2025-10-14T14:11:33-05:00 2024-12-31 450250958 EIDE BAILLY LLP 5 TRIAD CENTER STE 600 SALT LAKE CITY UT 841801106 990 2024-01-01 951643384 SOLHEIM LUTHERAN HOME SOLH 3232577518 2236 MERTON AVE LOS ANGELES CA 90041 ANTHONY ARNAUDY CFO 3232577518 2025-10-13 1 1 KYLE FRITCH CPA P01313374 8015322200 2025-10-13 2024 2025-03-06 01:10:19Z SOLHEIM SENIOR COMMUNITY SAMUEL ODEN 2236 MERTON AVE LOS ANGELES CA 90041 22166321 0 9386 X SOLHEIMSENIOR.ORG X 1954 CA PROVIDE A HOME, SUSTENANCE, HEALTH CARE, AND SECURITY FOR THE OLDER ADULTS WHO LIVE AT SOLHEIM. 12 12 241 30 -48987 0 281606 338579 16249509 18569889 -56277 198473 1298365 -36502 17773203 19070439 0 0 0 0 10110837 11350410 0 0 84569 7435011 8261042 17545848 19611452 227355 -541013 17882961 19240785 4264097 5326243 13618864 13914542 X TO PROVIDE ABUNDANT LIVING FOR OLDER ADULTS IN A CARING FAITH-BASED COMMUNITY FILLED WITH LOVE, PEACE, DIGNITY, AND SECURITY. 0 0 15995086 18582374 SOLHEIM LUTHERAN HOME PROVIDES RESIDENTIAL, ASSISTED LIVING, MEMORY CARE AND SKILLED NURSING CARE FOR OLDER ADULTS OF ALL FAITHS. FOR AN EXPANDED DESCRIPTION OF SOLHEIM LUTHERAN HOME'S SERVICES AND ACTIVITIES, PLEASE SEE SCHEDULE O. 15995086 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 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 0 0 0 0 1 54 0 1 241 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X ANTHONY ARNAUDY 3232577518 2236 MERTON AVE LOS ANGELES CA 90041 SUSAN STARK CHAIR 20.00 X X 0 0 0 KEN KALLMAN JULY - DEC VICE CHAIR 10.00 X X 0 0 0 BEN BECKLER JAN - JUNE VICE CHAIR 10.00 X X 0 0 0 RENEE BRANDT FORMER CHAIR 10.00 X 0 0 0 ROBERT MENZIES MEMBER 10.00 X 0 0 0 BOB GERRINGER MEMBER 3.00 X 0 0 0 SUSAN AUER MEMBER 3.00 X 0 0 0 THOMAS BUCKLEY MEMBER 3.00 X 0 0 0 PAUL EGGE MEMBER 3.00 X 0 0 0 CHUCK KILLIAN MEMBER 3.00 X 0 0 0 ADRIA NAVARRO MEMBER 3.00 X 0 0 0 BARBARA ROGERS MEMBER 3.00 X 0 0 0 BISHOP BRENDA BOS MEMBER 3.00 X 0 0 0 SAMUEL ODEN CHIEF EXECUTIVE OFFICER 40.00 X 261594 0 39869 DAVE PIERCE CFO JAN-MAY 20.00 X 74670 0 0 ANTHONY ARNAUDY CFO MAY-DEC 40.00 X 144574 0 31420 MEG SPURLIN S.N.F. ADMINISTRATOR 40.00 X 210826 0 6551 MARIE GARNETT DIRECTOR OF NURSING 40.00 X 180312 0 8435 EMILY PIERCE SALES SPECIALIST 40.00 X 146817 0 12155 HYE YOUNG BAUMGARTNER REGISTERED NURSE 40.00 X 132206 0 12309 MARIA LUISA ORTEGA REGISTERED NURSE 40.00 X 127433 0 34819 ADAM YARIAN GENERAL COUNSEL 40.00 X 128781 0 6758 LESIA MCKENZIE DIRECTOR OF HUMAN RESOURCES 40.00 X 120761 0 17472 1527974 0 169788 9 0 1 0 MORRISON MANAGEMENT SPECIALISTS PO BOX 102289 ATLANTA GA 303682289 DIETARY AND DINING SERVICES INCL FOOD 2363597 THERAPY SPECIALISTS SPECTRUM ACQUISITIONS LLC - S BALTIMORE MD 212649268 RESIDENT AND PATIENT THERAPY SERVICES 586123 MEDELY INC PO BOX 736997 DALLAS TX 753736997 CONTRACT NURSING LABOUR 553618 GUARDIANCOMP INC 7 GREAT VALLEY PARKWAY MALVERN CA 19355 WORKERS COMPENSATION 365784 4 338579 338579 RESIDENT FEES - SKILLED NURSING 623000 9850005 9850005 RESIDENT FEES - MEMORY CARE 