2023-04-18T14:29:08-05:00 2022-06-30 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2021-07-01 810247706 IMMANUEL LUTHERAN COMMUNITIES IMMA 4067529612 185 CRESTLINE AVENUE KALISPELL MT 59901 JASON CRONK CEO 4067529612 2023-04-07 1 JASON CRONK XXX-XX-XXXX SARAH HINTZ P00492291 3037795710 2023-04-07 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z BUFFALO HILL TERRACE JASON CRONK 185 CRESTLINE AVENUE KALISPELL MT 59901 25979773 0 9386 X WWW.ILCORP.ORG X 1953 MT TO CREATE VIBRANT COMMUNITIES OF ENGAGED PURPOSEFUL LIVING AND MEANINGFUL RELATIONSHIPS. 13 13 416 25 0 0 4943775 4953077 19358392 19714005 925337 741548 82971 19371 25310475 25428001 34523 30064 0 0 13038993 13448089 0 0 299803 11441103 13657094 24514619 27135247 795856 -1707246 77259524 74381473 72057841 72697431 5201683 1684042 X IMMANUEL LUTHERAN COMMUNITIES' MISSION IS TO CREATE VIBRANT COMMUNITIES OF ENGAGED PURPOSEFUL LIVING AND MEANINGFUL RELATIONSHIPS IN AN INCLUSIVE, COMPASSIONATE, CHRISTIAN ENVIRONMENT DEDICATED TO 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 LUTHERAN COMMUNITIES 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. 0 0 21863451 30064 19714005 IMMANUEL LUTHERAN COMMUNITIES ("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"), 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, 2022, ISCC AND THE RETREAT PROVIDED 27,954 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 14,454 DAYS OF CARE. THE SHORTFALL TO PROVIDE CARE TO MEDICAID RECIPIENTS AND THE REIMBURSEMENT RECEIVED WAS ABOUT $1,800,000 FOR THE FISCAL YEAR ENDING JUNE 30, 2022. THE DROP IN DAYS OF CARE IN TOTAL AND FOR MEDICAID ELIGIBLE RESIDENTS WAS DIRECTLY DUE TO BOTH COVID RESTRICTIONS AND STAFFING CHALLENGES. 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 56,765 DAYS FOR THE FISCAL YEAR, WHICH EQUATES TO 94% OCCUPANCY. ON AVERAGE, BHT SERVED 48 ASSISTED LIVING RESIDENTS AND 20 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.DURING THE YEAR, IMMANUEL LUTHERAN COMMUNITIES ADDED 2 MORE INDEPENDENT LIVING PATIO HOMES CALLED "THE COTTAGES AT BUFFALO HILL" FOR A TOTAL OF 4. THESE NEW RESIDENTIAL LIVING HOMES RANGE FROM 1,300-1,580 SQ FT AND INCLUDE MODERN DESIGN FEATURES. THESE TWO UNITS ARE THE SECOND OF THREE PHASES OF COTTAGES TO BE ADDED TO THE IMMANUEL LUTHERAN COMMUNITIES OFFERING IN KALISPELL.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 LUTHERAN COMMUNITIES 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'VE DONATED TABLEWARE TO LOCAL SCHOOLS. 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 LUTHERAN COMMUNITIES SHOWS ENVIRONMENTAL CITIZENSHIP BY RECYCLING CARDBOARD, PLASTIC, PAPER AND ALUMINUM CANS AS WELL AS COMPOSTING OVER 60 TONS OF FOOD WASTE ANNUALLY. IMMANUEL LUTHERAN COMMUNITIES 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. 21863451 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 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 48 0 1 416 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X TERYN WALDENBERG 4067529612 185 CRESTLINE AVENUE KALISPELL MT 59901 JIM HEIM PRESIDENT 2.00 0.00 X X 0 0 0 DAVID ROMMEREIM VICE PRESIDENT 1.00 0.00 X X 0 0 0 LARRY SIMPSON TREASURER 1.00 0.00 X X 0 0 0 WILLIAM SCHOTTELKORB SECRETARY 1.00 0.00 X X 0 0 0 LINDA CONNERS DIRECTOR 1.00 0.00 X 0 0 0 JOHN ERFLE DIRECTOR 1.00 0.00 X 0 0 0 LARRY IWERSEN DIRECTOR 1.00 0.00 X 0 0 0 DAN JOHNS DIRECTOR 1.00 0.00 X 0 0 0 COLLEEN KARPER DIRECTOR 1.00 1.00 X 0 0 0 CALLIE LANGOHR DIRECTOR 1.00 0.00 X 0 0 0 THOMAS LUND DIRECTOR 1.00 0.00 X 0 0 0 JEFF WILSON DIRECTOR 1.00 0.00 X 0 0 0 JUDY WINDAUER DIRECTOR 1.00 0.00 X 0 0 0 JASON CRONK CEO 38.00 2.00 X 281381 0 27148 CARLA WILTON COO 40.00 2.00 X 167791 0 21767 TERYN WALDENBERG CFO 38.00 2.00 X 131610 0 10449 WILLIAM SHAFFER ADMINITRATOR/DIRECTOR OF REHAB 40.00 0.00 X 128762 0 20268 DAVID JOLLY PLANT & OPERATIONS DIRECTOR 40.00 0.00 X 127953 0 2877 LISA GANDOLFI DIRECTOR OF NURSING 40.00 0.00 X 118115 0 5724 DONNA GERBER PHYSCIAL THERAPIST 51.10 0.00 X 110899 0 9639 HEIDI HICKETHIER FOUNDATION DIRECTOR 0.00 40.00 X 106717 0 12991 1173228 0 110863 9 0 1 0 DAVIDSON CONSTRUCTION INC PO BOX 1094 WHITEFISH MT 59937 CONSTRUCTION 912780 THRIVEWELL TECH 5285 WESTVIEW DR STE 200 FREDRICK MD 21703 I.T. SERVICES 401271 JD THINNING INC PO BOX 4744 WHITEFISH MT 59937 EXCAVATION & LANDSCAPING 333020 PRIMETIME HEALTHCARE LLC PO BOX 3544 OMAHA NE 68103 AGENCY NURSES AND CNA'S 136994 4 171436 4646232 135409 4953077 RESIDENT SERVICE FEES 623000 9902971 9902971 HEALTH SERVICE REVENUE 623000 9466671 9466671 