2026-05-12T12:46:28-05:00 2025-06-30 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2024-07-01 470831041 IMMANUEL AFFORDABLE INC IMMA 4028292900 1044 N 115TH ST 500 OMAHA NE 68154 SCOTT BEAR CFO & VP/TREASURER 4028292900 2026-05-11 1 1 WENDY R COOLEY CPA P01523804 4023302660 2026-05-11 2024 2025-03-06 01:10:19Z SCOTT BEAR 1044 N 115TH ST 500 OMAHA NE 68154 341769 0 X WWW.IMMANUEL.COM X 2004 NE PROVIDE LOW-INCOME HOUSING FOR THE ELDERLY AND DISABLED. 10 8 0 10 0 0 15560 0 273113 333795 3651 7974 0 0 292324 341769 0 0 0 0 78313 82398 0 0 0 162148 156262 240461 238660 51863 103109 414993 540290 194938 217126 220055 323164 CHRIST-CENTERED SERVICE TO SENIORS, EACH OTHER AND THE COMMUNITY. 0 0 135709 333795 PROVIDE LOW-INCOME HOUSING FOR THE ELDERLY AND DISABLED. THE FACILITIES INCLUDE 20 APARTMENTS. 135709 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 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 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 8 1 0 0 0 0 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 X ROSS MCGREGOR CONTROLLER 4029332740 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 DAN FRIEDLUND CHAIR 0.10 3.20 X X 0 0 0 DEBORAH CONLEY VICE CHAIR 0.10 0.20 X X 0 0 0 BRENDA BERGMAN-EVANS PHD APRN, MEMBER 0.10 3.20 X 0 0 0 BETTY FOSTER PHD MEMBER 0.10 0.20 X 0 0 0 MARY BALLUFF MEMBER 0.10 3.20 X 0 0 0 REV TIMOTHY KOESTER MEMBER 0.10 0.20 X 0 0 0 DELIGHT WREED BYRD MEMBER 0.10 0.20 X 0 0 0 CAROLINA PADILLA MEMBER 0.10 0.20 X 0 0 0 KRISTEN HOFFMAN MD MEMBER 0.10 0.20 X 0 0 0 JANE TONNIGES MEMBER 0.10 0.20 X 0 0 0 ERIC N GURLEY CEO & PRESIDENT/SECRETARY 2.00 50.00 X 0 695171 280660 JULIE PALADINO-KAMINSKI CHIEF OPERATING OFFICER 1.00 50.00 X 0 366690 48149 SCOTT BEAR CFO & VP/TREASURER 1.00 51.00 X 0 363626 37591 TAMMY SEALER CHIEF DEVELOPMENT OFFICER 1.00 51.00 X 0 327842 34999 RHONDA DISTEFANO VP CONSTR, FACILITIES MGMT & ENV SVCS 2.00 46.00 X 0 279985 31797 ELIZABETH HARRIS SR. VP OF HR & EE EXPERIENCE 1.00 46.00 X 0 250023 34959 MARVIN PEARSON VP INFORMATION TECHNOLOGY 2.00 46.00 X 0 244007 14557 JOHN CROGHAN VP COMMUNITY OPERATIONS 2.00 46.00 X 0 237288 44859 BRYNN RODGERS REG. DIR OF COMMUNITY OPERATIONS 2.00 46.00 X 0 208780 27530 0 2973412 555101 0 0 1 0 0 NET RENTAL INCOME 623000 328920 328920 4875 4875 333795 7974 7974 341769 333795 0 7974 64790 19822 44968 2909 890 2019 10100 3018 7082 4599 1406 3193 15723 15723 16065 16065 55 55 39221 27416 11805 1232 1232 43391 43391 27894 27894 12343 11864 479 MEMBERSHIPS AND DUES 338 8 330 238660 135709 102951 0 1500 1500 55840 3266 8395 24734 1627471 1439276 150843 188195 198415 322595 414993 540290 57909 60885 137029 156241 194938 217126 X -997745 -894636 1217800 1217800 220055 323164 414993 