2026-05-05T16:56:49-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2024-07-01 810247706 IMMANUEL LIVING AT BUFFALO HILL IMMA 4067529612 185 CRESTLINE AVENUE KALISPELL MT 59901 TERYN WALDENBERG CFO 4067529612 2026-05-05 1 1 KURT BENNION CPA P01469618 4252506100 2026-04-27 2024 2025-03-06 01:10:19Z X IMMANUEL SKILLED CARE CENTER OF KALISPELL MONTANA JASON CRONK 185 CRESTLINE AVENUE KALISPELL MT 59901 87613625 0 9386 X WWW.ILCORP.ORG X 1953 MT TO CREATE VIBRANT COMMUNITIES, MEANINGFUL RELATIONSHIPS AND PURPOSEFUL LIVING. 12 12 554 14 976164 0 1847765 601704 26888741 29739082 2037588 873292 559706 1316646 31333800 32530724 19238 68451 0 0 17786112 20456545 0 0 506900 14572025 13701309 32377375 34226305 -1043575 -1695581 71212509 112248868 73720350 115665892 -2507841 -3417024 X MISSION - TO CREATE VIBRANT COMMUNITIES, MEANINGFUL RELATIONSHIPS AND PURPOSEFUL LIVING.(CONTINUED ON SCHEDULE O)VISION STATEMENT - IMMANUEL LIVING'S VISION IS ONE OF BOUNDLESS GROWTH AND INNOVATION. WE AIM TO FORGE A NEW PARADIGM IN SENIOR LIVING, WHERE RESIDENTS FLOURISH AND OUR TEAM IS EMPOWERED TO SHAPE A LEGACY OF EXCELLENCE AND COMPASSION.CORE VALUES - ACRONYM: CIRCLE1. COMPASSION2. INTEGRITY3. RESILIENCE4. COLLABORATION5. LEARNING6. EXCELLENCE 0 0 25593990 68451 29252366 IMMANUEL LIVING AT BUFFALO HILL WAS INCORPORATED IN THE STATE OF MONTANA ON SEPTEMBER 7, 1953. RECOGNIZED AS AN AFFILIATED SOCIAL MINISTRY ORGANIZATION BY THE EVANGELICAL LUTHERAN CHURCH IN AMERICA (ELCA), ITS MEMBERSHIP PRIMARILY CONSISTS OF LUTHERAN CONGREGATIONS WITHIN THE MONTANA SYNOD. HOWEVER, IMMANUEL LIVING AT BUFFALO HILL OPERATES INDEPENDENTLY AND ASSUMES FULL FINANCIAL RESPONSIBILITY FOR ITS SUSTAINABILITY. TODAY, IMMANUEL LIVING AT BUFFALO HILL STANDS AS ONE OF THE LARGEST LIFE PLAN COMMUNITIES IN MONTANA. AS A NOT-FOR-PROFIT ORGANIZATION, IMMANUEL LIVING AT BUFFALO HILL PROVIDES A FULL CONTINUUM OF CARE THROUGH: (CONTINUED ON SCHEDULE O)- SKILLED NURSING & REHABILITATION SERVICES - OPERATING AS THE RETREAT, IMMANUEL SKILLED CARE CENTER (ISCC)- INDEPENDENT & ASSISTED LIVING - OFFERED AT THE TERRACES (BUFFALO HILL TERRACE, BHT), THE VILLAS, AND THE COTTAGES- MEMORY CARE SERVICES - PROVIDED THROUGH THE LODGE AND THE RETREAT- OUTPATIENT THERAPY, OFFERING REHABILITATION SERVICES TO THE PUBLIC - OPERATING AS THE RETREAT- AT HOME SUPPORT - OPERATING AS IMMANUEL LIVING AT HOME- EARLY CHILDHOOD EDUCATION - OPERATING AS GROWING ROOTS EARLY LEARNING CENTER IN BOTH KALISPELL AND SOMERSFOR THE FISCAL YEAR ENDING JUNE 30, 2025:- THE RETREAT PROVIDED 39,226 DAYS OF CARE FOR OLDER ADULTS AND INDIVIDUALS WITH DISABILITIES.- IMMANUEL LIVING AT BUFFALO HILL WAS AMONG THE LARGEST MEDICAID LONG-TERM CARE PROVIDERS IN FLATHEAD COUNTY, DELIVERING 15,529 DAYS OF CARE TO THE MEDICAID POPULATION, DESPITE A REIMBURSEMENT SHORTFALL OF NEARLY $1 MILLION.