Civic Intelligence

Lutheran Sunset Home

990 • Fiscal year 2015 • EIN 45-0277232

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 07, 2016

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

44th percentile

0.13x

Higher debt load relative to assets than 44% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

40th percentile

0.12x

Higher debt load relative to revenue than 40% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

22nd percentile

-5.8%

Higher net margin than 22% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$117,533

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

22nd percentile

-4.5%

Faster asset growth than 22% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

45th percentile

1.9%

Faster revenue growth than 45% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets44th percentile

Assets

Down

$8,106,790

Down $382,285 (-4.5%) from 2014

Net Assets

Down

$7,081,517

Down $512,519 (-6.7%) from 2014

Liabilities

Up

$1,025,273

Up $130,234 (+15%) from 2014

Revenue And Expenses
Liabilities / Revenue40th percentileNet Margin22nd percentile

Revenue

Up

$8,520,062

Up $156,429 (+1.9%) from 2014

Expenses

Up

$9,012,502

Up $464,604 (+5.4%) from 2014

Net Income

Down

-$492,440

Down $308,175 (-167%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth22nd 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

2015

Assets$8,106,790
Liabilities$1,025,273
Net Assets$7,081,517
Open 2015 Filing

Operations Trend

Revenue Growth45th 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

2015

Revenue$8,520,062
Expenses$9,012,502
Net Income-$492,440
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 7, 2016
Return Version
2015v2.1
Gross Receipts
$8,522,562
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$3,025,200$2,672,050▼ $353,150
Land, Buildings, and Equipment, Net$2,285,302$2,076,249▼ $209,053
Investments Other Securities$1,446,538$1,468,614▲ $22,076
Accounts Receivable$800,882$951,441▲ $150,559
Investments in Publicly Traded Securities$833,367$842,810▲ $9,443
Prepaid Expenses and Deferred Charges$61,209$59,170▼ $2,039
Inventories for Sale or Use$36,577$36,456▼ $121
Total Assets$8,489,075$8,106,790▼ $382,285
Liabilities
Accounts Payable and Accrued Expenses$890,876$765,385▼ $125,491
Other Liabilities$0$253,200▲ $253,200
Escrow Account Liability$4,163$6,688▲ $2,525
Total Liabilities$895,039$1,025,273▲ $130,234
Net Assets / Fund Balance
Unrestricted Net Assets$7,594,036$7,081,517▼ $512,519
Total Net Assets Fund Balance$7,594,036$7,081,517▼ $512,519
Total Liabilities and Net Assets / Fund Balance$8,489,075$8,106,790▼ $382,285

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,092,715$4,804,014$5,896,729
Equipment$631,401$1,711,714$2,343,115
Land$328,646-$328,646
Other Land Buildings$23,487$140,538$164,025
Other Securities$1,468,614--
Compensation and Service Providers
Top Officer Pay49th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jason CarlsonAdministratorFT$95,422$22,111$117,533

Board Members and Trustees

NameTitle
Nick ZiegelmannPresident
Greg DusekVice President
Howard RayDirector
Rosemary ChristiansonDirector
Shirley JensenDirector
Tami UllandDirector
Lisa TuckerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$116,446
Program Service Revenue
$8,237,541
Investment Income
$96,075
Other Revenue
$70,000
All Other Contributions
$116,446
Change in Net Assets
$-492,440

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,520,062
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-20,079
Total Revenue per Audited Statements
$8,499,983
Total Revenue per Form 990
$8,520,062
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,579,550
Other Expenses$2,428,746
Grants and Similar Amounts Paid$4,206
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,355,139$230,263-$4,585,402
Other Employee Benefits$1,307,691$50,995-$1,358,686
Fees for Services Other$670,262$91,914-$762,176
Payroll Taxes$341,780$25,559-$367,339
Depreciation Depletion$347,891--$347,891
Office Expenses$164,539$18,702-$183,241
Pension Plan Contributions$146,795$3,678-$150,473
Occupancy$149,743--$149,743
All Other Expenses$130,390--$130,390
Current Officers, Directors, Trustees, and Key Employees-$117,650-$117,650
Insurance$114,564--$114,564
Fees for Services Accounting-$73,411-$73,411
Travel$24,273--$24,273
Other Expenses$76,944$19,654-$19,654
Fees for Services Legal-$15,086-$15,086
Grants to Domestic Individuals$4,206--$4,206
Conferences and Meetings$3,816$280-$4,096
Advertising-$3,816-$3,816
Interest$4--$4
Total Functional Expenses$8,359,015$653,487$0$9,012,502

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,012,502
Total Expenses per Audited Statements$9,012,502
Total Expenses per Form 990$9,012,502
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Estimated Third Party Payor Settlement$253,200
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
2016-07-07
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
202
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 III, line 2

“As of July 1, 2015, Lutheran Sunset Home converted 5 skilled nursing beds to Basic Care and was licensed to provide basic care services.”

