BETHEL LUTHERAN HOME: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BETHEL LUTHERAN HOME (EIN 46-0259554)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-08-23
IRS object ID: 201302359349300900
Schema version: 2012v2.1
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 K
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-08-23T15:48:31-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WOHLENBERG RITZMAN & CO LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1018	AddressLine1
City	YANKTON	City
State	SD	State
ZIP Code	57078	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	460259554	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	BETHEL LUTHERAN HOME	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	BETH	NameControl
Phone	6052564539	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1001 SOUTH EGAN AVE	AddressLine1
City	MADISON	City
State	SD	State
ZIP Code	57042	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JAMES IVERSON	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	6052564539	Phone
Date Signed	2013-08-15	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Date Prepared	2013-08-19	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	JAMES IVERSON	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1001 S EGAN	AddressLine1
City	MADISON	City
State	SD	State
ZIP Code	57042	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	4859348	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.BETHELCOMMUNITY.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
State Legal Domicile	SD	StateLegalDomicile
Activity Or Mission Description	BETHEL LUTHERAN HOME IS A MINISTRY TO THE ELDERLY CONSISTING OF VARIOUS LEVELS OF CARE.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	18	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	18	NbrIndependentVotingMembers
Total Nbr Employees	186	TotalNbrEmployees
Total Nbr Volunteers	48	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	200497	ContributionsGrantsPriorYear
Contributions Grants Current Year	89993	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	4702281	ProgramServiceRevenuePriorYear
Program Service Revenue CY	4767224	ProgramServiceRevenueCY
Investment Income Prior Year	3735	InvestmentIncomePriorYear
Investment Income Current Year	1699	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	4906513	TotalRevenuePriorYear
Total Revenue Current Year	4858916	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	3163065	SalariesEtcPriorYear
Salaries Etc Current Year	3320265	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	25449	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1398855	OtherExpensePriorYear
Other Expenses Current Year	1513169	OtherExpensesCurrentYear
Total Expenses Prior Year	4561920	TotalExpensesPriorYear
Total Expenses Current Year	4833434	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	344593	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	25482	RevenuesLessExpensesCY
Total Assets BOY	4249310	TotalAssetsBOY
Total Assets EOY	4891603	TotalAssetsEOY
Total Liabilities BOY	1865657	TotalLiabilitiesBOY
Total Liabilities EOY	2482468	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	2383653	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	2409135	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	BETHEL LUTHERAN HOME IS A MINISTRY TO THE ELDERLY CONSISTING OF VARIOUS LEVELS OF CARE.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	3311246	Expense
Revenue	3906248	Revenue
Description	A SKILLED/SUB-ACUTE CARE NURSING HOME THAT CONSISTS OF 59 BEDS, ALL OF WHICH ARE MEDICAID/MEDICARE CERTIFIED.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	146762	Expense
Revenue	202419	Revenue
Description	BETHEL APARTMENTS ARE 12 CONGREGATE HOUSING UNITS AND A TWO UNIT DUPLEX THAT ALLOW INDIVIDUALS TO REMAIN AS INDEPENDENT AS POSSIBLE AND YET MAKES AVAILABLE A WIDE VARIETY OF SUPPORTIVE SERVICES SHOULD THEY BE NEEDED.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	332873	Expense
Revenue	322028	Revenue
Description	BETHEL SUITES ASSISTED LIVING ARE 12 UNITS WHERE CARE IS PROVIDED WHILE ENCOURAGING INDEPENDENCE IN THE RESIDENTS. RESIDENTS MUST BE INDEPENDENT OR REQUIRE MINIMUM ASSISTANCE WITH DAILY TASKS.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	453355	Expense
Revenue	336529	Revenue
Description	INTERGENERATIONAL DAY CARE PROGRAM THAT PROVIDES SERVICE TO AGING ADULTS AND TO CHILDREN.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	453355	TotalOfOtherProgramServiceExp
Total Of Other Program Service Rev	336529	TotalOfOtherProgramServiceRev
Total Program Service Expense	4244236	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	true	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	2	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	186	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	18	NbrVotingGoverningBodyMembers
Number Independent Voting Members	18	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	JAMES IVERSON	NamePerson
Telephone Number	6052564539	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1001 SOUTH EGAN	AddressLine1
City	MADISON	City
State	SD	State
ZIP Code	57042	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (19 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
CECILIA WITTMAYER
SECRETARY	1.00	X	X	0	0	0
BARBARA ACHESON
DIRECTOR	1.00	X		0	0	0
ROGER JOHNSON
DIRECTOR	1.00	X		0	0	0
TOM FARRELL
DIRECTOR	1.00	X		0	0	0
LOWELL LARSON
DIRECTOR	1.00	X		0	0	0
DAN WENTWORTH
DIRECTOR	1.00	X		0	0	0
JOYCE DRAGSETH
PRESIDENT	1.00	X	X	0	0	0
LLOYD GUNDVALDSON
VICE PRESIDE	1.00	X	X	0	0	0
REV WAYNE MEIDINGER
DIRECTOR	1.00	X		0	0	0
MARK SCHULTZ
DIRECTOR	1.00	X		0	0	0
DALE SHUMAKER
DIRECTOR	1.00	X		0	0	0
REV BECKY SENNER
DIRECTOR	1.00	X		0	0	0
SHERRY VANLIERE
DIRECTOR	1.00	X		0	0	0
JACKIE MILES
DIRECTOR	1.00	X		0	0	0
TIM CAMPBELL
DIRECTOR	1.00	X		0	0	0
TODD COPELAND
TREASURER	1.00	X	X	0	0	0
LISA BAASCH
DIRECTOR	1.00	X		0	0	0
PAUL JOHANSEN
DIRECTOR	1.00	X		0	0	0
JAMES IVERSON
EXEC DIRECTO	40.00		X	78618	0	15298

