2023-05-12T13:49:11-05:00 2022-12-31 390859910 BAKER TILLY US LLP 20 STANWIX STREET PITTSBURGH PA 15222 990 2022-01-01 263445374 THE VILLAGE AT ORCHARD RIDGE INC VILL 3013542710 5275 WESTVIEW DRIVE 110 FREDERICK MD 21703 CYNTHIA WALTERS PRESIDENT AND CEO 3013542710 2023-05-03 1 CYNTHIA WALTERS 999009999 0 JEFFREY J PETRELL P00138808 4126976400 2023-04-27 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CYNTHIA WALTERS 5275 WESTVIEW DRIVE 110 FREDERICK MD 21703 25327295 0 X WWW.THEVILLAGEATORCHARDRIDGE.ORG X 2008 VA PROVIDES INDEPENDENT AND ASSISTED LIVING, SKILLED AND MEMORY CARE, AND REHAB TO OLDER ADULTS. 6 5 213 121 0 0 302316 422431 21333510 23690106 1098250 577533 161223 124384 22895299 24814454 0 0 0 0 5784732 6300042 0 0 0 21559229 21838374 27343961 28138416 -4448662 -3323962 155766299 147816813 165480853 162954758 -9714554 -15137945 X TO FULFILL ITS CHRISTIAN MINISTRY, THE VILLAGE AT ORCHARD RIDGE, INC. PROVIDES AN ARRAY OF OPTIONS FOR SENIORS INCLUDING RESIDENTIAL LIVING ALONG WITH HOME AND HEALTH CARE SERVICES WHICH ARE DESIGNED TO MEET INDIVIDUAL NEEDS. 0 0 18976155 18211847 INDEPENDENT LIVING:INDEPENDENT LIVING RESIDENTS AT THE VILLAGE AT ORCHARD RIDGE, A NATIONAL LUTHERAN COMMUNITY, TAILOR THEIR OWN LIFE ENRICHMENT PROGRAMMING TO SUIT THEIR INDIVIDUAL TASTES AND FAVORED PASTIMES. SCHEDULES AREN'T SET IN STONE - THEY'RE PERSONALIZED AND SET IN MOTION TO FULFILL THE EDUCATIONAL, ENTERTAINMENT AND HEALTH AND WELLNESS NEEDS AND DESIRES OF RESIDENTS. THE VILLAGE AT ORCHARD RIDGE WITH NEARLY 450 TOTAL RESIDENTS CALLING IT HOME, IS NOT ONLY A COMMUNITY, BUT A VILLAGE NEIGHBORS, MAKING MEMORIES AND SHARING EXPERIENCES. THROUGH THE CONNECTEDLIVING PROGRAM'S THIRTEEN DIMENSIONS OF WELLNESS, MONTHLY PROGRAMMING IS OFFERED IN ALL AREAS TO ENSURE EXPOSURE AND OPPORTUNITY TO ALIGN AS DESIRED WITH HOLISTIC EVENTS AND LIVING. ADDITIONALLY, THE VILLAGE AT ORCHARD RIDGE'S FORWARD-THINKING APPROACH OF BRINGING HOME CARE SERVICES AND IN-HOME HEALTH SERVICES TO THE RESIDENTS ENABLES THEM TO STAY IN THEIR APARTMENTS AND COTTAGE HOMES LONGER. THE VILLAGE AT ORCHARD RIDGE OFFERS 308 INDEPENDENT LIVING RESIDENCES. 1976794 1897174 ASSISTED LIVING MEMORY CARE:THE VILLAGE OF ORCHARD RIDGE, A NATIONAL LUTHERAN COMMUNITY, OFFERS RESIDENTS LIVING WITH ALZHEIMER'S AND OTHER DEMENTIA-RELATED DISEASES A SPECIALIZED PROGRAM FOCUSED ON WHAT REMAINS OF THEIR ABILITIES, NOT WHAT HAS BEEN LOST, IN 18 RESIDENCES. DAILY EXPERIENCES ARE TAILORED BASED UPON WHAT IS LEARNED ABOUT RESIDENTS' LIVES - PAST JOBS, HOBBIES AND RELATIONSHIPS - TO PROMOTE POSITIVE EMOTIONS WHILE MINIMIZING STRESS. IN ADDITION TO INDIVIDUAL CARE PLANS AND ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, RESIDENTS ARE KEPT SAFE WITH 24/7 STAFFING, AND ADVANCED TECHNOLOGY SUCH AS SECURE DOORWAYS AND A CALL SYSTEM. 