2025-05-12T12:46:04-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 2001 16TH STREET SUITE 1700 DENVER CO 80202 990 2023-07-01 810247706 IMMANUEL LIVING AT BUFFALO HILL IMMA 4067529612 185 CRESTLINE AVENUE KALISPELL MT 59901 TERYN WALDENBERG CFO 4067529612 2025-05-10 1 1 BECKY DETTMANN CPA P01408585 3037795710 2025-04-18 2023 2025-03-06 01:10:19Z IMMANUEL SKILLED CARE CENTER OF KALISPELL MONTANA JASON CRONK 185 CRESTLINE AVENUE KALISPELL MT 59901 38328286 0 9386 X WWW.ILCORP.ORG X 1953 MT TO CREATE VIBRANT COMMUNITIES OF ENGAGED PURPOSEFUL LIVING AND MEANINGFUL RELATIONSHIPS. 13 13 485 13 360936 0 1141271 1847765 23632877 26888741 941918 2037588 180145 559706 25896211 31333800 8200 19238 0 0 14930945 17786112 0 0 303151 14604130 14572025 29543275 32377375 -3647064 -1043575 71288709 71212509 72878631 73720350 -1589922 -2507841 X IMMANUEL LIVING AT BUFFALO HILL'S ("ILBH") MISSION IS TO CREATE VIBRANT COMMUNITIES OF ENGAGED PURPOSEFUL LIVING AND MEANINGFUL RELATIONSHIPS IN AN INCLUSIVE, COMPASSIONATE, CHRISTIAN ENVIRONMENT (CONTINUED ON SCHEDULE O)DEDICATED TO DIGNITY AND VITALITY THROUGHOUT LIFE. OUR VISION IS TO BE A RESPECTED, COMPASSIONATE, INNOVATIVE, FAITH-BASED PROVIDER FOR PURPOSEFUL LIVING AND QUALITY SERVICES PRIMARILY TO OLDER ADULTS. OUR CORE VALUES ARE COMPASSION, EXCELLENCE, RESPECT, INTEGRITY, POSITIVE WORKPLACE, AND STEWARDSHIP. THE PRIMARY PURPOSE OF IMMANUEL LIVING AT BUFFALO HILL IS TO MAINTAIN AND OPERATE A CONTINUING CARE RETIREMENT COMMUNITY THAT PROVIDES HOUSING AND SERVICES REQUIRED BY THE ELDERLY, DESIGNED TO MAINTAIN THE PHYSICAL WELL-BEING OF THE RESIDENTS INCLUDING THE PROVISION OF SUCH SPECIALIZED SERVICES AS MEALS, HOUSEKEEPING, LAUNDRY, TRANSPORTATION, SOCIAL ACTIVITY PROGRAMS AND SECURITY. 0 1 26485178 19238 26772312 IMMANUEL LIVING AT BUFFALO HILL WAS INCORPORATED IN THE STATE OF MONTANA ON SEPTEMBER 7, 1953. RECOGNIZED AS AN AFFILIATED SOCIAL MINISTRY ORGANIZATION BY THE EVANGELICAL LUTHERAN CHURCH IN AMERICA (ELCA), ITS MEMBERSHIP PRIMARILY CONSISTS OF LUTHERAN CONGREGATIONS WITHIN THE MONTANA SYNOD. HOWEVER, IMMANUEL LIVING AT BUFFALO HILL OPERATES INDEPENDENTLY AND ASSUMES FULL FINANCIAL RESPONSIBILITY FOR ITS SUSTAINABILITY.AS A NOT-FOR-PROFIT ORGANIZATION, IMMANUEL LIVING AT BUFFALO HILL PROVIDES A FULL CONTINUUM OF CARE THROUGH:(CONTINUED ON SCHEDULE O)- SKILLED NURSING & REHABILITATION SERVICES - OPERATING AS THE RETREAT, IMMANUEL SKILLED CARE CENTER (ISCC)- INDEPENDENT & ASSISTED LIVING - OFFERED AT THE TERRACES (BUFFALO HILL TERRACE, BHT), THE VILLAS, AND THE COTTAGES- MEMORY CARE SERVICES - PROVIDED THROUGH THE LODGETODAY, IMMANUEL LIVING AT BUFFALO HILL STANDS AS ONE OF THE LARGEST LIFE PLAN COMMUNITIES IN MONTANA.FOR THE FISCAL YEAR ENDING JUNE 30, 2024:- THE RETREAT PROVIDED 37,419 DAYS OF CARE FOR OLDER ADULTS AND INDIVIDUALS WITH DISABILITIES.