2022-04-28T14:45:08-05:00 2021-06-30 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2020-07-01 521127007 CARROLL LUTHERAN VILLAGE INC CARR 4108480090 300 ST LUKE CIRCLE WESTMINSTER MD 21158 JEFFREY W BRANCH PRESIDENT/CEO 4108480090 2022-04-14 1 JEFFREY BRANCH XXX-XX-XXXX KERRI N BOGDA CPA P00760402 7177404863 X 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z JEFFREY W BRANCH 300 ST LUKE CIRCLE WESTMINSTER MD 21158 40651793 0 X WWW.CLVILLAGE.ORG X 1981 MD RESID., ASSISTED & SKILLED CARE TO RESIDENTS OVER 60 AND SKILLED REHAB. SVC TO QUALIFIED PERSONS. 9 9 518 275 331311 198949 1380864 4776710 31209103 30416547 855007 1696135 324919 159764 33769893 37049156 27999 39979 0 0 13735822 13662192 0 0 67996 20650223 20906996 34414044 34609167 -644151 2439989 100772126 104149842 89872109 86998388 10900017 17151454 X CARROLL LUTHERAN VILLAGE IS A CONTINUING CARE RETIREMENT COMMUNITY DEDICATED TO THE MINISTRY OF CARING IN A CHRISTIAN ATMOSPHERE, FOSTERING QUALITY LIFE AND SERVICES FOR THE WHOLE PERSON. 0 0 12831481 39979 13203889 HEALTH CARE AND ASSISTED LIVING - THE VILLAGE PROVIDES QUALITY, SKILLED NURSING CARE, LONG TERM CARE AND ASSISTED LIVING IN A COMFORTABLE, HOMELIKE ENVIRONMENT TO ALL RESIDENTS, INCLUDING THOSE WHO HAVE OUTLIVED THEIR ASSETS (PROVIDED APPROPRIATE STEWARDSHIP) OR WHOSE ANNUAL INCOME IS INSUFFICIENT TO MEET EXPENSES. EARNINGS FROM A RESTRICTED ENDOWMENT ARE USED TO SUBSIDIZE RESIDENTS AS NEEDS ARE DEMONSTRATED. THE VILLAGE PARTICIPATES IN MEDICARE AND MEDICAID PROGRAMS AND ACCEPTS REIMBURSEMENT FOR CARE THAT DOES NOT FULLY COVER COSTS. THE VILLAGE HEALTH CARE CENTER HAD 25,686 HEALTHCARE CENSUS DAYS, WHICH REPRESENTS 68.14% OCCUPANCY, AND 15,192 ASSISTED LIVING CENSUS DAYS, WHICH REPRESENTS 83.24% OCCUPANCY. 15637036 0 16090869 RESIDENTIAL LIVING - THE VILLAGE OFFERS SENIORS 60 YEARS OF AGE AND OLDER AFFORDABLE ACCESS TO QUALITY SERVICES ON A PROPERLY AND BEAUTIFULLY MAINTAINED CAMPUS WHERE QUALITY OF LIFE AND A SPIRIT OF COMMUNITY ARE EMPHASIZED. RESIDENTS MAY SELECT ACCOMMODATIONS FROM A WIDE RANGE OF UNIT SIZES WITH ENTRANCE FEES FOR THE MAJORITY OF UNITS BELOW THE U.S. MEDIAN HOME PRICE. HEALTH, WELLNESS, AND FITNESS PROGRAMMING IS INCLUDED IN MONTHLY FEES. RESIDENTS ARE ENCOURAGED TO ENGAGE IN ALL ASPECTS OF WELLNESS. RESIDENCES ARE SAFE AND SECURE AND EQUIPPED WITH ACCESS TO SKILLED HEALTH PROFESSIONALS THROUGH AN EMERGENCY CALL SYSTEM. THE VILLAGE RESIDENTIAL LIVING PROGRAM HAD 130,184 CENSUS DAYS DURING THE YEAR, WHICH REPRESENTS 90.07% OCCUPANCY. 