- THE TERRACES MAINTAINED A 97% OCCUPANCY RATE, WITH A TOTAL 60,498 RESIDENT DAYS, SERVING AN AVERAGE OF 40 ASSISTED LIVING RESIDENTS AND 23 MEMORY CARE RESIDENTS DAILY.- SERVICES OFFERED INCLUDE SKILLED NURSING, ASSISTANCE WITH DAILY LIVING ACTIVITIES, THERAPY SERVICES (PHYSICAL, OCCUPATIONAL, AND SPEECH), PASTORAL CARE, SOCIAL AND RECREATIONAL ACTIVITIES, DINING, HOUSEKEEPING, AND LAUNDRY.IN ALIGNMENT WITH OUR MISSION, IMMANUEL LIVING AT BUFFALO HILL ACTIVELY SUPPORTS THE LOCAL COMMUNITY THROUGH:- CHAMBER AND ROTARY INVOLVEMENT:MEMBER OF BOTH THE KALISPELL CHAMBER OF COMMERCE AND THE EVERGREEN CHAMBER OF COMMERCE, PARTICIPATING IN FUNDRAISING EFFORTS. ACTIVE IN MULTIPLE ROTARY CLUBS, CONTRIBUTING TO THE ROTARY FOUNDATION ANNUAL ENDOWMENT FUND. - LOCAL OUTREACH AND SUPPORT:30 MEALS FOR THE ABBIE SHELTER 100 MEALS FOR FEED THE FLATHEAD 30 SACK LUNCHES FOR HABITAT FOR HUMANITY 100 SACK LUNCHES PER MONTH FOR THE FLATHEAD WARMING CENTER CLOTHING DONATIONS TO SECOND HELPINGS THRIFT STORE FINANCIAL CONTRIBUTIONS TO NUMEROUS COMMUNITY ORGANIZATIONS, INCLUDING: ALZHEIMER'S ASSOCIATION LOGAN HEALTH FOUNDATION FLATHEAD VALLEY COMMUNITY COLLEGE FOUNDATION KALISPELL CHAMBER FOUNDATION EVERGREEN CHAMBER OF COMMERCE MONTANA HEALTH CARE ASSOCIATION - EDUCATIONAL AND CULTURAL CONTRIBUTIONS:HOSTING CAREGIVER SUPPORT GROUPS, EDUCATIONAL SESSIONS, AND PROFESSIONAL MUSIC PERFORMANCES FOR BOTH RESIDENTS AND COMMUNITY MEMBERS. PROVIDING MEETING SPACE FOR VARIOUS LOCAL ORGANIZATIONS. PARTNERING WITH THE SALVATION ARMY FOR THE ANNUAL GIVING TREE HOLIDAY SUPPORT PROGRAM- LEADERSHIP AND INDUSTRY CONTRIBUTIONS:IMMANUEL LIVING AT BUFFALO HILL STAFF MEMBERS ACTIVELY SERVE ON KEY INDUSTRY AND COMMUNITY BOARDS, INCLUDING: MONTANA HEALTH CARE ASSOCIATION MONTANA HOSPITAL ASSOCIATION NATIONAL/MONTANA ALZHEIMER'S ASSOCIATION KALISPELL CHAMBER OF COMMERCE ROTARY & LEADERSHIP FLATHEAD MONTANA AMBASSADORS BOARD FLATHEAD COUNTY HEALTHCARE COALITION GLACIER SYMPHONY AND CHORALE UNITED WAY - COMMITMENT TO SUSTAINABILITY AND WORKFORCE DEVELOPMENT:IMMANUEL LIVING AT BUFFALO HILL IS DEDICATED TO ENVIRONMENTAL STEWARDSHIP, COMPOSTING OVER 65,000 POUNDS OF FOOD WASTE ANNUALLY, AND IS PROUDLY CERTIFIED AS A GREEN RESTAURANT, DEMONSTRATING OUR COMMITMENT TO SUSTAINABLE PRACTICES. WE ALSO INVEST IN THE FUTURE OF HEALTHCARE BY: OFFERING SCHOLARSHIPS TO EMPLOYEES PURSUING EDUCATION IN ANY FIELD. PROVIDING NO-COST CNA TRAINING AND CERTIFICATION. HOSTING NURSING AND THERAPY STUDENTS FOR CLINICAL INTERNSHIPS IN PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPY FROM MONTANA AND BEYOND. IMMANUEL LIVING AT BUFFALO HILL REMAINS