2025-05-02T09:13:01-05:00 2024-09-30 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2023-10-01 752999939 Sisters of Mary of the Presentation Long Term Care SIST 7012379290 1202 Page Drive SW Fargo ND 581060007 Becky Hansen Executive VP/CFO 7012379290 2025-05-02 1 1 Kim Hunwardsen CPA P00484560 6122536500 2025-05-02 2023 2025-03-06 01:10:19Z SMP Health - Long Term Care James T Kennelly 1202 Page Drive SW Fargo ND 581060007 80766815 0 0928 X www.smphs.org X 2002 ND To provide extended care and medically related services 7 5 1159 216 0 0 3320576 212050 71254764 79770136 666799 736178 180896 4662 75423035 80723026 4528 3057 0 0 43581391 48806180 0 0 85088 28638968 25998883 72224887 74808120 3198148 5914906 74069110 81148186 29761209 26368422 44307901 54779764 X SMP Health - Long Term Care, inspired by the Sisters of Mary of the Presentation, serves those in our care with respect and compassion as we strive to fulfill the healing mission of Jesus. 1 0 68055049 3057 79770136 Sisters of Mary of the Presentation Long Term Care dba SMP Health - Long Term Care is sponsored by the Sisters of Mary of the Presentation dba SMP Health, a religious order located in Valley City, North Dakota. The Sisters of Mary of the Presentation belong to a larger religious community founded in 1828 in Broons, France by two sisters Louise and Laurence LeMarch.SMP Health - Long Term Care is part of the SMP Health Corporation located in Fargo, North Dakota. Statement continued on Schedule O.SMP Health - Long Term Care operates five (5) Skilled Nursing Facilities in the State of North Dakota; included in Ave Maria is an assisted living unit that was purchased effective 1-3-2023 and the specific purposes are: 1. To operate facilities for those aged and other individuals who are in need of housing where 24/7 skilled nursing care and medical support can be provided; 2. To establish, support, manage and furnish facilities, personnel and services to provide extended care and medically related services to the sick, injured, disabled and other persons in need of such services without regard to race, creed, color, sex or national origin; 3. To carry on such activities related to rendering health care services or the promotion of health, which in the opinion of the Board of Directors, may be justified by the facilities, personnel, funds or other requirements that are or can be made available; 4. To engage in any and all activities consistent with or in furtherance of the above purposes.The mission is congruent with the core values of SMP Health and include: Simplicity, keeping our ministry centered on God and service to people. We are simple and direct in our relationships; Hospitality, being open and welcoming all; Compassionate Care, manifesting God's presence by our concerned approach for the dignity and worth of each person as we give excellent personalized care to those we serve; Concern and Care of the Poor, supporting the cause of the poor and the elderly in ways manifested to us and to the extent our human and financial resources allow; Shared Ministry, collaborating as partners with those who share our ministry. We are united to serve the Mission and, as a team, build communities within our ministry; Stewardship, being responsible stewards of our resources: human, physical, and financial.Today, SMP Health - Long Term Care in conjunction with SMP Health carries out the mission to provide skilled nursing care services to those who are less fortunate and in need. As a not-for-profit, Catholic healthcare organization, we treat residents, regardless of their ability to pay. This is consistent with our mission and the Core Values of the Sisters. In addition, SMP Health - Long Term Care provided thousands of dollars in resources, including time and contributions to many throughout the region. Community service is a vital component of the organization since its inception. 