2025-05-08T14:28:19-05:00 2024-06-30 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2023-07-01 470733774 IMMANUEL IMMA 4028292900 1044 N 115TH ST 500 OMAHA NE 68154 SCOTT BEAR CFO & TREASURER 4028292900 2025-05-08 1 1 WENDY R COOLEY CPA P01523804 4023302660 2025-04-29 2023 2025-03-06 01:10:19Z SCOTT BEAR 1044 N 115TH ST 500 OMAHA NE 68154 61763731 0 X WWW.IMMANUEL.COM X 1990 NE IMMANUEL IS ORGANIZED TO SUPPORT THE MISSIONS OF IMMANUEL RETIREMENT COMMUNITIES, IMMANUEL HOME AND COMMUNITY RESOURCES, IMMANUEL COMMUNITY VISION FOUNDATION, IMMANUEL LONG TERM CARE, AND IRC II, INC. BY MAKING CHARITABLE CONTRIBUTIONS, INVESTING FUNDS, DEVELOPING SENIOR PROGRAMS, DEVELOPING FUNDING OPPORTUNITIES AND INVESTING IN AFFORDABLE PROJECTS FOR SENIORS. 15 14 2756 49 0 0 26590 2945 18554555 21628640 39761205 39009267 1206766 1122879 59549116 61763731 349614 183743 0 0 11646391 12499929 0 0 0 22692666 24973665 34688671 37657337 24860445 24106394 747738499 774684871 181754243 192486425 565984256 582198446 X RECOGNIZING THAT ALL WE HAVE COMES FROM GOD, WE HAVE BEEN CALLED TO BE FAITHFUL AND COURAGEOUS STEWARDS OF GOD'S RESOURCES. FOLLOWING CHRIST'S CALL TO SERVE, WE WILL MEET THE PHYSICAL, EMOTIONAL AND SPIRITUAL NEEDS OF SENIORS; RESPOND TO NEEDS IN COMMUNITY HEALTH; AND SUPPORT THE MINISTRY OF THE CHURCH. 0 0 26290529 19898246 IRC III, LLC (DISREGARDED ENTITY 100% OWNED BY IMMANUEL) CONSTRUCTS, OPERATES, AND MAINTAINS FACILITIES AND RELATED PROGRAMS TO MEET THE PHYSICAL, EMOTIONAL, RECREATIONAL, SOCIAL, AND RELIGIOUS NEEDS OF AGED PERSONS. IRC III, LLC CURRENTLY OWNS AND MANAGES 2 SENIOR LIVING COMMUNITIES. GRAND LODGE, LOCATED IN LINCOLN, NEBRASKA, HAS 109 INDEPENDENT LIVING UNITS AND 10 ASSISTED LIVING UNITS. DEERFIELD, LOCATED IN DES MOINES, IOWA, HAS 122 INDEPENDENT LIVING UNITS, 32 TOWNHOMES AND 44 ASSISTED LIVING UNITS. 1898383 183743 1730394 IMMANUEL SUPPORTS THE MISSIONS OF IMMANUEL RETIREMENT COMMUNITIES, IMMANUEL HOME AND COMMUNITY RESOURCES, IMMANUEL LONG TERM CARE, AND IRC II, INC., OF WHICH IT IS THE SOLE MEMBER. THE ORGANIZATION MAKES CHARITABLE CONTRIBUTIONS, INVESTS FUNDS, DEVELOPS SENIOR PROGRAMS, DEVELOPS FUNDING OPPORTUNITIES AND INVESTS IN AFFORDABLE PROJECTS FOR SENIORS. IN ADDITION, IMMANUEL PROVIDES MANAGEMENT SERVICES, INCLUDING EXECUTIVE, ACCOUNTING, INFORMATION TECHNOLOGY, COMPLIANCE AND HUMAN RESOURCES TO ALL OF THE SUPPORTED ORGANIZATIONS. IMMANUEL IS ALSO THE MANAGING AGENT OF EIGHT HOUSING AND URBAN DEVELOPMENT (HUD) FUNDED PROJECTS LOCATED IN OMAHA, NEBRASKA. 