2015-11-13T13:23:13-06:00 2014-12-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2014-01-01 420794364 CEDAR FALLS LUTHERAN HOME CEDA 3192680401 7511 UNIVERSITY AVENUE CEDAR FALLS IA 50613 DAWN BENGEN CFO 3192680401 2015-11-12 1 JEFF VRIEZE P01273590 6123764500 2014 2016-03-07 17:11:31Z NEWALDAYA LIFESCAPES DAN DEAVER 7511 UNIVERSITY AVENUE CEDAR FALLS IA 50613 16048519 0 X WWW.NEWALDAYA.ORG X 1958 IA ENHANCING THE LIVES OF SENIORS THROUGH A COMMITMENT TO INDIVIDUALIZED, CHRISTIAN CARE. 11 11 493 100 0 0 372412 521307 14800281 14957838 216616 208855 0 130701 15389309 15818701 0 0 0 0 9194357 9274373 22715 0 31832 5497574 5779808 14714646 15054181 674663 764520 22670009 27124037 13782430 17486892 8887579 9637145 CHRISTIAN CARING - ENHANCING LIVES THROUGH A COMMITMENT TO INDIVIDUALIZED CARE IN A HOME EMPOWERED BY GOD'S LOVE. 0 0 13962544 0 14957838 WE OFFER CHRISTIAN CARING THROUGHOUT OUR 135-BED NURSING FACILITY, 42-UNIT ASSISTED LIVING FACILITY AND 106 INDEPENDENT LIVING UNITS. 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. 13962544 1 1 0 0 0 0 1 0 1 1 1 0 0 1 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 28 0 493 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X DAWN M BENGEN CPA 3192680401 7511 UNIVERSITY AVENUE CEDAR FALLS IA 50613 DAVE DEAVER PRESIDENT/FORMER VICE PRESIDENT 3.00 X X 0 0 0 DEON SENCHINA VICE PRESIDENT/FORMER TREASUER 2.00 X X 0 0 0 KATHY DUKE TREASURER/FORMER PRESIDENT 2.00 X X 0 0 0 LISA NELSON SECRETARY 2.00 X X 0 0 0 BETTY BERMAN SECRETARY THRU MAY 2014 1.00 X X 0 0 0 LARRY CLARK BOARD MEMBER THRU MAY 2014 1.00 X 0 0 0 DEAN DREYER BOARD MEMBER THRU MAY 2014 1.00 X 0 0 0 DUANE HAMILTON BOARD MEMBER 1.00 X 0 0 0 RICHARD HANFT BOARD MEMBER THRU MAY 2014 1.00 X 0 0 0 DONNA KIRSCHEMANN BOARD MEMBER 1.00 X 0 0 0 PAUL PIETSCH BOARD MEMBER 1.00 X 0 0 0 GLENN BEHRENDS BOARD MEMBER 1.00 X 0 0 0 EDWARD JUHL BOARD MEMBER 1.00 X 0 0 0 ROBERT NELSON BOARD MEMBER 1.00 X 0 0 0 LAVERYL DLOGHY BOARD MEMBER 1.00 X 0 0 0 MILLISA TIERNEY CHIEF EXECUTIVE OFFICER 40.00 X 121900 0 23005 DAWN BENGEN CHIEF FINANCIAL OFFICER 40.00 X 96130 0 12071 218030 0 35076 1 0 0 0 ARAMARK UNIFORM SERVICES 600 LINDEN AVENUE WATERLOO IA 50703 LAUNDRY SERVICES 149408 1 521307 521307 NURSING FACILITY 623000 11893022 11893022 ASSISTED LIVING 623000 1632158 1632158 APARTMENT REVENUE 623000 1192845 1192845 ENTRANCE FEES 623000 232359 232359 OTHER ACTIVITIES 623990 7454 7454 14957838 159887 159887 17494 0 17494 17494 17494 164947 94877 132438 78418 32509 16459 48968 48968 21499 18962 2537 2537 MAIN STREET REVENUE 623000 77676 77676 CATERING INCOME 623000 19349 19349 MISC INCOME 623000 8861 8861 4784 4784 110670 15818701 14957838 0 339556 253106 50483 202623 7411594 7407338 4256 266836 266681 155 666581 666173 408 676256 675863 393 157991 157991 58946 58946 26528 26528 1350895 1182086 168809 167776 167776 407913 320078 87835 481249 478141 3108 35756 4045 31711 