SUNSET MANOR INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: SUNSET MANOR INC (EIN 46-6015658)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-10-15
IRS object ID: 202532889349301623
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-10-15T13:21:20-05:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	450250958	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	EIDE BAILLY LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	345 N REID PL STE 400	AddressLine1Txt
City	SIOUX FALLS	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	571037034	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	466015658	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SUNSET MANOR INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SUNS	BusinessNameControlTxt
Phone	6052633318	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	129 E CLAY ST	AddressLine1Txt
City	IRENE	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	57037	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ROBIN STOCKLAND	PersonNm
Person Title	ADMINISTRATOR	PersonTitleTxt
Phone	6052633318	PhoneNum
Signature	2025-10-15	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	LAURIE HANSON CPA	PreparerPersonNm
PTIN	P00851848	PTIN
Phone	6053391999	PhoneNum
Preparation	2025-10-15	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	ROBIN STOCKLAND	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	129 E CLAY ST	AddressLine1Txt
City	IRENE	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	57037	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$7,243,471	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.SUNSETMANOR.NET	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1964	FormationYr
Legal Domicile State	SD	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE SKILLED NURSING, ASSISTED LIVING, AND REHABILITATION SERVICES.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	77	TotalEmployeeCnt
Total Volunteers	8	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,005	PYContributionsGrantsAmt
CY Contributions Grants	$651,316	CYContributionsGrantsAmt
PY Program Service Revenue	$5,575,616	PYProgramServiceRevenueAmt
CY Program Service Revenue	$6,425,277	CYProgramServiceRevenueAmt
PY Investment Income	$39,312	PYInvestmentIncomeAmt
CY Investment Income	$142,300	CYInvestmentIncomeAmt
PY Other Revenue	$12,927	PYOtherRevenueAmt
CY Other Revenue	$5,087	CYOtherRevenueAmt
PY Total Revenue	$5,628,860	PYTotalRevenueAmt
CY Total Revenue	$7,223,980	CYTotalRevenueAmt
PY Grants And Similar Paid	$800	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$550	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,432,456	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,811,303	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,967,535	PYOtherExpensesAmt
CY Other Expenses	$3,508,791	CYOtherExpensesAmt
PY Total Expenses	$6,400,791	PYTotalExpensesAmt
CY Total Expenses	$6,320,644	CYTotalExpensesAmt
PY Revenues Less Expenses	-$771,931	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$903,336	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,933,856	TotalAssetsBOYAmt
Total Assets EOY	$4,968,646	TotalAssetsEOYAmt
Total Liabilities BOY	$364,403	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$493,294	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,569,453	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,475,352	NetAssetsOrFundBalancesEOYAmt
Mission	SUNSET MANOR AVERA HAS AS ITS MISSION, TO PROVIDE HIGH QUALITY HEALTHCARE SERVICES IN A CHRISTIAN SETTING TO THE PEOPLE WE SERVE IN IRENE AND SURROUNDING COMMUNITIES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$5,732,180	ExpenseAmt
Grant	$550	GrantAmt
Revenue	$6,425,277	RevenueAmt
Desc	SUNSET MANOR, INC. WAS CERTIFIED FOR 58 BEDS THE ENTIRE 2024 YEAR. (AVERAGE CERTIFIED BEDS IN 2024 = 58) SUNSET MANOR PROVIDES SKILLED NURSING AND ASSISTED LIVING SERVICES, AS WELL AS SERVICES UNDER TRAUMATIC BRAIN INJURY AND CHALLENGING BEHAVIOR PROGRAMS. TOTAL IN HOUSE RESIDENT DAYS DURING 2024 = 18,599. (NURSING HOME LEVEL RESIDENT DAYS = 12,042) (TRAUMATIC BRAIN INJURY UNIT DAYS = 2,816) (CHALLENGING BEHAVIOR UNIT DAYS = 3,741)	Desc
Total Program Service Expenses	$5,732,180	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	Yes (1)	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	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	Yes (1)	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	0	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	20	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	77	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	5	GoverningBodyVotingMembersCnt
Independent Voting Member	4	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (1)	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	0	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	AUDREY KOLBECK	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6052633318	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	129 E CLAY STREET	AddressLine1Txt
City	IRENE	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	57037	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
LARRY JOHNKE
PRESIDENT UNTIL 4/2024 THEN DIRECTOR	0.50	Yes (X)	Yes (X)	$0	$0	$0
BRITTANI DAVIS
VP UNTIL 04/2024 THEN PRESIDENT	0.50	Yes (X)	Yes (X)	$0	$0	$0
TAMIE NIELSEN
SEC/TREAS UNTIL 04/2024 THEN VP	0.50	Yes (X)	Yes (X)	$0	$0	$0
SUSAN LEARING
SECRETARY/TREASURER (BEG 04/2024)	0.50	Yes (X)	Yes (X)	$0	$0	$0
JAKE MCMANUS
DIRECTOR (UNTIL 04/2024)	0.00	Yes (X)		$0	$0	$0
EVAN HANSEN
DIRECTOR (UNTIL 04/2024)	0.00	Yes (X)		$0	$0	$0
RACHAEL GAERTNER
DIRECTOR (BEG 04/2024)	0.30	Yes (X)		$0	$0	$0
ROBIN STOCKLAND
ADMINSTRATOR	20.00		Yes (X)	$0	$0	$0
MISTY ESKINS