623000 3327064 3327064 ANCILLARY SERVICES & FEES 623000 2112395 2112395 RESIDENT FEES - ASSISTED LIVING 623000 1956928 1956928 RESIDENT FEES - RESIDENTIAL 623000 1323497 1323497 18569889 245184 245184 48987 -48987 -48987 -48987 3000184 2997682 49213 2502 -49213 -46711 -46711 OTHER INCOME 900099 12485 12485 12485 19070439 18582374 -48987 198473 958249 188745 769504 7291320 6462992 786701 41627 277607 222088 53067 2452 1782970 1591195 184357 7418 1040264 866211 169998 4055 168835 168835 144231 144231 71081 71081 245411 135343 110068 78925 77495 1430 592220 469962 117841 4417 151008 148969 2039 766987 715662 51325 42561 19681 22880 38054 33348 4706 715195 663037 52158 387133 246897 140236 PURCHASED SERVICES 2477232 2246859 209392 20981 ANCILLARY EXPENSES 899924 899924 FOOD SERVICES 560622 560622 MISCELLANEOUS EXPENSE 260397 75663 184634 100 661226 596857 64319 50 19611452 15995086 3531797 84569 540835 790081 1323028 1579548 392031 368399 19547155 14103635 5566286 5443520 9613048 10684320 105253 34007 342480 340910 17882961 19240785 1124809 1660698 2955538 3540635 183750 124910 4264097 5326243 X 13572064 13884644 46800 29898 13618864 13914542 17882961 19240785 -541013 836691 0 X 0 1 X 1 0 X 918853 1816226 82513 281606 338579 3437777 13292459 12907840 14907256 16249509 18569889 75926953 14211312 14724066 14989769 16531115 18908468 79364730 26830 34700 28630 32770 23497 146427 0 26830 34700 28630 32770 23497 146427 79218303 219642 300650 198286 197551 245184 1161313 219642 300650 198286 197551 245184 1161313 105678 58698 215933 1247395 12485 1640189 14536632 15083414 15403988 17976061 19166137 82166232 0.96410 0.96170 0.01410 0.01560 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: FAMILES FIRST CORONAVIRUS RESPONSE ACT - 2020 AMOUNT: $ 105,678. 2021 AMOUNT: $ 58,698. OTHER INCOME - 2022 AMOUNT: $ 215,933. 2023 AMOUNT: $ 189,531. 2024 AMOUNT: $ 12,485. EMPLOYEE RETENTION CREDIT - 2023 AMOUNT: $ 1,057,864. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1397803 177089 1574892 155500 14642143 11811317 2986326 2834027 2292318 541709 340593 340593 5443520 X 19836049 836691 836691 18999358 71081 71081 19070439 19540371 0 19540371 71081 71081 19611452 PART X, LINE 2: MANAGEMENT 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. SOLHEIM 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. X X 0 0 0 0 0 0 0 1 0 SAMUEL ODEN CHIEF EXECUTIVE OFFICER 221644 0 39950 0 0 0 11440 0 28429 0 301463 0 0 0 MEG SPURLIN S.N.F. ADMINISTRATOR 187953 0 22873 0 0 0 6551 0 0 0 217377 0 0 0 MARIE GARNETT DIRECTOR OF NURSING 159129 0 21183 0 0 0 7327 0 1108 0 188747 0 0 0 ANTHONY ARNAUDY CFO MAY-DEC 144574 0 0 0 0 0 5478 0 25942 0 175994 0 0 0 MARIA LUISA ORTEGA REGISTERED NURSE 127148 0 285 0 0 0 5924 0 28895 0 162252 0 0 0 EMILY PIERCE SALES SPECIALIST 78752 0 68065 0 0 0 4009 0 8146 0 158972 0 0 0 PART I, LINE 7 THE ORGANIZATION ANNUALLY REVIEWS THE PERFORMANCES OF THE EXECUTIVE STAFF AND OTHER STAFF TO DETERMINE IF ADDITIONAL COMPENSATION