3706388 3557105 SKILLED NURSING: ORCHARD WOODS HEALTH CENTER OFFERS SKILLED NURSING SERVICES IN 20 LICENSED BEDS FOR RESIDENTS IN A COMFORTABLE AND CARING ATMOSPHERE WITH PRIVATE SUITES, SPACIOUS COMMON AREAS AND A SERENE PATIO FOR RELAXATION. WITH A REGISTERED NURSE AVAILABLE 24/7, SERVICE IS CUSTOMIZED ON ONE NEIGHBORHOOD FOR LONG-TERM CARE, WITH SHORT-TERM NURSING AND REHABILITATION SERVICES CUSTOMIZED AND OFFERED ON THE SECOND NEIGHBORHOOD. ORCHARD WOODS HEALTH CENTER DESIGNS INDIVIDUAL CARE PLANS FOR RESIDENTS WHICH INCLUDE ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, PHYSICAL, OCCUPATIONAL, SPEECH AND RESPIRATORY THERAPY, MEDICATION ADMINISTRATION, NUTRITIOUS MEALS AND SNACKS, HOUSEKEEPING, LAUNDRY AND TRANSPORTATION. 24986 23980 OTHER RESIDENT SERVICES 24986 23980 24684323 1 1 0 1 0 0 0 0 1 0 1 0 0 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 0 0 213 1 0 0 0 0 0 0 0 0 0 0 X 6 5 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MD VA X X DONNA CASNER 3013542710 5275 WESTVIEW DRIVE SUITE 110 FREDERICK MD 21703 REV NATHAN ROBINSON CHAIRPERSON 1.00 X X 0 0 0 CATHERINE R PHILIPS VICE CHAIRPERSON 1.00 X X 0 0 0 MATTHEW S AKERS ESQ SECRETARY/TREASURER 1.00 X X 0 0 0 GAIL MAZZOCCO TRUSTEE 1.00 X 0 0 0 CYNTHIA WALTERS PRESIDENT/CEO 10.00 30.00 X X 0 455855 33942 LISA BEHR TRUSTEE 1.00 X 0 0 0 RICHARD MAZZA CHIEF FINANCIAL OFFICER 10.00 30.00 X 0 330367 37864 REGINA FIGUEROA CHIEF OPERATING OFFICER 7.50 32.50 X 0 231610 26961 JOHN LOOP EXECUTIVE DIRECTOR 40.00 X 163595 0 3083 MARY PALOMO TALENT & CULTURE DIRECTOR 40.00 X 128168 0 9288 KOKOUVI ADDEH-ADODO NURSING DIRECTOR 40.00 X 109658 0 25356 MELISSA SELLERS HEALTHCARE ADMINISTRATOR 40.00 X 108371 0 14512 DONNA WILLHITE RN 40.00 X 107198 0 9525 616990 1017832 160531 7 0 1 0 0 5670 416761 422431 INDEPENDENT LIVING 623000 18211847 18211847 SKILLED NURSING REVENUE 623000 3557105 3557105 PERSONAL CARE 623000 1897174 1897174 DINING 623000 23980 23980 23690106 467833 467833 5350 4583 767 767 767 617958 0 508258 617958 -508258 109700 109700 HAIR CARE REVENUE 623000 50021 50021 MEDICAL SUPPLIES REVENUE 623000 36273 36273 GIFT SHOP REVENUE 623000 28626 28626 8697 8697 123617 24814454 23690106 0 701917 5200593 4300760 899833 57339 44344 12995 610393 531360 79033 431717 372364 59353 1716805 1716805 32380 32380 103608 103608 1545069 1545069 119716 119716 545466 512499 32967 395379 394347 1032 2076971 2070086 6885 74800 71899 2901 4180 3571 609 5136890 5136890 6742157 6742157 179249 179249 FOOD SERVICES 939826 897892 41934 MEDICAL CARE FEES 720416 720416 REPAIRS & MAINTENANCE 637674 613690 23984 MEDICAL SUPPLIES 257792 257792 609996 289938 320058 28138416 24684323 3454093 0 35616 1901 45953 225390 382487 338207 80831 80319 184845725 55234949 135105603 129610776 20115809 17560220 155766299 147816813 3707613 3429615 28560152 28459533 77768264 76726969 228363 136005 55216461 54202636 165480853 162954758 X -11461539 -17274875 1746985 2136930 -9714554 -15137945 155766299 147816813 -3323962 -2099429 0 X 0 1 X 1 0 X 294925 318611 1583886 302316 422431 2922169 