2024-05-09T09:22:25-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2022-07-01 810247706 IMMANUEL LIVING IMMA 4067529612 185 CRESTLINE AVENUE KALISPELL MT 59901 TERYN WALDENBERG CFO 4067529612 2024-05-07 1 TERYN WALDENBERG XXX-XX-XXXX 1 SARAH HINTZ P00492291 3037795710 2024-05-06 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X BUFFALO HILL TERRACE JASON CRONK 185 CRESTLINE AVENUE KALISPELL MT 59901 27216419 0 9386 X WWW.ILCORP.ORG X 1953 MT TO CREATE VIBRANT COMMUNITIES OF ENGAGED PURPOSEFUL LIVING AND MEANINGFUL RELATIONSHIPS. 12 12 397 30 82751 0 4953077 1141271 19714005 23632877 741548 941918 19371 180145 25428001 25896211 30064 8200 0 0 13448089 14930945 0 0 273432 13657094 14604130 27135247 29543275 -1707246 -3647064 74381473 71288709 72697431 72878631 1684042 -1589922 X 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. 1 0 24086367 8200 23502159 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. 242869 0 30467 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. 125875 0 17500 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. 24455111 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 52 0 1 397 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X TERYN WALDENBERG 4063004922 185 CRESTLINE AVENUE KALISPELL MT 59901 JASON CRONK CEO 38.00 2.00 X 304028 0 27204 TERYN WALDENBERG CFO 38.00 2.00 X 180633 0 14422 CARLA WILTON COO 38.00 2.00 X 172597 0 23379 WILLIAM SHAFFER ADMINISTRATOR/DIRECTOR OF REHAB 40.00 0.00 X 130847 0 21297 DAVID JOLLY PLANT & OPERATIONS DIRECTOR 40.00 0.00 X 132443 0 4241 LISA GANDOLFI DIRECTOR OF NURSING 40.00 0.00 X 114481 0 5903 DAVID GARNETT REGISTERED NURSE 46.00 0.00 X 108857 0 10396 SHELLY HENSLEY RN NIGHT SHIFT SUPERVISOR 43.00 0.00 X 112363 0 2052 CALLIE LANGOHR CHAIR 1.00 0.00 X X 0 0 0 JIM HEIM IMMEDIATE PAST CHAIR 2.00 0.00 X X 0 0 0 JOHN ERFLE VICE CHAIR 1.00 0.00 X X 0 0 0 LARRY SIMPSON TREASURER 1.00 0.00 X X 0 0 0 JEFF WILSON SECRETARY 1.00 0.00 X X 0 0 0 LINDA CONNERS DIRECTOR (THROUGH 10/16/22) 1.00 0.00 X 0 0 0 DAREN ENGELLANT DIRECTOR 1.00 0.00 X 0 0 0 DAVID HABEL DIRECTOR 1.00 0.00 X 0 0 0 DR LARRY IWERSEN DIRECTOR 1.00 0.00 X 0 0 0 TOM LUND DIRECTOR 1.00 0.00 X 0 0 0 DOUG NELSON DIRECTOR 1.00 0.00 X 0 0 0 PASTOR SETH NELSON DIRECTOR 1.00 0.00 X 0 0 0 JUDY WINDAUER DIRECTOR 1.00 1.00 X 0 0 0 1256249 0 108894 10 0 1 0 FUSION MEDICAL STAFFING LLC PO BOX 30131 OMAHA NE 68103 LABOR NURSES AND CNAS 2338560 DAVIDSON CONSTRUCTION INC PO BOX 1094 WHITEFISH MT 59937 CONSTRUCTION 642375 CLIFTON LARSON ALLEN LLP PO BOX 31001-2443 PASADENA CA 91110 AUDIT AND TAX 329716 PARASOL ALLIANCE 557 FOREST VIEW ROAD LINDENHURST IL 60046 OUTSOURCED IT SERVICES 231117 SAWGRASS PARTNERS LLC 1721 DEL ORIER DR GLENVIEW IL 60025 GROWTH PLANNING AND ANALYSIS 178104 11 549467 337448 254356 1141271 HEALTH SERVICE REVENUE 624100 11752831 11752831 RESIDENT SERVICE FEES 623000 11352571 11352571 AMORTIZED ENTRANCE FEE 623000 320703 320703 CHILDCARE SERVICES 624410 113218 30467 82751 ANCILLARY RESIDENT FEE 623000 93554 93554 23632877 576337 576337 1185789 500000 1019727 300481 166062 199519 365581 365581 INSURANCE PROCEEDS 900099 179164 179164 MISCELLANEOUS REVENUE 900099 981 981 180145 