1090150 0 1121789 ADDITIONAL SUPPORT SERVICES - ALL LEVELS OF CARE ARE SUPPORTED BY ON-CAMPUS ACCESS TO MEDICAL CARE (INCLUDING PRIMARY CARE PHYSICIAN, PODIATRY, DERMATOLOGY, AUDIOLOGY, LAB SERVICES AND RADIOLOGY), THERAPY SERVICES, NUTRITIONAL FOOD SERVICE, HOME HEALTH SERVICES, DIVERSE RELIGIOUS SERVICES, TRANSPORTATION, MAINTENANCE, HOUSEKEEPING, AND LAUNDRY SERVICES. ORGANIZATIONAL GOVERNANCE IS ACCOMPLISHED THROUGH A PROCESS THAT ENCOURAGES RESIDENT PARTICIPATION. CARROLL LUTHERAN VILLAGE IS DEDICATED NOT ONLY TO ITS RESIDENTS, BUT ALSO TO ITS STAFF, THE HEALTH PROFESSIONS, AND THE COMMUNITY AT LARGE. RESIDENTS CONDUCT AN ANNUAL APPEAL TO RAISE FUNDS FOR STAFF SCHOLARSHIPS. SUNDAY CHAPEL OFFERINGS ARE OFTEN DESIGNATED TO PROVIDE FINANCIAL SUPPORT WHERE IT IS CRITICALLY NEEDED. A COMPASSIONATE RESPONSE FUND EXISTS AND IS ADMINISTERED WITHIN THE GOVERNANCE STRUCTURE. THE VILLAGE OFFERS SUPPORT TO OTHER NON-PROFIT ORGANIZATIONS BY ENCOURAGING STAFF AND RESIDENTS TO ACT IN VOLUNTEER, ADVISORY OR BOARD ROLES. LOCAL COLLEGES ARE SUPPORTED FINANCIALLY, SPECIFICALLY TO ENHANCE PROGRAMS THAT TRAIN AND DEVELOP SKILLED HEALTHCARE PROFESSIONALS. THE LOCAL HOSPITAL IS SUPPORTED FINANCIALLY AS WE ARE ENGAGED IN A GROWING, MUTUALLY BENEFICIAL PARTNERSHIP TO PROVIDE QUALITY HEALTHCARE SERVICES AND INFORMATION TO RESIDENTS OF CARROLL LUTHERAN VILLAGE AND TO MEMBERS OF THE GREATER COMMUNITY IN NEED OF HEALTHY AGING SUPPORT.INTERNALLY, MEETING SPACE ON THE CAMPUS IS OFFERED FOR USE BY NON-PROFIT COMMUNITY GROUPS. CLINICAL TRAINING IS PROVIDED FOR LOCAL COLLEGES AND TECH SCHOOLS. MORE SPECIFICALLY, THE VILLAGE SUPPORTS CARROLL COMMUNITY COLLEGE BY HAVING OUR SKILLED NURSING FACILITY SERVE AS THE CLINICAL TRAINING SITE FOR NEW GNAS. WE ALSO PARTNER WITH THE SECONDARY SCHOOL SYSTEM'S CAREER AND TECHNICAL CENTER BY HAVING GNA INTERNS WORK IN OUR SKILLED AND ASSISTED LIVING UNITS.CARROLL LUTHERAN VILLAGE IS NATIONALLY ACCREDITED BY THE CARF INTERNATIONAL, AN INDEPENDENT, NONPROFIT ACCREDITING BODY FOR HEALTH AND HUMAN SERVICES ORGANIZATIONS. CARF ACCREDITATION IS AN ASSURANCE THAT AN ORGANIZATION PROVIDES SERVICE EXCELLENCE, RISK MANAGEMENT, VALUE AND ACCOUNTABILITY. DURING THE RIGOROUS REVIEW PROCESS, EVALUATORS LOOK FOR COMPLIANCE IN MORE THAN 1,000 QUALITY STANDARDS IN RESIDENT LIFE, HEALTH, AND WELLNESS; FINANCIAL RESOURCES AND DISCLOSURE; AND GOVERNANCE AND ADMINISTRATION. NATIONWIDE ONLY 15% OF CONTINUING CARE RETIREMENT COMMUNITIES HAVE RECEIVED CARF ACCREDITATION, MAKING CARROLL LUTHERAN VILLAGE AMONG THE ELITE AGING SERVICES PROVIDERS WITHIN THE IMMEDIATE COMMUNITY, THE REGION AND THE NATION. 0 0 0 THE VILLAGE PROVIDED DIRECT BENEVOLENT CARE TO RESIDENTS WHO MET CERTAIN CRITERIA WITHOUT CHARGE OR AT AMOUNTS LESS THAN ESTABLISHED RATES. THE CORPORATION PROVIDED CHARITY CARE UNDER THIS POLICY AT A COST OF APPROXIMATELY $2,764,000 AND $2,895,000 DURING 2021 AND 2020, RESPECTIVELY, BASED ON DIRECT AND ALLOCABLE COSTS OF CARE. ADDITIONALLY, THE VILLAGE PROVIDED DIRECT FINANCIAL ASSISTANCE UNDER ITS RESIDENT ASSISTANCE POLICY OF $532,000 AND $426,000 DURING 2021 AND 2020, RESPECTIVELY. 