Nonprofit · EIN 45-2857307
THE LEGACY AT NORTH AUGUST INC
Tax-exempt · FREDERICK, MD 21703
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $7,009,638 | $9,974,488 | -$2,964,850 | $24,039,136 | $29,008,748 | -$4,969,612 |
| December 31, 2023 | 990 | $6,813,031 | $9,588,710 | -$2,775,679 | $24,052,613 | $28,935,130 | -$4,882,517 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $25,655
- Program service revenue
- $6,463,858
- Investment income
- $474,589
- Net gain from sales of assets
- $155,974
- Other revenue
- $45,536
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $2,686,666
- Salaries, compensation and benefits (total)
- $3,247,110
- Professional fundraising fees
- $0
- Legal fees
- $1,840
- Accounting fees
- $16,120
- Occupancy
- $367,210
- Travel
- $29,803
- Depreciation
- $961,986
- Program services (functional)
- $8,171,363
- Management and general (functional)
- $1,803,125
Balance sheet and other
- Total assets, start of year
- $24,052,613
- Total assets, end of year
- $24,039,136
- Total liabilities, end of year
- $29,008,748
- Net assets, end of year
- -$4,969,612
- Land, buildings and equipment
- $16,163,937
- Publicly traded securities
- $7,830,116
- Net assets without donor restrictions
- -$5,206,690
- Net assets with donor restrictions
- $237,078
- Gross receipts
- $7,009,638
- Employees
- 122
- Volunteers
- 10
- Year formed
- 2011
- State of legal domicile
- VA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| CYNTHIA WALTERS | PRESIDENT/CEO Trustee or director, Officer | 7.5 | $0 | $466,897 | $31,093 |
| DONNA CASNER | VICE PRESIDENT FINANCE Officer | 7.5 | $0 | $221,190 | $18,427 |
| ROD RONNEBERG | CHAIR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| LISA SHOAF | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| BILL BIGELOW | SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| DIANE BRYANT | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| CYNTHIA WALTERS | PRESIDENT/CEO Trustee or director, Officer | 7.5 | $0 | $424,579 | $48,535 |
| DONNA CASNER | VICE PRESIDENT FINANCE Officer | 7.5 | $0 | $196,575 | $18,639 |
| RICHARD MAZZA | CHIEF FINANCIAL OFFICER Officer | 7.5 | $0 | $156,605 | $17,533 |
| CHERIE LYNN POWERS | EXECUTIVE DIRECTOR Highest-paid employee | 40 | $100,656 | $0 | $8,404 |
| ROD RONNEBERG | CHAIR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| LISA SHOAF | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| BILL BIGELOW | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 5275 WESTVIEW DR STE 110, FREDERICK, MD 21703-8548
- In care of
- % CINDY HACHEM
- Mailing address (990-N for 2011)
- 1803 Research Blvd, Rockville MD 20850
- Principal officer (990 for 2024)
- CYNTHIA WALTERS, 5275 WESTVIEW DRIVE 110, FREDERICK, MD 21703
- Principal officer (990-N for 2011)
- Lawrence Bradshaw, 1803 Research Blvd Suite 508, Rockville MD 20850
- Signed the 990
- CYNTHIA WALTERS, PRESIDENT AND CEO
- Phone
- (301) 354-2710
- Website
- www.nationallutheran.org
- Return prepared by
- BAKER TILLY ADVISORY GROUP LP
Mission
THE LEGACY AT NORTH AUGUSTA, INC. IN ORDER TO FULFILL ITS CHRISTIAN MINISTRY, IS ORGANIZED FOR THE PURPOSE OF PROVIDING AN ARRAY OF OPTIONS FOR SENIORS, INCLUDING RESIDENTIAL LIVING AND HOME AND HEALTH SERVICES, WHICH ARE DESIGNED TO MEET INDIVIDUAL NEEDS.