551320 547759 3561 862726 857153 5573 105283 105283 MEDICAL SUPPLIES 778210 778210 FOOD 580505 580505 BAD DEBTS 44600 44600 QUALITY ASSESSMENT FEES 37108 37108 133002 42746 58424 31832 15054181 13962544 1059805 31832 2965423 3483460 291593 292378 19250 286367 1053550 1121036 5628 86370 76666 25408328 10275539 14215360 15132789 2823717 2738765 284579 313476 930167 3673472 22670009 27124037 1591400 1701402 3833082 4483107 7914094 10916456 122994 126966 90286 71754 230574 187207 13782430 17486892 X 6313980 7069566 42121 29912 2531478 2537667 8887579 9637145 22670009 27124037 764520 -14954 0 X 0 1 X 1 0 X 267166 451908 259377 372412 521301 1872164 13229147 14242606 14482945 14800281 14957838 71712817 13496313 14694514 14742322 15172693 15479139 73584981 9000 28911 11796 5250 54957 0 9000 28911 11796 5250 54957 73530024 89625 109120 110479 139854 177381 626459 89625 109120 110479 139854 177381 626459 132169 132169 13585938 14803634 14852801 15312547 15788689 74343609 0.98910 0.99150 0.00840 0.00760 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 1 0 5.00 125 0 1 X 2531478 6189 2537667 2521958 9520 2531478 2516608 5350 2521958 2512111 4497 2516608 2507555 4556 2512111 0.00000 1.00000 0.00000 0 0 256890 256890 20940849 7469391 13471458 3282374 2806148 476226 928215 928215 15132789 RESIDENTS AND SECURITY DEPOSITS 7611 BOND FUNDS 3651290 REPAIR RESERVE ACCOUNT 14571 3673472 ANNUITY INTEREST PAYABLE 6738 ASSET RETIREMENT OBLIGATION 109166 FAIR VALUE OF DERIVATIVE INSTRUMENT 71303 187207 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. THE TAX RETURNS FOR THE YEARS 2011 TO 2013 ARE OPEN TO EXAMINATION BY FEDERAL, LOCAL, AND STATE AUTHORITIES. A CITY OF EVANSDALE IOWA 426006424 299218AR8 2010-08-12 8201220 BUILDING IMPROVEMENTS, EXPANSIONS, AND REFINANCING 2005 BONDS 0 0 0 B CITY OF EVANSDALE IOWA 426006424 2014-12-18 3155000 BUILDING IMPROVEMENTS, EXPANSIONS, AND ISSUANCE COSTS 0 0 0 A 505906 8265000 981282 164024 2858494 4530346 2011 1 0 1 1 B 450000 3155000 25155 459838 2670007 2015 0 0 0 1 A 0 0 0 0 0.07100 0.07100 0 0 1 B 0 0 0 0 0 0 1 A 0 1 0 0 0 1 WACHOVIA BANK 10.000000000000 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 SCHEDULE K, PART II COLUMN A THE SUM OF THE LINES 4-12 DO NOT EQUAL THE BOND PROCEEDS INCLUDED IN LINE 3. THIS AMOUNT IS EQUAL TO THE BOND DISCOUNT OF THE ORIGINAL ISSUE AND THE INTEREST EARNED ON THE INVESTED BOND FUNDS. 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. 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 11 THE FORM 990 WILL BE REVIEWED BY THE BOARD OF DIRECTORS WITH THE CFO BEFORE IT IS FILED WITH THE IRS. 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 FINANCIAL OFFICER IS DETERMINED BY THE EXECUTIVE DIRECTOR. THE CFO 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. HOME CONNECTIONS LLC 7517 UNIVERSITY AVE CEDAR FALLS IA 50613 205472733 IN-HOME SERVICES IA 5828 590 CEDAR FALLS LUTHERAN HOME