Civic Intelligence

Bethesda of Beresford

EIN 46-0225023 • 501(c)3 • Beresford, SD

Profile

Bethesda of beresford is a christian community dedicated to the art of healing and the joy of caring.

606 W CedarBeresford, SD 57004-1198

www.bethesdasd.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

38th percentile

0.06x

Higher debt load relative to assets than 38% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.06x

Higher debt load relative to revenue than 30% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

80th percentile

29%

Higher net margin than 80% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

32nd percentile

$82,646

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

92nd percentile

51%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

84th percentile

51%

Faster revenue growth than 84% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,487,269

Up $1,853,646 (+51%) from 2023

Liabilities

Up

$313,722

Up $101,006 (+47%) from 2023

Net Assets

Up

$5,173,547

Up $1,752,640 (+51%) from 2023

Revenue

Up

$5,590,570

Up $1,898,051 (+51%) from 2023

Expenses

Up

$3,943,301

Up $230,572 (+6.2%) from 2023

Net Income

Up

$1,647,269

Up $1,667,479 (+8251%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $4,523,673Liabilities 2010: $1,221,094Net Assets 2010: $3,302,5792010Assets 2011: $4,847,922Liabilities 2011: $891,718Net Assets 2011: $3,956,2042011Assets 2012: $4,981,550Liabilities 2012: $540,474Net Assets 2012: $4,441,0762012Assets 2013: $4,904,614Liabilities 2013: $243,912Net Assets 2013: $4,660,7022013Assets 2014: $4,869,700Liabilities 2014: $360,123Net Assets 2014: $4,509,5772014Assets 2015: $4,246,921Liabilities 2015: $436,624Net Assets 2015: $3,810,2972015Assets 2016: $3,976,164Liabilities 2016: $339,904Net Assets 2016: $3,636,2602016Assets 2017: $3,818,742Liabilities 2017: $545,890Net Assets 2017: $3,272,8522017Assets 2018: $3,384,513Liabilities 2018: $592,662Net Assets 2018: $2,791,8512018Assets 2019: $3,536,883Liabilities 2019: $714,592Net Assets 2019: $2,822,2912019Assets 2020: $3,950,612Liabilities 2020: $728,041Net Assets 2020: $3,222,5712020Assets 2021: $3,676,012Liabilities 2021: $280,183Net Assets 2021: $3,395,8292021Assets 2022: $3,546,994Liabilities 2022: $214,465Net Assets 2022: $3,332,5292022Assets 2023: $3,633,623Liabilities 2023: $212,716Net Assets 2023: $3,420,9072023Assets 2024: $5,487,269Liabilities 2024: $313,722Net Assets 2024: $5,173,5472024

Highlighted filing

2024

Assets$5,487,269
Liabilities$313,722
Net Assets$5,173,547

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,261,0432010Expenses 2011: $3,324,9172011Expenses 2012: $3,428,3132012Revenue 2013: $3,980,824Expenses 2013: $3,764,738Net Income 2013: $216,0862013Revenue 2014: $4,064,553Expenses 2014: $4,212,589Net Income 2014: -$148,0362014Revenue 2015: $3,844,155Expenses 2015: $4,467,319Net Income 2015: -$623,1642015Revenue 2016: $4,090,796Expenses 2016: $4,320,247Net Income 2016: -$229,4512016Revenue 2017: $4,145,302Expenses 2017: $4,610,618Net Income 2017: -$465,3162017Revenue 2018: $4,112,688Expenses 2018: $4,493,874Net Income 2018: -$381,1862018Revenue 2019: $4,225,178Expenses 2019: $4,364,662Net Income 2019: -$139,4842019Revenue 2020: $4,888,072Expenses 2020: $4,504,790Net Income 2020: $383,2822020Revenue 2021: $3,683,299Expenses 2021: $3,737,038Net Income 2021: -$53,7392021Revenue 2022: $3,584,917Expenses 2022: $3,393,180Net Income 2022: $191,7372022Revenue 2023: $3,692,519Expenses 2023: $3,712,729Net Income 2023: -$20,2102023Revenue 2024: $5,590,570Expenses 2024: $3,943,301Net Income 2024: $1,647,2692024