0 0 0 29558667 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 0 1 1 0 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 60 0 518 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MD X X STEVEN D POWELL - VP OF FINANCE 4108480090 300 ST LUKE CIRCLE WESTMINSTER MD 21158 JUSTIN R DURBORAW CHAIRPERSON 2.00 X X 0 0 0 KAY BETZ VICE CHAIR 2.00 X X 0 0 0 DONALD B MEYERS SECRETARY/TREASURER 2.00 X X 0 0 0 ARTHUR S WISNER BOARD 2.00 X 0 0 0 ALICE DAUM-COEN BOARD 2.00 X 0 0 0 SHARON MCCLERNAN BOARD 2.00 X 0 0 0 ROBERTA DILLOW BOARD 2.00 X 0 0 0 DIANE MARTIN BOARD 2.00 X 0 0 0 VIRGINIA HARRISON BOARD 2.00 X 0 0 0 STEVEN POWELL VP FINANCE 16.00 24.00 X 0 199608 10225 JEFFREY W BRANCH PRESIDENT/CEO 16.00 24.00 X 0 403059 21965 KENNETH CONNELLY VP OF OPERATIONS 16.00 24.00 X 0 144507 10340 SUSAN ARCADIA VP OPERATIONS (UNTIL APRIL 2020) 16.00 24.00 X 0 49741 3507 JOHN HENRY EXECUTIVE DIRECTOR 40.00 X 159243 0 12518 MICHAEL WINEBRENNER DIRECTOR OF REHAB SERVICES 40.00 X 108533 0 10586 RACHAEL COLE LPN 51.00 X 100864 0 9390 JENNIFER RHOADS DIRECTOR OF NURSING 40.00 X 112270 0 5595 480910 796915 84126 4 0 1 0 SODEXO INC PO BOX 370170 PITTSBURGH PA 152516170 CONTRACTED SERVICES 825269 RIGHT AT HOME PO BOX 62601 BALTIMORE MD 21264 SENIOR CARE SERVICES 391441 CHESAPEAKE MEDICAL STAFFING LLC 2401 YORK ROAD TIMONIUM MD 21093 STAFFING SERVICES 371702 CLASSIC HVAC SERVICES LLC PO BOX 428 NEW WINDSOR MD 21776 HVAC SERVICES 301817 UNLIMITED RESTORATION SPECIALISTS 379 CHERRY STREET POTTSTOWN PA 19464 CONTRACTED SERVICES 290378 11 68249 2944238 1764223 4776710 RESIDENT SERVICE REVENUE 623000 30416547 30416547 30416547 542389 331311 211078 125357 23346 102011 102011 102011 4709580 3555834 1153746 1153746 1153746 0 68249 18901 -18901 -18901 5472 4556 916 916 ANCILLARY RESIDENT SERVICES 623000 35124 35124 COFFEE SHOP 623000 18752 18752 APPLICATION FEES 623000 8550 8550 13312 13312 75738 37049156 30416547 331311 1524588 39979 39979 11241448 10678806 562642 225920 214613 11307 1364628 1239046 125582 830196 787154 43042 2551969 214627 2315996 21346 18588 18588 1404 1404 64206 64206 3074614 2963764 110850 73633 6200 67433 2587262 2574870 3015 9377 10853 552 1529 8772 5507931 5385995 120606 1330 77920 77858 62 3533 2169 1364 4083820 3681837 395660 6323 609397 563454 45943 SPECIAL PROJECTS 1038403 1038403 MEDICAL EXPENSES 604687 604687 BAD DEBTS 297731 297731 BOOKS, DUES, LICENSES 132755 84935 26972 20848 168290 140390 27900 34609167 29558667 4982504 