2025-01-21T16:53:38-06:00 2024-06-30 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2023-07-01 450261669 Luther Memorial Home LUTH 7017863401 750 Main St E Mayville ND 58257 Brittany Ness Administrator 7017863401 2025-01-21 1 1 Kim Hunwardsen CPA P00484560 6122536500 2025-01-21 2023 2024-10-15 13:58:12Z 750 Main St E Mayville ND 58257 12517349 0 9386 X www.luthermemorialhome.com X 1957 ND To provide skilled and assisted care to its residents. 9 9 196 9 0 0 91556 41854 10301325 10611233 152226 151638 0 0 10545107 10804725 0 0 0 0 6745936 7034425 0 0 0 4310590 3435721 11056526 10470146 -511419 334579 13510228 14188551 2389143 2539183 11121085 11649368 X To provide a high level of comfort and security to its residents at a skilled level of care and assisted level of care. 0 0 9550431 10611233 Luther Memorial Home owns and operates a 75 bed nursing facility and a 41 unit assisted living facility in Mayville ND. We serve as a tangible expression of God's love by responding to the needs of the aging, ever mindful of the worth and dignity of the individual. We address ourselves in both traditional and innovative ways to meeting the needs of the aged who are best served in a residential setting without regard to national origin, race, color, creed, sex, or handicap. We seek to minister to the whole person, offering a full range of progressive care, from retirement housing through skilled nursing. We seek furthermore to represent the concerns of all aging to the society of Continued on Schedule O...which we are a part. Our board and staff dedicate themselves to making Luther Memorial Home a place where our residents will live in comfort in a community that is shaped by Christian concern. The organization provided 24,056 total days of skilled nursing care to elderly men and women during fiscal year June 30, 2024. In addition, we provided residential rental services to elderly renants. 9550431 1 1 0 0 0 0 0 0 1 0 1 1 0 0 0 1 1 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 0 0 0 0 1 19 0 1 196 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 1 0 0 X Julie Winger CFO 7017863401 750 Main St E Mayville ND 58257 Richelle Mewes President 1.00 X X 0 0 0 Brad Thykeson Vice President 1.00 X X 0 0 0 Natasha Basol Secretary/Treasurer (Beg Aug 2023) 1.00 X X 0 0 0 Jeff Voltz Director 1.00 X 0 0 0 Dean Erickson Director 1.00 X 0 0 0 Linda Stromstad Director 1.00 X 0 0 0 Gary Sundeen Director 1.00 X 0 0 0 Richard Fugleberg Director (Beg Sept 2023) 1.00 X 0 0 0 Glenn Endrud Director (Beg Aug 2023) 1.00 X 0 0 0 Brittany Ness Administrator (Beg May 2023) 40.00 X 125087 0 29664 Julie Winger CFO 40.00 X 94837 0 18265 Nancy Carlson Director of Nursing 40.00 X 112596 0 33079 Brett Ulrich- Former Admin /Consultant(Beg June 2023) 40.00 X 106850 0 37846 439370 0 118854 3 1 1 0 DTN Staffing 1200 Collins Ave Mandan ND 58554 Contracted Nursing 444033 Procare Staffing 300 2nd Ave NE Suite 224 Jamestown ND 58401 Contracted Nursing 432818 Rolinc Staffing 333 West Hampden Ave Suite 545 Englewood CO 80110 Contracted Nursing 274561 Fargo Roofing & Siding 4265 45th St S Suite 111-12 Fargo ND 58104 Roofing Project 239580 Fusion Medical Staffing LLC PO Box 30131 Omaha NE 681031231 Contracted Nursing 153728 5 3100 38754 41854 Resident Service Revenue 623000 9732618 9732618 Assisted Living income 900099 807228 807228 71387 71387 10611233 145896 145896 1717966 400 1709535 3089 8431 -2689 5742 5742 10804725 10611233 0 151638 X 299191 299191 72332 72332 5270205 5048532 221673 125171 119827 5344 828712 806537 22175 438814 397517 41297 67139 67139 16678 16678 1538895 1538895 186258 126660 59598 51871 51871 250085 246459 3626 5932 5932 18489 18489 79419 79177 242 314296 309793 4503 100592 98990 1602 Food 326098 326098 Medical Supplies 291491 291491 