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 232665839 LIBERTY LUTHERAN FOUNDATION 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 3474874 0 9386 X WWW.LIBERTYLUTHERAN.ORG X 1991 PA TO ENSURE THE SECURITY AND PROSPERITY OF LIBERTY LUTHERAN'S FAMILY OF SERVICES. 6 5 2 12 0 0 1047157 308900 175000 175000 1370349 2961590 -681 -5528 2591825 3439962 0 0 0 0 184091 181308 0 0 27552 494872 515138 678963 696446 1912862 2743516 47932082 53593448 37271 45334 47894811 53548114 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. 0 0 414691 175000 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. 414691 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 3 0 1 2 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 6 5 0 1 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 PA X JOHN M BARNUM CFOSENIOR VICE PRESIDENT 2674647700 7002 BUTLER PIKE AMBLER PA 19002 LUANNE FISHER PRESIDENT 0.50 41.00 X X 0 607438 34462 LINDA BRECKENRIDGE CHAIR 0.50 4.00 X X 0 0 0 JAMES HIMLER VICE CHAIR 0.50 3.50 X X 0 0 0 DAVID STETTLER TREASURER 0.50 3.50 X X 0 0 0 BEVERLY BORTZ SECRETARY 0.50 3.50 X X 0 0 0 FRED HOPKE 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 0 1299763 89263 0 0 1 0 0 66635 242265 308900 DEVELOPMENT FEES 900099 175000 175000 175000 915302 915302 2046288 0 2046288 2046288 2046288 29384 66635 34912 -5528 -5528 3439962 175000 0 2956062 X 160600 160600 3209 3209 7820 7820 9679 9679 102394 102394 151809 151809 22136 21128 1008 15465 15465 2696 2696 456 456 354 354 109010 109010 1117 1117 CHARITABLE CONTRIBUTION 69120 69120 CONTRACT SERVICES 40053 13509 26544 SUPPLIES 528 528 696446 414691 254203 27552 113089 495736 178260 334414 297886 233570 24366 20258 50325 50325 0 0 37497651 38199570 9820830 14309900 47932082 53593448 32774 44994 4497 340 37271 45334 X -981421 -1173361 48876232 54721475 47894811 53548114 47932082 53593448 X 2743516 2824139 85648 X 0 1 X 1 0 X X 9 ARTMAN LUTHERAN 231401548 1 1 34693 0 LIBERTY COMMUNITY 203630505 1 1 0 0 LUTHERAN CHILDREN 231696007 7 1 0 0 MARY J DREXEL HOME 230536370 1 1 74317 0 LIBERTY LUTHERAN HOUSING DEVELOPMENT 223876595 1 1 0 0 LIBERTY LUTHERAN SERVICES 233059658 1 1 0 0 LIBERTY VILLAGE 472776767 1 1 0 0 LUTHERAN CONGREGATIONAL SERVICES 231894019 7 1 0 0 PAULS RUN 232053395 1 1 0 0 9 109010 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1352765 161660 1514425 1221257 131508 1352765 1435439 -214182 1221257 1074325 261114 1335439 1100919 -26594 1074325 1.00000 0 0 50325 50325 0 0 DUE FROM AFFILIATES 8238105 BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUSTS 611052 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 261477 LIFE INS. POLICIES/GIFT ANNUITIES 60495 DUE FROM AFFILIATES - SUBORDINATED DEBT 5138771 14309900 DUE TO AFFILIATES 340 340 X 6178235 2824139 16528 2840667 3337568 102394 102394 3439962 594052 0 594052 102394 102394 696446 PART V, LINE 4: MARION POLEY FUNDS ARE RESTRICTED FOR MAINTENANCE OF ARTMAN LUTHERAN HOME. BENEVOLENT FUNDS ARE RESTRICTED TO PROVIDE BENEVOLENT CARE FOR THE RESIDENTS OF ARTMAN LUTHERAN HOME. JOHN D. LANKENAU FUND IS AVAILABLE FOR THE OPERATIONS OF MARY J. DREXEL HOME. PART X, LINE 2: THE FOUNDATION 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. THE FOUNDATION IS ALSO EXEMPT FROM STATE INCOME TAX. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS 16,528. GOLF OUTING 96019 66635 29384 851 29858 4203 96019 66635 29384 851 29858 4203 34912 -5528 0 0 0 0 0 0 0 0 0 LUANNE FISHER 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 THE FOUNDATION DELEGATES ITS ADMINISTRATIVE AND MANAGEMENT FUNCTIONS TO ITS PARENT ORGANIZATION (A NOT-FOR-PROFIT CORPORATION) UNDER THE AFFILIATE AGREEMENT DATED JANUARY 1, 2001. 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 7A THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS OF THE MEMBER SHALL SERVE AS THE BOARD; PROVIDED THAT THE MEMBER MAY IN ITS DISCRETION APPOINT UP TO SIX (6) ADDITIONAL DIRECTORS, WHO MAY BUT NEED NOT BE MEMBERS OF THE BOARD OF DIRECTORS OF THE MEMBER (THE "APPOINTED DIRECTORS"). IF AT ANY TIME THE EXECUTIVE COMMITTEE OF THE MEMBER IS NOT CONSTITUTED, THE MEMBER SHALL APPOINT THE DIRECTORS, FROM AMONG THE MEMBERS OF ITS BOARD OF DIRECTORS, FOR SUCH TERMS AS THE MEMBER DETERMINES. 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; 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. 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 IT IS REASONABLE AND FAIR TO THE CORPORATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 151,809. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 151,809. FORM 990, PART XI, LINE 9: TRANSFER FROM AFFILIATES 69,120. CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS 16,528. 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 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 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 1 0 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1 0