2026-07-10T14:48:07-05:00 2025-09-30 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2024-10-01 752999939 Sisters of Mary of the Presentation Long Term Care SIST 7012379290 1202 Page Drive SW Fargo ND 581060007 Becky Hansen Executive VP/CFO 7012379290 2026-07-10 1 1 Kim Hunwardsen CPA P00484560 6122536500 2026-07-08 2024 2025-03-06 01:10:19Z SMP Health - Long Term Care James T Kennelly 1202 Page Drive SW Fargo ND 581060007 83027631 0 0928 X www.smphs.org X 2002 ND To provide extended care and medically related services 7 5 1288 200 0 0 212050 469138 79770136 81641424 736178 862781 4662 23014 80723026 82996357 3057 24854 0 0 48806180 52669982 0 0 96422 25998883 27080670 74808120 79775506 5914906 3220851 81148186 87087848 26368422 26758226 54779764 60329622 X SMP Health - Long Term Care, inspired by the Sisters of Mary of the Presentation, serves those in our care with respect and compassion as we strive to fulfill the healing mission of Jesus. 0 0 72622572 24854 81641424 Sisters of Mary of the Presentation Long Term Care dba SMP Health - Long Term Care is sponsored by the Sisters of Mary of the Presentation, a religious order located in Valley City, North Dakota. The Sisters of Mary of the Presentation belong to a larger religious community founded in 1828 in Broons, France by two sisters Louise and Laurence LeMarch.SMP Health - Long Term Care is part of the SMP Health Corporation located in Fargo, North Dakota. Statement continued on Schedule O.SMP Health - Long Term Care operates five (5) Skilled Nursing Facilities in the State of North Dakota. Our quality healthcare professionals provide 24/7 nursing care. Our residents and their families are key decision makers, and our staff is ready to assist them along the way. Compassionate healthcare plans are developed jointly by the residents, families, their physicians, and our staff so that each individual's needs are addressed.Skilled Nursing Services include the following:1. 24-hour professional nursing care, including a variety of skilled services such as medication administration, IV's, feeding tubes and ventilator care.2. Physical, occupational, and speech therapy available each day by licensed therapists.3. Medical supplies, equipment (i.e. oxygen concentrators, wheelchairs), over the counter drugs and toiletries included in the daily rate.4. Hospice services to provide comfort and support at the end of life.Assisted living services include: 1. To operate facilities for those aged and other individuals who are in need of housing where 24/7 skilled nursing care and medical support can be provided; 2. To establish, support, manage and furnish facilities, personnel and services to provide extended care and medically related services to the sick, injured, disabled and other persons in need of such services without regard to race, creed, color, sex or national origin; 3. To carry on such activities related to rendering health care services or the promotion of health, which in the opinion of the Board of Directors, may be justified by the facilities, personnel, funds or other requirements that are or can be made available; 4. To engage in any and all activities consistent with or in furtherance of the above purposes.The mission is congruent with the core values of SMP Health and include: Simplicity, keeping our ministry centered on God and service to people. We are simple and direct in our relationships; Hospitality, being open and welcoming all; Compassionate Care, manifesting God's presence by our concerned approach for the dignity and worth of each person as we give excellent personalized care to those we serve; Concern and Care of the Poor, supporting the cause of the poor and the elderly in ways manifested to us and to the extent our human and financial resources allow; Shared Ministry, collaborating as partners with those who share our ministry. We are united to serve the Mission and, as a team, build communities within our ministry; Stewardship, being responsible stewards of our resources: human, physical, and financial.Today, SMP Health - Long Term Care in conjunction with SMP Health carries out the mission to provide skilled nursing care services to those who are less fortunate and in need. As a not-for-profit, Catholic healthcare organization, we treat residents, regardless of their ability to pay. This is consistent with our mission and the Core Values of the Sisters. In addition, SMP Health - Long Term Care provided thousands of dollars in resources, including time and contributions to many throughout the region. Community service is a vital component of the organization since its inception. 