- IMMANUEL LIVING AT BUFFALO HILL WAS AMONG THE LARGEST MEDICAID LONG-TERM CARE PROVIDERS IN FLATHEAD COUNTY, DELIVERING 13,906 DAYS OF CARE, DESPITE A REIMBURSEMENT SHORTFALL OF NEARLY $1.4 MILLION.- THE TERRACES MAINTAINED A 95% OCCUPANCY RATE, WITH A TOTAL 59,667 RESIDENT DAYS, SERVING AN AVERAGE OF 45 ASSISTED LIVING RESIDENTS AND 23 MEMORY CARE RESIDENTS DAILY.- SERVICES OFFERED INCLUDE SKILLED NURSING, ASSISTANCE WITH DAILY LIVING ACTIVITIES, THERAPY SERVICES (PHYSICAL, OCCUPATIONAL, AND SPEECH), PASTORAL CARE, SOCIAL AND RECREATIONAL ACTIVITIES, DINING, HOUSEKEEPING, AND LAUNDRY.EXPANDING BEYOND RESIDENTIAL CARE, IMMANUEL LIVING AT BUFFALO HILL HAS LAUNCHED:- AN OUTPATIENT THERAPY PROGRAM, OFFERING REHABILITATION SERVICES TO THE PUBLIC.- IMMANUEL LIVING AT HOME, PROVIDING IN-HOME ASSISTANCE TO OLDER ADULTS THROUGHOUT THE FLATHEAD VALLEY.- GROWING ROOTS EARLY LEARNING CENTER, ADDRESSING LOCAL CHILDCARE SHORTAGES AND SUPPORTING EMPLOYEES AND FAMILIES.IN ALIGNMENT WITH OUR MISSION, IMMANUEL LIVING AT BUFFALO HILL ACTIVELY SUPPORTS THE LOCAL COMMUNITY THROUGH:- CHAMBER AND ROTARY INVOLVEMENT:MEMBER OF BOTH THE KALISPELL CHAMBER OF COMMERCE AND THE EVERGREEN CHAMBER OF COMMERCE, PARTICIPATING IN FUNDRAISING EFFORTS. ACTIVE IN MULTIPLE ROTARY CLUBS, CONTRIBUTING TO THE ROTARY FOUNDATION ANNUAL ENDOWMENT FUND. - LOCAL OUTREACH AND SUPPORT:30 MEALS FOR THE ABBIE SHELTER 100 MEALS FOR FEED THE FLATHEAD 30 SACK LUNCHES FOR HABITAT FOR HUMANITY 100 SACK LUNCHES PER MONTH FOR THE FLATHEAD WARMING CENTER CLOTHING DONATIONS TO SECOND HELPINGS THRIFT STORE FINANCIAL CONTRIBUTIONS TO NUMEROUS COMMUNITY ORGANIZATIONS, INCLUDING: BIG BROTHERS BIG SISTERS ALZHEIMER'S ASSOCIATION LOGAN HEALTH FOUNDATION FLATHEAD VALLEY COMMUNITY COLLEGE FOUNDATION - EDUCATIONAL AND CULTURAL CONTRIBUTIONS:HOSTING CAREGIVER SUPPORT GROUPS, EDUCATIONAL SESSIONS, AND PROFESSIONAL MUSIC PERFORMANCES FOR BOTH RESIDENTS AND COMMUNITY MEMBERS. PROVIDING MEETING SPACE FOR VARIOUS LOCAL ORGANIZATIONS. PARTNERING WITH THE SALVATION ARMY FOR THE ANNUAL GIVING TREE HOLIDAY SUPPORT PROGRAM- LEADERSHIP AND INDUSTRY CONTRIBUTIONS:IMMANUEL LIVING AT BUFFALO HILL STAFF MEMBERS ACTIVELY SERVE ON KEY INDUSTRY AND COMMUNITY BOARDS, INCLUDING: MONTANA HEALTH CARE ASSOCIATION MONTANA HOSPITAL ASSOCIATION NATIONAL/MONTANA ALZHEIMER'S ASSOCIATION ROTARY & LEADERSHIP FLATHEAD MONTANA AMBASSADORS