Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Bethany Lutheran Foundation Inc.
990 • Fiscal year 2014 • EIN 20-1569453
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.17x
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
8th percentile
Higher net margin than 8% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 71.7% of source-year revenue.
Asset Growth
68th percentile
Faster asset growth than 68% of similar nonprofits.
Revenue Growth
33rd percentile
Faster revenue growth than 33% of similar nonprofits.
Balance Sheet
Assets
Up$467,577
Up $62,533 (+15%) from 2013
Net Assets
Down-$79,115
Down $13,301 (-20%) from 2013
Liabilities
Up$546,692
Up $75,834 (+16%) from 2013
Revenue And Expenses
Revenue
Down$81,472
Down $8,342 (-9.3%) from 2013
Expenses
Up$120,731
Up $33,802 (+39%) from 2013
Net Income
Down-$39,259
Down $42,144 (-1461%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2013 to Jun 30, 2014
- Signed
- May 14, 2015
- Return Version
- 2013v4.0
- Gross Receipts
- $95,549
Mission and Program Overview
Mission
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.
To raise funds to aid in the continuing operations of Bethany Lutheran Home and Bethany Meadows.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $266,242 | $343,645 | ▲ $77,403 |
| Savings and Temporary Cash Investments | $93,981 | $85,917 | ▼ $8,064 |
| Pledges and Grants Receivable | $9,686 | - | - |
| Accounts Receivable | - | $0 | - |
| Total Assets | $405,044 | $467,577 | ▲ $62,533 |
| Other Assets Total | $35,135 | $38,015 | ▲ $2,880 |
| Liabilities | |||
| Other Liabilities | $470,858 | $546,417 | ▲ $75,559 |
| Accounts Payable and Accrued Expenses | - | $275 | - |
| Total Liabilities | $470,858 | $546,692 | ▲ $75,834 |
| Net Assets / Fund Balance | |||
| Permanently Rstr Net Assets | $35,135 | $38,015 | ▲ $2,880 |
| Unrestricted Net Assets | $-100,949 | $-117,130 | ▼ $16,181 |
| Total Net Assets Fund Balance | $-65,814 | $-79,115 | ▼ $13,301 |
| Total Liabilities and Net Assets / Fund Balance | $405,044 | $467,577 | ▲ $62,533 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $38,015 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Trevor Guthmiller | Foundation Director | PT | $57,515 | $863 | $58,378 |
Board Members and Trustees
| Name | Title |
|---|---|
| Norris Einertson | President |
| James Sanden | Vice President |
| Rhonda Kemmis | Secretary (Until 12/31/13) |
| Doug Larsen | Secretary/Treasurer |
| Julie Mohr | Treasurer (Until 12/31/13) |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $68,554
- Program Service Revenue
- $0
- Investment Income
- $3,254
- Other Revenue
- $9,664
- All Other Contributions
- $63,504
- Change in Net Assets
- $-39,259
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $70,982 |
| Other Expenses | $49,749 |
| Total Fundraising Expense | $43,951 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | $33,084 | $33,084 | $66,168 |
| Payments to Affiliates | $25,623 | - | - | $25,623 |
| Office Expenses | - | $2,763 | $7,613 | $10,376 |
| Fees for Services Accounting | - | $6,274 | - | $6,274 |
| Payroll Taxes | - | $2,407 | $2,407 | $4,814 |
| All Other Expenses | $1,793 | $49 | - | $1,842 |
| Fees for Service Investment Mgmnt Fees | - | $1,801 | - | $1,801 |
| Travel | - | $1,143 | - | $1,143 |
| Advertising | - | - | $847 | $847 |
| Fees for Services Other | - | $500 | - | $500 |
| Other Expenses | $183 | $1,160 | - | $183 |
| Total Functional Expenses | $27,599 | $49,181 | $43,951 | $120,731 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $23,741 |
| Fundraising Direct Expenses | $14,077 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Event 1 | $28,791 | $23,741 | $1,465 | $22,276 |
| Total Events | $28,791 | $23,741 | $14,077 | $9,664 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Due from Bethany Lutheran Home | $546,417 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- 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
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, line 8B
“During the year ended June 30, 2014, there were no separate committees for the Foundation.”
Form 990, Part VI, Section B, line 11
“The Foundation Director along with the Executive Director and CFO of Bethany Lutheran Home will review the return. A copy of the tax return will be e-mailed to all board members.”
Form 990, Part VI, Section B, line 12C
“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.”
Form 990, Part VI, Section B, line 15A
“Bethany Lutheran Foundation does not pay compensation. Instead, 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.”
Form 990, Part VI, Section C, line 19
“Documents are made available upon request.”
Filing and Contact Details
Filer
- EIN
- 20-1569453
- Phone
- 6053382351
Signing Officer
- Name
- James F Sanden
- Title
- Vice President
- Phone
- 6053382351
- Signed
- 2015-05-14
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Norris Einertson
- Formed
- 2004
- Legal Domicile
- Sd
- Voting Board Members
- 3
- Independent Board Members
- 3
- Employees
- 0
- Volunteers
- 48
Preparer
- Preparer
- Laurie Hanson
- Phone
- 6053391999
Supplemental Narrative
Additional Explanations
Form 990, Part XII, Line 2C:
“The Board of directors for Bethany Lutheran Home assumes responsibility for oversight of the audit and selection of an independent accountant.”
Financial Statement Notes
Part X, Line 2:
“Bethany Lutheran Home for the Aged and Bethany Lutheran Foundation, Inc. are organized as South Dakota nonprofit corporations and have been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Internal Revenue Code Section 501(c)(3). Each corporation is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. Each corporation 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. Each corporation 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. The corporations are no longer subject to Federal tax examinations by tax authorities for years before 2010.”
