IMMANUEL LIVING AT BUFFALO HILL: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- IMMANUEL LIVING AT BUFFALO HILL (EIN 81-0247706)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-09
- IRS object ID
- 202431309349302018
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule J
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-09T09:22:25-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8390 EAST CRESCENT PARKWAY SUITE | AddressLine1Txt |
| Address Line2 | 300 | AddressLine2Txt |
| City | GREENWOOD VILLAGE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80111 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810247706 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IMMANUEL LIVING | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | IMMA | BusinessNameControlTxt |
| Phone | 4067529612 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 185 CRESTLINE AVENUE | AddressLine1Txt |
| City | KALISPELL | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59901 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TERYN WALDENBERG | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 4067529612 | PhoneNum |
| Signature | 2024-05-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | TERYN | PersonFirstNm |
| Person Last | WALDENBERG | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SARAH HINTZ | PreparerPersonNm |
| PTIN | P00492291 | PTIN |
| Phone | 3037795710 | PhoneNum |
| Preparation | 2024-05-06 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Change | Yes (X) | NameChangeInd |
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BUFFALO HILL TERRACE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JASON CRONK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 185 CRESTLINE AVENUE | AddressLine1Txt |
| City | KALISPELL | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59901 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $27,216,419 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Group Exemption | 9386 | GroupExemptionNum |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ILCORP.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1953 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | TO CREATE VIBRANT COMMUNITIES OF ENGAGED PURPOSEFUL LIVING AND MEANINGFUL RELATIONSHIPS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 397 | TotalEmployeeCnt |
| Total Volunteers | 30 | TotalVolunteersCnt |
| Total Gross UBI | $82,751 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,953,077 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,141,271 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $19,714,005 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $23,632,877 | CYProgramServiceRevenueAmt |
| PY Investment Income | $741,548 | PYInvestmentIncomeAmt |
| CY Investment Income | $941,918 | CYInvestmentIncomeAmt |
| PY Other Revenue | $19,371 | PYOtherRevenueAmt |
| CY Other Revenue | $180,145 | CYOtherRevenueAmt |
| PY Total Revenue | $25,428,001 | PYTotalRevenueAmt |
| CY Total Revenue | $25,896,211 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $30,064 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $8,200 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $13,448,089 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $14,930,945 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $273,432 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,657,094 | PYOtherExpensesAmt |
| CY Other Expenses | $14,604,130 | CYOtherExpensesAmt |
| PY Total Expenses | $27,135,247 | PYTotalExpensesAmt |
| CY Total Expenses | $29,543,275 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,707,246 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$3,647,064 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $74,381,473 | TotalAssetsBOYAmt |
| Total Assets EOY | $71,288,709 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $72,697,431 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $72,878,631 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,684,042 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$1,589,922 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | IMMANUEL LIVING'S ("IL") MISSION IS TO CREATE VIBRANT COMMUNITIES OF ENGAGED PURPOSEFUL LIVING AND MEANINGFUL RELATIONSHIPS IN AN INCLUSIVE, COMPASSIONATE, CHRISTIAN ENVIRONMENT DEDICATED TO (CONTINUED ON SCHEDULE O)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 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. | MissionDesc |
