﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2010v3.4">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-11-09T14:45:06-06:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>WOHLENBERG RITZMAN &amp; CO LLC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO BOX 1018</AddressLine1>
        <City>YANKTON</City>
        <State>SD</State>
        <ZIPCode>57078</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>460259554</EIN>
      <Name>
        <BusinessNameLine1>BETHEL LUTHERAN HOME</BusinessNameLine1>
      </Name>
      <NameControl>BETH</NameControl>
      <Phone>6052564539</Phone>
      <USAddress>
        <AddressLine1>1001 SOUTH EGAN AVE</AddressLine1>
        <City>MADISON</City>
        <State>SD</State>
        <ZIPCode>57042</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>JAMES IVERSON</Name>
      <Title>EXECUTIVE DIRECTOR</Title>
      <Phone>6052564539</Phone>
      <DateSigned>2011-11-01</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <DatePrepared>2011-11-03</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="7">
    <IRS990 documentId="RetDoc5" referenceDocumentId="RetDoc7">
      <NameOfPrincipalOfficerPerson>JAMES IVERSON</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>1001 S EGAN</AddressLine1>
        <City>MADISON</City>
        <State>SD</State>
        <ZIPCode>57042</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>4715756</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.BETHELCOMMUNITY.COM</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <StateLegalDomicile>SD</StateLegalDomicile>
      <ActivityOrMissionDescription>BETHEL LUTHERAN HOME IS A MINISTRY TO THE ELDERLY CONSISTING OF VARIOUS LEVELS OF CARE. BETHEL LUTHERAN HOME CONSISTS OF A 59 BED NURSING HOME, A 12 UNIT CONGREGATE HOUSING FOR THE ELDERLY, A 12 BED ASSISTED LIVING CENTER, A 2 UNIT DUPLEX AND AN INTERGENERATIONAL DAY CARE SERVICE.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>19</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>19</NbrIndependentVotingMembers>
      <TotalNbrEmployees>181</TotalNbrEmployees>
      <TotalNbrVolunteers>30</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>172932</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>86918</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>4381633</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>4625048</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>5409</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>3790</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>4559974</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>4715756</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>2988901</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>3132691</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>26137</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>1349850</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>1398800</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>4338751</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>4531491</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>221223</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>184265</RevenuesLessExpensesCY>
      <TotalAssetsBOY>3701451</TotalAssetsBOY>
      <TotalAssetsEOY>3720600</TotalAssetsEOY>
      <TotalLiabilitiesBOY>2193856</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>2028740</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>1507595</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>1691860</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>BETHEL LUTHERAN HOME IS A MINISTRY TO THE ELDERLY CONSISTING OF VARIOUS LEVELS OF CARE. BETHEL LUTHERAN HOME CONSISTS OF A 59 BED NURSING HOME, A 12 UNIT CONGREGATE HOUSING FOR THE ELDERLY, A 12 BED ASSISTED LIVING CENTER, A 2 UNIT DUPLEX AND AN INTERGENERATIONAL DAY CARE SERVICE.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>3170766</Expense>
      <Revenue>3770632</Revenue>
      <Description>A SKILLED/SUB-ACUTE CARE NURSING HOME THAT CONSISTS OF 59 BEDS, ALL OF WHICH ARE MEDICAID/MEDICARE CERTIFIED.</Description>
      <Activity2>
        <Expense>148998</Expense>
        <Revenue>190972</Revenue>
        <Description>BETHEL APARTMENTS ARE CONGREGATE HOUSING THAT ALLOWS INDIVIDUALS TO REMAIN AS INDEPENDENT AS POSSIBLE AND YET MAKES AVAILABLE A WIDE VARIETY OF SUPPORTIVE SERVICES SHOULD THEY BE NEEDED.</Description>
      </Activity2>
      <Activity3>
        <Expense>375099</Expense>
        <Revenue>330756</Revenue>
        <Description>BETHEL SUITES ASSISTED LIVING PURPOSE IS TO PROVIDE CARE WHILE ENCOURAGING INDEPENDENCE IN THE RESIDENTS THAT LIVE THERE. RESIDENTS MUST BE INDEPENDENT OR REQUIRE MINIMUM ASSISTANCE WITH DAILY TASKS.</Description>
      </Activity3>
      <ActivityOther>
        <Expense>470724</Expense>
        <Revenue>332688</Revenue>
        <Description>INTERGENERATIONAL DAY CARE PROGRAM THAT PROVIDES SERVICE TO AGING ADULTS AND TO CHILDREN.</Description>
      </ActivityOther>
      <TotalOfOtherProgramServiceExp>470724</TotalOfOtherProgramServiceExp>
      <TotalOfOtherProgramServiceRev>332688</TotalOfOtherProgramServiceRev>
