Civic Intelligence

Lutheran Sunset Home

990 • Fiscal year 2014 • EIN 45-0277232

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 29, 2015

Organization Profilewww.lutheransunsethome.org

View Organization Page

333 Eastern AvenueGrafton, ND 58237

(701) 352-1901

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

39th percentile

0.11x

Higher debt load relative to assets than 39% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

36th percentile

0.11x

Higher debt load relative to revenue than 36% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

30th percentile

-2.2%

Higher net margin than 30% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

46th percentile

$109,822

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

27th percentile

-2.3%

Faster asset growth than 27% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

30th percentile

-2.3%

Faster revenue growth than 30% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets39th percentile

Assets

Down

$8,489,075

Down $202,335 (-2.3%) from 2013

Net Assets

Down

$7,594,036

Down $183,824 (-2.4%) from 2013

Liabilities

Down

$895,039

Down $18,511 (-2.0%) from 2013

Revenue And Expenses
Liabilities / Revenue36th percentileNet Margin30th percentile

Revenue

Down

$8,363,633

Down $194,301 (-2.3%) from 2013

Expenses

Up

$8,547,898

Up $308,314 (+3.7%) from 2013

Net Income

Down

-$184,265

Down $502,615 (-158%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth27th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2010: $7,813,213Liabilities 2010: $769,868Net Assets 2010: $7,043,3452010Assets 2011: $8,129,090Liabilities 2011: $703,280Net Assets 2011: $7,425,8102011Assets 2012: $8,201,150Liabilities 2012: $781,612Net Assets 2012: $7,419,5382012Assets 2013: $8,691,410Liabilities 2013: $913,550Net Assets 2013: $7,777,8602013Assets 2014: $8,489,075Liabilities 2014: $895,039Net Assets 2014: $7,594,0362014Assets 2015: $8,106,790Liabilities 2015: $1,025,273Net Assets 2015: $7,081,5172015Assets 2016: $7,284,289Liabilities 2016: $742,239Net Assets 2016: $6,542,0502016Assets 2017: $7,720,617Liabilities 2017: $763,485Net Assets 2017: $6,957,1322017Assets 2018: $8,156,830Liabilities 2018: $855,630Net Assets 2018: $7,301,2002018Assets 2019: $8,180,526Liabilities 2019: $936,115Net Assets 2019: $7,244,4112019Assets 2020: $9,820,349Liabilities 2020: $2,566,632Net Assets 2020: $7,253,7172020Assets 2021: $9,702,843Liabilities 2021: $946,968Net Assets 2021: $8,755,8752021Assets 2022: $10,061,063Liabilities 2022: $969,002Net Assets 2022: $9,092,0612022Assets 2023: $10,133,049Liabilities 2023: $1,228,623Net Assets 2023: $8,904,4262023Assets 2024: $10,069,277Liabilities 2024: $1,070,997Net Assets 2024: $8,998,2802024

Highlighted filing

2014

Assets$8,489,075
Liabilities$895,039
Net Assets$7,594,036
Open 2014 Filing

Operations Trend

Revenue Growth30th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $7,204,2932010Revenue 2011: $7,832,646Expenses 2011: $7,440,837Net Income 2011: $391,8092011Expenses 2012: $7,763,2842012Revenue 2013: $8,557,934Expenses 2013: $8,239,584Net Income 2013: $318,3502013Revenue 2014: $8,363,633Expenses 2014: $8,547,898Net Income 2014: -$184,2652014Revenue 2015: $8,520,062Expenses 2015: $9,012,502Net Income 2015: -$492,4402015Revenue 2016: $8,972,834Expenses 2016: $9,500,363Net Income 2016: -$527,5292016Revenue 2017: $9,456,228Expenses 2017: $9,057,007Net Income 2017: $399,2212017Revenue 2018: $9,687,304Expenses 2018: $9,320,116Net Income 2018: $367,1882018Revenue 2019: $9,640,835Expenses 2019: $9,722,185Net Income 2019: -$81,3502019Revenue 2020: $10,347,268Expenses 2020: $10,331,366Net Income 2020: $15,9022020Revenue 2021: $11,539,567Expenses 2021: $10,038,370Net Income 2021: $1,501,1972021Revenue 2022: $11,577,097Expenses 2022: $11,195,583Net Income 2022: $381,5142022Revenue 2023: $11,459,748Expenses 2023: $11,662,174Net Income 2023: -$202,4262023Revenue 2024: $12,204,981Expenses 2024: $12,124,253Net Income 2024: $80,7282024

Highlighted filing

2014

Revenue$8,363,633
Expenses$8,547,898
Net Income-$184,265
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 29, 2015
Return Version
2014v5.0
Gross Receipts
$8,363,633
Mission and Program Overview

Mission

Provide long-term skilled nursing care services to individuals through its skilled nursing facility. Provide housing and assistance with daily living to seniors through its assisted living units.