| Significant New Program Srvc | Yes (1) | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $24,086,367 | ExpenseAmt |
| Grant | $8,200 | GrantAmt |
| Revenue | $23,502,159 | RevenueAmt |
| Desc | IMMANUEL LIVING ("IMMANUEL LUTHERAN") WAS INCORPORATED IN THE STATE OF MONTANA ON SEPTEMBER 7, 1953. IT IS AN AFFILIATED SOCIAL MINISTRY ORGANIZATION RECOGNIZED BY THE EVANGELICAL LUTHERAN CHURCH IN AMERICA AND ITS MEMBERSHIP CONSISTS MOSTLY OF THOSE LUTHERAN CONGREGATIONS AFFILIATED WITH THE MONTANA SYNOD, BUT OPERATES INDEPENDENTLY AND BEARS SOLE RESPONSIBILITY FOR ITS FISCAL SOLVENCY. AS A NOT-FOR-PROFIT CORPORATION, IMMANUEL LUTHERAN OPERATES A SKILLED NURSING FACILITY (DBA: IMMANUEL SKILLED CARE CENTER, OR "ISCC"), A REHABILITATION FACILITY (DBA: THE RETREAT AT BUFFALO HILL, OR "THE RETREAT"), AN INDEPENDENT AND ASSISTED LIVING FACILITY (DBA: BUFFALO HILL TERRACE, "BHT", "THE VILLAS OR "THE COTTAGES"), (CONTINUED ON SCHEDULE O)AND A MEMORY CARE PROGRAM (DBA: "THE LODGE"). IMMANUEL LUTHERAN HAS GROWN INTO ONE OF THE LARGEST CONTINUING CARE RETIREMENT COMMUNITIES IN THE STATE OF MONTANA.DURING THE FISCAL YEAR ENDED JUNE 30, 2023, ISCC AND THE RETREAT PROVIDED 34,476 DAYS OF CARE TO ITS ELDERLY AND DISABLED POPULATION. IMMANUEL LUTHERAN WAS ONE OF THE LARGEST PROVIDERS OF MEDICAID LONG-TERM CARE IN FLATHEAD COUNTY, PROVIDING 19,239 DAYS OF CARE. THE SHORTFALL TO PROVIDE CARE TO MEDICAID RECIPIENTS AND THE REIMBURSEMENT RECEIVED WAS ABOUT $1,700,000 FOR THE FISCAL YEAR ENDING JUNE 30, 2023. SERVICES PROVIDED TO ALL NURSING HOME RESIDENTS ARE SKILLED NURSING, ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, PHYSICAL THERAPY, OCCUPATIONAL THERAPY, SPEECH THERAPY, SOCIAL AND RECREATIONAL ACTIVITIES, PASTORAL SERVICES, MEALS, HOUSEKEEPING AND LAUNDRY. IN ADDITION TO THE SERVICES PROVIDED TO INTERNAL RESIDENTS, IMMANUEL ALSO LAUNCHED AN OUTPATIENT THERAPY PROGRAM TO PROVIDE THERAPY SERVICES TO THE GENERAL PUBLIC.BHT HAD A TOTAL RESIDENT DAY CENSUS OF 59,306 DAYS FOR THE FISCAL YEAR, WHICH EQUATES TO 95% OCCUPANCY. ON AVERAGE, BHT SERVED 50 ASSISTED LIVING RESIDENTS AND 22 MEMORY CARE RESIDENTS PER DAY. ALONG WITH ASSISTED LIVING AND MEMORY CARE, OTHER SERVICES AVAILABLE TO ALL RESIDENTS ARE REHABILITATIVE SERVICES, SOCIAL AND RECREATIONAL ACTIVITIES, PASTORAL SERVICES, DINING, HOUSEKEEPING AND LAUNDRY.SOCIAL ACCOUNTABILITY REPORT: IN KEEPING WITH OUR MISSION STATEMENT, LISTED HERE ARE SOME OF THE WAYS THAT IMMANUEL LUTHERAN SERVES THE COMMUNITY IN WHICH WE WORK AND SERVE. IMMANUEL LIVING IS A MEMBER OF BOTH THE KALISPELL CHAMBER OF COMMERCE AND THE EVERGREEN CHAMBER OF COMMERCE AND PARTICIPATES IN THE CHAMBER FUNDRAISERS FOR BOTH. WE ARE A MEMBER OF MULTIPLE KALISPELL ROTARY CLUBS AND A CONTRIBUTOR TO THE "THE ROTARY FOUNDATION ANNUAL ENDOWMENT FUND". WE PROVIDE DINNER ONCE A MONTH FOR THIRTY PEOPLE AT THE ABBIE SHELTER; FOR ONE HUNDRED PEOPLE FOR THE "FEED THE FLATHEAD; AND PROVIDE ABOUT THIRTY SACK LUNCHES FOR HABITAT FOR HUMANITY. WE ALSO PROVIDE SACK LUNCHES FOR 100 EACH MONTH FOR THE FLATHEAD WARMING CENTER. WE DONATE CLOTHING TO SECOND HELPINGS THRIFT STORE. WE DONATE TO A NUMBER OF FUNDRAISERS THROUGHOUT THE YEAR TO SUPPORT THE LOCAL COMMUNITY INCLUDING BIG BROTHERS BIG SISTERS, ALZHEIMERS ASSOCIATION, LOGAN HEALTH FOUNDATION, FLATHEAD VALLEY COMMUNITY COLLEGE FOUNDATION AND OTHERS. WE HOST LOCAL CAREGIVER SUPPORT GROUPS, EDUCATIONAL SESSIONS, AND PROFESSIONAL MUSIC PERFORMANCES FOR THE COMMUNITY MEMBERS AS WELL AS RESIDENTS AND FAMILY MEMBERS. WE ALSO HOST A NUMBER OF DIFFERENT LOCAL ORGANIZATIONS FOR THEIR REGULAR MEETINGS. DURING THE HOLIDAY SEASON WE SUPPORT THOSE IN NEED THROUGH THE "GIVING TREE" WHICH IS COORDINATED WITH THE SALVATION ARMY. STAFF MEMBERS CURRENTLY SERVE ON THE FOLLOWING BOARDS AND OTHER RELATED COMMUNITY SERVICES PROJECTS: MONTANA HEALTH CARE ASSOCIATION, MONTANA HOSPITAL ASSOCIATION, NATIONAL/MONTANA ALZHEIMER'S ASSOCIATION, ROTARY, LEADERSHIP FLATHEAD, MONTANA AMBASSADORS BOARD, AREA AGENCY ON AGING, FLATHEAD COUNTY HEALTHCARE COALITION, KALISPELL CHAMBER