2023-08-16T10:18:09-05:00 2022-12-31 450250958 Eide Bailly LLP 1730 Burnt Boat Loop Ste 100 Bismarck ND 585030886 990 2022-01-01 450274012 American Lutheran Homes Inc AMER 7012393000 201 South University Drive Fargo ND 58103 Shawn Stuhaug President/CEO 7012393000 2023-08-16 1 Shawn Stuhaug 999009999 1 Lisa Chaffee CPA P00193453 7012551091 2023-08-17 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Bethany On University Shawn Stuhaug 201 South University Drive Fargo ND 58103 36959102 0 X www.bethanynd.org X 1959 ND Provide long term care services 10 10 1162 175 0 0 5479980 61561 29255824 31838072 29968 82645 0 4976824 34765772 36959102 0 0 0 0 18469360 19817101 0 0 0 10659802 12916003 29129162 32733104 5636610 4225998 43343032 47310149 24704170 24800050 18638862 22510099 X To provide living opportunities in a senior community shaped by Christian values. 0 0 28639204 31838072 American Lutheran Homes, Inc. (ALH) operates as a charitable organization consistent with the requirements of Internal Revenue Code Section 501(c)(3). ALH provides long term care services including skilled nursing care, transitional care, assisted living, and basic care services. ALH does not discriminate against individuals in the admissions process or in the delivery of care with regard to ability to pay for services. The assisted living and basic care facilities operated by ALH primarily serve low-income elderly residents. The organization's cash reserves are generally applied to expansion and replacement of existing facilities and equipment, amortization of Continued on Schedule O...mortgages, improvements in resident care, training and education, and community benefit activities.The governing board of ALH is made up of leaders in the Fargo-Moorhead-West Fargo business community. Consistent with its charitable mission, ALH provides community benefit to the area served. In 2022, community benefit activities included: - Speaker's Bureau Services: free educational sessions to agencies and individuals in the community on topics such as:o Bethany on the Growo Advance Directive Educationo Careers in Long Term Careo Early Dementia Careo Activities with a Purposeo The A, B, C & Ds of Medicareo Facing our Later Days in Faitho Managing Your Resources Estate Planning o Volunteerism The Rewards of Giving Yourself - Groups to which our Speaker's Bureau are typically presented information include service clubs, churches, and senior centers. No sessions were scheduled in 2022 due to the COVID-19 pandemic. - Endings & Beginnings: a support group for family members dealing with a loved one diagnosed with dementia. - Virtual Dementia/Sensitivity Training: provided to employees and community members. This training program teaches participants about the challenges and frustrations of an elderly nursing home resident in managing day-to-day tasks and activities. Participants learn through active involvement in a simulation exercise what it is like to be challenged by issues such as hearing impairment, deteriorating vision, dementia, loss of control of their environment, and communication difficulties. - Volunteerism: coordinates a volunteers program that included approximately 175 volunteers giving over 10,500 hours of service, providing mental stimulation and emotional support to ALH's 303 elderly residents. Volunteers included members of sponsoring churches, Experience Works program volunteers, business groups, and many student volunteers from the community's schools elementary, middle, high schools, and colleges. - Scholarship programs and student loan repayment bonus opportunities: ALH recognizes that to continuously improve the organization's value to our community and our residents, to encourage life-long learning among employees, and to achieve an "employer of choice" status, it is in our best interest to provide opportunities to assist eligible employees in pursuing formal, healthcare-related education. - School partnerships: ALH works with area nursing and other healthcare-related programs to provide on-site training opportunities for students. In 2022, we had 149 nursing students complete clinical experiences at our facility. We provide a CNA training program for individuals in the Fargo-Moorhead community interested in pursuing a career as a nursing assistant. We also provide clinical site experience for an outside CNA training program, CPR training, and CNA testing and "test-out" classes. Other school partnerships include learning opportunities for dietetic students, and internship opportunities for students in social work, dietetics, activities, and LTC administration programs. - Assessment