      <TotalProgramServiceExpense>4165587</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc3">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc4">true</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc4">false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc4">false</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc4">false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc4">false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc4">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc4">false</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc4">false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc4">false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc4">true</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc4">false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc4">true</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds referenceDocumentId="RetDoc6">true</TaxExemptBonds>
      <InvestTaxExemptBonds>false</InvestTaxExemptBonds>
      <EscrowAccount>true</EscrowAccount>
      <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity referenceDocumentId="RetDoc8">false</DisregardedEntity>
      <RelatedEntity referenceDocumentId="RetDoc8">true</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity referenceDocumentId="RetDoc8">false</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg referenceDocumentId="RetDoc8">false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership referenceDocumentId="RetDoc8">false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>2</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>181</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <ExcessBusinessHoldings>false</ExcessBusinessHoldings>
      <TaxableDistributions>false</TaxableDistributions>
      <DistributionToDonor>false</DistributionToDonor>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>19</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>19</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>true</CompensationProcessCEO>
      <CompensationProcessOther>true</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>ORGANIZATION</NamePerson>
        <TelephoneNumber>6052564539</TelephoneNumber>
        <AddressUS>
          <AddressLine1>1001 SOUTH EGAN</AddressLine1>
          <City>MADISON</City>
          <State>SD</State>
          <ZIPCode>57042</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>CECILIA WITTMAYER</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BARBARA ACHESON</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROGER JOHNSON</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BETTY STROM</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JOYCE FARR</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DAN WENTWORTH</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JOYCE DRAGSETH</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LLOYD GUNDVALDSON</NamePerson>
        <Title>VICE PRESIDE</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>REV WAYNE MEIDINGER</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARK SCHULTZ</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DALE SHUMAKER</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>REV BECKY SENNER</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SHERRY VANLIERE</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SUSIE WAGONER</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>TIM CAMPBELL</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>TODD COPELAND</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JAMES IVERSON</NamePerson>
        <Title>EXEC DIRECTO</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>71210</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>14000</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>71210</TotalReportableCompFromOrg>
      <TotalOtherCompensation>14000</TotalOtherCompensation>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <AllOtherContributions>86918</AllOtherContributions>
      <TotalContributions>86918</TotalContributions>
      <ProgramServiceRevenue>
        <Description>NURSING HOME &amp; ASSISTED LIVIN</Description>
        <BusinessCode>623000</BusinessCode>
        <TotalRevenueColumn>3993067</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3993067</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>DAYCARE</Description>
        <BusinessCode>623000</BusinessCode>
        <TotalRevenueColumn>313027</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>313027</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>APARTMENTS &amp; TWIN HOMES</Description>
        <BusinessCode>623000</BusinessCode>
        <TotalRevenueColumn>188648</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>188648</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>OTHER OPERATING REVENUE</Description>
        <BusinessCode>623000</BusinessCode>
        <TotalRevenueColumn>130306</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>130306</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>4625048</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>3790</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3790</RelatedOrExemptFunctionIncome>