OF COMMERCE, GLACIER SYMPHONY AND CHORALE, GERIATRIC CARE AND MENTAL HEALTH ADVISORY COUNCIL, BIG BROTHERS BIG SISTERS, AND UNITED WAY. IN ADDITION, IMMANUEL LIVING SHOWS ENVIRONMENTAL CITIZENSHIP BY RECYCLING CARDBOARD, PLASTIC, PAPER AND ALUMINUM CANS AS WELL AS COMPOSTING OVER 60 TONS OF FOOD WASTE ANNUALLY. IMMANUEL LIVING ALSO HOSTS MULTIPLE THERAPY STUDENTS FROM MONTANA AND AROUND THE COUNTRY FOR CLINICIAN INTERNSHIPS AT VARIOUS POINTS IN THEIR STUDIES FOR PHYSICAL THERAPY, OCCUPATIONAL THERAPY AND SPEECH THERAPY. THERE ARE NUMEROUS OTHER EXAMPLES OF COMMUNITY INVOLVEMENT AND SERVICE NOT LISTED HERE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $242,869 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $30,467 | RevenueAmt |
| Desc | GROWING ROOTS EARLY LEARNING CENTER IS A LICENSED, NON-PROFIT EARLY LEARNING CENTER/CHILD CARE PROGRAM SERVING CHILDREN 8 WEEKS TO 5 YEARS OF AGE. WE OFFER A QUALITY CHILD CARE AND PRESCHOOL PROGRAM WITH AN ENVIRONMENT THAT ENCOURAGES ALL AREAS OF DEVELOPMENT. OUR CURRICULUM INDIVIDUALIZES THE OPPORTUNITY FOR CHILDREN TO GROW AND LEARN BASED ON THEIR INDIVIDUAL NEEDS AND DEVELOPMENT. WE INCORPORATE ZOO PHONICS AS WELL AS HANDWRITING WITHOUT TEARS INTO OUR TEACHER CREATED CURRICULUM. OUR PROGRAM IS BUILT TO LAY A FOUNDATION, AND A LOVE FOR LEARNING, THAT WILL PREPARE CHILDREN FOR NOT ONLY KINDERGARTEN, BUT ALSO TO BE LIFE LONG LEARNERS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $125,875 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $17,500 | RevenueAmt |
| Desc | IMMANUEL AT HOME IS AN EXCLUSIVE MEMBERSHIP-BASED PROGRAM BY IMMANUEL LIVING. 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. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $24,455,111 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 52 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 397 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TERYN WALDENBERG | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4063004922 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 185 CRESTLINE AVENUE | AddressLine1Txt |
| City | KALISPELL | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59901 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| JASON CRONK | ||||||||
| CEO | 38.00 | 2.00 | Yes (X) | $304,028 | $0 | $27,204 | ||
| TERYN WALDENBERG | ||||||||
| CFO | 38.00 | 2.00 | Yes (X) | $180,633 | $0 | $14,422 | ||
| CARLA WILTON | ||||||||
| COO | 38.00 | 2.00 | Yes (X) | $172,597 | $0 | $23,379 | ||
| WILLIAM SHAFFER | ||||||||
| ADMINISTRATOR/DIRECTOR OF REHAB | 40.00 | 0.00 | $130,847 | $0 | $21,297 | Yes (X) | ||
| DAVID JOLLY | ||||||||
| PLANT & OPERATIONS DIRECTOR | 40.00 | 0.00 | $132,443 | $0 | $4,241 | Yes (X) | ||
| LISA GANDOLFI | ||||||||
| DIRECTOR OF NURSING | 40.00 | 0.00 | $114,481 | $0 | $5,903 | Yes (X) | ||
| DAVID GARNETT | ||||||||
| REGISTERED NURSE | 46.00 | 0.00 | $108,857 | $0 | $10,396 | Yes (X) | ||
| SHELLY HENSLEY | ||||||||
| RN NIGHT SHIFT SUPERVISOR | 43.00 | 0.00 | $112,363 | $0 | $2,052 | Yes (X) | ||
| CALLIE LANGOHR | ||||||||
| CHAIR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JIM HEIM | ||||||||
| IMMEDIATE PAST CHAIR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JOHN ERFLE | ||||||||
| VICE CHAIR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| LARRY SIMPSON | ||||||||
| TREASURER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JEFF WILSON | ||||||||
| SECRETARY | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| LINDA CONNERS | ||||||||
| DIRECTOR (THROUGH 10/16/22) | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| DAREN ENGELLANT | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| DAVID HABEL | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| DR LARRY IWERSEN | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| TOM LUND | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| DOUG NELSON | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| PASTOR SETH NELSON | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| JUDY WINDAUER | ||||||||
| DIRECTOR | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,256,249 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $108,894 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 10 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| FUSION MEDICAL STAFFING LLC | |||||
