LUTHERAN RETIREMENT HOME INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LUTHERAN RETIREMENT HOME INC (EIN 42-0807185)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-04
- IRS object ID
- 202442789349301024
- Schema version
- 2023v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-04T13:02:30-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 421377056 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLIAMS & COMPANY CPA PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4280 SERGEANT RD STE 250 | AddressLine1Txt |
| City | SIOUX CITY | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 511064612 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420807185 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LUTHERAN RETIREMENT HOME | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LUTH | BusinessNameControlTxt |
| Phone | 6413241712 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 9TH STREET NORTH | AddressLine1Txt |
| City | NORTHWOOD | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 504590108 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JERRY BRUNSVOLD | PersonNm |
| Person Title | BOARD PRESIDENT | PersonTitleTxt |
| Phone | 6413241712 | PhoneNum |
| Signature | 2024-08-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ALEXANDREA N KELLER CPA | PreparerPersonNm |
| PTIN | P01888151 | PTIN |
| Phone | 7122525337 | PhoneNum |
| Preparation | 2024-08-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SCOTT KESSLER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 9TH ST NORTH | AddressLine1Txt |
| Address Line2 | PO BOX 108 | AddressLine2Txt |
| City | NORTHWOOD | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50459 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,183,031 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | NORTHWOODLRH.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1956 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | LUTHERAN RETIREMENT HOME IS A CHRISTIAN BASED CONTINUUM OF SERVICE ENRICHING LIVES BY PROVIDING CARE AND COMPASSION TO OUR RESIDENTS AND OUR COMMUNITIES | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 91 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $4,847 | PYContributionsGrantsAmt |
| CY Contributions Grants | $31,930 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,961,963 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,667,381 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$307,564 | PYInvestmentIncomeAmt |
| CY Investment Income | $145,012 | CYInvestmentIncomeAmt |
| PY Other Revenue | $17,675 | PYOtherRevenueAmt |
| CY Other Revenue | $30,452 | CYOtherRevenueAmt |
| PY Total Revenue | $3,676,921 | PYTotalRevenueAmt |
| CY Total Revenue | $4,874,775 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,182,638 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,259,257 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,628,388 | PYOtherExpensesAmt |
| CY Other Expenses | $2,134,440 | CYOtherExpensesAmt |
| PY Total Expenses | $4,811,026 | PYTotalExpensesAmt |
| CY Total Expenses | $5,393,697 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,134,105 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$518,922 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,030,475 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,773,101 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,544,845 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,366,416 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,485,630 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,406,685 | NetAssetsOrFundBalancesEOYAmt |
| Mission | LUTHERAN RETIREMENT HOME IS A CHRISTIAN BASED CONTINUUM OF SERVICE ENRICHING LIVES BY PROVIDING CARE AND COMPASSION TO OUR RESIDENTS AND OUR COMMUNITIES | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $4,929,501 | ExpenseAmt |
| Revenue | $4,667,381 | RevenueAmt |
| Desc | LUTHERAN RETIREMENT HOME PROVIDES SKILLED, INTERMEDIATE LEVELS OF CARE, AND ASSISTED LIVING FOR THE ELDERLY AND DISABLED PEOPLE IN THE NURSING HOME AND LEASE APARTMENTS TO THE ELDERLY | Desc |
| Total Program Service Expenses | $4,929,501 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (true) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 91 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SCOTT KESSLER | PersonNm |
| Phone | 6413241712 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 9TH STREET NORTH PO BOX 108 | AddressLine1Txt |
| City | NORTHWOOD | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50459 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| SCOTT KESSLER | ||||||
| ADMINISTRATI | 40.00 | Yes (X) | $20,075 | $0 | $0 | |
| JERRY BRUNSVOLD | ||||||
| BOARD PRESID | 1.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| RON CHRISTIANSON | ||||||
| VICE PRESIDE | 1.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| LYNN DAVIS | ||||||
| TREASURER | 1.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| PETER JULSETH | ||||||
| DIRECTOR | 1.50 | $0 | $0 | $0 | Yes (X) | |
| MARI ANN KRONEMAN | ||||||
| DIRECTOR | 1.50 | $0 | $0 | $0 | Yes (X) | |
| CAROLYN LOFTAAS | ||||||
| DIRECTOR | 1.50 | $0 | $0 | $0 | Yes (X) | |
| JODY MORETZ | ||||||
| DIRECTOR | 1.50 | $0 | $0 | $0 | Yes (X) | |
| BRIAN NELSON | ||||||
| DIRECTOR | 1.50 | $0 | $0 | $0 | Yes (X) | |
| JOSH STEINBERG | ||||||