28188912 1 0 0 0 0 0 0 0 1 0 1 1 0 0 1 1 0 1 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 1 0 0 1 X 285 0 1 2756 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X KELLE SCOTT CONTROLLER 4028292933 1044 N 115TH ST STE 500 OMAHA NE 68154 X CINDY ALLOWAY CHAIR 1.25 1.75 X X 0 0 0 JILL POWERS VICE CHAIR 1.25 2.00 X X 0 0 0 CLARENCE NICHOLS SECRETARY 1.25 1.75 X X 0 0 0 GEORGE GRIEB DIRECTOR THRU 2/24 1.25 1.75 X 0 0 0 JON BOTHOF DIRECTOR 1.25 1.75 X 0 0 0 STEVE SCANLAN DIRECTOR 1.25 1.75 X 0 0 0 JANE TONNIGES DIRECTOR 1.25 1.75 X 0 0 0 REV E JON BENSON DIRECTOR 1.25 2.00 X 0 0 0 KRISTEN HOFFMAN MD DIRECTOR 1.25 2.00 X 0 0 0 RANDAL BURNS DIRECTOR 1.25 2.00 X 0 0 0 SCOTT HOWERTER DIRECTOR 1.25 1.75 X 0 0 0 BRENDA BERGMAN-EVANS DIRECTOR 1.25 2.05 X 14963 0 0 ANDREA SKOLKIN DIRECTOR 1.25 1.75 X 0 0 0 STEVEN BULLOCK DIRECTOR 1.25 1.75 X 0 0 0 DAN FRIEDLUND DIRECTOR 1.25 2.05 X 0 0 0 BISHOP SCOTT JOHNSON DIRECTOR 1.25 2.00 X 0 0 0 ERIC N GURLEY PRESIDENT & CEO 25.00 27.00 X 615818 0 278087 JULIE PALADINO-KAMINSKI CHIEF OPERATING OFFICER 17.00 34.00 X 331514 0 58944 SCOTT BEAR CFO & TREASURER 24.00 28.00 X 329371 0 49369 TAMMY SEALER CHIEF DEVELOPMENT OFFICER 28.00 24.00 X 279597 0 35243 DEVIN FOX MD VP OF CLINICAL OPERATIONS 12.00 36.00 X 401856 0 30945 RHONDA DISTEFANO VP CONSTR, FACILITIES MGMT & ENV SVCS 18.00 30.00 X 255180 0 26531 JOSEPH BROWN SVP OF MARKETING & SALES EXPERIENCE 26.00 21.00 X 226219 0 6719 MARVIN PEARSON VP OF INFORMATION TECHNOLOGY 18.00 30.00 X 221643 0 8069 JOHN CROGHAN VP OF COMMUNITY OPERATIONS 12.00 36.00 X 217066 0 54561 2893227 0 548468 95 0 1 0 CHOICE REHABILITATION LLC 12400 OLIVE BLVD STE 425 CREVE COEUR MO 63141 STAFFING SERVICES 1808533 ASPEN RENOVATIONS 9440 SHOREWAY DR WEST OLIVE MI 49460 CONSTRUCTION 1223097 SRE CONSTRUCTION 21008 CUMBERLAND DR STE 110 ELKHORN NE 68022 CONSTRUCTION 842424 RYAN LAWN & TREE INC 4151 S 84TH ST OMAHA NE 68127 CONSTRUCTION 796891 RDG PLANNING AND DESIGN 7415 MANCHESTER RD MAPLEWOOD MO 63143 CONSULTING 788153 49 945 2000 2945 SENIOR SERVICES 623000 20760782 20760782 DEVELOPMENT FEES 900099 900736 900736 MANAGEMENT FEES 561000 278421 278421 TABITHA HOME HEALTH AN 623000 -307830 -307830 -3469 -3469 21628640 6789676 6789676 1122879 0 1122879 1122879 1122879 31438883 780708 0 0 31438883 780708 32219591 32219591 61763731 21628640 0 40132146 X 183743 183743 1981992 1376180 605812 132167 132167 7167217 7167217 553498 553498 1067562 1067562 1597493 1597493 42653 42653 86883 86883 104686 104686 1882329 1882329 914798 914798 950602 901003 49599 1381290 1124468 256822 2625673 2577134 48539 1482052 728970 753082 317171 222653 94518 422882 71345 351537 2121331 2121331 9862864 8076511 1786353 831619 831619 FOOD 1143829 1143829 LICENSE AND PERMITS 256734 134576 122158 FUTURE SERVICE OBLIGATI 215765 215765 330504 330504 37657337 28188912 9468425 0 -1 11690073 12185899 1303097 798288 644180 792664 