BOARD FLATHEAD COUNTY HEALTHCARE COALITION GLACIER SYMPHONY AND CHORALE BIG BROTHERS BIG SISTERS UNITED WAY - COMMITMENT TO SUSTAINABILITY AND WORKFORCE DEVELOPMENT:IMMANUEL LIVING AT BUFFALO HILL IS DEDICATED TO ENVIRONMENTAL STEWARDSHIP, COMPOSTING OVER 60 TONS OF FOOD WASTE ANNUALLY, AND IS PROUDLY CERTIFIED AS A GREEN RESTAURANT, DEMONSTRATING OUR COMMITMENT TO SUSTAINABLE PRACTICES. WE ALSO INVEST IN THE FUTURE OF HEALTHCARE BY: OFFERING SCHOLARSHIPS TO EMPLOYEES PURSUING EDUCATION IN ANY FIELD. PROVIDING NO-COST CNA TRAINING AND CERTIFICATION. HOSTING NURSING AND THERAPY STUDENTS FOR CLINICAL INTERNSHIPS IN PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPY FROM MONTANA AND BEYOND. IMMANUEL LIVING AT BUFFALO HILL REMAINS STEADFAST IN ITS MISSION TO SERVE OLDER ADULTS AND THE GREATER COMMUNITY THROUGH COMPASSIONATE CARE, INNOVATIVE PROGRAMS, AND MEANINGFUL COMMUNITY ENGAGEMENT. WHILE THIS SUMMARY HIGHLIGHTS KEY INITIATIVES, OUR IMPACT EXTENDS FAR BEYOND THESE EFFORTSCONTINUING TO ENRICH LIVES EVERY DAY. 282468 0 116429 IMMANUEL LIVING AT HOME IS AN EXCLUSIVE MEMBERSHIP-BASED PROGRAM BY IMMANUEL LIVING AT BUFFALO HILL. TAILORED TO SUPPORT OLDER ADULTS, THIS INITIATIVE EMPHASIZES PERSONALIZED ASSISTANCE, ENSURING OUR MEMBERS CAN RETAIN THEIR INDEPENDENCE AND ENJOY THE COMFORT OF THEIR HOMES AS THEY AGE. MEMBERS ALSO ENJOY THE PRIVILEGE OF ACCESSING THE MYRIAD OF AMENITIES ON OUR MAIN CAMPUS, SEAMLESSLY BRIDGING HOME LIVING WITH COMMUNITY ENGAGEMENT. 26767646 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 1 0 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 1 1 1 1 0 0 1 52 0 1 485 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X TERYN WALDENBERG 4063004922 185 CRESTLINE AVENUE KALISPELL MT 59901 JASON CRONK CEO 38.00 2.00 X 328607 0 36034 TERYN WALDENBERG CFO 38.00 2.00 X 245653 0 9640 CARLA WILTON COO 38.00 2.00 X 184961 0 27301 DAVID JOLLY PLANT & OPERATIONS DIRECTOR 40.00 0.00 X 155167 0 6798 WILLIAM SHAFFER DIRECTOR OF REHAB 40.00 0.00 X 130290 0 24341 HEIDI HICKETHIER FOUNDATION DIRECTOR 0.00 40.00 X 109200 0 17027 SHELLY HENSLEY RN NIGHT SHIFT SUPERVISOR 43.00 0.00 X 128756 0 2376 LISA GANDOLFI DIRECTOR OF NURSING 40.00 0.00 X 116656 0 6078 JOHN ERFLE CHAIR 1.00 0.00 X X 0 0 0 ANDY KIRK VICE CHAIR 1.00 0.00 X X 0 0 0 LARRY SIMPSON TREASURER 1.00 0.00 X X 0 0 0 PASTOR SETH NELSON SECRETARY 1.00 0.00 X X 0 0 0 CALLIE LANGOHR IMMEDIATE PAST CHAIR 1.00 0.00 X X 0 0 0 DAREN ENGELLANT DIRECTOR 1.00 0.00 X 0 0 0 DAVID HABEL DIRECTOR 1.00 0.00 X 0 0 0 JIM HEIM DIRECTOR 2.00 0.00 X 0 0 0 DR LARRY IWERSEN DIRECTOR 1.00 0.00 X 0 0 0 TOM LUND