Raw XML AppendixShowing 400 of 408 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.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 275 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | To raise funds to aid in the continuing operations of Bethany Lutheran Home and Bethany Meadows. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 847 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 847 |
| IRS990/AllOtherContributionsAmt | 0 | 63504 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 49 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1793 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1842 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Neil Frizzell |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6055825252 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 3012 E Aspen Boulevard |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | Brandon |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | SD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 57005 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 33084 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 33084 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 66168 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContriRptFundraisingEventAmt | 0 | 5050 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 68554 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3254 |
| IRS990/CYOtherExpensesAmt | 0 | 49749 |
| IRS990/CYOtherRevenueAmt | 0 | 9664 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -39259 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 70982 |
| IRS990/CYTotalExpensesAmt | 0 | 120731 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 43951 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 81472 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| 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 and Bethany Meadows. One event was held during the year and grants in the amount of $25,623 were provided to Bethany Lutheran Home and Bethany Meadows. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 27599 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 6274 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6274 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 500 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 500 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 1801 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 1801 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 32.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 863 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Norris Einertson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | James Sanden |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Doug Larsen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Julie Mohr |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Rhonda Kemmis |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Trevor Guthmiller |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 57515 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary/Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Treasurer (Until 12/31/13) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Secretary (Until 12/31/13) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Foundation Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2004 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingAmt | 0 | 5050 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 14077 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 23741 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 2109 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 2109 |
| IRS990/GrossReceiptsAmt | 0 | 95549 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1145 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1145 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 266242 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 343645 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | SD |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| 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 and Bethany Meadows. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -65814 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -79115 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 2109 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 2109 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 9664 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 9664 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 25958 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 7613 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 2763 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 10376 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 35135 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 38015 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Dues, License & Reg Exp |
| IRS990/OtherExpensesGrp/Desc | 1 | Rental & Maintenance |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1160 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 183 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1160 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 183 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 470858 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 546417 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt | 0 | 25623 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 25623 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 2407 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2407 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 4814 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 35135 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 38015 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 9686 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Norris Einertson |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 95799 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1000 |
| IRS990/PYOtherExpensesAmt | 0 | 44888 |
| IRS990/PYOtherRevenueAmt | 0 | -6985 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 2885 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 42041 |
| IRS990/PYTotalExpensesAmt | 0 | 86929 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 89814 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -39259 |
| 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 | 93981 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 85917 |
| IRS990ScheduleA/CertificationInd | 0 | X |
| IRS990ScheduleA/Contribution35ControlledInd | 0 | 0 |
| IRS990ScheduleA/ContributionControllerInd | 0 | 0 |
| IRS990ScheduleA/ContributionFamilyInd | 0 | 0 |
| IRS990ScheduleA/IRSWrittenDeterminationInd | 0 | X |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 460233029 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc | 0 | 501(c)(3) |
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| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1 | 0 | Bethany Lutheran Home for the Aged Inc |
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| 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 |
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| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Beneficial interest in a community foundation fund |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 546417 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Due from Bethany Lutheran Home |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Bethany Lutheran Home for the Aged and Bethany Lutheran Foundation, Inc. are organized as South Dakota nonprofit corporations and have been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Internal Revenue Code Section 501(c)(3). Each corporation is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. Each corporation 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. Each corporation 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. The corporations are no longer subject to Federal tax examinations by tax authorities for years before 2010. |
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| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 38015 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | During the year ended June 30, 2014, there were no separate committees for the Foundation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Foundation Director along with the Executive Director and CFO of Bethany Lutheran Home will review the return. A copy of the tax return will be e-mailed to all board members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Bethany Lutheran Foundation does not pay compensation. Instead, 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Documents are made available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Board of directors for Bethany Lutheran Home assumes responsibility for oversight of the audit and selection of an independent accountant. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part XII, Line 2c: |
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| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
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| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 1 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(c)(3) |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | Long-term care and assisted living |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1 | 0 | 1901 S Holly Ave |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City | 0 | Sioux Falls |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State | 0 | SD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode | 0 | 57105 |
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| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
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| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
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| IRS990/SubjectToProxyTaxInd | 0 | 0 |
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| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 467577 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 546692 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 470858 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 546692 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -65814 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -79115 |
| IRS990/TotalOtherCompensationAmt | 0 | 863 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 27599 |
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| IRS990/TotalVolunteersCnt | 0 | 48 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 467577 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 1143 |
| IRS990/TravelGrp/TotalAmt | 0 | 1143 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | -100949 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | -117130 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1 | 0 | 1901 South Holly Avenue |
| IRS990/USAddress/City | 0 | Sioux Falls |
| IRS990/USAddress/State | 0 | SD |
| IRS990/USAddress/ZIPCode | 0 | 57105 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WebsiteAddressTxt | 0 | www.foundationforbethany.org |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | James F Sanden |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Vice President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6053382351 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-05-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | Bethany Lutheran Foundation Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BETH |
| ReturnHeader/Filer/EIN | 0 | 201569453 |
| ReturnHeader/Filer/PhoneNum | 0 | 6053382351 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 1901 South Holly Avenue |
| ReturnHeader/Filer/USAddress/City | 0 | Sioux Falls |
| ReturnHeader/Filer/USAddress/State | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 57105 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 450250958 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | Eide Bailly LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 200 East 10th Street Suite 500 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | Sioux Falls |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | SD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 571175125 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $467,577
- Liabilities
- $546,692
- Net assets
- -$79,115
- Revenue
- $81,472
- Expenses
- $120,731
- Net income
- -$39,259