2017-04-18T00:00:00-05:00 2016-06-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1869 CHARTER LANE STE 301 LANCASTER PA 17601 990 2015-07-01 320154392 LUTHERAN VILLAGE AT MILLER'S GRANT LUTH 4108480060 300 ST LUKE CIRCLE WESTMINSTER MD 21158 GEARY K MILLIKEN PRESIDENT/CEO 4108480060 2017-04-20 1 KERRI N BOGDA P00760402 7173935696 2015 2021-01-29 14:40:06Z GEARY K MILLIKEN 300 ST LUKE CIRCLE WESTMINSTER MD 21158 1144403 0 X WWW.MILLERSGRANT.ORG X 2005 MD RESIDENTIAL SERVICES PROVIDED TO THE ELDERLY. 9 7 6 7 0 0 19996 16334 0 1077757 0 30309 0 20003 19996 1144403 0 1000 0 0 0 1067364 0 0 42487 0 4008418 0 5076782 19996 -3932379 145404691 200753419 132877006 192158113 12527685 8595306 X THE LUTHERAN VILLAGE AT MILLER'S GRANT, A PRIVATE, NONPROFIT, FAITH-BASED CONTINUING CARE RETIREMENT COMMUNITY, EXISTS TO PROVIDE COMPREHENSIVE CARE AND SERVICES PROMOTING WELLNESS AND GRACEFUL LIVING FOR OLDER ADULTS IN A WELCOMING, COMPASSIONATE AND SECURE ENVIRONMENT. 0 0 3900086 1000 1077757 THE LUTHERAN VILLAGE AT MILLER'S GRANT OFFERS THE AGING ADULT 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 IN ACCORD WITH AREA HOME VALUES. HEALTH, WELLNESS AND FITNESS PROGRAMMING IS INCLUDED IN MONTHLY FEES AS IS ACCESS TO AN ART STUDIO AND WOODSHOP. RESIDENTS ARE ENCOURAGED TO ENGAGE IN ALL ASPECTS OF WELLNESS WITHIN THE COMMUNITY AND HAVE ACCESS TO MULTIPLE ACTIVITY ROOMS, A BILLIARDS ROOM, PUB AND VARIOUS LOUNGES. RESIDENCES ARE SAFE AND SECURE AND EQUIPPED WITH ACCESS TO SKILLED HEALTH PROFESSIONALS THROUGH AN EMERGENCY CALL SYSTEM. THE COMMUNITY ALSO OFFERS APPETIZING AND NUTRITIONAL DINING SERVICES IN A VARIETY OF VENUES, TRANSPORTATION TO MEDICAL APPOINTMENTS WITHIN A RADIUS OF THE COMMUNITY, SHOPPING EXCURSIONS, AND HOUSEKEEPING SERVICES. THE LUTHERAN VILLAGE AT MILLERS GRANT ENCOURAGES RESIDENT PARTICIPATION IN ALL OF ITS ACTIVITIES AND ENDEAVORS TO PROVIDE PROGRAMMING TO MEET THE INTERESTS OF ITS DIVERSE POPULATION. AS THE COMMUNITY CONTINUES TO BUILD OUT, ALL LEVELS OF RESIDENCY WILL BE SUPPORTED BY ON-CAMPUS ACCESS TO MEDICAL CARE, THERAPY SERVICES, DIVERSE RELIGIOUS SERVICES, AND AN INDOOR POOL.THE LUTHERAN VILLAGE AT MILLER'S GRANT CURRENTLY PROVIDES RESIDENTIAL LIVING WITH 205 APARTMENTS AND 36 HOMES TOTALING 241 INDEPENDENT LIVING UNITS. ASSISTED LIVING AND SKILLED NURSING LEVELS OF RESIDENCY ARE EXPECTED TO OPEN BEFORE THE END OF CALENDAR YEAR 2016. THIS INCLUDES 20 ASSISTED LIVING SUITES AND 12 SKILLED NURSING BEDS FOR LONG-TERM CARE OR SHORT-TERM REHABILITATION.THE LUTHERAN VILLAGE AT MILLER'S GRANT IS DEDICATED NOT ONLY TO ITS RESIDENTS, BUT ALSO TO ITS STAFF, THE HEALTH PROFESSIONS AND THE COMMUNITY AT LARGE. THE PLAN FOR AN ANNUAL RESIDENT APPEAL TO RAISE FUNDS FOR