DIRECTOR (THRU 10/23) 1.00 0.00 X 0 0 0 DOUG NELSON DIRECTOR 1.00 0.00 X 0 0 0 RANDY OGLE DIRECTOR 1.00 0.00 X 0 0 0 JEFF WILSON DIRECTOR 1.00 0.00 X 0 0 0 JUDY WINDAUER DIRECTOR 1.00 1.00 X 0 0 0 1399290 0 129595 12 0 1 0 FUSION MEDICAL STAFFING LLC PO BOX 30131 OMAHA NE 68103 LABOR NURSES AND CNAS 1509240 PARASOL ALLIANCE 557 FOREST VIEW ROAD LINDENHURST IL 60046 OUTSOURCED IT SERVICES 337193 BIG SKY MANAGED CARE 900 13TH AVENUE S GREAT FALLS MT 59405 PHARMACY SERVICES 336383 LPW ARCHITECTURE 15 FIFTH STREET SOUTH GREAT FALLS MT 59401 ARCHITECTURAL DESIGN 300560 WESTERN STATES FIRE PROTECTION COMPANY PO BOX 908 MISSOULA MT 59808 FIRE SUPPRESSION SYSTEM INSTALLATION 270687 13 1027612 529927 290226 1847765 HEALTH SERVICE REVENUE 624100 14116982 14116982 RESIDENT SERVICE FEES 623000 12039762 12039762 AMORTIZED ENTRANCE FEE 623000 514997 514997 ANCILLARY RESIDENT FEE 623000 217000 217000 26888741 802954 802954 7760852 468268 6693967 300519 1066885 167749 1234634 1234634 CHILDCARE SERVICES 624410 559706 360936 198770 559706 31333800 26888741 360936 2236358 19238 19238 792231 10794 752619 28818 14573438 12842712 1591504 139222 201167 195810 4035 1322 1088189 922432 154096 11661 1131087 948858 169935 12294 158916 158916 76335 76335 69599 69599 2406873 1653267 728961 24645 369821 43326 274997 51498 253632 229192 17844 6596 62209 42731 18841 637 750566 567175 183391 94942 71744 23198 100635 76046 24589 2954158 2954158 2791779 2791158 621 445210 12476 422731 10003 FOOD 1398083 1056480 341603 CHARGEABLE SUPPLY 1189629 1189629 BED TAX 572679 572679 DUES & SUBSCRIPTIONS 520074 357236 157513 5325 356885 210505 135871 10509 32377375 26767646 5306578 303151 1747447 1028465 6327951 5372337 2899609 2224464 58585 62606 235711 186715 80750191 33699485 47948042 47050706 11917192 15133044 124845 124845 29327 29327 71288709 71212509 2091203 2596525 2240889 3547476 56636419 55756074 11854120 11773275 56000 47000 72878631 73720350 X -2609184 -3423000 1019262 915159 -1589922 -2507841 71288709 71212509 X -1043575 132583 -6927 X X 0 1 X 1 0 X 133431 4943775 4953077 1141271 1847765 13019319 20676361 19358392 19615613 23456572 26888741 109995679 116155 82971 98392 93554 198770 589842 20925947 24385138 24667082 24691397 28935276 123604840 13866 1025 14891 0 13866 1025 14891 123589949 540564 471918 417578 557247 802954 2790261 540564 471918 417578 557247 802954 2790261 401282 38027 180145 619454 21867793 24857056 25122687 25428789 29738230 127014555 0.97300 0.97000 0.02200 0.02310 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 401,282. 2021 AMOUNT: $ 19,371. 