Liabilities / Assets
36th percentile
Higher debt load relative to assets than 36% of similar nonprofits.
Bethel Lutheran Foundation
990 • Fiscal year 2014 • EIN 45-0390238
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.15x
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
87th percentile
Higher net margin than 87% of similar nonprofits.
Top Officer Pay
21st percentile
Higher top officer pay than 21% of similar nonprofits.
Top officer pay equals 5.0% of source-year revenue.
Asset Growth
64th percentile
Faster asset growth than 64% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Balance Sheet
Assets
Up$7,258,012
Up $633,163 (+9.6%) from 2013
Net Assets
Up$6,168,567
Up $671,957 (+12%) from 2013
Liabilities
Down$1,089,445
Down $38,794 (-3.4%) from 2013
Revenue And Expenses
Revenue
Down$2,107,895
Down $307,687 (-13%) from 2013
Expenses
Down$1,478,140
Down $8,636 (-0.6%) from 2013
Net Income
Down$629,755
Down $299,051 (-32%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2014 to Dec 31, 2014
- Signed
- Oct 9, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $2,113,486
Mission and Program Overview
Mission
Endowing and supporting bethel lutheran nursing & rehabilitation center.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $3,445,571 | $3,965,142 | ▲ $519,571 |
| Land, Buildings, and Equipment, Net | $2,281,322 | $2,186,459 | ▼ $94,863 |
| Savings and Temporary Cash Investments | $602,989 | $781,386 | ▲ $178,397 |
| Other Notes and Loans Receivable, Net | $279,885 | $279,885 | → $0 |
| Accounts Receivable | $11,984 | $42,641 | ▲ $30,657 |
| Investments Other Securities | $500 | $500 | → $0 |
| Total Assets | $6,624,849 | $7,258,012 | ▲ $633,163 |
| Other Assets Total | $2,598 | $1,999 | ▼ $599 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $995,204 | $956,225 | ▼ $38,979 |
| Other Liabilities | $78,754 | $69,908 | ▼ $8,846 |
| Accounts Payable and Accrued Expenses | $54,281 | $63,312 | ▲ $9,031 |
| Total Liabilities | $1,128,239 | $1,089,445 | ▼ $38,794 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $4,677,922 | $5,116,638 | ▲ $438,716 |
| Permanently Rstr Net Assets | $691,581 | $880,361 | ▲ $188,780 |
| Temporarily Rstr Net Assets | $127,107 | $171,568 | ▲ $44,461 |
| Total Net Assets Fund Balance | $5,496,610 | $6,168,567 | ▲ $671,957 |
| Total Liabilities and Net Assets / Fund Balance | $6,624,849 | $7,258,012 | ▲ $633,163 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,081,517 | $1,097,490 | $3,179,007 |
| Equipment | $16,067 | $115,756 | $131,823 |
| Other Land Buildings | $1,611 | $86,628 | $88,239 |
| Land | $87,264 | - | $87,264 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2014 | $3,329,294 | $188,780 | ▲ $1,092,416 | $246,239 | $4,364,251 |
| 2013 | $1,806,922 | $213,611 | ▲ $1,759,324 | $450,563 | $3,329,294 |
| 2012 | $1,100,011 | $147,125 | ▲ $703,655 | $143,869 | $1,806,922 |
| 2011 | $613,637 | $486,374 | - | - | $1,100,011 |
| 2010 | $262,320 | $351,317 | - | - | $613,637 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| James Yockim | Foundation Director | FT | $96,929 | $8,919 | $105,848 |
Board Members and Trustees
| Name | Title |
|---|---|
| Paula Jarland | Chairperson |
| Lowell Sandvik | Vice Chairperson |
| Maureen Laqua | Director |
| Tina Hanson | Director |
| Lois Reierson | Secretary/Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $489,643
- Program Service Revenue
- $546,201
- Investment Income
- $228,440
- Other Revenue
- $843,611
- All Other Contributions
- $489,643
- Change in Net Assets
- $629,755
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,113,486
- Revenue Not Reported on Financial Statements
- $-5,591
- Revenue Not Reported on Form 990
- $42,202
- Other Revenue Adjustments
- $-5,591
- Total Revenue per Audited Statements
- $2,155,688
- Total Revenue per Form 990
- $2,107,895
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $741,351 |
| Other Expenses | $441,126 |
| Salaries, Compensation, and Employee Benefits | $295,663 |
| Total Fundraising Expense | $51,209 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $741,351 | - | - | $741,351 |
| Other Salaries and Wages | $142,877 | $1,580 | - | $144,457 |
| Depreciation Depletion | $135,861 | $1,046 | - | $136,907 |
| Current Officers, Directors, Trustees, and Key Employees | - | $79,888 | $26,629 | $106,517 |
| Occupancy | $86,888 | $1,231 | - | $88,119 |
| Interest | $48,681 | - | - | $48,681 |
| Other Employee Benefits | $30,087 | $7,081 | - | $37,168 |
| Fees for Services Other | - | $24,185 | - | $24,185 |
| Insurance | $17,305 | $2,103 | - | $19,408 |
| Office Expenses | - | $4,777 | $10,152 | $14,929 |
| All Other Expenses | $142 | $9,334 | $4,327 | $13,803 |
| Travel | - | $9,227 | - | $9,227 |
| Other Expenses | $23,346 | - | $7,766 | $7,766 |
