2025-11-17T10:39:06-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 121 WEST BRIDGE STREET OWATONNA MN 55060 990 2024-01-01 396040444 GRACE LUTHERAN FOUNDATION INC GRAC 7158323003 PO BOX 287 EAU CLAIRE WI 54702 AMY DUHR CHIEF EXECUTIVE OFFICER 7158323003 2025-11-14 1 0 JUSTIN HARTERT P02236744 5074467100 2025-11-10 2024 2025-03-06 01:10:19Z AMY DUHR PO BOX 287 EAU CLAIRE WI 54702 21828576 0 X WWW.GRACELUTHFOUND.COM X 1961 WI GRACE LUTHERAN FOUNDATION, INC. (THE "FOUNDATION") IS ORGANIZED TO ENGAGE IN CHARITABLE, RELIGIOUS, EDUCATIONAL, AND SCIENTIFIC ACTIVITIES IN ACCORDANCE WITH THE AIMS OF GRACE LUTHERAN CONGREGATION, A RELIGIOUS CORPORATION LOCATED IN EAU CLAIRE, WISCONSIN. THE FOUNDATION OPERATES SKILLED NURSING FACILITIES, ADULT DAY CARE PROGRAMS, ASSISTED LIVING FACILITIES, SENIOR HOUSING FACILITIES, AND POST-SURGICAL FACILITIES, WITH THE GOAL OF ENHANCING HUMAN DIGNITY AND GROWTH BY PROVIDING HIGH QUALITY CHRISTIAN-BASED SERVICE TO RESIDENTS OF THE CHIPPEWA VALLEY. 10 10 507 15 742113 0 50955 183597 18146339 20506361 39208 626448 274429 168599 18510931 21485005 44453 43841 0 0 9734402 10261222 0 0 0 9746366 8960764 19525221 19265827 -1014290 2219178 29481128 31803627 17443224 16880803 12037904 14922824 X THE MISSION OF GRACE LUTHERAN FOUNDATION, INC., AS A COMPLIMENTARY ARM OF GRACE LUTHERAN CHUCH, IS TO RESPOND TO THE SPIRITUAL, PHYSICAL, AND SOCIAL NEEDS OF THE PEOPLE IN ORDER TO ENHANCE HUMAN DIGNITY AND GROWTH BY PROVIDING HIGH QUALITY CHRISTIAN-BASED SERVICE. 0 0 7523084 0 10043749 GRACE LUTHERAN FOUNDATION, INC. PROVIDES SKILLED NURSING SERVICES FOR THOSE IN NEED UNDER ITS FAITH-BASED PLAN OF CARE PROGRAMS AT GRACE RIVER PINES IN EAU CLAIRE, WISCONSIN. GRACE RIVER PINES IS A 50-BED SKILLED NURSING FACILITY THAT PROVIDED 16,738 DAYS OF PATIENT CARE IN 2024. THE NURSING HOME OFFERS SKILLED NURSING, IV THERAPY, PHYSICAL THERAPY, OCCUPATIONAL THERAPY, SPEECH THERAPY, AND MEDICATION MANAGEMENT AMONG THEIR MANY PROGRAMS AND SERVICES. IT OFFERS SERVICES FOR BOTH SHORT-TERM REHABILITATION AND LONG-TERM CARE OPTIONS FOR RESIDENTS DEPENDING UPON THEIR NEEDS. RECREATIONAL ACTIVITIES ARE ALSO PROVIDED TO RESIDENTS TO OFFER AN ENJOYABLE ATMOSPHERE WHILE CARE IS MONITORED BY TRAINED PROFESSIONALS. THE MAJORITY OF THE RESIDENTS RECEIVE ASSISTANCE UNDER THE WISCONSIN MEDICAID PROGRAM. 7996367 0 6113948 GRACE LUTHERAN FOUNDATION, INC. PROVIDES ASSISTED LIVING SERVICES IN TWO TYPES OF CERTIFIED FACILITIES, COMMUNITY BASED RESIDENTIAL FACILITIES (CBRF) AND RESIDENTIAL CARE APARTMENT COMPLEXES (RCAC). THE FOUNDATION OPERATES GRACE EDGEWOOD (16,036 DAYS OF PATIENT CARE), PRAIRIE POINTE (14,264 DAYS OF PATIENT CARE) AND WILLOWBROOK (10,387 DAYS OF PATIENT CARE) ASSISTED LIVING APARTMENTS IN EAU CLAIRE, WISCONSIN WHICH COMBINE INDEPENDENT LIVING WITH THE CONVENIENCE OF MONITORED ASSISTED LIVING CARE PLANS TO OFFER RESIDENTS THE OPTION OF LIVING INDEPENDENTLY WHILE AT THE SAME TIME HAVING THE COMFORT OF KNOWING THAT ADDITIONAL CARE IS AVAILABLE AS NEEDED. SERVICES OFFERED AT THESE FACILITIES INCLUDE HOUSEKEEPING, LAUNDRY, NURSING ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, DIETARY SERVICES, MEDICATION MANAGEMENT, AND OTHER NURSING SUPERVISION AND CARE SERVICES. A LARGE PORTION OF THE FACILITIES' RESIDENTS RECEIVE SERVICES UNDER THE FAMILY CARE PROGRAM AS A PART OF WISCONSIN MEDICAID. 