2019-11-13T11:04:20-06:00 2018-12-31 550486667 ARNETT CARBIS TOOTHMAN LLP 5700 CORPORATE DRIVE STE 650 PITTSBURGH PA 15237 990 2018-01-01 231476329 SPIRITRUST LUTHERAN FKA LUTHERAN SOCIAL SERVICES SPIR 7178543971 1050 PENNSYLVANIA AVENUE YORK PA 17404 REVENA ROSSI VP-SUPPORT SERVICES, CFO 7178543971 2019-11-07 1 KELLY A BROCIOUS CPA P01254262 4126356270 2019-11-07 216.12.119.47 2019-11-07 13:13:15 ES P E3CC50EF24261385AAB763DDA16726E5700F17FD AA2233B8F9048056FB9460E251A6B8F21E0EC7B1 2018 2020-04-17 16:48:07Z ROBERT L RUNDLE JR 1050 PENNSYLVANIA AVENUE YORK PA 17404 66438757 0 9386 X WWW.SPIRITRUSTLUTHERAN.ORG X 1951 PA PROVIDES HOUSING, HEALTHCARE & RELATED SERVICES THROUGH THE OPERATION OF RETIREMENT COMMUNITIES. 12 11 1206 4270 0 0 1401271 1079107 59984141 62074591 3118735 -1039151 1985535 2282321 66489682 64396868 0 0 0 0 37400870 39964953 0 0 318301 29342835 29097840 66743705 69062793 -254023 -4665925 144057166 149465016 115437705 125070248 28619461 24394768 X SPIRITRUST LUTHERAN, AN AGENCY OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA, WITNESSES TO THE GOSPEL OF JESUS CHRIST THROUGH ACTS OF SERVING AND CARING. 0 0 60461291 64232553 ESTABLISHED IN 1951, SPIRITRUST LUTHERAN PROVIDES RESIDENTIAL AND ASSISTED LIVING, NURSING, AND REHABILITATION SERVICES IN SIX SENIOR LIVING COMMUNITIES LOCATED IN YORK, SHREWSBURY, GETTYSBURG, HANOVER, AND CHAMBERSBURG, PENNSYLVANIA. IN ADDITION TO THE SIX RETIREMENT COMMUNITIES, SPIRITRUST LUTHERAN WORKS IN PARTNERSHIP WITH LOCAL ORGANIZATIONS, CONGREGATIONS, VOLUNTEERS, DONORS, EDUCATION PROVIDERS, AND THE BUSINESS COMMUNITY. THE ORGANIZATION PROVIDES VARIOUS COMMUNITY OUTREACH SERVICES INCLUDING DOMESTIC ABUSE SOLUTIONS, DEAF CONNECTIONS, FINANCIAL EDUCATION AND COACHING, SENIOR COMPANION, STEPHEN MINISTRY, TOUCH-A-LIFE PROGRAMS, AND VOLUNTEER INCOME TAX ASSISTANCE. SPIRITRUST LUTHERAN LIFE, A WHOLLY-OWNED SUBSIDIARY OF SPIRITRUST LUTHERAN ESTABLISHED IN 2006, OFFERS SENIORS 55 YEARS AND OLDER HEALTH CARE ALTERNATIVES TO RESIDENCY IN A SKILLED NURSING FACILITY THROUGH COMPREHENSIVE MEDICAL AND SOCIAL SERVICES THAT ARE PROVIDED BY A TEAM OF HEALTH PROFESSIONALS AT A SPIRITRUST LUTHERAN LIFE HEALTH CENTER, THE PARTICIPANTS' HOMES, AND/OR AN INPATIENT FACILITY. LIFE LUTHERAN SERVICES OPERATIONS COMMENCED IN 2008. HOME CARE AND HOSPICE SERVICES ARE PROVIDED THROUGHOUT FRANKLIN, PERRY, DAUPHIN, ADAMS, YORK, SCHUYLKILL, BERKS, LEHIGH, LUZERNE, CARBON, NORTHAMPTON, LACKAWANNA AND MONROE COUNTIES IN PENNSYLVANIA AND WASHINGTON, FREDERICK, AND CARROLL COUNTIES IN NORTHERN MARYLAND THROUGH SPIRITRUST LUTHERAN HOME CARE & HOSPICE, INC. A WHOLLY-OWNED SUBSIDIARY. TO ENSURE THAT THOSE WHO ARE NOT ABLE TO LIVE WITHIN THE RETIREMENT COMMUNITIES HAVE SAFE AND SECURE HOUSING, SPIRITRUST LUTHERAN PROVIDES 107 UNITS OF INCOME QUALIFIED HOUSING IN PARTNERSHIP