112839639 25521090 83150303 87318549 305958307 310600767 277247528 283612106 6375704 7877103 43097798 37765998 18271510 33733497 747738499 774684871 12903390 12872881 2794315 3584964 64701767 76487985 250000 250000 40000000 30000000 61104771 69290595 181754243 192486425 X 565984256 582198446 565984256 582198446 747738499 774684871 X 24106394 10005475 -17897679 X X 0 1 X 1 0 X X 4 IMMANUEL RETIREMENT COMMUNITIES 470799118 10 1 0 0 IMMANUEL HOME AND COMMUNITY RESOURCES 272628802 10 1 0 0 IMMANUEL LONG TERM CARE 462582783 10 1 0 0 IRC II INC 812697102 10 1 0 0 4 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 PART I, LINE 12G, COLUMN (VI): IMMANUEL PROVIDES MANAGEMENT SERVICES, INCLUDING EXECUTIVE, ACCOUNTING, INFORMATION TECHNOLOGY, COMPLIANCE AND HUMAN RESOURCES TO ITS SUPPORTED ORGANIZATIONS: IMMANUEL RETIREMENT COMMUNITIES, IMMANUEL HOME AND COMMUNITY RESOURCES AND SUBSIDIARIES, IMMANUEL LONG TERM CARE, AND IRC II, INC. PART IV, SECTION A, LINE 1: IMMANUEL IS ORGANIZED EXCLUSIVELY TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF IMMANUEL RETIREMENT COMMUNITIES, IMMANUEL HOME AND COMMUNITY RESOURCES, IMMANUEL LONG TERM CARE, AND IRC II, INC., OF WHICH IMMANUEL IS THE SOLE MEMBER. THE SUPPORTED ORGANIZATIONS ARE LISTED BY NAME IN THE GOVERNING DOCUMENTS. IMMANUEL ALSO PROVIDES SUPPORT TO A CLASS OF OTHER ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3) QUALIFYING UNDER SECTION 509(A)(1) OR SECTION 509(A)(2) OF THE CODE, CARRYING OUT THE MISSION AND PURPOSES AS FOLLOWS: TO SERVE ITS NEIGHBORS, TO ADDRESS NEEDS IN COMMUNITY HEALTH AND SERVICES AND TO EXPRESS CHRIST'S LOVE IN ITS LIVES AND ITS WORKS, ALL IN ACCORDANCE AND CONSISTENT WITH THE MISSION AND PURPOSES OF THE NEBRASKA SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA AND ITS SERVING ARMS AS DESCRIBED IN THE ARTICLES OF INCORPORATION. 0 1 X 12645773 2625341 15271114 74012757 18420636 55592121 10063079 5376144 4686935 13492689 1724310 11768379 87318549 PARTNERS GROUP PRIVATE EQUITY (MASTER FUND) LLC 5691763 F BLACKSTONE STRATEGIC CAPITAL HOLDINGS LP 12532374 F HEITMAN AMERICA REAL ESTATE LP 20579283 F BLACKSTONE STRATEGIC PARTNERS OFFSHORE REAL ESTATE FUND VI, LP 2509390 F PALMER SQUARE OPPORTUNISTIC INCOME FUND 10313356 F SOUND POINT SENIOR FLOATING RATE FUND LP 1158213 F AMERICAN STRATEGY VALUE REALTY FUND LP 53426720 F BAIN CAPITAL DISTRESSED AND SPECIAL SITUATIONS 2019 (B MASTER) LP 6294691 F RAZOR'S EDGE FUND III LP 3572209 F ACCRUED INTEREST RECEIVABLE 98048 F PORTFOLIO ADVISORS PRIVATE EQUITY FUND VIII (OFFSHORE), LP 10909908 F COREALPHA PRIVATE EQUITY PARTNERS CO-INVESTMENT FUND V, LP 26204251 F PALMER SQUARE MULTI STRATEGY FUND 485428 F ABS DIRECT EQUITY FUND LLC 67818780 F