DIRECTOR OF NURSING	50.00			$135,863	$0	$13,000	Yes (X)
DENISE AGUIRRE
MDS COORDINATOR	47.00			$106,262	$0	$20,620	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$242,125	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$33,620	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	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
TRI-STATE NURSING
3100 S LAKEPORT ST	SIOUX CITY	IA	51106	CONTRACTED RN, LPN & C.N.A.'S	$680,458
AUREUS NURSING LLC
PO BOX 850854	MINNEAPOLIS	MN	55485	CONTRACTED RN, LPN & C.N.A.'S	$314,595
AEGIS THERAPIES INC
PO BOX 936653	ATLANTA	GA	31193	PHYSICAL,OCCUPATIONAL,SPEECH THERAPY	$280,626
INTERIM HEALTH CARE
3608 S SOUTHEASTERN AVE	SIOUX FALLS	SD	57103	CONTRACTED RN, LPN & C.N.A.'S	$255,107
REV QUICK2HIRE LLC
PO BOX 741791	LOS ANGELES	CA	90074	CONTRACTED RN, LPN & C.N.A.'S	$211,685

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	9	CntrctRcvdGreaterThan100KCnt
Government Grants	$650,516	GovernmentGrantsAmt
All Other Contributions	$800	AllOtherContributionsAmt
Total Contributions	$651,316	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RESIDENT SERVICE REVEN	623000	$6,326,533	$6,326,533
MEAL REVENUE	900099	$9,262	$9,262
BEAUTY/BARBER	900099	$1,307	$1,307

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$88,175	TotalRevenueColumnAmt
Related Or Exempt Func Income	$88,175	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$6,425,277	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$150,239	TotalRevenueColumnAmt
Exclusion	$150,239	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$16,639	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$11,552	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$5,087	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,087	TotalRevenueColumnAmt
Exclusion	$5,087	ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$7,939	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$7,939	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$7,939	TotalRevenueColumnAmt
Exclusion	-$7,939	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,223,980	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,425,277	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$147,387	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$550	TotalAmt
Program Services	$550	ProgramServicesAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$32,015	TotalAmt
Program Services	$32,015	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,362,892	TotalAmt
Program Services	$2,233,083	ProgramServicesAmt
Management And General	$129,809	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$29,074	TotalAmt
Program Services	$27,477	ProgramServicesAmt
Management And General	$1,597	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$216,445	TotalAmt
Program Services	$204,554	ProgramServicesAmt
Management And General	$11,891	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$170,877	TotalAmt
Program Services	$161,490	ProgramServicesAmt
Management And General	$9,387	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$189,313	TotalAmt
Management And General	$189,313	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,422	TotalAmt
Management And General	$1,422	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$114,634	TotalAmt
Management And General	$114,634	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$12,575	TotalAmt
Management And General	$12,575	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$2,107,708	TotalAmt
Program Services	$2,107,632	ProgramServicesAmt
Management And General	$76	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$7,321	TotalAmt
Management And General	$7,321	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$381,178	TotalAmt
Program Services	$289,598	ProgramServicesAmt
Management And General	$91,580	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$112,134	TotalAmt
Program Services	$109,391	ProgramServicesAmt
Management And General	$2,743	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$5,686	TotalAmt
Program Services	$4,560	ProgramServicesAmt
Management And General	$1,126	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$5,225	TotalAmt
Program Services	$5,225	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$162,427	TotalAmt
Program Services	$157,720	ProgramServicesAmt
Management And General	$4,707	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$45,800	TotalAmt
Program Services	$44,473	ProgramServicesAmt
Management And General	$1,327	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
MEDICAL SUPPLIES	$323,258	$323,258
REPAIRS AND MAINTENANCE	$30,867	$30,867
SALES TAX AND LICENSES	$2,732		$2,732

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,511	TotalAmt
Program Services	$287	ProgramServicesAmt
Management And General	$6,224	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,320,644	TotalAmt
Program Services	$5,732,180	ProgramServicesAmt
Management And General	$588,464	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$510,320	BOYAmt
EOY	$372,119	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$732,318	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$512,583	BOYAmt
EOY	$1,014,124	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$51,333	BOYAmt
EOY	$46,034	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$28,006	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$4,545,699	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$3,599,692	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,044,571	BOYAmt
EOY	$946,007	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$1,787,043	BOYAmt
EOY	$1,858,044	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,933,856	BOYAmt
EOY	$4,968,646	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$364,403	BOYAmt