WITH THE UNITED STATES DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT THROUGH THREE SUBSIDIARIES: SHREWSBURY HOUSING, INC., CHAMBERSBURG HOUSING, INC., AND WEST MANHEIM HOUSING, INC. MANY PEOPLE THINK THAT SPIRITRUST LUTHERAN IS ONLY FOR LUTHERANS, BUT THE ORGANIZATION WELCOMES PEOPLE OF ALL FAITHS AND LIFE EXPERIENCES. BEGAN AS A MINISTRY OF THE LUTHERAN CHURCH, SPIRITRUST LUTHERAN HAS GROWN IN SERVICE WELL BEYOND THE LUTHERAN CIRCLE AND SERVES THOSE IN NEED IN THE COMMUNITY, WITHOUT REGARD TO CREED OR BELIEF. THE SPIRITRUST LUTHERAN FOUNDATION, A WHOLLY-OWNED SUBSIDIARY OF SPIRITRUST LUTHERAN, EXISTS TO GROW PHILANTHROPIC SUPPORT OF ALL PROGRAMS AND SERVICES OF SPIRITRUST LUTHERAN. THE FOUNDATION WORKS TO BUILD PHILANTHROPIC RELATIONSHIPS WITH INDIVIDUALS, CONGREGATIONS, BUSINESSES, AND ORGANIZATIONS WHO ARE INTERESTED IN THE SPIRITRUST LUTHERAN MISSION. SPIRITRUST LUTHERAN AND ITS SUBSIDIARIES SERVED 22,837 INDIVIDUALS AND THEIR FAMILIES IN PENNSYLVANIA AND MARYLAND THROUGH RESIDENTIAL CARE, SKILLED CARE, ALTERNATIVE HEALTH CARE PROGRAMS FOR SENIORS, ASSISTED LIVING, HOME CARE, HUD SUBSIDIZED HOUSING, HOSPICE, HOMEMAKER SERVICES, COUNSELING, CASE MANAGEMENT, FAMILY VIOLENCE INTERVENTION, DEAF AND HARD OF HEARING SERVICES, STEPHEN MINISTRY, SENIOR COMPANIONS, FINANCIAL STABILITY PROGRAMS, AND VOLUNTEER PROGRAMS. IN 2018, SPIRITRUST LUTHERAN SERVED THE FOLLOWING NUMBER OF CLIENTS:- CONTINUING CARE RETIREMENT COMMUNITIES - 2,353- COMMUNITY HEALTH SERVICES - 9,855- COMMUNITY OUTREACH SERVICES - 10,685ADDITIONALLY, 4,270 VOLUNTEERS, PROVIDED 100,504 HOURS OF SERVICE (WHICH INCLUDES 3,624 AUXILIARY VOLUNTEER HOURS). SPIRITRUST LUTHERAN PROVIDED CHARITY CARE TO ITS PERSONAL CARE RESIDENTS OF APPROXIMATELY $1,008,000 DURING 2018. SUBSIDIZED AMOUNTS RELATING TO THE PENNSYLVANIA MEDICAL ASSISTANCE PROGRAM WERE APPROXIMATELY $3,576,000 DURING 2018. IN ADDITION TO THE ABOVE BENEVOLENCE AND USING THE COMMONWEALTH OF PENNSYLVANIA'S AVERAGE WAGE, THE VALUE OF VOLUNTEER SERVICES IS ESTIMATED TO BE $2.5 MILLION. 60461291 1 1 0 1 0 0 1 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 1 198 0 1206 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 12 11 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 PA MD X REVENA ROSSI 7178543971 1050 PENNSYLVANIA AVENUE YORK PA 17404 ROBERT BOWEN BOARD MEMBER - CHAIR 0.50 X X 0 0 0 LISA WAGMAN-GLEZER BOARD MEMBER - VICE CHAIR 0.50 X X 0 0 0 DANIEL BRINGMAN BOARD MEMBER - TREASURER 0.50 X X 0 0 0 LISE SHEHAN BOARD MEMBER - SECRETARY 0.50 X X 0 0 0 REV CHRISTOPHER FRYE BOARD MEMBER 0.50 X 0 0 0 PENNY MYERS BOARD MEMBER 0.50 X 0 0 0 REV GEORGE SCHNEIDER BOARD MEMBER 0.50 X 0 0 0 REV DR DANIEL YEISER BOARD MEMBER 0.50 X 0 0 0 REV MARK OLDENBURG BOARD MEMBER 0.50 X 0 0 0 REV CANON DAVID LOVELACE BOARD MEMBER 0.50 X 0 0 0 REV DR NELSON