68055049 1 1 0 1 0 0 0 0 1 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 50 0 1 1159 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 5 1 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 X Becky Hansen 7012379290 1202 Page Drive SW Fargo ND 58103 Aaron K Alton-PresidentCEO SMP Health until 12.31.23 17.00 42.00 X X 0 1032791 62845 James T Kennelly-President CEO - SMP Health as of 1.1.24 17.00 42.00 X X 0 218995 44053 Becky Hansen Executive VP/CFO 24.00 41.00 X X 0 578842 77292 Frank Redlin Chair 0.50 0.00 X X 0 0 0 Paul Carson MD Vice Chair 0.50 0.00 X X 0 0 0 Lynette Schmitz Director 0.50 0.00 X 0 0 0 Pastor David Montecuollo Director 0.50 0.00 X 0 0 0 Sr Sharon Houle Director 0.50 0.00 X 0 0 0 Sr Suzanne Stahl Secretary 0.50 1.30 X 0 0 0 Matthew Ahrndt CEO/Admin-St. Catherine No 40.00 0.00 X 0 245051 47045 Tonie Stoen CEO/Admin - Ave Maria 40.00 0.00 X 0 240438 29894 Bailyn Walz CEO/Admin - Maryhill 40.00 0.00 X 0 135955 21142 Maren Gemar CEO/Admin - St. Raphael 40.00 0.00 X 0 186000 34742 Meldine Tang CFO - St. Catherine North/South 40.00 0.00 X 0 252616 16897 Doreen Wegner RN 40.00 0.00 X 141899 0 9853 Debra Steckler Finance Director 40.00 0.00 X 137904 0 4137 Evion Douglas RN 40.00 0.00 X 135472 0 13974 Marie Ikoe CAN 40.00 0.00 X 119934 0 21016 Teresa Widmer Director of Nursing 40.00 0.00 X 118135 0 29241 653344 2890688 412131 14 0 1 0 Sisters of Mary of the Presentation Heal 1202 Page Dr Fargo ND 58106 Administrative services 2918117 LRS Healthcare 1120 N 103rd Plaza Omaha NE 68114 Temporary Labor 2771536 Ascendo Resources Healthcare Staffing 500 West Cypress Creek Road Suite Fort Lauderdale FL 33309 Contract Staffing 1195059 Fusion Medical Staffing PO Box 30131 Omaha NE 68103 Temporary Labor 889283 Premere Rehab LLC 25195 SW Parkway Avenue Suite 205 Wilsonville OR 97070 Therapy Services 683495 21 12693 199357 212050 Resident Service Revenue 623000 79554210 79554210 Child Daycare Services 624410 58579 58579 Cafeteria/Senior Meals 900099 3468 3468 153879 153879 79770136 708115 708115 28125 23463 4662 4662 4662 48389 20326 28063 28063 28063 80723026 79770136 0 740840 X 3057 3057 39791101 38307177 1446715 37209 898094 864395 32627 1072 5224621 5013042 189222 22357 2892364 2785422 105138 1804 67206 67206 82712 82712 30487 30487 7990 7990 10964463 8285584 2678879 166062 57673 106625 1764 1588307 1331135 248027 9145 549785 10209 539576 1141939 1141939 257978 238577 18580 821 89057 70805 17776 476 920442 883841 36559 42 4214028 4028998 183611 1419 762047 762047 Food 2342163 2342163 Medical Supplies 1958017 1958017 Repairs and maintenance 440031 434281 5750 Bad Debt Expense 285468 285468 130701 13266 108456 8979 74808120 68055049 6667983 85088 2399984 5426041 6983111 7886948 202005 212963 172016 141397 97706757 60439683 39790617 37267074 51785 52668 22960316 29349747 118000 118000 1391276 693348 74069110 81148186 4842866 5428331 25796 22101 215086 214288 23069749 20134846 199990 179270 1407722 389586 29761209 26368422 X 42467177 53115340 1840724 1664424 44307901 54779764 74069110 81148186 X 5914906 4498957 58000 X X 0 1 X 0 0 X 703676 4436493 9037147 3320576 212050 17709942 60912094 58441181 65164118 71434354 79770136 335721883 61615770 62877674 74201265 74754930 79982186 353431825 1500 100 1600 0 1500 100 1600 353430225 485228 797386 770725 693114 736240 3482693 485228 797386 770725 693114 736240 3482693 62100998 63675060 74971990 75448044 80718426 356914518 0.99020 0.99010 0.00980 0.00990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 7990 7990 0 Part II-B, Line 1: SMP Health - Long Term Care pays North Dakota Long Term Care Association for membership dues. The amount listed is Sisters of Mary of the Presentation Long Term Care's portion of lobby expenses paid through membership dues. 0 1 X 289172 49533 338705 264883 24289 289172 309359 -44476 264883 224484 50000 45100 10225 309359 