| Payroll Taxes | $4,441 | $2,275 | $758 | $7,474 |
| Conferences and Meetings | - | - | $863 | $863 |
| Advertising | - | - | $714 | $714 |
| Pension Plan Contributions | - | $47 | - | $47 |
| Total Functional Expenses | $1,284,157 | $142,774 | $51,209 | $1,478,140 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,483,731 |
| Expenses per Audited Statements | $1,478,140 |
| Total Expenses per Form 990 | $1,478,140 |
| Expenses Not Reported on Form 990 | $5,591 |
| Expenses Not Reported on Financial Statements | $0 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Bethel Lutheran Nursing & Rehabilitation Center | Williston, ND | 501(c)(3) | to support the mission of Bethel Lutheran Nursing & Rehabilitation Center | $741,351 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $5,591 |
| Fundraising Gross Income | $3,025 |
| 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
| Liability | Amount |
|---|---|
| Annuities Payable | $69,908 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- No
- Backup withholding compliance
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- Yes
- 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 1
“The Board of Directors may, by resolution adopted by two-thirds (2/3) of the total number of Directors, establish an Executive Committee of the Board of Directors of this Corporation and appoint two (2) or more Directors to serve on such Executive Committee, at least one of whom shall be the President of this Corporation. Except for the powers to amend the Articles of Incorporation, and the Bylaws of this Corporation, the Executive Committee shall have all of the powers and authority of the Board of Directors of this Corporation in the management of property, business, and affairs of this Corporation in the intervals between meetings of the Board of Directors, subject always to the direction and control of the Board of Directors.”
Form 990, Part VI, Section A, line 4
“The governing board can now consist of three to nine board members. No more than four of the board members can be employees, officers or Directors of Bethel Lutheran Nursing and Rehabilitation Center. The President no longer is required to be the CEO of the organization and does not have the general duties of active management of the organization.”
Form 990, Part VI, Section A, line 6
“Bethel Lutheran Foundation is governed by member churches. These 26 churches are Lutheran congregations in the Williston area.”
Form 990, Part VI, Section A, line 7A
“The member churches elect delegates who elect board members at Bethel Lutheran Foundation's annual meeting. At least two of the board members must be appointed by the supported organization, Bethel Lutheran Nursing & Rehabilitation Center.”
Form 990, Part VI, Section B, line 11
“The 2014 Form 990 was reviewed by the Board of Directors before filing.”
Form 990, Part VI, Section B, line 12C
“The Board of Directors and all employees are covered by the conflict of interest policy. When a director or employee becomes aware that an issue, event or situation may involve a conflict of interest the director or employee shall make such conflict known to the Board of Directors or appropriate supervisor. In the case of a Board Member or the Director, the Board shall assess the conflict to see whether the conflict is detrimental to the organization. The Board shall take formal action which recognizes the nature of the conflict, a determination as to whether the conflict is detrimental to the organization, and instruction as to the appropriate action to be taken by the director or employee.”
Form 990, Part VI, Section B, line 15A
“To determine the Foundation Director's compensation, a subcommittee of the Board of Directors does a survey of comparable positions, reviews the Director's performance, and then makes a recommendation to the Board of Directors. There are no other officers or key employees.”
Form 990, Part VI, Section C, line 19
“The governing documents, conflict of interest policy, and financial statements are available upon request.”
Filing and Contact Details
Filer
- Filer Name
- Bethel Lutheran Foundation
- EIN
- 45-0390238
- Phone
- 7015720223
- Address
- 1705 3rd Ave W, Williston, ND 58801
Signing Officer
- Name
- Kurt Stoner
- Title
- Foundation Director
- Phone
- 7015720223
- Signed
- 2015-10-09
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Kurt Stoner
- Formed
- 1986
- Legal Domicile
- Nd
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 6
- Volunteers
- 15
Preparer
- Firm
- Eide Bailly Llp
- Address
- PO BOX 1914, BISMARCK, ND 58502-1914
- Preparer
- Lisa Chaffee CPA
- Phone
- 7012551091
Supplemental Narrative
Financial Statement Notes
Part V, Line 4:
“Endowment funds are for the support of Bethel Lutheran Nursing & Rehabilitation Center.”
