2025-11-13T13:01:48-06:00 2024-12-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2024-01-01 810288768 St John's Lutheran Ministries Inc STJO 4066555600 3940 Rimrock Road Billings MT 59102 Whitney Griffin CFO 4066555600 2025-11-13 1 1 Heidi M Sachs CPA P01273512 6122536500 2025-11-13 2024 2025-03-06 01:10:19Z David Trost 3940 Rimrock Road Billings MT 59102 28951686 0 9386 X www.stjohnsunited.org X 1960 MT Our mission is to provide living opportunities within nurturing environments of Hope, Dignity & Love. 12 12 773 217 0 0 3922416 1307233 25596793 27119241 448977 -1095818 0 0 29968186 27330656 55585 38964 0 0 15284300 16640296 0 0 0 14308139 12394540 29648024 29073800 320162 -1743144 47428534 50532749 40141870 44761911 7286664 5770838 X St. John's Lutheran Ministries is a community of diverse people sharing God's healing presence. Our mission is to provide living opportunities within nurturing environments of hope, dignity & love. 0 0 26558142 38964 27119241 St. John's Operations - St. John's Lutheran Ministries, Inc. is a ministry to the world given by 25 local Lutheran (ELCA) ownership congregations who are committed to caring for people regardless of religious preference, race/national origin, gender/age/marital status, diagnosis/disability, or financial status. St. John's began as a HUD facility (115 beds) in 1963 and has grown into one of the largest providers of senior housing and long-term care services in the State of Montana. We offer a full continuum of care providing low-income housing, assisted living, skilled nursing, and independent living, as well as childcare, rehabilitation/home health, child adoption services and many other support services to enhance the lives of those we serve. (Continued on Schedule O)Overall, we served 947 seniors on our campus in 2024 as well as 1,355 seniors in outlying communities. The below are examples of that support. Program Service Accomplishments:Skilled Nursing Services - We operate a 36 bed transitional rehab unit as well as 52 skilled nursing beds located in four individual cottages. During 2024, St. John's nursing division cared for 455 residents providing 29,335 patient days of care. St. John's has proven to be an innovative leader in nursing home care through the implementation of programs such as Eden Alternative, Comfort Care Vigil Ministry, and the Green House cottage model with an open door to other service providers from around the country to tour our facilities and exchange information and service delivery ideas. Two principals have contributed to the success of the cottage model of care, 1) the creation of a home environment serving a small group of elders and, 2) the role of the Elder Sharaths ("servant" in Hebrew) in the cottage and the extensive training/education given them to prepare them for this new role. The organization, operations and delivery of care within this recent paradigm are radically different from those of the traditional nursing home. Dementia Care and Assisted Living Cottages - Located next to the nursing facility are two individual cottages (24 beds) which specialize in assisted living dementia care as well as two additional high-acuity assisted living cottages (29 beds). In 2024, the cottages provided 15,579 days of care to 63 individuals. Retirement Services In 2021, residents living in our former HUD retirement facility were relocated to our new 56-unit low-income housing tax credit project or to other facilities on campus. The completion of the tax credit project provided a rejuvenated independent living space for our elders, while still giving them access to our activities program, pastoral care program, and nursing amenities if needed. We served 64 residents in our new facility in 2024.Other Facilities - The Crossings, a St. John's facility located in Laurel, Montana, includes a 12 unit assisted living dementia care cottage, 14 assisted living apartments, 24 independent living apartments and 5 townhomes. The Crossings served 69 individuals with 18,791 days of care provided in 2024. The Willows, a St. John's facility located in Red Lodge, MT has two connected assisted living cottages (24 beds total). The Willows facility was closed in August 2023.Medicaid Residents - St. John's provides services to all people in need including Medicaid residents. The cost of such care is much greater than the related reimbursement. In 2024, St. John's continued as one of the largest providers of Medicaid long-term care services in Yellowstone County, Montana providing 12,008 days of care to Medicaid residents. The gap between our cost to provide care to Medicaid recipients and the reimbursement