208961 5000 10523 224484 0.00000 0.64950 0.35050 0 0 1843880 1843880 81062102 49164487 31897615 10416941 8020461 2396480 4383834 3254735 1129099 37267074 SMPHS pooled investment funds 29349747 F 29349747 Interest Payable 69187 Construction Payable 65000 Finance Lease Liability 255399 389586 X 85219819 4498957 -25627 4473330 80746489 -23463 -23463 80723026 74747956 23463 23463 74724493 83627 83627 74808120 Part IV, Line 2b: Resident trust funds are assets of the residents of SMPLTC over which SMPLTC has little or no discretion over the use of those resources. Part V, Line 4: St. Catherine North was named beneficiary of an irrevocable gift of $150,000 from a donor's estate. The endowment gift will be held in perpetuity with the distributions from the fund to be restricted to providing financial support in furtherance of educational needs of nurses and nurse assistants. Ave Maria also has an endowment established to further the purposes and mission of the organization. Part X, Line 2: SMPLTC believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the combined financial statements. SMPLTC 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. Part XI, Line 2d - Other Adjustments: Fundraising expense included in revenue in financial statements -83,627. Change in beneficial interest in perpetual trust included in rev in F/S 58,000. Part XI, Line 4b - Other Adjustments: Dakota Heights rental expense included in revenue for Form 990 -23,463. Part XII, Line 2d - Other Adjustments: Dakota Heights rental expense included in revenue for Form 990 23,463. Part XII, Line 4b - Other Adjustments: Fundraising expense included in revenue in financial statements 83,627. 0 1 0 0 0 0 0 0 0 Aaron K Alton-PresidentCEO SMP Health until 12.31.23 0 837000 0 100672 0 95119 0 35786 0 29705 0 1098282 0 0 Becky Hansen Executive VP/CFO 0 515200 0 56217 0 7425 0 45833 0 34105 0 658780 0 1425 Matthew Ahrndt CEO/Admin-St. Catherine No 0 216000 0 21360 0 7691 0 15416 0 33933 0 294400 0 1691 Tonie Stoen CEO/Admin - Ave Maria 0 215300 0 18370 0 6768 0 16093 0 16101 0 272632 0 768 Meldine Tang CFO - St. Catherine North/South 0 223740 0 19300 0 9576 0 14897 0 4133 0 271646 0 9576 James T Kennelly-President CEO - SMP Health as of 1.1.24 0 188370 0 22125 0 8500 0 12276 0 33867 0 265138 0 0 Maren Gemar CEO/Admin - St. Raphael 0 180000 0 0 0 6000 0 3718 0 33035 0 222753 0 0 Bailyn Walz CEO/Admin - Maryhill 0 115400 0 14000 0 6555 0 8038 0 14500 0 158493 0 555 Doreen Wegner RN 134399 0 7500 0 0 0 0 0 9853 0 151752 0 0 0 Part I, Line 4b SMP Health, related organization, has a nonqualified deferred compensation plan that complies with Section 409A of the IRC. SMP Health begins contributions into the plan after the employee's first year of service. The employee is vested based on a 20 year vesting schedule or becomes fully vested in the event of death, disability or reaching the age of 65. Employee name and amounts included on Schedule J are as follows: Name Part II, column B (iii) Part II, column C Aaron K. Alton 89,119 Becky Hansen 1,425 1,075 James T. Kennelly 2,500 Meldine Tang 9,576 146 Bailyn Walz 555 1,945 Matthew Ahrndt 1,691 809 Tonie Stoen 768 1,732 Schedule J, Part I, Question 3: SMP Health - Long Term Care does not pay compensation to the President/CEOs. SMP Health uses the methods on Part I, question 3 to determine compensation. SMP Health - Long Term Care has five related long-term care facilities with a President/CEO at each facility. These individuals are compensated by SMP Health, a related organization, for services provided to SMP Health - Long Term Care and the other related organizations. Aaron K. Alton and James T. Kennelly perform services for the related hospitals, home health agency, and the five related long-term care facilities. Form 990, Part III, line 2 Assisted Living Services was added January 1, 2023 as part of Ave Maria operations. Form 