2026-05-12T12:46:19-05:00 2025-06-30 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2024-07-01 462582783 IMMANUEL LONG TERM CARE IMMA 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 25112415 0 X WWW.IMMANUEL.COM X 2013 NE CHRIST-CENTERED SERVICE TO SENIORS, EACH OTHER AND THE COMMUNITY. 17 17 0 78 0 0 151412 129249 23882944 24983119 37149 47 0 0 24071505 25112415 0 0 0 0 19207044 19532692 0 0 0 9427963 10108599 28635007 29641291 -4563502 -4528876 53833458 57990784 11858755 12062149 41974703 45928635 CHRIST-CENTERED SERVICE TO SENIORS, EACH OTHER AND THE COMMUNITY. 0 0 26167312 24983119 PROVIDES SPECIALIZED LONG-TERM HEALTH CARE SERVICES, INCLUDING SKILLED NURSING SERVICES, REHABILITATION SERVICES AND LONG-TERM RESIDENTIAL CARE. IMMANUEL LONG TERM CARE OPERATES THREE SKILLED NURSING CARE LONG-TERM CARE COMMUNITIES; NEWPORT HOUSE, THE LIGHTHOUSE AT LAKESIDE VILLAGE AND DEERFIELD HEALTH CARE CENTER. THE THREE FACILITIES HAVE A TOTAL OF 180 LICENSED BEDS. 26167312 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 3.00 49.00 X 0 695171 280660 JULIE PALADINO-KAMINSKI CHIEF OPERATING OFFICER 9.00 42.00 X 0 366690 48149 SCOTT BEAR CFO & TREASURER 4.00 48.00 X 0 363626 37591 TAMMY SEALER CHIEF DEVELOPMENT OFFICER 6.00 46.00 X 0 327842 34999 DEVIN FOX MD VP OF CLINICAL OPERATIONS 4.00 44.00 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 2.00 45.00 X 0 261381 17996 MARVIN PEARSON VP OF INFORMATION TECHNOLOGY 6.00 42.00 X 0 244007 14557 ELIZABETH HARRIS SVP OF HR & EMPLOYEE EXPERIENCE 8.00 39.00 X 0 250023 34959 0 3208116 537354 0 0 1 0 0 39190 90059 129249 NET RESIDENT REVENUE 623000 24948401 24948401 34718 34718 24983119 47 47 25112415 24983119 0 47 X 180779 180779 15887294 14930896 956398 411791 395367 16424 2090851 1997022 93829 961977 959805 2172 46422 46422 3193095 3066223 126872 2640 2640 408951 278004 130947 42795 10482 32313 1455866 659514 796352 14361 10385 3976 2452528 2452528 713753 203989 509764 FOOD & DIETARY SUPPLEME 653187 653187 MEDICAL SUPPLIES 492348 492348 QUALITY ASSESSMENT FEE 380765 380765 MEMBERSHIPS, PERMITS, L 43262 7273 35989 208626 50289 158337 29641291 26167312 3473979 0 450 450 21439 7822 1547192 1370957 46834239 10975362 30774758 35858877 2412000 1799890 19077619 18952788 53833458 57990784 3596280 2886738 8262475 9175411 11858755 12062149 X 41974703 45928635 41974703 45928635 53833458 57990784 X -4528876 8482808 X X 0 1 X 1 0 X 1265490 68728 142765 151412 129249 1757644 15454372 19527859 22611494 23882944 24983119 106459788 16719862 19596587 22754259 24034356 25112368 108217432 0 0 0 108217432 36 165 600 47 848 36 165 600 47 848 16719898 19596752 22754259 24034956 25112415 108218280 1.00000 1.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 66450 66450 30375759 7029319 23346440 5426641 2702701 2723940 10965389 1243342 9722047 35858877 RIGHT-OF-USE ASSETS, NET - OPERATING LEASES 6126663 DUE FROM AFFILIATES 12826125 18952788 LEASE LIABILITIES - OPERATING LEASES 6641285 AFFILIATE PAYABLE 2534126 9175411 X PART X, LINE 2: IMMANUEL LONG TERM CARE (ILTC) 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. ILTC 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 N. GURLEY, JULIE PALADINO-KAMINSKI, SCOTT BEAR, TAMMY SEALER, RHONDA DISTEFANO, ELIZABETH HARRIS, JOSEPH BROWN, DEVIN FOX, M.D., AND MARVIN PEARSON 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 LONG TERM CARE ARE EMPLOYEES OF IMMANUEL, A RELATED ENTITY. THEREFORE, IMMANUEL ISSUES THE FORM W-2 FOR THESE EMPLOYEES. BECAUSE IMMANUEL LONG TERM CARE 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 IMMANUEL LONG TERM CARE HAS ONE MEMBER, IMMANUEL, A NEBRASKA NONPROFIT CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A IMMANUEL, THE SOLE MEMBER OF IMMANUEL LONG TERM CARE, HAS THE RIGHT TO APPOINT AND REMOVE DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B IMMANUEL, IMMANUEL LONG TERM CARE'S SOLE MEMBER, MUST APPROVE ANY AMENDMENTS AND INITIATE OR ADOPT AMENDMENTS TO THE ARTICLES OR BYLAWS OF IMMANUEL LONG TERM CARE. 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 LONG TERM CARE 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 MEMBERS ARE 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 LONG TERM CARE 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, A RELATED ORGANIZATION, FOR SERVICES PERFORMED FOR IMMANUEL, IMMANUEL LONG TERM CARE, OR OTHER RELATED ENTITIES. FORM 990, PART IX, LINE 11G OTHER FEES FOR SERVICE: PROGRAM SERVICE EXPENSES 113,748. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 113,748. CONSULTING FEES: PROGRAM SERVICE EXPENSES 154,771. MANAGEMENT AND GENERAL EXPENSES 4,387. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 159,158. LAB TEST SERVICES: PROGRAM SERVICE EXPENSES 33,163. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,163. ONBOARDING SERVICES: PROGRAM SERVICE EXPENSES 120,987. MANAGEMENT AND GENERAL EXPENSES 82. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 121,069. PHARMACY SERVICES: PROGRAM SERVICE EXPENSES 484,606. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 484,606. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 2,053,652. MANAGEMENT AND GENERAL EXPENSES 122,403. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,176,055. RADIOLOGY SERVICES: PROGRAM SERVICE EXPENSES 24,803. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,803. LAUNDRY SERVICES: PROGRAM SERVICE EXPENSES 80,493. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 80,493. FORM 990, PART XI, LINE 9: EQUITY TRANSFER FROM IMMANUEL 9,094,808. GOODWILL ADJUSTMENT -612,000. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS OF IMMANUEL LONG TERM CARE ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 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 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 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 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 AFFORDABLE INC 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 470831041 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 TRINITY AFFORDABLE INC 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 113742894 ELDERLY & LOW INCOME HOUSING NE 501(C)(3) LINE 10 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 1 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, IRC II, INC., 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.