STROBERT BOARD MEMBER 0.50 X 0 0 0 BISHOP JAMES DULOP BOARD MEMBER 0.50 X 0 0 0 ROBERT L RUNDLE JR PRESIDENT/CEO 37.50 12.50 X 443140 0 43067 REVENA ROSSI VP SUPPORT SERVICES/CFO 37.50 6.50 X 256688 0 15197 ANGELA DOHRMAN VP SENIOR LIVING 37.50 4.50 X 300310 0 26168 CAROL HESS VP OF HUMAN RESOURCES 37.50 X 191854 0 19297 MARCIA HOFFMAN EXEC. DIRECTOR II, GETTYSBURG 37.50 X 164349 0 18172 JULIANNE S DEVANEY EXEC. DIRECTOR II 37.50 X 150962 0 20848 JANETTE KESSEL EXEC. DIRECTOR II 37.50 X 123367 0 15171 CASSANDRA APGAR NURSING HOME ADMINSITRATOR 37.50 X 114058 0 10343 1744728 0 168263 8 0 1 0 WARFEL CONSTRUCTION 1110 ENTERPRISE ROAD EAST PETERSBURG PA 17520 CONSTRUCTION 4360570 WAGMAN CONSTRUCTION INC 3290 NORTH SUSQUEHANNA TRAIL YORK PA 17406 CONSTRUCTION 3927785 ELIOR INC CURA HOSPITALITY PO BOX 74376 ATLANTA GA 30374 DINING SERVICES 3025403 FLAGSHIP REHABILITATION 157 BALTIMORE STREET CUMBERLAND MD 21502 THERAPY 2929030 TAG INTEGRATED TECHNOLOGIES 5285 WESTVIEW DRIVE 200 FREDERICK MD 21703 IT SUPPORT 1143567 27 196300 152319 730488 1079107 OTHER PROGRAM SERVICE REVENUE 623990 38665279 38665279 MEDICARE/MEDICAID REVENUE 623990 21144835 21144835 OTHER INSURANCE REVENUE 623990 2226457 2226457 HOSPICE REVENUE 623990 38020 38020 62074591 505272 505272 601775 452172 149603 149603 149603 1539933 4490 -1539933 -4490 -1544423 -1544423 20050 196300 45294 -25244 -25244 MEALS INCOME 623990 471390 471390 CABLE TV INCOME 623990 64325 64325 HOUSEKEEPING INCOME 623990 50741 50741 1571506 1571506 2157962 64396868 64232553 0 -914792 X 1084570 1084570 30817811 27206334 3473340 138137 963246 823635 135429 4182 4672418 4067403 584363 20652 2426908 2075158 341214 10536 441566 441566 73788 66830 6958 7394342 6134034 1211380 48928 229978 212433 14925 2620 2048513 1814566 221549 12398 319449 144431 131966 43052 4194255 4007393 186862 144426 98095 39937 6394 138654 114758 14492 9404 1589340 1589340 6056688 6056688 684081 647735 36346 FOOD/MEAL EXPENSE 2118404 2118404 EQUIPMENT RENTAL & MAIN 1135638 1101977 33661 MEDICATION 746542 746542 BOND FEES 435484 435484 1346692 1066881 264771 15040 69062793 60461291 8283201 318301 2002076 2268282 109656 103305 14360083 12692593 172831 186309 201032153 93816100 97349455 107216053 25420081 22725972 4642984 4272502 144057166 149465016 7285913 8272112 43964105 45692295 26685000 25700000 29496060 38448410 8006627 6957431 115437705 125070248 X 17686350 14029976 2635422 3174461 8297689 7190331 28619461 24394768 144057166 149465016 X -4665925 441232 X X 0 1 X 1 0 X 3555694 1203468 2177869 1401271 1079107 9417409 55111954 57582664 59634595 59984141 62074591 294387945 58667648 58786132 61812464 61385412 63153698 303805354 0 0 0 303805354 1115510 1038427 866826 1055288 1107047 5183098 1115510 1038427 866826 1055288 1107047 5183098 1557361 1636647 1935056 1892143 1571506 8592713 