STAFF SCHOLARSHIPS IS WELL UNDERWAY TO SUPPORT STAFF IN THEIR PROFESSIONAL AND ACADEMIC DEVELOPMENT. THE VILLAGE OFFERS SUPPORT TO OTHER NON-PROFIT ORGANIZATIONS IN THE COMMUNITY THROUGH SPONSORSHIP OF EVENTS AND PROFESSIONAL AFFILIATIONS. STAFF IS ENCOURAGED TO SERVE THE COMMUNITY IN ADVISORY OR LEADERSHIP ROLES IN THE NON-PROFIT COMMUNITY.AS THE VILLAGE MATURES, IT WILL PROVIDE DIRECT BENEVOLENT CARE TO RESIDENTS WHO MEET CERTAIN CRITERIA WITHOUT CHARGE OR AT AMOUNTS LESS THAN ESTABLISHED RATES. AN ANNUAL GOLF TOURNAMENT IS IN THE PLANNING STAGES TO BEGIN FUNDING THIS ENDEAVOR. RESIDENTIAL LIVING - THE VILLAGE OFFERS THE AGING ADULT EASY AND 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 CONSISTENT WITH THE SURROUNDING COMMUNITY HOUSING VALUES.. 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. HEALTH CARE AND ASSISTED LIVING - THE ASSISTED LIVING AND SKILLED NURSING WING OF THE LUTHERAN VILLAGE AT MILLER'S GRANT WERE MOVING THROUGH THE LICENSING PROCESS AT THE CLOSE OF THE FISCAL YEAR. ONCE OPEN, THE VILLAGE WILL PROVIDE QUALITY ASSISTED LIVING, REHABILITATION AND SKILLED NURSING CARE IN A COMFORTABLE ENVIRONMENT TO ALL RESIDENTS, INCLUDING THOSE WHO HAVE OUTLIVED THEIR ASSETS OR WHOSE ANNUAL INCOME IS NO LONGER SUFFICIENT TO MEET EXPENSES. EARNINGS FROM A RESTRICTED ENDOWMENT WILL BE USED TO SUBSIDIZE RESIDENTS AS NEEDS ARE DEMONSTRATED. THE VILLAGE WILL APPLY TO PARTICIPATE IN MEDICARE AND MEDICAID WHEN LICENSED, ACCEPTING REIMBURSEMENT FOR CARE THAT DOES NOT FULLY COVER COSTS. ADDITIONAL SUPPORT SERVICES - RESIDENTIAL LIVING IS CURRENTLY SUPPORTED BY ON CAMPUS ACCESS TO MEDICAL CARE, NUTRITIONAL FOOD SERVICE, TRANSPORTATION, AND HOUSEKEEPING SERVICES. AS THE COMMUNITY IS BUILT OUT AND THE PROPER LICENSURE IS IN PLACE, THERAPY SERVICES AND DIVERSE RELIGIOUS SERVICES WILL BE ADDED TO THE AVAILABLE AMENITIES. 3900086 1 1 0 0 0 0 0 0 1 1 1 0 1 0 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 12 0 1 6 1 0 0 0 0 0 0 0 0 0 0 X 9 7 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X X STEVEN D POWELL - VP OF FINANCE 4108480090 300 ST LUKE CIRCLE WESTMINSTER MD 21158 GEARY K MILLIKEN PRESIDENT/CEO 12.00 28.00 X X 0 295397 45698 ROY CHIAVACCI BOARD 20.00 20.00 X 0 174269 9682 ARTHUR S WISNER TREASURER 1.00 X X 0 0 0 EDWARD LEISTER VICE CHAIR 1.00 X X 0 0 0 PAUL L MILLER CHAIR 1.00 X X 0 0 0 FRANK PALULIS SECRETARY 1.00 X X 0 0 0 HERBERT D COSS JR BOARD 1.00 X 0 0 0 BRUCE ASH BOARD 1.00 X 0 0 0 JOE HIKEL BOARD 1.00 X 0 0 0 STEVEN POWELL VP OF FINANCE 12.00 28.00 X 0 155730 7518 0 625396 62898 0 0 1 0 HARKINS BUILDERS INC 2201 WARWICK WAY MARRIOTTSVILLE MD 21104 CONTRUCTION SVC. 43828752 WILLIAMSBURG GROUP LLC 5485 HARPERS FARM ROAD SUITE 200 COLUMBIA MD 