Liabilities / Assets
50th percentile
Higher debt load relative to assets than 50% of similar nonprofits.
EIN 20-1569453 • 501(c)3 • Sioux Falls, SD
Profile
The Bethany Lutheran Foundation's primary focus is to raise funds to aid in the continuing operations of Bethany Lutheran Home for the Aged Inc.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
50th percentile
Higher debt load relative to assets than 50% of similar nonprofits.
Liabilities / Revenue
70th percentile
Higher debt load relative to revenue than 70% of similar nonprofits.
Net Margin
4th percentile
Higher net margin than 4% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
32nd percentile
Faster asset growth than 32% of similar nonprofits.
Revenue Growth
37th percentile
Faster revenue growth than 37% of similar nonprofits.
Assets
Down$608,155
Down $76,199 (-11%) from 2024
Liabilities
Up$9,983
Up $1,053 (+12%) from 2024
Net Assets
Down$598,172
Down $77,252 (-11%) from 2024
Revenue
Down$94,762
Down $2,343 (-2.4%) from 2024
Expenses
Up$195,062
Up $126,869 (+186%) from 2024
Net Income
Down-$100,300
Down $129,212 (-447%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
The Bethany Lutheran Foundation's primary focus is to raise funds to aid in the continuing operations of Bethany Lutheran Home and Bethany Meadows.
To raise funds to aid in the continuing operations of Bethany Lutheran Home for the Aged Inc.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $408,507 | $449,452 | ▲ $40,945 |
| Savings and Temporary Cash Investments | $233,038 | $110,887 | ▼ $122,151 |
| Total Assets | $684,354 | $608,155 | ▼ $76,199 |
| Other Assets Total | $42,809 | $47,816 | ▲ $5,007 |
| Liabilities | |||
| Other Liabilities | $8,930 | $9,983 | ▲ $1,053 |
| Total Liabilities | $8,930 | $9,983 | ▲ $1,053 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $517,457 | $547,356 | ▲ $29,899 |
| Net Assets With Donor Restrictions | $157,967 | $50,816 | ▼ $107,151 |
| Total Net Assets Fund Balance | $675,424 | $598,172 | ▼ $77,252 |
| Total Liabilities and Net Assets / Fund Balance | $684,354 | $608,155 | ▼ $76,199 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $47,816 | - | - |
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| James Erickson | Foundation Director | FT | $86,520 | $86,520 |
| Heather Kroger | CFO/blh | - | $75,018 | $75,018 |
| Name | Title |
|---|---|
| Denis Andersen | President |
| Jim Heinitz | Vice President |
| Dr Victoria Walker | Board Member |
| Jeff Gould | Board Member |
| Jim Sanden | Board Member |
| Mike Kaiser | Board Member |
| Sue Martins | Board Member |
| Sarah Schulte | Board Member (until Mar 2025) |
| Deborah Herrboldt | CEO/Administrator |
| Cathy Larson | Secretary |
| David Martin | Treasurer (until Oct 2024) |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $184,716 |
| Other Expenses | $10,346 |
| Total Fundraising Expense | $5,341 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $184,716 | - | - | $184,716 |
| All Other Expenses | - | - | $3,517 | $3,517 |
| Fees for Services Accounting | - | $3,080 | - | $3,080 |
| Fees for Service Investment Mgmnt Fees | - | $1,925 | - | $1,925 |
| Office Expenses | - | - | $1,509 | $1,509 |
| Other Expenses | - | - | $315 | $315 |
| Total Functional Expenses | $184,716 | $5,005 | $5,341 | $195,062 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $201,465 |
| Total Expenses per Form 990 | $195,062 |
| Expenses per Audited Statements | $193,137 |
| Expenses Not Reported on Form 990 | $8,328 |
| Expenses Not Reported on Financial Statements | $1,925 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Bethany Lutheran Home for the Aged Inc | Sioux Falls, SD | 501 (c)(3) | General support of operation of nursing homes | $184,716 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $12,000 |
| Fundraising Direct Expenses | $8,328 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Golf Tournament | $32,101 | $12,000 | - | $12,000 |
| Total Events | $32,101 | $12,000 | $8,328 | $3,672 |
| Liability | Amount |
|---|---|
| Due to/from Bethany Lutheran Home | $9,983 |
“Deborah Herrboldt, Heather Kroger, and James Erickson have a business relationship with each other and with Jim Sanden who is on the board of directors of Bethany Lutheran Home. The board of directors of Bethany Lutheran Home sets the compensation for all staff.”
“The Foundation has one Member, Bethany Lutheran Home for the Aged, Inc., a South Dakota nonprofit corporation.”
“The Member shall appoint the Board of Directors of the Foundation.”
“All rights of the Member of the corporation, whether voting rights or otherwise, shall be exercised, and all actions permitted or required by the Member shall be taken, only upon due authorization thereof by its Board of Directors, and no person, whether a Director, officer or otherwise, may act individually on behalf of the Member unless first authorized to do so by resolution of its Board of Directors.”