| DIRECTOR | 1.50 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $20,075 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| LEGACY ROOFING OF IOWA | |||||
| 1371 BAXTER AVE | FAIRBANK | IA | 50629 | ROOFING | $382,640 |
| SHIFTKEY LLC | |||||
| 5221 N O CONNOR BLVD 1400 | IRVING | TX | 75039 | STAFFING | $257,781 |
| NORTHERN IOWA THERAPY | |||||
| 217 EAST BREMER AVE | WAVERLY | IA | 50677 | THERAPY | $165,168 |
| GRAPETREE MEDICAL STAFFING | |||||
| 2501 BOJI BEND DR 100 | MILFORD | IA | 51351 | TEMP NURSING | $112,050 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $18,234 | GovernmentGrantsAmt |
| All Other Contributions | $13,696 | AllOtherContributionsAmt |
| Total Contributions | $31,930 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PATIENT AND RESIDENT REVENUE | Desc |
| Business | 623000 | BusinessCd |
| Total Revenue Column | $4,667,381 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,667,381 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,667,381 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $64,058 | TotalRevenueColumnAmt |
| Exclusion | $64,058 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,009,070 | SecuritiesAmt |
| Other | $380,140 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,300,058 | SecuritiesAmt |
| Other | $8,198 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$290,988 | SecuritiesAmt |
| Other | $371,942 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $80,954 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $371,942 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | -$290,988 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 623000 | BusinessCd |
| Total Revenue Column | $30,452 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $30,452 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $30,452 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,874,775 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,069,775 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | -$226,930 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,075 | TotalAmt |
| Management And General | $20,075 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,544,511 | TotalAmt |
| Program Services | $2,351,607 | ProgramServicesAmt |
| Management And General | $192,904 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,948 | TotalAmt |
| Program Services | $27,172 | ProgramServicesAmt |
| Management And General | $1,776 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $478,458 | TotalAmt |
| Program Services | $448,221 | ProgramServicesAmt |
| Management And General | $30,237 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $187,265 | TotalAmt |
| Program Services | $171,195 | ProgramServicesAmt |
| Management And General | $16,070 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,541 | TotalAmt |
| Program Services | $39,541 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $242,753 | TotalAmt |
| Program Services | $236,413 | ProgramServicesAmt |
| Management And General | $6,340 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CONTRACTED & OUTSIDE | $808,236 | $669,175 | $139,061 |
| OCCUPANCY | $467,757 | $467,757 | |
| FOOD & DEPT SUPPLIES | $422,108 | $417,210 | $4,898 |
| OTHER EXPENSES | $103,601 | $50,766 | $52,835 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,444 | TotalAmt |
| Program Services | $50,444 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,393,697 | TotalAmt |
| Program Services | $4,929,501 | ProgramServicesAmt |
| Management And General | $464,196 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,933 | BOYAmt |
| EOY | $72,479 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,321 | BOYAmt |
| EOY | $46,378 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $278,460 | BOYAmt |
| EOY | $545,438 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,692 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,302,562 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,084,644 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,976,327 | BOYAmt |
| EOY | $4,217,918 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,600,739 | BOYAmt |
| EOY | $1,774,904 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,086,051 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,695 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $28,241 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,030,475 | BOYAmt |
| EOY | $7,773,101 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,134 | BOYAmt |
| EOY | $154,003 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $991,707 | BOYAmt |
| EOY | $880,211 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $429,004 | BOYAmt |
| EOY | $332,202 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,544,845 | BOYAmt |
| EOY | $1,366,416 | 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 | $6,485,630 | BOYAmt |
| EOY | $6,406,685 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,485,630 | BOYAmt |
| EOY | $6,406,685 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,030,475 | BOYAmt |
| EOY | $7,773,101 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$518,922 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $451,701 | NetUnrlzdGainsLossesInvstAmt |
| Investment Expense | -$11,724 | InvestmentExpenseAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Church | Yes (X) | ChurchInd |