21044 CONTRUCTION SVC. 6322901 SODEXO INC PO BOX 536922 ATLANTA GA 30353 FOOD SVC 565610 BLUESPIRE MARKETING INC 7650 EDINBOROUGH WAY SUITE 500 MINNEAPOLIS MN 55435 MARKETING SVC 376973 SOFTWARE HARDWARE INTEGRATION INC PO BOX 952121 DALLAS TX 75395 IT SVC 312037 6 16334 16334 RESIDENT SERVICE REVEN 623000 1077757 1077757 1077757 30309 30309 3450 0 3450 3450 3450 CATERING REVENUE 623000 15017 15017 HOME SERVICE FEES 623000 909 909 SPECIAL FUNCTION 623000 627 627 16553 1144403 1077757 0 50312 X 1000 1000 807085 567245 239840 260279 184714 75565 13592 13592 1052 1052 22 22 3288 3288 567198 441292 125906 114090 3250 110806 34 237268 191405 45863 4919 4919 178826 178808 18 6924 1771 4586 567 3038 1513 1525 1256338 1235232 21106 1235397 882747 331896 20754 35306 2849 32457 FOOD SERVICE 152299 152299 SPECIAL PROJECTS 127911 127911 MISCELLANEOUS 33204 19453 13725 26 BOOKS, DUES, LICENSE, A 17605 4416 13189 20141 18500 1641 5076782 3900086 1134209 42487 1150 957813 1290238 121976 6103 111843721 1106273 48625813 110737448 9566349 52970834 77173290 26135637 9081426 9490033 145404691 200753419 6869443 8724583 48641988 110638529 124166621 9564797 3534189 5804237 7090732 132877006 192158113 X 12459689 8512310 67996 67996 15000 12527685 8595306 145404691 200753419 -3932379 0 X 0 1 X 1 0 X 17000 31000 19996 16334 84330 1077757 1077757 17000 31000 19996 1094091 1162087 0 0 0 1162087 33759 33759 33759 33759 16553 16553 17000 31000 19996 1144403 1212399 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: FOOD INCOME - 2015 AMOUNT: $ 15,017. SPECIAL FUNCTIONS - 2015 AMOUNT: $ 627. HOME SERVICE FEES - 2015 AMOUNT: $ 909. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 22 22 0 PART II-B, LINE 1: LUTHERAN VILLAGE AT MILLER'S GRANT PAYS DUES TO LEADING AGE. A PORTION OF THE DUES PAID TO THIS ORGANIZATION IS ALLOCABLE TO ADVOCACY. THE TOTAL AMOUNT OF DUES PAID BY LUTHERAN VILLAGE AT MILLER'S GRANT THAT IS ALLOCABLE TO ADVOCACY IS $22. 0 1 X 15000 15000 0.00000 1.00000 0.00000 0 0 11600000 11600000 89827583 783919 89043664 6743546 322354 6421192 3672592 3672592 110737448 CAPITALIZED INTEREST FUND 3906894 C DEBT SERVICE RESERVE FUND 6513751 C CONSTRUCTION FUND 12596871 C WORKING CAPITAL FUNDS BONDS 997290 C LIQUIDITY SUPPORT FUND BONDS 2000000 C TRUSTEE HELD INTEREST 84835 C CASH IN BANK FUNDS 35996 C 26135637 DUE TO AFFILIATES 958015 LIQUIDITY SUPPORT DUE TO REL. PARTY 2000000 RESIDENT REFUNDS PAYABLE 297300 RELATED PARTY DEBT 3835417 7090732 X 1141115 -3288 -3288 1144403 0 1144403 5073494 0 5073494 3288 3288 5076782 PART IV, LINE 2B: THE LUTHERAN VILLAGE AT MILLER'S GRANT (LVMG) TRANSFERS DEPOSITS, RECEIVED FROM PROSPECTIVE RESIDENTS, TO AN ESCROW AGENT. INTEREST ACCRUES FOR THE BENEFIT OF