2024-07-16T14:30:54-05:00 2023-09-30 450250958 Eide Bailly LLP 4585 Coleman St Ste 200 Bismarck ND 58503 990 2022-10-01 410721640 Eventide EVEN 2182337508 801 Main Avenue 201 Moorhead MN 56560 Darin Ohe CFO 2182337508 2024-07-16 1 Darin Ohe 999009999 1 Lisa Chaffee CPA P00193453 7012551091 2024-07-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Jon Riewer 801 Main Avenue 201 Moorhead MN 56560 70410858 0 X www.eventide.org X 1951 MN To sponsor, encourage, promote, and advance the delivery of health care. 13 13 1409 25 0 0 2073989 535640 63134390 65266298 558680 704297 68543 36351 65835602 66542586 0 0 0 0 39818606 40479695 0 0 157645 23996105 24945231 63814711 65424926 2020891 1117660 123722101 126979873 84539855 87428542 39182246 39551331 X To advance compassionate care and service excellence empowering older adults, families and communities to thrive. 0 0 14893226 18627051 Eventide Lutheran Home of Moorhead operated a 145-bed nursing facility. The occupancy percentage for the year was 84.5% 9145977 10236724 Eventide Jamestown operated a 81-bed nursing home. The occupancy percentage for the year was 93.8% 8271980 8905707 Eventide Sheyenne Crossings Care Center operated a 64-bed nursing home. The occupancy percentage for the year was 96.6% 23406745 27496816 Eventide Linden Tree Circle operated a 187-unit elderly housing facility. The occupancy percentage for the year was 91.2%Eventide Fargo AL operated a 76-unit assisted living facility. The occupancy percentage for the year was 97.4%.Eventide Jamestown AL, operated as a 43-unit assisted living facility. The occupancy percentage for this year was 78.00%Eventide Fargo operated a 98-bed nursing facility. The occupancy percentage for this year was 99.1%Eventide Foundation is operated to fundraise and the investment of funds to support the operations of Eventide. 23406745 27496816 55717928 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 78 0 1 1409 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 1 0 MN X Darin Ohe 2182912216 801 Main Avenue Suite 201 Moorhead MN 56560 Robert Bye Chair 0.20 0.60 X X 0 0 0 Patrick Gulbranson Vice Chair 0.20 0.60 X X 0 0 0 Luke Hvidston Treasurer 0.20 0.60 X X 0 0 0 Peter Seljevold Past Chair 0.20 0.60 X X 0 0 0 Cindy Larson-Casselton Director 0.20 0.60 X 0 0 0 Joseph Halvorson Director 0.20 0.60 X 0 0 0 Judy Lee Director 0.20 0.60 X 0 0 0 Karla Swenson Director 0.20 0.60 X 0 0 0 Jodee Bock Director 0.20 0.60 X 0 0 0 Tyler Fischbach Director 0.20 0.60 X 0 0 0 Brandon Lunak Director (Dec-Sept) 0.20 0.60 X 0 0 0 Terry Brandt Director (Dec-Sept) 0.20 0.60 X 0 0 0 Vikki Johnson Director (Dec-Sept) 0.20 0.60 X 0 0 0 Leann Wright Past Chair (Oct-Dec) 0.20 0.60 X X 0 0 0 Marjorie Matthees Treasurer (Oct-Dec) 0.20 0.60 X X 0 0 0 Anne Blackhurst Secretary (Oct-May) 0.20 0.60 X X 0 0 0 Jon Riewer President/CEO 10.00 30.00 X 555861 0 27481 Darin Ohe CFO 10.00 30.00 X 257994 0 25963 Melissa Heesch VP of Operation 40.00 0.00 X 256914 0 25920 Stacey Honeyman Controller 40.00 0.00 X 198812 0 11995 Katja Olson President of Clinical Serv 40.00 0.00 X 164398 0 12206 Kayla Linn VP of People and Culture 40.00 0.00 X 153824 0 6182 Nathan Trottier Executive Director - Devils Lake 40.00 0.00 X 136335 0 15281 1724138 0 125028 22 0 1 0 Blue Stone Therapy Solutions 4319 NW Urbandale Dr Urbandale IA 50322 Therapy Contract 2674436 Ascendo Healthcare Staffing LLC 500 W Cypress Creek Rd Suite 230 Fort Lauderdale FL 33309 Nursing Contract 2385026 DTN Staffing Inc 1200 Collins Ave Mandan ND 58554 Nursing Contract 1014577 Prime Time Health PO Box 3544 Omaha NE 68103 Nursing Contract 470428 Eide Bailly LLP PO Box 2545 Fargo ND 58108 Accounting Services 295420 5 403697 131943 535640 Resident Services 623000 63810946 63810946 Management Fees 561000 1106423 1106423 Supporting Income 900099 224344 224344 Catering 721000 124585 124585 65266298 698481 698481 3854209 3848393 5816 5816 5816 56230 19879 36351 36351 66542586 65266298 0 740648 939818 939818 33449270 29537572 3798600 113098 495222 395505 98352 1365 3119356 2620077 495734 3545 2476029 2167966 299835 8228 13052 13052 169220 169220 5427332 5186474 240858 332705 332705 1582969 1120716 456519 5734 920362 454378 465741 243 2528161 2454739 58965 14457 152803 49683 102785 335 110234 15238 94957 39 2943380 2943380 4299787 4050940 248847 636558 62365 574193 Food Expenses 2316555 