2022-09-23T16:04:48-05:00 2021-12-31 410746749 CLIFTONLARSONALLEN LLP 5550 WILD ROSE LANE SUITE 300 WEST DES MOINES IA 50266 990 2021-01-01 420794364 CEDAR FALLS LUTHERAN HOME CEDA 3192680401 7511 UNIVERSITY AVENUE CEDAR FALLS IA 50613 MILLISA TIERNEY CEO 3192680401 2022-09-19 1 MILLISA TIERNEY 999009999 ASHLEY R MAHONEY P01603680 5152224400 2022-09-19 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z NEWALDAYA LIFESCAPES ARTHUR COX 7511 UNIVERSITY AVENUE CEDAR FALLS IA 50613 20589815 0 X WWW.NEWALDAYA.ORG X 1958 IA ENHANCING LIVES THROUGH INDIVIDUALIZED CARE IN A HOME EMPOWERED BY GOD'S LOVE 11 9 485 300 0 0 1502925 3215891 15979150 16052324 196251 363630 174070 284863 17852396 19916708 0 0 0 0 11216696 10447163 0 0 1233 5793047 7536303 17009743 17983466 842653 1933242 34797964 37181426 21947362 22287625 12850602 14893801 X CHRISTIAN CARING - ENHANCING LIVES THROUGH A COMMITMENT TO INDIVIDUALIZED CARE IN A HOME EMPOWERED BY GOD'S LOVE. 0 0 14843185 0 16223660 WE OFFER CHRISTIAN CARING THROUGHOUT OUR 42-UNIT ASSISTED LIVING FACILITY, 93 INDEPENDENT LIVING UNITS AND 135-BED NURSING FACILITY, WHICH INCLUDES A 20-BED MEMORY CARE HOUSE. WE ARE COMMITTED TO QUALITY FIRST, A PHILOSOPHY OF QUALITY AND A FRAMEWORK FOR EARNING PUBLIC TRUST IN AGING SERVICES. WE OFFER WE CONTINUE OUR JOURNEY TO PROMOTE RESIDENT-CENTERED, CONSUMER DRIVEN SERVICE. WE OFFER WELLNESS PROGRAMMING THAT INCLUDES MUSIC, ART AND HORTICULTURE THERAPIES. THE CORPORATION IS ALSO THE SOLE OWNER OF HOME CONNECTIONS, LLC, A HOME HEALTH AGENCY, OPERATING IN CEDAR FALLS, IOWA.WE OFFER FURNISHING, MAINTENANCE AND RELATED PARKING AND SITE IMPROVEMENTS OF NEW INDEPENDENT LIVING UNITS THROUGHOUT OUR 23 UNITS. WHICH INCLUDES THE RETIREMENT OF ANY EXISTING INDEBTEDNESS RELATED TO THE PROJECT AND FINANCING THE COSTS OF ISSUANCE AND CERTAIN OTHER COSTS ASSOCIATED WITH THE ISSUANCE OF NOTES AND SALE OF THE NOTES. THE BOARD OF DIRECTORS OF CEDAR FALLS LUTHERAN HOME, THE SOLE MEMBER OF WEST GLEN HEREBY AUTHORIZES AND APPROVES THE PROPOSAL FROM THE LENDER AND THE ISSUANCE OF THE NOTES ON BEHALF OF WEST GLEN, LLC. 14843185 1 1 0 0 0 0 1 0 1 1 1 0 0 0 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 66 0 1 485 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 11 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X ERIN O'NEILL-GLEASON 3192680401 7511 UNIVERSITY AVENUE CEDAR FALLS IA 50613 ALLEN SCHNEIDER PRESIDENT 3.00 X X 0 0 0 WENDY VAN GORP SECRETARY 2.00 X X 0 0 0 JERRY HAGEMAN VICE PRESIDENT 2.00 X X 0 0 0 AMY LANG TREASURER 1.00 X X 0 0 0 DEL CARPENTER DIRECTOR 1.00 X 0 0 0 DIANE EVELAND DIRECTOR 1.00 X 0 0 0 DIANE KESTNER DIRECTOR 1.00 X 0 0 0 MARY SCHLICHER DIRECTOR 1.00 X 0 0 0 TIM SCHNEIDER DIRECTOR 1.00 X 0 0 0 ART COX DIRECTOR 1.00 X 0 0 0 DREW MCHOLM DIRECTOR 1.00 X 0 0 0 MILLISA TIERNEY CHIEF EXECUTIVE OFFICER 40.00 