2016-05-16T10:02:26-05:00 2015-06-30 410746749 CLIFTONLARSONALLEN LLP 610 W GERMANTOWN PIKE STE 400 PLYMOUTH MEETING PA 19462 990 2014-07-01 231401548 ARTMAN LUTHERAN HOME ARTM 2676436333 250 N BETHLEHEM PIKE AMBLER PA 19002 JOHN M BARNUM CFO 2676436333 2016-05-13 1 JAMES D WATSON P01450300 2156433900 2014 2016-08-17 19:52:53Z JOHN M BARNUM 7002 BUTLER PIKE AMBLER PA 19002 20442941 0 X WWW.ARTMANHOME.ORG X 1916 PA TO PROVIDE NURSING AND OTHER RELATED SERVICES TO ELDERLY RESIDENTS IN A CONTINUING CARE RETIREMENT COMMUNITY. 8 8 364 26 0 0 17773 16771 16397949 16453189 252381 2001231 90145 -98718 16758248 18372473 0 0 0 0 8422616 8142098 0 0 175000 7902985 7890885 16325601 16032983 432647 2339490 37282468 44395766 20267127 27124468 17015341 17271298 TO PROVIDE NURSING AND OTHER RELATED SERVICES TO SENIORS 0 0 12510059 15757481 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 123 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. 710117 695708 THE BECOMING CENTER IS A WELLNESS CENTER WITHIN ARTMAN LUTHERAN HOME THAT PROVIDES AND PROMOTES HEALTH AND WELLNESS ACTIVITIES AND EDUCATION. 13220176 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 36 0 1 364 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 1 0 1 1 1 0 0 1 1 1 1 1 1 0 0 0 PA X JOHN M BARNUM CFO 2674647700 7002 BUTLER PIKE AMBLER PA 19002 BEVERLY BORTZ BOARD MEMBER 0.50 0.50 X 0 0 0 JOHN HECK BOARD MEMBER 0.50 0.50 X 0 0 0 CARL HOLMES SR CHAIRMAN 0.50 0.50 X X 0 0 0 REV FRED HOPKE SECRETARY 0.50 0.50 X X 0 0 0 ROBERT KEDDIE VICE CHAIR 0.50 0.50 X X 0 0 0 NEVIN MANN BOARD MEMBER 0.50 0.50 X 0 0 0 FRANK ROTH BOARD MEMBER 0.50 0.50 X 0 0 0 JANET LORENZON EXECUTIVE DIRECTOR 37.50 0.00 X 0 104803 10357 GWEN WEBSTER TREASURER 0.50 0.50 X X 0 0 0 LUANNE B FISHER CEO/PRESIDENT 0.50 37.50 X 0 370338 43725 JOHN M BARNUM CFO/SENIOR VICE PRESIDENT 0.50 37.50 X 0 247490 17338 JOAN MYERS SENIOR VICE PRESIDENT/CHIEF OPERATING OFFICER 0.50 37.50 X 0 189525 30553 MALAURY CHARLES LPN 37.50 0.00 X 106220 0 26331 106220 912156 128304 1 0 1 0 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 DINING 942766 GENESIS ELDERCARE REHAB SERVICES PO BOX 7247-6524 PHILADELPHIA PA 19170 THERAPY 576442 SFCS INC 205 S JEFFERSON STREET ROANOKE VA 24011 ARCHITECT 365268 ACCENT CONTRACTORS INC 1104 ASHBOURNE ROAD ELKINS PARK PA 19027 CONSTRUCTION 220640 4 14852 1919 16771 PATIENT CARE 623000 8513713 8513713 NURSING FACILITY SERVICE CHARGES 623000 7235518 7235518 BECOMING CENTER FEES 713940 695708 695708 AMORTIZATION OF DEFERRED ENTRANCE 623000 8250 8250 16453189 191277 191277 29400 0 29400 29400 29400 3879872 550 2070018 450 1809854 100 1809954 1809954 MEALS AND ROOM RENTAL 900099 20225 20225 VENDING MACHINE INCOME 900099 1922 1922 LOSS ON REFINANCING 900009 -186969 -186969 36704 36704 -128118 18372473 16453189 0 1902513 X 106020 106020 6412665 6153953 258712 145468 141047 4421 1005488 858837 146651 472457 457445 15012 1782847 1607847 175000 26545 26545 17352 17352 1722538 1604274 118264 126993 126993 511884 303470 208414 594425 594425 2724 2354 370 5541 588 4953 592658 591485 1173 992179 992179 128115 3064 125051 MEDICAL SUPPLIES 728520 728520 FOOD 431416 431416 NURSING HOME ASSESSMENT 124106 124106 BAD DEBT 103042 103042 16032983 13220176 2637807 175000 34667 31099 137918 151317 1239321 892721 24318 29530 61463 76085 32687109 15122759 13150439 17564350 6755190 6738352 15879152 18912312 37282468 