72622572 1 1 0 1 0 0 0 0 1 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 67 0 1 1288 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 5 1 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 X Becky Hansen 7012379290 1202 Page Drive SW Fargo ND 58103 Frank Redlin Chair 0.50 0.00 X X 0 0 0 Paul Carson MD Vice Chair 0.50 0.00 X X 0 0 0 Lynette Schmitz Director until June 2025 0.50 0.00 X 0 0 0 Pastor David Montecuollo Director 0.50 0.00 X 0 0 0 Daryn Christl Director as of July 2025 0.50 0.00 X 0 0 0 Sr Sharon Houle Director 0.50 0.00 X 0 0 0 James T Kennelly President/CEO 17.00 42.00 X X 0 369597 59721 Becky Hansen Executive VP/CFO 24.00 41.00 X X 0 448835 70099 Sr Suzanne Stahl Secretary 0.50 1.30 X 0 0 0 Matthew Ahrndt CEO/Admin-St. Catherine North/South 40.00 0.00 X 0 263659 50683 Tonie Stoen CEO/Admin - Ave Maria 40.00 0.00 X 0 260781 32409 Bailyn Hildestad CEO/Admin - Maryhill 40.00 0.00 X 0 146465 30637 Maren Gemar CEO/Admin - St. Raphael 40.00 0.00 X 0 230874 47800 Meldine Tang CFO - St. Catherine North/South 40.00 0.00 X 0 263010 18682 Doreen Wegner RN 40.00 0.00 X 126967 0 8364 Sophia Asa LPN 40.00 0.00 X 127888 0 4563 Suzette Hunter RN 40.00 0.00 X 157954 0 3043 Rhoda Musimbe CMA II 40.00 0.00 X 159815 0 14917 Victoria Lundy CNA 40.00 0.00 X 148889 0 22332 721513 1983221 363250 28 0 1 0 LRS Healthcare LLC 1120 N 103rd Plaza Omaha NE 68114 Temporary Labor 2919851 Sisters of Mary of the Presentation Heal 1202 Page Dr Fargo ND 58106 Administrative services 2855952 Fusion Medical Staffing LLC PO Box 30131 Omaha NE 68103 Temporary Labor 901232 Premere Rehab LLC 25195 SW Parkway Avenue Suite 205 Wilsonville OR 97070 Therapy Services 848436 Thielges Therapy Inc 7274 108th Ave SE LaMoure ND 58458 Therapy Services 411362 15 83328 385810 469138 Resident Service Revenue 623000 81462032 81462032 Child Daycare Services 624410 58902 58902 Cafeteria/Senior Meals 900099 1590 1590 118900 118900 81641424 864869 864869 32325 26186 6139 6139 6139 3000 5088 -2088 -2088 -2088 Insurance Recoveries 900099 16875 16875 16875 82996357 81641424 0 885795 X 1354 1354 23500 23500 43086017 41626230 1414513 45274 966546 933525 31621 1400 5476057 5274770 178672 22615 3141362 3036042 102839 2481 78340 78340 54261 54261 40068 40068 16547 16547 10781249 8171539 2609710 221323 52741 161619 6963 1734215 1465100 262925 6190 655745 15345 640400 1259117 1259117 203778 170606 31939 1233 261492 209336 51856 300 720723 671477 49226 20 4259624 3977404 281540 680 683462 683462 Food 2458182 2458182 Medical Supplies 2004418 2004418 Bad Debt Expense 781714 781714 Repairs and Maintenance 493750 487260 6490 372662 2912 360484 9266 79775506 72622572 7056512 96422 5426041 5539391 7886948 7142341 212963 221008 141397 179082 102875770 64657589 37267074 38218181 52668 53563 29349747 34923847 118000 118000 693348 692435 81148186 87087848 5428331 5850823 22101 21269 214288 205625 20134846 19606988 179270 160862 389586 912659 26368422 26758226 X 53115340 58348201 1664424 1981421 54779764 60329622 81148186 87087848 X 3220851 2317007 12000 X X 0 1 X 0 0 X 4436493 9037147 3320576 212050 469138 17475404 58441181 65164118 71434354 79770136 81641424 356451213 62877674 74201265 74754930 79982186 82110562 373926617 1500 100 460 550 2610 0 1500 100 460 550 2610 373924007 797386 770725 693114 736240 897194 3894659 797386 770725 693114 736240 897194 3894659 16875 16875 63675060 74971990 75448044 80718426 83024631 377838151 0.98960 0.99020 0.01030 0.00980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 16547 16547 0 Part II-B, Line 1: SMP Health - Long Term Care pays North Dakota Long Term Care Association for membership dues. The amount listed is Sisters of Mary of the Presentation Long Term Care's portion of lobby expenses paid through membership dues. 0 1 X 338705 28440 367145 289172 49533 338705 264883 24289 289172 309359 -44476 264883 224484 50000 45100 10225 309359 0.00000 0.60000 0.40000 0 0 1843880 1843880 82004358 52734841 29269517 11244559 8518297 2726262 7782973 3404451 4378522 38218181 SMPHS Pooled Investment Funds 34923847 F 34923847 Interest Payable 68796 Construction Payable 818987 Finance Lease Liability 24876 912659 X 85255828 2317007 -83722 2233285 83022543 -26186 -26186 82996357 79705970 26186 26186 79679784 95722 95722 79775506 Part IV, Line 2b: SMPLTC is the trustee of various resident trust funds and has a fiduciary responsibility for the administration and distribution of these funds for the residents. Part V, Line 4: St. Catherine North was named beneficiary of an irrevocable gift of $150,000 from a donor's estate. The endowment gift will be held in perpetuity with the distributions from the fund to be restricted to providing financial support in furtherance of educational needs of nurses and nurse assistants. Ave Maria also has an endowment established to further the purposes and mission of the organization. Part X, Line 2: SMPLTC believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the combined financial statements. SMPLTC 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. Part XI, Line 2d - Other Adjustments: Fundraising expense included in revenue in financial statements -95,722. Change in beneficial interest in perpetual trust included in rev in F/S 12,000. Part XI, Line 4b - Other Adjustments: Dakota Heights rental expense included in revenue for Form 990 -26,186. Part XII, Line 2d - Other Adjustments: Dakota Heights rental expense included in revenue for Form 990 26,186. Part XII, Line 4b - Other Adjustments: Fundraising expense included in revenue in financial statements 95,722. 1 Educational Scholarships 5 23500 Part I, Line 2: Most disbursements in furtherance of the Organization's exempt programs are made directly in the active conduct of the activities constituting the exempt purpose or function for which the institution is organized and operated. Otherwise, disbursements in furtherance of the institution's exempt programs are made in accordance with procedures or subject to conditions established by the institution's governing board designed to insure that individuals and organizations receiving disbursements from the organization in furtherance of its exempt programs are adequately investigated to insure that they are qualified recipients. 0 1 0 0 0 0 0 0 0 Becky Hansen Executive VP/CFO 0 387000 0 53581 0 8254 0 35105 0 37640 0 521580 0 0 James T Kennelly President/CEO 0 340000 0 21097 0 8500 0 27952 0 34416 0 431965 0 0 Matthew Ahrndt CEO/Admin-St. Catherine North/South 0 225300 0 29160 0 9199 0 18354 0 34694 0 316707 0 0 Tonie Stoen CEO/Admin - Ave Maria 0 228500 0 24760 0 7521 0 18246 0 16548 0 295575 0 0 Meldine Tang CFO - St. Catherine North/South 0 228200 0 18787 0 16023 0 16682 0 4175 0 283867 0 0 Maren Gemar CEO/Admin - St. Raphael 0 212900 0 11700 0 6274 0 15667 0 34417 0 280958 0 0 Bailyn Hildestad CEO/Admin - Maryhill 0 122500 0 16733 0 7232 0 9035 0 23065 0 178565 0 0 Rhoda Musimbe CMA II 156761 0 3054 0 0 0 3526 0 11391 0 174732 0 0 0 Victoria Lundy CNA 148835 0 54 0 0 0 4512 0 17820 0 171221 0 0 0 Suzette Hunter RN 157904 0 50 0 0 0 3007 0 36 0 160997 0 0 0 Part I, Line 4b SMP Health, related organization, has a nonqualified deferred compensation plan that complies with Section 409A of the IRC. SMP Health begins contributions into the plan after the employee's first year of service. The employee is vested based on a 20 year vesting schedule or becomes fully vested in the event of death, disability or reaching the age of 65. Employee name and amounts included on Schedule J are as follows: Name Part II, column B (iii) Part II, column C James T. Kennelly 2,500 2,500 Becky Hansen 2,254 2,500 Matthew Ahrndt 3,199 2,500 Meldine Tang 10,023 1,500 Tonie Stoen 1,521 2,500 Maren Gemar 274 2,500 Bailyn Hildestad 1,232 2,500 Schedule J, Part I, Question 3: SMP Health - Long Term Care does not pay compensation to the President/CEO. SMP Health uses the methods on Part I, question 3 to determine compensation. James T. Kennelly performs services for the related hospitals and the five related long-term care facilities. SMP Health - Long Term Care has five related long-term care facilities with an CEO/Administrator at each facility. These individuals are compensated by SMP Health, a related organization, for services provided to SMP Health - Long Term Care and the other related organizations. Form 990, Part VI, Section A, line 2 James Kennelly, Becky Hansen, and Sr. Suzanne Stahl have business relationships with Matthew Ahrndt, Meldine Tang, Tonie Stoen, Maren Gamar, and Bailyn Hildestad. Form 990, Part VI, Section A, line 6 The sole member of the organization is the SMP Health. Form 990, Part VI, Section A, line 7a The Member is entitled to vote in the election of Directors and to cast one vote for each Director to be elected. The Member is also entitled to one vote on every other matter to be voted on by the Member. Votes cast on behalf of the Member are cast by the Chief Executive Officer of SMP Health. Form 990, Part VI, Section A, line 7b The authority to act on the following matters is exclusively vested in the member of the organization: 1. any change in the philosophy, objectives and purposes of the organization; 2. amendment of the articles of incorporation and bylaws; 3. the election or removal of the Directors; 4. merger or consolidation with any other organization; 5. dissolution of the organization or the sale, lease or exchange of all or substantially all of its property or assets; 6. the sale, lease, transfer or encumbrance of any land, buildings or other assets owned by the organization or in which the organization has or will have equitable or legal title; 7. approval of the annual operating and capital budgets; 8. appointment of the Chief Executive Officer. Form 990, Part VI, Section A, line 8b The Organization does not have committees with authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11b The Form 990 is provided to the governing body before it is filed. The President/CEO and Executive VP/CFO of SMP Health, a related organization, review the Form 990 before it is filed. Form 990, Part VI, Section B, line 12c Each Director must submit in writing to the Chairperson of the Board and the Chief Executive Officer a list of all business or other organizations of which the individual is an officer, director, trustee, member, owner (either as a sole proprietor or partner), shareholder with a 5% or greater interest in all outstanding voting shares, employee or agent, with which the organization has, or might reasonably in the future enter into, a relationship or a transaction in which the Director would have conflicting interests. Each written statement is resubmitted with any necessary changes each year. The Chairperson of the Board reviews the statements of the Directors and the Vice Chairperson of the Board reviews the statement filed by the Chairperson. When a conflict arises the affected Director makes known the potential conflict, whether disclosed by written statement or not, and after answering any questions, will withdraw from the meeting for as long as the matter continues under discussion. Should the matter be brought to a vote, the affected Director will not vote on it. In the event the Director does not withdraw voluntarily, the Chairperson of the Board as authority to require the Director to remove himself from the room during both the discussion and vote on the matter. In the event the conflict of interest affects the Chairperson, the Vice Chairperson has authority to require the Chairperson remove himself in the same matter. If the matter is the item of business for which a special meeting of the Board was called, the affected Director will not be counted to establish a quorum, and he will not participate in the deliberations or vote on it. Form 990, Part VI, Section B, line 15 The President/CEO and Executive VP/CFO of SMP Health, a related organization, oversee the operations of SMP Health - Long Term Care. The compensation reflects responsibility of supervising the management, administration and operations of SMP Health and the related facilities. Each facility within SMP Health - Long Term Care has their own respective CEO/Administrators. The compensation process for all the top management officials is determined by SMP Health. The SMP Health Board of Trustees directly engages a nationally recognized independent compensation consulting firm to review the total compensation arrangements of the officers and key employees. The SMP Health Board of Trustees approves all compensation based on comparable data and documents their decision in the meeting minutes. Form 990, Part VI, Section C, line 19 Information regarding the Organization's governing documents, conflict of interest policy, and financial statements can be obtained by contacting the Department of Human Services and by viewing the cost report. Financial information can also be obtained through the public disclosure copy of the 990. Form 990, Part IX, line 11g Purchased Services: Program service expenses 534,587. Management and general expenses 204,762. Fundraising expenses 0. Total expenses 739,349. Professional Fees: Program service expenses 2,062,226. Management and general expenses 56,138. Fundraising expenses 0. Total expenses 2,118,364. Contract Labor: Program service expenses 5,510,665. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,510,665. Other Fees: Program service expenses 64,061. Management and general expenses 2,348,810. Fundraising expenses 0. Total expenses 2,412,871. Form 990, Part XI, line 9: Change in beneficial interest in perpetual trust 12,000. Sisters of Mary of the Presentation Health Ministry 1202 Page Drive SW Fargo ND 58106 320617468 Supports SMP Health and the related entities ND 501(c)(3) Canonical Entity N/A 0 Sisters of Mary of the Presentation Health System dba SMP Health 1202 Page Drive SW Fargo ND 58103 450359620 Support related ND Catholic Health Care System ND 501(c)(3) Line 12a, I SMP Health Ministry 0 St Aloisius Medical Center dba SMP Health - St Aloisius 325 E Brewster St Harvey ND 58341 450226729 Provision of health care services ND 501(c)(3) Line 3 SMP Health 0 St Andrew's Health Center dba SMP Health - St Andrew's 316 Ohmer St Bottineau ND 58318 450226426 Provision of health care services ND 501(c)(3) Line 3 SMP Health 0 St Andrew's Hospital Foundation dba SMP Health St Andrew's Foundation Inc 316 Ohmer St Bottineau ND 58318 450413201 Support SMP Health - St. Andrew's ND 501(c)(3) Line 12a, I SMP Health 0 Presentation Medical Center dba SMP Health - St Kateri 213 2nd Ave NE Rolla ND 58367 450227391 Provision of health care services ND 501(c)(3) Line 3 SMP Health 0 St Margaret's Hospital Foundation 600 E 1st St Spring Valley IL 61362 364042262 Support SMP Health - St. Margaret's IL 501(c)(3) Line 12a, I SMP Health 0 SMP Illinois Region Health System dba St Margaret's Health 600 E 1st St Spring Valley IL 61362 842023121 Support related Illinois health care entities IL 501(c)(3) Line 12a, I SMP Health 0 IV HealthCorp Inc 925 W St Peru IL 61354 371211890 Support SMP affiliated entities IL 501(c)(3) Line 12a, I St Margaret's Health 0 Illinois Valley Community Hospital Foundation 925 W St Peru IL 61354 371211780 Support IV HealthCorp, Inc. IL 501(c)(3) Line 12a, I IV HealthCorp Inc 0 St Margaret's Health - Spring Valley (ceased operations during 2023) 600 E 1st St Spring Valley IL 61362 362167884 Provision of health care services IL 501(c)(3) Line 3 St Margaret's Health 0 St Margaret's Health - Peru (ceased operations during 2023) 925 W St Peru IL 61354 362852553 Provision of health care services IL 501(c)(3) Line 3 IV HealthCorp Inc 0 Valley Health Enterprises Inc 925 W St Peru IL 61354 363476877 Home medical equipment IL N/A C 0 SMP Enterprises PO Box 10007 Fargo ND 58106 363486506 Inactive ND N/A C 0 Illinois Valley Health Services Inc 925 West Street Peru IL 61354 364050682 Inative IL N/A C 0 IVCH General Professional Liability Loss Fund 925 West Street Peru IL 61354 366673231 Inactive IL N/A T 0 Health Care Building Corp 925 West Street Preu IL 61354 363306917 Inactive IL N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 1 Form 990, Schedule R, Part II: St. Margaret's Health - Spring Valley and St. Margaret's Health - Peru ceased operations on June 16, 2023 and filed for bankruptcy on August 31, 2023.