21416459 21752586 22344755 21333510 23690106 110537416 122372 117078 57587 34013 50021 381071 21833756 22188275 23986228 21669839 24162558 113840656 8180 8180 0 8180 8180 113832476 663365 871036 836285 451146 473183 3295015 663365 871036 836285 451146 473183 3295015 150212 153854 485706 126449 73596 989817 22647333 23213165 25308219 22247434 24709337 118125488 0.96370 0.96210 0.02790 0.02870 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISC REVENUE - 2018 AMOUNT: $ 34,703. 2019 AMOUNT: $ 5,472. 2020 AMOUNT: $ 19,956. 2021 AMOUNT: $ 11,886. MEDICAL SUPPLIES REVENUE - 2018 AMOUNT: $ 20,522. 2019 AMOUNT: $ 34,013. 2020 AMOUNT: $ 32,708. 2021 AMOUNT: $ 27,459. 2022 AMOUNT: $ 36,273. OTHER ANCILLARY REVENUE - 2018 AMOUNT: $ 30,142. 2019 AMOUNT: $ 53,780. 2020 AMOUNT: $ 38,016. 2021 AMOUNT: $ 40,571. 2022 AMOUNT: $ 5,816. PUB/BAR REVENUE - 2018 AMOUNT: $ 11,337. INSURANCE PROCEEDS - 2018 AMOUNT: $ 16,677. CATERING - 2018 AMOUNT: $ 36,831. 2019 AMOUNT: $ 19,248. 2020 AMOUNT: $ 9,923. 2021 AMOUNT: $ 1,139. 2022 AMOUNT: $ 2,881. GIFT SHOP REVENUE - 2019 AMOUNT: $ 41,341. 2020 AMOUNT: $ 20,841. 2021 AMOUNT: $ 45,394. 2022 AMOUNT: $ 28,626. COVID RELIEF FUNDS - 2020 AMOUNT: $ 364,262. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 2100 2100 0 PART II-B, LINE 1: THE VILLAGE AT ORCHARD RIDGE, INC. PAYS DUES TO LEADINGAGE VIRGINIA. A PORTION OF THE DUES PAID TO THIS ORGANIZATION ARE ALLOCABLE TO LOBBYING EXPENSES. 0 1 X 14870825 14870825 155645421 47155540 108489881 14329479 8079409 6250070 129610776 DUE TO AFFILIATES 2683364 REFUNDABLE ENTRANCE FEES 51519272 54202636 X 22226055 -2099429 13182 -2086247 24312302 502152 502152 24814454 28039391 4583 4583 28034808 103608 103608 28138416 PART IV, LINE 2B: ESCROW ACCOUNTS ARE USED FOR RESIDENTS WHO PROVIDE DEPOSITS TO MOVE-IN. PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (CODE) AND HAS BEEN RECOGNIZED AS TAX EXEMPT UNDER SECTION 501(A) OF THE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE AN ORGANIZATION TO EVALUATE TAX POSITIONS TAKEN BY THE COMPANIES AND RECOGNIZE A TAX LIABILITY OR ASSET IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICES (IRS). THE ORGANIZATION HAS CONCLUDED THAT AS OF DECEMBER 31, 2022 AND 2021, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR ASSET OR DISCLOSURE IN THE FINANCIAL STATEMENTS. GENERALLY, TAX RETURNS FOR YEARS ENDED DECEMBER 31, 2020, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET ASSETS RELEASED FROM RESTRICTION 8,599. RENTAL EXPENSES 4,583. PART XI, LINE 4B - OTHER ADJUSTMENTS: DONOR RESTRICTED CONTRIBUTIONS 398,544. INVESTMENT FEES 103,608. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 4,583. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 103,608. 