      </InvestmentIncome>
      <TotalRevenue>
        <TotalRevenueColumn>4715756</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>4628838</RelatedOrExemptFunctionIncome>
      </TotalRevenue>
      <OtherSalariesAndWages>
        <Total>2427353</Total>
        <ProgramServices>2258486</ProgramServices>
        <ManagementAndGeneral>168867</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>31155</Total>
        <ProgramServices>27033</ProgramServices>
        <ManagementAndGeneral>4122</ManagementAndGeneral>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>507185</Total>
        <ProgramServices>481517</ProgramServices>
        <ManagementAndGeneral>25668</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>166998</Total>
        <ProgramServices>154033</ProgramServices>
        <ManagementAndGeneral>12965</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesOther>
        <Total>168355</Total>
        <ProgramServices>168355</ProgramServices>
      </FeesForServicesOther>
      <Advertising>
        <Total>20760</Total>
        <ProgramServices>20760</ProgramServices>
      </Advertising>
      <OfficeExpenses>
        <Total>23877</Total>
        <ProgramServices>23877</ProgramServices>
      </OfficeExpenses>
      <Occupancy>
        <Total>144660</Total>
        <ProgramServices>144660</ProgramServices>
      </Occupancy>
      <Travel>
        <Total>5986</Total>
        <ProgramServices>5986</ProgramServices>
      </Travel>
      <ConferencesMeetings>
        <Total>16896</Total>
        <ProgramServices>15082</ProgramServices>
        <ManagementAndGeneral>1814</ManagementAndGeneral>
      </ConferencesMeetings>
      <Interest>
        <Total>70082</Total>
        <ProgramServices>70082</ProgramServices>
      </Interest>
      <DepreciationDepletion>
        <Total>248691</Total>
        <ProgramServices>248691</ProgramServices>
      </DepreciationDepletion>
      <Insurance>
        <Total>110643</Total>
        <ProgramServices>14184</ProgramServices>
        <ManagementAndGeneral>96459</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>FOOD</Description>
        <Total>213004</Total>
        <ProgramServices>213004</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>SUPPLIES</Description>
        <Total>144155</Total>
        <ProgramServices>129726</ProgramServices>
        <ManagementAndGeneral>14429</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>MAINTENANCE &amp; REPAIRS</Description>
        <Total>52260</Total>
        <ProgramServices>52260</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>HOUSEKEEPING</Description>
        <Total>43225</Total>
        <ProgramServices>43225</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>DRUGS &amp; MEDICINES</Description>
        <Total>41733</Total>
        <ProgramServices>41733</ProgramServices>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>94473</Total>
        <ProgramServices>52893</ProgramServices>
        <ManagementAndGeneral>15443</ManagementAndGeneral>
        <Fundraising>26137</Fundraising>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>4531491</Total>
        <ProgramServices>4165587</ProgramServices>
        <ManagementAndGeneral>339767</ManagementAndGeneral>
        <Fundraising>26137</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>75913</BOY>
        <EOY>500</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>305121</BOY>
        <EOY>428499</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>224783</BOY>
        <EOY>231746</EOY>
      </AccountsReceivable>
      <InventoriesForSaleOrUse>
        <BOY>20937</BOY>
        <EOY>23639</EOY>
      </InventoriesForSaleOrUse>
      <PrepaidExpensesDeferredCharges>
        <BOY>13430</BOY>
        <EOY>20445</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>7365598</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>4383589</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>3021395</BOY>
        <EOY>2982009</EOY>
      </LandBuildingsEquipmentBasisNet>
      <IntangibleAssets>
        <BOY>22842</BOY>
        <EOY>19900</EOY>
      </IntangibleAssets>
      <OtherAssetsTotal>
        <BOY>17030</BOY>
        <EOY>13862</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>3701451</BOY>
        <EOY>3720600</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>224336</BOY>
        <EOY>236502</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>107250</BOY>
        <EOY>117000</EOY>
      </DeferredRevenue>
      <TaxExemptBondLiabilities>
        <BOY>945781</BOY>
        <EOY>809023</EOY>
      </TaxExemptBondLiabilities>
      <MortNotesPyblSecuredInvestProp>
        <BOY>446497</BOY>
        <EOY>264105</EOY>
      </MortNotesPyblSecuredInvestProp>
      <OtherLiabilities>
        <BOY>469992</BOY>
        <EOY>602110</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>2193856</BOY>
        <EOY>2028740</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>1328288</BOY>
        <EOY>1516576</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>179307</BOY>
        <EOY>175284</EOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>1507595</BOY>
