2018-05-15T13:34:16-05:00 2017-06-30 410746749 CLIFTONLARSONALLEN LLP 610 W GERMANTOWN PIKE STE 400 PLYMOUTH MEETING PA 19462 990 2016-07-01 231401548 ARTMAN LUTHERAN HOME ARTM 2156436333 250 N BETHLEHEM PIKE AMBLER PA 19002 JOHN M BARNUM CFO/SENIOR VICE PRESIDENT 2156436333 2018-05-15 1 VICKI RAIVITCH CPA P02060731 2156433900 2016 2022-09-23 18:48:47Z JOHN M BARNUM 250 N BETHLEHEM PIKE AMBLER PA 19002 20243508 0 9386 X WWW.ARTMANHOME.COM X 1916 PA TO PROVIDE NURSING AND OTHER RELATED SERVICES TO ELDERLY RESIDENTS IN A CONTINUING CARE RETIREMENT COMMUNITY. 10 9 362 73 0 0 22151 22051 15989123 17849146 182034 104231 79170 57798 16272478 18033226 0 0 0 0 8551194 9290705 0 0 175000 7937602 8685800 16488796 17976505 -216318 56721 50073240 52334235 34584325 33191560 15488915 19142675 TO PROVIDE NURSING AND OTHER RELATED SERVICES TO SENIORS 0 0 14534662 17377325 ARTMAN LUTHERAN HOME (ALH) IS A 501(C)(3) ORGANIZATION AND OPERATES A CONTINUING CARE RETIREMENT COMMUNITY PROVIDING PERSONAL CARE, NURSING, AND OTHER RELATED SERVICES TO SENIORS IN A FACILITY THAT INCLUDES 125 PERSONAL CARE UNITS AND 61 SKILLED NURSING BEDS. ARTMAN'S FACILITY IS LOCATED IN AMBLER, PENNSYLVANIA, AND ITS PRIMARY SERVICE AREA INCLUDES AMBLER, PENNSYLVANIA AND THE SURROUNDING COMMUNITIES. 532837 472135 THE BECOMING CENTER IS A WELLNESS CENTER WITHIN ARTMAN LUTHERAN HOME THAT PROVIDES AND PROMOTES HEALTH AND WELLNESS ACTIVITIES AND EDUCATION. 15067499 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 33 0 1 362 1 0 0 0 0 0 0 0 0 0 0 X 10 9 0 1 0 0 1 0 1 1 1 0 0 0 1 1 1 1 1 0 0 0 PA X JOHN M BARNUM CFOSENIOR VICE PRE 2674647700 7002 BUTLER PIKE AMBLER PA 19002 PAUL ENGSTROM BOARD MEMBER 0.50 4.00 X 0 0 0 BEVERLY BORTZ CHAIRMAN 0.50 4.50 X X 0 0 0 RICK STEPHANS BOARD MEMBER 0.50 4.00 X 0 0 0 DAVID STETTLER BOARD MEMBER 0.50 4.00 X 0 0 0 REV FRED HOPKE BOARD MEMBER 0.50 4.00 X 0 0 0 NEVIN MANN SECRETARY 0.50 4.50 X X 0 0 0 GWENDOLYN WEBSTER TREASURER 0.50 4.00 X X 0 0 0 ROBERT KEDDIE VICE CHAIR 0.50 4.00 X X 0 0 0 JOHN HECK BOARD MEMBER 0.50 4.00 X 0 0 0 LUANNE B FISHER CEO/PRESIDENT 0.50 37.50 X X 0 400731 36693 JOHN M BARNUM CFO/SENIOR VICE PRESIDENT 0.50 37.50 X 0 259308 20803 JOAN MYERS COO/SENIOR VICE PRESIDENT 0.50 37.50 X 0 197738 33690 JANET LORENZON EXECUTIVE DIRECTOR 37.50 X 0 116993 12752 0 974770 103938 0 0 1 0 WARFEL CONSTRUCTION INC 1110 ENTERPRISE ROAD EAST PETERSBURG PA 17520 CONSTRUCTION 5172002 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 DINING 1069017 GENESIS ELDERCARE REHAB SERVICES PO BOX 7247-6524 PHILADELPHIA PA 19170 THERAPY 645780 SFCS INC 205 S JEFFERSON STREET ROANOKE VA 24011 ARCHITECT 196690 NORTHEAST PROTECTION PARTNERS 4231 W LINCOLN HWY PARKESBURG PA 19365 ALARM INSTALLATIONS 188932 6 18194 3857 22051 PATIENT CARE 623000 9270509 9270509 NURSING FACILITY SERVICE CHARGES 623000 8085020 8085020 BECOMING CENTER FEES 713940 471821 471821 AMORTIZATION OF DEFERRED ENTRANCE 623000 21796 21796 17849146 171569 171569 30600 0 30600 30600 30600 2142944 