Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
Bethany Lutheran Foundation Inc.
990 • Fiscal year 2022 • EIN 20-1569453
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.06x
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
78th percentile
Higher net margin than 78% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 106.1% of source-year revenue.
Asset Growth
30th percentile
Faster asset growth than 30% of similar nonprofits.
Revenue Growth
93rd percentile
Faster revenue growth than 93% of similar nonprofits.
Balance Sheet
Assets
Down$695,403
Down $39,672 (-5.4%) from 2021
Net Assets
Down$651,268
Down $78,656 (-11%) from 2021
Liabilities
Up$44,135
Up $38,984 (+757%) from 2021
Revenue And Expenses
Revenue
Up$151,410
Up $93,228 (+160%) from 2021
Expenses
Up$108,156
Up $103,644 (+2297%) from 2021
Net Income
Down$43,254
Down $10,416 (-19%) from 2021
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2021 to Jun 30, 2022
- Signed
- Mar 16, 2023
- Return Version
- 2021v4.2
- Gross Receipts
- $162,492
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 for the Aged Inc.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $456,213 | $401,485 | ▼ $54,728 |
| Savings and Temporary Cash Investments | $231,290 | $254,849 | ▲ $23,559 |
| Total Assets | $735,075 | $695,403 | ▼ $39,672 |
| Other Assets Total | $47,572 | $39,069 | ▼ $8,503 |
| Liabilities | |||
| Other Liabilities | $5,151 | $44,135 | ▲ $38,984 |
| Total Liabilities | $5,151 | $44,135 | ▲ $38,984 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $682,352 | $542,782 | ▼ $139,570 |
| Net Assets With Donor Restrictions | $47,572 | $108,486 | ▲ $60,914 |
| Total Net Assets Fund Balance | $729,924 | $651,268 | ▼ $78,656 |
| Total Liabilities and Net Assets / Fund Balance | $735,075 | $695,403 | ▼ $39,672 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $39,069 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Dalton Huber | CFO/blh | - | $127,497 | $127,497 |
| Linda Jensen | Foundation Director (until 01/2022) | PT | $77,178 | $77,178 |
Board Members and Trustees
| Name | Title |
|---|---|
| Denis Andersen | President |
| Pastor Greg Johnson | Vice President |
| James Erickson | Foundation Director (beg 02/2022) |
| Deborah Herrboldt | CEO/Bethany Lutheran Home |
| Cathy Larson | Secretary (beg 01/2022) |
| James Schade | Secretary (through 12/2021) |
| David Martin | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $134,501
- Program Service Revenue
- $0
- Investment Income
- $23,791
- Other Revenue
- $-6,882
- All Other Contributions
- $90,526
- Change in Net Assets
- $43,254
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $148,826
- Revenue Not Reported on Financial Statements
- $2,584
- Revenue Not Reported on Form 990
- $-64,825
- Total Revenue per Audited Statements
- $84,001
- Total Revenue per Form 990
- $151,410
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $95,648 |
| Other Expenses | $12,508 |
| Total Fundraising Expense | $7,368 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $95,648 | - | - | $95,648 |
| All Other Expenses | - | - | $5,671 | $5,671 |
| Fees for Service Investment Mgmnt Fees | - | $2,584 | - | $2,584 |
| Fees for Services Accounting | - | $2,556 | - | $2,556 |
| Other Expenses | - | - | $608 | $608 |
| Office Expenses | - | - | $589 | $589 |
| Advertising | - | - | $500 | $500 |
| Total Functional Expenses | $95,648 | $5,140 | $7,368 | $108,156 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $116,654 |
| Total Expenses per Form 990 | $108,156 |
| Expenses per Audited Statements | $105,572 |
| Expenses Not Reported on Form 990 | $11,082 |
| Expenses Not Reported on Financial Statements | $2,584 |
International Activity
Grant and Assistance Recipients
| 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 | $95,648 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $11,082 |
| Fundraising Gross Income | $4,200 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Dinner | $47,725 | $3,750 | $1,382 | $2,368 |
| Total Events | $47,725 | $3,750 | $11,082 | $-7,332 |
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 to/from Bethany Lutheran Home | $44,135 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, line 2
“Deborah Herrboldt, Dalton Huber, Linda Jensen and James Erickson have a business relationship with each other and with Denis Andersen and Pastor Greg Johnson who are on the board of directors of Bethany Lutheran Home. The board of directors of Bethany Lutheran Home sets the compensation for all staff.”
Form 990, Part VI, Section A, line 6
“The Foundation has one Member, Bethany Lutheran Home for the Aged, Inc., a South Dakota nonprofit corporation.”
Form 990, Part VI, Section A, line 7A
“The Member shall appoint the Board of Directors of the Foundation.”
Form 990, Part VI, Section A, line 7B
“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.”
Form 990, Part VI, Section A, line 8B
“During the year ended June 30, 2022, there were no separate committees for the Foundation.”
Form 990, Part VI, Section B, line 11B
“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.”
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 15
“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
- Filer Name
- Bethany Lutheran Foundation Inc
- EIN
- 20-1569453
- Phone
- 6053382351
- Address
- 1901 S Holly Ave, Sioux Falls, SD 57105
Signing Officer
- Name
- Deborah Herrboldt
- Title
- Administrator/CEO
- Phone
- 6053382351
- Signed
- 2023-03-16
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Denis Andersen
- Formed
- 2004
- Legal Domicile
- Sd
- Voting Board Members
- 4
- Independent Board Members
- 4
- Employees
- 0
- Volunteers
- 4
Preparer
- Firm
- Eide Bailly LLP
- Address
- 200 East 10th Street Suite 500, Sioux Falls, SD 57117-5125
- Preparer
- Laurie Hanson CPA
- Phone
- 6053391999
Supplemental Narrative
Additional Explanations
Form 990, Part XI, line 9:
“Correction to Beginning of the Year Net Assets -37,500. Change in the value of beneficial interest in community foundation -8,503.”