Part X, Line 2:
“The Foundation is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code, and by virtue therof is also exempt from the payment of income tax to the state of North Dakota. The Foundation evaluates its tax positions that have been taken or are expected to be taken on income tax returns to determine if an accrual is necessary for uncertain tax positions. As of December 31, 2014 and 2013, the unrecognized tax benefit accrual was zero. The Foundation will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred. The Foundation is no longer subject to federal tax examinations by tax authorities for years before 2011 and state examinations for years before 2011.”
Part XI, Line 4B - Other Adjustments:
“Fund raising expenses reported in expenses on financial statements -5,591.”
Part XII, Line 2D - Other Adjustments:
“Fund raising expenses reported in expenses on financial statements 5,591.”
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| IRS990/Desc | 0 | The organization was formed to support Bethel Lutheran Nursing & Rehabilitation Center, in which they annually provide financial support.The Foundation also conducts activities to support the senior citizens of the community, to include those at Bethel Lutheran Nursing & Rehabiliation Center.In September 2014 about one hundred senior citizens attended the 20th annual College for Seniors, a three day workshop providing education, social networking, and entertainment.The organization gives gifts to Relay for Life, Lutheran Social Services which support the local senior citizens.In addition to financial support, Bethel Lutheran Foundation owns 62 senior apartments in three separate facilities located in Williston, ND. The apartments are both market rate and Section 42 Low Income Housing Tax Credit (LIHTC) program. The apartments offer quality senior housing options in our community that are affordable. |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | The Bethel Lutheran Foundation Board in comprised of five board members. Two of the five members are appointed from the Bethel Lutheran Nursing & Rehabilitation Center Board. Because of the small size of the Board, all board members are actively involved in all functions of the Board. The Bethel Foundation Director also attends the monthly Bethel Lutheran Nursing and Rehabilitation Center Board meetings and presents a report prior to their monthly meetings. Dialog between the organizations is open and the Foundation's supporting relationship has functioned well since its inception in 1985. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | Bethel Lutheran Foundation owns 62 senior apartments in three separate facilities located in Williston, ND. The apartments are both market rate and Section 42 Low Income Housing Tax Credit (LIHTC) program. Our apartments also offer several options for food service to help assure proper nutrition for our tenants. It was important to include the LIHTC units in our mix of senior preferred apartments so that we could offer quality senior housing options in our community that were affordable. Williston has seen very large increases in market rate apartments in recent years due to the Bakken oil development. Bethel Foundation has kept our senior preferred apartments (including market rate) very affordable to our tenants. Many of the tenants we serve in our apartments would have been served by the nursing facility in the 1950, 60 & 70's. At that time there were no other options for seniors in our community other than Bethel Lutheran Home. Today more of these seniors are able to remain independent and un-institutionalized longer because of the senior living apartments. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 2 | If the organization did not conduct the activities described in Section E, line 2a, the supported organization would have to directly undertake the activities of managing the endowment, providing housing for elderly, and grant making. The supported organization was formed to provide for healthcare needs of the region. The supported organization is providing for the healthcare needs of the region through the use of the organization and its activities. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Schedule A, Section D, Line 3: |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 2 | Schedule A, Section E, Line 2b: |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Endowment funds are for the support of Bethel Lutheran Nursing & Rehabilitation Center. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | The Foundation is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code, and by virtue therof is also exempt from the payment of income tax to the state of North Dakota. The Foundation evaluates its tax positions that have been taken or are expected to be taken on income tax returns to determine if an accrual is necessary for uncertain tax positions. As of December 31, 2014 and 2013, the unrecognized tax benefit accrual was zero. The Foundation will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred. The Foundation is no longer subject to federal tax examinations by tax authorities for years before 2011 and state examinations for years before 2011. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Fund raising expenses reported in expenses on financial statements -5,591. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | Fund raising expenses reported in expenses on financial statements 5,591. |
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| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part X, Line 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XI, Line 4b - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part XII, Line 2d - Other Adjustments: |
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| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | to support the mission of Bethel Lutheran Nursing & Rehabilitation Center |
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| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | The Foundation Director and the Board of Directors review Bethel Lutheran Nursing & Rehabilitation Center's annual financial statements. |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $7,258,012
- Liabilities
- $1,089,445
- Net assets
- $6,168,567
- Revenue
- $2,107,895
- Expenses
- $1,478,140
- Net income
- $629,755