2025-08-05T14:34:11-05:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 20 STANWIX STREET PITTSBURGH PA 15222 990 2024-01-01 472584315 NATIONAL LUTHERAN INC NATI 3013542710 5275 WESTVIEW DRIVE 110 FREDERICK MD 21703 CYNTHIA WALTERS PRESIDENT AND CEO 3013542710 2025-08-04 1 1 KELLY A BROCIOUS CPA P01254262 4126976400 2025-08-04 2024 2025-03-06 01:10:19Z NATIONAL LUTHERAN COMMUNITIES & SERVICES CYNTHIA WALTERS 5275 WESTVIEW DRIVE 110 FREDERICK MD 21703 8790957 0 X WWW.NATIONALLUTHERAN.ORG X 2014 MD TO SERVE AS CORPORATE OVERSIGHT FOR ITS AFFILIATED COMMUNITIES DESIGNED FOR SENIORS. 8 7 73 7 87900 46466 73095 44148 7897201 8121520 9423 37389 576920 587900 8556639 8790957 0 0 0 0 6913368 4509433 0 0 2048 3125341 3739922 10038709 8249355 -1482070 541602 12287239 6938569 22386139 27773653 -10098900 -20835084 TO FULFILL ITS CHRISTIAN MINISTRY, NATIONAL LUTHERAN COMMUNITIES & SERVICES IS ORGANIZED TO PROVIDE AN ARRAY OF OPTIONS FOR SENIORS INCLUDING RESIDENTIAL LIVING AS WELL AS HOME AND COMMUNITY-BASED SERVICES WHICH ARE DESIGNED TO MEET INDIVIDUAL NEEDS. 0 0 3171679 8121520 TO SERVE AS CORPORATE OVERSIGHT WHICH INCLUDES, BUT IS NOT LIMITED TO, THE MARKETING, DEVELOPMENT, INFORMATION TECHNOLOGY, PHILANTHROPY, FINANCE, AND HUMAN RESOURCE SERVICES OF TWO CCRC COMMUNITIES AND ONE DUAL-CERTIFIED INDEPENDENT LIVING/ASSISTED LIVING FACILITY THAT PROVIDES SENIORS WITH HOUSING, MEDICAL ATTENTION, AND ANY SERVICES THAT PROMOTE GOOD EMOTIONAL AND PHYSICAL HEALTH IN A CHRISTIAN ENVIRONMENT. CURRENTLY THE ORGANIZATION IS OVERSEEING THE FUTURE DEVELOPMENT OF A CCRC TO BE LOCATED IN ANNAPOLIS, MD. 3171679 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 0 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 1 1 1 1 0 0 1 191 0 73 1 1 1 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X X DONNA CASNER 3013542710 5275 WESTVIEW DRIVE SUITE 110 FREDERICK MD 21703 JOHN E HANDLEY CHAIR 1.00 X X 0 0 0 SUSAN DAILEY VICE CHAIR 1.00 X X 0 0 0 CORNELL P ABOD TREASURER/SECRETARY 1.00 X X 0 0 0 DR RACHEL CARLSON BOARD MEMBER 1.00 X 0 0 0 TOM WHITEFORD BOARD MEMBER 1.00 X 0 0 0 REV SANDRA SHAW BOARD MEMBER 1.00 X 0 0 0 CYNTHIA WALTERS PRESIDENT/CEO 10.00 30.00 X X 466897 0 31093 REV DEBBIE DUKES BOARD MEMBER 1.00 X 0 0 0 DONNA CASNER VICE PRESIDENT OF FINANCE 10.00 30.00 X 221190 0 18427 ALLISON COMBS VP SALES MAR & COMM 40.00 X 187637 0 9795 JOHN MIDOLO VP PROCUREMENT CONTRACT 40.00 X 171169 0 7275 CRAIG WAGONER VP OF OPERATIONS 40.00 X 273669 0 21067 FRANK MCDONOUGH TECHNOLOGY DIRECTOR 40.00 X 147835 