2024-08-07T08:37:41-05:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 20 STANWIX STREET PITTSBURGH PA 15222 990 2023-01-01 452857307 THE LEGACY AT NORTH AUGUSTA INC LEGA 3013542710 5275 WESTVIEW DRIVE 110 FREDERICK MD 21703 CYNTHIA WALTERS PRESIDENT AND CEO 3013542710 2024-08-02 1 1 JEFFREY J PETRELL P00138808 4126976400 2024-08-01 2023 2024-08-08 14:25:15Z CYNTHIA WALTERS 5275 WESTVIEW DRIVE 110 FREDERICK MD 21703 6813031 0 X WWW.THELEGACYATNORTHAUGUSTA.ORG X 2011 VA PROVIDES RESIDENTIAL CARE AND ASSISTED LIVING SERVICES TO OLDER ADULTS. 4 3 125 8 0 0 21343 27383 6628359 6303595 453404 448314 29805 33739 7132911 6813031 0 0 0 0 3226370 3148075 0 0 0 6552355 6440635 9778725 9588710 -2645814 -2775679 24686036 24052613 40484098 28935130 -15798062 -4882517 X THE LEGACY AT NORTH AUGUSTA, INC. IN ORDER TO FULFILL ITS CHRISTIAN MINISTRY, IS ORGANIZED FOR THE PURPOSE OF PROVIDING AN ARRAY OF OPTIONS FOR SENIORS, INCLUDING RESIDENTIAL LIVING AND HOME AND HEALTH SERVICES, WHICH ARE DESIGNED TO MEET INDIVIDUAL NEEDS. 0 0 8152732 6303595 RESIDENTIAL CARE AND ASSISTED LIVING:THE LEGACY AT NORTH AUGUSTA, A NATIONAL LUTHERAN COMMUNITY, IS LICENSED BY THE COMMONWEALTH OF VIRGINIA TO PROVIDE RESIDENTIAL CARE AND ASSISTED LIVING SERVICES TO UP TO 135 RESIDENTS. THE LEGACY AT NORTH AUGUSTA PROVIDES SERVICES IN 121 RESIDENCES, INCLUDING 18 DEMENTIA CARE RESIDENCES.THOSE WHO REQUIRE LIVING ASSISTANCE RECEIVE SERVICES IN THE COMFORT AND SECURITY OF THEIR PRIVATE APARTMENTS. THE LEGACY AT NORTH AUGUSTA'S GOAL IS TO OPTIMIZE AND ENRICH THE LIFESTYLE OF THOSE WHO LIVE WITH ASSISTANCE BY ENSURING SUFFICIENT SUPPORT, SECURITY AND SOCIALIZATION. WE OFFER THIS CONVENIENCE BECAUSE IT IS OUR BELIEF THAT BY PRESERVING THE DIGNITY OF THOSE IN OUR CARE, WE CAN BETTER SUPPORT AND ENCOURAGE THEIR VITALITY. IN FACT, WE ARE ONE OF THE ONLY COMMUNITIES IN THE AREA THAT HELPS COUPLES STAY TOGETHER LONGER.OUR GOAL IS TO OPTIMIZE AND ENRICH THE LIFESTYLES OF THOSE WHO LIVE WITH ASSISTANCE; THUS, OUR ASSISTED LIVING AND CONNECTEDLIVING LIFE ENRICHMENT PROGRAMMING ARE TAILORED TO BETTER MEET OUT RESIDENTS' NEEDS AND COINCIDE WITH THEIR PREFERRED SCHEDULES-AN IMPORTANT CONSIDERATION. OUR RESIDENTS ENJOY CHOICES IN RESTAURANT-QUALITY DINING, EDUCATIONAL AND WELLNESS PROGRAMS, RESIDENT-LED EVENTS, AND SOCIAL OCCASIONS.OUR ASSISTED LIVING SERVICES ARE DESIGNED TO PROVIDE SUPPORT, SECURITY AND SOCIALIZATION, AND ARE TAILORED TO INDIVIDUAL NEEDS. WE PROVIDE ASSISTANCE WITH THE ACTIVITIES OF DAILY LIVING (ADLS), WHICH INCLUDE EVERYDAY TASKS SUCH AS EATING, BATHING, GETTING DRESSED, USING THE BATHROOM, SHIFTING POSITIONS OR MOVING FROM ROOM TO ROOM. WE ALSO PROVIDE MEDICATION MANAGEMENT AS WELL AS DEMENTIA PROGRAMMING. DAILY EXPERIENCES ARE TAILORED BASED UPON WHAT IS LEARNED ABOUT RESIDENTS' LIVES - PAST JOBS, HOBBIES AND RELATIONSHIPS - TO PROMOTE POSITIVE EMOTIONS WHILE MINIMIZING STRESS. AT THE LEGACY AT NORTH AUGUSTA, THOSE WHO REQUIRE LIVING ASSISTANCE ENJOY MORE FULFILLING LIFESTYLES - ALL WITH THE FREEDOM OF A MONTHLY