540290 103109 0 X X 0 1 X 1 1 1 X 107926 28866 1619 15560 0 153971 80998 152071 182265 273113 333795 1022242 188924 180937 183884 288673 333795 1176213 0 159835 211281 371116 159835 211281 371116 805097 11 6 258 3651 7974 11900 11 6 258 3651 7974 11900 188935 180943 184142 292324 341769 1188113 0.67760 0.83920 0.01000 0.00390 X 1558230 1389074 169156 16901 13006 3895 52340 37196 15144 188195 TENANT SECURITY DEPOSITS 7851 RESERVE FOR REPLACEMENTS 306774 RESIDUAL RECEIPTS 4165 ESCROW DEPOSITS 3805 322595 DUE TO IMMANUEL 148390 TENANT SECURITY DEPOSITS 7851 156241 X 341769 0 341769 0 341769 238660 0 238660 0 238660 PART X, LINE 2: MANAGEMENT BELIEVES THAT IS HAS APPROPRIATE SUPPORT FOR ANY INCOME TAX POSITIONS TAKEN, AND, AS SUCH DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. 0 1 0 0 0 0 0 0 0 ERIC N GURLEY CEO & PRESIDENT/SECRETARY 0 567083 0 119734 0 8354 0 248160 0 33650 0 976981 0 3474 JULIE PALADINO-KAMINSKI CHIEF OPERATING OFFICER 0 277309 0 81027 0 8354 0 17641 0 31519 0 415850 0 0 SCOTT BEAR CFO & VP/TREASURER 0 278297 0 76975 0 8354 0 17032 0 21559 0 402217 0 0 TAMMY SEALER CHIEF DEVELOPMENT OFFICER 0 250379 0 69109 0 8354 0 18348 0 17596 0 363786 0 0 RHONDA DISTEFANO VP CONSTR, FACILITIES MGMT & ENV SVCS 0 219937 0 51694 0 8354 0 14393 0 18321 0 312699 0 0 ELIZABETH HARRIS SR. VP OF HR & EE EXPERIENCE 0 204862 0 41302 0 3859 0 14900 0 20959 0 285882 0 0 JOHN CROGHAN VP COMMUNITY OPERATIONS 0 187420 0 49868 0 0 0 15229 0 30523 0 283040 0 0 MARVIN PEARSON VP INFORMATION TECHNOLOGY 0 203707 0 40300 0 0 0 14557 0 890 0 259454 0 0 BRYNN RODGERS REG. DIR OF COMMUNITY OPERATIONS 0 170093 0 38687 0 0 0 9391 0 18993 0 237164 0 0 PART I, LINE 3 THE COMPENSATED OFFICERS ARE EMPLOYEES OF IMMANUEL, A RELATED ENTITY. THE BOARD'S EXECUTIVE COMMITTEE SERVES AS THE COMPENSATION COMMITTEE TO REVIEW AND APPROVE THE TOTAL COMPENSATION FOR ERIC GURLEY, AND TO APPROVE THE BONUS PLAN AND PAYOUT OF BONUSES TO THE LEADERSHIP TEAM. THE COMPENSATION COMMITTEE USES AN INDEPENDENT COMPENSATION CONSULTANT TO HELP SET SALARIES AND BENEFITS. PART I, LINE 4B ERIC N. GURLEY, PRESIDENT & CEO, PARTICIPATED IN AN ENDORSEMENT SPLIT-DOLLAR LIFE INSURANCE PLAN AND DEFERRED COMPENSATION PLAN THAT MEET THE REQUIREMENTS OF SECTIONS 409A AND 457(F). BOTH PLANS ARE SPONSORED BY IMMANUEL. AS OF DECEMBER 31, 2024, ERIC GURLEY'S DEFERRED COMPENSATION ACCOUNT WAS CREDITED WITH $223,760. PREMIUMS OF $157,474 WERE PAID FOR THE ENDORSEMENT SPLIT-DOLLAR LIFE INSURANCE PLAN POLICY. UNDER THE PLAN, IMMANUEL ENDORSES TO ERIC GURLEY THE RIGHT TO DESIGNATE A BENEFICIARY FOR THE PORTION OF THE DEATH BENEFIT IN EXCESS OF THE GREATER OF THE CASH SURRENDER VALUE OR PREMIUMS PAID. THE VALUE OF THAT RIGHT, WHICH WAS INCLUDED IN