| PO BOX 30131 | OMAHA | NE | 68103 | LABOR NURSES AND CNAS | $2,338,560 |
| DAVIDSON CONSTRUCTION INC | |||||
| PO BOX 1094 | WHITEFISH | MT | 59937 | CONSTRUCTION | $642,375 |
| CLIFTON LARSON ALLEN LLP | |||||
| PO BOX 31001-2443 | PASADENA | CA | 91110 | AUDIT AND TAX | $329,716 |
| PARASOL ALLIANCE | |||||
| 557 FOREST VIEW ROAD | LINDENHURST | IL | 60046 | OUTSOURCED IT SERVICES | $231,117 |
| SAWGRASS PARTNERS LLC | |||||
| 1721 DEL ORIER DR | GLENVIEW | IL | 60025 | GROWTH PLANNING AND ANALYSIS | $178,104 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 11 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $549,467 | RelatedOrganizationsAmt |
| Government Grants | $337,448 | GovernmentGrantsAmt |
| All Other Contributions | $254,356 | AllOtherContributionsAmt |
| Total Contributions | $1,141,271 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| HEALTH SERVICE REVENUE | 624100 | $11,752,831 | $11,752,831 | |
| RESIDENT SERVICE FEES | 623000 | $11,352,571 | $11,352,571 | |
| AMORTIZED ENTRANCE FEE | 623000 | $320,703 | $320,703 | |
| CHILDCARE SERVICES | 624410 | $113,218 | $30,467 | $82,751 |
| ANCILLARY RESIDENT FEE | 623000 | $93,554 | $93,554 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $23,632,877 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $576,337 | TotalRevenueColumnAmt |
| Exclusion | $576,337 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,185,789 | SecuritiesAmt |
| Other | $500,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,019,727 | SecuritiesAmt |
| Other | $300,481 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $166,062 | SecuritiesAmt |
| Other | $199,519 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $365,581 | TotalRevenueColumnAmt |
| Exclusion | $365,581 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| INSURANCE PROCEEDS | 900099 | $179,164 | $179,164 |
| MISCELLANEOUS REVENUE | 900099 | $981 | $981 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $180,145 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,896,211 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,550,126 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $82,751 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,122,063 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,200 | TotalAmt |
| Program Services | $8,200 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $759,876 | TotalAmt |
| Program Services | $10,181 | ProgramServicesAmt |
| Management And General | $721,883 | ManagementAndGeneralAmt |
| Fundraising | $27,812 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,062,677 | TotalAmt |
| Program Services | $10,756,510 | ProgramServicesAmt |
| Management And General | $1,169,568 | ManagementAndGeneralAmt |
| Fundraising | $136,599 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $232,253 | TotalAmt |
| Program Services | $215,419 | ProgramServicesAmt |
| Management And General | $14,384 | ManagementAndGeneralAmt |
| Fundraising | $2,450 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $946,716 | TotalAmt |
| Program Services | $806,894 | ProgramServicesAmt |
| Management And General | $127,901 | ManagementAndGeneralAmt |
| Fundraising | $11,921 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $929,423 | TotalAmt |
| Program Services | $782,537 | ProgramServicesAmt |
| Management And General | $135,017 | ManagementAndGeneralAmt |
| Fundraising | $11,869 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $154,766 | TotalAmt |
| Management And General | $154,766 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,276 | TotalAmt |
| Management And General | $85,276 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103 | TotalAmt |
| Management And General | $103 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,728 | TotalAmt |
| Management And General | $51,728 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,314,283 | TotalAmt |
| Program Services | $2,456,316 | ProgramServicesAmt |
| Management And General | $849,146 | ManagementAndGeneralAmt |
| Fundraising | $8,821 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $304,066 | TotalAmt |
| Program Services | $41,207 | ProgramServicesAmt |
| Management And General | $212,912 | ManagementAndGeneralAmt |
| Fundraising | $49,947 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $240,068 | TotalAmt |
| Program Services | $218,479 | ProgramServicesAmt |
| Management And General | $14,799 | ManagementAndGeneralAmt |
| Fundraising | $6,790 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,167 | TotalAmt |
| Program Services | $6,794 | ProgramServicesAmt |
| Management And General | $2,349 | ManagementAndGeneralAmt |
| Fundraising | $24 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $772,699 | TotalAmt |
| Program Services | $561,843 | ProgramServicesAmt |
| Management And General | $210,856 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,461 | TotalAmt |
| Program Services | $77,410 | ProgramServicesAmt |
| Management And General | $29,051 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,418 | TotalAmt |
| Program Services | $30,116 | ProgramServicesAmt |
| Management And General | $11,302 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,996,227 | TotalAmt |
| Program Services | $2,996,227 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,678,097 | TotalAmt |
| Program Services | $2,677,476 | ProgramServicesAmt |
| Fundraising | $621 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $421,490 | TotalAmt |
| Management And General | $411,519 | ManagementAndGeneralAmt |
| Fundraising | $9,971 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FOOD | $1,234,229 | $897,429 | $336,800 | |
| RESIDENT SUPPLIES | $967,947 | $967,947 | ||
| DUES & SUBSCRIPTIONS | $534,533 | $396,146 | $136,964 | $1,423 |
| BED TAX | $514,723 | $514,723 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $176,849 | TotalAmt |
| Program Services | $33,257 | ProgramServicesAmt |
| Management And General | $138,408 | ManagementAndGeneralAmt |
| Fundraising | $5,184 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,543,275 | TotalAmt |
| Program Services | $24,455,111 | ProgramServicesAmt |
| Management And General | $4,814,732 | ManagementAndGeneralAmt |
| Fundraising | $273,432 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,325,534 | BOYAmt |
| EOY | $1,747,447 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,046,160 | BOYAmt |
| EOY | $6,327,951 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,751,966 | BOYAmt |
| EOY | $2,899,609 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,331 | BOYAmt |
| EOY | $58,585 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $207,316 | BOYAmt |
| EOY | $235,711 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $78,855,750 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $30,907,708 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,616,328 | BOYAmt |
| EOY | $47,948,042 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,177,666 | BOYAmt |
| EOY | $11,917,192 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,000 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,845 | BOYAmt |
| EOY | $124,845 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,327 | BOYAmt |
| EOY | $29,327 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,381,473 | BOYAmt |
| EOY | $71,288,709 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,839,124 | BOYAmt |
| EOY | $2,091,203 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,033,779 | BOYAmt |
| EOY | $2,240,889 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,471,822 | BOYAmt |
| EOY | $56,636,419 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,290,706 | BOYAmt |
| EOY | $11,854,120 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,000 | BOYAmt |
| EOY | $56,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,697,431 | BOYAmt |
| EOY | $72,878,631 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $653,216 | BOYAmt |
| EOY | -$2,609,184 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,030,826 | BOYAmt |
| EOY | $1,019,262 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,684,042 | BOYAmt |
| EOY | -$1,589,922 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,381,473 | BOYAmt |
