2025-11-14T08:42:48-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2024-01-01 231857015 LUTHERAN SENIOR SERVICES EAST LUTH 3149689313 1150 HANLEY INDUSTRIAL CT ST LOUIS MO 63144 CHAD SNEED CFO 3149689313 2025-11-14 1 0 AMBER HAMILTON P01251012 3149254300 2025-11-13 2024 2025-03-06 01:10:19Z X X ADAM MARLES 1150 HANLEY INDUSTRIAL CT ST LOUIS MO 63144 202336027 0 X WWW.EVERTRUELIVING.ORG X 1876 PA FAITH BASED ORGANIZATION WHICH PROVIDES SENIOR LIVING SERVICES AND ACCOMMODATIONS IN PA & MD. 12 12 1912 189 84987 0 5280279 2188222 164726168 94761716 5847358 17858128 1587495 1770828 177441300 116578894 421198 271077 0 0 32726912 34295196 0 0 0 140707158 71175307 173855268 105741580 3586032 10837314 392292843 499935877 273373432 235389947 118919411 264545930 X TO HELP OLDER ADULTS LIVE PURPOSEFULLY AND JOYFULLY. 0 1 97829961 0 96122815 MOST OF LUTHERAN SENIOR SERVICES EAST'S ("LSS EAST") SENIOR LIVING COMMUNITIES OFFER A CONTINUUM OF SERVICES FOR OLDER ADULTS INCLUDING RESIDENTIAL ACCOMMODATIONS, PERSONAL CARE SERVICES, AND SKILLED NURSING AND REHABILITATIVE CARE. 373264 271077 0 THE LUTHERAN SENIOR SERVICES EAST FOUNDATION PROVIDES GRANTS TO RELATED ORGANIZATIONS FOR BENEVOLENT CARE AND OTHER CHARITABLE PURPOSES. 0 0 -1361099 A BENEVOLENT CARE FUND EXISTS TO PROVIDE FINANCIAL ASSISTANCE TO RESIDENTS WHO, THROUGH NO FAULT OF THEIR OWN, OUTLIVE THEIR FINANCIAL ABILITY TO PAY. PROVIDING A GIFT THAT WILL BRING COMFORT AND HOPE TO THOSE IN NEED DURING A VULNERABLE TIME IN THEIR LIVES. 98203225 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 139 0 1912 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 1 1 0 1 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 PA MD X CHAD SNEED 3149689313 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 X MICHAEL LEHMAN CHAIR (TERM ENDED) 1.00 0.00 X X 0 0 0 NELS HENDRICKSON VICE CHAIR (TERM ENDED) 1.00 0.00 X X 0 0 0 DOUG HOUGH BOARD MEMBER (TERM ENDED) 1.00 0.00 X 0 0 0 REV DON MAIN BOARD MEMBER (TERM ENDED) 1.00 0.00 X 0 0 0 SCOTT REHR BOARD MEMBER (TERM ENDED) 1.00 0.00 X 0 0 0 SUSAN SCHELLENBERG BOARD MEMBER (TERM ENDED) 1.00 1.00 X 0 0 0 JENNIFER SCHLEGEL BOARD MEMBER (TERM ENDED) 1.00 1.00 X 0 0 0 CAROL TAYLOR BOARD MEMBER (TERM ENDED) 1.00 0.00 X 0 0 0 LARRY DELP BOARD MEMBER (TERM ENDED) 1.00 0.00 X 0 0 0 SCOTT HABECKER CEO/PRESIDENT (TERM ENDED) 27.50 10.00 X X 288504 0 0 BRENT BEUMER BOARD MEMBER 0.20 2.00 X 0 0 0 MEGAN MEADOWS SECRETARY 0.20 2.00 X X 0 0 0 NORMAN TOON BOARD MEMBER 0.20 2.00 X 0 0 0 DAN BROWN ASSISTANT SECRETARY 0.20 2.00 X X 0 0 0 PAUL N TICE CHAIRPERSON 0.20 2.00 X X 0 0 0 LISA J SOMBART BOARD MEMBER 0.20 2.00 X 0 0 0 HARRY MUELLER BOARD MEMBER 0.20 2.00 X 0 0 0 REV CHRISTOPHER SOMMER BOARD MEMBER 0.20 2.00 X 0 0 0 DEBORAH SCHROEDER-SAULNIER BOARD MEMBER 0.20 2.00 X 0 0 0 REV ROY CHRISTELL BOARD MEMBER 0.20 2.00 X 0 0 0 DAVID ANDERSON VICE CHAIRPERSON 0.20 2.00 X X 0 0 0 LAUREN COLLING BOARD MEMBER 0.20 2.00 X 0 0 0 LISA WEBSTER VP/FINANCE 27.00 10.50 X 125388 0 0 RON SCHAEFER CHIEF OPERATING OFFICER 1.00 39.00 X 0 394784 33276 ADAM MARLES PRESIDENT/CEO 1.00 39.00 X 0 614791 41197 CHAD SNEED CFO 1.00 39.00 X 0 343030 41376 LISA NORWINE CHIEF ADMINISTRATIVE OFFICER 1.00 39.00 X 0 395136 34384 DAVID BAKER SVP/FACILITIES & IT 27.00 10.50 X 286262 0 0 JENNIFER D RAUTZHAN VP HUMAN RESOURCES & COMPLIANCE 34.00 3.50 X 222421 0 0 SHARI E VANDERGAST SENIOR VP, OPERATIONS 11.25 26.25 X 621296 0 0 