990, Part VI, Section A, line 2 Aaron Alton, James Kennelly, Becky Hansen, and Sr. Suzanne Stahl have business relationships with Matthew Ahrndt, Meldine Tang, Tonie Stoen, Maren Gamar, and Bailyn Walz. Form 990, Part VI, Section A, line 6 The sole member of the organization is the SMP Health. Form 990, Part VI, Section A, line 7a The Member is entitled to vote in the election of Directors and to cast one vote for each Director to be elected. The Member is also entitled to one vote on every other matter to be voted on by the Member. Votes cast on behalf of the Member are cast by the Chief Executive Officer of SMP Health. Form 990, Part VI, Section A, line 7b The authority to act on the following matters is exclusively vested in the member of the organization: 1. any change in the philosophy, objectives and purposes of the organization; 2. amendment of the articles of incorporation and bylaws; 3. the election or removal of the Directors; 4. merger or consolidation with any other organization; 5. dissolution of the organization or the sale, lease or exchange of all or substantially all of its property or assets; 6. the sale, lease, transfer or encumbrance of any land, buildings or other assets owned by the organization or in which the organization has or will have equitable or legal title; 7. approval of the annual operating and capital budgets; 8. appointment of the Chief Executive Officer. Form 990, Part VI, Section A, line 8b The Organization does not have committees with authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11b The Form 990 is provided to the governing body before it is filed. The President/CEO and Vice President of Finance of SMP Health, a related organization, review the Form 990 before it is filed. Form 990, Part VI, Section B, line 12c Each Director must submit in writing to the Chairperson of the Board and the Chief Executive Officer a list of all business or other organizations of which the individual is an officer, director, trustee, member, owner (either as a sole proprietor or partner), shareholder with a 5% or greater interest in all outstanding voting shares, employee or agent, with which the organization has, or might reasonably in the future enter into, a relationship or a transaction in which the Director would have conflicting interests. Each written statement is resubmitted with any necessary changes each year. The Chairperson of the Board reviews the statements of the Directors and the Vice Chairperson of the Board reviews the statement filed by the Chairperson. When a conflict arises the affected Director makes known the potential conflict, whether disclosed by written statement or not, and after answering any questions, will withdraw from the meeting for as long as the matter continues under discussion. Should the matter be brought to a vote, the affected Director will not vote on it. In the event the Director does not withdraw voluntarily, the Chairperson of the Board as authority to require the Director to remove himself from the room during both the discussion and vote on the matter. In the event the conflict of interest affects the Chairperson, the Vice Chairperson has authority to require the Chairperson remove himself in the same matter. If the matter is the item of business for which a special meeting of the Board was called, the affected Director will not be counted to establish a quorum, and he will not participate in the deliberations or vote on it. Form 990, Part VI, Section B, line 15 The President/CEO and Vice President of Finance of SMP Health, a related organization, oversee the operations of SMP Health - Long Term Care. The compensation reflects responsibility of supervising the management, administration and operations of SMP Health and the related facilities. Each facility within SMP Health - Long Term Care has their own respective President/CEO. The compensation