67996 1026 1025 8126530 1850840 2087273 1174094 61428 181875 201511 139240 278582 139556211 82365172 57280776 57191039 28246014 39125588 4376566 4198590 332826 67145 100772126 104149842 2943179 3805700 37581910 36083657 45220511 44358501 2944238 1182271 2750530 89872109 86998388 X 1929539 6808715 8970478 10342739 10900017 17151454 100772126 104149842 2439989 3811448 0 X 0 1 X 1 0 X 350292 696498 542931 1380864 4776710 7747295 29381904 29944082 30573321 31209103 30416547 151524957 234742 247981 248607 178700 67188 977218 29966938 30888561 31364859 32768667 35260445 160249470 40228 40228 0 40228 40228 160209242 964823 1290630 1307308 989703 336435 4888899 198949 198949 964823 1290630 1307308 989703 535384 5087848 1463 1463 403943 330025 195370 24494 14022 967854 31335704 32510679 32867537 33782864 35809851 166306635 0.96330 0.95590 0.03060 0.03630 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2016 AMOUNT: $ 1,297. 2017 AMOUNT: $ 1,090. 2018 AMOUNT: $ 693. 2019 AMOUNT: $ 406. WORKERS COMP REIMB - 2016 AMOUNT: $ 3,070. NON-CHARITABLE FUNDRAISING RECEIPTS - 2016 AMOUNT: $ 10,500. 2017 AMOUNT: $ 11,280. 2018 AMOUNT: $ 14,375. GROSS RECEIPTS OF INVENTORY - 2016 AMOUNT: $ 20,385. 2017 AMOUNT: $ 14,379. 2018 AMOUNT: $ 12,721. 2019 AMOUNT: $ 11,788. 2020 AMOUNT: $ 5,472. APPLICATION FEES - 2016 AMOUNT: $ 15,300. 2017 AMOUNT: $ 15,000. 2018 AMOUNT: $ 12,450. 2019 AMOUNT: $ 12,300. 2020 AMOUNT: $ 8,550. ADMINISTRATIVE FEES - 2016 AMOUNT: $ 353,391. 2017 AMOUNT: $ 288,276. 2018 AMOUNT: $ 155,131. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1404 1404 0 PART II-B, LINE 1: CARROLL LUTHERAN VILLAGE PAYS DUES TO LEADINGAGE. A PORTION OF THE DUES PAID TO THIS ORGANIZATION IS ALLOCABLE TO LOBBYING EXPENSES. THE TOTAL AMOUNT OF DUES PAID BY CARROLL LUTHERAN VILLAGE THAT IS ALLOCABLE TO LOBBYING IS $1,404. 12452904 214783 1530865 531828 13666724 12107687 191588 579324 425695 12452904 11346602 271747 847411 358073 12107687 10456598 522057 1151566 783619 11346602 9470197 295491 1315303 624393 10456598 0.36280 0.63720 0.00000 0 0 1067705 1067705 122673401 69944520 52728881 15120567 12420652 2699915 694538 694538 57191039 RESIDENT FUND PAYABLE 2415615 REFUNDABLE DEPOSITS 334915 2750530 40843201 3811448 -64206 3747242 37095959 -46803 -46803 37049156 34591764 46803 46803 34544961 64206 64206 34609167 PART V, LINE 4: THE VILLAGE RECOGNIZES THAT FUNDS THAT ARE DONOR DESIGNATED FOR ENDOWMENT ARE TO BE PERPETUATED. EARNINGS FROM ENDOWMENT FUNDS ARE TRANSFERRED TO A BOARD DESIGNATED, TEMPORARILY RESTRICTED FUND THAT CAN BE USED FOR RESIDENT ASSISTANCE AND SCHOLARSHIPS ACCORDING TO A SPENDING ALLOWANCE DEFINED IN THE BOARD'S INVESTMENT POLICY. UNREALIZED LOSSES ON THE INVESTMENT PORTFOLIO ARE NOT ALLOCATED TO ENDOWMENT FUNDS. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT FEES -64,206. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -18,901. RENTAL EXPENSES -23,346. COST OF GOODS SOLD -4,556. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 18,901. RENTAL EXPENSES 23,346. COST OF GOODS SOLD 4,556. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 64,206. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 2710730 0 0 0 0 0 0 2710730 0 2710730 0 0 1 0 0 0 PART III ACCOUNTING METHOD: SCHEDULE F, PART IV, LINE 3 THE ORGANIZATION HAD AN INTEREST IN A FOREIGN DOMICILED CORPORATION BUT DID NOT MEET THE THRESHOLD FOR FILING FORM 5471. GOLF TOURNAMENT 68249 68249 18901 68249 68249 18901 18901 -18901 1 SCHOLARSHIPS 28 39979 PART I, LINE 2: EMPLOYEES ARE ELIGIBLE FOR A VARIETY OF SCHOLARSHIPS AND TUITION ASSISTANCE BASED UPON CRITERIA ESTABLISHED BY THE ORGANIZATION. INTERESTED EMPLOYEES MUST MEET ALL CRITERIA AND APPLY BASED ON THEIR ELIGIBILITY. THE VICE PRESIDENT OF HUMAN RESOURCES ADMINISTERS ALL SCHOLARSHIP PROGRAMS. A SCHOLARSHIP COMMITTEE HAS BEEN ESTABLISHED THAT REVIEWS AND APPROVES SCHOLARSHIP AWARDS. THE COMMITTEE INCLUDES STAFF MEMBERS FROM THE PHILANTHROPY AND HUMAN RESOURCES DEPARTMENTS. THE VICE PRESIDENTS OF PHILANTHROPY AND HUMAN RESOURCES SERVE AS DESIGNEES FOR THE PRESIDENT/CEO REGARDING SCHOLARSHIP AWARD DECISIONS. ALL FUNDS ARE REMITTED TO THE EDUCATIONAL INSTITUTION DIRECTLY AND STUDENTS ARE EXPECTED TO MAINTAIN CERTAIN STANDARDS WHILE PARTICIPATING IN A SCHOLARSHIP PROGRAM. 0 0 0 0 0 0 0 0 0 JEFFREY W BRANCH PRESIDENT/CEO 0 403059 0 0 0 0 0 7381 0 14584 0 425024 0 0 STEVEN POWELL VP FINANCE 0 199608 0 0 0 0 0 5962 0 4263 0 209833 0 0 JOHN HENRY EXECUTIVE DIRECTOR 159243 0 0 0 0 0 4863 0 7655 0 171761 0 0 0 KENNETH CONNELLY VP OF OPERATIONS 0 144507 0 0 0 0 0 0 0 10340 0 154847 0 0 PART I, LINE 3 CARROLL LUTHERAN VILLAGE RELIES ON THE METHODS USED BY ITS PARENT ORGANIZATION, LUTHERAN SOCIAL MINISTRIES OF MARYLAND, TO ESTABLISH COMPENSATION FOR OFFICERS AND KEY EMPLOYEES. THE METHODS USED ARE AS FOLLOWS: -COMPENSATION COMMITTEE -INDEPENDENT COMPENSATION CONSULTANT -FORM 990 OF OTHER ORGANIZATIONS -COMPENSATION SURVEY OR STUDY -APPROVAL BY THE BOARD OF TRUSTEES A THE MAYOR AND COMMON COUNCIL OF WESTMINSTER 526000811 960735AH1 2014-07-09 44810000 CURRENT REFUNDING OF PRIOR YEAR BOND ISSUE AND CAPITAL IMPROVEMENTS 0 0 0 B THE MAYOR AND COMMON COUNCIL OF WESTMINSTER 526000811 960735AJ7 2014-07-09 4135000 CURRENT REFUNDING 0 0 0 A 3785593 45023094 2989091 898973 2931654 34235262 2017 1 0 1 1 B 349407 4734908 275891 94698 4375990 2017 1 0 1 1 A 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 0 B 