2025-05-07T13:43:18-05:00 2024-06-30 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2023-07-01 272628802 IMMANUEL HOME & COMMUNITY RESOURCES IMMA 4028292900 1044 N 115TH ST 500 OMAHA NE 68154 SCOTT BEAR CFO & TREASURER 4028292900 2025-05-05 1 1 WENDY R COOLEY CPA P01523804 4023302660 2025-05-05 2023 2025-03-06 01:10:19Z SCOTT BEAR 1044 N 115TH ST 500 OMAHA NE 68154 4641778 0 X WWW.IMMANUEL.COM X 2010 NE TO PROVIDE IN-HOME, RESIDENTIAL AND COMMUNITY-BASED HEALTH CARE AND RELATED SERVICES TO THE ELDERLY. 15 14 0 15 0 0 0 0 3910224 4641778 0 0 0 0 3910224 4641778 0 0 0 0 2899758 3579387 0 0 0 1040841 1099241 3940599 4678628 -30375 -36850 9092665 9468554 12099197 12511936 -3006532 -3043382 CHRIST-CENTERED SERVICE TO SENIORS, EACH OTHER AND THE COMMUNITY. 0 0 3064936 4641778 IMMANUEL HOME AND COMMUNITY RESOURCES (IHCR) IS THE SOLE MEMBER OF PACE IOWA AND PACE NEBRASKA, BOTH 501(C)(3) ORGANIZATIONS DOING BUSINESS AS IMMANUEL PATHWAYS. IHCR OVERSEES AND COORDINATES THE ACTIVITIES OF PACE IOWA AND PACE NEBRASKA. "PACE" STANDS FOR PROGRAMS OF ALL-INCLUSIVE CARE FOR THE ELDERLY. PACE PROGRAMS COORDINATE AND PROVIDE ALL NEEDED PREVENTATIVE, PRIMARY, ACUTE AND LONG-TERM CARE SERVICES SO THAT OLDER INDIVIDUALS CAN CONTINUE LIVING IN THEIR HOME AND COMMUNITIES. 3064936 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 15 14 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X KELLE SCOTT CONTROLLER 4028292933 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 X CINDY ALLOWAY CHAIR 0.25 2.75 X X 0 0 0 JILL POWERS VICE CHAIR 0.25 3.00 X X 0 0 0 CLARENCE NICHOLS SECRETARY 0.25 2.75 X X 0 0 0 REV E JON BENSON DIRECTOR 0.25 3.00 X 0 0 0 BRENDA BERGMAN-EVANS DIRECTOR 0.25 3.05 X 0 14963 0 STEVEN BULLOCK DIRECTOR 0.25 2.75 X 0 0 0 RANDAL BURNS DIRECTOR 0.25 3.00 X 0 0 0 GEORGE GRIEB DIRECTOR THRU 2/24 0.25 2.75 X 0 0 0 DAN FRIEDLUND DIRECTOR 0.25 3.05 X 0 0 0 KRISTEN HOFFMAN MD DIRECTOR 0.25 3.00 X 0 0 0 SCOTT HOWERTER DIRECTOR 0.25 2.75 X 0 0 0 BISHOP SCOTT JOHNSON DIRECTOR 0.25 3.00 X 0 0 0 JON BOTHOF DIRECTOR 0.25 2.75 X 0 0 0 STEVE SCANLAN DIRECTOR 0.25 2.75 X 0 0 0 ANDREA SKOLKIN DIRECTOR 0.25 2.75 X 0 0 0 JANE TONNIGES DIRECTOR 0.25 2.75 X 0 0 0 ERIC GURLEY PRESIDENT & CEO 2.00 50.00 X 0 615818 278087 JULIE PALADINO-KAMINSKI CHIEF OPERATING OFFICER 4.00 47.00 X 0 331514 58944 SCOTT BEAR CFO & TREASURER 3.00 49.00 X 0 329371 49369 TAMMY SEALER CHIEF DEVELOPMENT OFFICER 2.00 50.00 X 0 279597 35243 JOSEPH BROWN SVP MARKETING & SALES EXPERIENCE 1.00 46.00 X 0 226219 6719 MARVIN PEARSON VP INFORMATION TECHNOLOGY 2.00 46.00 X 0 221643 8069 NATALIE MANLEY MEDICAL DIRECTOR 20.00 28.00 X 0 215606 0 ELIZABETH HARRIS SVP OF HR STRATEGY & EE EXPERIENCE 2.00 45.00 X 0 206156 36372 APRIL BUTTERFIELD VP OF PACE OPERATIONS 28.00 20.00 X 0 190474 6853 0 2631361 479656 0 0 1 0 0 MANAGEMENT FEES 623990 4641778 4641778 4641778 4641778 4641778 0 0 342875 342875 2529985 2348997 180988 71148 58174 12974 487830 479362 8468 147549 120644 26905 14769 14769 359740 496 359244 155 155 55679 2076 53603 120 120 560538 1938 558600 58783 40825 17958 29418 29418 5446 5446 MEMBERSHIPS & DUES 14593 12304 2289 4678628 3064936 1613692 0 1095840 861210 264049 234630 8828616 9233924 9092665 9468554 246290 241224 11852907 12270712 12099197 12511936 X -3006532 -3043382 -3006532 -3043382 9092665 9468554 -36850 0 X X 0 1 X 1 0 X 2832555 2989245 3380768 3910224 4641778 17754570 2832555 2989245 3380768 3910224 4641778 17754570 0 0 0 17754570 2832555 2989245 3380768 3910224 4641778 17754570 1.00000 1.00000 0.00000 X 804666 804666 0 291174 56544 234630 234630 DUE FROM PACE IOWA 3600285 DUE FROM IMMANUEL 5629179 DUE FROM IRC CORPORATE 4460 9233924 DUE TO PACE NEBRASKA 2947339 DUE TO PACE IOWA 9032199 DUE TO IMMANUEL LONG TERM CARE 291174 12270712 X 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. 