2025-08-13T16:10:39-05:00 2024-12-31 450250958 Eide Bailly LLP 4585 Coleman St Ste 200 Bismarck ND 58503 990 2024-01-01 450274012 American Lutheran Homes AMER 7012393000 201 S University Dr Fargo ND 58103 Shawn Stuhaug President/CEO 7012393000 2025-08-13 1 1 Lisa Chaffee CPA P00193453 7012551091 2025-08-14 2024 2025-03-06 01:10:19Z Bethany On University Shawn Stuhaug 201 S University Dr Fargo ND 58103 35303144 0 X www.bethanynd.org X 1959 ND Provide long term care services 11 11 1195 213 0 0 5881 163057 32715754 34861823 356784 278096 0 0 33078419 35302976 0 0 0 0 21468031 22335860 0 0 0 10663052 10791723 32131083 33127583 947336 2175393 46054788 46981220 22712114 21502022 23342674 25479198 X To provide living opportunities in a senior community shaped by Christian values. 0 0 29546144 34861823 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 2024, community benefit activities included:-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 volunteer program that included approximately 213 volunteers giving over 13,962 hours of service, providing mental stimulation and emotional support to ALH's 294 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. -Endowed 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 2024, we had 134 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.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. -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 Home Care and Hospice) board of directors and various committees of the North Dakota Long Term Care Association (NDLTCA). Serves on the Workforce Committee for the American Health Care Association (AHCA) and the Board of Directors for ShareHouse Inc., Fargo. 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, Ethos Board of Directors member, AHCA National Quality Team member, 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 as the Chair of the MState HR Program Advisory Committee, the Ethos Advisory Committee, the Find the Good Life recruiter network (a collaborative group working to recruit future workers to North Dakota), member of local HR group (FMHRA), member of national HR organization (SHRM) and a member of 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, Assisted Living Director At Large Board Member for NDLTCA, 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 and with the Coalition of Service Providers for the Elderly. -ALH's care provided:o Bethany on University Skilled Care - 172 beds, 61,745 days of care, and 568,511 employee hours. Total expenses including management and general: $27,718,917.o Bethany Towers I Basic Care - 43 beds, 15,311 days of care, and 46,532 employee hours. Total expenses including management and general:$2,507,123.o Bethany Towers II Basic Care - 34 beds, Assisted Living - 45 beds. Basic Care days of care totaled 11,252, and Assisted Living days of care, 13,964. Bethany Towers II employee hours totaled 43,341, and total expenses including management and general were $2,775,523. 29546144 1 0 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 X 56 0 1 1195 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 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 Jack Rydell Chair (Jan-Mar) 1.00 3.00 X X 0 0 0 Paulette Amundson Chair (Apr-Dec) Vice Chair (Jan-Mar) 1.00 3.00 X X 0 0 0 Dan Beauchamp Vice Chair (Apr-Dec) Trustee (Jan-Mar) 1.00 3.00 X X 0 0 0 Roger Olson Treasurer 1.00 3.00 X X 0 0 0 Bruce Davidson Secretary (Jan-Mar) 1.00 3.00 X X 0 0 0 Ben Carlsrud Secretary(Apr-Dec) Trustee(Jan-Mar) 1.00 3.00 X X 0 0 0 John Hertsgaard Trustee (as of April) 1.00 3.00 X 0 0 0 Lianne Rockstad Trustee (as of April) 1.00 3.00 X 0 0 0 Neal Eriksmoen Trustee (Jan-Mar) 1.00 3.00 X 0 0 0 Martha Leclerc Trustee (Jan-Mar) 1.00 3.00 X 0 0 0 Beth Renner Trustee 1.00 3.00 X 0 0 0 Cheryl Anderson Trustee 1.00 3.00 X 0 0 0 Jerilynn Bratner-Adams Trustee 1.00 3.00 X 0 0 0 Laura Ness Owens Trustee (as of April) 1.00 3.00 X 0 0 0 Rick Steen Trustee (as of April) 1.00 3.00 X 0 0 0 Shawn Stuhaug President/CEO 28.00 22.00 X 373201 0 26199 Kaye Angus CFO 28.00 22.00 X 141150 0 16649 Dawn Hummel Senior Exec Resident Care 28.00 22.00 X 164858 0 6594 Adam Broers Senior Exec HR 30.00 20.00 X 143153 0 16600 Julius Caesar Damaso University RN 45.00 