“During the current year, there were no separate committees for the Foundation.”
“The Foundation Director along with the CEO and CFO of Bethany Lutheran Home will review the return. After their review, the 990 will be provided to each Board Member.”
“Officers and Directors are required to complete conflict of interest questionnaires which are monitored and tracked. The questionnaires are reviewed by the Board for any possible conflicts with any noted conflicts being brought to management's attention. Conflicts are also reviewed at the Board level. After a conflict is deemed to exist, the individual(s) involved must abstain from the discussion and vote related to the issue.”
“Persons doing work for the Foundation are compensated through Bethany Lutheran Home, and the policies of the Home are used for determining compensation. Bethany Home creates an annual budget that includes salary increases for all staff. This budget is presented to the Board with an explanation of what salary increases were built in to the budget. The Board approves the budget and salary increases for all staff for the next fiscal year. The increase to compensation for all staff must then be at or below the approved increase in the budget. The compensation changes are implemented on the employee's anniversary date after an employee evaluation has been completed and documented.”
“Documents are made available upon request.”
“Change in the value of beneficial interest in community foundation 5,007.”
“The Foundation believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The foundation would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.”
“Fundraising Event Expenses -8,328. Restricted contributions 3,000.”
“Fundraising Event Expenses 8,328. Expense reported on AFS not included on Form 990”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | To raise funds to aid in the continuing operations of Bethany Lutheran Home for the Aged Inc. |
| IRS990/AllOtherContributionsAmt | 0 | 45868 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 3517 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 3517 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Heather Kroger |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6053382351 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1901 S Holly Avenue |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Sioux Falls |
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| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 57105 |
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| IRS990/CreditCounselingInd | 0 | 0 |
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| IRS990/CYOtherExpensesAmt | 0 | 10346 |
| IRS990/CYOtherRevenueAmt | 0 | 3672 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -100300 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 195062 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 5341 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 94762 |
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| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | The Bethany Lutheran Foundation raised funds to aid in the continuing operations of Bethany Lutheran Home for the Aged Inc. One event was held during the year and grants in the amount of $184,716 were provided to Bethany Lutheran Home for the Aged Inc. |
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| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 50816 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 0.50 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Jim Heinitz |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Cathy Larson |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Dr Victoria Walker |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Mike Kaiser |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Treasurer (until Oct 2024) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Board Member (until Mar 2025) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Board Member |
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| IRS990/FormationYr | 0 | 2004 |
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| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 278 |
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| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
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| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 24843 |
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| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | The Bethany Lutheran Foundation's primary focus is to raise funds to aid in the continuing operations of Bethany Lutheran Home for the Aged Inc. |
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| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 675424 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 598172 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 278 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 278 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 3672 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 3672 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 18041 |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 547356 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 1509 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1509 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 42809 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 47816 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 5007 |
| IRS990/OtherExpensesGrp/Desc | 0 | Licenses & Dues |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 315 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 315 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 8930 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 9983 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Denis Andersen |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 101292 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 43000 |
| IRS990/PYInvestmentIncomeAmt | 0 | -10719 |
| IRS990/PYOtherExpensesAmt | 0 | 25193 |
| IRS990/PYOtherRevenueAmt | 0 | 6532 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 28912 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 68193 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 97105 |
| IRS990/QuidProQuoContributionsInd | 0 | 1 |
| IRS990/QuidProQuoContriDisclInd | 0 | 1 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -100300 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 233038 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 110887 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | 1 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | 1 |
| IRS990ScheduleA/IRSWrittenDeterminationInd | 0 | X |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 460233029 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 10 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 184716 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | Bethany Lutheran Home for the Aged Inc |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 184716 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 8328 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 1925 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 193137 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 1925 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 1925 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 18041 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 47816 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Beneficial interest in a community foundation fund |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 8328 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 9983 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Due to/from Bethany Lutheran Home |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -5328 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 18041 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | -3403 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 98165 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Foundation believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The foundation would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Fundraising Event Expenses -8,328. Restricted contributions 3,000. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Fundraising Event Expenses 8,328. Expense reported on AFS not included on Form 990 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XI, Line 4b - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XII, Line 2d - Other Adjustments: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 47816 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 195062 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 9983 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 94762 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 116206 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 201465 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 20101 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 20101 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 8328 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | Golf Tournament |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt | 0 | 809 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 809 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 32101 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 32101 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 12000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 12000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 3672 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt | 0 | 7519 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt | 0 | 7519 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 184716 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501 (c)(3) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | General support of operation of nursing homes |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | Bethany Lutheran Home for the Aged Inc |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 460233029 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 1901 S Holly Ave |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | Sioux Falls |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 57105 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | Grant funds go to a related organization, Bethany Lutheran Home. Common board members and the CEO and CFO work together to ensure grant funds are used appropriately. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 2: |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 0 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 13860 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 180049 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 3355 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 8650 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 14227 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Deborah Herrboldt |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | CEO/Administrator |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
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