2024-05-15T09:04:31-05:00 2023-06-30 232896692 BBD LLP 1835 MARKET STREET SUITE 300 PHILADELPHIA PA 19103 990 2022-07-01 231894019 LUTHERAN CONGREGATIONAL SERVICES INC LUTH 2674647700 7002 BUTLER PIKE AMBLER PA 19002 JOHN M BARNUM CFO/SENIOR VICE PRESIDENT 2674647700 2024-05-15 1 JOHN BARNUM 999009999 0 BRIAN PAGE P02402981 2155677770 2024-05-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LUANNE FISHER 7002 BUTLER PIKE AMBLER PA 19002 350631 0 X WWW.LIBERTYLUTHERAN.ORG/LCS X 1973 PA LUTHERAN CONGREGATIONAL SERVICES PROVIDES EDUCATION, BUILDS CAPACITY, AND FACILITATES COLLABORATION OF MINISTRIES THAT STRENGTHEN HUMAN RELATIONSHIPS. 7 6 2 178 0 0 435192 334221 5050 2070 0 0 14356 14340 454598 350631 0 0 0 0 84354 102321 0 0 0 120376 296237 204730 398558 249868 -47927 114108 115626 773023 812944 -658915 -697318 LUTHERAN CONGREGATIONAL SERVICES PROVIDES EDUCATION, BUILDS CAPACITY, AND FACILITATES COLLABORATION OF MINISTRIES THAT STRENGTHEN HUMAN RELATIONSHIPS. 0 0 319912 2070 LUTHERAN CONGREGATIONAL SERVICES IS A NONPROFIT 501(C)(3) ORGANIZATION THAT SERVES AS A RESOURCE FOR LUTHERAN CONGREGATIONS, COMMUNITY ORGANIZATIONS, GOVERNMENT BODIES, AND DISASTER RESPONSE ORGANIZATIONS ACROSS EASTERN PENNSYLVANIA. LUTHERAN CONGREGATIONAL SERVICES CONTINUES TO FULFILL ITS MISSION IN FAITH AND WITH PURPOSE BY BUILDING PARTNERSHIPS THAT SERVE VULNERABLE POPULATIONS, AS WELL AS LUTHERAN CONGREGANTS. 319912 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 8 0 1 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 0 1 0 0 1 1 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 LINDA BRECKENRIDGE VICE CHAIR 0.50 4.00 X X 0 0 0 BEVERLY BORTZ SECRETARY 0.50 4.00 X X 0 0 0 JAMES HIMLER TREASURER 0.50 3.50 X X 0 0 0 FRED HOPKE BOARD MEMBER 0.50 4.00 X 0 0 0 DAVID STETTLER BOARD MEMBER 0.50 3.50 X 0 0 0 LUANNE FISHER PRESIDENT 0.50 41.00 X X 0 731238 33770 WAYNE MATTHIAS-LONG CHAIR 0.50 0.25 X X 0 0 0 JOHN BARNUM SENIOR VP/CFO 0.50 37.50 X 0 325022 23882 JOAN MCCABE MYERS SENIOR VP/COO 0.50 37.50 X 0 313456 21110 0 1369716 78762 0 0 1 0 0 334221 334221 REGISTRATION & FEES 900099 2070 2070 2070 14340 0 14340 14340 350631 2070 0 14340 X 88162 88162 1742 1742 6502 6502 5915 5915 14381 14381 153339 134887 18452 6662 6662 31312 31312 3494 3494 SUPPLIES & OTHER EXPENS 87049 82704 4345 398558 319912 78646 0 4256 308 109852 115318 114108 115626 23344 46841 749679 766103 773023 812944 X -709834 -748237 50919 50919 -658915 -697318 114108 115626 X -47927 9524 X 0 1 X 1 0 X 191197 145150 170162 435192 592941 1534642 191197 145150 170162 435192 592941 1534642 572814 961828 13000 12250 3009 14356 14340 56955 1591597 17170 0.60430 0.67290 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING INCOME - 2018 AMOUNT: $ 13,000. 2019 AMOUNT: $ 12,250. 2020 AMOUNT: $ 3,009. 2021 AMOUNT: $ 14,356. 2022 AMOUNT: $ 14,340. MISCELLANEOUS INCOME - RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 INTEREST IN NET ASSETS OF FOUNDATION 112123 DUE FROM AFFILIATES 3195 115318 DUE TO AFFILIATES 476871 REFUNDABLE ADVANCE 289232 766103 X 360155 9524 9524 350631 0 350631 398558 0 398558 0 398558 PART X, LINE 2: THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER 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. THE ORGANIZATION IS ALSO EXEMPT FROM STATE INCOME TAX AND STATE SALES TAX. THE ORGANIZATION 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 THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION'S TAX 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 9,524. 