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 D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $37,605 | OtherCostOrOtherBasisAmt |
| Book Value | $37,605 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,270,319 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,470,376 | DepreciationAmt |
| Book Value | $3,799,943 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,826,576 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,486,583 | DepreciationAmt |
| Book Value | $339,993 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $168,062 | OtherCostOrOtherBasisAmt |
| Depreciation | $127,685 | DepreciationAmt |
| Book Value | $40,377 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,217,918 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CASH VALUE OF LIFE ANNUTIES | Desc |
| Book Value | $1,086,051 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $1,086,051 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCRUED VACATION | $137,163 |
| ACCRUED SALARIES AND WAGES | $77,995 |
| ACCRUED PAYROLL TAXES | $36,583 |
| FINANCE LEASE | $29,072 |
| APARTMENT DEPOSITS | $27,375 |
| ACCRUED REAL ESTATE TAXES | $24,014 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $332,202 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $5,314,752 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $451,701 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $451,701 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,863,051 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $11,724 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $11,724 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,874,775 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,381,973 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $5,381,973 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $11,724 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $11,724 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,393,697 | TotalExpensesPerForm990Amt |
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 | REVENUE BONDS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 426005048 | BondIssuerEIN |
| Bond Issued | 2007-07-01 | BondIssuedDt |
| Issue Price | $2,800,000 | IssuePriceAmt |
| Purpose | CONSTRUCTION OF ASSISTED LIVING FACILITY AND REFINANCING OF EXISTING DEBT | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $1,900,000 | RetiredAmt |
| Total Proceeds | $2,800,000 | TotalProceedsAmt |
| Capitalized Interest | $262,952 | CapitalizedInterestAmt |
| Issuance Costs From Proceeds | $58,853 | IssuanceCostsFromProceedsAmt |
| Working Capital Expenditures | $69,055 | WorkingCapitalExpendituresAmt |
| Capital Expenditures | $2,419,140 | CapitalExpendituresAmt |
| Substantial Completion | 2007 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | false | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | false | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | false | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | false | RebateNotDueYetInd |
| Exception To Rebate | false | ExceptionToRebateInd |
| No Rebate Due | false | NoRebateDueInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | false | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | false | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PURPOSE OF ISSUE DESCRIPTION | FormAndLineReferenceDesc |
| Explanation | REVENUE BONDS CONSTRUCTION OF ASSISTED LIVING FACILITY AND REFINANCING OF EXISTING DEBT | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JERRY BRUNSVOLD | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | BOARD PRESIDENT | RelationshipDescriptionTxt |
| Transaction | $13,413 | TransactionAmt |
| Transaction | SNOW REMOVAL BUSINES | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART V | FormAndLineReferenceDesc |
| Explanation | JERRY BRUNSVOLD (BOARD PRESIDENT) RUNS A SNOW REMOVAL BUSINESS, WHICH LUTHERAN RETIREMENT HOME USES FOR SNOW REMOVAL AT THE FACILITY. JERRY ABSTAINS FROM DECISIONS REGARDING SNOW REMOVAL. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | BOARD REVIEWS FORM 990 AT BOARD MEETING PRIOR TO FILING IT WITH THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | LUTHERAN RETIREMENT HOME MONITORS THEIR EMPLOYEES' COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY THROUGH ANNUAL REVIEWS AND THROUGH INVESTIGATIONS OF ANY ALLEGATIONS OF POTENTIAL CONFLICTS OF INTEREST. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS DETERMINES THE SALARY OF THE ADMINISTRATOR BY DOING AN AREA MARKET SURVEY OF OTHER NURSING HOMES IN THE AREA. THEY COMPARE SALARIES, BENEFITS AND EXPERIENCE OF THE OTHER ADMINISTRATORS AND FROM THIS SURVEY AND DISCUSSIONS THEY DETERMINE AND SET THE ADMINISTRATOR'S SALARY FOR LUTHERAN RETIREMENT HOME. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE BOARD OF DIRECTORS DETERMINES THE SALARY OF THE ADMINISTRATOR BY DOING AN AREA MARKET SURVEY OF OTHER NURSING HOMES IN THE AREA. THEY COMPARE SALARIES, BENEFITS AND EXPERIENCE OF THE OTHER ADMINISTRATORS AND FROM THIS SURVEY AND DISCUSSIONS THEY DETERMINE AND SET THE ADMINISTRATOR'S SALARY FOR LUTHERAN RETIREMENT HOME. |
| FORM 990, PAGE 6, PART VI, LINE 19 | LUTHERAN RETIREMENT HOME MAKES ALL OF THEIR GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS AND FORM 990 TAX RETURN AVAILABLE AT ANY TIME TO THE PUBLIC IN THE ADMINISTRATIVE OFFICES LOCATED AT 701 9TH STREET NORTH, NORTHWOOD, IA 50459 |