| EOY | $71,288,709 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$3,647,064 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $383,027 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$9,927 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $302,467 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $133,431 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,943,775 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,953,077 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,141,271 | CurrentTaxYearAmt |
| Total | $11,474,021 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,078,162 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,676,361 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $19,358,392 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,714,005 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,550,126 | CurrentTaxYearAmt |
| Total | $102,377,046 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $143,191 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $116,155 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $82,971 | CurrentTaxYearMinus2YearsAmt |
| Total | $342,317 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,523,820 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,925,947 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $24,385,138 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,667,082 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,691,397 | CurrentTaxYearAmt |
| Total | $114,193,384 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $13,866 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,025 | CurrentTaxYearAmt |
| Total | $14,891 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $13,866 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,025 | CurrentTaxYearAmt |
| Total | $14,891 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $114,178,493 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $731,812 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $540,564 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $471,918 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $417,578 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $557,247 | CurrentTaxYearAmt |
| Total | $2,719,119 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $731,812 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $540,564 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $471,918 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $417,578 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $557,247 | CurrentTaxYearAmt |
| Total | $2,719,119 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $177,556 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $401,282 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $38,027 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $180,145 | CurrentTaxYearAmt |
| Total | $797,010 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,433,188 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,867,793 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $24,857,056 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $25,122,687 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,428,789 | CurrentTaxYearAmt |
| Total | $117,709,513 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.97000 | PublicSupportCY509Pct |
| Public Support PY509 | 0.96800 | PublicSupportPY509Pct |
| Investment Income CY | 0.02310 | InvestmentIncomeCYPct |
| Investment Income PY | 0.02600 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | MISCELLANEOUS INCOME - 2018 AMOUNT: $ 177,556. 2019 AMOUNT: $ 401,282. 2021 AMOUNT: $ 19,371. 2022 AMOUNT: $ 180,145. REIMB FUNDRAISING EXP - 2021 AMOUNT: $ 18,656. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | $0 | PoliticalExpendituresAmt |
| Volunteer Hours | 0 | VolunteerHoursCnt |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Volunteers | Yes (1) | VolunteersInd |
| Paid Staff Or Management | Yes (1) | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $103 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $103 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS A MEMBER OF SEVERAL ORANIZATIONS - 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. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $752,540 | BeginningYearBalanceAmt |
| Contributions | $7,308 | ContributionsAmt |
| Investment Earnings Or Losses | -$21,298 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $26,242 | OtherExpendituresAmt |