RENT. HERE, THERE'S NO LONG-TERM CONTRACT, JUST A LONG-TERM COMMITMENT TO SUPPORT AND ENCOURAGE THEIR VITALITY. BENEVOLENT CARE:THE ORGANIZATION EXTENDS CHARITY CARE AND OTHER SUPPORT TO RESIDENTS WHO MEET CERTAIN CRITERIA UNDER ITS BENEVOLENT CARE POLICY AND ARE UNABLE TO PAY FOR SERVICES, AT ALL LEVELS OF CARE AS NEEDED AND WHEN APPROPRIATE WITHOUT CHARGE OR AT AMOUNTS LESS THAN ITS ESTABLISHED RATES. BECAUSE THE ORGANIZATION DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO BE BENEVOLENT CARE, THESE AMOUNTS ARE NOT REPORTED AS RESIDENT SERVICE REVENUES.THE ORGANIZATION MAINTAINS RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF BENEVOLENT CARE IT PROVIDES. THE ESTIMATED COSTS OF PROVIDING BENEVOLENT CARE IS BASED UPON THE DIRECT AND INDIRECT COSTS IDENTIFIED WITH SPECIFIC BENEVOLENT CARE PROVIDED. THE COST OF BENEVOLENT CARE PROVIDED FOR SENIORS AMOUNTED TO APPROXIMATELY $262,000 AND $208,000 FOR YEARS ENDED DECEMBER 31, 2023 AND 2022. 8152732 1 1 0 0 0 0 0 0 0 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 0 125 1 0 0 0 0 0 0 0 0 0 0 X 4 3 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 VA X X DONNA CASNER 3013542710 5275 WESTVIEW DRIVE SUITE 110 FREDERICK MD 21703 ROD RONNEBERG CHAIR 1.00 X X 0 0 0 LISA SHOAF VICE CHAIR 1.00 X X 0 0 0 CYNTHIA WALTERS PRESIDENT/CEO 7.50 32.50 X X 0 424579 48535 BILL BIGELOW BOARD MEMBER 1.00 X 0 0 0 RICHARD MAZZA CHIEF FINANCIAL OFFICER 7.50 32.50 X 0 156605 17533 DONNA CASNER VICE PRESIDENT FINANCE 7.50 32.50 X 0 196575 18639 CHERIE LYNN POWERS EXECUTIVE DIRECTOR 40.00 X 100656 0 8404 100656 777759 93111 1 0 1 0 0 27383 27383 RES. CARE/ASSISTED LIV 623000 6303595 6303595 6303595 310231 310231 138083 0 138083 138083 138083 OTHER 623000 30616 30616 CAFETERIA INCOME 623000 1551 1551 REFUNDS 623000 1398 1398 174 174 33739 6813031 6303595 0 482053 X 2635547 2213892 421655 23236 13878 9358 271718 229615 42103 217574 184771 32803 661896 661896 223 223 17580 17580 41401 41401 1710309 1702796 7513 82712 82712 104771 94226 10545 97918 97918 214512 212573 1939 15152 12050 3102 1711934 1711934 964656 964656 32583 32583 FOOD 375324 371524 3800 REPAIRS & MAINTENANCE 107699 91682 16017 DUES & SUBSCRIPTIONS 99953 38876 61077 MEDICAL SUPPLIES 54160 54160 147852 125598 22254 9588710 8152732 1435978 0 17400 10000 4797 37826 2765 14474 25902566 9182649 17543360 16719917 7117714 7270396 24686036 24052613 1079071 966707 23508341 23089254 15896686 4879169 40484098 28935130 X -16061378 -5109840 263316 227323 -15798062 -4882517 24686036 24052613 X -2775679 195478 13495746 X 0 1 X 1 0 X 34017 640418 1157652 21343 27383 1880813 5435025 5016124 6214362 6628359 6303595 29597465 11884 11902 18199 26275 32341 100601 5480926 5668444 7390213 6675977 6363319 31578879 0 0 0 31578879 105447 114805 149146 194158 310231 873787 105447 114805 149146 194158 310231 873787 274 159 5155 3530 1398 10516 5586647 5783408 7544514 6873665 6674948 32463182 0.97280 0.97880 0.02690 0.02060 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 274. 2020 AMOUNT: $ 159. 2021 AMOUNT: $ 5,155. 