AMERICAN LUTHERAN CHURCH: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN LUTHERAN CHURCH (EIN 42-0680368)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-17
- IRS object ID
- 202503219349310220
- Schema version
- 2024v5.2
- 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 | 2025-11-17T12:19:24-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 471019942 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CREATIVE PLANNING TAX LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 PARK AVE S | AddressLine1Txt |
| City | ST CLOUD | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420680368 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SALEM LUTHERAN HOMES INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SALE | BusinessNameControlTxt |
| Phone | 7127644201 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2027 COLLEGE STREET | AddressLine1Txt |
| City | ELK HORN | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51531 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVE SHELL | PersonNm |
| Person Title | ADMINISTRATOR | PersonTitleTxt |
| Phone | 7127644201 | PhoneNum |
| Signature | 2025-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARIE A PRIMUS CPA | PreparerPersonNm |
| PTIN | P01272184 | PTIN |
| Phone | 3202517010 | PhoneNum |
| Preparation | 2025-11-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEVE SHELL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2027 COLLEGE STREET | AddressLine1Txt |
| City | ELK HORN | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51531 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,125,093 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1989 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE LONG TERM CARE AND HOUSING FOR ELDERLY AND INCAPACITATED PATIENTS | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 102 | TotalEmployeeCnt |
| Total Volunteers | 12 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $90,378 | PYContributionsGrantsAmt |
| CY Contributions Grants | $167,441 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,093,522 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,839,667 | CYProgramServiceRevenueAmt |
| PY Investment Income | $21,609 | PYInvestmentIncomeAmt |
| CY Investment Income | $106,183 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $4,009 | CYOtherRevenueAmt |
| PY Total Revenue | $6,205,509 | PYTotalRevenueAmt |
| CY Total Revenue | $6,117,300 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,243,319 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,342,589 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,084,935 | PYOtherExpensesAmt |
| CY Other Expenses | $3,413,094 | CYOtherExpensesAmt |
| PY Total Expenses | $6,328,254 | PYTotalExpensesAmt |
| CY Total Expenses | $6,755,683 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$122,745 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$638,383 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,869,384 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,125,822 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $729,549 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $604,805 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,139,835 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,521,017 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE LONG TERM CARE AND HOUSING FOR ELDERLY AND INCAPACITATED PATIENTS | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $5,666,862 | ExpenseAmt |
| Revenue | $5,839,667 | RevenueAmt |
| Desc | SALEM LUTHERAN HOMES IS AN IOWA NONPROFIT CORPORATION ORGANIZED FOR THE PURPOSE OF OPERATING A NURSING FACILITY IN ELK HORN, IOWA TO PROVIDE LONG TERM CARE AND HOUSING FOR ELDERLY AND INCAPACITATED PATIENTS. | Desc |
| Total Program Service Expenses | $5,666,862 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 17 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 102 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PAUL GUDE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7127644201 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2027 COLLEGE STREET | AddressLine1Txt |
| City | ELK HORN | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51531 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| CRAIG CLEMONS | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PAUL GUDE | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PASTOR LAURA WEBB | ||||||
| SECRETARY (BEG 3/2024) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TAMI SCHECHINGER | ||||||
| SECRETARY (END 3/2024) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHARLIE PARKHURST | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WAYNE HANSEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MONTE HOEGH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID THOMPSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PASTOR RON RASSMUSSEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LINDA MOSHER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PASTOR HEATHER PLOEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KATHY RUBIO | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES BIEKER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DALE GOULD | ||||||
| INTERIM ADMINISTRATOR (END 2/2024) | 40.00 | Yes (X) | $0 | $0 | $0 | |
| BRITTANY MARTZ | ||||||
| ADMINISTRATOR (BEG 2/2024) | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| FOCUSONE SOLUTIONS LLC | |||||
| 1010 N 102ND STREET SUITE 300 | OMAHA | NE | 68114 | STAFFING AGENCY | $387,594 |