MFS EMERGING MARKET DEBT 13267513 F OWL ROCK CORE INCOME 12448470 F PALMER SQUARE INVESTMENT GRADE 5869528 F IFC CORE FARMLAND FUND, LP 30432181 F 283612106 DEFERRED COMPENSATION 1997025 LONG-TERM NOTE PAYABLE - AFFILIATE 5633052 DUE TO AFFILIATE 12604925 REFUNDABLE FEES 48457925 FUTURE SERVICE OBLIGATIONS 581000 LEASE LIABILITIES 16668 69290595 X PART IV, LINE 2B: IMMANUEL HOLDS FUNDS FOR IMMANUEL RETIREMENT COMMUNITIES, INC., AND IRC II, INC., RELATED ENTITIES, TO FACILITATE EFFICIENT MANAGEMENT OF ALL INVESTMENTS. THE FUNDS ARE POOLED WITH INVESTMENT ASSETS OF IMMANUEL FOR MANAGEMENT PURPOSES ONLY. THESE FUNDS ARE RECORDED AS AN ASSET AND A LIABILITY ON IMMANUEL'S BOOKS. BOTH ORGANIZATIONS ACKNOWLEDGE THAT THE ASSETS ARE THE PROPERTY OF IMMANUEL RETIREMENT COMMUNITIES, INC. AND IRC II, INC., RESPECTIVELY. PART X, LINE 2: IMMANUEL ACCOUNTS FOR UNCERTAINTIES IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES USING GUIDANCE INCLUDED IN FASB ASC 740, INCOME TAXES. IMMANUEL RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. AT JUNE 30, 2024 AND 2023, IMMANUEL HAD NO UNCERTAIN TAX POSITIONS ACCRUED. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 28834000 0 0 0 0 0 0 28834000 0 28834000 0 0 0 1 1 0 SCHEDULE F, PART IV, LINE 4: THE ORGANIZATION INVESTS IN PARTNERSHIPS THAT HOLD DIRECT OR INDIRECT INTERESTS IN PASSIVE FOREIGN INVESTMENT COMPANIES (PFICS). THE INVESTMENT PARTNERSHIPS HAVE PROPERLY FILED FORM 8621, OR THE UNDERLYING INVESTMENTS DID NOT GENERATE ANY UNRELATED BUSINESS INCOME. UNDER THESE FACTS, IT IS NOT NECESSARY FOR THE ORGANIZATION TO FILE AN ADDITIONAL FORM 8621. 1 CHI HEALTH 12809 WEST DODGE ROAD OMAHA NE 68154 470757164 501(C)(3) 108139 0 SPONSOR MIDLANDS EVENING WITH FRIENDS, MERCY HERITAGE AWARDS, IMMANUEL NIGHT OF CELEBRATION, LAKESIDE JEWELS OF AUTUMN AND TANZANIA MINISTRY IMMANUEL AFFORDABLE INC 1044 N 115TH ST STE 500 OMAHA NE 68154 870831041 501(C)(3) 15560 0 PROGRAM SUPPORT 2 0 PART I, LINE 2: IMMANUEL PROVIDES SUPPORT TO A CLASS OF 501(C)(3) ORGANIZATIONS QUALIFYING UNDER SECTION 509(A)(1) OR SECTION 509(A)(2) OF THE CODE. THE ORGANIZATIONS MUST CARRY OUT THE MISSION AND PURPOSE OF ADDRESSING COMMUNITY HEALTH NEEDS AND SERVICES AND TO EXPRESS CHRIST'S LOVE IN ITS LIVES AND ITS WORKS, ALL IN ACCORDANCE AND CONSISTENT WITH THE MISSION AND PURPOSES OF THE NEBRASKA SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. THE BOARD OF DIRECTORS REVIEWS REQUESTS FOR GRANTS AND MAKES THE FINAL DETERMINATION BASED ON NEED. THE USE OF THE FUNDS ARE MONITORED BY MAINTAINING CONTACT WITH THE DONEES. X X X X 0 1 0 0 0 0 0 0 0 ERIC N GURLEY PRESIDENT & CEO 501480 0 102690 0 11648 0 234276 0 44962 0 895056 0 3511 0 DEVIN FOX MD VP OF CLINICAL