Civic Intelligence

Somerset Lutheran Housing Community Inc

EIN 26-1485070 • 501(c)3 • Somerset, PA

Profile

To operate a 32-unit apartment complex located in somerset county, pennsylvania, under section 202 of the national housing act, which provides housing for low income elderly or handicapped families.

440 Berlin Plank RoadSomerset, PA 15501

www.alsm.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.25x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

2.94x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

3rd percentile

-124%

Higher net margin than 3% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

96th percentile

$343,589

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 232.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

18th percentile

-8.9%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

9.2%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,771,874

Down $173,437 (-8.9%) from 2023

Liabilities

Up

$435,334

Up $9,725 (+2.3%) from 2023

Net Assets

Down

$1,336,540

Down $183,162 (-12%) from 2023

Revenue

Up

$148,126

Up $12,500 (+9.2%) from 2023

Expenses

Up

$331,288

Up $22,500 (+7.3%) from 2023

Net Income

Down

-$183,162

Down $10,000 (-5.8%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2013: $3,200,762Liabilities 2013: $72,065Net Assets 2013: $3,128,6972013Assets 2014: $3,151,974Liabilities 2014: $207,454Net Assets 2014: $2,944,5202014Assets 2015: $2,913,792Liabilities 2015: $165,632Net Assets 2015: $2,748,1602015Assets 2016: $2,712,986Liabilities 2016: $126,129Net Assets 2016: $2,586,8572016Assets 2017: $2,561,080Liabilities 2017: $143,735Net Assets 2017: $2,417,3452017Assets 2018: $2,455,412Liabilities 2018: $191,890Net Assets 2018: $2,263,5222018Assets 2019: $2,294,946Liabilities 2019: $188,887Net Assets 2019: $2,106,0592019Assets 2020: $2,315,854Liabilities 2020: $341,397Net Assets 2020: $1,974,4572020Assets 2021: $2,144,532Liabilities 2021: $306,181Net Assets 2021: $1,838,3512021Assets 2022: $2,019,076Liabilities 2022: $326,212Net Assets 2022: $1,692,8642022Assets 2023: $1,945,311Liabilities 2023: $425,609Net Assets 2023: $1,519,7022023Assets 2024: $1,771,874Liabilities 2024: $435,334Net Assets 2024: $1,336,5402024

Highlighted filing

2024

Assets$1,771,874
Liabilities$435,334
Net Assets$1,336,540

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2013: $147,680Expenses 2013: $320,481Net Income 2013: -$172,8012013Revenue 2014: $151,587Expenses 2014: $335,764Net Income 2014: -$184,1772014Revenue 2015: $146,320Expenses 2015: $342,680Net Income 2015: -$196,3602015Revenue 2016: $156,026Expenses 2016: $317,329Net Income 2016: -$161,3032016Revenue 2017: $155,516Expenses 2017: $325,028Net Income 2017: -$169,5122017Revenue 2018: $155,672Expenses 2018: $309,495Net Income 2018: -$153,8232018Revenue 2019: $154,214Expenses 2019: $311,677Net Income 2019: -$157,4632019Revenue 2020: $148,747Expenses 2020: $280,349Net Income 2020: -$131,6022020Revenue 2021: $134,952Expenses 2021: $271,058Net Income 2021: -$136,1062021Revenue 2022: $144,667Expenses 2022: $290,154Net Income 2022: -$145,4872022Revenue 2023: $135,626Expenses 2023: $308,788Net Income 2023: -$173,1622023Revenue 2024: $148,126Expenses 2024: $331,288Net Income 2024: -$183,1622024

Highlighted filing

2024

Revenue$148,126
Expenses$331,288
Net Income-$183,162

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 18, 2025
Return Version
2024v5.2
Gross Receipts
$148,126
Mission and Program Overview

Mission

To operate a 32-unit apartment complex located in somerset county, pennsylvania, under section 202 of the national housing act, which provides housing for low income elderly or handicapped families.

To provide housing for low income elderly or handicapped families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,530,397$1,402,741▼ $127,656
Savings and Temporary Cash Investments$381,949$350,041▼ $31,908
Inventories for Sale or Use$8,772$5,328▼ $3,444
Accounts Receivable$13,002$234▼ $12,768
Total Assets$1,945,311$1,771,874▼ $173,437
Other Assets Total$11,191$13,530▲ $2,339
Liabilities
Accounts Payable and Accrued Expenses$414,418$293,923▼ $120,495
Other Liabilities$11,191$141,411▲ $130,220
Total Liabilities$425,609$435,334▲ $9,725
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,519,702$1,336,540▼ $183,162
Total Net Assets Fund Balance$1,519,702$1,336,540▼ $183,162
Total Liabilities and Net Assets / Fund Balance$1,945,311$1,771,874▼ $173,437