Financial Statement Notes
Part X, Line 2:
“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.”
Part XI, Line 2D - Other Adjustments:
“Reclassify direct special event expense 11,082.”
Part XII, Line 2D - Other Adjustments:
“Reclassify direct special event expense 11,082.”
Raw XML AppendixShowing 400 of 515 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/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | To raise funds to aid in the continuing operations of Bethany Lutheran Home for the Aged Inc. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 500 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 500 |
| IRS990/AllOtherContributionsAmt | 0 | 90526 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 5671 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 5671 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Dalton Huber |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6053382351 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1901 S Holly Avenue |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Sioux Falls |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 57105 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| 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 | 43975 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 134501 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 95648 |
| IRS990/CYInvestmentIncomeAmt | 0 | 23791 |
| IRS990/CYOtherExpensesAmt | 0 | 12508 |
| IRS990/CYOtherRevenueAmt | 0 | -6882 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 43254 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 108156 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 7368 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 151410 |
| 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 for the Aged Inc. One event was held during the year and grants in the amount of $95,648 were provided to Bethany Lutheran Home for the Aged Inc. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 47572 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 108486 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 95648 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2556 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2556 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 2584 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 2584 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 45.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 45.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 16.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 24.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| 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/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 10914 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 9649 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 4889 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Deborah Herrboldt |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Dalton Huber |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Linda Jensen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Denis Andersen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | James Schade |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Pastor Greg Johnson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Cathy Larson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | David Martin |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | James Erickson |
| 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 149764 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 117848 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 72289 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CEO/Bethany Lutheran Home |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CFO/BLH |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Foundation Director (until 01/2022) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Secretary (through 12/2021) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Secretary (beg 01/2022) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Foundation Director (beg 02/2022) |
| 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 | 43975 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 11082 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 4200 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 4414 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantAmt | 0 | 95648 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 95648 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 95648 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 4414 |
| IRS990/GrossReceiptsAmt | 0 | 162492 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 19377 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 19377 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 456213 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 401485 |
| 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 for the Aged Inc. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 729924 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 651268 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 4414 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 4414 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -6882 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -6882 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -75907 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 682352 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 542782 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 589 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 589 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 47572 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 39069 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -46003 |
| IRS990/OtherExpensesGrp/Desc | 0 | Licenses & Dues |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 608 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 608 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 5151 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 44135 |
| 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 | 36363 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 510 |
| IRS990/PYInvestmentIncomeAmt | 0 | 22882 |
| IRS990/PYOtherExpensesAmt | 0 | 4002 |
| IRS990/PYOtherRevenueAmt | 0 | -1063 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 53670 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 4512 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 58182 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 43254 |
| 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 | 231290 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 254849 |
| 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 | 95648 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | Bethany Lutheran Home for the Aged Inc |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 95648 |
| 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 | 11082 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 2584 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 105572 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 2584 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 2584 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -75907 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 39069 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Beneficial interest in a community foundation fund |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 11082 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 44135 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Due to/from Bethany Lutheran Home |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 11082 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -64825 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 2584 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 148826 |
| 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 | Reclassify direct special event expense 11,082. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Reclassify direct special event expense 11,082. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XI, Line 2d - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XII, Line 2d - Other Adjustments: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 39069 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 108156 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 44135 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 151410 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 84001 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 116654 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 43975 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 43975 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 11082 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt | 0 | 1917 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt | 0 | 1917 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | Dinner |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt | 0 | 5901 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 5901 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 47725 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 47725 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 3750 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 3750 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | -7332 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt | 0 | 882 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt | 0 | 882 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 1382 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 1382 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt | 0 | 1000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt | 0 | 1000 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 95648 |
| 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 | All grant funds go to a related organization, Bethany Luthern Home. Common board members and the CEO and CFO work together to ensure grant funds are used appropriatley. |
| 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 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 149764 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 4669 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 6259 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Deborah Herrboldt |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | CEO/Bethany Lutheran Home |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 160692 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | Bethany Lutheran Foundation Inc relied on the related organization, Bethany Lutheran Home for the Aged, for determining the compensation for the CEO/Bethany Lutheran Home using the methods described in Part I, Line 3. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I Line 3 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Deborah Herrboldt, Dalton Huber, Linda Jensen and James Erickson have a business relationship with each other and with Denis Andersen and Pastor Greg Johnson who are on the board of directors of Bethany Lutheran Home. The board of directors of Bethany Lutheran Home sets the compensation for all staff. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Foundation has one Member, Bethany Lutheran Home for the Aged, Inc., a South Dakota nonprofit corporation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Member shall appoint the Board of Directors of the Foundation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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 | 4 | During the year ended June 30, 2022, there were no separate committees for the Foundation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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 | 7 | 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 | 8 | Documents are made available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Correction to Beginning of the Year Net Assets -37,500. Change in the value of beneficial interest in community foundation -8,503. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section B, line 15 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $695,403
- Liabilities
- $44,135
- Net assets
- $651,268
- Revenue
- $151,410
- Expenses
- $108,156
- Net income
- $43,254