2026-05-12T12:47:02-05:00 2025-06-30 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2024-07-01 812697102 IRC II INC IRCI 4028292900 1044 N 115TH ST 500 OMAHA NE 68154 SCOTT BEAR CFO & 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 19195545 0 X WWW.IMMANUEL.COM X 2016 NE CHRIST-CENTERED SERVICE TO SENIORS, EACH OTHER AND THE COMMUNITY. 17 17 0 19 0 0 0 0 17819880 19026827 0 2078 152265 162470 17972145 19191375 0 0 0 0 8281752 8685648 0 0 0 13107720 13414305 21389472 22099953 -3417327 -2908578 64680546 61175487 2878941 2282460 61801605 58893027 X CHRIST-CENTERED SERVICE TO SENIORS, EACH OTHER AND THE COMMUNITY. 0 0 17038329 19026827 IRC II, INC. IS ORGANIZED TO CONSTRUCT, OPERATE, AND MAINTAIN FACILITIES AND RELATED PROGRAMS TO MEET THE PHYSICAL, EMOTIONAL, RECREATIONAL, SOCIAL, AND RELIGIOUS NEEDS OF AGED PERSONS, TO FOSTER THROUGH ASSOCIATION WITH ITS SOLE MEMBER, IMMANUEL.IRC II, INC. MAINTAINS AND OPERATES 3 INDEPENDENT LIVING RESIDENTIAL FACILITIES. THE ARBORETUM HAS 145 INDEPENDENT LIVING UNITS AND SERVES 180 PLUS RESIDENTS.YANKEE HILL VILLAGE HAS 47 INDEPENDENT LIVING UNITS AND 75 ASSISTED LIVING UNITS.COPPER SHORES VILLAGE RESIDENTIAL CARE FACILITY IN DES MOINES, IOWA HAS 67 INDEPENDENT LIVING UNITS AND 51 ASSISTED LIVING UNITS.IRC II, INC. PROVIDES PASTORAL, WELLNESS, HEALTHCARE, AND LIFESTYLE SERVICES TO SENIORS AT THESE LOCATIONS. 17038329 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 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 17 17 1 0 0 0 1 1 1 1 1 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 X JILL POWERS CHAIR 0.25 2.75 X X 0 0 0 JOHN BOTHOF VICE CHAIR 0.25 2.75 X X 0 0 0 STEVEN BULLOCK SECRETARY 0.25 3.00 X X 0 0 0 STEVE SCANLAN DIRECTOR 0.25 2.75 X 0 0 0 REV E JON BENSON DIRECTOR 0.25 3.00 X 0 0 0 RANDAL BURNS DIRECTOR 0.25 2.75 X 0 0 0 SCOTT HOWERTER DIRECTOR 0.25 2.75 X 0 0 0 CLARENCE NICHOLS DIRECTOR 0.25 2.75 X 0 0 0 BRENDA BERGMAN-EVANS DIRECTOR 0.25 3.05 X 0 0 0 ANDREA SKOLKIN DIRECTOR 0.25 2.75 X 0 0 0 CINDY ALLOWAY DIRECTOR 0.25 3.00 X 0 0 0 DAN FRIEDLUND DIRECTOR 0.25 3.05 X 0 0 0 BISHOP SCOTT JOHNSON DIRECTOR 0.25 2.75 X 0 0 0 MARY BALLUFF DIRECTOR 0.25 3.30 X 0 0 0 TERESA HAWLIK DIRECTOR 0.25 2.75 X 0 0 0 MARY PARKER DIRECTOR 0.25 3.00 X 0 0 0 ROGER THOMPSON DIRECTOR 0.25 2.75 X 0 0 0 ERIC N GURLEY PRESIDENT & CEO 2.00 50.00 X 0 695171 280660 JULIE PALADINO-KAMINSKI CHIEF OPERATING OFFICER 2.00 49.00 X 0 366690 48149 SCOTT BEAR CFO & TREASURER 3.00 49.00 X 0 363626 37591 TAMMY SEALER CHIEF DEVELOPMENT OFFICER 3.00 49.00 X 0 327842 34999 DEVIN FOX MD VP OF CLINICAL OPERATIONS 8.00 40.00 X 0 419391 36646 RHONDA DISTEFANO VP CONSTR, FACILITIES MGMT & ENV SVCS 4.00 44.00 X 0 279985 31797 JOSEPH BROWN SVP OF MARKETING & SALES EXPERIENCE 6.00 41.00 X 0 261381 17996 MARVIN PEARSON VP OF INFORMATION TECHNOLOGY 4.00 44.00 X 0 244007 14557 ELIZABETH HARRIS SVP