0 1 0 0 0 0 0 0 0 ERIC GURLEY PRESIDENT & CEO 0 501480 0 102690 0 11648 0 234276 0 44962 0 895056 0 3511 JULIE PALADINO-KAMINSKI CHIEF OPERATING OFFICER 0 267561 0 55816 0 8137 0 17344 0 42597 0 391455 0 0 SCOTT BEAR CFO & TREASURER 0 268844 0 52390 0 8137 0 15916 0 34426 0 379713 0 0 TAMMY SEALER CHIEF DEVELOPMENT OFFICER 0 225719 0 45741 0 8137 0 16671 0 19502 0 315770 0 0 ELIZABETH HARRIS SVP OF HR STRATEGY & EE EXPERIENCE 0 173426 0 32730 0 0 0 12644 0 24586 0 243386 0 0 JOSEPH BROWN SVP MARKETING & SALES EXPERIENCE 0 192777 0 29355 0 4087 0 0 0 7598 0 233817 0 0 MARVIN PEARSON VP INFORMATION TECHNOLOGY 0 187166 0 34477 0 0 0 8069 0 868 0 230580 0 0 NATALIE MANLEY MEDICAL DIRECTOR 0 215606 0 0 0 0 0 0 0 591 0 216197 0 0 APRIL BUTTERFIELD VP OF PACE OPERATIONS 0 162184 0 28290 0 0 0 2700 0 4994 0 198168 0 0 PART I, LINE 3 THE COMPENSATED OFFICERS ARE EMPLOYEES OF IMMANUEL, A RELATED ENTITY. THE BOARD'S EXECUTIVE COMMITTEE SERVES AS THE COMPENSATION COMMITTEE TO REVIEW AND APPROVE THE TOTAL COMPENSATION FOR ERIC GURLEY, AND TO APPROVE THE BONUS PLAN AND PAYOUT OF BONUSES TO THE LEADERSHIP TEAM. THE COMPENSATION COMMITTEE USES AN INDEPENDENT COMPENSATION CONSULTANT TO HELP SET SALARIES AND BENEFITS. 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, JULIE PALADINO-KAMINSKI, SCOTT BEAR, TAMMY SEALER, JOSEPH BROWN, MARVIN PEARSON, ELIZABETH HARRIS, AND APRIL BUTTERFIELD IS BASED ON AN OPERATING MARGIN CALCULATION OF IMMANUEL AND RELATED TAX-EXEMPT ORGANIZATIONS. FORM 990, PART V, LINE 2A: INDIVIDUALS PERFORMING SERVICES FOR IMMANUEL HOME AND COMMUNITY RESOURCES ARE EMPLOYEES OF IMMANUEL, A RELATED ENTITY. THEREFORE, IMMANUEL ISSUES THE FORM W-2 FOR THESE EMPLOYEES. BECAUSE IMMANUEL HOME AND COMMUNITY RESOURCES REIMBURSES IMMANUEL FOR THE SALARIES AND BENEFITS OF THESE EMPLOYEES, THE EXPENSES FOR THEIR SALARIES AND BENEFITS ARE REFLECTED ON THIS RETURN IN PART IX, STATEMENT OF FUNCTIONAL EXPENSES. 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 2 THE OFFICERS AND HIGHEST COMPENSATED EMPLOYEES ARE CONSIDERED SENIOR LEADERSHIP AND ARE COMPENSATED BY IMMANUEL, A RELATED ORGANIZATION. THE BOARD MEMBERS ARE ALSO BOARD MEMBERS OF IMMANUEL THEREFORE THE OFFICERS AND BOARD MEMBERS HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 IMMANUEL HOME AND COMMUNITY RESOURCES (IHCR) HAS ONE MEMBER, IMMANUEL. FORM 990, PART VI, SECTION A, LINE 7A IMMANUEL, THE SOLE MEMBER OF IMMANUEL HOME AND COMMUNITY RESOURCES, HAS THE RIGHT TO APPOINT AND REMOVE DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B IMMANUEL, IHCR'S SOLE MEMBER, MUST APPROVE ANY AMENDMENT AND INITIATE OR ADOPT AMENDMENTS TO THE ARTICLES OR BYLAWS OF IMMANUEL HOME AND COMMUNITY RESOURCES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN ACCOUNTING FIRM WITH THE ASSISTANCE OF THE CONTROLLER, AND IS THEN REVIEWED BY THE CFO AND THE CONTROLLER. COPIES OF THE REVIEWED RETURN ARE PROVIDED TO THE BOARD MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C IMMANUEL HOME AND COMMUNITY RESOURCES USES THE