| End Year Balance | $712,308 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $841,509 | BeginningYearBalanceAmt |
| Contributions | $32,697 | ContributionsAmt |
| Investment Earnings Or Losses | -$97,048 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $24,618 | OtherExpendituresAmt |
| End Year Balance | $752,540 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $974,348 | BeginningYearBalanceAmt |
| Contributions | $11,358 | ContributionsAmt |
| Investment Earnings Or Losses | $62,071 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $206,268 | OtherExpendituresAmt |
| End Year Balance | $841,509 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,273,487 | BeginningYearBalanceAmt |
| Contributions | $19,371 | ContributionsAmt |
| Investment Earnings Or Losses | $16,076 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $27,357 | OtherExpendituresAmt |
| Administrative Expenses | $307,229 | AdministrativeExpensesAmt |
| End Year Balance | $974,348 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,212,417 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $61,070 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,273,487 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,002,574 | OtherCostOrOtherBasisAmt |
| Book Value | $1,002,574 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $67,188,445 | OtherCostOrOtherBasisAmt |
| Depreciation | $23,615,550 | DepreciationAmt |
| Book Value | $43,572,895 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,632,800 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,554,987 | DepreciationAmt |
| Book Value | $1,077,813 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,329,951 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,737,171 | DepreciationAmt |
| Book Value | $1,592,780 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $701,980 | OtherCostOrOtherBasisAmt |
| Book Value | $701,980 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $47,948,042 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PAYABLE TO ANNUITY BENEFICIARY | Desc |
| Amt | $56,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $56,000 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | THE ORGANIZATION HOLDS RESIDENT TRUST FUNDS AND ALSO RESIDENT DEPOSITS FOR THE VILLAS AND COTTAGES. RESIDENT TRUST FUNDS AT JUNE 30, 2023 WERE $18,141 AND RESIDENT DEPOSITS FOR THE VILLAS AND COTTAGES WERE $246,836. |
| PART V, LINE 4: | IN 1988, IMMANUEL LUTHERAN 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 LUTHERAN FOR WHICH THERE IS AN ANTICIPATED SHORTAGE OR NEED. THE REMAINING ENDOWMENTS CONSIST OF INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES SUCH AS MAINTENANCE OF GROUNDS, PURCHASE OF EQUIPMENT, SPONSOR RESIDENT ACTIVITIES, CHRIST CARES FUND FOR EMPLOYEE ASSISTANCE AND SUCH OTHER NEEDS TO ENRICH OUR RESIDENTS' LIVES. |
| 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 AND/OR FOUNDATION 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. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JASON CRONK | ||||||||||||||
| CEO | $304,028 | $0 | $0 | $0 | $0 | $0 | $11,244 | $0 | $15,960 | $0 | $331,232 | $0 | $0 | $0 |
| TERYN WALDENBERG | ||||||||||||||
| CFO | $180,633 | $0 | $0 | $0 | $0 | $0 | $7,456 | $0 | $6,966 | $0 | $195,055 | $0 | $0 | $0 |
| CARLA WILTON | ||||||||||||||
| COO | $163,297 | $0 | $9,300 | $0 | $0 | $0 | $6,959 | $0 | $16,420 | $0 | $195,976 | $0 | $0 | $0 |
| WILLIAM SHAFFER | ||||||||||||||
| ADMINISTRATOR/DIRECTOR OF REHAB | $104,437 | $0 | $26,410 | $0 | $0 | $0 | $5,627 | $0 | $15,670 | $0 | $152,144 | $0 | $0 | $0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CITY OF KALISPELL MONTANA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 816001281 | BondIssuerEIN |
| CUSIP | 48342YAS0 | CUSIPNum |
| Bond Issued | 2017-05-18 | BondIssuedDt |
| Issue Price | $65,694,810 | IssuePriceAmt |
| Purpose | TO REFUND SERIES 2016 BONDS | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $7,600,000 | RetiredAmt |
| Total Proceeds | $65,694,810 | TotalProceedsAmt |
| In Reserve Fund | $4,106,288 | InReserveFundAmt |
| Capitalized Interest | $2,840,850 | CapitalizedInterestAmt |
| Issuance Costs From Proceeds | $1,284,400 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $29,030,753 | CapitalExpendituresAmt |