OF HR & EMPLOYEE EXPERIENCE 4.00 43.00 X 0 250023 34959 0 3208116 537354 0 0 1 0 0 SENIOR SERVICES 623000 18421743 18421743 COMMUNITY FEE REVENUE 623000 282000 282000 CAFETERIA REVENUE 623000 255461 255461 67623 67623 19026827 162470 0 162470 162470 162470 6248 4170 2078 2078 2078 19191375 19026827 0 164548 352352 352352 6542930 5738414 804516 221873 133561 88312 1075046 756571 318475 493447 441785 51662 1151358 1151358 168368 158884 9484 224363 115 224248 573109 435030 138079 41788 14637 27151 2021223 1779464 241759 33024 28957 4067 1390260 1390260 6222321 5029853 1192468 519357 329935 189422 FOOD COSTS 808125 795631 12494 LICENSES & PERMITS 32851 5232 27619 BAD DEBT EXPENSE 4141 4141 224017 224017 22099953 17038329 5061624 0 250 250 31848 54900 92123263 36470777 58371104 55652486 5962341 4769873 315003 697978 64680546 61175487 1852345 2017496 3102 3102 1023494 261862 2878941 2282460 X 61801605 58893027 61801605 58893027 64680546 61175487 -2908578 0 X X 0 1 X 1 0 X 249584 96936 41494 388014 13855531 14620858 15790249 17819880 19026827 81113345 14105115 14717794 15831743 17819880 19026827 81501359 0 0 0 81501359 157930 164110 161303 152265 162470 798078 157930 164110 161303 152265 162470 798078 983816 159158 1142974 15246861 15041062 15993046 17972145 19189297 83442411 0.97670 0.97300 0.00960 0.01020 X 4283383 4283383 75617766 29869667 45748099 8833871 5554569 3279302 3388243 1046541 2341702 55652486 REFUNDABLE DEPOSITS PAYABLE 261862 261862 X PART X, LINE 2: IRC II, INC. 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. IRC II, INC. 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. 0 1 0 0 0 0 0 0 0 ERIC N GURLEY PRESIDENT & CEO 0 567083 0 119734 0 8354 0 248160 0 33650 0 976981 0 3474 DEVIN FOX MD VP OF CLINICAL OPERATIONS 0 345480 0 73911 0 0 0 18585 0 19146 0 457122 0 0 JULIE PALADINO-KAMINSKI CHIEF OPERATING OFFICER 0 277309 0 81027 0 8354 0 17641 0 31519 0 415850 0 0 SCOTT BEAR CFO & 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 SVP OF HR & EMPLOYEE EXPERIENCE 0 204862 0 41302 0 3859 0 14900 0 20959 0 285882 0 0 JOSEPH BROWN SVP OF MARKETING & SALES EXPERIENCE 0 208113 0 44914 0 8354 0 13596 0 5302 0 280279 0 0 MARVIN PEARSON VP OF INFORMATION TECHNOLOGY 0 203707 0 40300 0 0 0 14557 0 890 0 259454 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 GURLEY, SCOTT BEAR, TAMMY SEALER, JULIE PALADINO-KAMINSKI, DEVIN FOX, MD, RHONDA DISTEFANO, JOSEPH BROWN, MARVIN PEARSON, AND ELIZABETH HARRIS IS BASED ON OPERATING MARGIN CALCULATION OF IMMANUEL AND OTHER RELATED TAX-EXEMPT ORGANIZATIONS. FORM 990, PART V, LINE 2A: INDIVIDUALS PERFORMING SERVICES FOR IRC II, INC. ARE EMPLOYEES OF IMMANUEL, A RELATED ENTITY. THEREFORE, IMMANUEL ISSUES THE FORM W-2 FOR THESE EMPLOYEES. BECAUSE IRC II, 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 1A THE BOARD OF DIRECTORS MAY ESTABLISH AN EXECUTIVE COMMITTEE