JOSH KING VP OF INFORMATION TECHNOLOGY 1.00 39.00 X 0 218868 33979 BEN CAFFEY CORPORATE DIR OF REVENUE 1.00 39.00 X 0 180816 20874 LISA WILLIAMS VP OF HR 1.00 39.00 X 0 236759 13324 MATTHEW PETRAUSKAS DIRECTOR OF REVENUE ENHANCEMENT 40.00 0.00 X 161908 0 0 SHANNON KIDD ST. OPERATIONS & CLINICAL ED 40.00 0.00 X 197405 0 0 SHERRI ROGERS CONTROLLER 1.00 39.00 X 0 179904 6086 DENIS THIEN DIR OF TOTAL REWARDS 1.00 39.00 X 0 165628 16926 RACHEL LITTLE DIR OF CLINICAL COMPLIANCE 1.00 39.00 X 0 169504 5355 1903184 2899220 246777 7 0 1 0 WOHLSEN CONSTRUCTION PO BOX 4612 LANCASTER PA 17604 CONSTRUCTION SERVICES 19949622 MORRISON MANAGEMENT SPECIALIST PO BOX 102289 ATLANTA GA 30368 CULINARY/HOUSEKEEPING 11335588 INTELYCARE INC 1250 HANCOCK ST 501N QUINCY MA 02169 STAFFING 2650419 EPIC BUILDING GROUP 701 WILSON LANE MECHANICSBURG PA 17055 CONSTRUCTION SERVICES 2163404 ALLTASK CONSTRUCTION LLC 2770 MARY ANN WAY ALLENTOWN PA 18109 CONSTRUCTION SERVICES 1951192 75 600200 1588022 2188222 LIFE PLAN COMMUNITIES REVENUE 623000 85295947 85295947 AMORTIZATION OF ENTRANCE FEES 623000 10698496 10698496 MANAGEMENT FEES 561000 128372 128372 BENEVOLENT CARE 623000 -1361099 -1361099 94761716 9560675 9560675 49624 49624 24199 0 24199 24199 24199 93981729 85733900 8247829 8247829 8247829 25953 23233 2720 2720 TRANSPORTATION 623000 329355 329355 MEAL INCOME 623000 306588 306588 BARBER AND BEAUTY 623000 275281 275281 832685 84987 747698 1743909 116578894 94761716 84987 19543969 X 271077 271077 1543871 1543871 26166196 26008669 157527 306912 288068 18844 4238287 3978056 260231 2039930 1914678 125252 190255 178573 11682 27000 27000 52548 52548 17632068 16549458 1082610 1150088 1150088 4469008 4194611 274397 3089286 2899604 189682 5313150 4986923 326227 1207219 1133096 74123 32055 30087 1968 6117367 5741761 375606 16857369 15822327 1035042 1105136 1037281 67855 FOOD 10926647 10255751 670896 NURSING HOME ASSESSMENT 1020587 1020587 MEDICAL SUPPLIES 983845 923437 60408 BAD DEBT EXPENSE 472403 472403 529276 496778 32498 105741580 98203225 7538355 0 5850941 2999914 91861 143960 2688 14245259 4927336 2030 58823 2739807 1165864 532591502 192418044 160701081 340173458 170545150 152768562 35066731 745255 392292843 499935877 37243530 7376611 57998318 39505611 124628950 118268091 51799 7674392 45828242 70187835 273373432 235389947 X 66997999 210699539 51921412 53846391 118919411 264545930 392292843 499935877 X 10837314 -2950603 137739808 X X 0 1 X 1 0 X 10308686 9774625 14897906 5280279 2188223 42449719 209300047 194260010 160901603 164726168 94761715 823949543 1500535 1500535 219608733 204034635 175799509 170006447 98450473 867899797 0 0 0 867899797 6235532 6754119 3694528 4560461 9634498 30879138 6235532 6754119 3694528 4560461 9634498 30879138 1884893 1724602 2423667 1509453 184339 7726954 227729158 212513356 181917704 176076361 108269310 906505889 0.95740 0.96540 0.03410 0.02590 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: TRUST INCOME - 2020 AMOUNT: $ 1,328,774. 2021 AMOUNT: $ 1,283,702. 2022 AMOUNT: $ 1,386,793. 2023 AMOUNT: $ 1,219,641. OTHER REVENUE - 2020 AMOUNT: $ 528,588. 2021 AMOUNT: $ 413,024. 2022 AMOUNT: $ 997,742. 2023 AMOUNT: $ 269,534. 2024 AMOUNT: $ 178,205. VENDING REVENUE - 2020 AMOUNT: $ 22,158. 2021 AMOUNT: $ 22,026. 2022 AMOUNT: $ 20,944. 2023 AMOUNT: $ 20,278. GAIN ON INSURANCE PROCEEDS - 2020 AMOUNT: $ 5,373. 2021 AMOUNT: $ 5,850. 2022 AMOUNT: $ 18,188. REAL ESTATE TAX REFUNDS - 2024 AMOUNT: $ 6,134. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 1 1 0 1 27000 0 0 27000 0 PART II-B, LINE 1: THE ORGANIZATION ENGAGED J.M. ULIANA & ASSOCIATES, LLC TO CONDUCT LOBBYING ACTIVITIES RELATED TO STATE LEGISLATION AFFECTING LONG-TERM CARE AND HEALTH AND SOCIAL SERVICE PROGRAMS. PAYMENTS TO J.M. ULIANA & ASSOCIATES, LLC FOR LOBBYING TOTALED $27,000. THIS ENGAGEMENT WAS DISCONTINUED AFTER THE MEMBER SUBSTITUTION. AMOUNTS PAID FOR MAILINGS AND PUBLICATIONS WERE NOMINAL. LETTERS, EMAILS, PHONE CALLS ARE MADE TO LEGISLATORS WHEN THE ORGANIZATION NEEDS TO CONTACT LEGISLATORS TO SPEAK ON SUPPORT OF ANY BUDGET ITEMS OR SENATE BILLS TO BE PASSED RELATED TO LONG-TERM CARE AND HEALTH AND SOCIAL SERVICE PROGRAMS. HANDOUTS ARE CREATED BY OUR COMMUNICATIONS DEPARTMENT FOR LOBBYING VISITS THAT THE ORGANIZATION'S STAFF ATTEND. 0 1 X 22307169 0 1926547 499412 3973 23730331 19000682 1292207 2884155 869875 22307169 22717985 426945 -3237795 906453 19000682 20940149 358003 2247944 828111 22717985 18332293 787593 2472001 651738 20940149 0.00000 0.60170 0.39830 1 0 24360000 24360000 448328467 157246516 291081951 14453458 12933742 1519716 39354040 22237786 17116254 6095537 6095537 340173458 MINIMUM PENSION LIABILITY 18403945 RESIDENT DEPOSITS 2646841 REFUNDABLE ENTRANCE FEE LIABILITY 47252226 OPERATING LEASE RIGHT OF USE LIABILITY 483258 DUE TO AFFILIATE 1366733 GIFT ANNUITIES PAYABLE 34832 70187835 X PART IV, LINE 2B: RESIDENT FUNDS ARE HELD BY THE ORGANIZATION FOR THE BENEFIT OF THE RESIDENTS. PART V, LINE 4: THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS ARE 1) BENEVOLENT CARE, 2) EXPANSION OF PROGRAMS, AND 3) TO SUPPORT CURRENT PROGRAMS AND ACTIVITIES. PART X, LINE 2: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. 1 DIAKON CHILD FAMILY AND COMMUNITY MINISTRIES 1 S HOME AVE TOPTON PA 19562 465390969 501(C)(3) 271077 0 CONTRIBUTION FOR MORTGAGE INTEREST EXPENSE AND BUILDING RELATED COSTS FOR OLD MAIN 1 PART I, LINE 2: THE ORGANIZATION'S GRANT REVIEW PROCESS INCLUDES ANNUAL VISITS AND REVIEW OF GRANTEE BUDGETS. THE ORGANIZATION DOES NOT PROVIDE A SIGNIFICANT NUMBER OF GRANTS AND, THEREFORE, DOES NOT REQUIRE DETAILED MONITORING OF THE USE OF GRANT FUNDS. X X X X X 0 1 0 0 0 0 0 0 0 ADAM MARLES PRESIDENT/CEO 0 521830 0 92721 0 240 0 31500 0 9697 0 655988 0 0 SHARI E VANDERGAST SENIOR VP, OPERATIONS 0 0 325855 0 295441 0 0 0 0 0 621296 0 295441 0 LISA NORWINE CHIEF ADMINISTRATIVE OFFICER 0 368487 0 25065 0 1584 0 27210 0 7174 0 429520 0 0 RON SCHAEFER CHIEF OPERATING OFFICER 0 336759 0 56993 0 1032 0 26145 0 7131 0 428060 0 0 CHAD SNEED CFO 0 316781 0 25697 0 552 0 29712 0 11664 0 384406 0 0 SCOTT HABECKER CEO/PRESIDENT (TERM ENDED) 288504 0 0 0 0 0 0 0 0 0 288504 0 0 0 DAVID BAKER SVP/FACILITIES & IT 255086 0 31176 0 0 0 0 0 0 0 286262 0 0 0 JOSH KING VP OF INFORMATION TECHNOLOGY 0 218695 0 0 0 173 0 22098 0 11881 0 252847 0 0 LISA WILLIAMS VP OF HR 0 215305 0 20000 0 1454 0 6799 0 6525 0 250083 0 0 JENNIFER D RAUTZHAN VP HUMAN RESOURCES & COMPLIANCE 32183 0 110707 0 79531 0 0 0 0 0 222421 0 79531 0 BEN CAFFEY CORPORATE DIR OF REVENUE 0 180589 0 0 0 227 0 15486 0 5388 0 201690 0 0 SHANNON KIDD ST. OPERATIONS & CLINICAL ED 170025 0 27380 0 0 0 0 0 0 0 197405 0 0 0 SHERRI ROGERS CONTROLLER 0 179233 0 0 0 671 0 5403 0 683 0 185990 0 0 DENIS THIEN DIR OF TOTAL REWARDS 0 160418 0 5000 0 210 0 5344 0 11582 0 182554 0 0 RACHEL LITTLE DIR OF CLINICAL