2026-05-11T08:42:59-05:00 2025-06-30 231980475 KREISCHER MILLER 100 WITMER ROAD SUITE 350 HORSHAM PA 190442369 990 2024-07-01 223876595 LIBERTY LUTHERAN HOUSING DEVELOPMENT CORPORATION LIBE 8142381949 260 LIONS HILL ROAD STATE COLLEGE PA 16803 GREG BOBKA CFO 8142381949 2026-05-08 1 1 KATIE O GALASKA P01211168 2154414600 2024 2025-03-06 01:10:19Z JOHN BARNUM 260 LIONS HILL ROAD STATE COLLEGE PA 16803 18688665 0 9386 X WWW.VILLAGEATPENNSTATE.ORG X 2002 PA THE VILLAGE AT PENN STATE SUPPORTS A VIBRANT LIFESTYLE AS A PREMIER RETIREMENT COMMUNITY WITH A PENN STATE UNIVERSITY RELATIONSHIP. 11 10 224 38 0 0 5781 15476 17753877 18277278 362888 339812 7353 56099 18129899 18688665 0 0 0 0 7493800 6900594 0 0 75000 10917475 10856704 18411275 17757298 -281376 931367 55102762 57079785 50000062 50988656 5102700 6091129 THE VILLAGE AT PENN STATE SUPPORTS A VIBRANT LIFESTYLE AS A PREMIER RETIREMENT COMMUNITY WITH A PENN STATE UNIVERSITY RELATIONSHIP. 0 0 14821297 18277278 LIBERTY LUTHERAN HOUSING DEVELOPMENT CORPORATION, D/B/A THE VILLAGE AT PENN STATE, IS A NONPROFIT 501(C)(3) SENIOR LIVING COMMUNITY LOCATED IN STATE COLLEGE, PENNSYLVANIA THAT PROVIDES LIVING OPTIONS AND WELLNESS AMENITIES INCLUDING INDEPENDENT LIVING, PERSONAL CARE, SHORT-TERMREHABILITATION, AND LONG-TERM SKILLED NURSING CARE. THE VILLAGE AT PENN STATE'S CONNECTION TO PENNSYLVANIA STATE UNIVERSITY AND ITS PROXIMITY TO CAMPUS FOSTERS A VIBRANT AND ACTIVE LIFESTYLE FOR RESIDENTS. 14821297 1 0 0 0 0 0 0 0 1 0 1 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 31 0 1 224 1 0 0 0 0 0 0 0 0 0 0 X 11 10 0 1 0 0 1 0 1 1 1 0 0 0 1 1 1 1 1 0 0 0 PA X GREG BOBKA CFO 2674647700 7002 BUTLER PIKE AMBLER PA 19002 JOHN M BARNUM CFO/SVP THROUGH 10/25 0.50 37.50 X X 0 394568 40347 SALLY WILLIAMS VICE CHAIR 0.50 X X 0 0 0 EDWARD PRINCE BOARD MEMBER 0.50 X 0 0 0 FRANK DUCATO BOARD MEMBER 0.50 X 0 0 0 NIKKI HILL BOARD MEMBER 0.50 X 0 0 0 NANCY SILVIS BOARD MEMBER 0.50 X 0 0 0 MARTY SLIWINSKI BOARD MEMBER 0.50 X 0 0 0 TAMIA KRAMER BOARD MEMBER 0.50 X 0 0 0 JAYNE GLOCKE BOARD MEMBER 0.50 X 0 0 0 FRANK ROTH BOARD MEMBER 0.50 X 0 0 0 LUANNE FISHER CEO/PRESIDENT UNTIL 11/25 0.50 41.00 X X 0 680277 33119 BEVERLY BORTZ CHAIR 0.50 4.00 X 0 0 0 JOAN MYERS SENIOR VP/COO 0.50 37.50 X 0 351881 20656 ELLEN CORBIN EXECUTIVE DIRECTOR 37.50 X 0 152829 4121 DUANE LEITZELL DIR OF DINING SERVICES-THE VILLAGE AT PENN STATE 37.50 X 116554 0 14673 GARY DOLAN DIRECTOR OF FACILITIES 37.50 X 114545 0 11999 MICHELLE GORIN DIRECTOR OF NURSING-THE VILLAGE AT PENN STATE 37.50 X 110305 0 3075 341404 1579555 127990 3 0 1 0 3 15476 15476 RESIDENTIAL FACILITY SERVICE CHAR 623000 11089481 11089481 AMORTIZATION OF DEFERRED ENTRANCE 623000 3561610 3561610 MEDICAL CARE FACILITY SERVICE 623000 2748784 2748784 PERSONAL CARE FACILITY SERVICE 623000 733532 733532 HOME CARE 623000 143871 143871 18277278 339812 339812 OTHER MISCELLANEOUS REVENUE 900099 56099 56099 56099 18688665 18333377 0 339812 X 5688630 5521393 167237 799986 766267 33719 411978 394614 17364 1103609 1028609 75000 330 330 29457 29457 1832464 579687 1252777 176226 176226 1095210 1095210 2052 2052 1356056 1356056 2618817 2618817 708440 616425 92015 FOOD 915930 915930 THERAPY SERVICES 537721 537721 SUPPLIES 266953 203686 63267 MISCELLANEOUS EXPENSE 213439 213439 17757298 14821297 2861001 75000 5445120 4955391 698662 834611 50077 53082 235087 147228 68483331 26387549 42574426 42095782 6099390 8993691 55102762 57079785 2249937 1916391 18263753 17631840 347000 375100 19900822 20159167 9238550 10906158 50000062 50988656 X 3775645 4707012 1327055 1384117 5102700 6091129 55102762 57079785 X 931367 57062 X X 0 1 X 1 0 X 0 1 X 61083103 23420169 37662934 5063918 2967380 2096538 2336310 2336310 42095782 INTEREST IN NET ASSETS OF FOUNDATION 1488745 DUE FROM AFFILIATES - CASH ADVANCES TO AFFILIATES 5790888 RIGHT OF USE ASSET - OPERATING LEASE 1714058 8993691 REFUNDABLE ENTRANCE FEES 7521443 OPERATING LEASE LIABILITY 1714058 DUE TO AFFILIATES 1670657 10906158 X 18745727 57062 57062 18688665 0 18688665 17757298 0 17757298 0 17757298 PART IV, LINE 2B: DEPOSITS FROM PROSPECTIVE RESIDENTS CONSIST OF ENTRANCE FEE DEPOSITS. ENTRANCE FEE DEPOSITS ARE RECEIVED FROM PROSPECTIVE RESIDENTS WHO INTEND TO MOVE INTO A UNIT. ENTRANCE FEE DEPOSITS GENERALLY REPRESENT 10% OF THE TOTAL ENTRANCE FEE FOR THE UNIT SELECTED. THE DEPOSIT FUNDS ARE APPLIED AGAINST THE TOTAL ENTRANCE FEE UPON OCCUPANCY. PART X, LINE 2: THE VILLAGE 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 VILLAGE IS ALSO EXEMPT FROM STATE INCOME TAX. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 57,062. 0 0 0 0 0 0 0 0 0 LUANNE FISHER CEO/PRESIDENT UNTIL 11/25 0 580277 0 100000 0 0 0 8625 0 24494 0 713396 0 0 JOHN M BARNUM CFO/SVP THROUGH 10/25 0 334568 0 60000 0 0 0 8625 0 31722 0 434915 0 0 JOAN MYERS SENIOR VP/COO 0 321881 0 30000 0 0 0 8625 0 12031 0 372537 0 0 ELLEN CORBIN EXECUTIVE DIRECTOR 0 152829 0 0 0 0 0 3699 0 422 0 156950 0 0 FORM 990, PART VI, SECTION A, LINE 3 LIBERTY LUTHERAN HOUSING DEVELOPMENT DESIGNATES ITS ADMINISTRATIVE/MANAGEMENT FUNCTIONS TO ITS PARENT AND AFFILIATED ORGANIZATION (BOTH NOT-FOR-PROFIT CORPORATIONS) UNDER THE AFFILIATE AGREEMENT DATED MAY 7, 2012. IN ACCORDANCE WITH THE ANNOUNCEMENT 2001-33, THE TOTAL FEES INCURRED FOR THESE SERVICES DURING THE REPORTING YEAR WERE AS FOLLOWS: A) $1,028,609 TO ITS PARENT ORGANIZATION AND REPORTED ON FORM 990, PAGE 10, PART IX, LINE 11A, COLUMN C AND B) $75,000 TO ITS AFFILIATED ORGANIZATION AND REPORTED ON FORM 990, PAGE 10, PART IX, LINE 11A, COLUMN D 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 7B THE APPROVAL OF THE MEMBER SHALL BE REQUIRED FOR ANY OF THE FOLLOWING ACTIONS BY THE CORPORATION: ANY MERGER, DISSOLUTION, 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 TRANSFER OF THE ASSETS OF THE CORPORATION OTHER THAN TRANSACTION 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; AND ANY MATERIAL CHANGE TO THE BUSINESS OR PROGRAMS OF THE CORPORATION. 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 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 CORPORATION 22-3876595 LIBERTY LUTHERAN HOUSING DEVELOPMENT 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 B, LINE 15 THE EXECUTIVE COMMITTEE APPROVES THE ANNUAL REVIEW AND COMPENSATION OF THE CEO. THE CFO, COO EXECUTIVE DIRECTORS, AND OTHER KEY EMPLOYEES ARE REVIEWED ANNUALLY BY THE CEO, WITH COMPARABLE SALARY SURVEYS. 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. FORM 990, PART IX, LINE 11G AFFILIATE FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 913,356. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 913,356. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 579,687. MANAGEMENT AND GENERAL EXPENSES 339,421. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 919,108. FORM 990, PART XI, LINE 9: CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 57,062. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR 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 SERVICE 0 LUTHERAN CHILDREN & FAMILY SERVICES OF EASTERN PENNSYLVANIA 1016 N41ST STREET PHILADELPHIA PA 19104 231696007 TO PROVIDE SERVICES TO SENIORS THROUGH PROGRAMS PA 501(C)(3) LINE 7 LIBERTY LUTHERAN SERVICE 0 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 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 SERVICE 0 ARTMAN LUTHERAN HOME 250 N BETHLEHEM PIKE AMBLER PA 19002 231041548 CCRC, PROVIDING NURSING & OTHER RELATED SERVICES TO SENIORS PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICE 0 LIBERTY VILLAGE 2010 YORK ROAD JAMISON PA 18929 472776767 CCRC, PROVIDING SERVICES TO SENIORS PA 501(C)(3) LINE 1 LIBERTY LUTHERAN SERVICE 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 SERVICE 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 SERVICE 0 LUTHERAN CONGREGATIONAL SERVICES 7002 BUTLER PIKE AMBLER PA 19002 231894019 TO PROVIDE DISASTER RESPONSE AND COMMUNITY OUTREACH PA 501(C)(3) LINE 7 LIBERTY LUTHERAN SERVICE 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1