STEADFAST IN ITS MISSION TO SERVE OLDER ADULTS AND THE GREATER COMMUNITY THROUGH COMPASSIONATE CARE, INNOVATIVE PROGRAMS, AND MEANINGFUL COMMUNITY ENGAGEMENT. WHILE THIS SUMMARY HIGHLIGHTS KEY INITIATIVES, OUR IMPACT EXTENDS FAR BEYOND THESE EFFORTSCONTINUING TO ENRICH LIVES EVERY DAY. 2435011 0 486716 IMMANUEL LIVING AT HOME IS AN EXCLUSIVE MEMBERSHIP-BASED PROGRAM BY IMMANUEL LIVING AT BUFFALO HILL. TAILORED TO SUPPORT OLDER ADULTS, THIS INITIATIVE EMPHASIZES PERSONALIZED ASSISTANCE, ENSURING OUR MEMBERS CAN RETAIN THEIR INDEPENDENCE AND ENJOY THE COMFORT OF THEIR HOMES AS THEY AGE. MEMBERS ALSO ENJOY THE PRIVILEGE OF ACCESSING THE MYRIAD OF AMENITIES ON OUR MAIN CAMPUS, SEAMLESSLY BRIDGING HOME LIVING WITH COMMUNITY ENGAGEMENT. 28029001 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 48 0 1 554 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X TERYN WALDENBERG 4067529612 185 CRESTLINE AVENUE KALISPELL MT 59901 JASON CRONK CEO 38.00 2.00 X 359301 0 30517 CARLA WILTON COO 38.00 2.00 X 203477 0 29130 TERYN WALDENBERG CFO 38.00 2.00 X 202706 0 10032 WILLIAM SHAFFER DIRECTOR OF REHAB 40.00 0.00 X 133954 0 26051 DAVID JOLLY DIR. OF REAL ESTATE & DEVELOPMENT 40.00 0.00 X 151067 0 6086 ASHLEY STRODS DIRECTOR OF MARKETING AND SALES 40.00 0.00 X 125067 0 9573 SHELLY HENSLEY RN NIGHT SHIFT SUPERVISOR 43.00 0.00 X 130630 0 2420 HEIDI HICKETHIER FOUNDATION DIRECTOR 0.00 40.00 X 122375 0 5419 JOHN ERFLE CHAIR 1.00 0.00 X X 0 0 0 ANDY KIRK VICE CHAIR 1.00 1.00 X X 0 0 0 LARRY SIMPSON TREASURER 1.00 0.00 X X 0 0 0 PASTOR SETH NELSON SECRETARY 1.00 0.00 X X 0 0 0 CALLIE LANGOHR IMMEDIATE PAST CHAIR 1.00 0.00 X X 0 0 0 DAREN ENGELLANT DIRECTOR 1.00 0.00 X 0 0 0 DAVID HABEL DIRECTOR 1.00 0.00 X 0 0 0 JIM HEIM DIRECTOR 2.00 0.00 X 0 0 0 DR LARRY IWERSEN DIRECTOR (THROUGH OCTOBER 2024) 1.00 0.00 X 0 0 0 DOUG NELSON DIRECTOR 1.00 0.00 X 0 0 0 RANDY OGLE DIRECTOR 1.00 0.00 X 0 0 0 JASON SPRING DIRECTOR 1.00 0.00 X 0 0 0 JEFF WILSON DIRECTOR 1.00 0.00 X 0 0 0 JUDY WINDAUER DIRECTOR (THROUGH OCTOBER 2024) 1.00 1.00 X 0 0 0 1428577 0 119228 15 0 1 0 FUSION MEDICAL STAFFING LLC PO BOX 30131 OMAHA NE 68103 LABOR NURSES AND CNAS 482064 LPW ARCHITECTURE 15 FIFTH ST S GREAT FALLS MT 59401 ARCHITECTURAL DESIGN 424653 PARASOL ALLIANCE 557 FOREST VIEW RD LINDENHURST IL 60046 OUTSOURCED IT SERVICES 310297 SAWGRASS PARTNERS LLC 1721 DEL ORIER DR GLENVIEW IL 60025 CONSULTING 260000 PROFESSIONAL PIPING INC 2733 E PROVIDENCE AVE SPOKANE WA 99207 PLUMBING SERVICES 128610 16 363728 237976 601704 HEALTH SERVICE REVENUE 624100 15616877 15616877 RESIDENT SERVICE FEES 623000 13067340 13067340 AMORTIZED ENTRANCE FEE 623000 547907 547907 ANCILLARY RESIDENT FEE 623000 506958 506958 29739082 616977 616977 55339216 55082901 