COMPLIANCE 0 169173 0 0 0 331 0 5075 0 280 0 174859 0 0 MATTHEW PETRAUSKAS DIRECTOR OF REVENUE ENHANCEMENT 119723 0 42185 0 0 0 0 0 0 0 161908 0 0 0 PART I, LINE 3 SEE SCHEDULE O IN REFERENCE TO PART VI, SECTION B, LINE 15 FOR A DETAILED DESCRIPTION OF THE ORGANIZATION'S EXECUTIVE COMPENSATION POLICIES BEFORE AND AFTER THE MEMBER SUBSTITUTION. PART I, LINE 4B PRIOR TO THE MEMBER SUBSTITUTION, THE ORGANIZATION HAD A 457(F) SUPPLEMENTAL NONQUALIFIED BENEFIT PLAN TO RECOGNIZE CERTAIN EMPLOYEES FOR THEIR SIGNIFICANT CONTRIBUTIONS AND IN CONSIDERATION OF EXPECTED CONTRIBUTION TO THE GROWTH OF THE ORGANIZATION, ITS AFFILIATES AND SUBSIDIARIES IN THE FUTURE. THE ANNUAL ACCRUALS, EARNINGS AND PAYMENTS FOR THE 457(F) SUPPLEMENTAL NONQUALIFIED BENEFIT PLAN IS REPORTED IN PART VII, SECTION A, COLUMN F AND SCHEDULE J, PART II, COLUMNS C AND F AND IS LISTED BELOW: SHARI VANDERGAST: PAYMENT FROM PLAN - $295,441 JENNIFER RAUTZHAN: PAYMENT FROM PLAN - $79,531 AS A CONDITION FOR PARTICIPATING IN THE 457(F) SUPPLEMENTAL NON QUALIFIED BENEFIT PLAN, THE INDIVIDUAL MUST BE EMPLOYED AT THE VESTING DATE AND HAVE THE COMPENSATION COMMITTEE OF THE DIAKON BOARD REVIEWS THE PERFORMANCE OF PREVIOUSLY ESTABLISHED GOALS AND OBJECTIVES. THE CHAIR OF THE COMPENSATION AGREED TO CERTAIN RESTRICTIVE COVENANTS. AFTER THE MEMBER SUBSTITUTION, THE SOLE MEMBER HAS CERTAIN EMPLOYEES, WHO ARE OFFICERS OF THE ORGANIZATION, WHO PARTICIPATE IN A 457(F) SUPPLEMENTAL NON QUALIFIED BENEFIT PLAN. THE FOLLOWING EMPLOYEES RECEIVED 457(F) PLAN DEPOSITS DURING THE YEAR: LISA NORWINE - SEC 457(F) PLAN - $25,065 CHAD SNEED SEC 457(F) PLAN - $25,697 RON SCHAEFER SEC 457(F) PLAN - $24,909 ADAM MARLES SEC 457(F) PLAN - $43,721 A CUMBERLAND COUNTY MUNICIPAL AUTHORITY 236003119 230614HL6 2015-06-04 156104916 SEE PART VI 0 0 0 B CUMBERLAND COUNTY MUNICIPAL AUTHORITY 236003119 230614KN8 2016-06-29 38783300 SEE PART VI 0 0 0 C WERNERSVILLE MUNICIPAL AUTHORITY 231627474 2018-10-18 8326000 SEE PART VI 0 0 0 D CUMBERLAND COUNTY MUNICIPAL AUTHORITY 236003119 230614BF2 2019-01-31 20807180 SEE PART VI 0 0 0 A 38854916 61535000 156104916 1634830 154470086 2015 0 1 1 1 B 16328300 1345000 38783300 646107 6228627 31908566 2016 1 0 1 1 C 2914000 8326000 165866 8160134 2018 1 0 1 1 D 2625180 11030000 20810180 417028 20393152 2019 1 0 1 1 A 0 1 1 1 0 0.00100 0.00090 0.00190 0 1 0.13200 1 1 B 0 1 1 1 0 0.00110 0.00140 0.00250 0 1 0.13200 1 1 C 0 1 1 1 0 0.00240 0.00430 0.00670 0 1 0.13200 1 1 D 0 1 1 1 0 0.00210 0.00260 0.00470 0 1 0.13200 1 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 0 0 1 0 1 TRUIST 11.750000000000 0 0 0 0 1 D 0 0 0 1 0 0 0 0 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CUMBERLAND COUNTY MUNICIPAL AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 06/04/2020 ISSUER NAME: CUMBERLAND COUNTY MUNICIPAL AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 06/01/2021 ISSUER NAME: WERNERSVILLE MUNICIPAL AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 10/18/2023 ISSUER NAME: CUMBERLAND COUNTY MUNICIPAL AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 07/31/2019 FORM 990, SCHEDULE K, PART I, COLUMN F BOND A: DESCRIPTION OF PURPOSE - (1) THE ADVANCE REFUNDING OF THE AUTHORITY'S REVENUE BONDS SERIES A OF 2007 ISSUED 1/30/07, (2) THE ADVANCE REFUNDING OF A PORTION OF THE AUTHORITY'S REVENUE BONDS, SERIES OF 2009 ISSUED 12/10/2009, AND (3) THE PAYMENT OF THE COSTS AND EXPENSES OF THE ISSUING OF