2022 AMOUNT: $ 180,145. REIMB FUNDRAISING EXP - 2021 AMOUNT: $ 18,656. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 1 1 0 0 0 0 0 0 1 376 376 0 PART II-B, LINE 1: THE ORGANIZATION IS A MEMBER OF SEVERAL ORGANIZATIONS - MONTANA HEALTH CARE ASSOCIATION, AMERICAN HOSPITAL ASSOCIATION, AND LEADING AGE - THAT LOBBY ON BEHALF OF THEIR MEMBERS. THE AMOUNT REPORTED IN PART II-B IS THE PORTION OF MEMBERSHIP DUES PAID DURING THE FISCAL YEAR AND SPENT BY THOSE ASSOCIATIONS ON LOBBYING. 0 1 X 712308 5000 78884 0 796192 752540 7308 -21298 26242 712308 841509 32697 -97048 24618 752540 974348 11358 62071 206268 841509 1273487 19371 16076 27357 307229 974348 0.00000 1.00000 0.00000 0 0 702055 702055 67504568 25884321 41620247 3240135 1705386 1534749 7634351 6109778 1524573 1669082 1669082 47050706 PAYABLE TO ANNUITY BENEFICIARY 47000 47000 X PART IV, LINE 2B: THE ORGANIZATION HOLDS RESIDENT TRUST FUNDS AND ALSO RESIDENT DEPOSITS FOR THE VILLAS, COTTAGES, AND FUTURE LOFTS AT BUFFALO HILL. RESIDENT TRUST FUNDS AT JUNE 30, 2024 WERE $19,456 AND RESIDENT DEPOSITS FOR THE VILLAS, COTTAGES, AND LOFTS WERE $1,055,701. PART V, LINE 4: IN 1988, IMMANUEL LIVING AT BUFFALO HILL RECEIVED $282,500 FROM THE ESTATE OF OLGA HELEVNA STROMSET. MISS STROMSET REQUESTED THAT INCOME RECEIVED ON THE PRINCIPLE INVESTED BE USED FOR EDUCATION AND TRAINING OF STAFF EMPLOYED AT IMMANUEL. IN KEEPING WITH HER WISHES, IL DEVELOPED THE FOLLOWING GUIDELINES FOR THE USE OF THESE FUNDS: BE AN EMPLOYEE OF IMMANUEL LUTHERAN, HAVE AN ACCEPTABLE WORK RECORD AS DOCUMENTED BY THEIR SUPERVISOR, HAVE WORKED FOR SIX MONTHS WITH A MINIMUM OF 720 HOURS IN ONE YEAR, BE ACCEPTED FOR STUDY IN AN ACCREDITED PROGRAM AND PROVIDE DOCUMENTATION OF SUCCESSFUL COMPLETION OF COURSE WORK TO CONTINUE FUNDING. PREFERENCE IS GIVEN TO THOSE APPLICANTS WHOSE DEGREE OR GOAL WILL ALLOW THEM TO FILL A POSITION AT IMMANUEL LIVING AT BUFFALO HILL FOR WHICH THERE IS AN ANTICIPATED SHORTAGE OR NEED. THE REMAINING ENDOWMENTS CONSIST OF INDIVIDUAL FUNDS ESTABLISHED FOR IMMANUEL'S GREATEST NEEDS IN ENRICHING OUR RESIDENTS' LIVES AND A SMALL AMOUNT FOR MAINTENANCE OF THE COURTYARDS. PART X, LINE 2: THE COMMUNITY IS ORGANIZED AS A MONTANA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THE COMMUNITY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE COMMUNITY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. FOR FEDERAL INCOME TAX PURPOSES ONLY, AT HOME AND GROWING ROOTS ARE DISREGARDED AS SEPARATE ENTITIES FROM THE COMMUNITY, AND BY VIRTUE OF THIS TREATMENT, AT HOME AND GROWING ROOTS ARE ALSO EXEMPT FROM FEDERAL INCOME TAXATION AS ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3) OF