2018-05-29T12:05:01-05:00 2017-12-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2017-01-01 420794364 CEDAR FALLS LUTHERAN HOME CEDA 3192680401 7511 UNIVERSITY AVENUE CEDAR FALLS IA 50613 ERIN O'NEILL-GLEASON COO 3192680401 2018-05-25 1 JEFF VRIEZE P01273590 6123764500 2017 2022-09-23 18:48:47Z NEWALDAYA LIFESCAPES LISA NELSON 7511 UNIVERSITY AVENUE CEDAR FALLS IA 50613 19473123 0 X WWW.NEWALDAYA.ORG X 1958 IA ENHANCING LIVES THROUGH A COMMITMENT TO INDIVIDUALIZED CARE IN A HOME EMPOWERED BY GOD'S LOVE 13 13 575 100 0 0 221671 430590 15011111 15729181 208408 256917 159066 198131 15600256 16614819 0 0 0 0 10622074 10796307 0 0 4767 5061161 5217684 15683235 16013991 -82979 600828 26656314 26405387 17378591 16794741 9277723 9610646 CHRISTIAN CARING - ENHANCING LIVES THROUGH A COMMITMENT TO INDIVIDUALIZED CARE IN A HOME EMPOWERED BY GOD'S LOVE. 0 0 13730304 0 15729181 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 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. 13730304 1 1 0 0 0 0 1 0 1 1 1 0 0 0 1 1 0 1 0 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 0 1 0 0 0 0 1 72 0 575 1 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 0 0 X ERIN O'NEILL-GLEASON 3192680401 7511 UNIVERSITY AVENUE CEDAR FALLS IA 50613 DAVE DEAVER PRESIDENT (THROUGH MAY) 3.00 X X 0 0 0 LISA NELSON PRESIDENT 3.00 X X 0 0 0 ALLEN SCHNEIDER VICE PRESIDENT 2.00 X X 0 0 0 EDWARD JUHL TREASURER 2.00 X X 0 0 0 DONNA KIRSCHEMANN SECRETARY (THROUGH MAY) 2.00 X X 0 0 0 WENDY VAN GORP SECRETARY 2.00 X X 0 0 0 GLENN BEHRENDS BOARD MEMBER 1.00 X 0 0 0 DEL CARPENTER BOARD MEMBER 1.00 X 0 0 0 JANE CHRISTENSEN BOARD MEMBER 1.00 X 0 0 0 LAVERYL DLOUHY BOARD MEMBER 1.00 X 0 0 0 JERRY HAGEMAN BOARD MEMBER 1.00 X 0 0 0 DUANE HAMILTON BOARD MEMBER 1.00 X 0 0 0 DIANE KESTNER BOARD MEMBER 1.00 X 0 0 0 AMY LANG BOARD MEMBER 1.00 X 0 0 0 MARY SCHLICHER BOARD MEMBER 1.00 X 0 0 0 MILLISA TIERNEY CHIEF EXECUTIVE OFFICER 40.00 X 127004 0 10132 DAWN POLLASTRINI CHIEF FINANCIAL OFFICER(THROUGH NOV) 40.00 X 97586 0 9232 ERIN O'NEILL-GLEASON CHIEF OPERATING OFFICER 40.00 X 99969 0 15609 324559 0 34973 1 0 0 0 PETERS CONSTRUCTION CORP 901 BLACK HAWK ROAD WATERLOO IA 50704 CONSTRUCTION SERVICES 362479 ARAMARK UNIFORM SERVICES 600 LINDEN AVENUE WATERLOO IA 50703 LAUNDRY SERVICES 134795 2 430590 430590 NURSING FACILITY 623000 12235701 12235701 ASSISTED LIVING 623000 1971601 1971601 APARTMENT REVENUE 623000 1190266 1190266 ENTRANCE FEES 623000 272687 272687 OTHER ACTIVITIES 623990 58926 58926 15729181 126844 126844 17324 0 17324 17324 17324 2976563 2845494 996 131069 -996 130073 130073 16666 11814 4852 4852 MAIN STREET REVENUE 623000 141065 141065 MISC INCOME 623000 18913 18913 CATERING INCOME 623000 8667 8667 7310 7310 175955 16614819 15729181 0 455048 359532 359532 8761221 7874841 886380 306405 284980 21425 655205 655205 713944 634607 79337 82191 82191 31494 31494 522727 306836 215891 112850 112850 669008 431071 237937 479417 479417 2780 2780 497359 497359 1050375 1050375 118742 116933 1809 MEDICAL SUPPLIES 864438 864438 FOOD 534242 534242 BAD DEBTS 241276 241276 ASSET RETIREMENT OBLIGA 