THE SERIES OF 2015 BONDS. BOND B: DESCRIPTION OF PURPOSE - TO FINANCE A PROJECT FOR THE BENEFIT OF THE ORGANIZATION COMPRISED OF, AMONG OTHER THINGS, (1) REFUNDING THE AUTHORITY'S VARIABLE RATE DEMAND BONDS SERIES B OF 2014 ISSUED 4/29/14, (2) THE ACQUISITION,CONSTRUCTION, RENOVATION, AND IMPROVEMENT OF VARIOUS CAPITAL IMPROVEMENTS, (3) PAYMENT OF A PORTION OF THE COSTS RELATED TO TERMINATING AN INTEREST RATE SWAP AGREEMENT, AND (4) THE PAYMENT OF COSTS AND EXPENSES OF THE ISSUING OF THE SERIES 2016 BONDS. BOND C: DESCRIPTION OF PURPOSE - (1) THE CURRENT REFUNDING OF A PORTION OF THE CUMBERLAND COUNTY MUNICIPAL AUTHORITY'S REVENUE BONDS, SERIES OF 2009 (THE REFUNDED 2009 BONDS); AND (2) THE PAYMENT OF THE COSTS AND EXPENSES INCIDENT TO THE ISSUANCE OF THE 2018 BOND. BOND D: DESCRIPTION OF PURPOSE - (1) THE CURRENT REFUNDING OF THE ISSUER'S REVENUE NOTE, SERIES A OF 2014 ISSUED 4/29/14 AND (2) THE PAYMENT AND EXPENSES INCIDENT TO THE ISSUANCE OF THE 2019 A BONDS. BOND E: DESCRIPTION OF PURPOSE - (1) THE DESIGN, ACQUISITION, CONSTRUCTION, INSTALLATION AND EQUIPPING OF A NEW INDEPENDENT LIVING APARTMENT BUILDING TO BE CONSTRUCTED ON THE LUTHER CREST CAMPUS, (2) CAPITAL IMPROVEMENTS TO THE INDEPENDENT LIVING COMMONS BUILDING ON THE LUTHER CREST CAMPUS (3) VARIOUS RENOVATIONS AND IMPROVEMENTS TO SKILLED NURSING, PERSONAL CARE AND INDEPENDENT LIVING FACILITIES LOCATED IN BERKS COUNTY, PENNSYLVANIA (4) THE PAYMENT OF CAPITALIZED INTEREST THROUGH JANUARY 1, 2023 AND (4) THE PAYMENT OF COSTS AND EXPENSES RELATED TO THE ISSUANCE OF THE 2022A BONDS. BOND F: DESCRIPTION OF PURPOSE - (1) THE DESIGN, ACQUISITION, CONSTRUCTION, INSTALLATION AND EQUIPPING OF A NEW INDEPENDENT LIVING APARTMENT BUILDING TO BE CONSTRUCTED ON THE LUTHER CREST CAMPUS, (2) CAPITAL IMPROVEMENTS TO THE INDEPENDENT LIVING COMMONS BUILDING ON THE LUTHER CREST CAMPUS (3) VARIOUS RENOVATIONS AND IMPROVEMENTS TO SKILLED NURSING, PERSONAL CARE AND INDEPENDENT LIVING FACILITIES LOCATED IN BERKS COUNTY, PENNSYLVANIA AND (3) THE PAYMENT OF COSTS AND EXPENSES RELATED TO THE ISSUANCE OF THE 2022A BONDS. A MAXATAWNY TOWNSHIP MUNICIPAL AUTHORITY 232604048 57778PAE4 2022-09-20 26796957 SEE PART VI 0 0 0 B MAXATAWNY TOWNSHIP MUNICIPAL AUTHORITY 232604048 2022-09-20 23750000 SEE PART VI 0 0 0 A 26796957 534316 26248532 14109 2024 0 0 1 1 B 21312520 23750000 217575 23532425 2024 0 0 1 1 A 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 B 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 FORM 990, PART III, LINE 3 THE ORGANIZATION COMPLETED A MEMBER SUBSTITUTION DURING THE YEAR. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION DELEGATES MANAGEMENT DUTIES INCLUDING SUPERVISING PERSONNEL, OPERATIONS, AND BUDGETING TO LUTHERAN SENIOR SERVICES, THE SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 4 DURING THE YEAR, THE ORGANIZATION EXECUTED A MEMBER SUBSTITUTION, EFFECTIVE 7/1/2024. AS A RESULT OF THIS MEMBER SUBSTITUTION, THE ORGANIZATION AMENDED ITS ARTICLES OF INCORPORATION TO CHANGE THE ORGANIZATION'S NAME FROM "DIAKON LUTHERAN SOCIAL MINISTRIES" TO "LUTHERAN SENIOR SERVICES EAST". THE ORGANIZATION ALSO APPROVED AMENDED BYLAWS AS A RESULT OF THE MEMBER SUBSTITUTION. SIGNIFICANT CHANGES TO THE BYLAWS ARE AS FOLLOWS: THE SOLE MEMBER OF THE ORGANIZATION IS NOW LUTHERAN SENIOR SERVICES ("LSS"), A MISSOURI LEGISLATIVELY CHARTERED BENEVOLENT CORPORATION; THE ORGANIZATION'S BOARD OF DIRECTORS IS NOW COMPRISED