X 154310 0 29580 ERIN O'NEILL-GLEASON CHIEF OPERATING OFFICER 40.00 X 122759 0 23925 BRIAN COOK DIRECTOR OF THERAPY 40.00 X 120681 0 24526 CRYSTAL JASPER DIRECTOR OF CLINICAL SERVICES 40.00 X 116187 0 23728 JULIE NICHOLS PHYSICAL THERAPIST 40.00 X 110495 0 18448 624432 0 120207 5 0 1 0 HEALTHCARE RESOLUTIONS 510 STATE STREET SUITE C CEDAR FALLS IA 50613 TEMPORARY STAFFING 634953 TRI-STATE NURSING PO BOX 4040 OMAHA NE 68104 TEMPORARY STAFFING 588280 HELPING HANDS 2563 KATE STREET WATERLOO IA 50701 TEMPORARY STAFFING 469489 NURSES PRN 1101 E SOUTH RIVER ST APPLETON WI 54915 TEMPORARY STAFFING 187322 ARAMARK UNIFORM SERVICES 600 LINDEN AVENUE WATERLOO IA 50703 LAUNDRY SERVICES 157813 8 13125 3159282 43484 5500 3215891 NURSING FACILITY 623000 12737162 12737162 ASSISTED LIVING 623000 1683934 1683934 APARTMENT REVENUE 623000 1228309 1228309 ENTRANCE FEES 623000 302148 302148 OTHER ACTIVITIES 623000 100771 100771 16052324 141895 141895 6610 0 6610 6610 6610 865503 14410 658178 0 207325 14410 221735 221735 51712 13125 3142 48570 48570 32846 11787 21059 21059 MAIN STREET REVENUE 623000 171336 171336 MISC REVENUE 623000 25715 25715 CATERING INCOME 623000 8765 8765 2808 2808 208624 19916708 16223660 0 477157 X 330574 330574 8371403 7197422 1173981 278031 260929 17102 720689 563708 156981 746466 667253 79213 111961 111961 31950 31950 2824999 2501207 323792 165179 165179 527868 119769 408099 24896 24896 558012 558012 574 574 255457 255457 1117545 1117545 167123 167123 MEDICAL SUPPLIES 963711 963711 FOOD 638172 638172 ASSET RETIREMENT OBLIGA 106619 106619 BAD DEBTS 41004 41004 1233 1233 17983466 14843185 3139048 1233 1555945 522882 4150699 5845169 4234 2440 1381572 1234993 108829 101573 40210155 15873142 22847812 24337013 3564437 3949647 1184436 1187709 34797964 37181426 1639951 1868956 6359373 6368389 98930 91692 11615064 13675756 2086356 28543 147688 254289 21947362 22287625 X 10107676 12063051 2742926 2830750 12850602 14893801 34797964 37181426 X 1933242 109873 84 X 0 1 X 0 0 X 430590 503851 95709 1502925 3215891 5748966 15729181 16241341 16373754 15979150 16052324 80375750 171336 171336 16159771 16745192 16469463 17482075 19439551 86296052 0 0 0 86296052 144168 149819 151114 126599 148505 720205 144168 149819 151114 126599 148505 720205 51712 51712 192621 220404 296554 239114 70134 1018827 16496560 17115415 16917131 17847788 19709902 88086796 0.97970 0.97800 0.00820 0.00860 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MAIN STREET REVENUES CATERING REVENUE MISCELLANEOUS REVENUE EMPLOYEE/GUEST MEALS GENERAL STORE RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 1 0 0 1 X 2674352 94 2674446 2674287 65 2674352 2674197 90 2674287 2674150 47 2674197 2636126 38024 2674150 0.00000 1.00000 0.00000 0 0 1806525 1806525 26706504 12933162 13773342 4601410 2939980 1661430 7095716 7095716 24337013 