44395766 2058184 3076087 153017 74839 13455750 19069500 4600176 4904042 20267127 27124468 X 15218083 15532130 704551 905440 1092707 833728 17015341 17271298 37282468 44395766 X 2339490 -1940860 -142673 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 840291 -254310 585981 729790 110501 840291 681653 48137 729790 722131 13240 -53718 681653 581742 152622 12233 722131 1.00000 0 1 1 39500 39500 22590816 9643239 12947577 10056793 5479520 4577273 17564350 DEFERRED FINANCING COSTS 390640 INTEREST IN NET ASSETS OF AFFILIATE 9462079 DUE FROM AFFILIATES 9059593 18912312 PAYABLE TO AFFILIATE 2337227 OBLIGATION UNDER SWAP AGREEMENT 2566815 4904042 X 16288940 -1940860 -142673 -2083533 18372473 0 18372473 16032983 0 16032983 0 16032983 PART V, LINE 4: MARION POLEY FUNDS ($557,631)- 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 EXEMPT FROM FEDERAL TAX INCOME UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ARTMAN FOLLOWS THE PROVISIONS OF THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE APPLICATION OF THESE PROVISIONS HAS NO IMPACT ON ARTMAN'S FINANCIAL STATEMENTS. ARTMAN IS ALSO EXEMPT FROM STATE SALES TAXES. ARTMAN IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS OR ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 102,600. CHANGE IN VALUE OF SWAP AGREEMENT -245,273. 0 0 0 0 0 0 0 1 0 LUANNE B FISHER CEO/PRESIDENT 0 370338 0 0 0 0 0 20400 0 23325 0 414063 0 0 JOHN M BARNUM CFO/SENIOR VICE PRESIDENT 0 222490 0 25000 0 0 0 9900 0 7438 0 264828 0 0 JOAN MYERS SENIOR VICE PRESIDENT/CHIEF OPERATIN 0 184525 0 5000 0 0 0 7581 0 22972 0 220078 0 0 PART I, LINE 7 BONUSES WERE PAID TO KEY MARKETING EMPLOYEES BASED ON THE NUMBER OF RESIDENTS MOVED INTO THE FACILITY AND ON REACHING OCCUPANCY TARGETS FOR EACH LEVEL OF CARE. IN FISCAL YEAR 2015, A TOTAL OF $12,005 WAS PAID TO THESE EMPLOYEES. 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 2015. THE CEO REPORTS THE ANNUAL EXECUTIVE REVIEWS TO THE EXECUTIVE COMMITTEE. A PHILADELPHIA AUTHORITY FOR INDUSTRIAL DEVELOPMENT 232237287 2014-08-28 62425000 REFINANCE THE SERIES 2008 VARIABLE RATE DEMAND REVENUE BONDS 0 0 0 A 645000 62425000 38212956 535509 23676535 2016 1 0 1 1 A 0 0 0 0 0 0 1 A 0 1 1 0 1 1 MORGAN STANLEY CAPITAL SERVICES 14.209500000000 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)$1,607,847 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 MATERIAL CHANGE TO THE BUSINESS OR PROGRAMS OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11 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 1,604,274. MANAGEMENT AND GENERAL EXPENSES 118,264. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,722,538. FORM 990, PART XI, LINE 9: CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 102,600. CHANGE IN VALUE OF SWAP AGREEMENTS -245,273. 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 11A, I LIBERTY LUTHERAN SERVICES 0 LUTHERAN CHILDREN AND FAMILY SERVICE OF EASTERN PENNSYLVANIA 5401 RISING SUN AVENUE PHILADELPHIA PA 19120 231696007 TO PROVIDE SERVICE TO ALL AGES THROUGH A VARIETY OF 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 9 LIBERTY LUTHERAN SERVICES 0 LUTHERAN CONGREGATIONAL SERVICES 1923 HANOVER AVENUE ALLENTOWN PA 18109 231894019 TO PROVIDE DISASTER RESPONSE AND COMMUNITY OUTREACH PA 501(C)(3) LINE 1 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 9 LIBERTY LUTHERAN SERVICES 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1