256315 256315 256315 CHILDCARE SERVICES 624410 1220049 976164 243885 MISCELLANEOUS 900099 96597 96597 1316646 32530724 29739082 976164 1213774 33876 33876 34575 34575 922469 13152 876345 32972 16735133 14762431 1827705 144997 239369 229829 8092 1448 1243555 1053857 177445 12253 1316019 1104165 198675 13179 167844 167844 93041 93041 83297 83297 1139338 435636 641215 62487 278340 26791 205090 46459 191877 180891 5796 5190 23892 9135 13446 1311 840687 525227 180646 134814 115275 90505 24770 75783 59499 16284 2841186 2841186 2959273 2955775 3498 497797 50543 437420 9834 FOOD 1490669 1170355 320314 CHARGEABLE SUPPLY 1289793 1289793 BED TAX 600219 600219 DUES & SUBSCRIPTIONS 521505 199402 293501 28602 491493 362159 119478 9856 34226305 28029001 5690404 506900 1028465 1491640 5372337 18367934 2224464 1509360 62606 88391 186715 211688 84216768 36658760 47050706 47558008 15133044 42867675 124845 124845 29327 29327 71212509 112248868 2596525 2564738 3547476 3897881 55756074 96422232 11773275 12738041 47000 43000 73720350 115665892 X -3423000 -4274421 915159 857397 -2507841 -3417024 71212509 112248868 X -1695581 798326 -11928 X X 0 1 X 1 0 X 4943775 4953077 1141271 1847765 696610 13582498 19358392 19615613 23456572 26888741 29739082 119058400 82971 98392 93554 198770 243885 717572 24385138 24667082 24691397 28935276 30679577 133358470 13866 1025 14891 0 13866 1025 14891 133343579 471918 417578 557247 802954 616977 2866674 471918 417578 557247 802954 616977 2866674 38027 180145 1691 219863 24857056 25122687 25428789 29738230 31298245 136445007 0.97730 0.97300 0.02100 0.02200 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2021 AMOUNT: $ 19,371. 2022 AMOUNT: $ 180,145. 2024 AMOUNT: $ 1,691. REIMB FUNDRAISING EXP - 2021 AMOUNT: $ 18,656. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 315 315 0 PART II-B, LINE 1: THE ORGANIZATION IS A MEMBER OF SEVERAL ORGANIZATIONS - MONTANA HEALTH CARE ASSOCIATION, MONTANA HOSPITAL ASSOCIATION, AND LEADING AGE - THAT LOBBY ON BEHALF OF THEIR MEMBERS. THE AMOUNT REPORTED IN PART II-B IS THE PORTION OF MEMBERSHIP DUES PAID DURING THE FISCAL YEAR AND SPENT BY THOSE ASSOCIATIONS ON LOBBYING. 0 1 X 796192 6479 73492 729179 712308 5000 78884 796192 752540 7308 -21298 26242 712308 841509 32697 -97048 24618 752540 974348 11358 62071 206268 841509 0.00000 1.00000 0.00000 0 0 702055 702055 68693383 28195272 40498111 3308910 1854919 1453991 8127373 6608569 1518804 3385047 3385047 47558008 PAYABLE TO ANNUITY BENEFICIARY 43000 43000 X PART IV, LINE 2B: THE ORGANIZATION HOLDS RESIDENT TRUST FUNDS AND ALSO RESIDENT DEPOSITS FOR THE VILLAS, COTTAGES, AND FUTURE LOFTS AT BUFFALO HILL. RESIDENT TRUST FUNDS AT JUNE 30, 2025 WERE $10,580 AND RESIDENT DEPOSITS FOR THE