ANNUITY INTEREST PAYABLE 1378 ASSET RETIREMENT OBLIGATION 252911 254289 PART II, LINE 9: LISTED UNDER MAINTENANCE DEPARTMENT; VERY SMALL AND DOESN'T REQUIRE MUCH MAINTENANCE. PART IV, LINE 2B: CONTRACT ARRANGEMENTS BETWEEN THE CORPORATION AND CERTAIN OF ITS RESIDENTS REQUIRE PAYMENTS UPON OCCUPANCY. THESE FEES, NET OF THE PORTION REFUNDABLE TO THE RESIDENT, ARE RECORDED AS DEFERRED REVENUE FROM ENTRANCE FEES AND ARE AMORTIZED TO INCOME USING THE STRAIGHT-LINE METHOD OVER THE ESTIMATED REMAINING LIFE EXPECTANCY OF THE RESIDENT. THE PERIOD OF AMORTIZATION IS ADJUSTED ANNUALLY BASED ON THE ACTUARIALLY DETERMINED, ESTIMATED REMAINING LIFE EXPENCTANCY OF THE RESIDENT. THE REFUNDS ARE PAID WITH RE-OCCUPANCY PROCEEDS FROM RESALE OF THE UNITS. PART V, LINE 4: THE CORPORATION HAS A POLICY, BASED UPON THE INTENT OF THE DONOR-RESTRICTED ENDOWED ASSETS, TO SPEND THE EARNINGS FROM THE ENDOWMENT FUND FOR CURRENT OPERATIONS TO SUPPORT THE HEALTH CARE SERVICES AT CEDAR FALLS LUTHERAN HOME. DUELING PIANOS 50680 5070 45610 459 1250 830 MOONLIGHT AND ROSES 14157 8055 6102 28 575 64837 13125 51712 459 1278 1405 3142 48570 X X X 0 0 0 0 0 0 0 1 0 MILLISA TIERNEY CHIEF EXECUTIVE OFFICER 154310 0 0 0 0 0 4629 0 24951 0 183890 0 0 0 PART I, LINE 7 SMALL PAYMENT AS A CHRISTMAS GIFT A CITY OF EVANSDALE IOWA 426006424 2014-12-18 3155000 BUILDING IMPROVEMENTS & EXPANSIONS 0 0 0 B CITY OF EVANSDALE IOWA 426006424 2017-09-29 6625000 REFUNDING 2010 BONDS 0 0 0 C CITY OF HUDSON IOWA 426004779 2019-10-23 8326000 NEW CONSTRUCTION 0 0 0 A 593908 3155198 25155 3130043 2015 0 0 1 1 B 1005660 6625000 40579 6584421 2017 1 0 1 1 C 8326000 62514 5515751 2747735 2019 0 0 0 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0.07100 0.07100 0 0 1 C 0 0 0 0 0 0 0 A 0 0 1 1 1 0 0 0 1 B 0 1 1 0 1 0 0 0 1 C 0 1 1 0 1 0 0 0 1 A 1 B 1 C 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CITY OF EVANSDALE, IOWA DATE THE REBATE COMPUTATION WAS PERFORMED: 08/31/2015 SCHEDULE K, PART II, LINE 3 THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS. SCHEDULE K, PART IV, LINE 2B SINCE THE BOND PROCEEDS HAVE BEEN SPENT, A SPENDING EXCEPTION WAS MET, AND THE DEBT SERVICE FUND WAS OPERATED ON A BONA FIDE BASIS, NO FURTHER REBATE CALCULATIONS ARE NECESSARY. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS MADE UP OF THE PRESIDENT, VICE PRESIDENT, TREASURER AND SECRETARY. THE EXECUTIVE COMMITTEE SHALL HAVE THE AUTHORITY OF THE BOARD OF DIRECTORS TO MAKE DECISIONS WHEN THE TIMING IS SUCH THAT A DECISION CANNOT WAIT UNTIL THE NEXT BOARD MEETING. THEY ALSO APPROVE COMPENSATION FOR THE EXECUTIVE DIRECTOR. DURING VOTES OF THE BOARD OF DIRECTORS, THE BOARD PRESIDENT ONLY CASTS A VOTE IN THE EVENT OF A TIE. FORM 990, PART VI, SECTION A, LINE 6 THE SEVEN MEMBERS WE HAVE ARE OUR SEVEN SPONSORING LUTHERAN CHURCHES. EACH MEMBER AND THE NEWALDAYA