2210282 -67338 -67338 -67338 314 0 314 314 MEALS AND ROOM RENTAL 900099 14869 14869 VENDING MACHINE INCOME 900099 1427 1427 10588 10588 26884 18033226 17849460 0 161715 X 7299587 7033515 266072 157848 151969 5879 1309295 1210456 98839 523975 508440 15535 1913132 1738132 175000 29335 29335 25863 25863 2123435 1994369 129066 77347 77142 205 515787 300502 215285 623952 618195 5757 1337 1298 39 17978 5370 12608 703345 703345 1201772 1201772 141913 1860 140053 MEDICAL SUPPLIES 689167 689167 FOOD 451201 451201 NURSING HOME ASSESSMENT 118898 118898 BAD DEBT 51338 51338 17976505 15067499 2734006 175000 19331 61781 1000902 1032882 24765 27850 110974 85236 45156323 17113969 27797845 28042354 6607218 7845067 14512205 15239065 50073240 52334235 2303683 1842569 29415 34765 27290089 28502033 4961138 2812193 34584325 33191560 X 13706255 17142304 996442 1084768 786218 915603 15488915 19142675 50073240 52334235 X 56721 986231 2610808 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 556611 105964 662575 585981 -29370 556611 840291 -254310 585981 729790 110501 840291 681653 48137 729790 1.00000 0 1 1 39500 39500 38917332 13650853 25266479 6199491 3463116 2736375 28042354 INTEREST IN NET ASSETS OF AFFILIATE 10975095 DUE FROM AFFILIATES 4263970 15239065 PAYABLE TO AFFILIATE 368390 OBLIGATION UNDER SWAP AGREEMENT 2443803 2812193 X 21630265 986231 2610808 3597039 18033226 0 18033226 17976505 0 17976505 0 17976505 PART V, LINE 4: MARION POLEY FUNDS ($634,225)- ITS INVESTMENT INCOME IS AVAILABLE FOR MAINTENANCE OF ARTMAN'S FACILITY. THE BENEVOLENT FUND ($28,350)- ITS INVESTMENT INCOME IS AVAILABLE TO PROVIDE BENEVOLENT CARE FOR RESIDENTS OF ARTMAN. PART X, LINE 2: ARTMAN IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN 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. ARTMAN IS ALSO EXEMPT FROM STATE INCOME TAX AND STATE SALES TAX. ARTMAN FOLLOWS THE PROVISIONS OF THE INCOME TAX ACCOUNTING STANDARDS REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE APPLICATION OF THESE PROVISIONS HAS NO IMPACT ON ARTMAN'S FINANCIAL STATEMENTS. ARTMAN'S RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 1,448,639. CHANGE IN VALUE OF SWAP AGREEMENT 1,162,169. 0 0 0 0 0 0 0 1 0 LUANNE B FISHER CEO/PRESIDENT 0 388586 0 5000 0 7145 0 10600 0 26093 0 437424 0 0 JOHN M BARNUM CFO/SENIOR VICE PRESIDENT 0 239308 0 20000 0 0 0 10372 0 10431 0 280111 0 0 JOAN MYERS COO/SENIOR VICE PRESIDENT 0 197738 0 0 0 0 0 7910 0 25780 0 231428 0 0 PART I, LINE 7 DISCRETIONARY BONUES WERE PAID. SCHEDULE J, PART III COMPENSATION POLICY FOR RELATED ORGANIZATIONS: 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 EXECUTIVE DIRECTORS ARE REVIEWED ANNUALLY BY THE CEO, WITH COMPARABLE SALARY SURVEYS. THE LAST COMPARABLE SALARY SURVEY WAS DONE IN 2017. THE CEO REPORTS THE ANNUAL EXECUTIVE REVIEWS TO THE EXECUTIVE COMMITTEE. A PHILADELPHIA AUTHORITY FOR INDUSTRIAL DEVELOPMENT 232237287 717818214 2014-08-24 62425000 REFINANCING THE EXISTING BONDS, PAY FOR COSTS OF RENOVATIONS 0 0 0 A 