Civic Intelligence

Lutheran Sunset Home

990 • Fiscal year 2016 • EIN 45-0277232

Jan 01, 2016 to Dec 31, 2016 • Filed on May 08, 2017

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

40th percentile

0.10x

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

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

32nd percentile

0.08x

Higher debt load relative to revenue than 32% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

25th percentile

-5.9%

Higher net margin than 25% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

60th percentile

$141,923

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

10th percentile

-10%

Faster asset growth than 10% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

58th percentile

5.3%

Faster revenue growth than 58% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets40th percentile

Assets

Down

$7,284,289

Down $822,501 (-10%) from 2015

Net Assets

Down

$6,542,050

Down $539,467 (-7.6%) from 2015

Liabilities

Down

$742,239

Down $283,034 (-28%) from 2015

Revenue And Expenses
Liabilities / Revenue32nd percentileNet Margin25th percentile

Revenue

Up

$8,972,834

Up $452,772 (+5.3%) from 2015

Expenses

Up

$9,500,363

Up $487,861 (+5.4%) from 2015

Net Income

Down

-$527,529

Down $35,089 (-7.1%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth10th 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

2016

Assets$7,284,289
Liabilities$742,239
Net Assets$6,542,050
Open 2016 Filing

Operations Trend

Revenue Growth58th 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

2016

Revenue$8,972,834
Expenses$9,500,363
Net Income-$527,529
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 8, 2017
Return Version
2016v3.0
Gross Receipts
$8,972,834
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$2,672,050$2,635,612▼ $36,438
Land, Buildings, and Equipment, Net$2,076,249$1,806,664▼ $269,585
Investments Other Securities$1,468,614$1,491,102▲ $22,488
Accounts Receivable$951,441$769,974▼ $181,467
Investments in Publicly Traded Securities$842,810$499,427▼ $343,383
Prepaid Expenses and Deferred Charges$59,170$53,126▼ $6,044
Inventories for Sale or Use$36,456$28,384▼ $8,072
Total Assets$8,106,790$7,284,289▼ $822,501
Liabilities
Accounts Payable and Accrued Expenses$765,385$737,400▼ $27,985
Other Liabilities$253,200$0▼ $253,200
Escrow Account Liability$6,688$4,839▼ $1,849
Total Liabilities$1,025,273$742,239▼ $283,034
Net Assets / Fund Balance
Unrestricted Net Assets$7,081,517$6,542,050▼ $539,467
Total Net Assets Fund Balance$7,081,517$6,542,050▼ $539,467
Total Liabilities and Net Assets / Fund Balance$8,106,790$7,284,289▼ $822,501

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$925,879$4,970,850$5,896,729
Equipment$531,988$1,839,394$2,371,382
Land$328,646-$328,646
Other Land Buildings$20,151$143,874$164,025
Other Securities$1,491,102--
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jason CarlsonAdministrator (Thru Dec)FT$117,512$24,411$141,923
Rodney AlmeInterim Administrator (Since Nov)FT$10,000$300$10,300

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
$202,138
Program Service Revenue
$8,624,153
Investment Income
$79,043
Other Revenue
$67,500
All Other Contributions
$202,138
Change in Net Assets
$-527,529

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,972,834
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-11,938
Total Revenue per Audited Statements
$8,960,896
Total Revenue per Form 990
$8,972,834
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,830,061
Other Expenses$2,665,488
Grants and Similar Amounts Paid$4,814
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,495,882$235,890-$4,731,772
Other Employee Benefits$1,333,017$87,389-$1,420,406
Fees for Services Other$804,915$121,980-$926,895
Payroll Taxes$353,296$28,557-$381,853
Depreciation Depletion$297,852--$297,852
Office Expenses$138,274$25,099-$163,373
Current Officers, Directors, Trustees, and Key Employees-$152,341-$152,341
Occupancy$143,726--$143,726
Pension Plan Contributions$137,079$6,610-$143,689
Insurance$112,090--$112,090
Other Expenses$96,859$520-$97,379
All Other Expenses$40,859$23,237-$64,096
Fees for Services Accounting-$37,860-$37,860
Travel$20,852--$20,852
Fees for Services Legal-$11,453-$11,453
Advertising-$9,430-$9,430
Grants to Domestic Individuals$4,814--$4,814
Conferences and Meetings$3,778$297-$4,075
Interest$6--$6
Total Functional Expenses$8,759,700$740,663$0$9,500,363

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,500,363
Total Expenses per Audited Statements$9,500,363
Total Expenses per Form 990$9,500,363
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 11B

“The Form 990 is distributed at a 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
Rodney Alme
Title
Interim Administrator
Phone
7013521901
Signed
2017-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rodney Alme
Formed
1963
Legal Domicile
Nd
Voting Board Members
7
Independent Board Members
7
Employees
199
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 3

“As of July 1, 2016, Lutheran Sunset Home discontinued basic care services and subsequently sold their five basic care bed licenses.”

