2025-08-15T08:53:50-05:00 2024-12-31 450250958 Eide Bailly LLP 4585 Coleman St Ste 200 Bismarck ND 58503 990 2024-01-01 261087740 Bethany on 42nd BETH 7012393000 201 S University Dr Fargo ND 58103 Shawn Stuhaug President/CEO 7012393000 2025-08-13 1 1 Lisa Chaffee CPA P00193453 7012551091 2025-08-14 2024 2025-03-06 01:10:19Z Shawn Stuhaug 201 S University Dr Fargo ND 58103 23161764 0 X www.bethanynd.org X 2007 ND Provide long term care services 11 11 0 131 0 0 12048 11025 20714962 22709453 277569 269246 34941 170621 21039520 23160345 0 0 0 0 12394932 12865414 0 0 0 8221919 8155334 20616851 21020748 422669 2139597 44353121 40620046 30817183 24970023 13535938 15650023 X To provide living opportunities in a senior community shaped by Christian values. 0 0 19163391 22709453 Bethany on 42nd operates as a charitable organization consistent with the requirements of Internal Revenue Code Section 501(c)(3). Bethany on 42nd provides long term care services including skilled nursing care, transitional care, assisted living, and senior housing. Bethany on 42nd does not discriminate against individuals in the admissions process or in the delivery of care with regard to ability to pay for services. The organization's cash reserves are generally applied to expansion and replacement of existing facilities and equipment, amortization of mortgages, improvements in resident care, training and education, and community benefit activities.Continued on Schedule O...The governing board of Bethany on 42nd is made up of leaders in the Fargo-Moorhead business community. Consistent with its charitable mission, Bethany on 42nd provides community benefit to the area served. In 2024, community benefit activities included:*Volunteerism - coordinates a volunteers program that included 131 volunteers giving over 7,000 hours of service, providing mental stimulation and emotional support to Bethany on 42nd's 214 elderly residents. Volunteers included members of sponsoring churches, Experience Works program volunteers, business groups, and many student volunteers from the community's schools elementary, middle, high schools, and colleges.*Endowed scholarship programs and student loan repayment bonus opportunities - Bethany on 42nd recognizes that to continuously improve the organization's value to our community and our residents, to encourage life-long learning among employees, and to achieve an "employer of choice" status, it is in our best interest to provide opportunities to assist eligible employees in pursuing formal, healthcare-related education.*School partnerships - Bethany on 42nd works with area nursing and other healthcare-related programs to provide on-site training opportunities for students. In 2024, we had 87 nursing students complete clinical experiences at our facility. We provide a CNA training program for individuals in the Fargo-Moorhead community interested in pursuing a career as a nursing assistant. We also provide clinical site experience for an outside CNA training program, CPR training, and CNA testing and "test-out" classes. Other school partnerships include learning opportunities for dietetic students, and internship opportunities for students in social work, dietetics, activities, and LTC administration programs. *Assessment and referral services - our staff help to refer individuals needing long term care services to the appropriate agency in the community. Bethany on 42nd's licensed social workers provide guidance with medical assistance applications for residents/families.*Community Support - generalo Bethany on 42nd provides meeting room space and accommodations for non-profit organizations and community groups. o Facility space is open to use by outside groups for meetings, performances, activities, music recitals, and other programs.o Bethany on 42nd organizes employee participation in fundraising activities for Cass-Clay United Way and the Alzheimer's Association.