2024-07-17T19:56:57-05:00 2023-09-30 450250958 Eide Bailly LLP 4585 Coleman St Ste 200 Bismarck ND 58503 990 2022-10-01 450275011 Lake Region Lutheran Home Inc LAKE 2182912230 801 Main Avenue 201 Moorhead MN 56560 Darin Ohe CFO 2182912230 2024-07-15 1 Darin Ohe 999009999 1 Lisa Chaffee CPA P00193453 7012551091 2024-07-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Eventide Heartland Jon Riewer 801 Main Avenue 201 Moorhead MN 56560 13086267 0 X www.eventide.org X 1962 ND To sponsor, encourage, promote, and advance the delivery of health care. 13 13 0 16 0 0 915728 0 15261505 13074596 3385 10180 77175 0 16257793 13084776 0 0 0 0 8198620 7491012 0 0 0 7706436 6919225 15905056 14410237 352737 -1325461 11403098 11051754 10595384 11569501 807714 -517747 To advance compassionate care and service excellence empowering older adults, families and communities to thrive. 0 0 13113957 13074596 Lake Region Lutheran Home is an 83 bed skilled nursing facility with an Courts consisting of 65 assisted living apartments with an occupancy percentage of 68.1% for the skilled nursing facility and 82.4% for the Assisted Living Facility. Lake Country Manor is a 27 unit basic care facility with an occupancy percentage of 95.8% .Heartland Childcare provides childcare seven days a week, eighteen hours a day for the convenience of the employees so they may better serve the residents. 13113957 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 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 0 0 0 1 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 1 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 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 0 555861 27481 Darin Ohe CFO 10.00 30.00 X 0 257994 25963 0 813855 53444 0 0 1 0 0 Resident Service Rev 623000 10219040 10219040 Congregate Living 623000 2588948 2588948 Child Care Center 624410 224556 224556 Supporting Revenue 900099 42052 42052 13074596 11671 11671 1491 -1491 -1491 -1491 13084776 13074596 0 10180 X 6307560 5889810 417750 51109 44598 6511 672229 615061 57168 460114 429051 31063 752460 752460 21250 21250 2435169 2395989 39180 969532 947848 21684 86437 86437 698382 664716 33666 42083 36897 5186 12887 11480 1407 347556 347556 624202 612913 11289 142372 142372 Medical Supplies 112586 112586 Bad Debt 9462 9462 664847 14721 650126 14410237 13113957 1296280 0 2489878 2453983 1144182 1442558 37391 29870 1269 0 20471871 14784569 6387202 5687302 1245734 1350552 97442 87489 11403098 11051754 1114216 895928 451859 34589 92779 73761 6970047 6650525 1966483 3914698 10595384 11569501 X 807714 -517747 807714 -517747 11403098 11051754 -1325461 0 X 0 1 X 1 0 X 30 606711 3355448 915728 4877917 11317596 15587890 14759949 15261505 13074596 70001536 11317626 16194601 18115397 16177233 13074596 74879453 0 366136 7738 434704 808578 366136 7738 434704 808578 74070875 12241 9460 4048 80560 11671 117980 12241 9460 4048 80560 11671 117980 11329867 16204061 18119445 16257793 13086267 74997433 0.98760 0.98120 0.00160 0.00160 X 0 1 X 614694 4580 3696 -30639 653609 627073 3444 -40919 -25096 614694 672200 565 118494 164186 627073 0.26794 0.23624 0.49582 0 1 0 1157869 1157869 15955884 12025107 3930777 3287308 2759462 527846 70810 70810 5687302 Related Party Payables 3884209 Lease Liability 30489 3914698 X 13084776 0 13084776 0 13084776 14410237 0 14410237 0 14410237 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: The related parent organization, Eventide, holds and administers all of the endowments. The endowments reported in Schedule D, Part V also benefit the operations of the filing organization. Part X, Line 2: Heartland 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. 0 0 0 0 0 0 0 0 0 Jon Riewer President/CEO 0 555861 0 0 0 0 0 12200 0 22922 0 590983 0 0 Darin Ohe CFO 0 257994 0 0 0 0 0 10682 0 18897 0 287573 0 0 Part I, Line 3 The organization relied on Eventide, a related organization, that used a compensation committee, compensation survey or study, and approval by the board or compensation committee methods described in Sch J, Part I, Line 3 to establish the top management official's compensation. Jon Riewer and Darin Ohe are compensated by Eventide, a related organization, for services provided to the organization, Eventide West Fargo, LLC, Eventide Living Center, and Lake Region Lutheran Home. A City of Devils Lake 456002052 000000000 2013-11-20 3597832 Refunding of August 31, 1998 Bonds 0 0 0 A 3524911 3597832 155433 3442399 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 0 0 0 0 1 A 1 Schedule K, Part IV, Arbitrage, Line 2c: The rebate computation was performed December 23, 2013. The bond met the 6 month exception, and therefore, it will not be necessary to perform future arbitrage calculations. Form 990, Part V, Line 1a, Number reported in Box 3 of Form 1096: Lake Region Lutheran Home has independent contractors, however, Eventide, the parent organization, pays all the independent contractors directly. The actual expense of each independent contractor is directly charged to the assigned entity. Form 990, Part V, Ln 2a & Part IX, Ln 7-10 The related organization, Eventide, manages the payroll for all employees for itself and its subsidiaries. The amounts reflected on Form 990, Part IX represent the costs allocated to this Organization. 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 Eventide, a related exempt organization. The board members of Eventide Living Center are also the board members of Eventide. 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 3 The organization paid management fees to Eventide, a related organization, for the services of the President/CEO and CFO. For calendar year ending December 31, 2022, Jon Riewer, President/CEO received $555,861 in compensation, $12,200 in pension, and $22,922 in other employee benefits. Darin Ohe, current CFO, received $257,994 in compensation, $10,682 and $18,897 in other employee benefits. The listed compensation is for services as President and CFO of the filing organization and the three related entities listed on Schedule R. Each filing organization pays Eventide a management fee that includes payment for the President and CEO services to their respective organization. Form 990, Part VI, Section A, line 6 Eventide is the sole member of Lake Region Lutheran Home, Inc. 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 15 The organization relies on Eventide, a related organization, to determine the compensation. An annual evaluation of the CEO is done by the Executive Committee team of Eventide. A comparability study was done in 2020 by Leading Age-CEMO. The comparability study considers the region, total revenue and FTE's. 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 IX, line 11g Purchase Services: Program service expenses 1,923,306. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,923,306. Consultant: Program service expenses 426,004. Management and general expenses 0. Fundraising expenses 0. Total expenses 426,004. Other Fees: Program service expenses 46,679. Management and general expenses 3,764. Fundraising expenses 0. Total expenses 50,443. Purchased Services: Program service expenses 0. Management and general expenses 35,416. Fundraising expenses 0. Total expenses 35,416. Eventide 801 Main Avenue Suite 201 Moorhead MN 56560 410721640 Nursing Home & Elderly Housing MN 501(c)(3) Line 10 N/A 0 Eventide Living Center 801 Main Avenue Suite 201 Moorhead MN 56560 411486796 HUD Elderly Housing MN 501(c)(3) Line 10 Eventide 0 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 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1