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 $4,839 and $6,688 at December 31, 2016 and 2015.”

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 its 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/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt07081517
IRS990/NetAssetsOrFundBalancesEOYAmt06542050
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-11938
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0143726
IRS990/OccupancyGrp/TotalAmt0143726
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt025099
IRS990/OfficeExpensesGrp/ProgramServicesAmt0138274
IRS990/OfficeExpensesGrp/TotalAmt0163373
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt087389
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01333017
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01420406
IRS990/OtherExpensesGrp/Desc0Food
IRS990/OtherExpensesGrp/Desc1Bad Debt
IRS990/OtherExpensesGrp/Desc2Medical Supplies
IRS990/OtherExpensesGrp/Desc3Repairs & Maintenance
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0520
IRS990/OtherExpensesGrp/ProgramServicesAmt0319868
IRS990/OtherExpensesGrp/ProgramServicesAmt1232284
IRS990/OtherExpensesGrp/ProgramServicesAmt2224249
IRS990/OtherExpensesGrp/ProgramServicesAmt396859
IRS990/OtherExpensesGrp/TotalAmt0319868
IRS990/OtherExpensesGrp/TotalAmt1232284
IRS990/OtherExpensesGrp/TotalAmt2224249
IRS990/OtherExpensesGrp/TotalAmt397379
IRS990/OtherLiabilitiesGrp/BOYAmt0253200
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Sale of Bed Licenses
IRS990/OtherRevenueMiscGrp/ExclusionAmt067500
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt067500
IRS990/OtherRevenueTotalAmt067500
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0235890
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt04495882
IRS990/OtherSalariesAndWagesGrp/TotalAmt04731772
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt028557
IRS990/PayrollTaxesGrp/ProgramServicesAmt0353296
IRS990/PayrollTaxesGrp/TotalAmt0381853
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt06610
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0137079
IRS990/PensionPlanContributionsGrp/TotalAmt0143689
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt059170
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt053126
IRS990/PrincipalOfficerNm0Rodney Alme
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/RelatedOrExemptFuncIncomeAmt07976655
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1626588
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt220910
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07976655
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1626588
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt220910
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0116446
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt04206
IRS990/PYInvestmentIncomeAmt096075
IRS990/PYOtherExpensesAmt02428746
IRS990/PYOtherRevenueAmt070000
IRS990/PYProgramServiceRevenueAmt08237541
IRS990/PYRevenuesLessExpensesAmt0-492440
IRS990/PYSalariesCompEmpBnftPaidAmt06579550
IRS990/PYTotalExpensesAmt09012502
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt08520062
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-527529
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt08624153
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02672050
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02635612
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0202138
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0116446
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt035214
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt044993
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt056513
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0455304
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt079043
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt091825
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt092593
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt089628
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt081109
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0434198
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt08624153
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt08237541
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt08235826
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt08423313
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt07623092
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt041143925
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt079043
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt091825
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt092593
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt089628
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt081109
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0434198
IRS990ScheduleA/InvestmentIncomeCYPct00.01030
IRS990ScheduleA/InvestmentIncomePYPct00.01050
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.94370
IRS990ScheduleA/PublicSupportPY509Pct00.95520
IRS990ScheduleA/PublicSupportTotal509Amt039665141
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0527149
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0546450
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0581154
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0279335
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01934088
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0527149
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0546450
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0581154
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0279335
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt01934088
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt08826291
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt08353987
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt08271040
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt08468306
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt07679605
IRS990ScheduleA/Total509Grp/TotalAmt041599229
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt08905334
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt08445812
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt08363633
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt08557934
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt07760714
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt042033427
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/BookValueAmt0925879
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04970850
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05896729
IRS990ScheduleD/EquipmentGrp/BookValueAmt0531988
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01839394
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02371382
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt09500363
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LandGrp/BookValueAmt0328646
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0328646
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-11938
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt020151
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0143874
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0164025
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01491102
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Mission Investment Fund
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt0-11938
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt08972834
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 $4,839 and $6,688 at December 31, 2016 and 2015.
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 its 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/TotalBookValueLandBuildingsAmt01806664
IRS990ScheduleD/TotalBookValueSecuritiesAmt01491102
IRS990ScheduleD/TotalExpensesPerForm990Amt09500363
IRS990ScheduleD/TotalRevenuePerForm990Amt08972834
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08960896
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt09500363
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0As of July 1, 2016, Lutheran Sunset Home discontinued basic care services and subsequently sold their five basic care bed licenses.
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.

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,284,289
Liabilities
$742,239
Net assets
$6,542,050
Revenue
$8,972,834
Expenses
$9,500,363
Net income
-$527,529
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