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	78618	TotalReportableCompFromOrg
Total Other Compensation	15298	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	TSP INC	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1112 N WEST AVE	AddressLine1
City	SIOUX FALLS	City
State	SD	State
ZIP Code	57104	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	ARCHITECTS	DescriptionOfServices
Compensation	130284	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
Related Organizations	17712	RelatedOrganizations
All Other Contributions	72281	AllOtherContributions
Total Contributions	89993	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
NURSING HOME & ASSISTED LIVIN	623000	4138682	4138682
DAYCARE	623000	316800	316800
APARTMENTS & TWIN HOMES	623000	199046	199046
OTHER OPERATING REVENUE	623000	112696	112696

Field	Value	IRS element (for citing)
Total Program Service Revenue	4767224	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	2131	TotalRevenueColumn
Exclusion	$2,131	ExclusionAmount

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	432	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	-432	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-432	TotalRevenueColumn
Related Or Exempt Function Income	-432	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4858916	TotalRevenueColumn
Related Or Exempt Function Income	4766792	RelatedOrExemptFunctionIncome
Exclusion	$2,131	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	78618	Total
Management And General	78618	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	2583926	Total
Program Services	2418576	ProgramServices
Management And General	165350	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	38456	Total
Program Services	33410	ProgramServices
Management And General	5046	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	436912	Total
Program Services	401098	ProgramServices
Management And General	35814	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	182353	Total
Program Services	165110	ProgramServices
Management And General	17243	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	13171	Total
Management And General	13171	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	229013	Total
Program Services	172141	ProgramServices
Management And General	56872	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	25315	Total
Program Services	2700	ProgramServices
Management And General	2414	ManagementAndGeneral
Fundraising	20201	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	45138	Total
Program Services	2011	ProgramServices
Management And General	43127	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	224315	Total
Program Services	216761	ProgramServices
Management And General	7554	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	5622	Total
Management And General	5622	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	15753	Total
Program Services	13428	ProgramServices
Management And General	2325	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	52873	Total
Program Services	52873	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	236530	Total
Program Services	236530	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	128666	Total
Program Services	29800	ProgramServices
Management And General	98866	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
FOOD	222562	222562
NURSING SUPPLIES	135623	135623
DRUGS & MEDICINES	48649	48649
HOUSEKEEPING SUPPLIES	27564	27564