0 0 0 0 0 0 0 1 0 CYNTHIA WALTERS PRESIDENT/CEO 0 384802 0 42568 0 28485 0 12200 0 21742 0 489797 0 0 RICHARD MAZZA CHIEF FINANCIAL OFFICER 0 284186 0 21489 0 24692 0 10584 0 27280 0 368231 0 0 REGINA FIGUEROA CHIEF OPERATING OFFICER 0 231250 0 0 0 360 0 0 0 26961 0 258571 0 0 JOHN LOOP EXECUTIVE DIRECTOR 163360 0 0 0 235 0 0 0 3083 0 166678 0 0 0 PART I, LINE 3 THE ORGANIZATION'S CEO IS PAID BY NATIONAL LUTHERAN, INC. NATIONAL LUTHERAN, INC. USES THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE CEO: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - FORM 990 OF OTHER ORGANIZATIONS - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE PART I, LINE 7 BONUSES ARE DETERMINED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD AND ARE BASED ON A VARIETY OF FACTORS SUCH AS WHETHER CAMPUS BUDGETS ARE MET, HOW EACH CAMPUS DOES ON ITS RESPECTIVE ANNUAL NURSING/HEALTH CARE SURVEY AND HOW EACH SENIOR LEADER DOES IN OBTAINING HIS OR HER GOALS FOR THE YEAR. A INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF FREDERICK VIRGINIA 541251304 355741AA7 2011-07-20 82000000 CONSTRUCTION OF THE CONTINUING CARE RETIREMENT COMMUNITY IN WINCHESTER, VA 0 0 0 B ECONOMIC DEVELOPMENT AUTHORITY OF THE COUNTY OF FREDERICK VIRGINIA 541251304 355731AD2 2014-12-18 67835000 EXPANSION OF CCRC COMMUNITY 0 0 0 A 44875000 82000612 1650000 1502379 2529421 65887064 10431748 2012 0 0 1 1 B 24440000 67835000 2006715 4249361 2243040 55219723 4116161 2016 0 0 1 1 A 0 1 1 1 0 0.00010 0.00010 0 0 1 B 0 1 1 1 0 0.00010 0.00010 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 1 0 0 0 1 A 1 B 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF FREDERICK VI DATE THE REBATE COMPUTATION WAS PERFORMED: 07/01/2018 ISSUER NAME: ECONOMIC DEVELOPMENT AUTHORITY OF THE COUNTY OF FREDERICK VIRG DATE THE REBATE COMPUTATION WAS PERFORMED: 08/01/2019 FORM 990, PART VI, SECTION A, LINE 3 NATIONAL LUTHERAN, INC. (EIN 47-2584315), THE PARENT ENTITY, PROVIDES FINANCIAL AND MANAGEMENT FUNCTIONS FOR THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 NATIONAL LUTHERAN, INC. IS THE SOLE MEMBER OF THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A NATIONAL LUTHERAN, INC., THE SOLE MEMBER OF THE VILLAGE AT ORCHARD RIDGE, INC., HAS THE RIGHT TO VOTE AND ELECT MEMBERS OF THE FILING ORGANIZATION'S BOARD OF TRUSTEES. THE MEMBER ALSO RESERVES THE RIGHT TO REMOVE ANY TRUSTEE WITH OR WITHOUT CAUSE. FORM 990, PART VI, SECTION A, LINE 7B APPROVAL OF THE FOLLOWING MATTERS IS RESERVED EXCLUSIVELY TO THE MEMBERSHIP. THE MEMBERSHIP MAY INITIATE AND IMPLEMENT ANY PROPOSAL WITH RESPECT TO ANY OF THE FOLLOWING AND, IF ANY PROPOSAL WITH RESPECT TO ANY OF THE FOLLOWING IS OTHERWISE INITIATED, IT SHALL NOT BECOME EFFECTIVE UNLESS APPROVED BY THE MEMBERSHIP. A. APPROVAL OF THE ROLE AND/OR MISSION STATEMENT, IF ANY; B. APPROVAL OF OPERATING AND CAPITAL BUDGET; C. APPROVAL OF AMENDMENTS TO THE ARTICLES OF INCORPORATION OR BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE DEPARTMENT STAFF OF THE PARENT, NATIONAL LUTHERAN, INC. PERFORMS AN INITIAL REVIEW OF THE FORM 990. UPON APPROVAL, THE FORM 990 IS MADE AVAILABLE TO EACH BOARD MEMBER FOR REVIEW AND APPROVAL AT A BOARD MEETING PRIOR TO TRANSMISSION OF THE RETURN TO THE IRS. NATIONAL LUTHERAN, INC.'S BOARD WILL RECEIVE A COPY OF THE RETURN PRIOR TO THE IRS FILING AS WELL. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND KEY EMPLOYEES SIGN A CONFLICT OF INTEREST STATEMENT EVERY YEAR. IF A CONFLICT IS IDENTIFIED, IT IS 1) IDENTIFIED AND DISCUSSED WITH THE BOARD AND 2) REVIEWED AND DOCUMENTED BY MANAGEMENT. IF AN ACTUAL OR POTENTIAL CONFLICT IS IDENTIFIED, THE BOARD MEMBER, OFFICER, OR EMPLOYEE WILL RECUSE HIM OR HERSELF FROM ANY CONVERSATIONS, DECISIONS, OR OTHER ACTIVITIES AND DISCUSSIONS INVOLVING THE CONFLICT. FAMILY AND BUSINESS RELATIONSHIPS ARE EXPRESSLY MENTIONED IN THE CONFLICT OF INTEREST POLICY AS POTENTIAL SOURCES OF CONFLICTS WITH INTERESTED PERSONS. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S CEO IS PAID BY NATIONAL LUTHERAN, INC. (NLI). NLI'S BOARD DETERMINES THE COMPENSATION FOR THE CEO THROUGH THE COMBINED USE OF SEVERAL METHODS. THE NLI EXECUTIVE COMMITTEE SERVES AS A COMPENSATION COMMITTEE WHICH OVERSEES THE PROCESS. COMPENSATION SURVEYS ARE PERFORMED BY AN OUTSIDE HR CONSULTING FIRM, PRM, USING LOCAL MARKET DATA. THE CEO, EXECUTIVE DIRECTOR, AND DIRECTOR OF HUMAN RESOURCES USE SALARY SURVEYS TO DETERMINE THE COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES TO ASSURE THEY ARE WITHIN THE LOCAL MARKET RANGE. THE SERVICES THE INDIVIDUAL PROVIDES TO THE ORGANIZATION AND THE TENURE OF THE OFFICER ARE ALSO FACTORS CONSIDERED IN SALARY DETERMINATIONS. ONCE THE EXECUTIVE COMMITTEE GIVES ITS APPROVAL, ITS DECISIONS ARE NOTED AT THE BOARD LEVEL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND AT NO COST. FORM 990, PART IX THE VILLAGE AT ORCHARD RIDGE, INC. DID NOT HAVE ANY FUNDRAISING EXPENSES AT THE COMMUNITY LEVEL, RATHER THESE EXPENSES ARE REMITTED FROM INVESTMENT ASSETS HELD BY THE PARENT ORGANIZATION, NATIONAL LUTHERAN, INC. NATIONAL LUTHERAN HOME FOR THE AGED INC 5275 WESTVIEW DRIVE SUITE 110 FREDERICK MD 21703 262222476 SUPPORTING ORGANIZATION MD 501(C)(3) LINE 12A, I NATIONAL LUTHERAN INC 0 THE VILLAGE AT ROCKVILLE INC 9701 VEIRS DRIVE ROCKVILLE MD 20850 520196624 CONTINUING CARE RETIREMENT COMMUNITY MD 501(C)(3) LINE 10 NATIONAL LUTHERAN INC 0 THE VILLAGE AT PROVIDENCE POINT INC 5275 WESTVIEW DRIVE SUITE 110 FREDERICK MD 21703 454024593 CONTINUING CARE RETIREMENT COMMUNITY MD 501(C)(3) LINE 10 NATIONAL LUTHERAN INC 0 THE LEGACY AT NORTH AUGUSTA INC 1410 A NORTH AUGUSTA STREET STAUNTON VA 24401 452857307 RESIDENTAL CARE AND ASSISTED LIVING FACILITY VA 501(C)(3) LINE 10 NATIONAL LUTHERAN INC 0 NATIONAL LUTHERAN INC 5275 WESTVIEW DRIVE SUITE 110 FREDERICK MD 21703 472584315 CORPORATE OVERSIGHT MD 501(C)(3) LINE 10 N/A 0 AUGSBURG LUTHERAN HOME OF MD INC 6811 CAMPFIELD ROAD BALTIMORE MD 21207 520696196 CONTINUING CARE RETIREMENT COMMUNITY MD 501(C)(3) LINE 7 NATIONAL LUTHERAN INC 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 1 1 1 1 1