Provide long-term skilled nursing care and assisted living to the elderly.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,202,146$3,025,200▼ $176,946
Land, Buildings, and Equipment, Net$2,541,535$2,285,302▼ $256,233
Investments Other Securities$1,514,231$1,446,538▼ $67,693
Investments in Publicly Traded Securities$806,243$833,367▲ $27,124
Accounts Receivable$540,170$800,882▲ $260,712
Prepaid Expenses and Deferred Charges$46,599$61,209▲ $14,610
Inventories for Sale or Use$40,486$36,577▼ $3,909
Total Assets$8,691,410$8,489,075▼ $202,335
Liabilities
Accounts Payable and Accrued Expenses$907,971$890,876▼ $17,095
Escrow Account Liability$5,579$4,163▼ $1,416
Total Liabilities$913,550$895,039▼ $18,511
Net Assets / Fund Balance
Unrestricted Net Assets$7,777,860$7,594,036▼ $183,824
Total Net Assets Fund Balance$7,777,860$7,594,036▼ $183,824
Total Liabilities and Net Assets / Fund Balance$8,691,410$8,489,075▼ $202,335

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,284,794$4,604,669$5,889,463
Equipment$722,912$1,601,661$2,324,573
Land$250,590-$250,590
Other Land Buildings$27,006$137,019$164,025
Other Securities$1,446,538--
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jason CarlsonAdministratorFT$89,075$20,747$109,822

Board Members and Trustees

NameTitle
Ann Poeschel-WestPresident
Howard RayVice President
Greg DusekDirector
Liz DabyDirector
Nick ZiegelmannDirector
Tami UllandDirector
Lisa TuckerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$35,214
Program Service Revenue
$8,235,826
Investment Income
$92,593
Other Revenue
$0
All Other Contributions
$35,214
Change in Net Assets
$-184,265

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,363,633
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$441
Total Revenue per Audited Statements
$8,364,074
Total Revenue per Form 990
$8,363,633
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,754,658
Other Expenses$1,792,281
Grants and Similar Amounts Paid$959
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,585,310$256,180-$4,841,490
Other Employee Benefits$1,212,799$50,704-$1,263,503
Depreciation Depletion$398,833--$398,833
Payroll Taxes$359,005$27,032-$386,037
Fees for Services Other$191,722$86,480-$278,202
Pension Plan Contributions$149,164$4,525-$153,689
Occupancy$137,678--$137,678
Office Expenses$113,716$15,375-$129,091
All Other Expenses$121,311--$121,311
Current Officers, Directors, Trustees, and Key Employees-$109,939-$109,939
Insurance$101,309--$101,309
Fees for Services Accounting-$34,352-$34,352
Other Expenses$87,267$17,297-$17,297
Travel$13,439--$13,439
Conferences and Meetings$8,178$1,794-$9,972
Advertising-$6,515-$6,515
Fees for Services Legal-$1,702-$1,702
Grants to Domestic Individuals$959--$959
Interest$2--$2
Total Functional Expenses$7,934,746$613,152$0$8,547,898

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,547,898
Total Expenses per Audited Statements$8,547,898
Total Expenses per Form 990$8,547,898
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

“The membership of this corporation shall consist of Christian Congregations within the Corporation's service area electing to participate. At least 51% of the Corporate Congregations shall be affiliated with the Evangelical Lutheran Church in America or its successor.”

Form 990, Part VI, Section A, line 7A

“Each member congregation shall be entitled to be represented by no less than two delegates at any membership meeting. Member congregations having more than 200 confirmed members may have one additional delegate for each 100 confirmed members or major fraction thereof over the first 200 confirmed members. In addition to the chosen delegates, all pastors serving member congregations shall be delegates.”

Form 990, Part VI, Section A, line 8B

“While the bylaws allow for an Executive Committee, the committee has not met in the current year.”

Form 990, Part VI, Section B, line 11

“The Form 990 is distributed at the board meeting and reviewed by the board prior to filing.”

Form 990, Part VI, Section B, line 12C

“Annually, board members and officers of the organization are required to review the conflict of interest policy. New board members are required to review and disclose any conflicts upon election. The Board of Directors and the Administrator review and determine if a conflict occurs. If one does occur, that individual must abstain from voting on that issue.”