*Community Support - leadership. Representatives from Bethany on 42nd serve on non-profit boards and civic organizations that work to improve the quality of life in the Fargo-Moorhead area:o President/CEO - serves on the BEK Care (dba Ethos Home Care and Hospice) board of directors, and various committees of the North Dakota Long Term Care Association (NDLTCA). Serves on the Workforce Committee for the American Health Care Association (AHCA) and the Board of Directors for ShareHouse Inc., Fargo.o Senior Executive of Resident Care - serves on the FM Clinical & Academic Collaborative, Great Plains & Lake Superior Quality Innovation Network, Resident Issues Committee of the NDLTCA, Ethos Board of Directors member, AHCA National Quality Team member, and as a NCLEX test reviewer/item reviewer for the National Board of Nursing. She also serves as an interviewer for the NDSU BSN nursing program/application process, serves on advisory panels for Rasmussen, NDSCS, Mayville, MState and NDSU nursing programs, and is a member of the AHCA workforce committee.o Senior Executive of Human Resources - serves as the Chair of the MState HR Program Advisory Committee, the Ethos Advisory Committee, the Find the Good Life recruiter network (a collaborative group working to recruit future workers to North Dakota), member of local HR group (FMHRA), member of national HR organization (SHRM), and a member of a local HR peer group that meets quarterly to discuss issues such as workforce recruitment and retention strategies.o Senior Executive of Housing/Assisted Living - serves as a Board Member of the Fargo West Rotary service club, member of the NDLTCA Assisted Living Committee, serves as a member of the NDLTCA Basic Care Committee, Assisted Living Director At Large Board Member for NDLTCA, and serves on the American Health Care Association/National Center for Assisted Living (AHCA/NCAL) Not-For-Profit Committee.o Senior Executive of Development & Community Relations - serves on the Public Affairs Committee of the Fargo- Moorhead-West Fargo Chamber of Commerce and with the Coalition of Service Providers for the Elderly.*Bethany on 42nd's care provided:o Bethany on 42nd Skilled - 116 skilled beds, with 42,308 days of care. Total Skilled employee hours - 358,945. Total expenses including management and general: $18,183,591.o Bethany Gables, senior housing with services - 40 apartments, 14,019 days of care, and 14,800 employee hours. Total expenses including management and general: $1,277,921.o Bethany Grace Pointe - 58 senior housing apartments. Days of service totaled 21,038, employee hours totaled 1,633, and total expenses including management and general were $1,400,494. 19163391 1 1 0 0 0 0 0 0 0 1 1 0 0 1 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 0 1 1 1 0 0 1 X 49 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 1 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 X Kaye Angus 7014788906 201 South University Drive Fargo ND 58103 John Hertsgaard Trustee (as of April) 1.00 3.00 X 0 0 0 Jack Rydell Chair (Jan-Mar) 1.00 3.00 X X 0 0 0 Paulette Amundson Chair (Apr-Dec) Vice Chair (Jan-Mar) 1.00 3.00 X X 0 0 0 Lianne Rockstad Trustee (as of April) 1.00 3.00 X 0 0 0 Bruce Davidson Secretary (Jan-Mar) 1.00 3.00 X X 0 0 0 Neal Eriksmoen Trustee (Jan-Mar) 1.00 3.00 X 0 0 0 Martha Leclerc Trustee (Jan-Mar) 1.00 3.00 X 0 0 0 Dan Beauchamp Vice Chair (Apr-Dec) Trustee (Jan-Mar) 1.00 3.00 X X 0 0 0 Ben Carlsrud Secretary(Apr-Dec) Trustee(Jan-Mar) 1.00 3.00 X X 0 0 0 Roger Olson Treasurer 1.00 3.00 X X 0 0 0 Beth Renner Trustee 1.00 3.00 X 0 0 0 Cheryl Anderson Trustee 1.00 3.00 X 0 0 0 Jerilynn Bratner-Adams Trustee 1.00 3.00 X 0 0 0 Laura Ness Owens Trustee (as of April) 1.00 3.00 X 0 0 0 Rick Steen Trustee (as of April) 1.00 3.00 X 0 0 0 Shawn Stuhaug President/CEO 18.00 32.00 X 0 373201 26199 Kaye Angus CFO 18.00 32.00 X 0 141150 16649 Dawn Hummel Senior Exec Resident Care 22.00 