OPERATIONS 335490 0 66366 0 0 0 18750 0 13265 0 433871 0 0 0 JULIE PALADINO-KAMINSKI CHIEF OPERATING OFFICER 267561 0 55816 0 8137 0 17344 0 42597 0 391455 0 0 0 SCOTT BEAR CFO & TREASURER 268844 0 52390 0 8137 0 15916 0 34426 0 379713 0 0 0 TAMMY SEALER CHIEF DEVELOPMENT OFFICER 225719 0 45741 0 8137 0 16671 0 19502 0 315770 0 0 0 RHONDA DISTEFANO VP CONSTR, FACILITIES MGMT & ENV SVCS 199735 0 47308 0 8137 0 13233 0 14188 0 282601 0 0 0 JOHN CROGHAN VP OF COMMUNITY OPERATIONS 177368 0 39698 0 0 0 13932 0 41506 0 272504 0 0 0 JOSEPH BROWN SVP OF MARKETING & SALES EXPERIENCE 192777 0 29355 0 4087 0 0 0 7598 0 233817 0 0 0 MARVIN PEARSON VP OF INFORMATION TECHNOLOGY 187166 0 34477 0 0 0 8069 0 868 0 230580 0 0 0 PART I, LINE 4B ERIC N. GURLEY, PRESIDENT & CEO, PARTICIPANTED IN AN ENDORSEMENT SPLIT-DOLLAR LIFE INSURANCE PLAN AND DEFERRED COMPENSATION PLAN THAT MEET THE REQUIREMENTS OF SECTIONS 409A AND 457(F). BOTH PLANS ARE SPONSORED BY IMMANUEL. AS OF DECEMBER 31, 2023, ERIC GURLEY'S DEFERRED COMPENSATION ACCOUNT WAS CREDITED WITH $210,126. PREMIUMS OF $157,474 WERE PAID FOR THE ENDORSEMENT SPLIT-DOLLAR LIFE INSURANCE PLAN POLICY. UNDER THE PLAN, IMMANUEL ENDORSES TO ERIC GURLEY THE RIGHT TO DESIGNATE A BENEFICIARY FOR THE PORTION OF THE DEATH BENEFIT IN EXCESS OF THE GREATER OF THE CASH SURRENDER VALUE OR PREMIUMS PAID. THE VALUE OF THAT RIGHT, WHICH WAS INCLUDED IN ERIC GURLEY'S REPORTABLE COMPENSATION, WAS $3,511. AS OF JUNE 30, 2024, THE DEATH BENEFIT IN EXCESS OF PREMIUMS PAID WAS $2,641,751. PART I, LINE 6 THE ORGANIZATION DOES NOT PAY OR ACCRUE ANY COMPENSATION BASED ON THE REVENUES OR THE NET EARNINGS OF THE ORGANIZATION OR ANY RELATED ORGANIZATION. HOWEVER, A SMALL PERCENTAGE OF THE BONUSES PAID TO ERIC GURLEY, SCOTT BEAR, JULIE PALADINO-KAMINSKI, TAMMY SEALER, RHONDA DISTEFANO, DEVIN FOX, MD, JOSEPH BROWN, MARVIN PEARSON, AND JOHN CROGHAN IS BASED ON AN OPERATING MARGIN CALCULATION OF IMMANUEL AND RELATED TAX-EXEMPT ORGANIZATIONS. EMILY TONNIGES DAUGHTER TO BOARD MEMBER JANE TONNIGES 132167 W-2 WAGES 0 FORM 990, PART V, LINE 2A: IMMANUEL IS THE SOLE MEMBER OF IMMANUEL RETIREMENT COMMUNITIES, IMMANUEL HOME AND COMMUNITY RESOURCES, IMMANUEL LONG TERM CARE, IMMANUEL COMMUNITY VISION FOUNDATION, AND IRC II, INC. IMMANUEL ISSUES THE FORM W-2 FOR ALL THE EMPLOYEES, INCLUDING THE OFFICERS, OF EACH OF THESE ORGANIZATIONS. BECAUSE IMMANUEL IS REIMBURSED FOR THE SALARIES AND BENEFITS OF THESE EMPLOYEES AND OFFICERS BY EACH OF THE ORGANIZATIONS, THE EXPENSES FOR THE REIMBURSED SALARIES AND BENEFITS ARE REFLECTED ON EACH OF THE ORGANIZATIONS' FORM 990 IN PART IX, STATEMENT OF FUNCTIONAL EXPENSES, LINES 5-7, AND NOT ON IMMANUEL'S FORM 990, PART IX, LINES 5-7. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS MAY ESTABLISH AN EXECUTIVE COMMITTEE WHICH CONSISTS OF TWO OR MORE DIRECTORS AND MAY EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS TO THE EXTENT PROVIDED IN THE RESOLUTION. THE EXECUTIVE COMMITTEE HAS THE POWER TO TRANSACT ALL REGULAR BUSINESS OF THE CORPORATION DURING THE INTERIM BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, PROVIDED THAT ANY ACTION WHICH IT TAKES DOES NOT CONFLICT WITH THE POLICIES AND EXPRESS WISHES OF THE BOARD. THE EXECUTIVE COMMITTEE PRESENTS THE MINUTES OF ITS MEETINGS AND REPORTS AT THE NEXT SUCCEEDING MEETING OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A DIRECTORS SHALL BE ELECTED BY THE BOARD OF DIRECTORS AT THE ANNUAL MEETING OF THE BOARD, BUT SHALL NOT TAKE OFFICE UNTIL THEIR ELECTION IS CONFIRMED BY THE SYNOD COUNCIL OF THE NEBRASKA SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. ADDITIONALLY, THE BISHOP OF THE NE SYNOD OF THE ELCA IS A VOTING EX-OFFICIO MEMBER OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE SYNOD COUNCIL OF THE NEBRASKA SYNOD OF THE EVANGELICAL CHURCH IN AMERICA MUST APPROVE ANY AMENDMENT TO THE ARTICLES OR BYLAWS OF IMMANUEL. THEREFORE, ANY CHANGES TO THE GOVERNING DOCUMENTS THAT IMPACT THE GOVERNANCE OF THE ORGANIZATION MUST BE APPROVED BY THE SYNOD COUNCIL OF THE NEBRASKA SYNOD. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS ARE PROVIDED A COPY OF THE FORM 990 PRIOR TO FILING WITH THE IRS. THE FORM 990 IS REVIEWED BY THE CFO AND CONTROLLER. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS MUST ANNUALLY REVIEW AND COMPLETE THE CONFLICT OF INTEREST POLICY AND DISCLOSE ALL CONFLICTS. THE GOVERNANCE COMMITTEE DECIDES WHAT ACTIONS WILL BE TAKEN CONCERNING ANY CONFLICTS. A BOARD MEMBER IS PROHIBITED FROM VOTING ON ANY BUSINESS MATTERS RELATED TO ANY CONFLICT THE GOVERNANCE COMMITTEE HAS IDENTIFIED WITH RESPECT TO THAT BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE PRESIDENT AND CEO IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. THE ORGANIZATION USES MARKET-BASED COMPENSATION STUDIES, REVIEWS JOB DESCRIPTIONS AND INTERVIEWS OUTSIDE HUMAN RESOURCE CONSULTANTS FOR COMPARABILITY DATA. THE REVIEW AND APPROVAL IS DOCUMENTED IN THE PERSONNEL FILE. COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES OF IMMANUEL IS COMPLETED BY THE PRESIDENT AND CEO ON AN ANNUAL BASIS. THE ORGANIZATION USES MARKET-BASED COMPENSATION STUDIES, REVIEWS JOB DESCRIPTIONS AND INTERVIEWS OUTSIDE HUMAN RESOURCE CONSULTANTS FOR COMPARABILITY DATA. THE REVIEW AND APPROVAL IS DOCUMENTED IN THE PERSONNEL FILES. FORM 990, PART VI, SECTION C, LINE 19 IMMANUEL DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VII, SECTION B: THE AMOUNTS PAID TO INDEPENDENT CONTRACTORS BY IMMANUEL AND RELATED ORGANIZATIONS ARE REPORTED BY IMMANUEL IN PART VII, SECTION B, BUT ARE ALLOCATED TO EACH RESPECTIVE ORGANIZATION FOR PURPOSES OF REPORTING ON PART IX, LINE 11. THE ALLOCATION IS BASED ON THE AMOUNT OF SERVICES PROVIDED TO EACH ORGANIZATION. FORM 990, PART IX, LINE 25: IMMANUEL IS THE SOLE CORPORATE MEMBER OF IMMANUEL RETIREMENT COMMUNITIES (IRC), IMMANUEL HOME AND COMMUNITY RESOURCES (IHCR) AND SUBSIDIARIES, IMMANUEL LONG TERM CARE (ILTC), IMMANUEL COMMUNITY VISION FOUNDATION (ICVF), AND IRC II, INC.; ALL NOT-FOR-PROFIT ORGANIZATIONS. IMMANUEL PROVIDES MANAGEMENT SERVICES, INCLUDING EXECUTIVE, ACCOUNTING, INFORMATION TECHNOLOGY, COMPLIANCE AND HUMAN RESOURCES, TO ALL OF THESE ORGANIZATIONS. FOR THE YEAR ENDED JUNE 30, 2024, THE FOLLOWING ORGANIZATIONS REPORTED FUNCTIONAL EXPENSES AS FOLLOWS: IMMANUEL RETIREMENT COMMUNITIES: - PROGRAM SERVICE: $46,704,922 - MANAGEMENT & GENERAL: $6,267,819 IMMANUEL HOME & COMMUNITY RESOURCES: - PROGRAM SERVICE: $3,064,936 - MANAGEMENT & GENERAL: $1,613,692 PACE IOWA (SUBSIDIARY) - PROGRAM SERVICE: $46,495,856 - MANAGEMENT & GENERAL: $5,585,231 PACE NEBRASKA (SUBSIDIARY) - PROGRAM SERVICE: $25,274,305 - MANAGEMENT & GENERAL: $2,656,828 IMMANUEL LONG TERM CARE: - PROGRAM SERVICE: $25,605,212 - MANAGEMENT & GENERAL: $3,029,795 IMMANUEL COMMUNITY VISION FOUNDATION: - PROGRAM SERVICE: $5,164,342 - MANAGMENT & GENERAL: $652,779 IRC II, INC.: - PROGRAM SERVICE: $16,771,835 - MANAGMENT & GENERAL: $4,617,637 FORM 990, PART XI, LINE 9: TRANSFER TO AFFILIATE -17,897,679. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF IMMANUEL'S FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM PRIOR YEARS. IMMANUEL ELDERLY HOUSING LLC 1044 N 115TH ST STE 500 OMAHA NE 68154 320535957 ELDERLY AND LOW INCOME HOUSING NE 505870 1304467 IMMANUEL IRC III LLC 1044 N 115TH ST STE 500 OMAHA NE 68154 870916703 ELDERLY HOUSING NE 22578926 43643062 IMMANUEL IMMANUEL RETIREMENT COMMUNITIES 1044 N 115TH ST SUITE 500 OMAHA NE 68154 470799108 ELDERLY HOUSING NE 501(C)(3) LINE 10 IMMANUEL 1 IMMANUEL AFFORDABLE INC 1044 N 115TH ST SUITE 500 OMAHA NE 68154 470831041 ELDERLY & LOW INCOME HOUSING NE 501(C)(3) LINE 10 IMMANUEL 1 IMMANUEL AFFORDABLE II INC 1044 N 115TH ST SUITE 500 OMAHA NE 68154 800016829 ELDERLY & LOW INCOME HOUSING NE 501(C)(3) LINE 10 IMMANUEL 1 IMMANUEL TRINITY AFFORDABLE INC 1044 N 115TH ST SUITE 500 OMAHA NE 68154 113742894 ELDERLY & LOW INCOME HOUSING NE 501(C)(3) LINE 10 IMMANUEL 1 IRC II INC 1044 N 115TH ST SUITE 500 OMAHA NE 68154 812697102 ELDERLY HOUSING NE 501(C)(3) LINE 10 IMMANUEL 1 IMMANUEL HOME AND COMMUNITY RESOURCES 1044 N 115TH ST SUITE 500 OMAHA NE 68154 272628802 