36000 873007 1059408 79292891 87897329 84560432 93261043 1381937 1218496 17895 6005693 2686020 14366711 18816318 21754341 22738729 X 57989950 65430355 4816141 5091959 62806091 70522314 84560432 93261043 X -848034 8564257 X 0 1 X 1 0 X 4866542 1864792 3001750 1545313 1348572 196741 3198491 DUE FROM AFFILIATES 10010160 INTEREST IN NET ASSETS OF SUBSIDIARIES 68829534 INTEREST IN NET ASSETS OF FOUNDATION 9057635 87897329 DUE TO AFFILIATES 17701910 DEFERRED COMPENSATION PLAN 1059408 SECURITY DEPOSITS 55000 18816318 X 9817653 894822 894822 8922831 0 8922831 9770865 0 9770865 0 9770865 PART X, LINE 2: THE ORGANIZATIONS ARE NONPROFIT ORGANIZATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE EXEMPT FROM BOTH FEDERAL INCOME TAXES ON RELATED INCOME, PURSUANT TO SECTION 501(A) OF THE CODE, AS WELL AS STATE INCOME TAXES. PAUL'S RUN, ARTMAN, THE HEARTH, LCFS AND LCS ARE ALSO EXEMPT FROM STATE SALES TAX. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 894,822. X X 0 0 0 0 0 0 0 1 0 LUANNE FISHER CEO/PRESIDENT 525000 0 75238 0 7200 0 24000 0 10462 0 641900 0 0 0 JOHN M BARNUM SR. VP/CFO 319510 0 45238 0 0 0 17971 0 14099 0 396818 0 0 0 JOAN MCCABE MYERS SR. VP/COO 307339 0 20238 0 0 0 17715 0 5016 0 350308 0 0 0 DAVID W DELUCA DIRECTOR OF REAL ESTATE 228635 0 0 0 0 0 11967 0 9731 0 250333 0 0 0 DOLORES A REDNER DIRECTOR OF HEALTH CARE - PAUL'S RUN 204404 0 0 0 0 0 5075 0 4386 0 213865 0 0 0 WILLIAM HINES EXECUTIVE DIRECTOR - PAUL'S RUN 186660 0 0 0 0 0 4666 0 1510 0 192836 0 0 0 MICHAEL D GALANTE CONTROLLER 178362 0 0 0 0 0 9334 0 2978 0 190674 0 0 0 ALANNA PARSONS DIR OF SALES & MARKETING - VILLAGE A 88022 0 81450 0 0 0 4236 0 9125 0 182833 0 0 0 PART I, LINE 7 BONUSES WERE PAID TO KEY MARKETING EMPLOYEES BASED ON THE NUMBER OF RESIDENTS MOVED INTO CCRCS AND ON REACHING OCCUPANCY TARGETS FOR EACH LEVEL OF CARE. DISCRETIONARY BONUSES WERE ALSO PAID. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL BE AUTHORIZED TO ACT FOR THE BOARD BETWEEN ITS REGULAR MEETINGS, AND SHALL MEET AS NEEDED, BUT NO FEWER THAN 4 TIMES PER YEAR. THE EXECUTIVE COMMITTEE SHALL ESTABLISH AND ADMINISTER A FORMAL PROGRAM FOR TRAINING DIRECTORS. EXCEPT AS OTHERWISE PROVIDED BY THESE BYLAWS OR BY RESOLUTION OF THE BOARD, THE EXECUTIVE COMMITTEE SHALL HAVE POWER AND MAY EXERCISE ALL OF THE POWERS AND AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7B AT LEAST 51% OF ALL DIRECTORS MUST BE MEMBERS OF THE CONGREGATIONS OF ELCA AND LCMS. 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. 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 ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD WILL DETERMINE BY MAJORITY VOTE THAT THE ARRANGEMENT IS 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 15 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. 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 XI, LINE 9: CHANGE IN NET ASSETS OF FOUNDATION 894,822. CHANGE IN NET ASSETS OF SUBSIDIARIES 7,669,435. 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 CCRC, PROVIDING SERVICES TO SENIORS 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 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 SERVICES TO SENIORS PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 1 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 1 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 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 0 0 0 1 1 0 0 0 0 1 0 1 0 1 1 1 1 1 1 ARTMAN LUTHERAN HOME L 2284056 FMV PAUL'S RUN L 3146598 FMV MARY J DREXEL HOME L 498395 FMV LIBERTY LUTHERAN HOUSING DEVELOPMENT L 1733853 FMV LUTHERAN CONGREGATIONAL SERVICES L 13353 FMV LUTHERAN CHILDREN AND FAMILY SERVICES L 88977 FMV LIBERTY LUTHERAN FOUNDATION L 151809 FMV LIBERTY VILLAGE L 629958 FMV LIBERTY COMMUNITY SERVICES L 4770 FMV