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Nonprofiteer
← LUTHER COURT INC

Form 990 for tax year 2023

Filed by LUTHER COURT INC.

Totals

Total revenue
$459,517
Total expenses
$427,749
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$459,138
Investment income
$374
Other revenue
$5
Total assets, end of year
$1,256,285
Total liabilities, end of year
$1,474,658
Net assets or fund balances, end of year
-$218,373
Program services expenses (Part IX)
$93,381
Management and general expenses
$334,368
Fundraising expenses
$0
Program service expenses (Part III)
$93,381

Program services were 21.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: PROGRAM SERVICE REVENU

    total $458,617 · related or exempt $458,617

  • 2b · Program service revenue: LAUNDRY REVENUE

    total $521 · related or exempt $521

  • 3 · Investment income

    total $374 · excluded $374

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $5 · related or exempt $5

  • 11e · Other revenue, total

    $5

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $71,473 · program services $24,810 · management and general $46,663

  • 8 · Pension plan contributions

    total $1,044 · management and general $1,044

  • 9 · Other employee benefits

    total $10,527 · program services $420 · management and general $10,107

  • 10 · Payroll taxes

    total $4,881 · program services $1,081 · management and general $3,800

  • 11a · Fees: management

    total $32,340 · management and general $32,340

  • 11c · Fees: accounting

    total $9,859 · management and general $9,859

  • 11g · Fees: other

    total $9,900 · management and general $9,900

  • 13 · Office expenses

    total $6,327 · program services $25 · management and general $6,302

  • 16 · Occupancy

    total $85,823 · program services $41,240 · management and general $44,583

  • 17 · Travel

    total $6,522 · program services $524 · management and general $5,998

  • 19 · Conferences, conventions and meetings

    total $1,835 · management and general $1,835

  • 20 · Interest

    total $54,089 · management and general $54,089

  • 22 · Depreciation, depletion and amortization

    total $73,742 · program services $25,281 · management and general $48,461

  • 23 · Insurance

    total $47,147 · management and general $47,147

  • 24a · Other expenses: AMORTIZATION

    total $9,426 · management and general $9,426

  • 24b · Other expenses: OTHER EXPENSES-MNGMNT-9

    total $1,764 · management and general $1,764

  • 24c · Other expenses: EVENTS & ACTIVITIES

    total $766 · management and general $766

  • 24d · Other expenses: STAFF TRAINING & DEVELO

    total $17 · management and general $17

  • 24e · All other expenses

    total $267 · management and general $267

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $120 · end of year $120

  • 2 · Savings and temporary cash investments

    beginning of year $447,890 · end of year $506,742

  • 4 · Accounts receivable

    beginning of year $1,031 · end of year $1,564

  • 9 · Prepaid expenses and deferred charges

    beginning of year $45,797 · end of year $65,232

  • 10a · Land, buildings and equipment: cost or other basis

    $3,811,314

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,302,111

  • 10c · Land, buildings and equipment, net

    beginning of year $470,233 · end of year $509,203

  • 15 · Other assets

    beginning of year $316,220 · end of year $173,424

  • 17 · Accounts payable and accrued expenses

    beginning of year $32,502 · end of year $25,624

  • 23 · Secured mortgages and notes payable

    beginning of year $1,436,196 · end of year $1,412,366

  • 25 · Other liabilities

    beginning of year $62,734 · end of year $36,668

  • 27 · Net assets without donor restrictions

    beginning of year -$250,141 · end of year -$218,373

Mission and programs · 2023

Mission

LUTHER COURT PROVIDES LOW INCOME HOUSING FOR THE ELDERLY.

Activities or mission (Part I)

TO PROVIDE LOW INCOME HOUSING FOR THE ELDERLY

  • LUTHER COURT OWNS AND OPERATES AN APARTMENT COMPLEX OF 55-UNITS UNDER SECTION 202 OF THE NATIONAL HOUSING ACT, IN CONJUNCTION WITH PASSAVANT RETIREMENT AND HEALTH CENTER. LUTHER COURT IS MANAGED BY PASSAVANT RETIREMENT AND HEALTH CENTER.

    Expenses $93,381 · Revenue $459,143

As filed on the 2023 return.

Listed in Part VII

  • David J Fenoglietto

    CEO AND CHAIR

    Total calculated
    $464,231
    From this org
    $0
    From related orgs
    $406,921
    Other
    $57,310
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $0 + $406,921 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $9,991 related
    Nontaxable benefits
    $0 + $47,319 related
    Filer's total
    $0 + $464,231 related

  • Chris Jordheim

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Rev Angela Smith

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Marily Landis

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • John Miller

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Jeffrey L Carraway

    CFO

    Total calculated
    $267,705
    From this org
    $0
    From related orgs
    $230,416
    Other
    $37,289
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $0 + $230,416 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $6,912 related
    Nontaxable benefits
    $0 + $30,377 related
    Filer's total
    $0 + $267,705 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • LUTHERAN SENIORLIFE