Highlighted filing

2024

Revenue$5,590,570
Expenses$3,943,301
Net Income$1,647,269

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.49$0.31$5.17$5.59$3.94$1.65
2023Detailed filing. Detailed filing data is available for this year.$3.63$0.21$3.42$3.69$3.71$0.02
2022Detailed filing. Detailed filing data is available for this year.$3.55$0.21$3.33$3.58$3.39$0.19
2021Detailed filing. Detailed filing data is available for this year.$3.68$0.28$3.40$3.68$3.74$0.05
2020Detailed filing. Detailed filing data is available for this year.$3.95$0.73$3.22$4.89$4.50$0.38
2019Detailed filing. Detailed filing data is available for this year.$3.54$0.71$2.82$4.23$4.36$0.14
2018Detailed filing. Detailed filing data is available for this year.$3.38$0.59$2.79$4.11$4.49$0.38
2017Detailed filing. Detailed filing data is available for this year.$3.82$0.55$3.27$4.15$4.61$0.47
2016Detailed filing. Detailed filing data is available for this year.$3.98$0.34$3.64$4.09$4.32$0.23
2015Detailed filing. Detailed filing data is available for this year.$4.25$0.44$3.81$3.84$4.47$0.62
2014Detailed filing. Detailed filing data is available for this year.$4.87$0.36$4.51$4.06$4.21$0.15
2013Detailed filing. Detailed filing data is available for this year.$4.90$0.24$4.66$3.98$3.76$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.98$0.54$4.44$3.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.85$0.89$3.96$3.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.52$1.22$3.30$3.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 25, 2025
Return Version
2024v5.2
Gross Receipts
$6,161,716
Mission and Program Overview

Mission

Bethesda of beresford is a christian community dedicated to the art of healing and the joy of caring.

Elderly housing and care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,637,356$1,853,807▲ $216,451
Accounts Receivable$318,718$1,671,616▲ $1,352,898
Land, Buildings, and Equipment, Net$1,127,834$1,235,928▲ $108,094
Savings and Temporary Cash Investments$518,363$697,495▲ $179,132
Inventories for Sale or Use$23,432$20,503▼ $2,929
Total Assets$3,633,623$5,487,269▲ $1,853,646
Other Assets Total$7,920$7,920→ $0
Liabilities
Accounts Payable and Accrued Expenses$197,566$303,206▲ $105,640
Escrow Account Liability$15,150$10,516▼ $4,634
Total Liabilities$212,716$313,722▲ $101,006
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,415,507$5,173,547▲ $1,758,040
Net Assets With Donor Restrictions$5,400$0▼ $5,400
Total Net Assets Fund Balance$3,420,907$5,173,547▲ $1,752,640
Total Liabilities and Net Assets / Fund Balance$3,633,623$5,487,269▲ $1,853,646

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$775,758$3,939,850$4,715,608
Equipment$331,022$1,515,953$1,846,975
Other Land Buildings$42,435$181,488$223,923
Land$86,713-$86,713
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Britney SengerAdministratorFT$79,467$3,179$82,646

Board Members and Trustees

NameTitle
Dean ChadwellChairperson
Pam McgillVice-chairperson
Amelia SaveyDirector
JENNIFER O'CONNELLDirector
Jean AllerdingsDirector
Sherry VandreDirector
Nancy EckelsDirector From 09/2024
Clifton SaugstadDirector Until 04/2024
Chris HansenRegional Director
Brenda HansenSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Titan Medical GroupStaffing Services2110 S 169TH PLAZA SUITE 100, Omaha, NE 68130$338,170
Midwest Health SolutionsStaffing Services408 W 6TH ST, Crooks, SD 57020$178,747
Quick2hireStaffing Services74 E GLENWOOD AVE 321, Smyrna, DE 19977$169,397
Tri-state NursingStaffing Services3100 S LAKEPORT ST, Sioux City, IA 51106$139,444
Interim HealthcareStaffing Services3608 S SOUTHEASTERN AVE, Sioux Falls, SD 57103-7123$129,705
Revenue and Support