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 $6,688 and $4,163 at December 31, 2015 and 2014.”

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.”

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IRS990/MissionDesc0Provide 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.
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IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt04250
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt04250
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-20079
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0149743
IRS990/OccupancyGrp/TotalAmt0149743
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt018702
IRS990/OfficeExpensesGrp/ProgramServicesAmt0164539
IRS990/OfficeExpensesGrp/TotalAmt0183241
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt050995
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01307691
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01358686
IRS990/OtherExpensesGrp/Desc0Food
IRS990/OtherExpensesGrp/Desc1Medical Supplies
IRS990/OtherExpensesGrp/Desc2Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc3Dues & Subscriptions
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02479
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt119654
IRS990/OtherExpensesGrp/ProgramServicesAmt0311936
IRS990/OtherExpensesGrp/ProgramServicesAmt1209042
IRS990/OtherExpensesGrp/ProgramServicesAmt276944
IRS990/OtherExpensesGrp/TotalAmt0311936
IRS990/OtherExpensesGrp/TotalAmt1209042
IRS990/OtherExpensesGrp/TotalAmt279423
IRS990/OtherExpensesGrp/TotalAmt319654
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt0253200
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Sale of Bed Licenses
IRS990/OtherRevenueMiscGrp/ExclusionAmt070000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt070000
IRS990/OtherRevenueTotalAmt070000
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0230263
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt04355139
IRS990/OtherSalariesAndWagesGrp/TotalAmt04585402
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt025559
IRS990/PayrollTaxesGrp/ProgramServicesAmt0341780
IRS990/PayrollTaxesGrp/TotalAmt0367339
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03678
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0146795
IRS990/PensionPlanContributionsGrp/TotalAmt0150473
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt061209
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt059170
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/RelatedOrExemptFuncIncomeAmt07571706
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1639372
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt226463
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07571706
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1639372
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt226463
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt035214
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0959
IRS990/PYInvestmentIncomeAmt092593
IRS990/PYOtherExpensesAmt01792281
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt08235826
IRS990/PYRevenuesLessExpensesAmt0-184265
IRS990/PYSalariesCompEmpBnftPaidAmt06754658
IRS990/PYTotalExpensesAmt08547898
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt08363633
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-492440
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt08237541
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03025200
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02672050
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0116446
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt035214
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt044993
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt056513
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt053332
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0306498
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt091825
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt092593
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt089628
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt081109
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt073031
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0428186
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt08237541
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt08235826
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt08423313
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt07623092
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt07706746
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt040226518
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt091825
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt092593
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt089628
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt081109
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt073031
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0428186
IRS990ScheduleA/InvestmentIncomeCYPct00.01050
IRS990ScheduleA/InvestmentIncomePYPct00.00950
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95520
IRS990ScheduleA/PublicSupportPY509Pct00.96900
IRS990ScheduleA/PublicSupportTotal509Amt039126077
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0546450
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0581154
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0279335
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01406939
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0546450
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0581154
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0279335
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt01406939
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt08353987
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt08271040
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt08468306
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt07679605
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt07760078
IRS990ScheduleA/Total509Grp/TotalAmt040533016
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt08445812
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt08363633
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt08557934
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt07760714
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt07833109
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt040961202
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/BookValueAmt01092715
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04804014
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05896729
IRS990ScheduleD/EquipmentGrp/BookValueAmt0631401
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01711714
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02343115
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt09012502
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LandGrp/BookValueAmt0328646
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0328646
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-20079
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt023487
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0140538
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0164025
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0253200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Estimated Third Party Payor Settlement
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01468614
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Mission Investment Fund
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt0-20079
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt08520062
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 $6,688 and $4,163 at December 31, 2015 and 2014.
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/FormAndLineReferenceDesc0Part IV, Line 2b:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02076249
IRS990ScheduleD/TotalBookValueSecuritiesAmt01468614
IRS990ScheduleD/TotalExpensesPerForm990Amt09012502
IRS990ScheduleD/TotalLiabilityAmt0253200
IRS990ScheduleD/TotalRevenuePerForm990Amt08520062
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08499983
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt09012502
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0As of July 1, 2015, Lutheran Sunset Home converted 5 skilled nursing beds to Basic Care and was licensed to provide basic care services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 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/ExplanationTxt2Each 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/ExplanationTxt3While the bylaws allow for an Executive Committee, the committee has not met in the current year.

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,106,790
Liabilities
$1,025,273
Net assets
$7,081,517
Revenue
$8,520,062
Expenses
$9,012,502
Net income
-$492,440
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