AMORTIZED ENTRANCE FEE 623000 245971 245971 ANCILLARY RESIDENT FEE 623000 98392 98392 19714005 417578 417578 875742 551772 323970 323970 323970 INSURANCE PROCEEDS 900099 19371 19371 19371 25428001 19714005 0 760919 X 7350 7350 22714 22714 660148 9173 627140 23835 11167652 9613511 1409376 144765 133944 127881 4668 1395 671725 556873 105431 9421 814620 664635 138416 11569 109472 109472 310981 310981 271 271 53790 53790 2998964 1965101 1013013 20850 223302 158209 65093 191199 165677 22341 3181 52193 34197 17633 363 622028 487687 134341 55244 43313 11931 21062 16513 4549 3033261 3033261 2768873 2768462 411 406483 396900 9583 FOOD 1020201 799866 220335 RESIDENT SUPPLIES 667766 667766 BED TAX 427421 427421 DUES & SUBSCRIPTIONS 407124 266748 137546 2830 287459 185302 95650 6507 27135247 21863451 4971993 299803 8583060 1325534 1660746 5046160 1487804 5751966 106494 65331 192195 207316 77857384 28241056 50846616 49616328 14191437 12177666 37000 37000 124845 124845 29327 29327 77259524 74381473 2580975 2839124 1707394 2033779 58267178 57471822 9442294 10290706 60000 62000 72057841 72697431 X 4141034 653216 1060649 1030826 5201683 1684042 77259524 74381473 X -1707246 -1804406 -5989 X X 0 1 X 1 1 1 X 146723 302467 133431 4943775 4953077 10479473 15537628 19078162 20676361 19358392 19714005 94364548 89905 143191 116155 82971 0 432222 15774256 19523820 20925947 24385138 24667082 105276243 5200 13866 19066 0 5200 13866 19066 105257177 666769 731812 540564 471918 417578 2828641 666769 731812 540564 471918 417578 2828641 11055 177556 401282 38027 627920 16452080 20433188 21867793 24857056 25122687 108732804 0.96800 0.96630 0.02600 0.02760 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2017 AMOUNT: $ 11,055. 2018 AMOUNT: $ 177,556. 2019 AMOUNT: $ 401,282. 2021 AMOUNT: $ 19,371. 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 1 271 271 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 841509 32697 -97048 24618 752540 974348 11358 62071 206268 841509 1273487 19371 16076 27357 307229 974348 1212417 61070 1273487 1123609 57102 31706 1212417 0.00000 0.98013 0.01987 0 0 1303055 1303055 66298398 21397352 44901046 1883746 1399066 484680 6727983 5444638 1283345 1644202 1644202 49616328 PAYABLE TO ANNUITY BENEFICIARY 62000 62000 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, 2022 WERE $20,037 AND RESIDENT DEPOSITS FOR THE VILLAS AND COTTAGES WERE $271,353. 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, ILC 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. THE COMMUNITY BELIEVES IT HAS SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE COMMUNITY 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. 1 EDUCATIONAL SCHOLARSHIPS 17 21141 0 N/A N/A CHRIST CARES FUND 5 1573 0 N/A N/A PART I, LINE 2: ALL PAYMENTS ARE MADE DIRECTLY TO EDUCATIONAL INSTITUTIONS (EDUCATIONAL SCHOLARSHIPS) AND APPLICABLE VENDORS (CHRIST CARES FUND) TO ENSURE APPROPRIATE USE. X X 0 0 0 0 0 0 0 0 0 JASON CRONK CEO 280639 0 742 0 0 0 10306 0 16842 0 308529 0 0 0 CARLA WILTON COO 155000 0 1134 0 11657 0 6200 0 15567 0 189558 0 0 0 A CITY OF KALISPELL MONTANA 816001281 48342YAS0 2017-05-18 65694810 TO REFUND SERIES 2016 BONDS 0 0 0 A 6765000 65694810 4106288 2840850 1284400 29030753 28432519 2018 1 0 1 1 A 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 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 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 6 AT ALL TIMES, AT LEAST 51% OF THE MEMBERSHIP IN IMMANUEL LUTHERAN COMMUNITIES 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 LUTHERAN COMMUNITIES' 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 AND CEO AND 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 LUTHERAN COMMUNITIES 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 15 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 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 2022. 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 1,965,101. MANAGEMENT AND GENERAL EXPENSES 1,013,013. FUNDRAISING EXPENSES 20,850. TOTAL EXPENSES 2,998,964. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -5,989. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED. IMMANUEL CONNECTIONS LLC 185 CRESTLINE AVENUE KALISPELL MT 59901 810247706 INACTIVE MT 0 0 IMMANUEL LUTHERAN COMMUNITIES IMMANUEL FOUNDATION 185 CRESTLINE AVENUE KALISPELL MT 59901 824366126 SUPPORT IMMANUEL LUTHERAN COMMUNTIES MT 501(C)(3) LINE 12A, I IMMANUEL LUTHERAN COMMUNITIES 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 IMMANUEL FOUNDATION C 171436 CASH