ELDERLY SERVICES NE 501(C)(3) LINE 10 IMMANUEL 1 PACE IOWA 1044 N 115TH ST SUITE 500 OMAHA NE 68154 273635343 ELDERLY SERVICES NE 501(C)(3) LINE 10 IMMANUEL HOME AND COMMUNITY RESOURCES 1 PACE NEBRASKA 1044 N 115TH ST SUITE 500 OMAHA NE 68154 273635416 ELDERLY SERVICES NE 501(C)(3) LINE 10 IMMANUEL HOME AND COMMUNITY RESOURCES 1 IMMANUEL LONG TERM CARE 1044 N 115TH ST SUITE 500 OMAHA NE 68154 462582783 LONG-TERM HEALTH CARE SERVICES NE 501(C)(3) LINE 10 IMMANUEL 1 IMMANUEL COMMUNITY VISION FOUNDATION 1044 N 115TH ST SUITE 500 OMAHA NE 68154 462693844 SUPPORT NONPROFITS WHOSE MISSIONS ALIGN WITH IMMANUEL NE 501(C)(3) LINE 12B, II IMMANUEL 1 IMMANUEL COMMUNITY FOUNDATION 1044 N 115TH ST SUITE 500 OMAHA NE 68154 470624928 FUNDRAISING NE 501(C)(3) LINE 12C, III-FI IMMANUEL 1 MERGANSER INTERMEDIATE TERM BOND FUND II LLC 99 HIGH STREET BOSTON MA 02110 320434220 INVESTMENT MA IMMANUEL EXCLUDED 64063 5324136 0 0 0.83020 BLOOM AT LAKESIDE 1044 N 115TH STREET STE 500 OMAHA NE 68154 922134860 HOMEOWNERS ASSOCIATION NE IMMANUEL C 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 PACE IOWA A 175512 CASH TRANSFERRED EQUALS FMV PACE NEBRASKA Q 823733 CASH TRANSFERRED EQUALS FMV PACE IOWA Q 1647466 CASH TRANSFERRED EQUALS FMV IMMANUEL RETIREMENT COMMUNITIES INC Q 11421829 CASH TRANSFERRED EQUALS FMV IMMANUEL LONG TERM CARE Q 2183179 CASH TRANSFERRED EQUALS FMV IMMANUEL HOME AND COMMUNITY RESOURCES Q 2043260 CASH TRANSFERRED EQUALS FMV IMMANUEL COMMUNITY VISION FOUNDATION Q 79627 CASH TRANSFERRED EQUALS FMV IMMANUEL RETIREMENT COMMUNITIES INC R 17213052 CASH TRANSFERRED EQUALS FMV IMMANUEL LONG TERM CARE S 12424999 CASH TRANSFERRED EQUALS FMV IMMANUEL COMMUNITY FOUNDATION S 380882 CASH TRANSFERRED EQUALS FMV IMMANUEL HOME AND COMMUNITY RESOURCES R 1666175 CASH TRANSFERRED EQUALS FMV IMMANUEL COMMUNITY VISION FOUNDATION R 336097 CASH TRANSFERRED EQUALS FMV IMMANUEL AFFORDABLE INC R 71739 CASH TRANSFERRED EQUALS FMV IMMANUE LONG TERM CARE R 17897679 CASH TRANSFERRED EQUALS FMV SCHEDULE R, PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS IMMANUEL COMMUNITY FOUNDATION'S DIRECTORS ARE SELECTED BY THE BOARDS OF DIRECTORS OF THE FOUR ORGANIZATIONS IT SUPPORTS; IMMANUEL RETIREMENT COMMUNITIES, IMMANUEL HOME AND COMMUNITY RESOURCES, IRC II, INC., IMMANUEL LONG TERM CARE, AND IRC II, INC. EACH OF THESE FOUR ORGANIZATIONS IS CONTROLLED BY THEIR SOLE MEMBER, IMMANUEL. SCHEDULE R, PART V, LINE 1A-S: IMMANUEL PAYS INVOICES FOR OPERATING EXPENSES ON BEHALF OF THE RELATED ENTITIES LISTED ON SCHEDULE R, PART II AND IS SUBSEQUENTLY REIMBURSED FOR THOSE AMOUNTS PAID FROM EACH ENTITY ACCORDINGLY. MOST, IF NOT ALL, INTERCOMPANY TRANSACTIONS ARE A RESULT OF THIS CENTRALIZED ACCOUNTING SYSTEM.