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	102375	Total
Program Services	65400	ProgramServices
Management And General	31727	ManagementAndGeneral
Fundraising	5248	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	4833434	Total
Program Services	4244236	ProgramServices
Management And General	563749	ManagementAndGeneral
Fundraising	25449	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	500	BOY
EOY	500	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	631929	BOY
EOY	467974	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	232981	BOY
EOY	230551	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	17553	BOY
EOY	21916	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	8658089	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	4637649	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	2973100	BOY
EOY	4020440	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	16957	BOY
EOY	43384	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	376290	BOY
EOY	106838	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	4249310	BOY
EOY	4891603	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	273655	BOY
EOY	462044	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	78907	BOY
EOY	39000	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	663534	BOY
EOY	1376381	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	246671	BOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	602890	BOY
EOY	605043	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1865657	BOY
EOY	2482468	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1856032	BOY
EOY	2296956	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	527621	BOY
EOY	112179	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2383653	BOY
EOY	2409135	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	4249310	BOY
EOY	4891603	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	25482	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	108385	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	172932	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	86918	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	200497	CurrentTaxYearMinus1Year
Current Tax Year	89993	CurrentTaxYear
Total	658725	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	4112701	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	4381633	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	4625048	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4702281	CurrentTaxYearMinus1Year
Current Tax Year	4767224	CurrentTaxYear
Total	22588887	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	4221086	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	4554565	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	4711966	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4902778	CurrentTaxYearMinus1Year
Current Tax Year	4857217	CurrentTaxYear
Total	23247612	Total

Field	Value	IRS element (for citing)
Public Support Total509	23247612	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	6142	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	5409	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	3790	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	3735	CurrentTaxYearMinus1Year
Current Tax Year	2131	CurrentTaxYear
Total	21207	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	6142	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	5409	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	3790	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	3735	CurrentTaxYearMinus1Year
Current Tax Year	2131	CurrentTaxYear
Total	21207	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	4227228	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	4559974	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	4715756	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4906513	CurrentTaxYearMinus1Year
Current Tax Year	4859348	CurrentTaxYear
Total	23268819	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.99910	PublicSupportPercentage509
Prior Year Support Percentage	0.99850	PriorYearSupportPercentage
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Number Funds Held	17	NumberFundsHeld
Contrib To Funds And Other Accounts	3323	ContribToFundsAndOtherAccounts
Aggregate Fund Value	31876	AggregateFundValue
Disclosed Orgs Legal Control	true	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	true	DisclosedForCharitablePurposes

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	229013	OtherCostOrOtherBasis
Book Value	229013	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	5487031	OtherCostOrOtherBasis
Depreciation	2828028	Depreciation
Book Value	2659003	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1406938	OtherCostOrOtherBasis
Depreciation	744801	Depreciation
Book Value	662137	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1481365	OtherCostOrOtherBasis
Depreciation	1064820	Depreciation
Book Value	416545	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	53742	OtherCostOrOtherBasis
Book Value	53742	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	4020440	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
TWIN HOME DEPOSITS	$585,000
TENANT SECURITY DEPOSITS	$19,465
AMOUNTS HELD FOR OTHERS	$578

Field	Value	IRS element (for citing)
Total Of Amounts	605043	TotalOfAmounts
Tot Revenue Etc Audited Fincl Stmt	4847203	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	4847203	RevenueSubtotal
Other Revenues Not Included	11713	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	11713	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	4858916	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	4833434	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	4833434	ExpensesSubtotal
Total Expenses Per Form990	4833434	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	REVENUE AMOUNTS INCLUDED ON RETURN - OTHER	Identifier
Return Reference	SCHEDULE D, PAGE 4, PART XI, LINE 4B	ReturnReference
Explanation	CONTRIBUTIONS WITH DONOR RESTRICTIONS 25 INTEREST INCOME ON DONOR RESTRICTED DEPOSITS 43 TEMPORARILY RESTRICTED REVENUE 11,645	Explanation

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	FIRST BANK & TRUST	BusinessNameLine1