ERIC GURLEY'S REPORTABLE COMPENSATION, WAS $3,474. AS OF JUNE 30, 2025, THE DEATH BENEFIT IN EXCESS OF PREMIUMS PAID WAS $2,593,043. PART I, LINE 6 THE ORGANIZATION DOES NOT PAY OR ACCRUE ANY COMPENSATION BASED ON THE REVENUES OR THE NET EARNINGS OF THE ORGANIZATION OR ANY RELATED ORGANIZATION. HOWEVER, A SMALL PERCENTAGE OF THE BONUSES PAID TO ERIC N. GURLEY, JULIE PALADINO-KAMINSKI, SCOTT BEAR, TAMMY SEALER, RHONDA DISTEFANO, JOHN CROGHAN, ELIZABETH HARRIS, MARVIN PEARSON, AND BRYNN RODGERS IS BASED ON AN OPERATING MARGIN CALCULATION OF IMMANUEL AND RELATED TAX-EXEMPT ORGANIZATIONS. FORM 990, PART V, LINE 2A: INDIVIDUALS PERFORMING SERVICES FOR IMMANUEL AFFORDABLE, INC. ARE EMPLOYEES OF IMMANUEL, A RELATED ENTITY. THEREFORE, IMMANUEL ISSUES THE FORM W-2 FOR THESE EMPLOYEES. BECAUSE IMMANUEL AFFORDABLE INC. REIMBURSES IMMANUEL FOR THE SALARIES AND BENEFITS OF THESE EMPLOYEES, THE EXPENSES FOR THEIR SALARIES AND BENEFITS ARE REFLECTED ON THIS RETURN IN PART IX, STATEMENT OF FUNCTIONAL EXPENSES. FORM 990, PART VI, SECTION A, LINE 2 THE OFFICERS AND HIGHEST COMPENSATED EMPLOYEES ARE CONSIDERED SENIOR LEADERSHIP AND ARE COMPENSATED BY IMMANUEL, A RELATED ORGANIZATION. THE BOARD MEMBERS ARE ALSO BOARD MEMBERS OF IMMANUEL THEREFORE THE OFFICERS AND BOARD MEMBERS HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 7A THE DIRECTORS OF THE CORPORATION SHALL BE APPOINTED AND APPROVED BY THE BOARD OF DIRECTORS OF IMMANUEL, AND, AT ALL TIMES, BE LIMITED TO INDIVIDUALS WHO ARE EITHER ASSOCIATES OF IMMANUEL OR NON-ASSOCIATES WHO HAVE THE APPROVAL OF THE BOARD OF DIRECTORS OF IMMANUEL, THE SPONSORING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B IMMANUEL, THE SPONSORING ORGANIZATION, MUST APPROVE ANY AMENDMENT AND INITIATE OR ADOPT AMENDMENTS TO THE ARTICLES OR BYLAWS OF IMMANUEL AFFORDABLE, INC. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN ACCOUNTING FIRM WITH THE ASSISTANCE OF THE CONTROLLER, AND IS THEN REVIEWED BY THE CFO AND THE CONTROLLER. COPIES OF THE REVIEWED RETURN ARE PROVIDED TO THE BOARD MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C IMMANUEL AFFORDABLE, INC. USES THE SAME POLICY AS IMMANUEL, A RELATED ORGANIZATION. THE POLICY STATES THAT THE BOARD OF DIRECTORS MUST SIGN THE CONFLICT OF INTEREST POLICY AND DISCLOSE ALL CONFLICTS. THE GOVERNANCE COMMITTEE SHALL DECIDE WHAT ACTIONS NEED TO BE TAKEN CONCERNING ANY CONFLICTS. THE BOARD MEMBER IS PROHIBITED FROM VOTING ON ANY BUSINESS RELATED TO ANY CONFLICT THE GOVERNANCE COMMITTEE HAS IDENTIFIED. FORM 990, PART VI, SECTION B, LINE 15 THE OFFICERS ARE COMPENSATED BY IMMANUEL, A RELATED ORGANIZATION. IMMANUEL ANALYZES MARKET-BASED COMPENSATION STUDIES, REVIEWS JOB DESCRIPTIONS AND INTERVIEWS OUTSIDE HUMAN RESOURCE CONSULTANTS. COMPENSATION FOR THE CEO IS APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION OF TOP MANAGEMENT PERSONNEL IS APPROVED BY THE CEO. FORM 990, PART VI, SECTION C, LINE 19 IMMANUEL AFFORDABLE, INC. DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS OF IMMANUEL AFFORDABLE, INC. ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM PRIOR YEARS. IMMANUEL TRINITY AFFORDABLE INC 1044 N 115TH ST SUITE 500 OMAHA NE 68154 113742894 ELDERLY & LOW INCOME HOUSING NE 501(C)(3) LINE 10 IMMANUEL 0 IMMANUEL AFFORDABLE II INC 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 800016829 ELDERLY & LOW INCOME HOUSING NE 501(C)(3) LINE 10 IMMANUEL 0 IMMANUEL 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 470733774 CORPORATE SUPPORT NE 501(C)(3) LINE 12B, II N/A 0 IMMANUEL RETIREMENT COMMUNITIES 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 470799108 ELDERLY HOUSING NE 501(C)(3) LINE 10 IMMANUEL 0 IMMANUEL COMMUNITY FOUNDATION 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 470624928 FUNDRAISING NE 501(C)(3) LINE 12C, III-FI SEE STATEMENT 0 IMMANUEL HOME AND COMMUNITY RESOURCES 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 272628802 ELDERLY SERVICES NE 501(C)(3) LINE 10 IMMANUEL 0 PACE IOWA 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 273635343 ELDERLY SERVICES NE 501(C)(3) LINE 10 IMMANUEL HOME AND COMMUNITY RESOURCES 0 PACE NEBRASKA 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 273635416 ELDERLY SERVICES NE 501(C)(3) LINE 10 IMMANUEL HOME AND COMMUNITY RESOURCES 0 IMMANUEL LONG TERM CARE 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 462582783 LONG-TERM HEALTH CARE SERVICES NE 501(C)(3) LINE 10 IMMANUEL 0 IMMANUEL COMMUNITY VISION FOUNDATION 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 462693844 SUPPORT NONPROFITS WHOSE MISSIONS ALIGN WITH IMMANUEL NE 501(C)(3) LINE 12B, II IMMANUEL 0 IRC II INC 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 812697102 ELDERLY HOUSING NE 501(C)(3) LINE 10 IMMANUEL 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 SCHEDULE R, PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS IMMANUEL COMMUNITY FOUNDATION'S DIRECTORS ARE SELECTED BY THE BOARDS OF DIRECTORS OF THE FOUR ORGANIZATIONS IT SUPPORTS; IMMANUEL RETIREMENT COMMUNITIES, IMMANUEL HOME AND COMMUNITY RESOURCES, IMMANUEL LONG TERM CARE, AND IRC II, INC. EACH OF THESE ORGANIZATIONS IS CONTROLLED BY THEIR SOLE MEMBER, IMMANUEL. SCHEDULE R, PART V, LINE 1A-S: IMMANUEL, A RELATED ENTITY, PAYS INVOICES FOR OPERATING EXPENSES ON BEHALF OF THE CORPORATION AND THE CORPORATION REIMBURSES IMMANUEL FOR AMOUNTS INCURRED. MOST, IF NOT ALL, INTERCOMPANY TRANSACTIONS ARE A RESULT OF THIS CENTRALIZED ACCOUNTING SYSTEM.