61340519 61461206 64614346 64332843 65832251 317581165 0.95660 0.95580 0.01630 0.01670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 4177 4177 0 PART II-B, LINE 1: A PORTION OF SPIRITRUST LUTHERAN'S DUES TO LEADINGAGE PA ARE USED FOR LOBBYING. X 2 6.00 1 0 1219046 -90553 56188 1072305 1087256 186630 54840 1219046 1024039 118942 55725 1087256 958649 136069 70679 1024039 987355 7774 36480 958649 1.00000 0 0 4542078 4542078 157062242 73206098 83856144 20137416 15753106 4384310 19290417 4856896 14433521 107216053 BOARD DESIGNATED INVESTMENTS 16044408 F DONOR RESTRICTED INVESTMENTS 5573371 F WORKER'S COMPENSATION TRUST AGREEMENT INVESTMENTS 1108193 F 22725972 REFUNDABLE FEES 4797587 RESIDENT FUNDS AND SECURITY DEPOSITS 103305 DERIVATIVE FINANCIAL INSTRUMENTS 2056539 6957431 X PART II, LINE 9: DUE TO THE NATURE OF THE CONSERVATION EASEMENTS BEING AN IMMATERIAL COST BASIS, THE ORGANIZATION DOES NOT REPORT THE EASEMENTS ON THE FINANCIAL STATEMENTS. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE USED TO OFFSET CONTRACTUAL ALLOWANCES AT SKILLED CARE/PERSONAL CARE FACILITIES OR PROGRAM LOSSES IN THE COMMUNITY OUTREACH SERVICE/LEARNING TREE CHILD CARE PROGRAMS, DEPENDING ON THE DESGNATION BY THE DONOR. THE INTEREST OF THE ENDOWMENT FUNDS ARE USED TO PROVIDE BENEVOLENT CARE TO RESIDENTS AT LUTHERAN RIDGE RETIREMENT COMMUNITY IN CHAMBERSBURG, PENNSYLVANIA. PART X, LINE 2: THE ORGANIZATION FOLLOWS THE GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS THAT PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE GUIDANCE ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, AND DISCLOSURE. MANAGEMENT HAS DETERMINED THAT THIS GUIDANCE HAD NO MATERIAL EFFECT ON THE FINANCIAL STATEMENTS. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN GENERAL AND ADMINISTRATIVE EXPENSES. THERE WERE NO INTEREST OR PENALTIES RECOGNIZED ON THE CONSOLIDATED STATEMENTS OF OPERATION AS A RESULT OF THIS GUIDANCE. GENERALLY, TAX RETURNS FOR YEARS ENDED DECEMBER 31, 2015, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. CORNERSTONE DINNER 216350 196300 20050 600 18391 15971 10332 216350 196300 20050 600 18391 15971 10332 45294 -25244 X X X 0 1 0 0 0 0 0 0 0 ROBERT L RUNDLE JR PRESIDENT/CEO 425452 0 0 0 17688 0 32986 0 10081 0 486207 0 0 0 REVENA ROSSI VP SUPPORT SERVICES/CFO 255737 0 0 0 951 0 7990 0 7207 0 271885 0 0 0 ANGELA DOHRMAN VP SENIOR LIVING 266657 0 0 0 33653 0 19086 0 7082 0 326478 0 0 0 CAROL HESS VP OF HUMAN RESOURCES 186779 0 3957 0 1118 0 12061 0 7236 0 211151 0 0 0 MARCIA HOFFMAN EXEC. DIRECTOR II, GETTYSBURG 163236 0 0 0 1113 0 10936 0 7236 0 182521 0 0 0 JULIANNE S DEVANEY EXEC. DIRECTOR II 150685 0 0 0 277 0 6526 0 14322 0 171810 0 0 0 PART I, LINE 4B ROBERT L. RUNDLE, JR. - $14,569 ANGELA DOHRMAN - $31,780 A GENERAL AUTHORITY OF SOUTH CENTRAL PA 232982233 84129NDA4 2005-06-09 