28.00 X 0 164858 6594 0 679209 49442 0 0 1 0 Blue Stone Therapy Solutions 4319 NW Urbandale Dr Urbandale IA 50322 Contracted Therapy 740448 LRS Healthcare LLC 2655 Northwinds Parkway Alpharetta GA 30009 Travel Healthcare Staffing Agency 183630 2 1025 10000 11025 Resident Service Revenue 623000 22537585 22537585 Supporting Revenue 900099 171868 171868 22709453 270665 270665 170621 0 170621 170621 170621 1419 -1419 -1419 -1419 23160345 22709453 0 439867 10828827 10132093 696734 190885 168435 22450 1052468 967971 84497 793234 741960 51274 4714 4714 13800 13800 1443871 1443871 15163 15163 787913 264235 523678 8677 8677 981963 981963 86234 86234 18531 15140 3391 870387 859782 10605 2187578 2162000 25578 242581 178 242403 Food 707020 707020 Medical Supplies 539927 539927 Bad Debt Expense 133651 133651 Recruitment 63821 58982 4839 49503 33600 15903 21020748 19163391 1857357 0 1360372 2142873 6120000 2399039 3068039 3345355 151508 191077 327775 317824 56307204 27717906 30198188 28589298 1484216 1559172 1643023 2075408 44353121 40620046 1316434 1419015 22955697 21705076 111013 124542 767974 744281 5666065 977109 30817183 24970023 X 13535938 15650023 13535938 15650023 44353121 40620046 X 2139597 -25512 X 0 1 X 1 0 X 879069 598149 54004 12048 11025 1554295 18695969 18933417 19565514 20714962 22709453 100619315 19575038 19531566 19619518 20727010 22720478 102173610 0 0 0 102173610 74178 36963 17382 312510 441286 882319 74178 36963 17382 312510 441286 882319 3317882 3317882 19649216 19568529 22954782 21039520 23161764 106373811 0.96050 0.96220 0.00830 0.00510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 411289 16300 75 427664 404969 6250 70 411289 392624 12620 -275 404969 324339 33070 35215 392624 0.00000 0.56236 0.43764 0 1 1 2452898 1038193 3491091 42028019 19751780 22276239 7889081 6438324 1450757 2899013 1527802 1371211 28589298 Bed Licenses 1385000 Right of Use Asset 31987 Fair Rental Value Reserve 658421 2075408 Related Party Payable -2462031 Related Entity Note Payable 3405457 Right of Use Liability 33683 977109 X 23001603 0 23001603 158742 158742 23160345 20862006 0 20862006 158742 158742 21020748 Part IV, Line 2b: The Organization acts as custodian for the funds of the residents, as well as apartment security deposits. These funds are included in cash and cash equivalents and a corresponding liability is included in accounts payable-trade in the financial statements. Resident trust funds totaled $19,255 and $15,226 at December 31, 2024 and 2023. Apartment security deposits totaled $105,287 and $95,787 at December 31, 2024 and 2023. Part V, Line 4: A related organization, Bethany Homes, Inc., holds and administers the endowments. The endowments are used to benefit Bethany on 42nd. Part X, Line 2: Bethany on 42nd 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 consolidated financial statements. Bethany 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. Part XI, Line 4b - Other Adjustments: Dining Services Revenue Recorded in Expenses for Financial Statement 158,742. Part XII, Line 4b - Other Adjustments: Dining Services Revenue Recorded in Revenue on Form 990 158,742. 0 0 0 0 0 0 0 0 0 Shawn Stuhaug President/CEO 0 327649 0 45552 0 0 0 15292 0 11026 0 399519 0 0 Dawn Hummel Senior Exec Resident Care 0 157358 0 7500 0 0 0 6594 0 96 0 171548 0 0 Kaye Angus CFO 0 129488 0 11662 0 0 0 6087 0 10599 0 157836 0 0 Part I, Line 3 The CEO is paid by a related exempt organization using comparability data; however, the Board of the related exempt organization also serves as the Board of the filing organization. A Cass County North Dakota 456002205 000000000 2010-10-01 16000000 Construct & Equip Retirement Living Campus 0 0 0 B Cass County North Dakota 456002205 000000000 2012-08-28 3000000 Construct & Equip 38 Skilled Nursing Bed Addition & Small Kitchen Facility 0 0 0 C City of Harwood North Dakota 450371534 000000000 2015-05-18 7410000 Construction of independent