and referral services: our staff help refer individuals needing long term care services to the appropriate agency in the community. ALH licensed social workers provide guidance with medical assistance applications for residents/families. -In-kind donations: ALH helps support the work of other non-profit agencies by donating items such as healthcare equipment, supplies, food products, clothing, and furnishings. Specific agencies include::o HEROo Great Plains Food Bank - Community Support - generalo ALH provides meeting room space and accommodations for non-profit organizations and community groups. o ALH supports and sponsors the Northern Plains Conference on Aging and Disability, as well as sponsoring the RSVP+ program.o Facility space is open to use by outside groups for meetings, performances, activities, music recitals and other programs.o ALH organizes employee participation in fundraising activities for Cass-Clay United Way and the Alzheimer's Association.o Recognizes the contributions to and the impact seniors have had on the community by sponsoring the annual Senior of the Year awards program. - Community Support - leadership: Representatives from ALH serve on non-profit boards and civic organizations that work to improve the quality of life in the Fargo-Moorhead area:o President/CEO: serves on the BEK Care (dba Ethos) board of directors, and various committees of the North Dakota Long Term Care Association (NDLTCA). Also serves on the board of ShareHouse, Fargo.o Chief Financial Officer: serves as secretary of the BEK Care board of directors, and is a member of the Funding and Reimbursement Committee of the NDLTCA.o Senior Executive of Resident Care: serves on the FM Clinical & Academic Collaborative, Great Plains & Lake Superior Quality Innovation Network, Resident Issues Committee of the NDLTCA, the Ethos Advisory Committee & Board, and as a NCLEX test reviewer/item reviewer for the National Board of Nursing. She also serves as an interviewer for the NDSU BSN nursing program/application process, serves on advisory panels for Rasmussen, NDSCS, Mayville, MState and NDSU nursing programs, and is a member of the AHCA workforce committee.o Senior Executive of Human Resources: serves on a panel for the MState New American program, the Ethos Advisory Committee, the Find the Good Life recruiter network (a collaborative group working to recruit future workers to North Dakota), and a local HR peer group that meets quarterly to discuss issues such as workforce recruitment and retention strategies.o Senior Executive of Housing/Assisted Living: serves as a board member of the Fargo West Rotary service club, member of the NDLTCA Assisted Living Committee, serves as a member of the NDLTCA Basic Care Committee, and serves on the American Health Care Association/National Center for Assisted Living (AHCA/NCAL) Not-For-Profit Committee.o Senior Executive of Development & Community Relations: serves on the Public Affairs Committee of the Fargo-Moorhead-West Fargo Chamber of Commerce. He also serves on the Ethos Advisory Committee and with the Coalition of Service Providers for the Elderly. - ALH's care provided:o Bethany on University Skilled Care: 172 beds, 61,902 days of care, and 535,190 employee hours. Total expenses including management and general: $27,573,818.o Bethany Towers I Basic Care: 53 beds, 17,789 days of care, and 53,282 employee hours. Total expenses including management and general:$2,649,269.o Bethany Towers II Basic Care: 24 beds, Assisted Living 54 beds. Basic Care days of care totaled 8,042, and Assisted Living days of care, 15,212. Bethany Towers II employee hours totaled 36,212, and total expenses including management and general were $2,406,254. 28639204 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 48 0 1 1162 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 1 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 1 0 X Kaye Angus 7014788906 201 South University Drive Fargo ND 58103 Charlotte Rusch Chair 1.00 3.00 X X 0 0 0 Jack Rydell Vice Chair 1.00 3.00 X X 0 0 0 Mary Johnson Treasurer (thru March) 1.00 3.00 X X 0 0 0 Paulette Amundson Treasurer (as of April) 1.00 3.00 X X 0 0 0 Lianne Rockstad Secretary 1.00 3.00 X X 0 0 0 Bruce Davidson Trustee 1.00 3.00 X 0 0 0 Neal Eriksmoen Trustee 1.00 3.00 X 0 0 0 Martha Leclerc Trustee 1.00 3.00 X 0 0 0 Dan Beauchamp Trustee 1.00 3.00 X 0 0 0 Ben Carlsrud Trustee 1.00 3.00 X 0 0 0 Roger Olson Trustee (as of April) 1.00 3.00 X 0 0 0 David Glatt Trustee (thru August) 1.00 3.00 X 0 0 0 Shawn Stuhaug President/CEO 28.00 22.00 X 323894 0 18128 Jane Kelly CFO (thru September) 28.00 22.00 X 175053 