BETHEL LUTHERAN HOME: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: BETHEL LUTHERAN HOME (EIN 46-0259554)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-10-08
IRS object ID: 201202839349300265
Schema version: 2011v1.2
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 K
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-10-08T08:47:24-05:00	Timestamp
Tax Period End Date	2011-12-31	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	2011-01-01	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	2012-10-15	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Date Prepared	2012-10-02	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	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	4906513	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	17	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	17	NbrIndependentVotingMembers
Total Nbr Employees	165	TotalNbrEmployees
Total Nbr Volunteers	30	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	86918	ContributionsGrantsPriorYear
Contributions Grants Current Year	200497	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	4625048	ProgramServiceRevenuePriorYear
Program Service Revenue CY	4702281	ProgramServiceRevenueCY
Investment Income Prior Year	3790	InvestmentIncomePriorYear
Investment Income Current Year	3735	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	4715756	TotalRevenuePriorYear
Total Revenue Current Year	4906513	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	3132691	SalariesEtcPriorYear
Salaries Etc Current Year	3163065	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	32377	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1398800	OtherExpensePriorYear
Other Expenses Current Year	1398855	OtherExpensesCurrentYear
Total Expenses Prior Year	4531491	TotalExpensesPriorYear
Total Expenses Current Year	4561920	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	184265	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	344593	RevenuesLessExpensesCY
Total Assets BOY	3720600	TotalAssetsBOY
Total Assets EOY	4249310	TotalAssetsEOY
Total Liabilities BOY	2028740	TotalLiabilitiesBOY
Total Liabilities EOY	1865657	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1691860	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	2383653	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	3121645	Expense
Revenue	3839597	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	121546	Expense
Revenue	192457	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	364067	Expense
Revenue	334863	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	462086	Expense
Revenue	335364	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	462086	TotalOfOtherProgramServiceExp
Total Of Other Program Service Rev	335364	TotalOfOtherProgramServiceRev
Total Program Service Expense	4069344	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	true	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	true	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
Transaction Related Entity	false	TransactionRelatedEntity
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	165	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	17	NbrVotingGoverningBodyMembers
Number Independent Voting Members	17	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	false	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 (17 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
JAMES IVERSON
EXEC DIRECTO	40.00		X	75231	0	13675

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	75231	TotalReportableCompFromOrg
Total Other Compensation	13675	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Related Organizations	187824	RelatedOrganizations
All Other Contributions	12673	AllOtherContributions
Total Contributions	200497	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
NURSING HOME & ASSISTED LIVIN	623000	4084412	4084412
DAYCARE	623000	310111	310111
APARTMENTS & TWIN HOMES	623000	190696	190696
OTHER OPERATING REVENUE	623000	117062	117062

Field	Value	IRS element (for citing)
Total Program Service Revenue	4702281	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	3735	TotalRevenueColumn
Exclusion	$3,735	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4906513	TotalRevenueColumn
Related Or Exempt Function Income	4702281	RelatedOrExemptFunctionIncome
Exclusion	$3,735	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	75231	Total
Management And General	75231	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	2413236	Total
Program Services	2309541	ProgramServices
Management And General	94946	ManagementAndGeneral
Fundraising	8749	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	34887	Total
Program Services	30352	ProgramServices
Management And General	4535	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	460554	Total
Program Services	435385	ProgramServices
Management And General	25169	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	179157	Total
Program Services	157421	ProgramServices
Management And General	21736	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	12300	Total
Management And General	12300	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	153270	Total
Program Services	114971	ProgramServices
Management And General	38299	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	21510	Total
Program Services	1803	ProgramServices
Management And General	10011	ManagementAndGeneral
Fundraising	9696	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	31527	Total
Program Services	2036	ProgramServices
Management And General	29491	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	203165	Total
Program Services	195502	ProgramServices
Management And General	7663	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	5262	Total
Management And General	5262	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	6609	Total
Program Services	4572	ProgramServices
Management And General	2037	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	58472	Total
Program Services	58472	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	235708	Total
Program Services	235708	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	107499	Total
Program Services	14270	ProgramServices
Management And General	93229	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
FOOD	221460	221460
SUPPLIES	176011	168989	7022
DRUGS & MEDICINES	38681	38681
HOUSEKEEPING SUPPLIES	24599	24599

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	102782	Total
Program Services	55582	ProgramServices
Management And General	33268	ManagementAndGeneral
Fundraising	13932	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	4561920	Total
Program Services	4069344	ProgramServices
Management And General	460199	ManagementAndGeneral
Fundraising	32377	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	428499	BOY
EOY	631929	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	231746	BOY
EOY	232981	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	23639	BOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	20445	BOY
EOY	17553	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	7475266	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	4502166	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	2982009	BOY
EOY	2973100	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	19900	BOY
EOY	16957	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	13862	BOY
EOY	376290	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	3720600	BOY
EOY	4249310	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	236502	BOY
EOY	273655	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	117000	BOY
EOY	78907	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	809023	BOY
EOY	663534	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	264105	BOY
EOY	246671	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	602110	BOY
EOY	602890	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	2028740	BOY
EOY	1865657	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1516576	BOY
EOY	1856032	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	175284	BOY
EOY	527621	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1691860	BOY
EOY	2383653	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3720600	BOY
EOY	4249310	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	344593	ReconcilationRevenueExpenses
Reconcilation Other Changes	347200	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated

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	47780	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	108385	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	172932	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	86918	CurrentTaxYearMinus1Year
Current Tax Year	200497	CurrentTaxYear
Total	616512	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	3805663	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	4112701	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	4381633	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4625048	CurrentTaxYearMinus1Year
Current Tax Year	4702281	CurrentTaxYear
Total	21627326	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	3853443	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	4221086	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	4554565	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4711966	CurrentTaxYearMinus1Year
Current Tax Year	4902778	CurrentTaxYear
Total	22243838	Total

Field	Value	IRS element (for citing)
Public Support Total509	22243838	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	14210	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	6142	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5409	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	3790	CurrentTaxYearMinus1Year
Current Tax Year	3735	CurrentTaxYear
Total	33286	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	14210	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	6142	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5409	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	3790	CurrentTaxYearMinus1Year
Current Tax Year	3735	CurrentTaxYear
Total	33286	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	3867653	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	4227228	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	4559974	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4715756	CurrentTaxYearMinus1Year
Current Tax Year	4906513	CurrentTaxYear
Total	22277124	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.99850	PublicSupportPercentage509
Prior Year Support Percentage	0.99830	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)
Donor Advised Contributions	3228	DonorAdvisedContributions
Contrib To Funds And Other Accounts	200497	ContribToFundsAndOtherAccounts
Aggregate DAF Value	28553	AggregateDAFValue
Disclosed Orgs Legal Control	true	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	true	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	29013	OtherCostOrOtherBasis
Book Value	29013	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4806787	OtherCostOrOtherBasis
Depreciation	2715237	Depreciation
Book Value	2091550	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	996911	OtherCostOrOtherBasis
Depreciation	746053	Depreciation
Book Value	250858	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1398723	OtherCostOrOtherBasis
Depreciation	1040876	Depreciation
Book Value	357847	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	243832	OtherCostOrOtherBasis
Book Value	243832	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	2973100	TotalOfBookValueLandBuildings

Other Assets OtherAssets (2 entries)

DescriptionDescription	Book ValueBookValue
CAPITAL CAMPAIGN RECEIVABLE	358400
SECURITY DEPOSITS-TENANTS	17890

Field	Value	IRS element (for citing)
Total Book Value Other Assets	376290	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
TWIN HOME DEPOSITS	$585,000
TENANT SECURITY DEPOSITS	$17,890

Field	Value	IRS element (for citing)
Total Of Amounts	602890	TotalOfAmounts
Total Revenue	4906513	TotalRevenue
Total Expenses	4561920	TotalExpenses
Excess Or Deficit For Year	344593	ExcessOrDeficitForYear
Other	-$169,962	OtherAmount
Total Adjustments	-169962	TotalAdjustments
Excess Or Deficit Per FS	174631	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	4736551	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	4736551	RevenueSubtotal
Other Revenues Not Included	169962	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	169962	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	4906513	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	4561920	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	4561920	ExpensesSubtotal
Total Expenses Per Form990	4561920	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
RECONCILIATION OF CHANGES - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 8	CONTRIBUTIONS WITH DONOR RESTRICTIONS -339 INTEREST INCOME ON DONOR RESTRICTED DEPOSITS -41 TEMPORARILY RESTRICTED REVENUE -169,582
REVENUE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 4B	CONTRIBUTIONS WITH DONOR RESTRICTIONS 339 INTEREST INCOME ON DONOR RESTRICTED DEPOSITS 41 TEMPORARILY RESTRICTED REVENUE 169,582

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Issuer Name IssuerName

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

Field	Value	IRS element (for citing)
Issuer EIN	460393349	IssuerEIN
Date Issued	2003-05-29	DateIssued
Issue Price	432687	IssuePrice
Description Of Purpose	CONSTRUCTION	DescriptionOfPurpose
Defeased	true	Defeased
On Behalf Of Issuer	true	OnBehalfOfIssuer
Pool Financing	false	PoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Current Refunding	false	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)
Owning Bond Financed Property	false	OwningBondFinancedProperty
Any Lease Arrangements	false	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	false	MngmentCntrctBondFinancdPrprty
Engage Bond Counsel Contracts	false	EngageBondCounselContracts
Any Research Agreements	false	AnyResearchAgreements
Engage Bond Counsel Research	false	EngageBondCounselResearch
Post Issuance Compliance Procdrs	false	PostIssuanceComplianceProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Form8038 T Filed	false	Form8038TFiled
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
Exception To Rebate	false	ExceptionToRebate

Field	Value	IRS element (for citing)
Fed Tax Requirements Compliance	X	FedTaxRequirementsCompliance

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 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
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 5	INCREASE IN NET ASSETS DUE TO PREVIOUSLY REPORTED CARING-PREPARING CAPITAL CAMPAIGN TRANSACTIONS RECOGNIZED AS AN AGENCY TRANSACTION BETWEEN BETHEL LUTHERAN HOME FOUNDATION, INC AND BETHEL LUTHERAN HOME.

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
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	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 (2 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
BETHEL LUTHERAN HOME FOUNDATION
C	30411	CASH
BETHEL LUTHERAN HOME FOUNDATION
P	256	EXPENSE