2025-08-05T14:47:16-05:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 20 STANWIX STREET PITTSBURGH PA 15222 990 2024-01-01 263445374 THE VILLAGE AT ORCHARD RIDGE INC VILL 3013542710 5275 WESTVIEW DRIVE 110 FREDERICK MD 21703 CYNTHIA WALTERS PRESIDENT AND CEO 3013542710 2025-08-04 1 1 KELLY A BROCIOUS CPA P01254262 4126976400 2025-08-04 2024 2025-03-06 01:10:19Z CYNTHIA WALTERS 5275 WESTVIEW DRIVE 110 FREDERICK MD 21703 31955833 0 X WWW.THEVILLAGEATORCHARDRIDGE.ORG X 2008 VA PROVIDES INDEPENDENT AND ASSISTED LIVING, SKILLED AND MEMORY CARE, AND REHAB TO OLDER ADULTS. 5 4 268 120 0 0 141143 536913 24136956 27188103 829876 1213178 175666 2984490 25283641 31922684 0 0 0 0 7747141 9341863 0 0 0 23162396 22081008 30909537 31422871 -5625896 499813 143729030 145718254 163920472 165001272 -20191442 -19283018 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 18848608 18561549 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. 3769869 3918458 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. THE VILLAGE AT ORCHARD RIDGE ALSO OFFERS TRADITIONAL ASSISTED LIVING SERVICES IN 17 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. 4265274 4604166 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. 191111 103930 OTHER RESIDENT SERVICES 191111 103930 27074862 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 0 268 1 0 0 0 0 0 0 0 0 0 0 X 5 4 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 CATHERINE R PHILIPS CHAIRPERSON 1.00 X X 0 0 0 JOSEPH DUDA CHAIRPERSON 1.00 X X 0 0 0 LISA BEHR VICE CHAIR 1.00 X X 0 0 0 GAIL MAZZOCCO SECRETARY/TREASURER 1.00 X X 0 0 0 CYNTHIA WALTERS PRESIDENT/CEO 10.00 30.00 X X 0 466897 31093 DONNA CASNER VICE PRESIDENT FINANCE 10.00 30.00 X 0 221190 18427 STEVEN NASTASI EXECUTIVE DIRECTOR 40.00 X 205197 0 11262 MARY PALOMO TALENT & CULTURE DIRECTOR 40.00 X 131930 0 18356 ELIZABETH LUDWIG RN 40.00 X 119454 0 518 ANGELA JENKINS SALES COUNSELOR 40.00 X 112652 0 13866 GREGORY SMYTHE SALES COUNSELOR 40.00 X 131275 0 9278 700508 688087 102800 10 0 1 0 0 27000 509913 536913 INDEPENDENT LIVING 623000 18561549 18561549 SKILLED NURSING REVENUE 623000 4604166 4604166 PERSONAL CARE 623000 3918458 3918458 DINING 623000 103930 103930 27188103 812290 812290 14033 12021 2012 2012 2012 422016 0 21128 422016 -21128 400888 400888 INSURANCE PROCEEDS 623000 2830275 2830275 HAIR CARE REVENUE 623000 76301 76301 MEDICAL SUPPLIES REVENUE 623000 38279 38279 37623 37623 2982478 31922684 27188103 0 4197668 7860012 6516017 1343995 72430 47145 25285 801641 703448 98193 607780 521156 86624 1919817 1919817 15679 15679 40840 40840 114972 114972 1116027 1026939 89088 171381 500 170881 761093 732572 28521 239587 239587 2421466 2420798 668 85932 77055 8877 11916 10391 1525 5015419 5015419 6475044 6475044 355063 355063 FOOD SERVICES 1147844 1130359 17485 REPAIRS & MAINTENANCE 673198 629307 43891 MEDICAL CARE FEES 514538 514538 MEDICAL SUPPLIES 356815 356815 644377 302709 341668 31422871 27074862 4348009 0 120 425 16000 73724 559429 436132 82495 87528 189406956 68284343 125915702 121122613 17155284 23982154 0 15678 143729030 145718254 5697994 3673164 30521921 34628696 75600674 74389380 244374 406704 51855509 51903328 163920472 165001272 X -22216943 -21484901 2025501 2201883 -20191442 -19283018 143729030 145718254 X 499813 428291 -19680 X 0 1 X 1 0 X 1583886 302316 422431 141143 536913 2986689 22344755 21333510 23690106 24136956 27188103 118693430 57587 34013 50021 67280 76301 285202 23986228 21669839 24162558 24345379 27801317 121965321 0 0 0 121965321 836285 451146 473183 730855 826323 3317792 836285 451146 473183 730855 826323 3317792 485706 126449 73596 106777 2906177 3698705 25308219 22247434 24709337 25183011 31533817 128981818 0.94560 0.96430 0.02570 0.02790 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISC REVENUE - 2020 AMOUNT: $ 19,956. 