Revenue Composition

Contributions and Grants
$10,050
Program Service Revenue
$3,982,830
Investment Income
$61,480
Other Revenue
$1,536,210
Change in Net Assets
$1,647,269

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,590,570
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$105,371
Total Revenue per Audited Statements
$5,695,941
Total Revenue per Form 990
$5,590,570
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,130,899
Salaries, Compensation, and Employee Benefits$1,812,402
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,472,922$1,960-$1,474,882
Fees for Services Other$1,049,510$190,981-$1,240,491
Depreciation Depletion$168,482$21,572-$190,054
Office Expenses$135,042$16,551-$151,593
Payroll Taxes$141,760$8,251-$150,011
Occupancy$120,929$14,821-$135,750
Other Employee Benefits$87,998$5,122-$93,120
Insurance$76,713$9,402-$86,115
Current Officers, Directors, Trustees, and Key Employees-$82,645-$82,645
Fees for Services Management-$71,070-$71,070
Other Expenses$14,191$1,740-$15,931
Pension Plan Contributions$11,098$646-$11,744
All Other Expenses$1,301--$1,301
Advertising-$1,132-$1,132
Conferences and Meetings$1,055--$1,055
Travel-$37-$37
Total Functional Expenses$3,517,371$425,930$0$3,943,301

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,943,301
Total Expenses per Audited Statements$3,943,301
Total Expenses per Form 990$3,943,301
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The organization has a management agreement with caring professionals, dell rapids, sd. The organization paid $68,383 in 2024 to caring professionals for regional director services provided by chris hansen.

Form 990, Part VI, Section A, Line 6

The members of the organization consist of 13 lutheran churches. There is only one class of members.

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

All members have the same voting rights. The members' role is to elect the board of directors.

Form 990, Part VI, Section A, Line 7B

Changes to bylaws require approval of the members.

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

Bethesda of beresford does not utilize committees in conjunction with its board of directors.

Form 990, Part VI, Section B, Line 11B

The administrator reviews form 990 prior to its submission. The board members are provided a copy of the form 990 prior to its submission.

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

Persons covered by the policy include every board member, every member of any board committee, all officers of the home, and all management personnel of the home. Covered members are required to sign the conflict of interest statement each year. The administrator receives and reviews all of the annual conflict of interest statements which list any and all financial and conflicting interests. The chairperson of the board is then familiarized with all disclosures in case a conflict arises, and the vice chairperson of the board is familiarized with the chairperson's disclosure. If a conflict arises, the board chairperson, board committee or the board may ask the interested person to leave the meeting during discussions of the matter, and the board must approve the matter by a majority vote, not including a vote of the interested person.

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

A market analysis was conducted for the administrator using comparable data and was conducted as an independent review. Compensation was approved by the board of directors.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements are not available to the public.

Form 990, Part VII

The administrator acts in the capacity of top management official and top financial official of the organization.

Filing and Contact Details

Filer

Filer Name
Bethesda of Beresford
EIN
46-0225023
Phone
6057632050
Address
606 W CEDAR, BERESFORD, SD 57004-1198

Signing Officer

Name
Britney Senger
Title
Administrator
Phone
6057634650
Signed
2025-09-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Britney Senger
Formed
1971
Legal Domicile
Sd
Voting Board Members
8
Independent Board Members
8
Employees
80
Volunteers
15

Preparer

Firm
Eide Bailly Llp
Address
345 N REID PL STE 400, SIOUX FALLS, SD 57103-7034
Preparer
Laurie Hanson CPA
Phone
6053391999
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Nurse aide temps: program service expenses 1,039,515. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,039,515. Professional fees: program service expenses 0. Management and general expenses 190,981. Fundraising expenses 0. Total expenses 190,981. Dietary consultant: program service expenses 9,554. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,554. Social services consultant: program service expenses 441. Management and general expenses 0. Fundraising expenses 0. Total expenses 441.

Financial Statement Notes

PART IV, LINE 2B:

The escrow account liability is included on the balance sheet. Part x line 21 includes funds held for nursing home residents for ancillary purchases.

PART X, LINE 2:

The home believes that it has appropriate support for any tax positions taken affecting its annual filing requirement, 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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