6018 6018 4767 4767 16013991 13730304 2278920 4767 765192 872195 2979565 3475311 85483 109565 1182655 1179449 4478 2984 78377 72916 29465674 11724917 17892295 17740757 2684794 2879160 983475 73050 26656314 26405387 1474008 1343694 5399916 5725476 10223638 9455241 122956 126087 35496 15671 122577 128572 17378591 16794741 X 6603314 6716970 38283 219526 2636126 2674150 9277723 9610646 26656314 26405387 X 600828 17431 -285336 X 0 1 X 1 0 X 372412 521301 181556 221671 430590 1727530 14800281 14957838 14999650 15011111 15729181 75498061 15172693 15479139 15181206 15232782 16159771 77225591 5250 9000 19555 33805 0 5250 9000 19555 33805 77191786 139854 177381 178229 150917 144168 790549 139854 177381 178229 150917 144168 790549 132169 151238 155348 192621 631376 15312547 15788689 15510673 15539047 16496560 78647516 0.98150 0.98390 0.01010 0.00980 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MAIN STREET REVENUES CATERING REVENUE MISCELLANEOUS REVENUE EMPLOYEE/GUEST MEALS GIFT SHOP RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 1 0.33 0 0 0 1 0 5.00 135 0 1 X 2636126 38024 2674150 2585965 50161 2636126 2537667 48298 2585965 2531478 6189 2537667 2521958 9520 2531478 0.00000 1.00000 0.00000 0 0 256890 256890 25067497 9889347 15178150 3512806 1835570 1677236 628481 628481 17740757 ANNUITY INTEREST PAYABLE 1440 ASSET RETIREMENT OBLIGATION 127132 128572 X 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. THE TERMS OF THE CONTRACTS PROVIDE FOR A PARTIAL REFUND OF DEFERRED ENTRANCE FEES ON A PRO RATA BASIS IF THE RESIDENT DIES OR VOLUNTARILY VACATES THE UNIT WITHIN A SPECIFIED TIME PERIOD - IN ALL CASES TEN YEARS OR LESS. THE REFUNDS ARE PAID WITH RE-OCCUPANCY PROCEEDS FROM RESALE OF THE UNITS. THE ORGANIZATION IS THE TRUSTEE OF VARIOUS RESIDENT AND SECURITY DEPOSITS AND HAS A FIDUCIARY RESPONSIBILITY FOR THE ADMINISTRATION AND DISTRIBUTION OF THESE FUNDS FOR THE RESIDENTS. THESE FUNDS ARE ON DEPOSIT IN A SEPARATE BANK ACCOUNT, CONSISTING OF CASH AND CASH EQUIVALENTS. 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. PART X, LINE 2: THE CORPORTION IS A NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(A) OF THE CODE. THE CORPORATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE CORPORATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS AND IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. 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 A 182986 3155198 25155 3130043 2015 0 0 1 1 B 36807 6625000 40579 6584421 2007 1 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0.07100 0.07100 0 0 1 A 0 0 1 1 1 0 0 0 1 B 0 1 1 0 1 0 0 0 1 A 1 B 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 1 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 AT A BOARD MEETING AND ALL BOARD MEMBERS SIGN TO INDICATE THEY UNDERSTAND THE POLICY. 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. 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 XI, LINE 9: LOSS ON REFINANCING OF BONDS -285,336. HOME CONNECTIONS LLC 7517 UNIVERSITY AVE CEDAR FALLS IA 50613 205472733 IN-HOME SERVICES IA 78252 20852 CEDAR FALLS LUTHERAN HOME