TY 2014 Form 990 Schedule O

efile Public Visual Render ObjectId: 201543429349300024 - Submission: 2015-12-08 TIN: 25-1815436

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public
Inspection

Name of the organization

LIVING INDEPENDENCE FOR THE ELDERLY

Employer identification number

25-1815436

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION HAS TWO MEMBERS, MERCY LIFE CENTER CORPORATION (MLCC) AND LUTHERAN AFFILIATED SERVICES (LAS), BOTH EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3). EACH MEMBER OF THE CORPORATION IS ENTITLED TO ONE VOTE ON EACH MATTER BEFORE THE MEMBERS. THE CORPORATION IS ORGANIZED ON A NONSTOCK BASIS. MEMBERSHIP IN THE CORPORATION IS NONTRANSFERABLE AND NONASSIGNABLE, EXCEPT TO AN AFFILIATE OF ONE OF THE EXISTING MEMBERS. NO PART OF THE EARNINGS OR ASSETS OF THE CORPORATION SHALL INURE TO THE BENEFIT OF ANY PRIVATE INDIVIDUAL. IN THE EVENT OF DISSOLUTION CORPORATE ASSETS WILL BE DISTRIBUTED EQUALLY TO BOTH MEMBERS PROVIDED THEY ARE STILL EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3).
FORM 990, PART VI, SECTION B, LINE 11	THE DRAFT FORM 990 IS REVIEWED BY THE CEO, SENIOR DIRECTOR OF FINANCE, AND SENIOR DIRECTOR OF OPERATIONS. ONCE REVIEWED BY INTERNAL STAFF, THE FORM 990 IS EMAILED TO EACH BOARD MEMBER FOR REVIEW AND COMMENT PRIOR TO SUBMISSION TO IRS.
FORM 990, PART VI, SECTION B, LINE 12C	ALL BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO SIGN A STATEMENT ANNUALLY, DISCLOSING ANY POTENTIAL CONFLICTS OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15	THE COMPENSATION PROGRAM IS BASED ON MARKET ANALYSIS AND YEARS OF EXPERIENCE MATRIX. ANNUAL PERFORMANCE REVIEWS ARE CONDUCTED, AND MERIT RAISES ARE GIVEN AS DETERMINED BY THE EVALUATION. MARKET REVIEWS OF INDIVIDUAL POSITIONS ARE CONDUCTED AS NEEDED. THE SAME PROCESS IS FOLLOWED FOR ALL STAFF AT THE ORGANIZATION. CEO COMPENSATION REQUIRES BOARD OF DIRECTOR APPROVAL.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC. THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION A, LINE 9:	DAVID FENOGLIETTO 1323 FREEDOM ROAD CRANBERRY TOWNSHIP, PA 16006 SUSAN DIGIROLAMO 1323 FREEDOM ROAD CRANBERRY TOWNSHIP, PA 16006 RAY WOLFE 1200 REEDSDALE STREET PITTSBURGH, PA 15233 ROBERT ADAMSON 1200 REEDSDALE STREET PITTSBURGH, PA 15233
FORM 990, PART IX, LINE 11G	HEALTH PLAN COSTS - $12,232 PROFESSIONAL FEES - $2,179,811 OBSERVATION - $384,352 TRANSPORTATION - $2,457,857 HOUSEKEEPING/ LAUNDRY - $337,291 DELIVERIES - $11,836 OTHER HOME SERVICES - $541,066 CONSULTING - $145,616 TEMPORARY STAFF - $647,945
FORM 990, PART XII, LINE 2C:	THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 6

THE ORGANIZATION HAS TWO MEMBERS, MERCY LIFE CENTER CORPORATION (MLCC) AND LUTHERAN AFFILIATED SERVICES (LAS), BOTH EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3). EACH MEMBER OF THE CORPORATION IS ENTITLED TO ONE VOTE ON EACH MATTER BEFORE THE MEMBERS. THE CORPORATION IS ORGANIZED ON A NONSTOCK BASIS. MEMBERSHIP IN THE CORPORATION IS NONTRANSFERABLE AND NONASSIGNABLE, EXCEPT TO AN AFFILIATE OF ONE OF THE EXISTING MEMBERS. NO PART OF THE EARNINGS OR ASSETS OF THE CORPORATION SHALL INURE TO THE BENEFIT OF ANY PRIVATE INDIVIDUAL. IN THE EVENT OF DISSOLUTION CORPORATE ASSETS WILL BE DISTRIBUTED EQUALLY TO BOTH MEMBERS PROVIDED THEY ARE STILL EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3).

FORM 990, PART VI, SECTION B, LINE 11

THE DRAFT FORM 990 IS REVIEWED BY THE CEO, SENIOR DIRECTOR OF FINANCE, AND SENIOR DIRECTOR OF OPERATIONS. ONCE REVIEWED BY INTERNAL STAFF, THE FORM 990 IS EMAILED TO EACH BOARD MEMBER FOR REVIEW AND COMMENT PRIOR TO SUBMISSION TO IRS.

FORM 990, PART VI, SECTION B, LINE 12C

ALL BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO SIGN A STATEMENT ANNUALLY, DISCLOSING ANY POTENTIAL CONFLICTS OF INTEREST.

FORM 990, PART VI, SECTION B, LINE 15

THE COMPENSATION PROGRAM IS BASED ON MARKET ANALYSIS AND YEARS OF EXPERIENCE MATRIX. ANNUAL PERFORMANCE REVIEWS ARE CONDUCTED, AND MERIT RAISES ARE GIVEN AS DETERMINED BY THE EVALUATION. MARKET REVIEWS OF INDIVIDUAL POSITIONS ARE CONDUCTED AS NEEDED. THE SAME PROCESS IS FOLLOWED FOR ALL STAFF AT THE ORGANIZATION. CEO COMPENSATION REQUIRES BOARD OF DIRECTOR APPROVAL.

FORM 990, PART VI, SECTION C, LINE 19

THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC. THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.

FORM 990, PART VI, SECTION A, LINE 9:

DAVID FENOGLIETTO 1323 FREEDOM ROAD CRANBERRY TOWNSHIP, PA 16006 SUSAN DIGIROLAMO 1323 FREEDOM ROAD CRANBERRY TOWNSHIP, PA 16006 RAY WOLFE 1200 REEDSDALE STREET PITTSBURGH, PA 15233 ROBERT ADAMSON 1200 REEDSDALE STREET PITTSBURGH, PA 15233

FORM 990, PART IX, LINE 11G

HEALTH PLAN COSTS - $12,232 PROFESSIONAL FEES - $2,179,811 OBSERVATION - $384,352 TRANSPORTATION - $2,457,857 HOUSEKEEPING/ LAUNDRY - $337,291 DELIVERIES - $11,836 OTHER HOME SERVICES - $541,066 CONSULTING - $145,616 TEMPORARY STAFF - $647,945

FORM 990, PART XII, LINE 2C:

THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2014

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