2316555 Medical Supplies 1675233 1675193 40 Dues, Licenses & Permit 640727 640727 Bad Debt Expense 207918 207918 988235 459229 518405 10601 65424926 55717928 9549353 157645 10531652 7333229 5641192 5235664 157883 150052 588882 546814 127129451 48876371 81164427 78253080 10290195 11463450 5834465 4678828 2344777 2402803 7168628 16915953 123722101 126979873 5187477 5150417 45732148 40087514 372930 406666 27658661 35689523 5588639 6094422 84539855 87428542 X 36525456 36820332 2656790 2730999 39182246 39551331 123722101 126979873 X 1117660 407062 -1155637 X 0 1 X 1 0 X 367057 2909882 9129579 2073989 535640 15016147 62018753 59262037 55628741 63134390 65266298 305310219 62385810 62171919 64758320 65208379 65801938 320326366 0 0 0 320326366 246761 191396 501013 507412 698481 2145063 246761 191396 501013 507412 698481 2145063 57790 68543 36351 162684 62632571 62363315 65317123 65784334 66536770 322634113 0.99280 0.99440 0.00660 0.00520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1578033 4580 89134 46536 1625211 1755663 3444 -133602 47472 1578033 2087704 565 298641 631247 1755663 1877299 176099 34306 2087704 1583283 283281 54362 43627 1877299 0.10776 0.24148 0.65076 0 0 1852304 3279357 5131661 97930951 36482300 61448651 16551724 12387308 4164416 7515115 6763 7508352 78253080 Related Party Receivables/Payable 9752496 Deposits Held By Eventide 5888119 Sanders Flat LLC Investment 1275338 16915953 Deposits held by Eventide 5888119 Lease Liability 206303 6094422 X 69543532 407062 2574005 2981067 66562465 -19879 -19879 66542586 69174447 3749521 3749521 65424926 0 65424926 Part IV, Line 2b: The Organization is the trustee of various resident trust funds and has a fiduciary responsibility for the administration and distribution of these funds for the residents. Tenant security deposits represent amounts received from tenants subject to the terms of their lease agreements. These funds are refunded to tenants based on compliance with the requirements of the lease agreement. The resident trust funds and tenant security deposits are held in segregated deposit accounts. Part V, Line 4: To provide a permanent source of income for operations, chaplaincy and volunteer operating purposes. The filing organization, Eventide, holds and administers the endowments. The endowments reported in Schedule D, Part V benefit the operations of the filing organization, as well as the related organizations reported on Schedule R. Part X, Line 2: The Organization 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. The Organization 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 2d - Other Adjustments: Intercompany Management Allocation Fees 3,729,642. Change in Investment in Heartland -1,155,637. Part XI, Line 4b - Other Adjustments: Special Events Expenses Included in Expenses Per F/S -19,879. Part XII, Line 2d - Other Adjustments: Special Events Expenses Included in Expenses Per F/S 19,879. Intercompany Management Allocation Fees 3,729,642. Benefit Auction 56230 56230 19879 56230 56230 19879 19879 36351 X X X 0 0 0 0 0 0 0 0 0 Jon Riewer President/CEO 555861 0 0 0 0 0 12200 0 22922 0 590983 0 0 0 Darin Ohe CFO 257994 0 0 0 0 0 10682 0 18897 0 287573 0 0 0 Melissa Heesch VP of Operation 256914 0 0 0 0 0 10639 0 18883 0 286436 0 0 0 Stacey Honeyman Controller 198812 0 0 0 0 0 8165 0 6595 0 213572 0 0 0 Katja Olson President of Clinical Serv 164398 0 0 0 0 0 5507 0 8958 0 178863 0 0 0 Kayla Linn VP of People and Culture 153824 0 0 0 0 0 6182 0 2083 0 162089 0 0 0 Nathan Trottier Executive Director - Devils Lake 136335 0 0 0 0 0 0 0 17250 0 153585 0 0 0 Part I, Line 3 Jon Riewer, Darin Ohe, and Melissa Heesch are compensated by Eventide for services provided to the organization, Eventide West Fargo, LLC, Eventide Living Center, and Lake Region Lutheran Home. A Moorhead Economic Development Authority 411671510 61616AAM7 2016-12-15 20078632 Fargo Assisted Living - Eventide Senior Housing 0 0 0 B Moorhead Economic Development Authority 411671510 000000000 2017-08-30 4780000 Refinanced 2006 issue 0 0 0 C Moorhead Economic Development Authority 411671510 000000000 2019-06-19 3000000 Building and Fixed Assets 0 0 0 D City of Horace North Dakota 450360359 000000000 2021-12-23 4182173 Refinance 12/16/15 loan which refunded 2013B Tax Exempt Bonds 0 0 0 A 1280000 20078632 1349711 401181 18378957 2016 0 0 1 1 B 2688506 