living addition 0 0 0 D City of Argusville North Dakota 450310938 000000000 2015-05-18 7410000 Construct independent living; Refinance 2012 note & special assessments 0 0 0 A 6980567 16000000 137143 15862857 2010 0 0 1 1 B 1006358 3000000 59755 2940245 2013 0 0 1 1 C 1731405 7410000 32000 7378000 2016 0 0 1 1 D 2136239 7410000 32000 3309589 4068411 2016 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 1 0 0 0 0 B 0 0 1 0 1 0 0 0 0 C 0 0 1 0 1 0 0 0 0 D 0 0 1 0 1 0 0 0 0 A 0 B 0 C 0 D 0 Part V, line 2a, Number of Employees reported on W-3: American Lutheran Homes (ALH), a related organization, is the common paymaster for the filing organization and the other three related exempt organizations reported on Schedule R. Due to the four entities sharing employees, ALH reports all employees on their Form W-3. Part IX, Lines 7 through 10 reflect the salaries allocated to the filing entity based on the time each employee spends at the filing organization. Form 990, Part VI, Section A, line 2 The CEO and CFO both have a business relationship with each other and all of the Board Members, as the CEO and CFO are employed by another related nonprofit of which the board members serve as well. The Board serves all of the related nonprofit organizations listed on Schedule R. Form 990, Part VI, Section A, line 6 Bethany Homes, Inc. is the sole member of the Corporation. Form 990, Part VI, Section A, line 7a The Board of Directors is elected at the annual meeting of the Board of Trustees of the Member. The Member has the right to fill any vacancies that occur during the year. The Member may also remove any directors with or without cause. Form 990, Part VI, Section A, line 7b The following actions by the Board of Directors require the approval of the Board of Trustees of the Member: - Establishment of annual operating budget - Sale, lease or encumbrance of any corporation real property - Unbudgeted capital expenditures exceeding amounts for which the President/CEO is specifically authorized to approve Form 990, Part VI, Section A, line 8b There are no committees with the broad authority to act on behalf of the governing board. Form 990, Part VI, Section B, line 11b The Form 990 is reviewed by the CFO and CEO and then provided to the Board for review prior to filing with the IRS. Form 990, Part VI, Section B, line 12c Board officers and directors, as well as officers of the Organization, complete a conflict of interest questionnaire on an annual basis. The Board reviews the conflicts to determine if a conflict exists. The individual with the conflict is required to abstain from voting if the conflict comes up in the board meeting where a decision needs to be made. This is a standing agenda item at each board meeting. Form 990, Part VI, Section B, line 15 Compensation for the CEO is paid by a related organization. The related organization has a process for determining compensation that includes review by the independent board using comparability data and substantiation of the deliberation and decision. The CFO compensation is paid by a related organization. The related organization has a process that includes review by the CEO and Executive Committee using comparability data. Form 990, Part VI, Section C, line 19 The Organization's governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part XI, line 9: Intercompany Transfers -25,512. American Lutheran Homes Inc 201 S University Drive Fargo ND 58103 450274012 Long-term care services, assisted living, basic care ND 501(c)(3) Line 11 Bethany Homes Inc 1 Bethany Home Health Care 201 S University Drive Fargo ND 58103 450433045 Promotion of health ND 501(c)(3) Line 11 Bethany Homes Inc 1 Bethany Homes Inc 201 S University Drive Fargo ND 58103 450394181 Fundraising ND 501(c)(3) Line 11 N/A 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 Bethany Homes Inc R 3825512 General Ledger American Lutheran Homes Inc P 16785184 General Ledger