2021 AMOUNT: $ 11,886. 2023 AMOUNT: $ 20,438. 2024 AMOUNT: $ 9,841. MEDICAL SUPPLIES REVENUE - 2020 AMOUNT: $ 32,708. 2021 AMOUNT: $ 27,459. 2022 AMOUNT: $ 36,273. 2023 AMOUNT: $ 31,152. 2024 AMOUNT: $ 38,279. OTHER ANCILLARY REVENUE - 2020 AMOUNT: $ 38,016. 2021 AMOUNT: $ 40,571. 2022 AMOUNT: $ 5,816. 2023 AMOUNT: $ 28,247. CATERING - 2020 AMOUNT: $ 9,923. 2021 AMOUNT: $ 1,139. 2022 AMOUNT: $ 2,881. 2023 AMOUNT: $ 3,093. 2024 AMOUNT: $ 6,495. GIFT SHOP REVENUE - 2020 AMOUNT: $ 20,841. 2021 AMOUNT: $ 45,394. 2022 AMOUNT: $ 28,626. 2023 AMOUNT: $ 23,847. 2024 AMOUNT: $ 21,287. COVID RELIEF FUNDS - 2020 AMOUNT: $ 364,262. INSURANCE PROCEEDS - 2024 AMOUNT: $ 2,830,275. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 2625 2625 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 159096142 58019363 101076779 15439989 10264980 5175009 121122613 REFUNDABLE ENTRANCE FEES 51887650 FINANCING LEASE LIABILITY 15678 51903328 X 32040921 428291 268225 696516 31344405 578279 578279 31922684 31319920 12021 12021 31307899 114972 114972 31422871 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, 2024 AND 2023, 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, 2022, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET ASSETS RELEASED FROM RESTRICTION 256,204. RENTAL EXPENSES 12,021. PART XI, LINE 4B - OTHER ADJUSTMENTS: DONOR RESTRICTED CONTRIBUTIONS 463,307. INVESTMENT FEES 114,972. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 12,021. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 114,972. 0 0 0 0 0 0 0 1 0 CYNTHIA WALTERS PRESIDENT/CEO 0 440313 0 25000 0 1584 0 13339 0 17754 0 497990 0 0 DONNA CASNER VICE PRESIDENT FINANCE 0 209997 0 10641 0 552 0 8169 0 10258 0 239617 0 0 STEVEN NASTASI EXECUTIVE DIRECTOR 197466 0 7500 0 231 0 815 0 10447 0 216459 0 0 0 MARY PALOMO TALENT & CULTURE DIRECTOR 128980 0 2679 0 271 0 5443 0 12913 0 150286 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 BONUS COMPENSATION IS PAID IN ACCORDANCE WITH THE ORGANIZATION'S COMPENSATION PHILOSOPHY POLICY, WHICH INCLUDES OPTIONS SUCH AS DISCRETIONARY AND SPOT BONUSES BASED ON INDIVIDUAL OR COMPANY PERFORMANCE. 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 46030000 82000612 1650000 1502379 2529421 65887064 10431748 2012 0 0 1 1 B 25960000 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: 11/22/2022 ISSUER NAME: ECONOMIC DEVELOPMENT AUTHORITY OF THE COUNTY OF FREDERICK VIRG DATE THE REBATE COMPUTATION WAS PERFORMED: 06/30/2024 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. THE CEO, EXECUTIVE DIRECTOR, AND VICE PRESIDENT OF TALENT & CULTURE 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 XI, LINE 9: CHANGE IN FUNDS HELD IN TRUST -19,680. 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 530196624 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 MARYLAND INC 5275 WESTVIEW DRIVE SUITE 110 FREDERICK MD 21703 520696196 CHARITABLE SUPPORT TO PERSONS RESIDING IN THE GREATER BALTIMORE AREA 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