VILLAS, COTTAGES, AND LOFTS WERE $2,412,806. PART V, LINE 4: IN 1988, IMMANUEL LIVING AT BUFFALO HILL RECEIVED $282,500 FROM THE ESTATE OF OLGA HELEVNA STROMSET. MISS STROMSET REQUESTED THAT INCOME RECEIVED ON THE PRINCIPLE INVESTED BE USED FOR EDUCATION AND TRAINING OF STAFF EMPLOYED AT IMMANUEL. IN KEEPING WITH HER WISHES, IL DEVELOPED THE FOLLOWING GUIDELINES FOR THE USE OF THESE FUNDS: BE AN EMPLOYEE OF IMMANUEL LIVING, HAVE AN ACCEPTABLE WORK RECORD AS DOCUMENTED BY THEIR SUPERVISOR, HAVE WORKED FOR SIX MONTHS WITH A MINIMUM OF 720 HOURS IN ONE YEAR, BE ACCEPTED FOR STUDY IN AN ACCREDITED PROGRAM AND PROVIDE DOCUMENTATION OF SUCCESSFUL COMPLETION OF COURSE WORK TO CONTINUE FUNDING. PREFERENCE IS GIVEN TO THOSE APPLICANTS WHOSE DEGREE OR GOAL WILL ALLOW THEM TO FILL A POSITION AT IMMANUEL LIVING AT BUFFALO HILL FOR WHICH THERE IS AN ANTICIPATED SHORTAGE OR NEED. THE REMAINING ENDOWMENTS CONSIST OF INDIVIDUAL FUNDS ESTABLISHED FOR IMMANUEL'S GREATEST NEEDS IN ENRICHING OUR RESIDENTS' LIVES AND A SMALL AMOUNT FOR MAINTENANCE OF THE COURTYARDS. PART X, LINE 2: THE COMMUNITY IS ORGANIZED AS A MONTANA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THE COMMUNITY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE COMMUNITY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. FOR FEDERAL INCOME TAX PURPOSES ONLY, AT HOME AND GROWING ROOTS ARE DISREGARDED AS SEPARATE ENTITIES FROM THE COMMUNITY, AND BY VIRTUE OF THIS TREATMENT, AT HOME AND GROWING ROOTS ARE ALSO EXEMPT FROM FEDERAL INCOME TAXATION AS ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3) OF THE IRC. THE COMMUNITY BELIEVES THEY HAVE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING THEIR ANNUAL FILING REQUIREMENTS, AND AS SUCH, DO NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE COMMUNITY WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. 1 IMMANUEL FOUNDATION 185 CRESTLINE AVENUE KALISPELL MT 59901 824366126 501(C)(3) 5500 24426 COST AUCTION ITEMS OPERATIONAL SUPPORT 1 0 CHRIST CARES 9 2698 0 N/A N/A SCHOLARSHIP 24 26698 0 N/A N/A PART I, LINE 2: ALL TRANSFERS ARE TO IMMANUEL FOUNDATION. COMMON MANAGEMENT AND BOARD MEMBERS ENSURE ALL TRANSFERRED FUNDS ARE USED APPROPRIATELY. FUNDS ARE TRACKED AND MATCHED WITH INVOICES. ALL PAYMENTS ARE MADE DIRECTLY TO EDUCATIONAL INSTITUTIONS (EDUCATIONAL SCHOLARSHIPS) AND APPLICABLE VENDORS (CHRIST CARES FUND) TO ENSURE APPROPRIATE USE. X X X 0 0 0 0 0 0 0 1 0 JASON CRONK CEO 359301 0 0 0 0 0 12644 0 17873 0 389818 0 0 0 CARLA WILTON COO 203477 0 0 0 0 0 8631 0 20499 0 232607 0 0 0 TERYN WALDENBERG CFO 202706 0 0 0 0 0 8115 0 1917 0 212738 0 0 0 WILLIAM SHAFFER DIRECTOR OF REHAB 133704 0 250 0 0 0 5894 0 20157 0 160005 0 0 0 DAVID JOLLY DIR. OF REAL ESTATE & DEVELOPMENT 