EOY	$493,294	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$364,403	BOYAmt
EOY	$493,294	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	$3,569,453	BOYAmt
EOY	$4,475,352	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,569,453	BOYAmt
EOY	$4,475,352	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,933,856	BOYAmt
EOY	$4,968,646	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$903,336	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$2,563	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)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

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	$1,366,602	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$619,218	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$342,676	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,005	CurrentTaxYearMinus1YearAmt
Current Tax Year	$651,316	CurrentTaxYearAmt
Total	$2,980,817	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,215,688	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,602,142	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,992,261	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,575,616	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,425,277	CurrentTaxYearAmt
Total	$26,810,984	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,582,290	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,221,360	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,334,937	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,576,621	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,076,593	CurrentTaxYearAmt
Total	$29,791,801	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 Minus4 Years	$769,693	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,500,689	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,886,320	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,293,701	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,427,282	CurrentTaxYearAmt
Total	$8,877,685	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$769,693	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,500,689	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,886,320	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,293,701	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,427,282	CurrentTaxYearAmt
Total	$8,877,685	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$20,914,116	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$18,459	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$18,829	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$12,386	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$62,574	CurrentTaxYearMinus1YearAmt
Current Tax Year	$166,878	CurrentTaxYearAmt
Total	$279,126	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$18,459	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$18,829	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$12,386	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$62,574	CurrentTaxYearMinus1YearAmt
Current Tax Year	$166,878	CurrentTaxYearAmt
Total	$279,126	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,600,749	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,240,189	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,347,323	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,639,195	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,243,471	CurrentTaxYearAmt
Total	$30,070,927	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.69550	PublicSupportCY509Pct
Public Support PY509	0.69810	PublicSupportPY509Pct
Investment Income CY	0.00930	InvestmentIncomeCYPct
Investment Income PY	0.00510	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

Field	Value	IRS element (for citing)
Agent Trustee Etc	Yes (1)	AgentTrusteeEtcInd
Beginning Balance	$28,497	BeginningBalanceAmt
Additions During Year	$238,077	AdditionsDuringYearAmt
Distributions During Year	$239,212	DistributionsDuringYearAmt
Ending Balance	$27,362	EndingBalanceAmt
Incl Escrow Custodial Acct Liab	0	InclEscrowCustodialAcctLiabInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$17,527	OtherCostOrOtherBasisAmt
Book Value	$17,527	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,391,708	OtherCostOrOtherBasisAmt
Depreciation	$2,801,537	DepreciationAmt
Book Value	$590,171	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,136,464	OtherCostOrOtherBasisAmt
Depreciation	$798,155	DepreciationAmt
Book Value	$338,309	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$946,007	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
INTEREST IN AVERA HEALTH FOUNDATION	$34,322	F
ASSETS LIMITED AS TO USE	$1,823,722	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$1,858,044	TotalBookValueSecuritiesAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$7,238,095	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$2,563	OtherRevenueAmt
Revenue Not Reported	$2,563	RevenueNotReportedAmt
Revenue Subtotal	$7,235,532	RevenueSubtotalAmt
Other Revenues Not Included	-$11,552	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$11,552	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$7,223,980	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$6,332,196	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$11,552	OtherExpensesIncludedAmt
Expenses Not Reported	$11,552	ExpensesNotReportedAmt
Expenses Subtotal	$6,320,644	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$6,320,644	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART IV, LINE 1B:	RESIDENT FUND ACCOUNT - WE ARE PAYEE FOR SEVERAL RESIDENTS. THEIR MONEY IS KEPT IN THIS ACCOUNT ALONG WITH SPENDING MONEY DEPOSITED INTO THIS ACCOUNT BY RESIDENTS THAT WE ARE NOT THE PAYEE FOR.