| THE EVANGELICAL LUTHERAN GOOD SAMARITAN | |||||
| PO BOX 5038 | SIOUX FALLS | SD | 571175038 | MANAGEMENT SERVICES | $302,332 |
| MEDSTAFF SOLUTION LLC | |||||
| 15200 WESTON PARKWAY SUITE 104 | RALEIGHDURHAM | NC | 27513 | STAFFING AGENCY | $172,293 |
| SHIFTKEY LLC | |||||
| 5221 N O CONNOR BLVD STE 1400 | IRVING | TX | 75039 | TECH COMPANY FOR STAFFING | $167,510 |
| HELPING HANDS NURSING SOLUTION | |||||
| 5510 SERGEANT ROAD | SIOUX CITY | IA | 51106 | STAFFING AGENCY | $113,293 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $2,662 | RelatedOrganizationsAmt |
| All Other Contributions | $164,779 | AllOtherContributionsAmt |
| Total Contributions | $167,441 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| NURSING HOME & ANCILLA | 623000 | $5,729,689 | $5,729,689 |
| SENIOR DUPLEX REVENUE | 623000 | $63,926 | $63,926 |
| OTHER OPERATING REVENU | 623000 | $46,052 | $46,052 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,839,667 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $113,976 | TotalRevenueColumnAmt |
| Exclusion | $113,976 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,793 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$7,793 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$7,793 | TotalRevenueColumnAmt |
| Exclusion | -$7,793 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | GAIN IN JOINT VENTURE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $4,009 | TotalRevenueColumnAmt |
| Exclusion | $4,009 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,009 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,117,300 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,839,667 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $110,192 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,659,008 | TotalAmt |
| Program Services | $2,333,982 | ProgramServicesAmt |
| Management And General | $325,026 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,491 | TotalAmt |
| Program Services | $29,085 | ProgramServicesAmt |
| Management And General | $5,406 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $454,881 | TotalAmt |
| Program Services | $383,578 | ProgramServicesAmt |
| Management And General | $71,303 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,209 | TotalAmt |
| Program Services | $172,962 | ProgramServicesAmt |
| Management And General | $21,247 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $302,332 | TotalAmt |
| Management And General | $302,332 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,515 | TotalAmt |
| Management And General | $4,515 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,273,693 | TotalAmt |
| Program Services | $1,164,855 | ProgramServicesAmt |
| Management And General | $108,838 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,013 | TotalAmt |
| Management And General | $12,013 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $311,588 | TotalAmt |
| Program Services | $245,079 | ProgramServicesAmt |
| Management And General | $66,509 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $265,258 | TotalAmt |
| Program Services | $191,777 | ProgramServicesAmt |
| Management And General | $73,481 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PROVIDER TAX | $549,316 | $549,316 | |
| SUPPLIES/PRESCRIPTIONS | $345,456 | $320,589 | $24,867 |
| PROVISION FOR BAD DEBTS | $153,883 | $153,883 | |
| EQUIPMENT MAINTENANCE | $79,269 | $77,427 | $1,842 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,771 | TotalAmt |
| Program Services | $44,329 | ProgramServicesAmt |
| Management And General | $71,442 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,755,683 | TotalAmt |
| Program Services | $5,666,862 | ProgramServicesAmt |
| Management And General | $1,088,821 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $515,090 | BOYAmt |
| EOY | $729,793 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,019,559 | BOYAmt |
| EOY | $880,968 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $616,397 | BOYAmt |
| EOY | $529,125 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,864 | BOYAmt |
| EOY | $22,604 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,216 | BOYAmt |
| EOY | $52,057 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $9,215,910 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,998,533 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,454,298 | BOYAmt |
| EOY | $2,217,377 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,057,233 | BOYAmt |
| EOY | $1,558,067 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $135,727 | BOYAmt |
| EOY | $135,831 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,869,384 | BOYAmt |
| EOY | $6,125,822 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $700,369 | BOYAmt |
| EOY | $597,878 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,180 | BOYAmt |
| EOY | $6,927 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $729,549 | BOYAmt |
| EOY | $604,805 | 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 | $5,883,598 | BOYAmt |
| EOY | $5,258,036 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $256,237 | BOYAmt |
| EOY | $262,981 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,139,835 | BOYAmt |
| EOY | $5,521,017 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,869,384 | BOYAmt |