0 15119 Kaye Angus CFO (as of August) 28.00 22.00 X 82593 0 16064 Dawn Hummel Senior Exec Resident Care 28.00 22.00 X 155050 0 6202 Adam Broers Senior Exec HR 30.00 20.00 X 122092 0 11638 Christoper Cooley RN 42nd Campus 0.00 45.00 X 120393 0 4586 Alyssa Blumler DON University Campus 45.00 0.00 X 112290 0 4504 Brigitte Bisimwa CNA University Campus 45.00 0.00 X 105305 0 10102 Carman Swenson DON 42nd Campus 0.00 45.00 X 100601 0 7849 1297271 0 94192 8 0 1 0 Blue Stone Therapy Inc 4319 NW Urbandale Dr Urbandale IA 50322 Contracted Therapy 2007551 Prime Time Healthcare LLC PO Box 3544 Omaha NE 68103 Contracted Nursing 693147 Eide Bailly LLP PO Box 2545 Fargo ND 58108 Accounting Services 197017 In-House Advertising & Consulting 4445 2nd Ave S 2 Fargo ND 58103 Advertising 189435 Northern Plains Mechanical 4537 13th Ave N Fargo ND 58102 Air Handling Upgrade 129564 7 373 54188 7000 61561 Resident Service Revenue 623000 31628252 31628252 Supporting Revenue 900099 209820 209820 31838072 71505 71505 11140 0 11140 11140 11140 Employee Retention Credit 900099 4976824 4976824 4976824 36959102 36814896 0 82645 X 792436 792436 15840834 14960328 880506 272412 242023 30389 1696134 1538923 157211 1215285 1096892 118393 52677 52677 14452 14452 4211069 4211069 2993936 1823305 1170631 949739 949739 133208 133208 45498 36732 8766 724847 619584 105263 2231393 1898373 333020 177132 177132 Medical Supplies 973003 973003 Bad Debt Expense 245221 26066 219155 Recruitment Fees 131474 122900 8574 Memberships 25295 25295 7059 7059 32733104 28639204 4093900 0 9495604 8583301 3262199 8958076 4244161 3985518 251560 206560 219034 346637 56770974 35094879 22836909 21676095 602886 670039 240547 362591 2190132 2521332 43343032 47310149 2648126 3783121 20127969 19239919 57436 61194 1798847 1571923 71792 63926 0 79967 24704170 24800050 X 18638862 22510099 18638862 22510099 43343032 47310149 X 4225998 -354761 X 0 1 X 1 0 X 174 9120 1605654 5479980 61561 7156489 25410071 27223375 29179502 29255824 31838072 142906844 25410245 27232495 30785156 34735804 31899633 150063333 0 0 0 150063333 14433 24746 27781 25074 71505 163539 14433 24746 27781 25074 71505 163539 4976824 4976824 25424678 27257241 30812937 34760878 36947962 155203696 0.96690 0.99930 0.00110 0.00070 X Schedule A, Part III, Line 12, Explanation of Other Income: Employee Retention Credit - 2022 Amount: $ 4,976,824. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 392624 12620 -275 404969 324339 33070 35215 392624 0.00000 0.53820 0.46180 0 1 1 1023011 1023011 41868702 24566284 17302418 12470110 9520823 2949287 1409151 1007772 401379 21676095 Related Party Receivables 1893865 Bed Licenses 547500 Right of Use Assets 79967 2521332 Right of Use Liability 79967 79967 X 36749282 0 36749282 209820 209820 36959102 32523284 0 32523284 209820 209820 32733104 Part IV, Line 2b: The Organization acts as custodian for the funds of the residents. These funds are included in cash and cash equivalents and a corresponding liability is included in accounts payable-trade in the financial statements. Resident trust funds totaled $57,436 and $61,194 at December 31, 2021 and 2022. Part V, Line 4: A related organization, Bethany Homes, Inc., holds and administers the endowments. The endowments are used to benefit American Lutheran Homes, Inc. Part X, Line 2: American Lutheran Homes believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the consolidated financial statements. Bethany 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 4b - Other Adjustments: Dining Services Revenue Recorded in Expenses for Financial Statement 209,820. Part XII, Line 4b - Other Adjustments: Dining Services Revenue Recorded in Revenue on Form 990 209,820. X X X 0 0 0 0 0 0 0 1 0 Shawn Stuhaug President/CEO 282373 0 41521 0 0 0 11628 0 6620 0 342142 0 0 0 Jane Kelly CFO (thru September) 156591 0 18462 0 0 0 7272 0 7927 0 190252 0 0 0 Dawn Hummel Senior Exec Resident Care 145050 0 10000 0 0 0 6202 0 96 0 161348 0 0 0 Part I, Line 7 Incentive bonuses for CEO and Senior Management members based on work plan criteria. CEO workplan and bonus is approved/determined by the Board. The CEO approves bonuses for Senior Management. A Cass County North Dakota 456002205 2010-10-01 6400000 Construct & Equip Retirement Living Campus 0 0 0 B City of Argusville North Dakota 450310938 2013-12-20 10000000 Construct & Equip Retirement Living Campus 0 0 0 C City of Harwood North Dakota 450371534 2013-12-20 10000000 Construct & Equip Retirement Living Campus 0 0 0 A 2414482 6400000 54857 6345143 2010 0 0 1 1 B 2709243 10000000 35000 9965000 2018 0 0 0 1 C 1960356 10000000 5660 35000 9965000 2016 