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,205,889$2,327,753$3,533,642
Land$195,000-$195,000
Equipment$1,852$103,926$105,778
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Christopher J ReighardCEO$296,589$47,000$343,589

Board Members and Trustees

NameTitle
Bishop Gregory R PilePresident
Thomas BradleyVice President
Helen BrennemanTrustee
Rev Larry HooverTrustee
William LloydTrustee
Patricia SavageFormer CEO
William D Thompson IiiSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$140,270
Investment Income
$172
Other Revenue
$7,684
Change in Net Assets
$-183,162

Audited Revenue Reconciliation

Revenue per Audited Statements
$148,126
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$148,126
Total Revenue per Form 990
$148,126
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$313,358
Salaries, Compensation, and Employee Benefits$17,930
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$127,656--$127,656
Occupancy$47,521--$47,521
Fees for Services Accounting-$23,957-$23,957
Other Salaries and Wages$17,930--$17,930
Fees for Services Management-$16,368-$16,368
Insurance$15,121--$15,121
Office Expenses$6,508--$6,508
Fees for Services Other$650--$650
Other Expenses$28--$28
Total Functional Expenses$290,963$40,325$0$331,288

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$331,288
Total Expenses per Audited Statements$331,288
Total Expenses per Form 990$331,288
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Intercompany$127,878
Resident Security Deposits$13,533
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 was reviewed by the ceo and presented to the board members before submission to the irs. A copy was provided to board members.

Form 990, Part VI, Section B, Line 12C

All board members and members of management are required to complete a conflict of interest statement annually. The ceo reviews and maintains the completed statements. Any potential conflicts are reported to the board of trustees prior to entering into any transactions. The interested person must abstain from voting on any issues related to such conflicts. If the board of trustees has determined that an interested person failed to disclose an actual or potential conflict of interest, it shall take appropriate disciplinary and corrective action.

Form 990, Part VI, Section B, Line 15

The ceo's salary is reviewed and approved by the executive committee of allegheny lutheran social ministries (parent organization). Salaries of other employees are reviewed and approved by the ceo. All wage scales, including the ceo, are established by an independent consultant based upon compensation comparisons to ensure compensation does not exceed fair market value. Wage scale recommendations are then used by the ceo and executive committee to determine and approve salaries. Review and approval of all compensation is documented.

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.

Filing and Contact Details

Filer

Filer Name
Somerset Lutheran Housing Community Inc
EIN
26-1485070
Phone
8146964500
Address
440 BERLIN PLANK ROAD, SOMERSET, PA 15501
Doing Business As
Lutheran Commons at Berlin Pike

Signing Officer

Name
Christopher J Reighard
Title
CEO
Phone
8146964500
Signed
2025-10-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Reighard
Formed
2008
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
5
Employees
1
Volunteers
5

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
1570 FRUITVILLE PIKE SUITE 400, LANCASTER, PA 17601
Preparer
Kerri N Bogda
Phone
7177404863
Supplemental Narrative

Additional Explanations

FORM 990, PART V, LINE 2:

The filing entity is an affiliate of allegheny lutheran social ministries ("alsm", ein: 23-1405633) which is considered a common pay agent for w-2 reporting. Alsm reports all employees on its form w-3. Per irs instructions, employees listed on part v, line 2 are those who have been deemed to be employees of this organization. Somerset does not report these employees on a separate w-3 under its own ein.