process for all the top management officials is determined by SMP Health. The SMP Health Board of Trustees directly engages a nationally recognized independent compensation consulting firm to review the total compensation arrangements of the officers and key employees. The SMP Health Board of Trustees approves all compensation based on comparable data and documents their decision in the meeting minutes. Form 990, Part VI, Section C, line 19 Information regarding the Organization's governing documents, conflict of interest policy, and financial statements can be obtained by contacting the Department of Human Services and by viewing the cost report. Financial information can also be obtained through the public disclosure copy of the 990. Form 990, Part IX, line 11g Purchased Services: Program service expenses 449,705. Management and general expenses 138,823. Fundraising expenses 0. Total expenses 588,528. Professional Fees: Program service expenses 1,547,625. Management and general expenses 56,691. Fundraising expenses 0. Total expenses 1,604,316. Contract Labor: Program service expenses 6,264,262. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,264,262. Other Fees: Program service expenses 23,992. Management and general expenses 2,483,365. Fundraising expenses 0. Total expenses 2,507,357. Form 990, Part XI, line 9: Change in beneficial interest in perpetual trust 58,000. Sisters of Mary of the Presentation Health Ministry 1202 Page Drive SW Fargo ND 58106 320617468 Supports SMP Health and the related entities ND 501(c)(3) Canonical Entity N/A 0 Sisters of Mary of the Presentation Health System dba SMP Health 1202 Page Drive SW Fargo ND 58103 450359620 Support related ND Catholic Health Care System ND 501(c)(3) Line 12a, I SMP Health Ministry 0 St Aloisius Medical Center dba SMP Health - St Aloisius 325 E Brewster St Harvey ND 58341 450226729 Provision of health care services ND 501(c)(3) Line 3 SMP Health 0 St Andrew's Health Center dba SMP Health - St Andrew's 316 Ohmer St Bottineau ND 58318 450226426 Provision of health care services ND 501(c)(3) Line 3 SMP Health 0 St Andrew's Hospital Foundation dba SMP Health St Andrew's Foundation Inc 316 Ohmer St Bottineau ND 58318 450413201 Support SMP Health - St. Andrew's ND 501(c)(3) Line 12a, I SMP Health 0 Presentation Medical Center dba SMP Health - St Kateri 213 2nd Ave NE Rolla ND 58367 450227391 Provision of health care services ND 501(c)(3) Line 3 SMP Health 0 St Margaret's Hospital Foundation 600 E 1st St Spring Valley IL 61362 364042262 Support SMP Health - St. Margaret's IL 501(c)(3) Line 12a, I SMP Health 0 SMP Illinois Region Health System dba St Margaret's Health 600 E 1st St Spring Valley IL 61362 842023121 Support related Illinois health care entities IL 501(c)(3) Line 12a, I SMP Health 0 IV HealthCorp Inc 925 W St Peru IL 61354 371211890 Support SMP affiliated entities IL 501(c)(3) Line 12a, I St Margaret's Health 0 St Margaret's Health - Spring Valley 600 E 1st St Spring Valley IL 61362 362167884 Provision of health care services IL 501(c)(3) Line 3 St Margaret's Health 0 Illinois Valley Community Hospital Foundation 925 W St Peru IL 61354 371211780 Support IV HealthCorp, Inc. IL 501(c)(3) Line 12a, I IV HealthCorp Inc 0 St Margaret's Health - Peru 925 W St Peru IL 61354 362852553 Provision of health care services IL 501(c)(3) Line 3 IV HealthCorp Inc 0 Valley Health Enterprises Inc 925 W St Peru IL 61354 363476877 Home medical equipment IL N/A C 0 SMP Enterprises PO Box 10007 Fargo ND 58106 363486506 Collection Agency ND N/A C 0 Illinois Valley Health Services Inc 925 West Street Peru IL 61354 364050682 Inative IL N/A C 0 IVCH General Professional Liability Loss Fund 925 West Street Peru IL 61354 366673231 Inactive IL N/A T 0 Health Care Building Corp 925 West Street Preu IL 61354 363306917 Inactive IL N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 1