Form 990, Part VI, Section B, line 15A

“The officers and directors of the organization determine the salary of the Administrator. The officers and directors have information available for compensation of other administrators at comparable facilities in North Dakota with similar job responsibilities. An employment contract with the Administrator is negotiated on an annual basis. There are no other officers or key employees.”

Form 990, Part VI, Section C, line 19

“The governing documents, conflict of interest policy and the financial statements are not available for public inspection upon request.”

Filing and Contact Details

Filer

Filer Name
Lutheran Sunset Home
EIN
45-0277232
Phone
7013521901
Address
333 Eastern Avenue, Grafton, ND 58237

Signing Officer

Name
Jason Carlson
Title
Administrator
Phone
7013521901
Signed
2015-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Carlson
Formed
1963
Legal Domicile
Nd
Voting Board Members
7
Independent Board Members
7
Employees
216
Volunteers
25

Preparer

Firm
Eide Bailly Llp
Address
4310 17TH AVE S PO BOX 2545, FARGO, ND 58108-2545
Preparer
Lisa Chaffee CPA
Phone
7012398500
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

“Change in fair value of charitable gift annuity 1,675.”

Financial Statement Notes

Part IV, Line 2B:

“The Home acts as custodian for the funds of the residents. These funds are included in cash and accounts payable in the financial statements. Resident trust funds totaled $4,163 and $5,579 at December 31, 2014 and 2013.”

Part X, Line 2:

“The Home is organized as a North Dakota nonprofit corporation and has been recognized by the Internal Revenue Service as exempt from federal income taxes under Internal Revenue Code Section 501(c)(3). The Home is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Home is subject to income tax on net income that is derived from business activities that are unrelated to their exempt purpose. The Home has been determined it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Return (Form 990T) with the IRS. The Home believes that it has appropriate support for any tax position taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Home 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:

“Change in fair value of charitable gift annuity 1,675.”