3883179 62425000 38212956 535509 23676535 2016 1 0 1 1 A 0 0 0 0 0 0 0 A 0 1 1 0 1 1 MORGAN STANLEY CAPITAL 20.750000000000 0 0 0 0 1 A 1 SCHEDULE K, PART I THE SERIES 2014 BONDS WERE DIRECTLY PURCHASED BY A BANK AND A LOAN WAS PROVIDED TO THE TWO MEMBERS OF THE OBLIGATED GROUP, THAT IS ARTMAN AND PAUL'S RUN, JOINTLY AND SEVERALLY. ALL AMOUNTS ON SCHEDULE K ARE A REFLECTION OF THE JOINT AND SEVERALLY LIABILITY, PROCEEDS, ETC. OF THE OBLIGATED GROUP AS A WHOLE. FORM 990, PART VI, SECTION A, LINE 3 ARTMAN LUTHERAN HOME DESIGNATES ITS ADMINISTRATIVE/MANAGEMENT FUNCTIONS TO ITS PARENT AND AFFILATED ORGANIZATION (BOTH NOT-FOR-PROFIT CORPORATIONS) UNDER THE AFFILIATE AGREEMENT DATED JANUARY 1, 2001. IN ACCORDANCE WITH THE ANNOUNCEMENT 2001-33, THE TOTAL FEES INCURRED FOR THESE SERVICES DURING THE REPORTING YEAR WERE AS FOLLOWS: A)$1,738,132 TO ITS PARENT ORGANIZATION AND REPORTED ON FORM 990, PAGE 10, PART IX, LINE 11A, COLUMN C AND B) $175,000 TO ITS AFFILIATED ORGANIZATION AND REPORTED ON FORM 990, PAGE 10, PART IX, LINE 11A, COLUMN D. 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 7B THE APPROVAL 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 TRANSACTION 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 MATERAIL 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 IN ADVANCE OF FILING THE FORM 990. ALL 990'S ARE MADE AVAILABLE TO THE BOARD AFTER FILING. HOWEVER, THE 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'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 1,994,369. MANAGEMENT AND GENERAL EXPENSES 129,066. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,123,435. FORM 990, PART XI, LINE 9: CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 1,448,639. CHANGE IN VALUE OF SWAP AGREEMENTS 1,162,169. LIBERTY LUTHERAN SERVICES 7002 BUTLER PIKE AMBLER PA 19002 233059658 TO PROVIDE TAX EXEMPT SUBSIDIARIES WITH MANAGEMENT AND ADMIN SERVICES PA 501(C)(3) LINE 1 N/A 0 LIBERTY COMMUNITY SERVICES 7002 BUTLER PIKE AMBLER PA 19002 203630505 TO PROVIDE VARIOUS SERVICES TO SENIORS IN THEIR HOMES PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 0 LIBERTY LUTHERAN FOUNDATION 7002 BUTLER PIKE AMBLER PA 19002 232665839 TO IMPLEMENT AND ADMINISTER FUNDRAISING ACTIVITIES PA 501(C)(3) LINE 12A, I LIBERTY LUTHERAN SERVICES 0 LUTHERAN CHILDREN AND FAMILY SERVICE OF EASTERN PENNSYLVANIA 7002 BUTLER PIKE AMBLER PA 19002 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 ASST. LIVING, TO PROVIDE HOUSING, ASST. LIVING & OTHER RELATED SERVICES PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 0 PAUL'S RUN 9896 BUSTLETON AVENUE PHILADELPHIA PA 19115 232053395 CCRC, TO PROVIDE HOUSING, NURSING, & OTHER RELATED SERVICES TO SENIORS PA 501(C)(3) LINE 10 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 LIBERTY LUTHERAN HOUSING DEVELOPMENT CORPORATION 260 LIONS HILL ROAD STATE COLLEGE PA 16803 223876595 CCRC, TO PROVIDE HOUSING, NURSING, & OTHER RELATED SERVICES TO SENIORS PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1