2023-05-12T13:49:41-05:00 2022-12-31 390859910 BAKER TILLY US LLP 20 STANWIX STREET PITTSBURGH PA 15222 990 2022-01-01 262222476 NATIONAL LUTHERAN HOME FOR THE AGED INC NATI 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 1581598 0 X WWW.NATIONALLUTHERAN.ORG X 2008 MD TO SERVE AS A SUPPORTING ORGANIZATION TO NATIONAL LUTHERAN COMMUNITIES & SERVICES. 12 11 0 11 0 0 0 0 0 0 1994503 1581598 0 0 1994503 1581598 0 0 0 0 0 0 0 0 0 273200 210151 273200 210151 1721303 1371447 91975330 94131432 7239363 10518269 84735967 83613163 X TO FULFILL ITS CHRISTIAN MINISTRY, NATIONAL LUTHERAN HOME FOR THE AGED IS ORGANIZED FOR THE PURPOSE OF SUPPORTING THE OBJECTIVES OF ITS PARENT ORGANIZATION, NATIONAL LUTHERAN, INC. AND RELATED ORGANIZATIONS THAT PROVIDE FOR THE HEALTHCARE, HOUSING, GENERAL CARE AND WELL-BEING OF AGED PERSONS. 0 0 THE ORGANIZATION SERVES AS A SUPPORTING ORGANIZATION TO ITS AFFILIATES PROVIDING FINANCIAL SUPPORT TO ITS THREE CONTINUING CARE RETIREMENT COMMUNITIES AND ONE DUAL-CERTIFIED RESIDENTIAL CARE/ASSISTED LIVING FACILITY. THE FACILITIES PROVIDE SENIORS WITH HOUSING, MEDICAL ATTENTION, AND ANY SERVICES THAT PROMOTE GOOD EMOTIONAL AND PHYSICAL HEALTH IN A CHRISTIAN ENVIRONMENT. CURRENTLY THE ORGANIZATION IS OVERSEEING THE FUTURE DEVELOPMENT OF A CCRC TO BE LOCATED IN ANNAPOLIS, MD. 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 X 12 11 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MD X X DONNA CASNER 3013542710 5275 WESTVIEW DRIVE FREDERICK MD 21703 REV JOHN WERTZ JR CHAIR 1.00 X X 0 0 0 PASTOR LISA LEBER VICE CHAIR 1.00 X X 0 0 0 CORNELL P ABOD TREASURER/SECRETARY 1.00 X X 0 0 0 REV ANNE DWIGGINS BOARD MEMBER 1.00 X 0 0 0 SUSAN DAILEY BOARD MEMBER 1.00 X 0 0 0 TOM WHITEFORD BOARD MEMBER 1.00 X 0 0 0 DR TOMMIE L ROBINSON JR BOARD MEMBER 1.00 X 0 0 0 MICHAEL HELLER BOARD MEMBER 1.00 X 0 0 0 JOHN E HANDLEY BOARD MEMBER 1.00 X 0 0 0 CYNTHIA WALTERS PRESIDENT/CEO 10.00 30.00 X X 0 455855 33942 DR RACHEL CARLSON BOARD MEMBER 1.00 X 0 0 0 REV SCOTT MAXWELL BOARD MEMBER 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 0 1017832 98767 0 0 1 0 0 699974 699974 881624 0 881624 881624 881624 1581598 0 0 1581598 210151 210151 210151 0 210151 0 23289059 13827558 1858181 1908070 66828090 78395804 91975330 94131432 45000 39001 7194363 10479268 7239363 10518269 X 84735967 83613163 84735967 83613163 91975330 94131432 1371447 -2494251 0 X 0 1 X 1 0 X X 6 THE VILLAGE AT ORCHARD RIDGE INC 263445374 10 0 0 0 THE VILLAGE AT ROCKVILLE 530196624 10 0 0 0 THE LEGACY AT NORTH AUGUSTA 452857307 10 0 0 0 THE VILLAGE AT PROVIDENCE POINT INC 454024593 10 0 0 0 NATIONAL LUTHERAN INC 472584315 10 1 0 0 AUGSBURG LUTHERAN HOME OF MD INC 520696196 7 0 0 0 6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART IV, SECTION A, LINE 1: THE BYLAWS FOR NATIONAL LUTHERAN HOME FOR THE AGED, INC. (NLHA) ONLY MENTION ITS PARENT, NATIONAL LUTHERAN, INC. THE BYLAWS DO NOT MENTION NLHA'S AFFILIATES BY NAME; HOWEVER, EACH AFFILIATE MENTIONS NATIONAL LUTHERAN, INC. AS THE SOLE MEMBER OF ITS ORGANIZATION. THE DAY-TO-DAY OPERATIONS OF THE GROUP, ALL MANAGED BY THE SAME EXECUTIVE TEAM, CLEARLY INDICATE THAT NLHA IS THE SUPPORTING ORGANIZATION FOR THE ENTITIES LISTED ON PART I, LINE 11G (I). NLHA'S AMENDED BYLAWS INDICATE THAT NATIONAL LUTHERAN, INC. HAS THE POWER TO ELECT NLHA'S BOARD OF TRUSTEES. 0 DUE FROM AFFILIATES 78395804 78395804 -1122804 -2494251 -2494251 1371447 210151 210151 1581598 0 0 0 210151 210151 210151 PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 210,151. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 210,151. 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 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 NURSING/HEALTH CARE SURVEY AND HOW EACH SENIOR LEADER DOES IN OBTAINING HIS OR HER GOALS FOR THE YEAR. 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 NATIONAL LUTHERAN HOME FOR THE AGED, 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 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 EACH 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. THE DOCUMENTS WILL ALSO BE MADE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE. FORM 990, PART IX NATIONAL LUTHERAN HOME FOR THE AGED, 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. THE VILLAGE AT ORCHARD RIDGE INC 400 CLOCKTOWER RIDGE DRIVE WINCHESTER VA 22603 263445374 CONTINUING CARE RETIREMENT COMMUNITY VA 501(C)(3) LINE 10 NATIONAL LUTHERAN INC 0 THE VILLAGE AT ROCKVILLE INC 9701 VEIRS DRIVE ROCKVILLE MD 20850 530196624 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 THE VILLAGE AT PROVIDENCE POINT INC 5275 WESTVIEW DRIVE SUITE 110 FREDERICK MD 21703 454024593 CONTINUING CARE RETIREMENT COMMUNITY IN DEVELOPMENT STAGES MD 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 1 0 0 0 0 0 0 0 1 1 0 1 1 1 0 0