Repairs 84606 84606 Membership Dues 7752 7752 96120 34750 61370 10470146 9550431 919715 0 423019 539470 3007527 1008171 549060 855668 112137 104636 44316 47812 12577626 9725576 2598041 2852050 974510 5292616 5738250 3476553 63368 11575 13510228 14188551 671439 670718 8473 10062 14534 1699169 1853931 2389143 2539183 X 11121085 11649368 11121085 11649368 13510228 14188551 334579 193704 0 X 0 1 X 1 0 X 95784 2055946 980782 91556 41854 3265922 9541799 9538577 9900580 10290286 10611233 49882475 23270 11262 41087 11039 86658 9660853 11605785 10922449 10392881 10653087 53235055 0 415556 176276 663944 1489551 1648519 4393846 415556 176276 663944 1489551 1648519 4393846 48841209 128158 110889 126332 121398 145896 632673 128158 110889 126332 121398 145896 632673 9789011 11716674 11048781 10514279 10798983 53867728 0.90670 0.92770 0.01170 0.01110 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 21314 21314 10450513 8187692 2262821 2040259 1537884 502375 65540 65540 2852050 Assets Limited to Use - Cash Equivalents 3476553 F 3476553 X 10981751 193704 193704 10788047 16678 16678 10804725 10453468 0 10453468 16678 16678 10470146 Part IV, Line 2b: For those residents who request, the nursing home will maintain cash amounts in an interest bearing checking account managed for the benefit of the residents as required by NDDHS regulations. The organization has included the amount of cash and an off-setting payable on their balance sheet for this custodial account. Part X, Line 2: The Home 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 financial statements. The Home 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. X X 0 0 0 0 0 0 0 0 0 Brittany Ness Administrator (Beg May 2023) 125087 0 0 0 0 0 0 0 29954 0 155041 0 0 0 Brett Ulrich- Former Admin /Consultant(Beg June 2023) 106850 0 0 0 0 0 3350 0 40496 0 150696 0 0 0 Form 990, Part VI, Section A, line 7a Directors are elected by delegates from member congregations. Officers are elected by the directors. Form 990, Part VI, Section A, line 8b There are no committees that can act on behalf of the governing board. Form 990, Part VI, Section B, line 11b A draft of the 990 is provided to the Board of Directors for review prior to filing with the IRS. Form 990, Part VI, Section B, line 12c New board members are informed of the conflict of interest policy and are asked if they have any conflicts. Board members are instructed to inform the board of any conflicts that may arise. The individual with the potential conflict recuses themselves from any discussion. The remaining board members determine if a conflict does exist. Form 990, Part VI, Section B, line 15a Annually, compensation for the Administrator is determined by the board of directors based on reviews of administrative compensation for Administrators at comparable facilities in the area with similar responsibilities and duties. Documentation of the process and approval is included in the board minutes. The Administrator annually reviews the CFO and all other employee compensation for reasonableness. Form 990, Part VI, Section C, line 19 The governing documents, financial statements and conflict of interest policy are avaliable for public inspection upon request. Form 990, Part IX, line 11g Contract Service: Program service expenses 34,520. Management and general expenses 0. Fundraising expenses 0. Total expenses 34,520. Purchased Nursing Services: Program service expenses 1,386,784. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,386,784. OT, PT, Speech Therapy: Program service expenses 94,330. Management and general expenses 0. Fundraising expenses 0. Total expenses 94,330. Other Purchased Services: Program service expenses 23,261. Management and general expenses 0. Fundraising expenses 0. Total expenses 23,261.