609791 0 721936 GRACE LUTHERAN FOUNDATION, INC. PROVIDES ADULT DAY CARE SERVICES FOR THE CONVENIENCE OF OUTPATIENT CARE IN CHIPPEWA FALLS, WISCONSIN. A LARGE PORTION OF THE SERVICES ARE PROVIDED UNDER COUNTY AND STATE OF WISCONSIN COMMUNITY OPTIONS PROGRAMS FUNDING ASSISTANCE. 455867 43841 2868495 GRACE LUTHERAN FOUNDATION, INC. ALSO OPERATES MANY OTHER PROGRAMS TO PROVIDE CARE FOR BOTH COMMUNITY MEMBERS IN AND AROUND THE SURROUNDING AREAS OF ALL AGES AND THE ELDERLY AND DISABLED OF THE COMMUNITY. THE FOUNDATION OPERATES A CHILDCARE PROGRAM AND AN APARTMENT COMPLEX LOCATED IN EAU CLAIRE, WISCONSIN. THE APARTMENT AND CHILDCARE PROGRAMS RECEIVE A SUBSTANTIAL PORTION OF THEIR FUNDING SOURCES THROUGH COUNTY AND STATE ASSISTANCE PROGRAMS TO PROVIDE CARE AND SERVICES TO THOSE IN NEED IN THE COMMUNITY WHILE FOCUSING ON THE MISSION OF GRACE LUTHERAN CHURCH TO PROVIDE HIGH-QUALITY CHRISTIAN BASED SERVICES TO RESIDENTS OF THE CHIPPEWA VALLEY. THE FOUNDATION PROVIDES MANAGEMENT SERVICES TO LOCAL COMMUNITY NURSING HOMES. ALL OF THE VARIOUS PROGRAMS RECEIVE ADMINISTRATIVE ASSISTANCE THROUGH A SUPPORT AND DEVELOPMENT DEPARTMENT WITHIN GRACE LUTHERAN FOUNDATION. 455867 43841 2868495 16585109 1 1 0 1 0 0 0 0 1 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 56 0 1 507 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X AMY DUHR 7158323003 PO BOX 287 EAU CLAIRE WI 54702 PAUL LOKKEN PRESIDENT 1.00 0.50 X X 0 0 0 DALE REID VICE PRESIDENT 1.00 0.50 X X 0 0 0 ALAN BOYES SECRETARY/TREASURER 1.00 0.50 X X 0 0 0 BARB EIDAHL CHURCH COUNCIL PRESIDENT 1.00 0.50 X X 0 0 0 BOB KLEIN BOARD MEMBER 1.00 0.50 X 0 0 0 GLORIA MITTELSTADT BOARD MEMBER 1.00 0.50 X 0 0 0 SUZETTE PELTIER BOARD MEMBER 1.00 0.50 X 0 0 0 KEN ZIEHR BOARD MEMBER 1.00 0.50 X 0 0 0 PASTOR PHILLIP RUGE-JONES BOARD MEMBER 1.00 0.50 X 0 0 0 ARTHUR GROTHE BOARD MEMBER 1.00 0.50 X 0 0 0 AMY DUHR CEO 40.00 0.50 X 229750 0 18413 JAMIE LARSON COO 40.00 0.50 X 145890 0 27885 AMY BOHL NURSING MANAGER-RP 40.00 0.50 X 117844 0 988 JENNIFER COHEN PROGRAM ADMINISTRATOR-RP 40.00 0.50 X 107293 0 4292 RANDALL RENNOCK PROGRAM ADMINISTRATOR-MEN 40.00 0.50 X 100641 0 4026 701418 0 55604 5 0 1 0 GREENFIELD REHABILITATION 3360 GATEWAY RD SUITE 100 BROOKFIELD WI 53045 THERAPY SERVICES 505625 MARVEL MEDICAL STAFFING LLC 9394 WEST DODGE RD SUITE 300 OMAHA NE 68114 NURSING SERVICES 186262 TITAN NURSE STAFFING LLC 2110 S 169 PLZ SUITE 100 OMAHA NE 68130 NURSING SERVICES 105619 3 117494 66103 183597 SKILLED NURSING FACILITY 623990 10043749 10043749 ELDERLY HOUSING 623000 6113948 6113948 MANAGEMENT FEE 900099 2992800 2250687 742113 ADULT DAY CARE 623990 721936 721936 CHILD CARE 624410 633928 633928 20506361 118866 118866 3270 0 3270 3270 3270 81667 769486 13477 330094 68190 439392 507582 507582 MISC REVENUE 900099 149647 149647 TRANSPORTATION REVENUE 485000 31075 31075 VENDING INCOME 900099 727 727 -16120 -16120 165329 21485005 19748128 742113 811167 X 43841 43841 421938 421938 8452300 6967139 1485161 105303 72703 32600 640088 493571 146517 641593 503423 138170 43207 42102 1105 92545 30767 61778 35438 35438 2045903 1859548 186355 4142 295 3847 2292448 2262298 30150 14135 12401 1734 598069 585359 12710 42177 17668 24509 347 347 617362 617362 1130752 1097030 33722 242123 211607 30516 MEDICAL SUPPLIES 1131857 1131857 TAX PAYMENTS 309337 294454 14883 REPAIRS AND MAINTENANCE 308685 301466 7219 MISCELLANEOUS EXPENSE 44356 32421 11935 7881 7797 84 19265827 16585109 2680718 0 659497 2354057 137361 129531 1753211 3711671 66323 128949 38837830 19160279 19382040 19677551 4279943 4829448 3202753 972420 29481128 31803627 1325513 1602486 0 8985 16020758 15198816 64413 60790 32540 9726 17443224 16880803 X 11977999 14862919 59905 59905 12037904 14922824 29481128 31803627 X 2219178 403205 262537 X 0 1 X 1 0 X 2043159 3250785 2981637 50955 183597 8510133 15116013 13593285 13578246 17211954 19748128 79247626 7415950 2426987 183632 0 0 10026569 24575122 19271057 16743515 17262909 19931725 97784328 0 32010 32010 32010 32010 97752318 104930 170866 167113 13130 122136 578175 7568 7568 104930 178434 167113 13130 122136 585743 229860 181449 411309 24680052 19449491 16910628 17505899 20235310 98781380 0.98960 0.99170 0.00590 0.00580 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2023 AMOUNT: $ 200,822. 2024 AMOUNT: $ 150,374. TRANSPORTATION REVENUE - 2023 AMOUNT: $ 29,038. 2024 AMOUNT: $ 31,075. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 577 577 0 PART II-B, LINE 1: GRACE LUTHERAN FOUNDATION, INC. PAYS ANNUAL ASSOCIATION DUES TO LEADINGAGE WISCONSIN. THESE DUES ARE PRIMARILY FOR ACCESS TO EDUCATION MATERIALS AND STAFFING TRAINING AND DEVELOPMENT. A PORTION OF THE ANNUAL DUES WERE USED IN CONJUNCTION WITH LOBBYING ACTIVITIES WITH THE GOAL OF IMPROVING THE OVERALL INDUSTRY ENVIRONMENT. THE MOST RECENT PERCENTAGE OF DUES ATTRIBUTABLE TO LOBBYING WAS 6.5%. DUES WERE $8,876 IN 2024. 0 1 X 1560331 1560331 28279095 12725179 15553916 965211 731204 234007 6334626 5703896 630730 1698567 1698567 19677551 LEASE LIABILITY 9726 9726 PART IV, LINE 2B: THE ORGANIZATION HOLDS SECURITY DEPOSITS ADVANCED BY THE TENANTS OF THE APARTMENTS. THESE DEPOSITS ARE HELD IN A SEPARATE ACCOUNT. SECURITY DEPOSITS ARE REFUNDABLE UPON VACANCY. THE ORGANIZATION ALSO HOLDS FUNDS ADVANCED BY RESIDENTS OF ITS VARIOUS FACILITIES TO BE USED PRIMARILY OF CASH EQUIVALENTS. THE ORGANIZATION HAS A FIDUCIARY RESPONSIBILITY FOR THE ADMINISTRATION OF THESE FUNDS. 1 GRACE LUTHERAN CHURCH 202 W GRAND AVE EAU CLAIRE WI 54701 390845281 501(C)(3) 42000 0 TITHE FOR ORGANIZATIONAL SUPPORT 1 0 PART I, LINE 2: THE ORGANIZATION MADE A VOLUNTARY CONTRIBUTION TO A RELATED ORGANIZATION DURING THE TAX YEAR. X X X 0 0 0 0 0 0 0 0 0 AMY DUHR CEO 229750 0 0 0 0 0 9551 0 8862 0 248163 0 0 0 JAMIE LARSON COO 145890 0 0 0 0 0 6383 0 21502 0 173775 0 0 0 A ALTOONA WISCONSIN 396005377 2014-12-30 5375000 CONSTRUCTION OF NEW FACILITIES 0 0 0 B VILLAGE OF ELK MOUND WI 390990065 2015-07-24 8250000 CONSTRUCTION OF NEW FACILITIES 0 0 0 C VILLAGE OF FAIRCHILD WI 391087447 2015-07-24 8250000 CONSTRUCTION OF NEW FACILITIES 0 0 0 A 2147385 5375000 93998 3621813 1659189 2016 1 0 1 1 B 1183233 8250000 54240 8250000 2016 0 0 1 1 C 1687748 8250000 54240 8250000 2016 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00500 0.00500 0 0 0 C 0 0 0 0 0.00000 0.00500 0.00500 0 0 0 A 0 0 0 0 0 0 0 0 1 B 0 1 0 0 0 1 BREMBER BANK NA 24.000000000000 1 0 0 0 1 C 0 1 0 0 0 1 BREMBER BANK NA 24.000000000000 1 0 0 0 1 A 1 B 1 C 1 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE OFFICERS OF THE CORPORATION (PRESIDENT, VICE-PRESIDENT AND SECRETARY/TREASURER) AND ACT FOR THE BOARD OF DIRECTORS BETWEEN MEETINGS. THE EXECUTIVE COMMITTEE AND THE BOARD OF DIRECTORS CAN FORM SHORT TERM COMMITTEES TO STUDY ISSUES OR TO REVIEW AND MONITOR PROGRAMS, MANAGEMENT STRUCTURE, BOARD OPERATIONS, OR FUTURE PLANNING. THE CEO SHALL BE A NON-VOTING MEMBER OF ALL COMMITTEES. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS ON THE CHANGES IN THE STRUCTURE OF GRACE LUTHERAN FOUNDATION, INC. GOVERNING DOCUMENTS OR EXPANSION OR CONTRACTION OF MORE THAN 5% MUST BE APPROVED BY THE GRACE LUTHERAN CHURCH. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WAS REVIEWED BY MANAGEMENT PRIOR TO SUBMISSION OF THE RETURN. A COPY OF FORM 990 WAS ALSO MADE AVAILABLE TO THE MEMBERS OF THE FOUNDATION'S GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION ANNUALLY REVIEWS UPDATED CONFLICT OF INTEREST STATEMENTS FROM MEMBERS OF THE BOARD OF DIRECTORS. ANY NOTED CONFLICTS ARE DISCUSSED, AND DURING THE YEAR, IF CONFLICTS ARE NOTED, THOSE CONFLICTING MEMBERS ABSTAIN FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15 GRACE LUTHERAN FOUNDATION, INC.'S EXECUTIVE LEVEL EMPLOYEES AND KEY EMPLOYEES ARE PROVIDED COMPENSATION UNDER AN EMPLOYMENT CONTRACT WHICH IS APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION OF EXECUTIVE LEVEL EMPLOYEES ANNUALLY IS ALSO REVIEWED BASED ON INDUSTRY DATA AND WAGE COMPARABILITY STUDIES FOR OTHER ELDERLY CARE AND CARE CENTER ORGANIZATIONS IN THE REGION. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 GRACE LUTHERAN FOUNDATION, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT ITS BUSINESS LOCATION. FORM 990, PART IX, LINE 11G MEDICAL SERVICES AND OTHER FEES: PROGRAM SERVICE EXPENSES 1,859,548. MANAGEMENT AND GENERAL EXPENSES 186,355. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,045,903. FORM 990, PART XI, LINE 9: CHANGE IN INTEREST RATE SWAP VALUATION 262,537. CHIPPEWA VALLEY ECUMENICAL HOUSING ASSOCIATION INC PO BOX 287 EAU CLAIRE WI 54702 391503681 LOW INCOME HOUSING PROJECT WI 501(C)(3) LINE 11 GRACE LUTHERAN FOUNDATION INC 1 GRACE LUTHERAN CHURCH 202 W GRAND AVENUE EAU CLAIRE WI 54701 390845281 CHURCH WI 501(C)(3) LINE 1 N/A 0 0 1 0 1 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0