Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
990 • Fiscal year 2016 • EIN 20-1569453
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
5th percentile
Higher net margin than 5% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 77.3% of source-year revenue.
Asset Growth
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
23rd percentile
Faster revenue growth than 23% of similar nonprofits.
Assets
Down$429,678
Down $89,409 (-17%) from 2015
Net Assets
Down-$184,579
Down $97,695 (-112%) from 2015
Liabilities
Up$614,257
Up $8,286 (+1.4%) from 2015
Revenue
Down$78,609
Down $21,631 (-22%) from 2015
Expenses
Up$155,304
Up $51,089 (+49%) from 2015
Net Income
Down-$76,695
Down $72,720 (-1829%) from 2015
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $325,602 | $324,548 | ▼ $1,054 |
| Savings and Temporary Cash Investments | $118,004 | $67,492 | ▼ $50,512 |
| Pledges and Grants Receivable | $36,126 | - | - |
| Total Assets | $519,087 | $429,678 | ▼ $89,409 |
| Other Assets Total | $39,355 | $37,638 | ▼ $1,717 |
| Liabilities | |||
| Other Liabilities | $589,924 | $613,974 | ▲ $24,050 |
| Accounts Payable and Accrued Expenses | $16,047 | $283 | ▼ $15,764 |
| Total Liabilities | $605,971 | $614,257 | ▲ $8,286 |
| Net Assets / Fund Balance | |||
| Permanently Rstr Net Assets | $39,355 | $37,638 | ▼ $1,717 |
| Unrestricted Net Assets | $-126,239 | $-222,217 | ▼ $95,978 |
| Total Net Assets Fund Balance | $-86,884 | $-184,579 | ▼ $97,695 |
| Total Liabilities and Net Assets / Fund Balance | $519,087 | $429,678 | ▼ $89,409 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $37,638 | - | - |
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Carmen J Dougherty | Foundation Director | PT | $60,797 | $60,797 |
| Name | Title |
|---|---|
| Kent Alberty | President |
| James Sanden | Vice President |
| Doug Larson | Secretary/Treasurer |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $120,164 |
| Salaries, Compensation, and Employee Benefits | $22,800 |
| Other Expenses | $12,340 |
| Total Fundraising Expense | $12,256 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $120,164 | - | - | $120,164 |
| Current Officers, Directors, Trustees, and Key Employees | - | $10,800 | $10,800 | $21,600 |
| Advertising | - | $2,785 | - | $2,785 |
| Fees for Services Accounting | - | $2,438 | - | $2,438 |
| Office Expenses | - | $1,360 | $856 | $2,216 |
| Travel | - | $2,144 | - | $2,144 |
| Fees for Service Investment Mgmnt Fees | - | $2,068 | - | $2,068 |
| Payroll Taxes | - | $600 | $600 | $1,200 |
| All Other Expenses | - | $589 | - | $589 |
| Other Expenses | - | $100 | - | $100 |
| Total Functional Expenses | $120,164 | $22,884 | $12,256 | $155,304 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Bethany Lutheran Home for the AgedInc | Sioux Falls, SD | 501(c)(3) | General surpport of operation of nursing homes. | $120,164 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $24,658 |
| Fundraising Gross Income | $12,125 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Curt Alberty Memorial Golf Tourney | $29,178 | $6,917 | - | $6,917 |
| Foundation Dinner | $36,082 | $5,208 | - | $5,208 |
| Total Events | $65,260 | $12,125 | $24,658 | $-12,533 |
| Liability | Amount |
|---|---|
| Due to Bethany Lutheran Home | $613,974 |
“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 year ended June 30, 2016, there were no separate committees for the Foundation.”
“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.”
“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 -1,717.”
“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.”