0 0 0 0 0 0 0 1 0 LUANNE FISHER PRESIDENT 0 531238 0 200000 0 0 0 22625 0 11145 0 765008 0 0 JOHN BARNUM SENIOR VP/CFO 0 305022 0 20000 0 0 0 16484 0 7398 0 348904 0 0 JOAN MCCABE MYERS SENIOR VP/COO 0 293456 0 20000 0 0 0 16307 0 4803 0 334566 0 0 PART I, LINE 7 DISCRETIONARY BONUSES WERE PAID. SCHEDULE J, PART II, RELATED ORGANIZATION COMPENSATION POLICY: 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 COO ARE REVIEWED ANNUALLY BY THE CEO, WHILE THE EXECUTIVE DIRECTORS ARE REVIEWED ANNUALLY BY THE COO, ALL WITH COMPARABLE SALARY SURVEYS. THE CEO REPORTS THE ANNUAL EXECUTIVE REVIEWS TO THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 3 LUTHERAN CONGREGATIONAL SERVICES DELEGATES ITS ADMINISTRATIVE AND MANAGEMENT FUNCTIONS TO ITS PARENT ORGANIZATION (A NOT-FOR-PROFIT CORPORATION) UNDER THE AFFILIATE AGREEMENT DATED JANUARY 1, 2001. 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 7A THREE VOTING DIRECTORS SHALL BE APPOINTED BY THE MEMBER. FORM 990, PART VI, SECTION A, LINE 7B THE APPROVAL OF THE MEMBER SHALL BE REQUIRED FOR ANY OF THE FOLLOWING ACTIONS BY THE CORPORATION: ANY MERGER, DISSOLUTIONS, 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 TRANSFERS OF THE NET ASSETS OF THE CORPORATION OTHER THAN TRANSACTIONS 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 MANGEMENT OF THE CORPORATION; ANY MATERIAL CHANGE TO THE BUSINESS OR PROGRAMS OF THE CORPORATION; THE HIRING OR TERMINATION OF THE CORPORATION'S PRESIDENT AND CHIEF EXECUTIVE DIRECTOR; AND ANY OTHER ACTION UPON WHICH A NEGATIVE VOTE IS CAST BY TWO OR MORE OF THE APPOINTED DIRECTORS. 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 FORM 990'S ARE MADE AVAILABLE TO THE BOARD AFTER FILING. HOWEVER, THE FINAL 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 ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD WILL DETERMINE BY MAJORITY VOTE THAT THE ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST AND FOR ITS BENEFIT, AND/OR IF IT IS REASONABLE AND FAIR TO THE CORPORATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER SERVICES: PROGRAM SERVICE EXPENSES 134,887. MANAGEMENT AND GENERAL EXPENSES 18,452. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 153,339. FORM 990, PART XI, LINE 9: CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 9,524. LIBERTY LUTHERAN SERVICES 7002 BUTLER PIKE AMBLER PA 19002 233059658 TO PROVIDE TAX EXEMPT SUBSIDIARIES WITH MANAGEMENT & ADMINISTRATIVE SERVICES PA 501(C)(3) LINE 1 N/A 0 LIBERTY LUTHERAN FOUNDATION 7002 BUTLER PIKE AMBLER PA 19002 232665839 TO IMPLEMENT AND ADMINISTER FUNDRAISING ACTIVITY FOR AFFILIATES PA 501(C)(3) LINE 12A, I LIBERTY LUTHERAN SERVICES 1 LUTHERAN CHILDREN & FAMILY SERVICES OF EASTERN PENNSYLVANIA 1016 N 41ST STREET PHILADELPHIA PA 19104 231696007 TO PROVIDE SERVICES TO SENIORS THROUGH PROGRAMS PA 501(C)(3) LINE 7 LIBERTY LUTHERAN SERVICES 1 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 1 ARTMAN LUTHERAN HOME 250 N BETHLEHEM PIKE AMBLER PA 19002 231401548 CCRC, PROVIDING NURSING & OTHER RELATED SERVICES TO SENIORS PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 1 LIBERTY LUTHERAN HOUSING DEVELOPMENT CORPORATION 260 LIONS HILL ROAD STATE COLLEGE PA 16803 223876595 CCRC, PROVIDING NURSING & OTHER RELATED SERVICES TO SENIORS PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 1 LIBERTY VILLAGE 2010 YORK ROAD JAMISON PA 18929 472776767 CCRC, PROVIDING NURSING & OTHER RELATED SERVICES TO SENIORS PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 1 PAUL'S RUN 9896 BUSTLETON AVENUE PHILADELPHIA PA 19115 232053395 CCRC, PROVIDE HOUSING, NURSING & OTHER RELATED SERVICES TO SENIORS PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 1 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 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1