Program accomplishments
- RESIDENTIAL CARE AND ASSISTED LIVING:THE LEGACY AT NORTH AUGUSTA, A NATIONAL LUTHERAN COMMUNITY, IS LICENSED BY THE COMMONWEALTH OF VIRGINIA TO PROVIDE RESIDENTIAL CARE AND ASSISTED LIVING SERVICES TO UP TO 135 RESIDENTS. THE LEGACY AT NORTH AUGUSTA PROVIDES SERVICES IN 121 RESIDENCES, INCLUDING 18 DEMENTIA CARE RESIDENCES.THOSE WHO REQUIRE LIVING ASSISTANCE RECEIVE SERVICES IN THE COMFORT AND SECURITY OF THEIR PRIVATE APARTMENTS. THE LEGACY AT NORTH AUGUSTA'S GOAL IS TO OPTIMIZE AND ENRICH THE LIFESTYLE OF THOSE WHO LIVE WITH ASSISTANCE BY ENSURING SUFFICIENT SUPPORT, SECURITY AND SOCIALIZATION. WE OFFER THIS CONVENIENCE BECAUSE IT IS OUR BELIEF THAT BY PRESERVING THE DIGNITY OF THOSE IN OUR CARE, WE CAN BETTER SUPPORT AND ENCOURAGE THEIR VITALITY. IN FACT, WE ARE ONE OF THE ONLY COMMUNITIES IN THE AREA THAT HELPS COUPLES STAY TOGETHER LONGER.OUR GOAL IS TO OPTIMIZE AND ENRICH THE LIFESTYLES OF THOSE WHO LIVE WITH ASSISTANCE; THUS, OUR ASSISTED LIVING AND CONNECTEDLIVING LIFE ENRICHMENT PROGRAMMING ARE TAILORED TO BETTER MEET OUT RESIDENTS' NEEDS AND COINCIDE WITH THEIR PREFERRED SCHEDULES-AN IMPORTANT CONSIDERATION. OUR RESIDENTS ENJOY CHOICES IN RESTAURANT-QUALITY DINING, EDUCATIONAL AND WELLNESS PROGRAMS, RESIDENT-LED EVENTS, AND SOCIAL OCCASIONS.OUR ASSISTED LIVING SERVICES ARE DESIGNED TO PROVIDE SUPPORT, SECURITY AND SOCIALIZATION, AND ARE TAILORED TO INDIVIDUAL NEEDS. WE PROVIDE ASSISTANCE WITH THE ACTIVITIES OF DAILY LIVING (ADLS), WHICH INCLUDE EVERYDAY TASKS SUCH AS EATING, BATHING, GETTING DRESSED, USING THE BATHROOM, SHIFTING POSITIONS OR MOVING FROM ROOM TO ROOM. WE ALSO PROVIDE MEDICATION MANAGEMENT AS WELL AS DEMENTIA PROGRAMMING. DAILY EXPERIENCES ARE TAILORED BASED UPON WHAT IS LEARNED ABOUT RESIDENTS' LIVES - PAST JOBS, HOBBIES AND RELATIONSHIPS - TO PROMOTE POSITIVE EMOTIONS WHILE MINIMIZING STRESS. AT THE LEGACY AT NORTH AUGUSTA, THOSE WHO REQUIRE LIVING ASSISTANCE ENJOY MORE FULFILLING LIFESTYLES - ALL WITH THE FREEDOM OF A MONTHLY RENT. HERE, THERE'S NO LONG-TERM CONTRACT, JUST A LONG-TERM COMMITMENT TO SUPPORT AND ENCOURAGE THEIR VITALITY.Expenses $8,171,363 · revenue $6,463,858
- BENEVOLENT CARE:THE ORGANIZATION EXTENDS CHARITY CARE AND OTHER SUPPORT TO RESIDENTS WHO MEET CERTAIN CRITERIA UNDER ITS BENEVOLENT CARE POLICY AND ARE UNABLE TO PAY FOR SERVICES, AT ALL LEVELS OF CARE AS NEEDED AND WHEN APPROPRIATE WITHOUT CHARGE OR AT AMOUNTS LESS THAN ITS ESTABLISHED RATES. BECAUSE THE ORGANIZATION DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO BE BENEVOLENT CARE, THESE AMOUNTS ARE NOT REPORTED AS RESIDENT SERVICE REVENUES.THE ORGANIZATION MAINTAINS RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF BENEVOLENT CARE IT PROVIDES. THE ESTIMATED COSTS OF PROVIDING BENEVOLENT CARE IS BASED UPON THE DIRECT AND INDIRECT COSTS IDENTIFIED WITH SPECIFIC BENEVOLENT CARE PROVIDED. THE COST OF BENEVOLENT CARE PROVIDED FOR SENIORS AMOUNTED TO APPROXIMATELY $251,000 AND $262,000 FOR YEARS ENDED DECEMBER 31, 2024 AND 2023.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 45-2857307
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P75)
- Assets (IRS master file)
- $24,039,136
- Income (IRS master file)
- $7,009,638
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $7,009,638 | $9,974,488 | $24,039,136 | XML |
| 990 | December 2023 | $6,813,031 | $9,588,710 | $24,052,613 | XML |
| 990 | December 2022 | $7,132,911 | $9,778,725 | $24,686,036 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2011 Officer: Lawrence Bradshaw | December 31, 2011 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-2857307).
Questions about THE LEGACY AT NORTH AUGUST INC
- What is the EIN of THE LEGACY AT NORTH AUGUST INC?
- The employer identification number (EIN) of THE LEGACY AT NORTH AUGUST INC is 45-2857307.
- Is THE LEGACY AT NORTH AUGUST INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to THE LEGACY AT NORTH AUGUST INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THE LEGACY AT NORTH AUGUST INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of THE LEGACY AT NORTH AUGUST INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THE LEGACY AT NORTH AUGUST INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of THE LEGACY AT NORTH AUGUST INC?
- The 990 for the year ended December 31, 2024 names CYNTHIA WALTERS.
- Who are the officers and directors of THE LEGACY AT NORTH AUGUST INC?
- The 990 for the year ended December 31, 2024 lists 6 people; 0 received compensation from the organization.
- How much revenue does THE LEGACY AT NORTH AUGUST INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $7,009,638, expenses of $9,974,488 and total assets of $24,039,136 at year end.
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