2025-07-22T09:11:10-05:00 2024-09-30 450250958 Eide Bailly LLP 4585 Coleman St Ste 200 Bismarck ND 58503 990 2023-10-01 411486796 Eventide Living Center EVEN 2182912230 801 Main Avenue 201 Moorhead MN 56560 Darin Ohe CFO 2182912230 2025-07-21 1 1 Lisa Chaffee CPA P00193453 7012551091 2025-07-21 2023 2025-03-06 01:10:19Z Jon Riewer 801 Main Avenue 201 Moorhead MN 56560 356240 0 X www.eventide.org X 1984 MN To sponsor, encourage, promote, and advance the delivery of health care. 13 13 0 15 0 0 0 0 326112 343651 5309 12589 0 0 331421 356240 0 0 0 0 11602 7419 0 0 0 292392 267746 303994 275165 27427 81075 1052806 982482 464969 313570 587837 668912 To advance compassionate care and service excellence empowering older adults, families and communities to thrive. 0 0 255083 343651 Eventide Living Center is a Minnesota Limited Liability Corporation that owns and operates a 46-unit housing project for the elderly in Moorhead, MN. For the year ended September 30, 2024 its occupancy rate was 94.4%. 255083 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 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 Vikki Johnson Secretary (as of June 2023) 0.20 0.60 X X 0 0 0 Pete Seljevold Director 0.20 0.60 X 0 0 0 Cindy Larson-Casselton Director 0.20 0.60 X 0 0 0 Joe 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 0.20 0.60 X 0 0 0 Terry Brandt Director 0.20 0.60 X 0 0 0 Jon Riewer President & CEO 5.00 35.00 X 0 556568 29707 Darin Ohe CFO 5.00 35.00 X 0 267455 26810 0 824023 56517 0 0 1 0 0 Tenant Rents 623990 330871 330871 Supporting Revenue 812300 12780 12780 343651 12589 12589 356240 343651 0 12589 6458 6458 288 288 151 151 522 522 21571 21571 3310 3310 24283 24249 34 2910 2116 794 104325 104325 950 950 16813 16813 53659 53659 23567 23567 Repairs and Maintenance 8783 8783 7575 7575 275165 255083 20082 0 27684 33745 313 1961 2132037 1783232 394457 348805 630352 597971 1052806 982482 31638 32299 363965 266419 69366 14852 464969 313570 X 587837 668912 587837 668912 1052806 982482 81075 0 X 0 1 X 1 1 1 X 273285 366339 340158 326112 343651 1649545 273285 366339 340158 326112 343651 1649545 0 11789 13796 11791 13278 22545 73199 11789 13796 11791 13278 22545 73199 1576346 633 295 416 8204 12589 22137 633 295 416 8204 12589 22137 273918 366634 340574 334316 356240 1671682 0.94300 0.95640 0.01320 0.00680 X 0 1 X 651871 1349 2993 -19796 676009 613150 4580 3502 -30639 651871 625254 3444 -40644 -25096 613150 670910 118530 164186 625254 0.25906 0.22766 0.51328 0 1 0 204292 204292 1776287 1674643 101644 151458 108589 42869 348805 Related Party Payables 14852 14852 X 356240 0 356240 0 356240 275165 0 275165 0 275165 Part IV, Line 2b: Tenant security deposits represent amounts received from tenants subject to the terms of their lease agreements. These funds are refunded to residents based on compliance with the requirements of the lease agreement. Tenant security deposits are held in a segregated savings account. 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: The Center 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 financial statements. The Center would recognize future accrued interest and penalties related to unrecognized tax 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 512816 0 43752 0 0 0 13968 0 17418 0 587954 0 0 Darin Ohe CFO 0 245279 0 22176 0 0 0 11071 0 17418 0 295944 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 that organization, Eventide West Fargo, LLC, Eventide Living Center, and Lake Region Lutheran Home. A Economic Development Authority Moorhead MN 416005386 000000000 2007-03-06 1478929 Renovation and refinancing of a 46-unit independent living senior housing 0 0 0 A 1179007 1478929 28929 1450000 2007 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 A 1 Date Rebate Computation Performed Issuer Name: Economic Development Authority Moorhead, MN Date the Rebate Computation was Performed: 02/20/2012 Schedule K, Part IV, Arbitrage, Line 2c: There are no remaining proceeds. Therefore the final arbitrage calculation was calculated February 20, 2012. It will not be necessary to perform future arbitrage calculations. Form 990, Part V, Line 1a, Number reported in Box 3 of Form 1096: Eventide Living Center 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, 2023, Jon Riewer, President/CEO received $512,816 in compensation, $13,968 in pension, and $17,418 in other employee benefits. Darin Ohe, current CFO, received $245,279 in compensation, $11,071 in pension and $17,418 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 Eventide Living Center. Form 990, Part VI, Section A, line 7a Eventide is the sole member of Eventide Living Center. Eventide Living Center, Eventide, Eventide Heartland and Eventide West Fargo, LLC, all have the same Board of Directors. Eventide's board is elected by delegates from the member churches who serve on the board. 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 Form 990 will be provided to the governing board prior to filing with the IRS. 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 2024. 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 upon request. Eventide 801 Main Avenue Suite 201 Moorhead MN 56560 410721640 Nursing Home and Elderly Housing MN 501(c)(3) Line 10 N/A 0 Eventide West Fargo LLC dba Sheyenne Crossing 801 Main Avenue Suite 201 Moorhead MN 56560 204531061 Senior Living Community MN 501(c)(3) Line 10 Eventide 0 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 0 Sanders Flats LLC 801 Burns Street Hawley MN 56549 881158794 Senior Living MN N/A 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1