    501(C)(3) · TO PROVIDE SUPPORT AND MANAGEMENT TO EXEMPT AFFILIATES · PA

  • ST JOHN LUTHERAN CARE CENTER

    501(C)(3) · SKILLED NURSING AND PERSONAL CARE FACILITY SERVICING MORE THAN 300 RESIDENTS · PA

    Directly controlled by LUTHERAN SENIORLIFE

  • PASSAVANT RETIREMENT AND HEALTH CENTER

    501(C)(3) · PROVIDER OF RESIDENTIAL, PERSONAL CARE AND SKILLED NURSING CARE TO ELDERS · PA

    Directly controlled by LUTHERAN SENIORLIFE

  • LAS GERIATRIC CARE SERVICES INC

    501(C)(3) · PROVIDER OF MEDICAL GERIATRIC THERAPY SERVICES TO ITS EXEMPT AFFILIATES · PA

    Directly controlled by LUTHERAN SENIORLIFE

  • LUTHERAN SENIORLIFE FOUNDATION

    501(C)(3) · ORGANIZATION THAT PROMOTOES THE CHARITABLE INTERESTS OF ITS EXEMPT AFFILIATE · PA

    Directly controlled by LUTHERAN SENIORLIFE

  • SAMARITAN HEALTHCARE INC

    501(C)(3) · TO PROVIDE HEALTH CARE SERVICES TO THE ELDERLY · PA

    Directly controlled by LUTHERAN SENIORLIFE

  • VIECARE INC

    501(C)(3) · PROVIDER OF HOME AND COMMUNITY BASED HEALTHCARE TO LOW INCOME ELDERLY · PA

    Directly controlled by LUTHERAN SENIORLIFE

  • VIECARE BEAVER LLC

    501(C)(3) · PROVIDER OF HOME AND COMMUNITY BASED HEALTHCARE TO LOW INCOME ELDERLY · PA

    Directly controlled by LUTHERAN SENIORLIFE

  • VIECARE BUTLER LLC

    501(C)(3) · PROVIDER OF HOME AND COMMUNITY BASED HEALTHCARE TO LOW INCOME ELDERLY · PA

    Directly controlled by LUTHERAN SENIORLIFE

  • MARS HOLDING INC

    501(C)(3) · PROVIDER OF DEMENTIA ASSISTED LIVING AND RESIDENTIAL · PA

    Directly controlled by LUTHERAN SENIORLIFE

  • BEHOME PARTNERS

    501(C)(3) · PROVIDER OF HOME HEALTH SERVICES IN SKILLED NURSING, THERAPY & PRIVATE DUTY · PA

    Directly controlled by LUTHERAN SENIORLIFE

  • VISITING NURSES ASSOCIATION OF BUTLER COUNTY INC

    501(C)(3) · TO OPTIMIZE HEALTH AND INDEPENDENCE AND TO KEEP RESIDENTS OF OUR COMMUNITY · PA

    Directly controlled by LUTHERAN SENIORLIFE

  • HOSPICE SERVICES INC

    501(C)(3) · TO PROVIDE COMPASSIONATE, QUALITY CARE FOR PEOPLE WITH LIFE-LIMITING ILLNESS · PA

    Directly controlled by LUTHERAN SENIORLIFE

  • VALLEY CARE ASSOCIATION

    501(C)(3) · TO PROVIDE DAY CARE SERVICES FOR OLDER AULTS TO ENHANCE QUALITY OF LIFE · PA

    Directly controlled by LUTHERAN SENIORLIFE

  • THE LUTHERAN SERVICE SOCIETY OF W PA

    501(C)(3) · PROVIDE PROGRAMS AND SERVICES FOR PEOPLE TO LEAD INDEPENDENT DIGNIFIED LIVES · PA

    Directly controlled by LUTHERAN SENIORLIFE

  • VIECARE ARMSTRONG LLC

    501(C)(3) · PROVIDER OF HOME AND COMMUNITY BASED HEALTHCARE TO LOW INCOME ELDERLY · PA

    Directly controlled by LUTHERAN SENIORLIFE

  • CHIPPEWA LUTHERAN HOUSING CORP

    501(C)(3) · TO PROVIDE LOW INCOME HOUSING FOR THE ELDERLY · PA

    Directly controlled by LUTHERAN SENIORLIFE

  • GIRARD LUTHERAN HOUSING CORPORATION

    501(C)(3) · TO PROVIDE LOW INCOME HOUSING FOR THE ELDERLY · PA

    Directly controlled by LUTHERAN SENIORLIFE

  • JAMESTOWN LUTHERAN HOUSING CORPORATION

    501(C)(3) · TO PROVIDE LOW INCOME HOUSING FOR THE ELDERLY · PA

    Directly controlled by LUTHERAN SENIORLIFE

  • LUTHERAN HOUSING CORP OF OIL CITY

    501(C)(3) · TO PROVIDE LOW INCOME HOUSING FOR THE ELDERLY · PA

    Directly controlled by LUTHERAN SENIORLIFE

  • TITUSVILLE SENIOR HOUSING CORPORATION

    501(C)(3) · TO PROVIDE LOW INCOME HOUSING FOR THE ELDERLY · PA

    Directly controlled by LUTHERAN SENIORLIFE

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • TIMON PROPERTY DEVELOPMENT COMPANY

    C · PROVIDER OF SENIOR HOUSING · PA

Provenance

Return type
form_990
Tax year
2023
Filed
12 April 2025
IRS schema version
2023v6.0
Source object
202521269349303552

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