18000000 REFINANCE MORTGAGE PAYABLE; FINANCE CONSTR & EQPT OF THE HANOVER CENTER 0 0 0 B GENERAL AUTHORITY OF SOUTH CENTRAL PA 232982233 84129NDA4 2006-08-03 17335000 REFINANCE O/S BAL OF 1996 REVENUE BOND; FINANCE CONSTR & EQPT OF HANOVER CTR 0 0 0 A 4565000 18000000 999318 432113 461268 16307464 2007 0 0 1 1 B 4085000 17335000 368055 120350 12250000 247804 4777003 2007 0 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 1 1 1 M&T 10.000000000000 1 0 0 0 1 B 1 1 1 M&T 10.000000000000 1 0 0 0 1 A 1 B 1 LISA WAGMAN-GLEZER BOARD MEMBER 3927785 WAGMAN CONSTRUCTION - RENOVATION/CONSTRUCTION 0 FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF SPIRITRUST LUTHERAN IS THE SYNOD COUNCIL OF THE LOWER SUSQUEHANNA SYNOD. FORM 990, PART VI, SECTION A, LINE 7A THE SYNOD COUNCIL OF THE LOWER SUSQUEHANNA SYNOD, THE SOLE MEMBER OF SPIRITRUST LUTHERAN, HAS THE AUTHORITY TO ELECT NOT MORE THAN 18 MEMBERS TO COMPRISE THE BOARD OF DIRECTORS OF SPIRITRUST LUTHERAN. THE BISHOP OF THE SYNOD, WHO ALSO SITS ON THE BOARD, MAY APPOINT ANNUALLY A PERSONAL REPRESENTATIVE TO SIT IN HIS OR HER PLACE ON THE BOARD OF DIRECTORS FOR A TERM OF NOT GREATER THAN SIX YEARS. IN THE ABSENCE OF THE BISHOP, THE BISHOP'S REPRESENTATIVE SHALL HAVE VOICE AND VOTE AS A MEMBER OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE SYNOD COUNCIL OF THE LOWER SUSQUEHANNA SYNOD OF THE EVANGELICAL LUTHERAN CHURCH OF AMERICA RATIFIES (APPROVES) ALL NOMINATIONS OF SPIRITRUST LUTHERAN BOARD OF DIRECTOR MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B SPIRITRUST LUTHERAN HAS A CPA FIRM PREPARE ITS FORM 990. THE RETURN IS COMPLETED IN DRAFT FORM AND REVIEWED BY MANAGEMENT OF THE ORGANIZATION. THE RETURN IS THEN FINALIZED AND THE BOARD IS PROVIDED A COPY OF THE FORM 990 AFTER IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C SPIRITRUST LUTHERAN ANNUALLY REQUIRES ITS BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES TO COMPLETE A CONFLICTS OF INTEREST FORM, WHICH IS KEPT ON FILE BY THE ORGANIZATION. DURING BOARD MEETINGS, IF AN INTERESTED PARTY HAS A CONFLICT, HE/SHE RECUSES THEMSELVES FROM VOTING. IF CONFLICTS ARE MADE KNOWN WITH OTHER EMPLOYEES IN THE ORGANIZATION, A PLAN IS DEVELOPED FOR THAT EMPLOYEE TO AVOID INFLUENCING DECISION MAKING IN THE AREA OF CONFLICT. THIS PLAN IS DEVELOPED BY THE EMPLOYEE'S MANAGER AND APPROVED BY THE DEPARTMENT DIRECTOR. THIS PLAN WILL BE AGREED UPON BY THE EMPLOYEE AND MONITORED BY THE MANAGER. FORM 990, PART VI, SECTION B, LINE 15 SPIRITRUST LUTHERAN UTILIZES SALARY SURVEY INFORMATION TO DETERMINE THE COMPENSATION AMOUNTS OF ALL EMPLOYEES WITHIN THE ORGANIZATION, INCLUDING THE CHIEF EXECUTIVE OFFICER AND KEY EMPLOYEES. THE SALARY SURVEY INFORMATION ENSURES THAT PAY RATES ARE COMPETITIVE. SALARY RANGES FOR JOB CLASSES ARE ADJUSTED BASED ON THE SALARY SURVEY INFORMATION AND