Field	Value	IRS element (for citing)
Issuer EIN	466000277	IssuerEIN
Date Issued	2012-06-12	DateIssued
Issue Price	1400000	IssuePrice
Description Of Purpose	REFUND OUTSTANDING SERIES 1997 & SERIES 2003 BONDS, CHILD CARE CENTER LOAN,	DescriptionOfPurpose
Defeased	false	Defeased
On Behalf Of Issuer	false	OnBehalfOfIssuer
Pool Financing	false	PoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Amount Retired	620582	AmountRetired
Amount Bond Defeased	620582	AmountBondDefeased
Total Proceeds	1400000	TotalProceeds
Issuance Costs From Proceeds	10467	IssuanceCostsFromProceeds
Capital Expenditures	527015	CapitalExpenditures
Other Spent Proceeds	241936	OtherSpentProceeds
Year Of Subst Completion	2012	YearOfSubstCompletion
Current Refunding	true	CurrentRefunding
Advance Refunding	false	AdvanceRefunding
Final Allocation Made	true	FinalAllocationMade
Adequate Books And Recds Maintaind	true	AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	false	OwningBondFinancedProperty
Any Lease Arrangements	false	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	false	MngmentCntrctBondFinancdPrprty
Any Research Agreements	false	AnyResearchAgreements
Bond Iss Meet Prvt Security Pay Test	false	BondIssMeetPrvtSecurityPayTest
Change In Use Bond Financed Prop	false	ChangeInUseBondFinancedProp
Remedial Action Taken	false	RemedialActionTaken
Non Qualified Bond Remed Procdrs	false	NonQualifiedBondRemedProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	false	Form8038TFiled
Rebate Not Due Yet	false	RebateNotDueYet
Exception To Rebate	false	ExceptionToRebate
No Rebate Due	false	NoRebateDue
Variable Rate Issue	false	VariableRateIssue
Hedge Identified In Books And Recds	false	HedgeIdentifiedInBooksAndRecds
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGIC
Gross Proceeds Invested	false	GrossProceedsInvested
Written Proc To Monitor Reqs	false	WrittenProcToMonitorReqs

Form990 Schedule K Part V Form990ScheduleKPartV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Proc To Undertk Corrective Action	false	ProcToUndertkCorrectiveAction

Form990 Schedule K Part VI Form990ScheduleKPartVI

Field	Value	IRS element (for citing)
Identifier	PURPOSE OF ISSUE DESCRIPTION	Identifier
Return Reference	SCHEDULE K	ReturnReference
Explanation	FIRST BANK TRUST AND MAKE ADDITIONAL IMPROVEMENTS TO FACILITIES	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS	FORM 990, PAGE 1, PART I, LINE 6	BOARD MEMBERS SERVE WITHOUT COMPENSATION VOLUNTEERS HELP WITH OUTINGS AND EVENTS
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	INTERGENERATIONAL DAY CARE PROGRAM THAT PROVIDES SERVICE TO AGING ADULTS AND TO CHILDREN.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	RETURN PREPARED BY AN INDEPENDENT AUDITING FIRM AND REVIEWED BY THE GOVERNING BOARD
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	PERIODIC REVIEW
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	ANNUAL EVALUATION BY THE BOARD OF DIRECTORS & AND AN ANNUAL SALARY REVIEW BY FINANCE COMMITTEE WHICH RECOMMENDS TO THE BOARD OF DIRECTORS
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	ANNUAL SALARY REVIEW BY FINANCE COMMITEE WHICH RECOMMENDS TO BOARD OF DIRECTORS
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	DOCUMENTS MADE AVAILABLE TO THE PUBLIC ON REQUEST

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	BETHEL LUTHERAN HOME FOUNDATION	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1001 S EGAN AVE	AddressLine1
City	MADISON	City
State	SD	State
ZIP Code	57042	ZIPCode

Field	Value	IRS element (for citing)
EIN	460403284	EIN
Primary Activities	FUNDRAISIN	PrimaryActivities
Legal Domicile State	SD	LegalDomicileState
Exempt Code Section	501C3	ExemptCodeSection
Public Charity Status	7	PublicCharityStatus
Direct Controlling Entity NA	N/A	DirectControllingEntityNA
Controlled Org	false	ControlledOrg

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	true	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	true	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	true	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (3 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
BETHEL LUTHERAN HOME FOUNDATION
C	15196	CASH
BETHEL LUTHERAN HOME FOUNDATION
Q	2516	CASH
BETHEL LUTHERAN HOME FOUNDATION
H	200000	FMV