151017 0 50 0 0 0 6041 0 45 0 157153 0 0 0 PART I, LINE 7 THE ORGANIZATION PROVIDED NON-FIXED PAYMENTS IN THE FORM OF BONUSES TO EMPLOYEES. EMPLOYEES WHO RECEIVED BONUSES ARE WILLIAM SHAFFER, DAVID JOLLY, ASHLEY STRODS, SHELLY HENSLEY, AND HEIDI HICKETHIER. A CITY OF KALISPELL MONTANA 816001281 48342YAS0 2017-05-18 65694810 TO REFUND SERIES 2016 BONDS 0 0 0 B CITY OF KALISPELL MONTANA 816001281 48343AAC6 2025-06-04 50370000 PARTIALLY REFUND SERIES 2017 BONDS; CONSTRUCTION 0 0 0 A 18804810 65694810 4106288 2840850 1284400 29030753 28432519 2018 1 0 1 1 B 50370000 2615944 1002363 1052344 1993836 8124571 35580942 1 0 0 0 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CITY OF KALISPELL, MONTANA DATE THE REBATE COMPUTATION WAS PERFORMED: 01/18/2023 FORM 990, PART I, ITEM C DBA: THE LODGE AT BUFFALO HILL DBA: THE RETREAT AT BUFFALO HILL DBA: THE TERRACES AT BUFFALO HILL DBA: THE VILLAS AT BUFFALO HILL DBA: GROWING ROOTS EARLY LEARNING CENTER DBA: IMMANUEL LIVING AT HOME DBA: IMMANUEL LUTHERAN CORPORATION DBA: IMMANUEL LUTHERAN CORPORATION OF KALISPELL, MONTANA. DBA: BUFFALO HILL TERRACE FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS HAS AN EXECUTIVE COMMITTEE CONSISTING OF THE OFFICERS OF THE BOARD. THE EXECUTIVE COMMITTEE CAN ACT ON BEHALF OF THE BOARD, BUT NO ACTION TAKEN BY THE EXECUTIVE COMMITTEE IS CONSIDERED FINAL UNTIL RATIFIED BY THE BOARD. FORM 990, PART VI, SECTION A, LINE 4 IN 2023, THE ORGANIZATION REBRANDED FROM IMMANUEL LUTHERAN COMMUNITIES TO IMMANUEL LIVING AS PART OF A BROADER STRATEGIC EFFORT TO MODERNIZE THE ORGANIZATION'S IDENTITY AND SUPPORT FUTURE GROWTH. HISTORICALLY, THE ORGANIZATION OPERATED UNDER A CONGREGATIONAL MEMBERSHIP MODEL IN WHICH LUTHERAN CONGREGATIONS SERVED AS MEMBERS OF THE CORPORATION AND WERE REPRESENTED THROUGH APPOINTED DELEGATES WHO PARTICIPATED IN ANNUAL MEETINGS AND CERTAIN GOVERNANCE DECISIONS. THE ARTICLES OF INCORPORATION WERE AMENDED IN DECEMBER 2024 AND THE BYLAWS WERE AMENDED IN FEBRUARY 2025 TO IMPLEMENT A REVISED GOVERNANCE STRUCTURE TO SUPPORT LONG-TERM SUSTAINABILITY AND POTENTIAL EXPANSION. AS PART OF THIS RESTRUCTURING, THE OPERATING ENTITY AND OBLIGATED GROUP IN KALISPELL, MT, WAS RENAMED IMMANUEL LIVING AT BUFFALO HILL TO MORE CLEARLY IDENTIFY THE ORGANIZATION'S EXISTING SENIOR LIVING COMMUNITY AND CAMPUS. AT THE SAME TIME, A PARENT NONPROFIT CORPORATION, IMMANUEL LIVING, WAS ESTABLISHED TO SERVE AS THE SOLE MEMBER OF IMMANUEL LIVING AT BUFFALO HILL. THIS CHANGE TRANSITIONED THE ORGANIZATION FROM A DELEGATE-BASED MEMBERSHIP MODEL TO A SINGLE-MEMBER NONPROFIT STRUCTURE, WHICH ALLOWS FOR THE DEVELOPMENT OR MANAGEMENT OF ADDITIONAL COMMUNITIES OR SERVICE LINES IN THE FUTURE. UNDER THE NEW STRUCTURE, THE PARENT ORGANIZATION