4780000 4780000 1 0 1 1 C 932440 3000000 3000000 2019 0 0 1 1 D 461162 4182173 4182173 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 0 B 0 0 1 0 0 0 0 0 0 C 0 0 0 0 1 0 0 0 0 D 0 0 0 0 1 0 0 0 1 A 1 B 1 C 1 D 1 Date Rebate Computation Performed Issuer Name: Moorhead Economic Development Authority Date the Rebate Computation was Performed: 10/19/2022 A City of Frontier North Dakota 450359501 000000000 2021-12-23 8430560 Refinance 12/16/15 loan which refunded 2013A Tax Exempt Bonds 0 0 0 B Moorhead Economic Development Authority 411671510 000000000 2021-12-23 6272021 Refund 8/30/17 Tax Exempt Bonds 0 0 0 A 598108 8430560 8430560 1 0 1 1 B 512211 6272021 6272021 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 0 1 0 0 0 1 B 0 0 0 0 1 0 0 0 1 A 1 B 1 Form 990, Part VI, Section A, line 1a There is an Executive Committee that has the power to act on behalf of the entire Board of Directors. This committee is made up of at least five but not more than six persons, all of whom shall be members of the Board of Directors. The President shall be an advisory, non-voting member of the Executive Committee. Form 990, Part VI, Section A, line 2 Officers Jon Riewer and Darin Ohe are employed by the filing organization. The board members of Eventide are also the board members of all Eventide related exempt organizations. Therefore, business relationships exist between Jon Riewer and each member of the board of directors and Darin Ohe and each member of the board of directors. Form 990, Part VI, Section A, line 6 Members consist of churches and other organizations. There is only one class of membership. Form 990, Part VI, Section A, line 7a Delegates from the member churches serve on the board and elect the Board of Directors. Each member church has one vote for every 1,000 members of the church. Each member church also has one additional vote which may be cast by one of its pastors present at the meeting. Each member of the organization's Board of Directors is entitled to one vote. Form 990, Part VI, Section B, line 11b The CFO and Vice President of Finance and Budget will review a draft of the Form 990. The reviewed copy will be presented and approved at a board meeting. Form 990, Part VI, Section B, line 12c Board members, management level employees and up are covered by the policy. The senior management/CFO determines if a conflict of interest exists and reviews conflicts. Eventide has various restrictions in place to keep the individual with the conflict from acting on their own behalf instead of Eventide's best interest. Individuals with a conflict must abstain from voting on the issue. Form 990, Part VI, Section B, line 15a An annual evaluation of the CEO is done by the Executive Committee team. A comparability study was done in 2020 by Leading Age-CEMO and also Lutheran Services of America. The comparability study considers the region, total revenue and FTEs. The last review done was in February 2023. The CEO annually reviews, approves and documents the CFO compensation using the same methods as above. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990, Part XI, line 9: Change in Investment in Heartland -1,155,637. Eventide Jamestown LLC dba Hi Acres 1405 7th Street South Moorhead MN 56560 272608086 Senior Living Community ND 11675001 13626340 Eventide Eventide Fargo LLC 3225 51 ST S Fargo ND 58104 463364672 Senior Living Community ND 14090040 27404030 Eventide Eventide Fargo - AL 5250 32 Ave S Fargo ND 58104 472978299 Senior Living Community ND 4017958 18490474 Eventide Eventide Moorhead Senior Living LLC 801 Main Avenue Suite 201 Moorhead MN 56560 833935742 Senior Living Community MN 39760533 77864575 Eventide Eventide West Fargo LLC dba Sheyenne Crossings 801 Main Avenue Suite 201 Moorhead MN 56560 204531061 Senior Living Community MN 501(c)(3) Line 10 Eventide 1 Eventide Living Center 801 Main Avenue Suite 201 Moorhead MN 56560 411486796 HUD Elderly Housing MN 501(c)(3) Line 10 Eventide 1 Lake Region Lutheran Home dba Eventide Heartland 801 Main Avenue Suite 201 Moorhead MN 56560 450275011 Skilled Nursing Facility ND 501(c)(3) Line 10 Eventide 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 1 0 Eventide West Fargo LLC Q 4014176 Accrual Eventide West Fargo LLC R 4014176 Accrual Lake Region Lutheran Home Inc Q 10879596 Accrual Lake Region Lutheran Home Inc R 9263975 Accrual