LVMG; HOWEVER THE FUNDS ARE KEPT IN THE NAME OF THE DEPOSITOR. THE PROSPECTIVE RESIDENT IS ENTITLED TO THE RETURN OF ALL OR PART OF THE DEPOSIT AS DETERMINED BY THE RESIDENCE CARE AGREEMENT. PART V, LINE 4: THE ENDOWMENT IS FOR RESIDENT ASSISTANCE. PART X, LINE 2: THE CORPORATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING 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. MANAGEMENT DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2016 AND 2015. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT FEE EXPENSE -3,288. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEE EXPENSE 3,288. 0 0 0 0 0 0 0 0 0 GEARY K MILLIKEN PRESIDENT/CEO 0 288821 0 0 0 6576 0 11568 0 34130 0 341095 0 0 ROY CHIAVACCI BOARD 0 167073 0 0 0 7196 0 6498 0 3184 0 183951 0 0 STEVEN POWELL VP OF FINANCE 0 154341 0 0 0 1389 0 3083 0 4435 0 163248 0 0 PART I, LINE 3 LUTHERAN VILLAGE AT MILLER'S GRANT RELIES ON THE METHODS USED BY CARROLL LUTHERAN VILLAGE, A RELATED ORGANIZATION, 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 DIRECTORS A THE MAYOR AND COMMON COUNCIL OF WESTMINSTER 526000811 960735AS7 2014-09-04 103295000 CONSTRUCTION BONDS FOR FACILITY 0 0 0 B THE MAYOR AND COMMON COUNCIL OF WESTMINSTER 526000811 2014-09-04 25000000 CONSTRUCTION BONDS FOR FACILITY 0 0 0 A 102583952 6513751 3906894 2051679 997290 71603300 9649777 2016 0 0 0 1 B 25000000 418956 21229571 1953717 2016 0 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 A 1 B 1 SCHEDULE K, PART I, COLUMN E AND PART II, LINE 3: THE DIFFERENCE BETWEEN THE BOND ISSUE PRICE AND THE AMOUNT OF PROCEEDS IS ORIGINAL ISSUE DISCOUNT. SCHEDULE K, PART III, LINE 9: THE ORGANIZATION IS IN THE PROCESS OF ESTABLISHING A WRITTEN PROCEDURE FOR POTENTIALLY NONQUALIFYING BOND ISSUES. THE ORGANIZATION IS FASTIDIOUS IN ITS POST-BOND ISSUANCE AND 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 6 THE SOLE MEMBER OF LUTHERAN VILLAGE AT MILLER'S GRANT IS CARROLL LUTHERAN VILLAGE, A MARYLAND NONSTOCK CORPORATION. SOME LVMG BOARD MEMBERS ARE PARENT BOARD MEMBERS OF CLV OR KEY MANAGEMENT OF CLV. FORM 990, PART VI, SECTION A, LINE 7A THE TRUSTEES SHALL BE APPOINTED BY THE MEMBER, CARROLL LUTHERAN VILLAGE; PROVIDED, HOWEVER, THAT GREY ROCK COMMUNITY, INC., A MARYLAND NONSTOCK CORPORATION, SHALL BE ENTITLED TO NOMINATE 4 INDIVIDUALS TO SERVE AS TRUSTEES AND THE MEMBER SHALL APPOINT SUCH INDIVIDUALS NOMINATED BY GREY ROCK AS TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS FIRST REVIEWED BY BOTH THE PRESIDENT/CEO AND VP OF FINANCE. ONCE THEIR REVIEW HAS BEEN COMPLETED THE 990 IS GIVEN TO THE ENTIRE BOARD TO REVIEW PRIOR TO THE RETURN BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C THE LUTHERAN VILLAGE AT MILLERS GRANT (LVMG), AS THE WHOLLY OWNED SUBSIDIARY OF CARROLL LUTHERAN VILLAGE (CLV), FOLLOWS CARROLL LUTHERAN VILLAGE'S CONFLICTS OF INTEREST POLICY. CARROLL LUTHERAN VILLAGE HAS AN ESTABLISHED POLICY AND STANDARDS REGARDING CONFLICT OF INTEREST. MANY BOARD AND COMMITTEE MEMBERS ARE ACTIVE AS COMMUNITY AND BUSINESS LEADERS IN CARROLL COUNTY AND WILL AT TIMES FIND THEMSELVES IN A POSITION WHERE THERE MAY BE A DEGREE OF CONFLICT WITH THE VILLAGE'S BUSINESS. THESE CONFLICTS ARE EXPECTED AND THE FACT THAT THEY WILL REGULARLY OCCUR DOES NOT PRECLUDE SUCH A MEMBER FROM SERVING ON THE BOARD OR COMMITTEES. THE VILLAGE, IN FACT, NEEDS THE VARIED EXPERTISE OF ITS BOARD AND COMMITTEE VOLUNTEERS AND BELIEVES THAT BOARD POLICY OF DISCLOSURE AND ABSTENTION ASSURES THAT THE VILLAGE'S BUSINESS IS CONDUCTED IN A FAIR AND INDEPENDENT MANNER. ALL BOARD POLICIES HAVE BEEN AMENDED TO REFER TO BOTH CARROLL LUTHERAN VILLAGE AND THE LUTHERAN VILLAGE AT MILLERS GRANT THE LUTHERAN VILLAGE AT MILLERS GRANT CONFLICT OF INTEREST POLICY APPLIES TO OFFICERS, DIRECTORS, BOARD COMMITTEE MEMBERS AND EMPLOYEES OF LVMG, EACH OF WHOM IS CONSIDERED AN INTEREST PERSON. AN ENTITY WITH A LVMG TRANSACTION IS ANY INDIVIDUAL OR BUSINESS ORGANIZATION WHICH PROPOSES TO ENTER INTO ANY TRANSACTION WITH LVMG INVOLVING: 1) THE SALE, PURCHASE, LEASE OR RENTAL OF ANY PROPERTY OR ASSET, 2) EMPLOYMENT, OR RENDITION OF SERVICES, PERSONAL OR OTHERWISE, 3) THE AWARD OF ANY GRANT, CONTRACT, OR SUBCONTRACT, OR 4) THE INVESTMENT OR DEPOSIT OF ANY FUNDS OF LVMG. AN INTERESTED PERSON HAS A FINANCIAL INTEREST IN AN ENTITY IF SUCH PERSON OR AN IMMEDIATE FAMILY MEMBER (INCLUDING ALL LINEAL RELATIVES AND THEIR SPOUSES, SIBLINGS AND THEIR SPOUSES) HAS AN OWNERSHIP INTEREST IN THE ENTITY OR IS AN EMPLOYEE OF OR RECEIVES COMPENSATION FROM THE ENTITY. COMPENSATION INCLUDES ANY DIRECT OR INDIRECT REMUNERATION OR SUBSTANTIAL GIFTS OR FAVORS. AN INTERESTED PERSON HAS A CONFLICT OF INTEREST WHEN THAT PERSON, OR AN IMMEDIATE FAMILY MEMBER, IS OR HAS A FINANCIAL INTEREST IN, AN ENTITY WITH A LVMG TRANSACTION. CONFLICTS OF INTEREST CAN ALSO ARISE IN OTHER INSTANCES. THE TYPES OF ACTIVITIES WHICH MAY CREATE A CONFLICT OF INTEREST INCLUDE: 1) OUTSIDE ACTIVITIES: TO RENDER DIRECTIVE, MANAGERIAL OR CONSULTATIVE SERVICES TO ANY OUTSIDE CONCERN THAT DOES BUSINESS WITH, OR COMPETES WITH, THE SERVICES OF LVMG, OR TO RENDER OTHER SERVICES IN COMPETITION WITH LVMG. 2) GIFTS, GRATUITIES AND ENTERTAINMENT: TO ACCEPT GIFTS, ENTERTAINMENT OR OTHER FAVORS FROM ANY OUTSIDE CONCERN THAT DOES, OR IS SEEKING TO DO BUSINESS WITH OR IS A COMPETITOR OF LVMG. 3) INSIDE INFORMATION: TO DISCLOSE OR USE INFORMATION RELATING TO THE BUSINESS OF LVMG FOR THE PERSONAL PROFIT OR ADVANTAGE OF