0 6925 VICTORIA BLAKEMORE VP TALENT & CULTURE 40.00 X 213612 0 15781 1682009 0 110363 20 0 1 0 FUNCTIONAL PATHWAYS OF TN LLC 10133 SHERRILL BLVD SUITE 200 KNOXVILLE TN 37932 THERAPY 2384654 INTELYCARE INC 1250 HANCOCK ST 501N QUINCY MA 02169 AGENCY NURSING 1314666 NOMAD NURSING LLC 8726 SEMINOLE TRAIL STE 2 RUCKERSVILLE VA 22968 AGENCY NURSING 641047 ARCH CONSULTANTS LTD 300 KNIGHTSBRIDGE PKWY LINCOLNSHIRE IL 60069 PROJECT MANAGEMENT 400409 NURSESPRING OF CHARLOTTESVILLE LLC 1807 EMMET STREET N 1A CHARLOTTESVILLE VA 22901 AGENCY NURSING 311867 13 14100 30048 44148 MANAGEMENT FEES 621610 6987826 6987826 HOME CARE REVENUE 621610 1133694 1133694 8121520 37389 37389 DEVELOPER FEES 900099 500000 500000 CONSULTING INCOME 541610 87900 87900 587900 8790957 8121520 87900 537389 737607 737607 3270017 2164548 1105469 97518 29587 67931 192981 77227 115754 211310 165532 45778 104945 104945 123821 123821 26782 26782 377320 111095 266225 36512 5967 28497 2048 47797 25778 22019 916033 242005 674028 150184 22382 127802 93651 20868 72783 400 400 31823 31823 36575 679 35896 596943 2821 594122 DUES & SUBSCRIPTIONS 883147 266170 616977 FOOD 19772 6234 13538 REPAIRS & MAINTENANCE 16393 1188 15205 RECRUITMENT 7895 4660 3235 269929 24538 245391 8249355 3171679 5075628 2048 9898019 4546578 18942 167347 171684 956797 1107083 338382 151590 143964 186792 194323 240046 926789 667444 12287239 6938569 3846504 3411410 18539635 24362243 22386139 27773653 X -10423936 -21189612 325036 354528 -10098900 -20835084 12287239 6938569 X 541602 -13495746 2217960 X 0 1 X 1 0 X 1613231 43475 117679 73095 44148 1891628 7531080 6585492 6593904 7897201 8121520 36729197 9144311 6628967 6711583 7970296 8165668 38620825 0 0 0 38620825 76524 35856 10589 9423 37389 169781 76524 35856 10589 9423 37389 169781 28500 67500 76450 87900 260350 954892 501672 527198 500470 500000 2984232 10175727 7194995 7316870 8556639 8790957 42035188 0.91880 0.91860 0.00400 0.00490 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: CONSULTING REVENUE - DEVELOPER FEES - 2020 AMOUNT: $ 870,936. 2021 AMOUNT: $ 500,000. 2022 AMOUNT: $ 500,000. 2023 AMOUNT: $ 500,000. 2024 AMOUNT: $ 500,000. OTHER ANCILLARY REVENUE - OTHER INCOME - 2020 AMOUNT: $ 8,740. 2021 AMOUNT: $ 1,672. 2022 AMOUNT: $ 27,198. 2023 AMOUNT: $ 470. PROVIDER RELIEF FUNDS - 2020 AMOUNT: $ 75,216. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 2694 2694 0 PART II-B, LINE 1: NATIONAL LUTHERAN, INC. PAYS DUES TO LUTHERAN SERVICES IN AMERICA. A PORTION OF THE DUES PAID TO THIS ORGANIZATION ARE ALLOCABLE TO LOBBYING EXPENSES. 