OF THE MEMBERS OF THE BOARD OF DIRECTORS OF LSS; TREASURER AND SECRETARY OFFICERS ROLES HAVE BEEN ESTABLISHED, AND THE ORGANIZATION'S PRESIDENT/CEO NO LONGER CARRIES VOTING RIGHTS ON THE BOARD OF DIRECTORS; THE MEMBER RESERVES THE RIGHT TO APPROVE ACTIONS OF THE ORGANIZATION, INCLUDING FURTHER AMENDMENTS TO THE BYLAWS AND OTHER GOVERNANCE DECISIONS (SEE EXPLANATION FOR PART VI, LINE 7B FOR FULL LIST OF ACTIONS REQUIRING APPROVAL). FORM 990, PART VI, SECTION A, LINE 6 PRIOR TO THE MEMBER SUBSTITUTION, THE SOLE MEMBER WAS DIAKON, A PENNSYLVANIA NON-PROFIT CORPORATION. AFTER THE MEMBER SUBSTITUTION, THE SOLE MEMBER IS LUTHERAN SENIOR SERVICES ("LSS"), A MISSOURI LEGISLATIVELY CHARTERED BENEVOLENT CORPORATION. FORM 990, PART VI, SECTION A, LINE 7B THE SOLE MEMBER RESERVES THE RIGHT TO APPROVE THE FOLLOWING GOVERNANCE ACTIONS: SALE, LEASE, ENCUMBRANCE OR OTHER DISPOSITION OF SUBSTANTIALLY ALL OF THE ORGANIZATION'S ASSETS; SALE, LEASE, ENCUMBRANCE OR OTHER DISPOSITION OF ANY OF ORGANIZATION'S REAL PROPERTY, OTHER THAN AS INCLUDED IN THE APPROVED CAPITAL BUDGET; ORGANIZATION'S MERGER WITH, ACQUISITION OF, OR SALE TO ANOTHER ENTITY OTHER THAN AN AFFILIATE OF LSS; FILING FOR BANKRUPTCY OR INSOLVENCY, DISSOLUTION OR LIQUIDATION BY ORGANIZATION; APPROVAL OF ORGANIZATION'S ANNUAL OPERATING AND CAPITAL BUDGETS; ADOPTION OF ANY CHANGES IN ORGANIZATION'S BUDGET, WHICH CHANGES WILL CUMULATIVELY EXCEED IN CAPITAL OR EXPENSES SUCH AMOUNT AS LSS MAY DESIGNATE FROM TIME TO TIME IN ANY FISCAL YEAR; ANY TRANSACTION, OR SERIES OF TRANSACTIONS, THE RESULT OF WHICH WOULD CAUSE THE ORGANIZATION TO INCUR DEBT IN EXCESS OF SUCH AMOUNT AS LSS MAY DESIGNATE FROM TIME TO TIME, WHICH TRANSACTION IS OUTSIDE OF THE ORDINARY COURSE OF BUSINESS; ANY GUARANTY OF THE ORGANIZATION'S DEBT BY LSS; CONTRIBUTION OF ADDITIONAL CAPITAL TO ORGANIZATION BY LSS; ORGANIZATION'S ORGANIZATION OR ACQUISITION OF A SUBSIDIARY OR AFFILIATE, OR THE AUTHORIZATION BY ORGANIZATION OF THE ORGANIZATION OR ACQUISITION OF ANY SUBSIDIARY OR AFFILIATE BY A RELATED ENTITY; AMENDMENT TO THE BYLAWS OR THE ARTICLES OF INORGANIZATION OF ORGANIZATION; ANY OTHER MATTER THAT BY LAW WOULD REQUIRE THE APPROVAL OF THE MEMBERS OF A NONPROFIT ORGANIZATION IN PENNSYLVANIA. FORM 990, PART VI, SECTION B, LINE 11B THE GOVERNING BODY IS PROVIDED A COPY OF THE FORM 990 FOR REVIEW PRIOR TO FILING. APPROVAL OF THE FORM 990 IS DELEGATED TO THE AUDIT COMMITTEE OF THE GOVERNING BODY PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C PRIOR TO THE MEMBER SUBSTITUTION: THE COMPLIANCE OFFICER OF THE ORGANIZATION REVIEWED THE ORGANIZATION'S CONFLICT OF INTEREST STATEMENT AND CERTIFICATION FORMS WITH THE BOARD ON A REGULAR BASIS. ALL BOARD MEMBERS AND ALL OFFICERS AND KEY EMPLOYEES WERE REQUIRED TO COMPLETE A CERTIFICATION FORM AND DISCLOSE POSSIBLE OR ACTUAL CONFLICTS OF INTEREST. THE COMPLETED FORMS WERE REVIEWED BY THE COMPLIANCE OFFICER AND BY THE ORGANIZATION'S OUTSIDE AUDITOR ON A REGULAR BASIS. AFTER THE MEMBER SUBSTITUTION: ALL DIRECTORS, OFFICERS AND KEY EMPLOYEES WILL DISCLOSE A CONFLICT OF INTEREST ON THE "CONFLICT OF INTEREST FORM" IN THE FOLLOWING SITUATIONS AND IN OTHER CIRCUMSTANCES WHICH HE/SHE THINKS MIGHT CAUSE A CONFLICT BETWEEN HIS/HER PERSONAL INTERESTS AND HIS/HER FIDUCIARY DUTY: FINANCIAL INTERESTS, INSIDE INFORMATION, CONFLICTING INTEREST OTHER THAN FINANCIAL, GIFTS AND FAVORS. THE FOLLOWING EMPLOYEES OF THE SOLE MEMBER ARE