THE INDIVIDUAL OR HIS/HER IMMEDIATE FAMILY. IT IS THE RESPONSIBILITY OF AN INTERESTED PERSON TO APPROPRIATELY DISCLOSE TO LVMG ANY POTENTIAL CONFLICTS OF INTEREST. ONCE DISCLOSED, IT IS THE RESPONSIBILITY OF THE CEO/PRESIDENT TO DETERMINE IF A CONFLICT EXISTS. THE GOVERNANCE COMMITTEE OF THE BOARD OF TRUSTEES MAY BE UTILIZED BY THE CEO/PRESIDENT, IF NEEDED TO DETERMINE A POTENTIAL CONFLICT OF INTEREST. IF AN INTERESTED PERSON HAS FAILED TO DISCLOSE A CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY AND/OR CORRECTIVE ACTION WILL BE TAKEN. THE CONFLICT OF INTEREST POLICY STATEMENT IS REVIEWED ANNUALLY BY THE BOARD OF TRUSTEES AND IS A NORMAL PART OF ALL AGREEMENTS AND/OR CONTRACTS. AN APPROPRIATE STATEMENT FORM IS AVAILABLE AND MUST BE SIGNED AND ON FILE FOR ALL INTERESTED PERSONS. FORM 990, PART VI, SECTION B, LINE 15 CARROLL LUTHERAN VILLAGE'S (THE FILING ORGANIZATION'S PARENT) BOARD OF TRUSTEES' EXECUTIVE COMMITTEE, INCLUDING THE CHAIRMAN, SERVES AS A COMPENSATION COMMITTEE. WITH THE SUPPORT OF THE VP OF HUMAN RESOURCES, THE COMMITTEE USES A VARIETY OF SURVEYS AND COMPENSATION CONSULTANTS TO DETERMINE A RECOMMENDED COMPENSATION AMOUNT FOR THE PRESIDENT/CEO. THE CARROLL LUTHERAN VILLAGE BOARD REVIEWS AND APPROVES THE COMPENSATION OF THE PRESIDENT/CEO. 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. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES : PROGRAM SERVICE EXPENSES 428,614. MANAGEMENT AND GENERAL EXPENSES 92,783. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 521,397. OUTSIDE SERVICES : PROGRAM SERVICE EXPENSES 9,296. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,296. SECURITY SERVICES : PROGRAM SERVICE EXPENSES 3,382. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,382. DATA PROCESSING SERVICES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 30,123. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,123. BUSINESS CONSULTANT : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,000. FORM 990, PAGE 5, LINES 2A AND 2B: THE LUTHERAN VILLAGE AT MILLERS GRANT IS BOTH IN AN OPERATIONAL PHASE WITH THOSE UNITS CURRENTLY OCCUPIED AND IN THE MARKETING PHASE OF DEVELOPMENT FOR THOSE UNITS STILL REQUIRING A 'FIRST GENERATION' RESIDENT. BEGINNING FEBRUARY 2017 LVMG WILL FLOW 100% OF THE MARKETING COSTS TO OPERATING EXPENSE. THE COMMUNITY WILL THEN BEGIN TO AMORTIZE THE DEFERRED MARKETING SL OVER THE AVERAGE LIFE OF THE RESIDENTS OR NOT MORE THAN TWO YEARS. CAROLL LUTHERAN VILLAGE INC 300 ST LUKE CIRCLE WESTMINSTER MD 21158 521127007 PROVIDE NURSING CARE TO THE EDERLY MD 501(C)(3) 9 N/A 0 CLV CATERING INC 300 ST LUKE CIRCLE WESTMINSTER MD 21158 753195092 CATERING MD N/A C 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 1 1 0 0 0