PART X, LINE 2:	THE MANOR 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 FINANCIAL STATEMENTS. THE MANOR 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:	CHANGE IN INTEREST IN AVERA HEALTH FOUNDATION 2,563.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	RENTAL EXPENSES -11,552.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	RENTAL EXPENSES 11,552.

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Field	Value	IRS element (for citing)
Person	NICHOLAS GAERTNER	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	BROTHER TO DIRECTOR BRITTANI DAVIS	RelationshipDescriptionTxt
Transaction	$32,015	TransactionAmt
Transaction	EMPLOYEE COMPENSATION	TransactionDesc
Sharing Of Revenues	0	SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	BRITTANI DAVIS, TAMIE NIELSEN, AND ROBIN STOCKLAND HAVE A BUSINESS RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 3	AVERA SACRED HEART HEALTH SERVICES PROVIDES MANAGEMENT SERVICES TO SUNSET MANOR. ROBIN STOCKLAND, ADMINISTRATOR, IS PAID THROUGH AVERA SACRED HEART HEALTH SERVICES AND PRESIDES OVER THE DAY-TO-DAY OPERATIONS OF SUNSET MANOR. COMPENSATION PROVIDED TO ROBIN FOR SERVICES TO SUNSET MANOR IS AS FOLLOWS: ROBIN STOCKLAND: COMPENSATION $ 56,834 NONTAXABLE BENEFITS $ 9,799
FORM 990, PART VI, SECTION A, LINE 4	THE ORGANIZATION PREVIOUSLY HAD A MEMBERSHIP STRUCTURE; HOWEVER, EFFECTIVE APRIL 9, 2024, THE ORGANIZATION AMENDED ITS BYLAWS TO REMOVE THE MEMBERSHIP COMPONENT. AS A RESULT, THE ORGANIZATION NO LONGER HAS MEMBERS OR STOCKHOLDERS, AND DECISION MAKING AUTHORITY NOW RESTS SOLEY WITH THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 8B	THE ORGANIZATION HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	THE ADMINISTRATOR WILL REVIEW THE FORM 990. AFTER THE REVIEW, THE BOARD OF DIRECTORS WILL BE GIVEN A COPY OF THE FORM 990. THE FORM 990 WILL BE FILED WITH THE IRS AFTER BOARD MEMBERS HAVE BEEN GIVEN SUFFICIENT TIME TO REVIEW IT.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT OF INTEREST POLICY COVERS BOARD MEMBERS AND OFFICERS. A REQUEST IS MADE ANNUALLY FOR ALL BOARD MEMBERS TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST. THE BOARD MAKES A DETERMINATION OF WHETHER THERE IS A CONFLICT OF INTEREST AND IF SO, IMPLEMENTS THE PROCEDURE FOR EVALUATING THE ISSUE OR TRANSACTION INVOLVED. THE BOARD MEMBER OR OFFICER WITH THE CONFLICT MUST REFRAIN FROM VOTING.
FORM 990, PART VI, SECTION B, LINE 15	THE ADMINISTRATOR IS AN EMPLOYEE OF AVERA SACRED HEART HEALTH SERVICES. THE ADMINISTRATOR'S PERFORMANCE AND SALARY ARE REVIEWED ANNUALLY BY AVERA SACRED HEART HEALTH SERVICES AND ANY INCREASE IS APPROVED BY THE SUNSET MANOR BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19	NOT AVAILABLE.
FORM 990, PART IX, LINE 11G	THERAPY SERVICES: PROGRAM SERVICE EXPENSES 80,059. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 80,059. CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 6,627. MANAGEMENT AND GENERAL EXPENSES 76. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,703. CONTRACTED NURSING SERVICES: PROGRAM SERVICE EXPENSES 2,001,965. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,001,965. CONTRACTED DIETARY SERVICES: PROGRAM SERVICE EXPENSES 6,060. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,060. OTHER FEES: PROGRAM SERVICE EXPENSES 12,921. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,921.
FORM 990, PART XI, LINE 9:	CHANGE IN INTEREST IN AVERA HEALTH FOUNDATION 2,563.