REQUIRED TO SIGN A "CONFLICT OF INTEREST FORM" ANNUALLY: PRESIDENT, CHIEF OPERATING OFFICER, CHIEF FINANCIAL OFFICER/TREASURER, VICE PRESIDENT OF CONSTRUCTION AND IT, VICE PRESIDENT OF HUMAN RESOURCES, ALL DIRECTORS, ADMINISTRATORS AND ASSISTANT ADMINISTRATORS. THE CORPORATE COMPLIANCE OFFICER FOLLOWS UP WITH ANY CONFLICTS OF INTERESTS AND DOCUMENTS THE RESOLUTIONS OF THE CONFLICTS. THESE FORMS ARE KEPT BY THE CORPORATE COMPLIANCE OFFICE. FORM 990, PART VI, SECTION B, LINE 15 PRIOR TO THE MEMBER SUBSTITUTION: A COMPENSATION COMMITTEE OF INDEPENDENT DIRECTORS OF THE DIAKON (THE FORMER SOLE MEMBER), WHICH INCLUDED DIRECTORS FROM THE ORGANIZATION (COMPENSATION COMMITTEE), UTILIZED EXTERNAL CONSULTANTS TO ASSIST WITH THE DEVELOPMENT, ADMINISTRATION, AND DETERMINATION OF COMPENSATION, WELFARE, BENEFIT, PENSION AND OTHER PLANS, WHICH TAKE INTO ACCOUNT APPROPRIATE INDUSTRY BENCHMARKS AND THE COMPENSATION POLICIES FOLLOWED BY ORGANIZATIONS SIMILARLY SITUATED TO THE ORGANIZATION. THE BOARD COMPENSATION COMMITTEE ADOPTED A WRITTEN "CHARTER," WHICH SET FORTH THE PURPOSE, MEMBERSHIP AND RESPONSIBILITIES OF THE COMMITTEE. IN ADDITION, IT CONDUCTED ITS ACTIVITIES IN COMPLIANCE WITH THE ORGANIZATION'S "EXCESS BENEFITS TRANSACTION" POLICY, WHICH REQUIRED REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. THE ORGANIZATION AND DIAKON'S EXECUTIVE COMPENSATION PROGRAM CONSISTED OF A BASE SALARY WHICH REFLECTED THE VALUE OF AN EXECUTIVE'S CAPABILITIES, EXPERIENCE AND SUCCESS THROUGH MEETING MISSION, FINANCIAL, OPERATIONAL, AND QUALITY OBJECTIVES. INFORMATION ABOUT EXECUTIVE COMPENSATION ISSUES AND DECISIONS WAS REPORTED TO THE FULL BOARD OF DIRECTORS AT REGULAR MEETINGS. AFTER THE MEMBER SUBSTITUTION: THE FILING ORGANIZATION DID NOT COMPENSATE ANY OFFICERS, DIRECTORS OR KEY EMPLOYEES. THE COMPENSATION PROCESS USED BY THE SOLE MEMBER, LUTHERAN SENIOR SERVICES, IS AS FOLLOWS: THE BOARD OF DIRECTORS ESTABLISHED A SEPARATE COMPENSATION COMMITTEE CHARGED WITH PERFORMING AN ANNUAL PERFORMANCE REVIEW OF THE CEO AND REVIEWING THE CEO'S COMPENSATION PACKAGE. THE COMPENSATION COMMITTEE ENGAGED A THIRD-PARTY GLOBAL HUMAN CAPITAL CONSULTING FIRM TO: (1) DEVELOP AN ANNUAL CEO PERFORMANCE REVIEW PROCESS, INCLUDING A NEW EVALUATION FORM, AND (2) DEVELOP A COMPENSATION PACKAGE BASED ON ITS KNOWLEDGE OF SIMILARLY SIZED NON-PROFIT ORGANIZATIONS IN ORDER TO ENSURE THAT THE COMPENSATION PAID TO THE CEO IS REASONABLE. ALL MEMBERS OF THE BOARD COMPLETE AN ANNUAL EVALUATION, WHICH THE COMPENSATION COMMITTEE SUMMARIZES AND REVIEWS. THE COMPENSATION COMMITTEE THEN MAKES A RECOMMENDATION TO THE FULL BOARD OF DIRECTORS FOR ANY COMPENSATION ADJUSTMENTS. FORM 990, PART VI, SECTION C, LINE 19 ALTHOUGH NOT A REQUIREMENT, THE ORGANIZATION PROVIDES PHOTOCOPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND OTHER DOCUMENTS TO ALL WHO REQUEST ONE OR MORE OF THE ITEMS. FORM 990, PART VII, SECTION B, LINE 1 IT IS POSSIBLE THAT A PORTION OF THE AMOUNTS REPORTED FOR WOHLSEN CONSTRUCTION, EPIC BUILDING GROUP AND ALLTASK CONSTRUCTION, LLC WERE RELATED TO MATERIALS IN ADDITION TO AMOUNTS PAID FOR SERVICES, HOWEVER, THE AMOUNTS ARE NOT DISTINGUISHABLE. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 9,919,364. MANAGEMENT AND GENERAL EXPENSES 648,891. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,568,255. THERAPY SERVICES: PROGRAM SERVICE EXPENSES 3,218,796. MANAGEMENT AND GENERAL EXPENSES 210,563. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,429,359. MAINTENANCE: PROGRAM SERVICE EXPENSES 689,196. MANAGEMENT AND GENERAL EXPENSES 45,085. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 734,281. HOUSEKEEPING: PROGRAM SERVICE EXPENSES 2,722,102. MANAGEMENT AND GENERAL EXPENSES 178,071. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,900,173. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF INTEREST RATE SWAP 124,175. NET PERIODIC PENSION COST 4,658,570. OTHER CHANGES IN PLAN ASSETS AND BENEFIT OBLIGATIONS 1,427,680. FAIR MARKET VALUATION ADJUSTMENT FROM MEMBER SUBSTITUTION 131,529,383. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS AN AUDIT COMMITTEE OVERSEEING THE AUDIT PROCESS. THIS PROCEDURE WAS MODIFIED AFTER MEMBER SUBSTITUTION OCCURRED DURING THE YEAR. THE ENTITY NOW ADOPTS THE PROCESS IMPLEMENTED BY ITS PARENT COMPANY, LUTHERAN SENIOR SERVICES. DIAKON LUTHERWOOD SENIOR HOUSING LLC 1 S HOME AVE TOPTON PA 19562 260649129 HUD HOUSING PA 0 0 DIAKON DIAKON-SWAN LLC 1 S HOME AVE TOPTON PA 19562 473819776 ADOPTION AND PERMANENCY NETWORK PA 0 0 DIAKON DIAKON FROSTBURG SENIOR HOUSING LLC 1 S HOME AVE TOPTON PA 19562 812007592 HUD HOUSING MD 0 0 DIAKON DIAKON 1 S HOME AVE TOPTON PA 19562 233014613 SUB OVERSIGHT PA 501(C)(3) LINE 12B, II N/A 0 DIAKON LUTHERAN FUND 1 S HOME AVE TOPTON PA 19562 231365978 FUND PROGRAMS PA 501(C)(3) LINE 12B, II DIAKON 0 DLSH AT LUTHER MEADOWS 1 S HOME AVE TOPTON PA 19562 232837747 HUD HOUSING PA 501(C)(3) LINE 10 DIAKON 0 DLSH AT HEILMAN HOUSE 1 S HOME AVE TOPTON PA 19562 232463233 HUD HOUSING PA 501(C)(3) LINE 10 DIAKON 0 DIAKON CHILD FAMILY & COMMUNITY MINISTRIES 1 S HOME AVE TOPTON PA 19562 465390969 SOCIAL SERVICES PA 501(C)(3) LINE 10 DIAKON 0 LUTHERAN SENIOR SERVICES 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 430654862 SENIOR LIVING MO 501(C)(3) LINE 10 N/A 0 HALLS FERRY MANOR 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 431660879 SENIOR LIVING MO 501(C)(3) LINE 10 N/A 0 DUNN ROAD MANOR INC 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 431874215 SENIOR LIVING MO 501(C)(3) LINE 10 N/A 0 ROSE HILL HOUSE INC 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 431736720 SENIOR LIVING MO 501(C)(3) LINE 10 N/A 0 ROSE HILL HOUSE II INC 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 201889216 SENIOR LIVING MO 501(C)(3) LINE 10 N/A 0 HILLTOP MANOR ASSOCIATION INC 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 020667342 SENIOR LIVING MO 501(C)(3) LINE 10 N/A 0 WESTFIELD MANOR ASSOCIATION 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 020568032 SENIOR LIVING IL 501(C)(3) LINE 10 N/A 0 MACKENZIE PLACE 202 - II 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 454000626 SENIOR LIVING MO 501(C)(3) LINE 10 N/A 0 MACKENZIE PLACE 202 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 273777863 SENIOR LIVING MO 501(C)(3) LINE 10 N/A 0 LUTHERAN SENIOR SERVICES ENDOWMENT FUND 1150 HANLEY INDUSTRIAL COURT ST LOUIS MO 63144 431818832 SENIOR LIVING MO 501(C)(3) LINE 12A, I LUTHERAN SENIOR SERVICES 0 0 1 1 0 0 0 0 0 0 1 1 1 0 1 1 0 1 0 0 FORM 990, SCHEDULE R, PART I THE DISREGARDED ENTITIES LISTED ON SCHEDULE R, PART I WERE OWNED BY THE ORGANIZATION THROUGH THE DATE OF THE MEMBER SUBSTITUTION, AT WHICH POINT OWNERSHIP WAS TRANSFERRED TO THE ORGANIZATION'S FORMER SOLE MEMBER, DIAKON. THE INCOME AND END-OF-YEAR ASSETS FOR THE DISREGARDED ENTITIES WILL BE REPORTED BY DIAKON.