LIFESCAPES RESIDENTS EACH PRESENT ONE OF ITS PASTORS TO BE A VOTING DELEGATE AT THE CORPORATION'S ANNUAL MEETING. IN ADDITION, ANY MEMBER WITH A CONGREGATION MEMBERSHIP LARGER THAN 2,000 BAPTIZED MEMBERS MAY PRESENT ONE ADDITIONAL DELEGATE FOR EACH 1,000 MEMBERS IN EXCESS OF 2,000 MEMBERS AS OF JANUARY FIRST OF THE YEAR IN WHICH THE ANNUAL MEETING IS TO BE HELD. THE NEWALDAYA LIFESCAPES RESIDENTS SELECT TWO VOTING DELEGATES FROM THEIR MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE ORGANIZATION ELECT THE MEMBERS OF THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B ANY CHANGE TO THE ORGANIZATION'S NAME OR AMENDMENTS TO THE ORGANIZATION'S BYLAWS REQUIRES THE APPROVAL OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS IS PROVIDED AN ELECTRONIC COPY OF THE 990 FOR APPROVAL ONCE COO AND SR. ACCOUNTANT REVIEW DRAFT. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS DURING A BOARD MEETING AND ALL BOARD MEMBERS SIGN TO INDICATE THEY UNDERSTAND THE POLICY. ANY CHANGES WILL BE DISCUSSED AND APPLIED DURING BOARD MEETING DISCUSSION. BOARD MEMBERS ARE TO IMMEDIATELY REPORT ANY ACTIVITY THAT COULD APPEAR TO BE A CONFLICT OF INTEREST. IF THERE IS A CONFLICT OF INTEREST, THEY ARE TO PUBLICLY DISCLOSE IT TO THE COMMITTEE AND/OR BOARD, AND REFRAIN FROM DISCUSSING OR TAKING ANY OFFICIAL ACTION THAT WOULD AFFECT THE DECISION MAKING PROCESS. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS. THE BOARD'S PERSONNEL COMMITTEE MEETS WITH THE HUMAN RESOURCE DIRECTOR AND CHIEF FINANCIAL OFFICER TO REVIEW WAGE SURVEYS FROM LEADINGAGE IOWA AND LEADINGAGE. THE PERSONNEL CHAIRPERSON AND THE EXECUTIVE COMMITTEE MEET TO DETERMINE THE FINAL COMPENSATION PACKAGE. APPROVAL AND DISCUSSION IS DOCUMENTED IN BOARD MEETING MINUTES. THE COMPENSATION OF THE CHIEF OPERATING OFFICER IS DETERMINED BY THE EXECUTIVE DIRECTOR. THE COO REPORTS TO THE CEO AND PERFORMANCE EVALUATIONS ARE COMPLETED BY THE CEO. THE CEO MEETS WITH THE HUMAN RESOURCE DIRECTOR TO REVIEW WAGE SURVEYS FROM LEADINGAGE IOWA AND LEADINGAGE. THE CEO MEETS WITH CFO TO DISCUSS GOALS, PERFORMANCE, AND WAGE SURVEYS. FINAL COMPENSATION IS THEN FORWARDED TO THE PAYROLL SPECIALIST. COMPENSATION REVIEW PROCESS IS DONE EVERY OCTOBER. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G THERAPY SERVICES: PROGRAM SERVICE EXPENSES 2,501,207. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,501,207. PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 323,792. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 323,792. FORM 990, PART XI, LINE 9: ADJUSTMENT TO FAIR VALUE OF ANNITY FUND 84. HOME CONNECTIONS LLC 7517 UNIVERSITY AVE CEDAR FALLS IA 50613 205472733 IN-HOME SERVICES IA 90563 35613 CEDAR FALLS LUTHERAN HOME TERRACES AT WEST GLEN LLC 7511 UNIVERSITY AVE CEDAR FALLS IA 50613 834630555 INDEPENDENT LIVING IA 0 5578265 CEDAR FALLS LUTHERAN HOME