WHICH CONSISTS OF TWO OR MORE DIRECTORS AND MAY EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS TO THE EXTENT PROVIDED IN THE RESOLUTION. THE EXECUTIVE COMMITTEE HAS THE POWER TO TRANSACT ALL REGULAR BUSINESS OF THE CORPORATION DURING THE INTERIM BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, PROVIDED THAT ANY ACTION WHICH IT TAKES DOES NOT CONFLICT WITH THE POLICIES AND EXPRESS WISHES OF THE BOARD. THE EXECUTIVE COMMITTEE PRESENTS THE MINUTES OF ITS MEETINGS AND REPORTS AT THE NEXT SUCCEEDING MEETING OF THE BOARD OF DIRECTORS. 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 6 IRC II, INC. HAS ONE MEMBER, IMMANUEL, A NEBRASKA NONPROFIT CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A IMMANUEL, THE SOLE MEMBER OF IRC II, INC., APPOINTS ALL OF THE MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS OF THE GOVERNING BODY MUST BE APPROVED BY THE BOARD OF IMMANUEL. 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 IRC II, 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 IRC II, INC. DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VII: ALL COMPENSATION AND BENEFITS SHOWN FOR DIRECTORS ARE PAID BY IMMANUEL, THE SPONSOR ORGANIZATION, FOR SERVICES PERFORMED FOR IMMANUEL OR OTHER RELATED ENTITIES. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS OF IRC II, 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 AFFORDABLE INC 1044 N 115TH ST SUITE 500 OMAHA NE 68154 470831041 ELDERLY & LOW INCOME HOUSING NE 501(C)(3) LINE 10 IMMANUEL 0 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 1044 N 115TH ST SUITE 500 OMAHA NE 68154 470733774 CORPORATE SUPPORT NE 501(C)(3) LINE 12B, II N/A 0 IMMANUEL RETIREMENT COMMUNITIES 1044 N 115TH ST SUITE 500 OMAHA NE 68154 470799108 ELDERLY HOUSING NE 501(C)(3) LINE 10 IMMANUEL 0 IMMANUEL COMMUNITY FOUNDATION 1044 N 115TH ST 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 ST SUITE 500 OMAHA NE 68154 272628802 ELDERLY SERVICES NE 501(C)(3) LINE 10 IMMANUEL 0 PACE IOWA 1044 N 115TH ST SUITE 500 OMAHA NE 68154 273635343 ELDERLY SERVICES NE 501(C)(3) LINE 10 IMMANUEL HOME & COMMUNITY RESOURCES 0 PACE NEBRASKA 1044 N 115TH ST SUITE 500 OMAHA NE 68154 273635416 ELDERLY SERVICES NE 501(C)(3) LINE 10 IMMANUEL HOME & COMMUNITY RESOURCES 0 IMMANUEL LONG TERM CARE 1044 N 115TH ST 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 ST SUITE 500 OMAHA NE 68154 462693844 SUPPORT NONPROFITS WHOSE MISSIONS ALIGN WITH IMMANUEL NE 501(C)(3) LINE 12B, II IMMANUEL 0 IMMANUEL AFFORDABLE II INC 1044 N 115TH ST SUITE 500 OMAHA NE 68154 800016829 ELDERLY & LOW INCOME HOUSING NE 501(C)(3) LINE 10 IMMANUEL 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 1 1 0 1 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, IRC II, INC., IMMANUEL HOME AND COMMUNITY RESOURCES, AND IMMANUEL LONG TERM CARE. 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.