Raw XML AppendixShowing 400 of 480 raw XML fields

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IRS990/OfficeExpensesGrp/TotalAmt0129091
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt01675
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt050704
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01212799
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01263503
IRS990/OtherExpensesGrp/Desc0Food
IRS990/OtherExpensesGrp/Desc1Medical Supplies
IRS990/OtherExpensesGrp/Desc2Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc3Dues & Subscriptions
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01257
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt117297
IRS990/OtherExpensesGrp/ProgramServicesAmt0296151
IRS990/OtherExpensesGrp/ProgramServicesAmt1157903
IRS990/OtherExpensesGrp/ProgramServicesAmt287267
IRS990/OtherExpensesGrp/TotalAmt0296151
IRS990/OtherExpensesGrp/TotalAmt1157903
IRS990/OtherExpensesGrp/TotalAmt288524
IRS990/OtherExpensesGrp/TotalAmt317297
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0256180
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt04585310
IRS990/OtherSalariesAndWagesGrp/TotalAmt04841490
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt027032
IRS990/PayrollTaxesGrp/ProgramServicesAmt0359005
IRS990/PayrollTaxesGrp/TotalAmt0386037
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04525
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0149164
IRS990/PensionPlanContributionsGrp/TotalAmt0153689
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt046599
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt061209
IRS990/PrincipalOfficerNm0Jason Carlson
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0623110
IRS990/ProgramServiceRevenueGrp/BusinessCd1623312
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0Resident Service Reven
IRS990/ProgramServiceRevenueGrp/Desc1Assisted Living Revenu
IRS990/ProgramServiceRevenueGrp/Desc2Supporting Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07682247
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1540273
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt213306
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07682247
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1540273
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt213306
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt044993
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt089628
IRS990/PYOtherExpensesAmt01788565
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt08423313
IRS990/PYRevenuesLessExpensesAmt0318350
IRS990/PYSalariesCompEmpBnftPaidAmt06451019
IRS990/PYTotalExpensesAmt08239584
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt08557934
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-184265
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt08222520
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03202146
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03025200
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt035214
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt044993
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt056513
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt053332
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0339169
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0529221
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt092593
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt089628
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt081109
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt073031
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt047126
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0383487
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt08235826
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt08423313
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt07623092
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt07706746
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt07269873
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt039258850
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt092593
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt089628
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt081109
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt073031
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt047126
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0383487
IRS990ScheduleA/InvestmentIncomeCYPct00.00950
IRS990ScheduleA/InvestmentIncomePYPct00.00850
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96900
IRS990ScheduleA/PublicSupportPY509Pct00.98460
IRS990ScheduleA/PublicSupportTotal509Amt038927582
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0581154
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0279335
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0860489
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0581154
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0279335
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0860489
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt08271040
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt08468306
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt07679605
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt07760078
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt07609042
IRS990ScheduleA/Total509Grp/TotalAmt039788071
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt08363633
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt08557934
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt07760714
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt07833109
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt07656168
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt040171558
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01284794
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04604669
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05889463
IRS990ScheduleD/EquipmentGrp/BookValueAmt0722912
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01601661
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02324573
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt08547898
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LandGrp/BookValueAmt0250590
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0250590
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-1234
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt027006
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0137019
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0164025
IRS990ScheduleD/OtherRevenueAmt01675
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01446538
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Mission Investment Fund
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt0441
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt08363633
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Home acts as custodian for the funds of the residents. These funds are included in cash and accounts payable in the financial statements. Resident trust funds totaled $4,163 and $5,579 at December 31, 2014 and 2013.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The Home is organized as a North Dakota nonprofit corporation and has been recognized by the Internal Revenue Service as exempt from federal income taxes under Internal Revenue Code Section 501(c)(3). The Home is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Home is subject to income tax on net income that is derived from business activities that are unrelated to their exempt purpose. The Home has been determined it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Return (Form 990T) with the IRS. The Home believes that it has appropriate support for any tax position taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Home 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/ExplanationTxt2Change in fair value of charitable gift annuity 1,675.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IV, Line 2b:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02285302
IRS990ScheduleD/TotalBookValueSecuritiesAmt01446538
IRS990ScheduleD/TotalExpensesPerForm990Amt08547898
IRS990ScheduleD/TotalRevenuePerForm990Amt08363633
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08364074
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08547898
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The membership of this corporation shall consist of Christian Congregations within the Corporation's service area electing to participate. At least 51% of the Corporate Congregations shall be affiliated with the Evangelical Lutheran Church in America or its successor.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each member congregation shall be entitled to be represented by no less than two delegates at any membership meeting. Member congregations having more than 200 confirmed members may have one additional delegate for each 100 confirmed members or major fraction thereof over the first 200 confirmed members. In addition to the chosen delegates, all pastors serving member congregations shall be delegates.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2While the bylaws allow for an Executive Committee, the committee has not met in the current year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990 is distributed at the board meeting and reviewed by the board prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Annually, board members and officers of the organization are required to review the conflict of interest policy. New board members are required to review and disclose any conflicts upon election. The Board of Directors and the Administrator review and determine if a conflict occurs. If one does occur, that individual must abstain from voting on that issue.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The officers and directors of the organization determine the salary of the Administrator. The officers and directors have information available for compensation of other administrators at comparable facilities in North Dakota with similar job responsibilities. An employment contract with the Administrator is negotiated on an annual basis. There are no other officers or key employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The governing documents, conflict of interest policy and the financial statements are not available for public inspection upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Change in fair value of charitable gift annuity 1,675.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XI, line 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,489,075
Liabilities
$895,039
Net assets
$7,594,036
Revenue
$8,363,633
Expenses
$8,547,898
Net income
-$184,265
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$10.1$1.07$9.00$12.2$12.1$0.08
2023Detailed filing. Detailed filing data is available for this year.$10.1$1.23$8.90$11.5$11.7$0.20
2022Detailed filing. Detailed filing data is available for this year.$10.1$0.97$9.09$11.6$11.2$0.38
2021Detailed filing. Detailed filing data is available for this year.$9.70$0.95$8.76$11.5$10.0$1.50
2020Detailed filing. Detailed filing data is available for this year.$9.82$2.57$7.25$10.3$10.3$0.02
2019Detailed filing. Detailed filing data is available for this year.$8.18$0.94$7.24$9.64$9.72$0.08
2018Detailed filing. Detailed filing data is available for this year.$8.16$0.86$7.30$9.69$9.32$0.37
2017Detailed filing. Detailed filing data is available for this year.$7.72$0.76$6.96$9.46$9.06$0.40
2016Detailed filing. Detailed filing data is available for this year.$7.28$0.74$6.54$8.97$9.50$0.53
2015Detailed filing. Detailed filing data is available for this year.$8.11$1.03$7.08$8.52$9.01$0.49
2014Detailed filing. Detailed filing data is available for this year.$8.49$0.90$7.59$8.36$8.55$0.18
2013Detailed filing. Detailed filing data is available for this year.$8.69$0.91$7.78$8.56$8.24$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.20$0.78$7.42$7.76
2011Summary only. Only limited summary data is available for this year.$8.13$0.70$7.43$7.83$7.44$0.39
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.81$0.77$7.04$7.20