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 1 0 0 0 0 B 0 0 0 1 1 0 0 0 0 C 0 0 0 1 1 0 0 0 0 A 0 B 0 C 0 Date Rebate Computation Performed Issuer Name: City of Argusville, North Dakota Date the Rebate Computation was Performed: 07/03/2018 Issuer Name: City of Harwood, North Dakota Date the Rebate Computation was Performed: 07/03/2018 Form 990, Part VI, Section A, line 2 The CEO and CFO both have a business relationship with each other and all of the Board Members, as the CEO and CFO are officers of all related exempt organizations listed on Schedule R of which the board members all serve as well. Form 990, Part VI, Section A, line 6 Bethany Homes, Inc. is the sole member of the Corporation. Form 990, Part VI, Section A, line 7a The Board of Directors is elected at the annual meeting of the Board of Trustees of the Member. The Member has the right to fill any vacancies during the year. The Member may also remove any directors with or without cause. Form 990, Part VI, Section A, line 7b The following actions by the Board of Directors require the approval of the Board of Trustees of the Member: - Establishment of annual operating budget - Sale, lease or encumbrance of any corporation real property - Unbudgeted capital expenditures exceeding amounts for which the President/CEO is specifically authorized to approve Form 990, Part VI, Section A, line 8b There are no committees with the broad authority to act on behalf of the governing board. Form 990, Part VI, Section B, line 11b The Form 990 is reviewed by the CFO and CEO and then provided to the Board for review prior to filing with the IRS. Form 990, Part VI, Section B, line 12c Board officers and directors, as well as officers of the Organization, complete a conflict of interest questionnaire on an annual basis. The Board reviews the conflicts to determine if a conflict exists. The individual with the conflict is required to abstain from voting if the conflict comes up in the board meeting where a decision needs to be made. This is a standing agenda item at each board meeting. Form 990, Part VI, Section B, line 15 The Executive Committee of the board meets to determine the compensation of the President/CEO. Compensation is determined by gathering comparable data, including salary surveys, personal contacts, 990 data, and evaluating criteria such as knowledge/experience, longevity, job performance, etc. The Executive Committee reviews the data and recommends the compensation package, which is reviewed and approved at the full board level. The process for determining compensation for the President/CEO is implemented on an annual basis. The President/CEO determines the CFO compensation in the same manner the Executive Committee determines compensation for the President/CEO. The President/CEO also reviews the information with the Executive Committee. The process for determining compensation for the CFO is implemented on an annual basis. Form 990, Part VI, Section C, line 19 The Organization's governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part IX, line 11g Land Purchased (Sold) Svcs: Program service expenses -36,963. Management and general expenses 0. Fundraising expenses 0. Total expenses -36,963. Pharm. Medical Consultants: Program service expenses 19,740. Management and general expenses 0. Fundraising expenses 0. Total expenses 19,740. Dining: Program service expenses 19,655. Management and general expenses 0. Fundraising expenses 0. Total expenses 19,655. Building: Program service expenses 132,746. Management and general expenses 0. Fundraising expenses 0. Total expenses 132,746. Nursing: Program service expenses 2,078,801. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,078,801. Laundry/Housekeeping: Program service expenses 24,399. Management and general expenses 0. Fundraising expenses 0. Total expenses 24,399. Therapy: Program service expenses 1,972,691. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,972,691. Form 990, Part XI, line 9: Intercompany Transfers -354,761. Bethany Home Health Care 201 S University Drive Fargo ND 58103 450433045 Promotion of health ND 501(c)(3) Line 11 Bethany Homes Inc 1 Bethany on 42nd 201 S University Drive Fargo ND 58103 261087740 Long-term care services/Assisted living/Independent living ND 501(c)(3) Line 11 Bethany Homes Inc 1 Bethany Homes Inc 201 S University Drive Fargo ND 58103 450394181 Fundraising ND 501(c)(3) Line 11 N/A 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 Bethany Homes Inc R 546029 General Ledger Bethany on 42nd Q 15010702 General Ledger Bethany Homes Inc Q 480629 General Ledger Bethany Home Health Care Q 295016 General Ledger