338382 151590 186792 186792 RIGHT OF-USE ASSETS 667444 667444 DUE TO AFFILIATES 23694799 LEASE LIABILITY 667444 24362243 8761465 0 8761465 29492 29492 8790957 8249355 0 8249355 0 8249355 PART XI, LINE 4B - OTHER ADJUSTMENTS: DONOR RESTRICTED CONTRIBUTIONS 29,492. X X X X X 0 0 0 0 0 0 0 1 0 CYNTHIA WALTERS PRESIDENT/CEO 440313 0 25000 0 1584 0 13339 0 17754 0 497990 0 0 0 CRAIG WAGONER VP OF OPERATIONS 259187 0 12768 0 1714 0 10438 0 10629 0 294736 0 0 0 DONNA CASNER VICE PRESIDENT OF FINANCE 209997 0 10641 0 552 0 8169 0 10258 0 239617 0 0 0 VICTORIA BLAKEMORE VP TALENT & CULTURE 203539 0 9041 0 1032 0 8655 0 7126 0 229393 0 0 0 ALLISON COMBS VP SALES MAR & COMM 174510 0 12767 0 360 0 7498 0 2297 0 197432 0 0 0 JOHN MIDOLO VP PROCUREMENT CONTRACT 161262 0 8261 0 1646 0 5092 0 2183 0 178444 0 0 0 FRANK MCDONOUGH TECHNOLOGY DIRECTOR 146556 0 0 0 1279 0 0 0 6925 0 154760 0 0 0 PART I, LINE 7 BONUS COMPENSATION IS PAID IN ACCORDANCE WITH THE ORGANIZATION'S COMPENSATION PHILOSOPHY POLICY, WHICH INCLUDES OPTIONS SUCH AS DISCRETIONARY AND SPOT BONUSES BASED ON INDIVIDUAL OR COMPANY PERFORMANCE. FORM 990, PART VI, SECTION B, LINE 11B THE VP OF FINANCE AND PRESIDENT PERFORM AN INITIAL REVIEW OF THE FORM 990. UPON APPROVAL, THE FORM 990 IS MADE AVAILABLE TO EACH BOARD MEMBER FOR REVIEW AND APPROVAL AT A BOARD MEETING PRIOR TO TRANSMISSION OF THE RETURN TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND KEY EMPLOYEES SIGN A CONFLICT OF INTEREST STATEMENT EACH YEAR. IF A CONFLICT IS IDENTIFIED, IT IS 1) IDENTIFIED AND DISCUSSED WITH THE BOARD 2) REVIEWED AND DOCUMENTED BY MANAGEMENT. IF AN ACTUAL OR POTENTIAL CONFLICT IS IDENTIFIED, THE BOARD MEMBER, OFFICER, OR EMPLOYEE WILL RECUSE HIM OR HERSELF FROM ANY CONVERSATION, DECISIONS, OR OTHER ACTIVITIES AND DISCUSSIONS INVOLVING THE CONFLICT. FAMILY AND BUSINESS RELATIONSHIPS ARE EXPRESSLY MENTIONED IN THE CONFLICT OF INTEREST POLICY AS POTENTIAL SOURCES OF CONFLICTS WITH INTERESTED PERSONS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD DETERMINES THE COMPENSATION FOR THE CEO THROUGH THE COMBINED USE OF SEVERAL METHODS. THE EXECUTIVE COMMITTEE SERVES AS A COMPENSATION COMMITTEE WHICH OVERSEES THE PROCESS. THE CEO, EXECUTIVE DIRECTOR, AND VICE PRESIDENT OF TALENT & CULTURE USE SALARY SURVEYS TO DETERMINE THE COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES TO ENSURE THEY ARE WITHIN THE LOCAL MARKET RANGE. THE SERVICES THE INDIVIDUAL PROVIDES TO THE ORGANIZATION AND THE TENURE OF THE