SAME POLICY AS IMMANUEL, A RELATED ORGANIZATION. THE POLICY STATES THAT THE BOARD OF DIRECTORS MUST SIGN THE CONFLICT OF INTEREST POLICY AND DISCLOSE ALL CONFLICTS. THE GOVERNANCE COMMITTEE SHALL DECIDE WHAT ACTIONS NEED TO BE TAKEN CONCERNING ANY CONFLICTS. THE BOARD MEMBER IS PROHIBITED FROM VOTING ON ANY BUSINESS RELATED TO ANY CONFLICT THE GOVERNANCE COMMITTEE HAS IDENTIFIED. FORM 990, PART VI, SECTION B, LINE 15 THE OFFICERS ARE COMPENSATED BY IMMANUEL, A RELATED ORGANIZATION. IMMANUEL ANALYZES MARKET-BASED COMPENSATION STUDIES, REVIEWS JOB DESCRIPTIONS AND INTERVIEWS OUTSIDE HUMAN RESOURCE CONSULTANTS. COMPENSATION FOR THE CEO IS APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION OF TOP MANAGEMENT PERSONNEL IS APPROVED BY THE CEO. FORM 990, PART VI, SECTION C, LINE 19 IMMANUEL HOME AND COMMUNITY RESOURCES DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VII: ALL COMPENSATION AND BENEFITS SHOWN FOR DIRECTORS ARE PAID BY IMMANUEL, THE SPONSOR ORGANIZATION, FOR SERVICES PERFORMED FOR IMMANUEL OR OTHER RELATED ENTITIES. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS OF IMMANUEL HOME AND COMMUNITY RESOURCES ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM PRIOR YEARS. IMMANUEL 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 470733774 CORPORATE SUPPORT NE 501(C)(3) LINE 12B, II N/A 0 IMMANUEL RETIREMENT COMMUNITIES 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 470799108 ELDERLY HOUSING NE 501(C)(3) LINE 10 IMMANUEL 0 IMMANUEL COMMUNITY FOUNDATION 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 470624928 FUNDRAISING NE 501(C)(3) LINE 12C, III-FI SEE STATEMENT 0 PACE IOWA 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 273635343 ELDERLY SERVICES NE 501(C)(3) LINE 10 IMMANUEL HOME AND COMMUNITY RESOURCES 0 PACE NEBRASKA 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 273635416 ELDERLY SERVICES NE 501(C)(3) LINE 10 IMMANUEL HOME AND COMMUNITY RESOURCES 0 IMMANUEL AFFORDABLE INC 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 470831041 ELDERLY & LOW INCOME HOUSING NE 501(C)(3) LINE 10 IMMANUEL 0 IMMANUEL AFFORDABLE II INC 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 800016829 ELDERLY & LOW INCOME HOUSING NE 501(C)(3) LINE 10 IMMANUEL 0 IMMANUEL TRINITY AFFORDABLE INC 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 113742894 ELDERLY & LOW INCOME HOUSING NE 501(C)(3) LINE 10 IMMANUEL 0 IMMANUEL LONG TERM CARE 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 462582783 LONG-TERM HEALTH CARE SERVICES NE 501(C)(3) LINE 10 IMMANUEL 0 IMMANUEL COMMUNITY VISION FOUNDATION 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 462693844 SUPPORT NONPROFITS WHOSE MISSIONS ALIGN WITH IMMANUEL NE 501(C)(3) LINE 12B, II IMMANUEL 0 IRC II INC 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 812697102 ELDERLY HOUSING NE 501(C)(3) LINE 10 IMMANUEL 0 0 0 0 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1 1 SCHEDULE R, PART V, LINE 1A-S: IMMANUEL, A RELATED ENTITY, PAYS INVOICES FOR OPERATING EXPENSES ON BEHALF OF THE CORPORATION AND THE CORPORATION REIMBURSES IMMANUEL FOR AMOUNTS INCURRED. MOST, IF NOT ALL, INTERCOMPANY TRANSACTIONS ARE A RESULT OF THIS CENTRALIZED ACCOUNTING SYSTEM. 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, IRC II, INC., IMMANUEL HOME AND COMMUNITY RESOURCES, AND IMMANUEL LONG TERM CARE. EACH OF THESE ORGANIZATIONS IS CONTROLLED BY THEIR SOLE MEMBER, IMMANUEL.