THEN REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. A BUDGETED MERIT INCREASE PERCENTAGE IS ALSO SUBJECT TO BOARD APPROVAL. THE ORGANIZATION'S COMPENSATION PROCESS TAKES PLACE ANNUALLY. TAKING INTO CONSIDERATION THE SALARY SURVEY INFORMATION, THE BOARD OF DIRECTORS DETERMINES THE SALARY OF THE CEO AND THE CEO DETERMINES THE SALARIES OF THE KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 18 SPIRITRUST LUTHERAN MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE 990 IS AVAILABLE FOR PUBLIC VIEWING, THE CONSOLIDATED FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 6,134,034. MANAGEMENT AND GENERAL EXPENSES 1,211,380. FUNDRAISING EXPENSES 48,928. TOTAL EXPENSES 7,394,342. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF DERIVATIVE FINANCIAL INSTRUMENTS 632,320. CHANGES IN TEMPORARILY RESTRICTED CONTRIBUTIONS 657,160. CHANGE IN TEMPORARILY RESTRICTED INVESTMENT INCOME -91,699. CHANGE IN PERMANENTLY RESTRICTED CONTRIBUTIONS 16,110. CHANGE IN PERMANENTLY RESTRICTED INVESTMENT INCOME -310,138. VALUATION GAIN, BENEFICIAL INTEREST IN PERPETUAL TRUSTS -462,521. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THE PROCESS IS CONSISTENT WITH PRIOR YEARS AND HAS NOT CHANGED. LSS LLC 222 EAST OAK RIDGE DRIVE SUITE 250 HAGERSTOWN MD 21740 471642238 REAL ESTATE HOLDING MD SPIRITRUST LUTHERAN CHAMBERSBURG HOUSING INC 1050 PENNSYLVANIA AVENUE YORK PA 17404 232847365 PROVIDES HOUSING FOR THE ELDERLY AND DISABLED PERSONS PA 501(C)(3) LINE 11 SPIRITRUST LUTHERAN 1 EVANGELICAL LUTHERAN CHURCH IN AMERICA 1050 PENNSYLVANIA AVENUE YORK PA 17404 411568278 CHURCH PA 501(C)(3) LINE 1 N/A 0 SPIRITRUST LUTHERAN LIFE 840 FIFTH AVENUE CHAMBERSBURG PA 17201 260877186 PROVIDES COMPREHENSIVE HEALTH CARE AND SOCIAL SUPPORT TO THE ELDERLY PA 501(C)(3) LINE 7 SPIRITRUST LUTHERAN 1 SPIRITRUST LUTHERAN FOUNDATION 1050 PENNSYLVANIA AVENUE YORK PA 17404 233032248 BUILDS PHILANTHROPIC RELATIONSHIPS PA 501(C)(3) LINE 11 SPIRITRUST LUTHERAN 1 SHREWSBURY HOUSING INC 100 LUTHER ROAD SHREWSBURY PA 17361 232129859 PROVIDES HOUSING FOR THE ELDERLY AND DISABLED PERSONS PA 501(C)(3) LINE 11 SPIRITRUST LUTHERAN 1 WEST MANHEIM HOUSING INC 1050 PENNSYLVANIA AVENUE YORK PA 17404 200464684 PROVIDES HOUSING FOR THE ELDERLY AND DISABLED PERSONS PA 501(C)(3) LINE 11 SPIRITRUST LUTHERAN 1 SPIRITRUST LUTHERAN HOME CARE & HOSPICE 2700 LUTHERAN DRIVE CHAMBERSBURG PA 17202 251689293 PROVIDES HOME HEALTH, HOSPICE, AND IN-HOME SUPPORT SERVICES PA 501(C)(3) LINE 11 SPIRITRUST LUTHERAN 1 0 0 0 1 0 0 0 0 0 1 0 1 1 0 1 1 1 1 0 SPIRITRUST LUTHERAN HOME CARE & HOSPICE J 294685 SPIRITRUST LUTHERAN LIFE J 271395 SPIRITRUST LUTHERAN LIFE P 88045 SHREWSBURY HOUSING INC O 102022 CHAMBERSBURG HOUSING INC O 74343 SPIRITRUST LUTHERAN HOME CARE & HOSPICE O 775233 SPIRITRUST LUTHERAN LIFE O 20685 WEST MANHEIM HOUSING INC O 38652