IN THE FORM OF BONUSES WILL BE PAID. BONUSES ARE AWARDED BASED ON REVIEW OF EACH INDIVIDUAL'S PERFORMANCE AND SERVICES TO THE ORGANIZATION. FORM 990 PART III LINE 4A, DESCRIPTION OF PROGRAM SERVICES: SOLHEIM LUTHERAN HOME DBA SOLHEIM SENIOR COMMUNITY IS A NOT-FOR-PROFIT LIFE PLAN COMMUNITY (ALSO KNOWN AS A CONTINUING CARE RETIREMENT COMMUNITY) LOCATED IN THE EAGLE ROCK NEIGHBORHOOD OF THE CITY OF LOS ANGELES, CALIFORNIA. FOUNDED IN 1923, SOLHEIM PROVIDES 24-HOUR HIGH QUALITY RESIDENTIAL AND ASSISTED LIVING SERVICES, MEMORY CARE AND SKILLED NURSING CARE TO OLDER ADULTS OF ALL FAITHS. WE OFFER OUR RESIDENTS A FULL, VIBRANT SENIOR LIVING EXPERIENCE WITH SOCIAL AND ENGAGING ACTIVITIES AND OUTINGS. WE PLACE SPECIAL EMPHASIS ON WELLNESS ACTIVITIES AND COMMUNITY ACCESS FOR OUR RESIDENTS. WE HAVE A WELLNESS CENTER AND A WELLNESS COORDINATOR SO THAT OUR RESIDENTS CAN STAY PHYSICALLY AND MENTALLY HEALTHY. SOLHEIM PROVIDES REHABILITATION SERVICES THROUGH OUR SKILLED NURSING PROGRAM. SOLHEIM'S REHABILITATION SERVICES INCLUDE PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPY, AS WELL AS MEDICATIONS, SOCIAL SERVICES, AND MEDICAL EQUIPMENT TO ENABLE OLDER ADULTS TO REGAIN MOBILITY AND CONTROL OF THEIR LIVES IN A SAFE AND SUPPORTIVE ENVIRONMENT. SOLHEIM PROVIDES ONE WHEELCHAIR ACCESSIBLE VAN AND A 30-PASSENGER WHEELCHAIR ACCESSIBLE BUS ENABLE RESIDENTS TO GO ON OUTINGS REGARDLESS OF THEIR MOBILITY. IN 2024 SOLHEIM PROVIDED SERVICES FOR AN AVERAGE POPULATION OF 152 RESIDENTS. WITH DEDICATED STAFF THAT HAS AN AVERAGE LENGTH OF EMPLOYMENT GREATER THAN TEN YEARS, SOLHEIM ASPIRES TO PARTNER WITH EACH RESIDENT AND HIS/HER FAMILY TO PROVIDE INDIVIDUALIZED SERVICE AND A TRUE FEELING OF COMMUNITY. SOLHEIM'S BOARD DESIGNATED BENEVOLENT FUND AND CONTRIBUTIONS RECEIVED FOR THIS FUND DURING 2024 ENABLE SOLHEIM TO PROVIDE $265,000 WORTH OF UNCOMPENSATED CARE TO RESIDENTS WHO WERE UNABLE TO PAY STANDARD FEES. SOLHEIM IS A TEACHING SITE FOR HEALTH CARE STUDENTS WHO ARE GUIDED BY SOLHEIM'S RESIDENTS AND STAFF TO LEARN THE BEST APPROACHES TO WORKING WITH A SENIOR POPULATION. OUR THRIVING VOLUNTEER PROGRAM ATTRACTS STUDENTS, FAMILY MEMBERS, COMMUNITY MEMBERS AND CONGREGATION MEMBERS WHO ADD TO THE QUALITY OF LIFE. SOLHEIM WELCOMES COMMUNITY GROUPS ON CAMPUS, INCLUDING THE EAGLE ROCK CHAMBER OF COMMERCE AND CHURCH FELLOWSHIP GROUPS. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS DELEGATES THE POWER OF AUTHORITY TO THE EXECUTIVE COMMITTEE IN ACCORDANCE WITH THE BYLAWS. THE EXECUTIVE COMMITTEE THEN HAS THE AUTHORITY TO CARRY OUT GOVERNANCE AS OUTLINED IN THE BYLAWS. FORM 990, PART VI, SECTION A, LINE 2 MEG SPURLIN, EMILY PIERCE, AND DAVE PIERCE HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE CORPORATION CONSIST OF EACH CURRENTLY FUNCTIONING CONGREGATION OF THE SOUTHWEST CALIFORNIA SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA "ELCA" THAT ELECTS TO BE CONSIDERED A CONSTITUENT CONGREGATION OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER CONGREGATION IS INVITED ANNUALLY TO SELECT TWO PERSONS AS VOTING DELEGATES TO THE ANNUAL MEETING OF THE MEMBERS. THE DELEGATES AT THE ANNUAL MEETING SELECT THE DIRECTORS OF THE BOARD, EXCEPT FOR THE POSITION HELD BY THE BISHOP OF THE SOUTHWEST CALIFORNIA SYNOD OF THE ELCA OR HIS/HER DESIGNEE. THE MEMBERS ALSO HAVE THE RIGHT TO REMOVE A DIRECTOR OF THE BOARD WITH OR WITHOUT CAUSE. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE CORPORATION BYLAWS ARE RECOMMENDED BY THE BOARD AND SUBJECT TO THE APPROVAL BY THE VOTING MEMBERS OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED BY THE CHIEF EXECUTIVE OFFICER, THE CHIEF FINANCIAL OFFICER, AND THE EXECUTIVE COMMITTEE, AND THEN DISTRIBUTED TO ALL MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL MEMBERS OF THE GOVERNING BODY ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. NEW BOARD MEMBERS SIGN THIS STATEMENT IN THE MONTH OF THEIR ELECTION OR APPOINTMENT. IF A CONFLICT ARISES FROM A NEW ACTIVITY OR OTHER INTEREST, THE BOARD MEMBER SHALL PROMPTLY DISCLOSE THE SAME IN WRITING TO THE PRESIDENT OF THE BOARD. ANY BOARD MEMBER WHO HAS A CONFLICT OF INTEREST WILL REFRAIN FROM VOTING ON ISSUES RELATED TO THAT INTEREST. THE PRESIDENT OF THE BOARD AND EXECUTIVE DIRECTOR ARE RESPONSIBLE FOR MONITORING THE CONFLICT OF INTEREST POLICY. ALL EMPLOYEES SIGN A CONFLICT OF INTEREST STATEMENT AS PART OF THE EMPLOYEE HANDBOOK UPON HIRE. FORM 990, PART VI, SECTION B, LINE 15 MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD ARE RESPONSIBLE FOR REVIEWING AND APPROVING THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER BASED ON AN ANNUAL WRITTEN EVALUATION AND COMPENSATION TABLES PUBLISHED BY LEADINGAGE. THIS SALARY SURVEY IS CONDUCTED ANNUALLY AND INCLUDES DATA SPECIFIC TO NOT-FOR-PROFIT RETIREMENT COMMUNITIES AND REPORTED BY GEOGRAPHIC REGION AND COMPARABLE POSITION. THE CHEIF EXECUTIVE OFFICER REVIEWS THE APPROPRIATENESS OF THE COMPENSATION OF THE CHIEF FINANCIAL OFFICER AND OTHER POSITIONS WITHIN THE ORGANIZATION USING THE SAME SALARY SURVEYS. THESE SALARY SURVEYS ARE ALSO USED TO DETERMINE THE APPROPRIATENESS OF WAGES AND SALARIES PAID. THE POLICIES AND PERSONNEL COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS A DETAILED SALARY SCHEDULE FOR ALL POSITIONS AS PART OF THE ANNUAL BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 SOLHEIM MAKES THE FOLLOWING DOCUMENTS AVAILABLE TO THE PUBLIC BY PROVIDING COPIES UPON REQUEST OR MAKING THEM AVAILABLE FOR INSPECTION AT THE CORPORATE OFFICE: IRS FORM 990, AUDITED FINANCIAL STATEMENTS, ANNUAL REPORT, IRS TAX EXEMPTION DETERMINATION LETTER, AND CONFLICT OF INTEREST POLICY. AUDITED FINANCIAL STATEMENTS ARE AN ATTACHMENT TO EACH NEW CONTINUING CARE CONTRACT. SUMMARIZED FINANCIAL STATEMENTS ARE PRESENTED TO THE RESIDENTS OF SOLHEIM ON A QUARTERLY BASIS DURING A TOWN MEETING, ARE INCLUDED IN THE ANNUAL REPORT, AND ARE PUBLISHED ANNUALLY IN THE SOUTHWEST CALIFORNIA SYNOD ELCA, BULLETIN OF REPORTS.