Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1e · Government grants (contributions)

  $14,100

• 1f · All other contributions, gifts and grants

  $58,995

• 2a · Program service revenue: MANAGEMENT FEES

  total $6,714,294 · related or exempt $6,714,294

• 2b · Program service revenue: SKILLED NURSING REVENU

  total $1,182,907 · related or exempt $1,182,907

• 3 · Investment income

  total $9,423 · excluded $9,423

• 11a · Other revenue: DEVELOPER FEES

  total $500,000 · excluded $500,000

• 11b · Other revenue: CONSULTING INCOME

  total $76,450 · unrelated business $76,450

• 11c · Other revenue: OTHER INCOME

  total $470 · excluded $470

• 11e · Other revenue, total

  $576,920

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $862,466 · management and general $862,466

• 7 · Other salaries and wages

  total $4,966,188 · program services $3,211,479 · management and general $1,754,709

• 8 · Pension plan contributions

  total $118,101 · program services $31,120 · management and general $86,981

• 9 · Other employee benefits

  total $338,441 · program services $203,789 · management and general $134,652

• 10 · Payroll taxes

  total $628,172 · program services $269,851 · management and general $352,662 · fundraising $5,659

• 11a · Fees: management

  total $151,879 · management and general $151,879

• 11b · Fees: legal

  total $84,943 · management and general $84,943

• 11c · Fees: accounting

  total $17,070 · management and general $17,070

• 11f · Fees: investment management

  total $3,437 · management and general $3,437

• 11g · Fees: other

  total $271,849 · management and general $271,849

• 12 · Advertising and promotion

  total $44,179 · program services $3,499 · management and general $37,332 · fundraising $3,348

• 13 · Office expenses

  total $65,207 · program services $36,354 · management and general $28,853

• 14 · Information technology

  total $1,018,429 · program services $153,194 · management and general $865,235

• 16 · Occupancy

  total $148,681 · program services $14,015 · management and general $134,666

• 17 · Travel

  total $107,858 · program services $34,964 · management and general $72,894

• 19 · Conferences, conventions and meetings

  total $484 · program services $484

• 22 · Depreciation, depletion and amortization

  total $24,661 · program services $1,629 · management and general $23,032

• 23 · Insurance

  total $645,925 · program services $2,284 · management and general $643,641

• 24a · Other expenses: DUES & SUBSCRIPTIONS

  total $438,442 · program services $259,528 · management and general $178,914

• 24b · Other expenses: REPAIRS & MAINTENANCE

  total $17,476 · program services $1,755 · management and general $15,721

• 24c · Other expenses: FOOD

  total $14,955 · program services $6,106 · management and general $8,849

• 24d · Other expenses: RECRUITMENT

  total $11,064 · program services $7,341 · management and general $3,723

• 24e · All other expenses

  total $58,802 · program services $23,511 · management and general $35,146 · fundraising $145

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $500

• 2 · Savings and temporary cash investments

  beginning of year $713,624 · end of year $9,898,019

• 4 · Accounts receivable

  beginning of year $104,123 · end of year $167,347

• 9 · Prepaid expenses and deferred charges

  beginning of year $960,943 · end of year $956,797

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

  $258,979

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

  $115,015

• 10c · Land, buildings and equipment, net

  beginning of year $69,559 · end of year $143,964

• 12 · Investments: other securities

  beginning of year $899,037 · end of year $194,323

• 15 · Other assets

  beginning of year $894,431 · end of year $926,789

• 17 · Accounts payable and accrued expenses

  beginning of year $3,889,481 · end of year $3,846,504

• 25 · Other liabilities

  beginning of year $7,619,129 · end of year $18,539,635

• 27 · Net assets without donor restrictions

  beginning of year -$8,240,497 · end of year -$10,423,936

• 28 · Net assets with donor restrictions

  beginning of year $374,104 · end of year $325,036

The filer's explanations (Part III)

PART I, LINE 1A

EXECUTIVE APARTMENTS WERE PROVIDED FOR USE BY CYNTHIA WALTERS, CEO & RICHARD MAZZA, CFO. THIS WAS REPORTED AS TAXABLE COMPENSATION ON THEIR FORMS W-2.

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.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• COMMUNITY SERVICES LLC

  PROJECT MANAGEMENT · MD · income $0 · assets $0

  Directly controlled by NATIONAL LUTHERAN INC

• MYPOTENTIAL MD

  HEALTH CLINIC · MD · income $655,519 · assets $57,983

  Directly controlled by COMMUNITY SERVICES LLC

• MYPOTENTIAL VA

  HEALTH CLINIC · VA · income $527,388 · assets $47,231

  Directly controlled by COMMUNITY SERVICES LLC

• TVOR CLINIC LLC

  HEALTH CLINIC · MD · income $0 · assets $0

  Directly controlled by COMMUNITY SERVICES LLC

• IMPACT 1890 LLC

  GRANT PAYMENTS · MD · income $0 · assets $0

  Directly controlled by NATIONAL LUTHERAN INC