we received in the nursing facility during 2024 is an estimated $2,470,000.Home & Community Based Services/Rural Outreach - Through our rehabilitation department, we served 48 patients. These patients were located at a hospital a distance of 50 miles from Billings. In addition, we contracted with our joint venture, Home Based Services Initiative, LLC to provide rehabilitation services for their homebound clients; in 2024, we served 1,108 clients.Center For Generations - We continue to provide child and infant daycare to our staff members and the community, many of whom cannot afford, nor have access to safe, quality childcare. St. John's Center for Generations is accredited which assures high quality early childhood developmental programs for the children we serve. In 2024, the Center for Generations served 87 children (43 community families and 44 staff families). The program helps create a nurturing environment through intergenerational activities for our seniors as well. During 2024, St. John's subsidized $277,000 of direct costs to operate the Center for Generations. St. John's United Family Services - With four offices throughout Montana, Family Services has been serving the people of need in Montana and Northern Wyoming as part of St. John's since 2010, "Joining Hearts in Hope". In 2024 Family Services was involved in bringing hope to the lives of 49 adoptive families. We assisted birth parents and related family members and had a role in the placement of 1 child in a forever home. In addition, Family Services worked with 20 adoptable children through the Wendy's Wonderful Kids program as well as 41 individuals in our professional counseling program. We also worked with 95 families within our C.A.R.E.S. program, which is a family-centered, strength-based, and community-driven model of care designed to promote child abuse prevention and family preservation, to divert entry into the juvenile justice system; and enable children with complex needs to remain at home and in their community. In 2024, St. John's subsidized $93,000 in direct costs to operate Family Services, which is offset in part by contributions made through the St. John's Foundation.Other Subsidies St. John's also provides college scholarships to many of our staff wishing to pursue an education in the healthcare and social work fields. Awarded college scholarships in 2024 were 13 students totaling $18,500. Our Pastoral Care staff administers an employee crisis fund providing cash and bill payment to employees for emergency needs - a total of 31,500 for 56 employees in 2024. Community Engagement - Other benefits St. John's supplies to the community include free programs (health fairs and seminars on aging issues), staff assistance to other 501(c) (3) organizations during normal work hours, free meeting space to other organizations within the community, clinical training of nurses and physician assistants, internships for other medical disciplines, as well as participation in the fund raisers of other community not-for-profits. The St. John's United 2024 Summer Concert Series hosted six free community concerts with close to 9,000 people in attendance. These concerts provide important community socialization for our residents as well as an opportunity to give back to the community. St. John's Lutheran Ministries, Inc. supports and encourages health care services by providing financial and managerial consulting assistance to affiliated not-for-profit organizations. We provide management services to Sapphire Lutheran Homes (Hamilton, Montana) as well as our joint ventures Missions United, Inc. (including Mission Ridge, Vista and the Wyndstone) and Home Based Services Initiative, LLC (home health and hospice).SummaryOperating St. John's Lutheran Ministries, Inc. contributes to the organization's exempt purpose in a manner designed to satisfy the primary needs of aged, handicapped, and disadvantaged persons, providing safe housing, health care, and financial security. The need for safe housing is satisfied as St. John's provides residential facilities that are specifically designed to meet the special needs of the elderly. The need for health care is satisfied as St. John's provides long-term health care and rehabilitation in an environment designed to maintain the physical, emotional, and spiritual well-being of the residents. St. John's provides financial security by 1) maintaining, in the residence, any person who becomes unable to pay the standard charges and 2) provides its services at the lowest possible cost to remain a viable provider of services to the elderly in the community.While not an all-inclusive dollar amount of total community benefits provided and without an attempt to measure the high quality of services provided, over $2,900,000 of direct community benefit (as detailed in this report) was provided by St. John's to the communities we are privileged to serve. 26558142 1 1 0 0 0 0 0 0 1 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 45 0 1 773 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 0 1 1 X X Whitney Griffin 4066555603 3940 Rimrock Road Billings MT 59102 Mina Morse Chair 2.00 0.00 X X 0 0 0 Mike Nelson Vice Chair 2.00 0.00 X X 0 0 0 Kristi Fischer Secretary to Director May 2024 2.00 0.00 X 0 0 0 Connie Herberg Director to Secretary May 2024 2.00 0.00 X X 0 0 0 Tim Thompson Treasurer (Jan-May) 2.00 0.00 X 0 0 0 Bill Davies Director to Treasurer May 2024 2.00 0.00 X X 0 0 0 Claudia Baker Director 2.00 0.00 X 0 0 0 Margaret MacDonald Director 2.00 0.00 X 0 0 0 John Ronneberg Director (Jan-May) 2.00 0.00 X 0 0 0 Todd Koep Director 2.00 0.00 X 0 0 0 Ken Carrothers Director 2.00 0.00 X 0 0 0 Paul Netugens Director 2.00 0.00 X 0 0 0 Paul Adam Director (May-Current) 2.00 0.00 X 0 0 0 Tyler Amundson Director (May-Current) 2.00 0.00 X 0 0 0 David Trost CEO 35.00 5.00 X 113788 0 218839 Jerry Pearsall Vice President of Finance 35.00 5.00 X 74470 0 117250 Breanne Cato Registered Nurse 71.40 0.00 X 171663 0 12689 Mark Wagstaff Vice President of Health Services 40.00 0.00 X 128334 0 4620 Kevin Sider Chief Marketing & Info Officer 20.00 20.00 X 123418 0 7994 Catharine Rivera Administrator (HBSI) 0.00 40.00 X 123243 0 2465 Shannon Bloyder Director of Rehabilitation 40.00 0.00 X 113282 0 2272 848198 0 366129 9 0 1 0 Forefront Healthcare 1117 Griswold Suite 1114 Detroit MI 48226 Contracted culinary and environmental se 5929299 A&E Create Impact 124 N 29th St Ste 100 Billings MT 59101 Professional architect & design services 1130139 Ben Mitchell Construction LLC 93 Young Road Joliete MT 59041 Construction contractor 1083529 Langlas & Associates Inc 2685 Gabel Road Billings MT 59102 Construction contractor 791321 Jones Construction 123 Regal St Billings MT 59101 Construction contractor 736255 5 646482 660751 1307233 Resident Revenue 623000 16838897 16838897 Ancillary Revenue 623000 5521192 5521192 Management and Consulting 900099 1666878 1666878 Income from Joint Venture 623000 1384689 1384689 Child Daycare 624410 793968 793968 913617 913617 27119241 287386 287386 237826 0 1621030 237826 -1621030 -1383204 -1383204 27330656 27119241 0 -1095818 38964 38964 520170 161253 358917 14218689 13099368 1119321 95203 85655 9548 685767 616988 68779 1120467 1008089 112378 8810 8810 141998 141998 2190572 2173665 16907 33111 33111 140278 51216 89062 315947 300150 15797 1503740 1467851 35889 101572 72727 28845 90479 43336 47143 910791 819712 91079 2419328 2177395 241933 293075 278421 14654 Supplies - Pharmacy/Die 3140530 3140530 State Bed Tax 448826 448826 Bad Debts 308732 308732 346751 265264 81487 29073800 26558142 2515658 0 2030969 785193 1325974 1434676 1224946 1550335 2081050 2546108 294427 308116 172666 156599 64095935 34207995 27284675 29887940 7181545 7270620 4603157 5746796 1229125 846366 47428534 50532749 4127162 4094758 34474448 34303586 673751 740498 755307 5538027 111202 85042 40141870 44761911 X 5576343 4060517 1710321 1710321 7286664 5770838 47428534 50532749 -1743144 227318 0 X 0 1 X 1 1 1 X 2391824 4221816 1164854 3922416 1307233 13008143 27402449 27005265 22471046 25596793 27119241 129594794 29794273 31227081 23635900 29519209 28426474 142602937 0 0 0 142602937 431965 530346 410245 352785 287386 2012727 431965 530346 410245 352785 287386 2012727 30226238 31757427 24046145 29871994 28713860 144615664 0.98610 0.98640 0.01390 0.01360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 13551818 214246 1614466 477689 14902841 12641034 522208 1063219 674643 13551818 14207189 190777 -1460054 296878 12641034 11818057 1775200 971343 357411 14207189 7224675 4340723 947298 694639 11818057 0.33530 0.66470 0.00000 0 1 1 3195397 3195397 41918542 26626114 15292428 16562590 7581881 8980709 2419406 2419406 29887940 Investment in Joint Ventures 5746796 F 5746796 Right of Use Liability 10042 Estimated Liability to Insurance Tr 75000 85042 X 27557974 227318 227318 27330656 0 27330656 29073800 0 29073800 0 29073800 Part IV, Line 2b: St. John's Lutheran Ministries, Inc. acts as custodian of funds for some residents. St. John's Lutheran Ministries, Inc. also holds security deposits for assisted living apartments which are refunded when the unit is vacated less any amounts for necessary cleaning and damage. Independent living residents also pay an entrance fee that may be fully or partially refunded depending on the resident agreement. Part V, Line 4: Endowment funds are intended to maintain their original purchasing power over a long term horizon. Disbursements are for the current calendar year are to be annually determined on December 31 of the prior calendar year unless otherwise indicated. Part X, Line 2: St John's believes 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. St John's 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. 1 Employee Assistance 56 31534 0 Resident Needs Assistance 51 7430 0 Part I, Line 2: Medicaid waiver assistance is available to those independent/assisted living residents who do not have the means to pay the full monthly rental required. Staff advises these residents on how to apply for the waiver program when the need arises. Disbursements for employee assistance are made to support any employee going through a financial crisis. As funds availability is limited, the pastoral care staff is responsible for and monitors use of the funds. X X X 0 0 0 0 0 0 0 0 0 David Trost CEO 113788 0 0 0 0 0 218839 0 444 0 333071 0 0 0 Jerry Pearsall Vice President of Finance 74470 0 0 0 0 0 112162 0 5088 0 191720 0 0 0 Breanne Cato Registered Nurse 171663 0 0 0 0 0 8069 0 4620 0 184352 0 0 0 A Montana Facility Finance Authority 810302402 000000000 2022-04-15 36000000 Refund TE Series 2015/Refund 2011 Taxable USDA Loan/Construct Nursing Facili 0 0 0 A 860339 36000000 390110 2512137 32511471 586282 2023 1 1 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 0 1 0 0 0 1 A 1 David Trost President/CEO In lieu of compensation under a life insurance benefit plan X 928500 928500 0 1 1 Jerry Pearsall Vice President of Finance In lieu of compensation under a life insurance benefit plan X 621835 621835 0 1 1 1550335 Form 990, Part VI, Section A, line 6 The organization has one class of members, and the members are 25 incorporated Lutheran church congregations organized and existing under the laws of the State of Montana. Form 990, Part VI, Section A, line 7a Board members are nominated by the Nominating Committee (made up of Ownership Congregation delegates/Board members) and voted on by Ownership Congregation delegates at Annual Meeting. Form 990, Part VI, Section A, line 8b There are no committees with the authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11b Form 990 will be presented to the Finance Committee who will carry a recommendation to the full Board for approval. Form 990 is presented electronically to the full board prior to filing. Form 990, Part VI, Section B, line 12c Compliance with policy is monitored by overall awareness of directors' interests. The Board of Directors and Officers are covered under this policy. All conflicts are reviewed by the board. Voting restrictions are imposed on directors and officers who have a conflict of interest. Form 990, Part VI, Section B, line 15a Initial CEO salary is determined based upon the annual MHA salary survey, outside consultant review, and CEO experience level. Annually, the Executive Committee completes a CEO performance review, and the Board of Directors approves any change in compensation. CEO and VP-Culture Development set exempt employees' compensation annually. CEO, VP-Culture Development and select department managers adjust hourly wage ranges annually. The board approves exempt compensation and hourly wage ranges annually as part of budget process. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon written request. St John's Foundation 3940 Rimrock RD Billings MT 59102 810459472 To support St. John's Lutheran Ministries, Inc. MT 501(c)(3) Line 12a, I St John's Lutheran Ministries Inc 1 Home-Based Services Initiative LLC 3940 Rimrock RD Billings MT 59102 455209647 Home health and hospice agency MT 501(c)(3) Line 10 St John's Lutheran Ministries Inc 1 The Lutheran Center 2902 Glenwood Lane Billings MT 59102 810406790 Lodging for those receiving medical care MT 501(c)(3) Line 10 St John's Lutheran Ministries Inc 1 Chapel Court LLP 2101 Overland Ave Billings MT 59102 832764084 Rental Real Estate MT SJU Holdings LLC related 990 1 0 0.00010 SJU Holdings LLC 3940 Rimrock Road Billings MT 59102 364918078 Rental Real Estate MT St John's Lutheran Ministries Inc C -118 1.00000 0 1 0 0 1 0 0 0 0 0 1 1 1 1 1 1 1 1 1 1 St John's Foundation S 290168 Cost St John's Foundation P 187779 FMV Home Based Services Initiative LLC A 56364 FMV Home Based Services Initiative LLC O 2846111 Cost Home Based Services Initiative LLC Q 334981 Cost Home Based Services Initiative LLC L 250273 Management Agreement Home Based Services Initiative LLC S 59616 Cost