2022 AMOUNT: $ 3,530. 2023 AMOUNT: $ 1,398. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 923248 923248 22354712 7010399 15344313 2624606 2172250 452356 16719917 DUE TO AFFILIATES 4879169 4879169 X 7174101 195478 228222 423700 6750401 62630 62630 6813031 9718309 171000 171000 9547309 41401 41401 9588710 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, 2023 AND 2022, 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, 2021, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET ASSETS RELEASED FROM RESTRICTION 57,222. CHANGE IN ESTIMATED REAL ESTATE TAX ACCRUAL 171,000. PART XI, LINE 4B - OTHER ADJUSTMENTS: DONOR RESTRICTED CONTRIBUTIONS 21,229. INVESTMENT EXPENSES 41,401. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN ESTIMATED REAL ESTATE TAX ACCRUAL 171,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSES 41,401. 0 0 0 0 0 0 0 1 0 CYNTHIA WALTERS PRESIDENT/CEO 0 423547 0 0 0 1032 0 14200 0 34335 0 473114 0 0 DONNA CASNER VICE PRESIDENT FINANCE 0 191023 0 5000 0 552 0 8173 0 10466 0 215214 0 0 RICHARD MAZZA CHIEF FINANCIAL OFFICER 0 156287 0 0 0 318 0 3673 0 13860 0 174138 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 REACHING HIS OR HER GOALS FOR THE YEAR. A INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF FREDERICK VIRGINIA 541251304 355741AD1 2011-08-22 17000000 ACQUISITION OF INDEPENDENT LIVING CAMPUS IN STAUNTON, VA 0 0 0 B ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF STAUNTON VIRGINIA 541270797 857774AA1 2019-03-21 9890000 CAPITAL IMPROVEMENTS & CONSTRUCTION OF ADDITIONAL HOUSING & MEMORY CARE UNIT 0 0 0 A 2150000 17000151 819523 440470 471631 15887143 2011 0 0 1 1 B 1150000 9890000 508463 196316 9185221 2021 0 0 0 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 1 0 0 0 0 1 B 0 1 0 1 0 0 0 0 1 A 1 B 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF STAUNTON, VIRGIN DATE THE REBATE COMPUTATION WAS PERFORMED: 04/29/2024 FORM 990, PART VI, SECTION A, LINE 3 NATIONAL LUTHERAN, INC. (EIN 47-2584315), THE PARENT ENTITY, PROVIDES FINANCIAL AND MANAGEMENT FUNCTIONS SUCH AS HUMAN RESOURCES, INFORMATION TECHNOLOGY AND FINANCE FOR THE LEGACY. 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 LEGACY AT NORTH AUGUSTA, 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 BUDGETS; 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 CONFLICT 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. 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, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 1,702,796. MANAGEMENT AND GENERAL EXPENSES 7,513. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,710,309. FORM 990, PART XI, LINE 9: GAIN ON FORGIVENESS OF DUE TO AFFILIATES 13,495,746. FORM 990, PART IX THE LEGACY AT NORTH AUGUSTA, 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 530196624 CONTINUING CARE RETIREMENT COMMUNITY MD 501(C)(3) LINE 10 NATIONAL LUTHERAN INC 0 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 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 0 1 0 0 0 0 0 0 0 1 0 0 1 0 1 1