        <EOY>1691860</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>3701451</BOY>
        <EOY>3720600</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>184265</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>57908</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>47780</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>108385</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>172932</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>86918</CurrentTaxYear>
        <Total>473923</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>3652472</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>3805663</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>4112701</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>4381633</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>4625048</CurrentTaxYear>
        <Total>20577517</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus4Years>3710380</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>3853443</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>4221086</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>4554565</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>4711966</CurrentTaxYear>
        <Total>21051440</Total>
      </Total509>
      <PublicSupportTotal509>21051440</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>7326</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>14210</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>6142</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>5409</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>3790</CurrentTaxYear>
        <Total>36877</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>7326</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>14210</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>6142</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>5409</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>3790</CurrentTaxYear>
        <Total>36877</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>3717706</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>3867653</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>4227228</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>4559974</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>4715756</CurrentTaxYear>
        <Total>21088317</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.99830</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.99780</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <NumberDAFsHeld>1</NumberDAFsHeld>
      <ContribToFundsAndOtherAccounts>86918</ContribToFundsAndOtherAccounts>
      <AggregateDAFValue>25284</AggregateDAFValue>
      <DisclosedOrgsLegalControl>false</DisclosedOrgsLegalControl>
      <DisclosedForCharitablePurposes>false</DisclosedForCharitablePurposes>
      <WrittenPolicyMonitoring>false</WrittenPolicyMonitoring>
      <Sect170hRequirementsSatisfied>false</Sect170hRequirementsSatisfied>
      <SolicitedAssetsForSale>false</SolicitedAssetsForSale>
      <AgentTrusteeEtc>false</AgentTrusteeEtc>
      <IncludedOnFS>false</IncludedOnFS>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>false</AreRelatedOrgsListedScheduleR>
      <Land>
        <OtherCostOrOtherBasis>29013</OtherCostOrOtherBasis>
        <BookValue>29013</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>4808101</OtherCostOrOtherBasis>
        <Depreciation>2594481</Depreciation>
        <BookValue>2213620</BookValue>
      </Buildings>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>1008561</OtherCostOrOtherBasis>
        <Depreciation>724979</Depreciation>
        <BookValue>283582</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>1451919</OtherCostOrOtherBasis>
        <Depreciation>1064129</Depreciation>
        <BookValue>387790</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>68004</OtherCostOrOtherBasis>
        <BookValue>68004</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>2982009</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>TWIN HOME DEPOSITS</Description>
        <Amount>585000</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>TENANT SECURITY DEPOSITS</Description>
        <Amount>17110</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>602110</TotalOfAmounts>
      <TotalRevenue>4715756</TotalRevenue>
      <TotalExpenses>4531491</TotalExpenses>
      <ExcessOrDeficitForYear>184265</ExcessOrDeficitForYear>
      <OtherAmount>-1008</OtherAmount>
      <TotalAdjustments>-1008</TotalAdjustments>
      <ExcessOrDeficitPerFS>183257</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>4714748</TotRevenueEtcAuditedFinclStmt>
      <RevenueSubtotal>4714748</RevenueSubtotal>
      <OtherRevenuesNotIncluded>1008</OtherRevenuesNotIncluded>
      <RevenueNotRptdOnFinStmt>1008</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>4715756</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>4531491</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>4531491</ExpensesSubtotal>
      <TotalExpensesPerForm990>4531491</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Identifier>RECONCILIATION OF CHANGES - OTHER</Identifier>
        <ReturnReference>SCHEDULE D, PAGE 4, PART XI, LINE 8</ReturnReference>