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/BOYAmt | 0 | 16047 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 283 |
| 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/ManagementAndGeneralAmt | 0 | 2785 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2785 |
| IRS990/AllOtherContributionsAmt | 0 | 17582 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 589 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 589 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Neil Frizzell |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6055825252 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3012 E Aspen Boulevard |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Brandon |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 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 | 10800 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 10800 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 21600 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContriRptFundraisingEventAmt | 0 | 53135 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 70717 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 120164 |
| IRS990/CYInvestmentIncomeAmt | 0 | 20425 |
| IRS990/CYOtherExpensesAmt | 0 | 12340 |
| IRS990/CYOtherRevenueAmt | 0 | -12533 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -76695 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 22800 |
| IRS990/CYTotalExpensesAmt | 0 | 155304 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 12256 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 78609 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| 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 $120,164 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 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 120164 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2438 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2438 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 2068 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 2068 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 27.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 13.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | 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 | 6455 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Kent Alberty |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | James Sanden |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Doug Larson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Carmen J Dougherty |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 54342 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary/Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | 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 | 53135 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 24658 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 12125 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 11174 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantAmt | 0 | 120164 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 120164 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 120164 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 11174 |
| IRS990/GrossReceiptsAmt | 0 | 103267 |
| 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/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 9251 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 9251 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 325602 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 324548 |
| 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 | 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 and Bethany Meadows. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -86884 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -184579 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 11174 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 11174 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -12533 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -12533 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -19283 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 856 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1360 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2216 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 39355 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 37638 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -1717 |
| IRS990/OtherExpensesGrp/Desc | 0 | Dues, License & Reg Exp |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 100 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 100 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 589924 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 613974 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 600 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 600 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 1200 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 39355 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 37638 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 36126 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Kent Alberty |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 67799 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 47203 |
| IRS990/PYInvestmentIncomeAmt | 0 | 10552 |
| IRS990/PYOtherExpensesAmt | 0 | 14942 |
| IRS990/PYOtherRevenueAmt | 0 | 21889 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -3975 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 42070 |
| IRS990/PYTotalExpensesAmt | 0 | 104215 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 100240 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -76695 |
| 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/RevenueAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 118004 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 67492 |
| 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 | 9 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 120164 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | Bethany Lutheran Home for the Aged Inc |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 120164 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 37638 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Beneficial interest in a community foundation fund |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 613974 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Due to 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 37638 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 613974 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 53135 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 30874 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt | 0 | 22261 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 24658 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt | 0 | 1500 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt | 0 | 1500 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | Foundation Dinner |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | Curt Alberty Memorial Golf Tourney |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt | 0 | 5167 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 5167 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 36082 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 29178 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 65260 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 5208 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 6917 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 12125 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | -12533 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt | 0 | 7465 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt | 0 | 5187 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt | 0 | 12652 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt | 0 | 239 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt | 0 | 5100 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt | 0 | 5339 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 120164 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | General surpport of operation of nursing homes. |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | Bethany Lutheran Home for the AgedInc |
| 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/Total501c3OrgCnt | 0 | 1 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Foundation has one Member, Bethany Lutheran Home for the Aged, Inc., a South Dakota nonprofit corporation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Member shall appoint the Board of Directors of the Foundation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | During the year ended June 30, 2016, there were no separate committees for the Foundation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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 | 5 | 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 | 6 | 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 | 7 | Documents are made available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Change in the value of beneficial interest in community foundation -1,717. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part XI, line 9: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Bethany Lutheran Home for the Aged |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 460233029 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(c)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | SD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | Long-term care and assisted living |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | Line 9 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 1901 S Holly Ave |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | Sioux Falls |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 57105 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 519087 |
| IRS990/TotalAssetsEOYAmt | 0 | 429678 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 519087 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 429678 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 70717 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 12256 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 22884 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 120164 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 155304 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 605971 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 614257 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 605971 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 614257 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -86884 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -184579 |
| IRS990/TotalOtherCompensationAmt | 0 | 6455 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 120164 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 7892 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 78609 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 43 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 519087 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 429678 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 54342 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 2144 |
| IRS990/TravelGrp/TotalAmt | 0 | 2144 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | -126239 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | -222217 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1901 South Holly Avenue |
| IRS990/USAddress/CityNm | 0 | Sioux Falls |
| IRS990/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990/USAddress/ZIPCd | 0 | 57105 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WebsiteAddressTxt | 0 | www.foundationforbethany.org |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | James F Sanden |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Vice President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6053382351 |
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Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.