OFFICER ARE ALSO FACTORS CONSIDERED IN SALARY DETERMINATIONS. ONCE THE EXECUTIVE COMMITTEE GIVES ITS APPROVAL, ITS DECISIONS ARE NOTED AT THE BOARD LEVEL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND AT NO COST. THE DOCUMENTS WILL ALSO BE MADE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XI, LINE 9: LOSS FROM DISCONTINUED OPERATIONS -2,627,611. EQUITY TRANSFER 4,845,571. COMMUNITY SERVICES LLC 5275 WESTVIEW DRIVE SUITE 110 FREDERICK MD 21703 371843616 PROJECT MANAGEMENT MD 0 0 NATIONAL LUTHERAN INC MYPOTENTIAL MARYLAND LLC 5275 WESTVIEW DRIVE SUITE 110 FREDERICK MD 21703 812686381 HEALTH CLINIC MD 527813 63928 COMMUNITY SERVICES LLC MYPOTENTIAL VIRGINIA LLC 5275 WESTVIEW DRIVE SUITE 110 FREDERICK MD 21703 474102818 HEALTH CLINIC VA 605881 72707 COMMUNITY SERVICES LLC MYPOTENTIAL CLINIC-ROCKVILLE LLC 5275 WESTVIEW DRIVE SUITE 110 FREDERICK MD 21703 300962299 HEALTH CLINIC MD 0 0 COMMUNITY SERVICES LLC IMPACT 1890 LLC 5275 WESTVIEW DRIVE SUITE 110 FREDERICK MD 21703 301007964 GRANT PAYMENTS MD 0 0 NATIONAL LUTHERAN INC THE VILLAGE AT ORCHARD RIDGE INC 400 CLOCKTOWER RIDGE DRIVE WINCHESTER VA 22603 263445374 CONTINUING CARE RETIREMENT COMMUNITY VA 501(C)(3) LINE 10 NATIONAL LUTHERAN INC 1 THE VILLAGE AT ROCKVILLE INC 9701 VEIRS DRIVE ROCKVILLE MD 20850 530196624 CONTINUING CARE RETIREMENT COMMUNITY MD 501(C)(3) LINE 10 NATIONAL LUTHERAN INC 1 THE LEGACY AT NORTH AUGUSTA INC 1410 A NORTH AUGUSTA STREET STAUNTON VA 24401 452857307 RESIDENTAL CARE AND ASSISTED LIVING FACILITY VA 501(C)(3) LINE 10 NATIONAL LUTHERAN INC 1 THE VILLAGE AT PROVIDENCE POINT INC 5275 WESTVIEW DRIVE SUITE 110 FREDERICK MD 21703 454024593 CONTINUING CARE RETIREMENT COMMUNITY MD 501(C)(3) LINE 10 NATIONAL LUTHERAN INC 1 NATIONAL LUTHERAN HOME FOR THE AGED INC 5275 WESTVIEW DRIVE SUITE 110 FREDERICK MD 21703 262222476 SUPPORTING ORGANIZATION MD 501(C)(3) LINE 10 NATIONAL LUTHERAN INC 1 AUGSBURG LUTHERAN HOME OF MARYLAND INC 5275 WESTVIEW DRIVE SUITE 110 FREDERICK MD 21703 520696196 CHARITABLE SUPPORT TO PERSONS RESIDING IN THE GREATER BALTIMORE AREA MD 501(C)(3) LINE 7 NATIONAL LUTHERAN INC 1 0 0 0 1 1 0 0 0 0 0 0 1 0 0 1 0 0 0 0 THE VILLAGE AT ROCKVILLE INC L 2841790 COST THE VILLAGE AT ORCHARD RIDGE INC L 1919817 COST THE LEGACY AT NORTH AUGUSTA INC L 627084 COST THE VILLAGE AT ROCKVILLE INC O 86011 COST THE VILLAGE AT ORCHARD RIDGE INC O 86011 COST THE LEGACY AT NORTH AUGUSTA INC O 86011 COST AUGSBURG LUTHERAN HOME OF MARYLAND INC O 86011 COST AUGSBURG LUTHERAN HOME OF MARYLAND INC L 1494190 COST