        <Explanation>CONTRIBUTIONS WITH DONOR RESTRICTIONS -986 INTEREST INCOME ON DONOR RESTRICTED DEPOSITS -22</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>REVENUE AMOUNTS INCLUDED ON RETURN - OTHER</Identifier>
        <ReturnReference>SCHEDULE D, PAGE 4, PART XII, LINE 4B</ReturnReference>
        <Explanation>CONTRIBUTIONS WITH DONOR RESTRICTIONS 986 INTEREST INCOME ON DONOR RESTRICTED DEPOSITS 22</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleK documentId="RetDoc6">
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>FIRST AMERICAN BANK &amp; TRUST</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>460393349</IssuerEIN>
        <DateIssued>2003-05-29</DateIssued>
        <IssuePrice>432687</IssuePrice>
        <DescriptionOfPurpose>CONSTRUCTION</DescriptionOfPurpose>
        <Defeased>true</Defeased>
        <OnBehalfOfIssuer>true</OnBehalfOfIssuer>
        <PoolFinancing>false</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartII>
        <CurrentRefunding>false</CurrentRefunding>
        <AdvanceRefunding>false</AdvanceRefunding>
        <FinalAllocationMade>true</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>false</OwningBondFinancedProperty>
        <AnyLeaseArrangements>false</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>false</MngmentCntrctBondFinancdPrprty>
        <AnyResearchAgreements>false</AnyResearchAgreements>
        <BondCounselRoutinelyEngaged>false</BondCounselRoutinelyEngaged>
        <PostIssuanceComplianceProcdrs>false</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>false</Form8038TFiled>
        <VariableRateIssue>false</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>false</HedgeIdentifiedInBooksAndRecds>
        <GrossProceedsInvestedInGIC>false</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>false</GrossProceedsInvested>
        <ExceptionToRebate>false</ExceptionToRebate>
      </Form990ScheduleKPartIV>
    </IRS990ScheduleK>
    <IRS990ScheduleO documentId="RetDoc7">
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>BETHEL LUTHERAN HOME IS A MINISTRY TO THE ELDERLY CONSISTING OF VARIOUS LEVELS OF CARE. BETHEL LUTHERAN HOME CONSISTS OF A 59 BED NURSING HOME, A 12 UNIT CONGREGATE HOUSING FOR THE ELDERLY, A 12 BED ASSISTED LIVING CENTER, A 2 UNIT DUPLEX AND AN INTERGENERATIONAL DAY CARE SERVICE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS</Identifier>
        <ReturnReference>FORM 990, PAGE 1, PART I, LINE 6</ReturnReference>
        <Explanation>BOARD MEMBERS SERVE WITHOUT COMPENSATION VOLUNTEERS HELP WITH PICNICS, OUTINGS, COFFEE HOUR, EVENTS, CRAFT SHOW</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ALL OTHER ACHIEVEMENTS DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4D</ReturnReference>
        <Explanation>INTERGENERATIONAL DAY CARE PROGRAM THAT PROVIDES SERVICE TO AGING ADULTS AND TO CHILDREN.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>RETURN PREPARED BY AN INDEPENDENT AUDITING FIRM AND REVIEWED BY THE EXECUTIVE DIRECTOR. COPIES ARE PROVIDED TO BOARD MEMBERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>PERIODIC REVIEW</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>ANNUAL EVALUATION BY THE BOARD OF DIRECTORS &amp; AND AN ANNUAL SALARY REVIEW BY FINANCE COMMITTEE WHICH RECOMMENDS TO THE BOARD OF DIRECTORS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15B</ReturnReference>
        <Explanation>ANNUAL SALARY REVIEW BY FINANCE COMMITEE WHICH RECOMMENDS TO BOARD OF DIRECTORS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>DOCUMENTS MADE AVAILABLE TO THE PUBLIC ON REQUEST</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc8">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BETHEL LUTHERAN HOME FOUNDATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1001 S EGAN AVE</AddressLine1>
          <City>MADISON</City>
          <State>SD</State>
          <ZIPCode>57042</ZIPCode>
        </AddressUS>
        <EIN>460403284</EIN>
        <PrimaryActivities>FUNDRAISIN</PrimaryActivities>
        <LegalDomicileState>SD</LegalDomicileState>
        <ExemptCodeSection>501C3</ExemptCodeSection>
        <PublicCharityStatus>7</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>true</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>true</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>true</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>true</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>BETHEL LUTHERAN HOME FOUNDATION</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>C</TransactionType>
        <AmountInvolved>29019</AmountInvolved>
        <MethodOfAmtDetermination>CASH</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>BETHEL LUTHERAN HOME FOUNDATION</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>Q</TransactionType>
        <AmountInvolved>6045</AmountInvolved>
        <MethodOfAmtDetermination>BOOKS RECORDS</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>BETHEL LUTHERAN HOME FOUNDATION</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>16117</AmountInvolved>
        <MethodOfAmtDetermination>BOOKS RECORDS</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>