THE IRC. THE COMMUNITY BELIEVES THEY HAVE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING THEIR ANNUAL FILING REQUIREMENTS, AND AS SUCH, DO NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE COMMUNITY 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 X 0 0 0 0 0 0 0 1 0 JASON CRONK CEO 328607 0 0 0 0 0 18905 0 17129 0 364641 0 0 0 TERYN WALDENBERG CFO 195653 0 50000 0 0 0 7831 0 1809 0 255293 0 0 0 CARLA WILTON COO 181083 0 3878 0 0 0 7679 0 19622 0 212262 0 0 0 DAVID JOLLY PLANT & OPERATIONS DIRECTOR 140167 0 15000 0 0 0 4816 0 1982 0 161965 0 0 0 WILLIAM SHAFFER DIRECTOR OF REHAB 130290 0 0 0 0 0 5704 0 18637 0 154631 0 0 0 PART I, LINE 7 THE ORGANIZATION PROVIDED NON-FIXED PAYMENTS IN THE FORM OF BONUSES TO EMPLOYEES. EMPLOYEES WHO RECEIVED BONUSES ARE TERYN WALDENBERG, CARLA WILTON, AND DAVID JOLLY. A CITY OF KALISPELL MONTANA 816001281 48342YAS0 2017-05-18 65694810 TO REFUND SERIES 2016 BONDS 0 0 0 A 8480000 65694810 4106288 2840850 1284400 29030753 28432519 2018 1 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 1 0 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CITY OF KALISPELL, MONTANA DATE THE REBATE COMPUTATION WAS PERFORMED: 01/18/2023 FORM 990, PART I, ITEM C DBA: THE LODGE AT BUFFALO HILL DBA: THE RETREAT AT BUFFALO HILL DBA: THE TERRACES AT BUFFALO HILL DBA: THE VILLAS AT BUFFALO HILL DBA: GROWING ROOTS EARLY LEARNING CENTER DBA: IMMANUEL LIVING AT HOME DBA: IMMANUEL LUTHERAN CORPORATION DBA: IMMANUEL LUTHERAN CORPORATION OF KALISPELL, MONTANA. DBA: BUFFALO HILL TERRACE FORM 990, PART III, LINE 3 THE EARLY CHILDHOOD LEARNING CENTER WAS REPORTED AS A NEW PROGRAM IN THE PRIOR YEAR RETURN AS AN ERROR. THE LEARNING CENTER IS A BENEFIT PROVIDED TO EMPLOYEES AND ANY EXTRA CAPACITY IS FILLED BY THE PUBLIC AND IS NOT A MISSION RELATED PROGRAM. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS HAS AN EXECUTIVE COMMITTEE CONSISTING OF THE OFFICERS OF THE BOARD. THE EXECUTIVE COMMITTEE CAN ACT ON BEHALF OF THE BOARD, BUT NO ACTION TAKEN BY THE EXECUTIVE COMMITTEE IS CONSIDERED FINAL UNTIL RATIFIED BY THE BOARD. FORM 990, PART VI, SECTION A, LINE 6 AT ALL TIMES, AT LEAST 51% OF THE MEMBERSHIP IN IMMANUEL LIVING MUST BE LUTHERAN CONGREGATIONS AFFILIATED WITH THE MONTANA SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA ("ELCA"). ADDITIONAL CONGREGATIONS OF ANY DENOMINATION THAT WISH TO APPLY FOR MEMBERSHIP AND ACTIVELY SUPPORT IMMANUEL LIVING'S MISSION AND VISION MAY BECOME MEMBERS. EACH MEMBER CONGREGATION HAS ONE PASTORAL DELEGATE AND BETWEEN TWO AND FIVE ADDITIONAL DELEGATES. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD MEMBERS ARE ELECTED BY THE MEMBERS' DELEGATES. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE ARTICLES OF INCORPORATION OR BYLAWS REQUIRE APPROVAL BY A TWO-THIRDS VOTE OF THE MEMBERS' DELEGATES. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, THE FORM 990 WAS REVIEWED BY THE CFO, CEO, AND BOARD TREASURER. A COPY WAS PROVIDED TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT APPLIES TO BOARD MEMBERS ONLY. POTENTIAL BOARD MEMBERS ARE SCREENED FOR ANY CONFLICTS OF INTEREST BEFORE BEING NOMINATED TO FILL SEATS ON THE IMMANUEL LIVING BOARD. NEW BOARD MEMBERS ARE ORIENTED PRIOR TO ASSUMING THEIR ROLES ON THE BOARD. ALL BOARD MEMBERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM ANNUALLY. THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS THE COMPLETED FORMS FOR COMPLIANCE. BOARD MEMBERS WITH CONFLICTING ISSUES MUST ABSTAIN FROM DISCUSSIONS AND VOTES ON THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION IS RESEARCHED USING INDUSTRY STANDARD REPORTS AND COMPARISON BENCHMARKS BY AN INDEPENDENT, THIRD-PARTY FIRM. THE COMPENSATION COMMITTEE USED THESE FINDINGS TO DETERMINE A COMPENSATION PHILOSOPHY. UPON COMPLETION, THE CEO'S COMPENSATION IS NEGOTIATED BY THE BOARD OF DIRECTORS. A WRITTEN CONTRACT BETWEEN THE BOARD AND THE CEO IS IN FORCE AND REVIEWED ANNUALLY AS PART OF THE PERFORMANCE EVALUATION. THE CEO IS THE ONLY EMPLOYEE THAT IS UNDER CONTRACT AND EVALUATED BY THE BOARD OF DIRECTORS. COMPENSATION FOR THE CFO AND OTHER EXECUTIVES IS REVIEWED BY AND APPROVED BY THE CEO USING THE COMPENSATION PHILOSOPHY DEVELOPED AND RESEARCHED BY AN INDEPENDENT, THIRD-PARTY FIRM WHEN EVALUATING THE CEO'S COMPENSATION. ALL DELIBERATIONS AND FINAL DECISIONS ABOUT THE COMPENSATION PHILOSOPHY WERE DOCUMENTED IN THE BOARD MEETING MINUTES OR COMMITTEE MINUTES THAT ARE ALSO REPORTED TO THE BOARD. THIS PROCESS LAST REVIEWED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -6,927. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. IMMANUEL CONNECTIONS LLC 185 CRESTLINE AVENUE KALISPELL MT 59901 810247706 INACTIVE MT 0 0 IMMANUEL LIVING GROWING ROOTS EARLY LEARNING CENTER 185 CRESTLINE AVENUE KALISPELL MT 59901 873347808 CHILD CARE MT 559706 1058643 IMMANUEL LIVING IMMANUEL LIVING AT HOME LLC 185 CRESTLINE AVENUE KALISPELL MT 59901 810247706 AT HOME SERVICES FOR OLDER ADULTS MT 116429 19182 IMMANUEL LIVING IMMANUEL FOUNDATION 185 CRESTLINE AVENUE KALISPELL MT 59901 824366126 SUPPORT IMMANUEL LIVING MT 501(C)(3) LINE 12A, I IMMANUEL LIVING 1 0 1 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 IMMANUEL FOUNDATION C 1027612 CASH