0.00 X 109024 0 23530 Joyce Linnerud-Fowler Sr Exec Housing & Assisted Living 45.00 0.00 X 103681 0 22981 Alyssa Blumler DON University Campus 45.00 0.00 X 116363 0 9020 Charlyne Conteh 42nd RN 0.00 45.00 X 115806 0 296 1267236 0 121869 12 0 1 0 Blue Stone Therapy Inc 4319 NW Urbandale Dr Urbandale IA 50322 Contracted Therapy 1528504 LRS Healthcare LLC 2655 Northwinds Parkway Alpharetta GA 30009 Travel Healthcare Staffing Agency 329605 In-House Advertising & Consulting 4445 2nd Ave S 2 Fargo ND 58103 Advertising 210404 FM Mobility Care 112 University Dr N Ste 385 Fargo ND 58102 Transportation 152520 4 4418 158639 163057 Resident Service Revenue 623000 34643214 34643214 Supporting Revenue 900099 218609 218609 34861823 278264 278264 168 -168 -168 -168 35302976 34861823 0 278096 728902 728902 18108372 17030225 1078147 314635 279429 35206 1799183 1629246 169937 1384768 1251543 133225 45521 45521 7603 7603 2410196 2410196 2661107 2013316 647791 731576 731576 158658 158658 47923 43107 4816 784843 729036 55807 2291166 2120103 171063 210674 210674 Medical Supplies 1050966 1050966 Bad Debt Expense 250542 250542 Recruitment Fees 107193 96268 10925 Memberships 31280 31280 2475 2475 33127583 29546144 3581439 0 4259533 7262079 6630000 5424155 5479493 3720112 3448030 232979 228866 425099 332451 59502870 39595256 21468115 19907614 751642 852883 536541 866572 2606612 8603232 46054788 46981220 2892327 2891357 18317527 17384265 44362 35005 1337056 1094097 55596 46773 65246 50525 22712114 21502022 X 23342674 25479198 23342674 25479198 46054788 46981220 X 2175393 -38869 X 0 1 X 1 0 X 1605654 5479980 61561 5881 163057 7316133 29179502 29255824 31838072 32715754 34861823 157850975 30785156 34735804 31899633 32721635 35024880 165167108 0 0 0 165167108 27781 25074 71505 356784 278264 759408 27781 25074 71505 356784 278264 759408 4976824 4976824 30812937 34760878 36947962 33078419 35303144 170903340 0.96640 0.96630 0.00440 0.00310 X Schedule A, Part III, Line 12, Explanation of Other Income: Employee Retention Credit - 2022 Amount: $ 4,976,824. 0 1 X 411289 16300 75 427664 404969 6250 70 411289 392624 12620 -275 404969 324339 33070 35215 392624 0.00000 0.56236 0.43764 0 1 1 1023011 1023011 43782911 27557780 16225131 13237092 10878409 2358683 1459856 1159067 300789 19907614 Related Party Receivables 8007752 Bed Licenses 547500 Right of Use Assets 47980 8603232 Right of Use Liability 50525 50525 X 35084367 0 35084367 218609 218609 35302976 32908974 0 32908974 218609 218609 33127583 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 $44,362 and $35,005 at December 31, 2023 and 2024. 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 218,609. Part XII, Line 4b - Other Adjustments: Dining Services Revenue Recorded in Revenue on Form 990 218,609. X X X X 0 0 0 0 0 0 0 1 0 Shawn Stuhaug President/CEO 327649 0 45552 0 0 0 15292 0 11026 0 399519 0 0 0 Dawn Hummel Senior Exec Resident Care 157358 0 7500 0 0 0 6594 0 96 0 171548 0 0 0 Adam Broers Senior Exec HR 136153 0 7000 0 0 0 5693 0 11004 0 159850 0 0 0 Kaye Angus CFO 129488 0 11662 0 0 0 6087 0 10599 0 157836 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 2951970 6400000 54857 6345143 2010 0 0 1 1 B 3371420 10000000 35000 9965000 2018 0 0 0 1 C 2625895 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 Schedule K, Part IV, Line 2c, Bond B and C The bonds were used to reimburse the entity directly for construction costs. Therefore, no further rebate calculations are required. Part V, line 2a, Number of Employees reported on W-3: American Lutheran Homes (ALH) is the common paymaster for the filing organization and the other three related exempt organizations reported on Schedule R. Due to the four entities sharing employees, ALH reports all employees on their Form W-3. Part IX, Lines 7 through 10 reflect the salaries allocated to the filing entity based on the time each employee spends at the filing organization. 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 XI, line 9: Intercompany Transfers -38,869. 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 Bethany Homes Inc R 6732049 General Ledger Bethany on 42nd Q 16785184 General Ledger Bethany Homes Inc Q 238237 General Ledger Bethany Home Health Care Q 327922 General Ledger