| Other Spent Proceeds | $28,432,519 | OtherSpentProceedsAmt |
| Substantial Completion | 2018 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | Yes (1) | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | DATE REBATE COMPUTATION PERFORMED | FormAndLineReferenceDesc |
| Explanation | ISSUER NAME: CITY OF KALISPELL, MONTANA DATE THE REBATE COMPUTATION WAS PERFORMED: 01/18/2023 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (14 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, ITEM C, DOING BUSINESS AS: | IMMANUEL LUTHERAN CORPORATION IMMANUEL LUTHERAN CORPORATION OF KALISPELL, MONTANA IMMANUEL LUTHERAN MINISTRIES IMMANUEL SKILLED CARE CENTER ON THE FLY EATERY THE LODGE AT BUFFALO HILL THE RETREAT AT BUFFALO HILL THE TERRACES AT BUFFALO HILL THE VILLAS AT BUFFALO HILL TIMBER MEADOWS |
| FORM 990, PART III, LINE 2 | IMMANUEL LIVING STARTED IMMANUEL AT HOME AS WELL AS GROWING ROOTS EARLY LEARNING CENTER (CHILD CARE) DURING THE YEAR. |
| 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 4 | THE FOLLOWING CHANGES WERE MADE TO THE BYLAWS: -ANY MEMBER MAY BE REMOVED BY A RECOMMENDATION OF THE BOARD OF DIRECTORS AND TWO-THIRDS VOTE OF THE MEMBER DELEGATES. -THE MAXIMUM NUMBER OF BOARD MEMBERS MAY BE EXPANDED TO 16 PERSONS IF THE SIXTEENTH PERSON IS THE IMMEDIATE PAST CHAIR. -THE IMMEDIATE PAST CHAIR SHALL AUTOMATICALLY SERVE ON THE BOARD OF DIRECTORS WITH FULL VOTING PRIVILEGES FOR AN ADDITIONAL YEAR FROM HIS/HER EXPIRED TERM AS CHAIR. -THE BOARD OF DIRECTORS SHALL HAVE THE AUTHORITY TO CREATE EX-OFFICIO BOARD MEMBER POSITIONS. THESE POSITIONS SHALL BE NON-VOTING MEMBERS OF THE BOARD OF DIRECTORS. -THE PRESIDENT AND CEO OF THE CORPORATION SHALL SERVE AS A NON-VOTING, EX-OFFICIO MEMBER OF THE BOARD SO LONG AS HE OR SHE SERVES AS PRESIDENT AND CEO OF THE CORPORATION. -NEWLY ELECTED BOARD MEMBER'S TERM OF OFFICE WILL BEGIN IMMEDIATELY FOLLOWING THE ANNUAL MEETING WHERE SUCH DIRECTOR WAS ELECTED. -IMMEDIATE PAST CHAIR WAS ADDED AS A MEMBER OF THE EXECUTIVE COMMITTEE. -ADDED LANGUAGE FOR FINANCE AND GOVERNANCE COMMITTEE RESPONSIBILITIES. -NO PERSON, OTHER THAN THE TREASURER, SHALL BE ELECTED TO THE SAME OFFICE FOR MORE THAN TWO CONSECUTIVE TERMS. -ADDED IMMEDIATE PAST CHAIR TO THE BOARD OFFICERS. -DEFINED SUCCESSION FROM VICE CHAIR TO CHAIR TO IMMEDIATE PAST CHAIR. -CREATED ARTICLE V TO DEFINE OFFICERS OF THE CORPORATION. -CHANGED INDEMNIFICATION OF OFFICERS AND DIRECTORS FROM ARTICLE V TO ARTICLE VI. THE ARTICLES OF INCORPORATION WERE UPDATED TO REFLECT THE NAME CHANGE TO IMMANUEL LIVING. |
| 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. 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 WHEN EVALUATING THE CEO'S COMPENSATION. ALL DELIBERATIONS AND FINAL DECISIONS WERE DOCUMENTED IN THE BOARD MEETING MINUTES OR COMMITTEE MINUTES THAT ARE ALSO REPORTED TO THE BOARD. THIS PROCESS LAST REVIEWED IN 2023. |
| 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 IX, LINE 11G | OTHER: PROGRAM SERVICE EXPENSES 2,456,316. MANAGEMENT AND GENERAL EXPENSES 849,146. FUNDRAISING EXPENSES 8,821. TOTAL EXPENSES 3,314,283. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -9,927. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| 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 | $113,218 | $287,113 | IMMANUEL LIVING |
| IMMANUEL LIVING AT HOME LLC | |||||||||
| 185 CRESTLINE AVENUE | KALISPELL | MT | 59901 | 810247706 | AT HOME SERVICES FOR OLDER ADULTS | MT | $17,500 | $0 | IMMANUEL LIVING |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IMMANUEL FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 185 CRESTLINE AVENUE | AddressLine1Txt |
| City | KALISPELL | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59901 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 824366126 | EIN |
| Primary Activities | SUPPORT IMMANUEL LIVING | PrimaryActivitiesTxt |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 12A, I | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IMMANUEL LIVING | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IMMANUEL FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionTypeTxt |
| Involved | $549,467 | InvolvedAmt |
| Method Of Amount Determination | CASH | MethodOfAmountDeterminationTxt |