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 1 0 0 1 NATAXIS FUNDING CORPORATION 1.300000000000 1 0 1 B 0 0 0 1 0 0 1 NATAXIS FUNDING CORPORATION 1.300000000000 1 0 1 A 1 B 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: THE MAYOR AND COMMON COUNCIL OF WESTMINSTER DATE THE REBATE COMPUTATION WAS PERFORMED: 07/09/2019 ISSUER NAME: THE MAYOR AND COMMON COUNCIL OF WESTMINSTER DATE THE REBATE COMPUTATION WAS PERFORMED: 07/09/2019 PART I, COLUMN E: THE ISSUE PRICE REPORTED DOES NOT AGREE TO THE AMOUNTS LISTED ON PART II, LINE 3 DUE TO ORIGINAL ISSUE BOND PREMIUM. PART III, LINE 9: THE FINANCE DEPARTMENT IS IN THE PROCESS OF ESTABLISHING A WRITTEN PROCEDURE FOR POTENTIALLY NONQUALIFYING BOND ISSUES. POST-BOND ISSUANCE TRANSACTIONS ARE CAREFULLY MONITORED AND THE FINANCE DEPARTMENT BELIEVES IT IS IN FULL COMPLIANCE WITH ALL REGULATIONS. ALL PROCEDURES WILL BE DOCUMENTED AS WRITTEN POLICY FOR THE CURRENT AND FUTURE ISSUANCES. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE, COMPOSED OF THE FOUR BOARD OFFICERS, CAN ACT FOR THE BOARD ON ROUTINE BUSINESS BETWEEN MEETINGS AND IN EMERGENCIES. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION OUTSOURCES MANAGEMENT OF FACILITIES AND FOOD SERVICE. FORM 990, PART VI, SECTION A, LINE 6 THE CONGREGATIONS OF THE WESTMINSTER CONFERENCE OF THE DELAWARE-MARYLAND SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA (THE "ELCA") CONSTITUTE THE ORIGINAL MEMBERS. CURRENT MEMBER CONGREGATIONS ARE NOTED IN THE BYLAWS. ANY OTHER DULY ORGANIZED LUTHERAN CONGREGATION OF THE DELAWARE-MARYLAND SYNOD OF THE ELCA ("SYNOD") OR ITS SUCCESSOR MAY BECOME A MEMBER CONGREGATION UPON APPROVAL BY THE CORPORATION. ANY CONGREGATION THAT IS NO LONGER AFFILIATED WITH THE SYNOD WILL IMMEDIATELY CEASE TO BE A MEMBER CONGREGATION. FORM 990, PART VI, SECTION A, LINE 7A THE TRUSTEES SHALL BE APPOINTED BY THE PARENT, LUTHERAN SOCIAL MINISTRIES OF MARYLAND. FORM 990, PART VI, SECTION A, LINE 7B THE CORPORATE CONGREGATIONS' APPROVAL ARE REQUIRED TO ELECT THE BOARD AND APPROVE THE INDEPENDENT AUDIT FIRM. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY BOTH THE PRESIDENT/CEO AND THE VP OF FINANCE. ONCE THE REVIEW HAS BEEN COMPLETED, THE 990 IS GIVEN TO THE ENTIRE BOARD AND REVIEWED AT A REGULARLY SCHEDULED BOARD MEETING PRIOR TO THE RETURN BEING FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CARROLL LUTHERAN VILLAGE (CLV), AS THE WHOLLY OWNED SUBSIDIARY OF LUTHERAN SOCIAL MINISTRIES OF MARYLAND (LSMMD), FOLLOWS LUTHERAN SOCIAL MINISTRIES OF MARYLAND'S ESTABLISHED POLICY AND STANDARDS REGARDING CODE OF CONDUCT AND CONFLICTS OF INTEREST TO ASSURE THAT THE VILLAGE'S BUSINESS IS CONDUCTED IN A FAIR AND INDEPENDENT MANNER. THE POLICY APPLIES