2025-04-11T11:54:44-05:00 2024-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 20 STANWIX STREET PITTSBURGH PA 15222 990 2023-07-01 231894019 LUTHERAN CONGREGATIONAL SERVICES INC LUTH 2674647700 7002 BUTLER PIKE AMBLER PA 19002 JOHN M BARNUM CFO/ SENIOR VICE PRESIDENT 2674647700 2025-04-08 1 1 KELLY A BROCIOUS CPA P01254262 4126976400 2025-04-07 2023 2025-03-06 01:10:19Z LUANNE FISHER 7002 BUTLER PIKE AMBLER PA 19002 389452 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 334221 381426 2070 8026 0 0 14340 0 350631 389452 0 0 0 0 102321 107169 0 0 12741 296237 260636 398558 367805 -47927 21647 115626 128055 812944 791861 -697318 -663806 LUTHERAN CONGREGATIONAL SERVICES PROVIDES EDUCATION, BUILDS CAPACITY, AND FACILITATES COLLABORATION OF MINISTRIES THAT STRENGTHEN HUMAN RELATIONSHIPS. 0 0 285622 8026 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. 285622 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 16 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 CFO SENIOR VICE PRE 2674647700 7002 BUTLER PIKE AMBLER PA 19002 LUANNE FISHER PRESIDENT 0.50 41.00 X X 0 607438 34462 WAYNE MATTHIAS-LONG CHAIR 0.50 0.25 X X 0 0 0 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 0.50 X 0 0 0 DAVID STETTLER BOARD MEMBER 0.50 3.50 X 0 0 0 JOHN BARNUM SENIOR/VP CFO 0.50 37.50 X 0 364748 32070 JOAN MCCABE MYERS SENIOR/VP COO 0.50 37.50 X 0 327577 22731 0 1299763 89263 0 0 1 0 0 381426 381426 REGISTRATION & FEES 900099 8026 8026 8026 389452 8026 0 0 X 92887 92887 1854 1854 5593 5593 6835 6835 13353 13353 101826 85001 16825 10817 10817 76 76 6327 6327 748 748 34753 34753 3529 3529 SUPPLIES 89144 86238 982 1924 OTHER EXPENSES 63 63 367805 285622 69442 12741 4025 308 42 115318 123988 115626 128055 46841 28958 766103 762903 812944 791861 X -748237 -714725 50919 50919 -697318 -663806 115626 128055 X 21647 11865 X 0 1 X 1 0 X 145150 170162 435192 592941 381426 1724871 145150 170162 435192 592941 381426 1724871 1724871 12250 3009 14356 14340 43955 1768826 25196 0.97520 0.60430 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING INCOME - 2019 AMOUNT: $ 12,250. 2020 AMOUNT: $ 3,009. 2021 AMOUNT: $ 14,356. 2022 AMOUNT: $ 14,340. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 INTEREST IN NET ASSETS OF FOUNDATION 123988 123988 DUE TO AFFILIATES 648537 REFUNDABLE ADVANCE 114366 762903 X 401317 11865 11865 389452 0 389452 367805 0 367805 0 367805 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 11,865. 0 0 0 0 0 0 0 0 0 LUANNE FISHER PRESIDENT 0 525000 0 75238 0 7200 0 24000 0 10462 0 641900 0 0 JOHN BARNUM SENIOR/VP CFO 0 319510 0 45238 0 0 0 17971 0 14099 0 396818 0 0 JOAN MCCABE MYERS SENIOR/VP COO 0 307339 0 20238 0 0 0 17715 0 5016 0 350308 0 0 PART I, LINE 3 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 MANAGEMENT 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 FEES: PROGRAM SERVICE EXPENSES 85,001. MANAGEMENT AND GENERAL EXPENSES 16,825. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 101,826. FORM 990, PART XI, LINE 9: CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 11,865. 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 0 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 0 MARY J DREXEL HOME 238 BELMONT AVENUE BALA CYNWYD PA 19004 230536370 CCRC, PROVIDING SERVICES TO SENIORS PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 0 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 0 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 0 LIBERTY VILLAGE 2010 YORK ROAD JAMISON PA 18929 472776767 CCRC, PROVIDING SERVICES TO SENIORS PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 0 PAUL'S RUN 9896 BUSTLETON AVENUE PHILADELPHIA PA 19115 232053395 CCRC, PROVIDING NURSING & OTHER RELATED SERVICES TO SENIORS PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 0 LIBERTY COMMUNITY SERVICES 7002 BUTLER PIKE AMBLER PA 19002 203630505 PROVIDE VARIOUS SERVICES TO SENIORS IN THEIR HOMES (OPERATIONS DISCONTINUED) PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICES 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1