PROVIDES GOVERNANCE OVERSIGHT AND ELECTS THE BOARD OF DIRECTORS OF IMMANUEL LIVING AT BUFFALO HILL. AS A RESULT OF THIS GOVERNANCE RESTRUCTURING, THE DELEGATE SYSTEM AND ANNUAL MEMBERSHIP MEETINGS WERE DISCONTINUED, AND THE BYLAWS WERE AMENDED TO REFLECT THAT IMMANUEL LIVING IS NOW THE SOLE MEMBER OF IMMANUEL LIVING AT BUFFALO HILL. THE ORGANIZATION CONTINUES TO MAINTAIN ITS HISTORICAL AFFILIATION WITH THE EVANGELICAL LUTHERAN CHURCH IN AMERICA (ELCA) WHILE OPERATING INDEPENDENTLY AND MAINTAINING ITS NONPROFIT CHARITABLE MISSION. THESE CHANGES WERE UNDERTAKEN TO CLARIFY ORGANIZATIONAL STRUCTURE, STRENGTHEN GOVERNANCE, AND POSITION THE ORGANIZATION FOR FUTURE GROWTH WHILE CONTINUING TO SERVE OLDER ADULTS IN THE FLATHEAD VALLEY. FORM 990, PART VI, SECTION A, LINE 6 THROUGH DECEMBER 2024, AT ALL TIMES, AT LEAST 51% OF THE MEMBERSHIP IN IMMANUEL LIVING WERE LUTHERAN CONGREGATIONS AFFILIATED WITH THE MONTANA SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA ("ELCA"). ADDITIONAL CONGREGATIONS OF ANY DENOMINATION THAT APPLIED FOR MEMBERSHIP AND SUPPORTED IMMANUEL LIVING'S MISSION AND VISION BECAME MEMBERS. EACH MEMBER CONGREGATION HAD ONE PASTORAL DELEGATE AND BETWEEN TWO AND FIVE ADDITIONAL DELEGATES. AS OF DECEMBER 2024, THE CORPORATION HAS ONE MEMBER: IMMANUEL LIVING, A MONTANA PUBLIC BENEFIT NONPROFIT CORPORATION. MEMBERSHIP IN THE CORPORATION IS NOT OPEN TO ANY OTHER INDIVIDUAL OR CORPORATION. A CHANGE IN THE MEMBERSHIP STATUS CAN ONLY BE MADE BY AMENDMENT OF THE BYLAWS AS APPROVED BY THE MEMBER. FORM 990, PART VI, SECTION A, LINE 7A THROUGH DECEMBER 2024 THE BOARD MEMBERS WERE ELECTED BY THE MEMBERS' DELEGATES. AS OF DECEMBER 2024 AT LEAST 34% OF THE BOARD SHALL BE MEMBERS OF CONGREGATIONS OR WORSHIPING COMMUNITIES OF THE E.L.C.A. (E.L.C.A. BOARD MEMBERS) AND/OR CHURCHES IN FULL COMMUNION WITH THE E.L.C.A. (FULL COMMUNION BOARD MEMBERS). OF THAT 34% AT LEAST 25% SHALL BE E.L.C.A. BOARD MEMBERS. THE MEMBER SHALL ELECT THE MEMBERS OF THE BOARD OF DIRECTORS. THE MONTANA SYNOD OF THE E.L.C.A. AND/OR THE CONGREGATIONS OR WORSHIPING COMMUNITIES OF THE E.L.C.A. SHALL RATIFY THE E.L.C.A. BOARD MEMBERS, WHICH RATIFICATION SHALL BE EFFECTIVE FOR THE DURATION OF SUCH BOARD MEMBER'S SERVICE ON THE BOARD OF DIRECTORS ABSENT NOTICE TO THE BOARD OTHERWISE. THE RESPECTIVE CHURCH BODIES AND/OR CHURCHES IN FULL COMMUNION WITH THE E.L.C.A. SHALL RATIFY THE FULL COMMUNION BOARD MEMBERS, WHICH RATIFICATION SHALL BE EFFECTIVE FOR THE DURATION OF SUCH BOARD MEMBER'S SERVICE ON THE BOARD OF DIRECTORS ABSENT NOTICE TO THE BOARD OTHERWISE. FORM 990, PART VI, SECTION A, LINE 7B THROUGH FEBRUARY 2025 AMENDMENTS TO THE ARTICLES OF INCORPORATION OR BYLAWS REQUIRED APPROVAL BY A TWO-THIRDS VOTE OF THE MEMBERS' DELEGATES. AS OF FEBRUARY 2025, AMENDMENTS TO THE BYLAWS REQUIRE THE APPROVAL OF IMMANUEL LIVING. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, THE FORM 990 WAS REVIEWED BY THE CFO, CEO, AND BOARD TREASURER. A COPY WAS PROVIDED TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT APPLIES TO BOARD MEMBERS ONLY. POTENTIAL BOARD MEMBERS ARE SCREENED FOR ANY CONFLICTS OF INTEREST BEFORE BEING NOMINATED TO FILL SEATS ON THE IMMANUEL LIVING BOARD. NEW BOARD MEMBERS ARE ORIENTED PRIOR TO ASSUMING THEIR ROLES ON THE BOARD. ALL BOARD MEMBERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM ANNUALLY. BOARD MEMBERS WITH CONFLICTING ISSUES MUST ABSTAIN FROM DISCUSSIONS AND VOTES ON THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION IS RESEARCHED USING INDUSTRY STANDARD REPORTS AND COMPARISON BENCHMARKS BY AN INDEPENDENT, THIRD-PARTY FIRM. THE COMPENSATION COMMITTEE USED THESE FINDINGS TO DETERMINE A COMPENSATION PHILOSOPHY. UPON COMPLETION, THE CEO'S COMPENSATION IS NEGOTIATED BY THE BOARD OF DIRECTORS. A WRITTEN CONTRACT BETWEEN THE BOARD AND THE CEO IS IN FORCE AND REVIEWED ANNUALLY AS PART OF THE PERFORMANCE EVALUATION. THE CEO IS THE ONLY EMPLOYEE THAT IS UNDER CONTRACT AND EVALUATED BY THE BOARD OF DIRECTORS. COMPENSATION FOR THE CFO AND OTHER EXECUTIVES IS REVIEWED BY AND APPROVED BY THE CEO USING THE COMPENSATION PHILOSOPHY DEVELOPED AND RESEARCHED BY AN INDEPENDENT, THIRD-PARTY FIRM WHEN EVALUATING THE CEO'S COMPENSATION. ALL DELIBERATIONS AND FINAL DECISIONS ABOUT THE COMPENSATION PHILOSOPHY WERE DOCUMENTED IN THE BOARD MEETING MINUTES OR COMMITTEE MINUTES THAT ARE ALSO REPORTED TO THE BOARD. THE EXECUTIVE COMMITTEE OF THE BOARD ALSO ACTS AS THE COMPENSATION COMMITTEE. THE ORGANIZATION HAS A ROBUST COMPENSATION PHILOSOPHY AND PLAN AS WELL AS A COMPENSATION CALENDAR TO WHICH THE BOARD REVIEWS AND ACTS ON ANNUALLY. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -11,928. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. IMMANUEL CONNECTIONS LLC 185 CRESTLINE AVENUE KALISPELL MT 59901 810247706 INACTIVE MT 0 0 IMMANUEL LIVING GROWING ROOTS EARLY LEARNING CENTER 185 CRESTLINE AVENUE KALISPELL MT 59901 873347808 CHILD CARE MT 1220049 805533 IMMANUEL LIVING IMMANUEL LIVING AT HOME LLC 185 CRESTLINE AVENUE KALISPELL MT 59901 810247706 AT HOME SERVICES FOR OLDER ADULTS MT 615837 68740 IMMANUEL LIVING IMMANUEL FOUNDATION 185 CRESTLINE AVENUE KALISPELL MT 59901 824366126 SUPPORT IMMANUEL LIVING AT BUFFALO HILL MT 501(C)(3) LINE 12A, I IMMANUEL LIVING AT BUFFALO HILL 1 IMMANUEL LIVING 185 CRESTLINE AVENUE KALISPELL MT 59901 INDEPENDENT LIVING COMMUNITIES MT 501(C)(3) LINE 10 N/A 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 IMMANUEL FOUNDATION C 363728 CASH