TO OFFICERS, DIRECTORS, BOARD COMMITTEE MEMBERS AND EMPLOYEES OF CLV, EACH OF WHOM IS CONSIDERED AN INTERESTED PERSON. ALL MEMBERS OF THE BOARD OF TRUSTEES ARE REQUIRED TO SIGN A STATEMENT ACKNOWLEDGING THE CODE OF CONDUCT, WHICH INCLUDES A CONFLICT OF INTEREST STATEMENT AND A COMMITMENT TO COMPLIANCE UPON INITIAL SERVICE AND ANNUALLY THEREAFTER. ALL EMPLOYEES ARE REQUIRED TO ATTEND MANDATORY TRAINING ON COMPLIANCE AND THE CODE OF INTEGRITY. THE POLICY CLEARLY STATES THAT AN INTERESTED PERSON MAY HAVE A CONFLICT WHEN THAT PERSON, OR AN IMMEDIATE FAMILY MEMBER, IS OR HAS A FINANCIAL INTEREST IN AN ENTITY THAT CONDUCTS BUSINESS WITH CLV. IT IS THE RESPONSIBILITY OF ANY INTERESTED PERSON WHO HAS A CONFLICT OF INTEREST TO DISCLOSE IT IN ACCORDANCE WITH THE CODE OF INTEGRITY. THE PRESIDENT/CEO REVIEWS DISCLOSURES OF CONFLICTS OF INTEREST TO DETERMINE IF A CONFLICT EXISTS. IF AN INTERESTED PERSON FAILS TO DISCLOSE A CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY AND/OR CORRECTIVE ACTION WILL BE TAKEN. IF PROPERLY DISCLOSED, THE INTERESTED PERSON WILL RECUSE HIMSELF OR HERSELF FROM ANY DECISIONS INVOLVING THE CONFLICT. CARROLL LUTHERAN VILLAGE CONTRACTED WITH FRIENDS SERVICES ALLIANCE COMPLIANCE PROGRAM IN 2013 TO ASSIST WITH THE ORGANIZATION'S ONGOING COMPLIANCE EFFORTS. THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE BOARD AND IS INCLUDED AS PART OF ALL AGREEMENTS AND/OR CONTRACTS. FURTHER, A TRI-FOLD PAMPHLET WITH AN OVERVIEW OF CLV'S CODE OF INTEGRITY IS PROVIDED TO ALL VENDORS WITH WHOM CLV HAS AN AGREEMENT OR CONTRACTUAL RELATIONSHIP. THE PAMPHLET ALSO OUTLINES THE CONFLICT OF INTEREST POLICY AND HOW VENDORS MAY REQUEST A FULL COPY. THE CODE OF INTEGRITY IS POSTED PUBLICLY ON THE CLV WEB SITE WWW.CLVILLAGE.ORG. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS, FORM 990, AND OTHER OPERATING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. CERTAIN GOVERNING DOCUMENTS AND POLICIES ARE CONSIDERED PROPRIETARY AND ARE NOT GENERALLY DISCLOSED. THE ORGANIZATION IS IN FULL COMPLIANCE WITH ALL REGULATIONS CONCERNING DISCLOSURE AT THE FEDERAL, STATE AND LOCAL LEVELS. LUTHERAN VILLAGE AT MILLERS GRANT 300 ST LUKE CIRCLE WESTMINSTER MD 21158 320154392 RETIREMENT VILLAGE MD 501(C)(3) LINE 10 LUTHERAN SOCIAL MINISTRIES OF MARYLAND INC 0 LUTHERAN SOCIAL MINISTRIES OF MARYLAND INC 300 ST LUKE CIRCLE WESTMINSTER MD 21158 832095898 PROVIDE STRATEGIC DIRECTION, OPERATIONAL OVERSIGHT AND PLANNING MD 501(C)(3) LINE 12C, III-FI N/A 0 CLV CATERING INC 300 ST LUKE CIRCLE WESTMINSTER MD 21158 753195092 CATERING MD CARROLL LUTHERAN VILLAGE INC C -44449 90944 0.90000 1 1 0 0 1 0 0 0 0 0 0 0 1 1 1 1 1 1 0 0 CLV CATERING A 46739 COST CLV CATERING D 218808 COST