25896211 23550126 82751 1122063 X 8200 8200 759876 10181 721883 27812 12062677 10756510 1169568 136599 232253 215419 14384 2450 946716 806894 127901 11921 929423 782537 135017 11869 154766 154766 85276 85276 103 103 51728 51728 3314283 2456316 849146 8821 304066 41207 212912 49947 240068 218479 14799 6790 9167 6794 2349 24 772699 561843 210856 106461 77410 29051 41418 30116 11302 2996227 2996227 2678097 2677476 621 421490 411519 9971 FOOD 1234229 897429 336800 RESIDENT SUPPLIES 967947 967947 DUES & SUBSCRIPTIONS 534533 396146 136964 1423 BED TAX 514723 514723 176849 33257 138408 5184 29543275 24455111 4814732 273432 1325534 1747447 5046160 6327951 5751966 2899609 65331 58585 207316 235711 78855750 30907708 49616328 47948042 12177666 11917192 37000 124845 124845 29327 29327 74381473 71288709 2839124 2091203 2033779 2240889 57471822 56636419 10290706 11854120 62000 56000 72697431 72878631 X 653216 -2609184 1030826 1019262 1684042 -1589922 74381473 71288709 X -3647064 383027 -9927 X X 0 1 X 1 0 X 302467 133431 4943775 4953077 1141271 11474021 19078162 20676361 19358392 19714005 23550126 102377046 143191 116155 82971 342317 19523820 20925947 24385138 24667082 24691397 114193384 13866 1025 14891 0 13866 1025 14891 114178493 731812 540564 471918 417578 557247 2719119 731812 540564 471918 417578 557247 2719119 177556 401282 38027 180145 797010 20433188 21867793 24857056 25122687 25428789 117709513 0.97000 0.96800 0.02310 0.02600 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 1 1 0 0 0 0 0 0 1 103 103 0 PART II-B, LINE 1: 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. 0 1 X 752540 7308 -21298 26242 712308 841509 32697 -97048 24618 752540 974348 11358 62071 206268 841509 1273487 19371 16076 27357 307229 974348 1212417 61070 1273487 0.00000 1.00000 0.00000 0 0 1002574 1002574 67188445 23615550 43572895 2632800 1554987 1077813 7329951 5737171 1592780 701980 701980 47948042 PAYABLE TO ANNUITY BENEFICIARY 56000 56000 X 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. X X 0 0 0 0 0 0 0 0 0 JASON CRONK CEO 304028 0 0 0 0 0 11244 0 15960 0 331232 0 0 0 TERYN WALDENBERG CFO 180633 0 0 0 0 0 7456 0 6966 0 195055 0 0 0 CARLA WILTON COO 163297 0 9300 0 0 0 6959 0 16420 0 195976 0 0 0 WILLIAM SHAFFER ADMINISTRATOR/DIRECTOR OF REHAB 104437 0 26410 0 0 0 5627 0 15670 0 152144 0 0 0 A CITY OF KALISPELL MONTANA 816001281 48342YAS0 2017-05-18 65694810 TO REFUND SERIES 2016 BONDS 0 0 0 A 7600000 65694810 4106288 2840850 1284400 29030753 28432519 2018 1 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 1 0 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CITY OF KALISPELL, MONTANA DATE THE REBATE COMPUTATION WAS PERFORMED: 01/18/2023 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. 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 113218 287113 IMMANUEL LIVING IMMANUEL LIVING AT HOME LLC 185 CRESTLINE AVENUE KALISPELL MT 59901 810247706 AT HOME SERVICES FOR OLDER ADULTS MT 17500 0 IMMANUEL LIVING IMMANUEL FOUNDATION 185 CRESTLINE AVENUE KALISPELL MT 59901 824366126 SUPPORT IMMANUEL LIVING MT 501(C)(3) LINE 12A, I IMMANUEL LIVING 1 0 1 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 IMMANUEL FOUNDATION C 549467 CASH