| EOY | $6,125,822 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$638,383 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $19,565 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $616,616 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $572,427 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $227,272 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $90,378 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $167,441 | CurrentTaxYearAmt |
| Total | $1,674,134 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,632,471 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,400,030 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,103,772 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,093,522 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,839,667 | CurrentTaxYearAmt |
| Total | $29,069,462 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,249,087 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,972,457 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,331,044 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,183,900 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,007,108 | CurrentTaxYearAmt |
| Total | $30,743,596 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $1,677,340 | CurrentTaxYearAmt |
| Total | $1,677,340 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $1,677,340 | CurrentTaxYearAmt |
| Total | $1,677,340 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $29,066,256 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,376 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $563 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,970 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,094 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $113,976 | CurrentTaxYearAmt |
| Total | $128,979 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,376 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $563 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,970 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,094 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $113,976 | CurrentTaxYearAmt |
| Total | $128,979 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $4,009 | CurrentTaxYearAmt |
| Total | $4,009 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,257,463 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,973,020 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,335,014 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,185,994 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,125,093 | CurrentTaxYearAmt |
| Total | $30,876,584 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.94140 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99930 | PublicSupportPY509Pct |
| Investment Income CY | 0.00420 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00070 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
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 | $18,234 | OtherCostOrOtherBasisAmt |
| Book Value | $18,234 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,447,735 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,763,297 | DepreciationAmt |
| Book Value | $1,684,438 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,293,326 | OtherCostOrOtherBasisAmt |
| Depreciation | $963,541 | DepreciationAmt |
| Book Value | $329,785 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $456,615 | OtherCostOrOtherBasisAmt |
| Depreciation | $271,695 | DepreciationAmt |
| Book Value | $184,920 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,217,377 | TotalBookValueLandBuildingsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | DAY TO DAY OPERATIONS ARE OVERSEEN BY THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY WITH THE BOARD OF DIRECTORS APPROVAL REQUIRED ON KEY BUSINESS DECISIONS. |
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE RETURN WAS MADE AVAILABLE TO EACH BOARD MEMBER FOR REVIEW PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | POTENTIAL CONFLICTS OF INTEREST ARE DISCUSSED AT BOARD MEETINGS THROUGHOUT THE YEAR AND DOCUMENTED IN THE BOARD MINUTES. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ADMINISTRATOR IS AN EMPLOYEE OF THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY (THE MANAGEMENT COMPANY), AND IS COMPENSATED BY THE MANAGEMENT COMPANY. THE PROCESS FOR DETERMINIG COMPENSATION OF THE ADMINISTRATOR IS DONE BY THE MANAGEMENT COMPANY. AN ANNUAL EVALUATION IS COMPLETED BY THE MANAGEMENT COMPANY AS WELL AS THE ORGANIZATION. COMPENSATION IS BASED UPON THE EVALUATIONS AS WELL AS COMPARABLE SALARY DATA FOR SIMILAR POSITIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | SALEM LUTHERAN HOMES MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). |
| FORM 990, PART IX, LINE 11G | PURCHASED SERVICES - STAFFING: PROGRAM SERVICE EXPENSES 1,164,855. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,164,855. CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 49,685. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49,685. OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 59,153. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 59,153. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SALEM LUTHERAN HOME CHARITABLE FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2027 COLLEGE STREET | AddressLine1Txt |
| City | ELK HORN | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51531 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 421306694 | EIN |
| Primary Activities | SUPPORT SALEM LUTHERAN HOMES THRU THE SOLICITATION OF CONTRIBUTIONS & GIFTS. | PrimaryActivitiesTxt |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NONE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |