2024-03-13T15:40:01-05:00 2023-04-30 450250958 Eide Bailly LLP 1730 Burnt Boat Loop Ste 100 Bismarck ND 585030886 990 2022-05-01 411377263 Lutheran Brethren Homes Inc LUTH 2189981400 824 South Sheridan Street Fergus Falls MN 56537 Leland R Rogness Chairman/President 2189981400 2024-03-13 1 Leland Rogness 999009999 1 Lisa Chaffee CPA P00193453 7012551091 2024-03-11 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Leland R Rogness 824 South Sheridan Street Fergus Falls MN 56537 1718033 0 8016 X lbhomes.org X 1979 MN Provide management services to affiliated nursing homes and retirement complexes 5 5 14 5 0 0 50970 0 1506386 1286376 1291294 -220191 16939 272075 2865589 1338260 0 0 0 0 725026 326848 0 0 0 643632 600502 1368658 927350 1496931 410910 10735049 10831828 997563 456549 9737486 10375279 Lutheran Brethren Homes Inc. provides management services to affiliated nursing homes and retirement complexes used by the elderly and disabled. 0 0 595478 1199476 Lutheran Brethren Homes Inc. provides management services to affiliated nursing homes and retirement complexes used by the elderly and disabled. 115945 86900 Lutheran Brethren Home Inc. operates a chaplaincy program for the affiliated organizations. 711423 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 14 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MN X John Zwiers 7019981400 824 South Sheridan Street Fergus Falls MN 56537 Leland Rogness Chairman/President 1.30 1.10 X X 0 0 0 Tom Moline Vice Chairman 0.20 0.84 X X 0 0 0 John Austin Secretary 0.20 0.84 X X 0 0 0 Gaylord Folder Director 0.20 0.84 X 0 0 0 Paul Larson Director 0.20 0.84 X 0 0 0 John Zwiers CEO 20.00 20.00 X 0 168010 31246 David Lilja Controller (Until Jan 2023) 24.90 20.90 X 42645 44043 3731 Lisa Vogel Administrator 18.00 22.00 X 54414 57275 4478 97059 269328 39455 0 0 1 0 0 Management Fee 623000 1194946 1194946 Chaplain Services 812900 86900 86900 4530 4530 1286376 36 36 14400 4046 10354 10354 10354 155500 273678 102049 -273678 53451 -220227 -220227 Employee Retention Credit 900099 261721 261721 261721 1338260 1286376 0 51884 43097 43097 188074 182248 5826 18150 15615 2535 54666 43097 11569 22861 18153 4708 47072 47072 67650 67650 43105 10459 32646 347 347 179162 179162 118047 118047 51878 51878 397 397 1320 496 824 13109 13109 52270 52270 16509 16509 9636 9636 927350 711423 215927 0 11862 36963 16238 486 820707 382113 555523 438594 3563366 116 6588060 10355669 10735049 10831828 161242 128896 231321 327653 605000 0 997563 456549 X 9737486 10375279 9737486 10375279 10735049 10831828 X 410910 226883 X 0 1 X 0 0 X X 6 Lutheran Brethren Hospice Care Services Inc 453342092 10 0 0 0 Lutheran Brethren Retirement Services Inc 411597277 10 0 0 422846 Lutheran Brethren Home Health 453342172 10 0 0 238156 Lutheran Brethren Sheridan House Inc 363412239 10 0 0 125869 Lutheran Brethren Woodland Lodge Inc 453342446 10 0 0 494975 Church of the Lutheran Brethren 237366702 1 0 0 0 6 0 1281846 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 Schedule A, Part I, Line 12g - Amount of other support: The amount of other support reported on Schedule A, Part I, line 12g reflects the amount that each respective supported organization pays the filing organization for management services and chaplain services for those services provided by the filing organization. Section A, Line 1: The purpose of Lutheran Brethren Homes, Inc. is to lease, purchase, construct or otherwise acquire, and maintain and operate, a public nursing home or hospital, rest home care, and hospitalization for the aged, disabled and sick, and for affording physical and mental care for persons in need. Such facilities may include clinical, laboratory, and other related facilities for the purpose of providing care and medical treatment of the public. Lutheran Brethren Homes, Inc. is providing management services to affiliated nursing homes and retirement complexes in furtherance of its exempt purpose. The supported organizations are included under the same group ruling with the parent entity Church of the Lutheran Brethren. The supported organizations are specified by definition/class versus name in the Articles of Incorporation. In addition, there is a historic and continuing relationship amongst the supporting organization and the supported organizations. Section C, Line 1: Annually, the Church of the Lutheran Brethren holds a meeting to select the board members. Each of the member churches of the Church of Lutheran Brethren provides delegates to attend the annual meeting and vote on the board of directors. The elected board of directors serve on the supporting organization as well as the supported organizations. 166995 95000 261995 239880 125953 113927 318832 256160 62672 438594 Due from Affiliates 10093948 ERC Receivable 261721 10355669 X 1569189 226883 226883 1342306 -4046 -4046 1338260 931396 4046 4046 927350 0 927350 Part X, Line 2: Lutheran Brethren Homes Inc. 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. The Organization would recognize future accrued interest and penalties related to unrecognized tax liabilities in income tax expense, if such interest and penalties are incurred. Part XI, Line 2d - Other Adjustments: Transfer from Foundation 226,883. Part XI, Line 4b - Other Adjustments: Rental Expenses Reported in Expenses on Financials -4,046. Part XII, Line 2d - Other Adjustments: Rental Expenses Reported in Revenue on Form 990 4,046. 0 0 0 0 0 0 0 0 0 John Zwiers CEO 0 168010 0 0 0 0 0 7229 0 24017 0 199256 0 0 Part I, Line 3 The Organization does not establish the compensation of the CEO. Compensation is determined by a related organization and the organization relied on a related organization to establish compensation. Form 990, Part VI, Section A, line 1a The organization has an Executive Committee that can make decisions on behalf of the governing board in between board meetings. The Executive Committee consists of two or more board members that are designated by the Board of Directors. Form 990, Part VI, Section A, line 6 All members of the Lutheran Brethren Church can be members of this organization. Form 990, Part VI, Section A, line 7a Each congregation of the Church of Lutheran Brethren is allowed two delegates to the annual meeting for the first fifty adult communicant members, and an additional delegate for each additional fifty adult communicant members. These delegates will elect the Board of Directors. Form 990, Part VI, Section A, line 7b A two-thirds majority vote of the delegates at the annual meeting is required to approve an amendment to the Articles of Incorporation. Form 990, Part VI, Section B, line 11b The Form 990 is available to the Board of Directors for review prior to filing with the IRS. Form 990, Part VI, Section B, line 12c Annually, the board of directors and CEO review the conflict of interest policy. If a potential conflict arises, the remaining board members without the potential conflict will discuss and determine if an actual potential exists. If a conflict does exist, that individual will abstain from voting. Form 990, Part VI, Section B, line 15 The Organization does not establish the compensation of the CEO. Compensation is determined by a related organization and the organization relied on a related organization to establish compensation. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest and financial statements are available upon request at the organization's office. Form 990, Part XI, line 9: Transfer from Foundation 226,883. Lutheran Brethren Retirement Services Inc 824 South Sheridan Street Fergus Falls MN 56537 411597277 Nursing Home MN 501(c)(3) Line 10 Church of Luthren Brethren 0 Lutheran Brethren Sheridan House Inc 824 South Sheridan Street Fergus Falls MN 56537 363412239 Independent Living MN 501(c)(3) Line 10 Church of Luthren Brethren 0 Lutheran Brethren Woodland Lodge Inc 824 South Sheridan Street Fergus Falls MN 56537 453342445 Assisted Living & Hospice Care Facility MN 501(c)(3) Line 10 Church of Luthren Brethren 0 Lutheran Brethren Hospice Care Services Inc 824 South Sheridan Street Fergus Falls MN 56537 453342092 Hospice Care MN 501(c)(3) Line 10 Church of Luthren Brethren 0 Lutheran Brethren Home Health Services Inc 824 South Sheridan Street Fergus Falls MN 56537 453342172 Home Health Services MN 501(c)(3) Line 10 Church of Luthren Brethren 0 Church of the Lutheran Brethren 824 South Sheridan Street Fergus Falls MN 56537 237366702 Church MN 501(c)(3) Line 1 N/A 0 LB Homes Foundation Inc 824 South Sheridan Street Fergus Falls MN 56537 204760841 Charitable Fundraising MN 501(c)(3) Line 10 Church of Luthren Brethren 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1