Raw XML AppendixShowing 400 of 509 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0SOMERSET LUTHERAN HOUSING COMMUNITY, INC. WAS ESTABLISHED TO OPERATE A 32-UNIT APARTMENT COMPLEX LOCATED IN SOMERSET COUNTY, PENNSYLVANIA, UNDER SECTION 202 OF THE NATIONAL HOUSING ACT, WHICH PROVIDES HOUSING FOR LOW INCOME ELDERLY OR HANDICAPPED FAMILIES. CONSTRUCTION OF THE APARTMENT BUILDING WAS COMPLETED IN JANUARY 2010. THE PROJECT STARTED THE YEAR WITH ALL 32 UNITS OCCUPIED BUT LOST A FEW TO MOVE OUTS OR DEATHS DURING THE YEAR. OVERALL OCCUPANCY RATE FOR THE YEAR WAS APPROXIMATELY 94%.
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IRS990/PYRevenuesLessExpensesAmt0-173162
IRS990/PYSalariesCompEmpBnftPaidAmt06944
IRS990/PYTotalExpensesAmt0308788
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0135626
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-183162
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0140270
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0381949
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0350041
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0LAUNDRY VENDING INCOME - 2020 AMOUNT: $ 5,206. 2021 AMOUNT: $ 4,293. 2022 AMOUNT: $ 3,298. 2023 AMOUNT: $ 4,454. 2024 AMOUNT: $ 7,684.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0172
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0153
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0147
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0142
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0278
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0892
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0140270
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0131019
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0141222
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0130517
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0143263
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0686291
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0172
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0153
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0147
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0142
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0278
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0892
IRS990ScheduleA/InvestmentIncomeCYPct00.00130
IRS990ScheduleA/InvestmentIncomePYPct00.00140
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt07684
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt04454
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt03298
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt04293
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt05206
IRS990ScheduleA/OtherIncome509Grp/TotalAmt024935
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96370
IRS990ScheduleA/PublicSupportPY509Pct00.96810
IRS990ScheduleA/PublicSupportTotal509Amt0686291
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0140270
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0131019
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0141222
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0130517
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0143263
IRS990ScheduleA/Total509Grp/TotalAmt0686291
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0148126
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0135626
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0144667
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0134952
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0148747
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0712118
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01205889
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02327753
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03533642
IRS990ScheduleD/EquipmentGrp/BookValueAmt01852
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0103926
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0105778
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0331288
IRS990ScheduleD/LandGrp/BookValueAmt0195000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0195000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013533
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1127878
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RESIDENT SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1INTERCOMPANY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0148126
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01402741
IRS990ScheduleD/TotalExpensesPerForm990Amt0331288
IRS990ScheduleD/TotalLiabilityAmt0141411
IRS990ScheduleD/TotalRevenuePerForm990Amt0148126
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0148126
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0331288
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0296589
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt047000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt1241503
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHRISTOPHER J REIGHARD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1PATRICIA SAVAGE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1FORMER CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0343589
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1241503
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0COMPENSATION FOR THE CEO IS DETERMINED BY ALLEGHENY LUTHERAN SOCIAL MINISTRIES (PARENT ORGANIZATION) USING THE FOLLOWING METHODS: COMPENSATION COMMITTEE; INDEPENDENT COMPENSATION CONSULTANT; FORM 990 OF OTHER ORGANIZATIONS; COMPENSATION SURVEY/STUDY AND APPROVAL BY BOARD/COMPENSATION COMMITTEE.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1PATRICIA SAVAGE (FORMER CHIEF EXECUTIVE OFFICER) RECEIVED A DISTRIBUTION FROM THE NONQUALIFIED RETIREMENT PLAN OF $241,503 IN 2024.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 4B
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FILING ENTITY IS AN AFFILIATE OF ALLEGHENY LUTHERAN SOCIAL MINISTRIES ("ALSM", EIN: 23-1405633) WHICH IS CONSIDERED A COMMON PAY AGENT FOR W-2 REPORTING. ALSM REPORTS ALL EMPLOYEES ON ITS FORM W-3. PER IRS INSTRUCTIONS, EMPLOYEES LISTED ON PART V, LINE 2 ARE THOSE WHO HAVE BEEN DEEMED TO BE EMPLOYEES OF THIS ORGANIZATION. SOMERSET DOES NOT REPORT THESE EMPLOYEES ON A SEPARATE W-3 UNDER ITS OWN EIN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WAS REVIEWED BY THE CEO AND PRESENTED TO THE BOARD MEMBERS BEFORE SUBMISSION TO THE IRS. A COPY WAS PROVIDED TO BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL BOARD MEMBERS AND MEMBERS OF MANAGEMENT ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENT ANNUALLY. THE CEO REVIEWS AND MAINTAINS THE COMPLETED STATEMENTS. ANY POTENTIAL CONFLICTS ARE REPORTED TO THE BOARD OF TRUSTEES PRIOR TO ENTERING INTO ANY TRANSACTIONS. THE INTERESTED PERSON MUST ABSTAIN FROM VOTING ON ANY ISSUES RELATED TO SUCH CONFLICTS. IF THE BOARD OF TRUSTEES HAS DETERMINED THAT AN INTERESTED PERSON FAILED TO DISCLOSE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CEO'S SALARY IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF ALLEGHENY LUTHERAN SOCIAL MINISTRIES (PARENT ORGANIZATION). SALARIES OF OTHER EMPLOYEES ARE REVIEWED AND APPROVED BY THE CEO. ALL WAGE SCALES, INCLUDING THE CEO, ARE ESTABLISHED BY AN INDEPENDENT CONSULTANT BASED UPON COMPENSATION COMPARISONS TO ENSURE COMPENSATION DOES NOT EXCEED FAIR MARKET VALUE. WAGE SCALE RECOMMENDATIONS ARE THEN USED BY THE CEO AND EXECUTIVE COMMITTEE TO DETERMINE AND APPROVE SALARIES. REVIEW AND APPROVAL OF ALL COMPENSATION IS DOCUMENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V, LINE 2:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0ALLEGHENY LUTHERAN SOCIAL MINISTRIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ALLEGHENY LUTHERAN SOCIAL MINISTRIES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PLEASANT GAP LUTHERAN HOUSING COMMUNITY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0231405633
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1270941380

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