BETHESDA OF BERESFORD: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: BETHESDA OF BERESFORD (EIN 46-0225023)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-10-06
IRS object ID: 202242799349300339
Schema version: 2021v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-10-06T10:14:07-05:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	450250958	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	EIDE BAILLY LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	200 E 10TH ST STE 500	AddressLine1Txt
City	SIOUX FALLS	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	571046375	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	460225023	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BETHESDA OF BERESFORD	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BETH	BusinessNameControlTxt
Phone	6057634651	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	606 WEST CEDAR	AddressLine1Txt
City	BERESFORD	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	57004	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BRITNEY SENGER	PersonNm
Person Title	ADMINISTRATOR	PersonTitleTxt
Phone	6057634650	PhoneNum
Signature	2022-09-27	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	BRITNEY	PersonFirstNm
Person Last	SENGER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	LAURIE HANSON CPA	PreparerPersonNm
PTIN	P00851848	PTIN
Phone	6053391999	PhoneNum
Preparation	2022-09-26	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	BRITNEY SENGER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	606 WEST CEDAR	AddressLine1Txt
City	BERESFORD	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	57004	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,683,299	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.BETHESDASD.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1971	FormationYr
Legal Domicile State	SD	LegalDomicileStateCd
Activity Or Mission	ELDERLY HOUSING AND CARE.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	140	TotalEmployeeCnt
Total Volunteers	15	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$848,144	PYContributionsGrantsAmt
CY Contributions Grants	$682,802	CYContributionsGrantsAmt
PY Program Service Revenue	$3,962,905	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,997,343	CYProgramServiceRevenueAmt
PY Investment Income	$77,023	PYInvestmentIncomeAmt
CY Investment Income	$3,154	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$4,888,072	PYTotalRevenueAmt
CY Total Revenue	$3,683,299	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$161	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,463,747	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,765,655	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,041,043	PYOtherExpensesAmt
CY Other Expenses	$1,971,222	CYOtherExpensesAmt
PY Total Expenses	$4,504,790	PYTotalExpensesAmt
CY Total Expenses	$3,737,038	CYTotalExpensesAmt
PY Revenues Less Expenses	$383,282	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$53,739	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,950,612	TotalAssetsBOYAmt
Total Assets EOY	$3,676,012	TotalAssetsEOYAmt
Total Liabilities BOY	$728,041	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$280,183	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,222,571	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,395,829	NetAssetsOrFundBalancesEOYAmt
Mission	BETHESDA OF BERESFORD IS A CHRISTIAN COMMUNITY DEDICATED TO THE ART OF HEALING AND THE JOY OF CARING.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$3,307,519	ExpenseAmt
Grant	$161	GrantAmt
Revenue	$2,997,343	RevenueAmt
Desc	THE ORGANIZATION PROVIDES SERVICES FOR THE ELDERLY THROUGH THE OPERATION OF A 58-SKILLED BED NURSING AND 8-BED ASSISTED LIVING FACILITY. IN ADDITION, THE FACILITY PROVIDES OPERATION OF A 16-UNIT ELDERLY APARTMENT COMPLEX AND AN OUTPATIENT THERAPY DEPARTMENT. THE FACILITY OPERATES AS A "LIFE-LINE" TO THE SURROUNDING COMMUNITY, WHICH PROVIDES A SAFER ENVIRONMENT AT HOME FOR THE ELDERLY IN THE SURROUNDING COMMUNITY. THE FACILITY IS OPERATED TO MEET THE HEALTH AND HOUSING NEEDS FOR ITS RESIDENTS. NUMBER OF RESIDENT DAYS 17,246; NUMBER OF ADMISSIONS 32.	Desc
Total Program Service Expenses	$3,307,519	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	Yes (1)	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	2	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	140	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BRITNEY SENGER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6057634650	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	606 WEST CEDAR	AddressLine1Txt
City	BERESFORD	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	57004	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
BRITNEY SENGER
ADMINISTRATOR FROM 10/2021	40.00	Yes (X)	$18,152	$0	$0
CHERILYN HALLAWAY
ADMINISTRATOR UNTIL 04/2021	40.00	Yes (X)	$0	$0	$0
CHRIS HANSEN
INTERIM ADMIN 04/2021-10/2021	40.00	Yes (X)	$0	$0	$0
CLAIRE ANTONSON
CHAIRPERSON	0.30	Yes (X)	$0	$0	$0	Yes (X)
CLARICE PAULSON
VICE-CHAIRPERSON	0.30	Yes (X)	$0	$0	$0	Yes (X)
BRENDA HANSEN
SECRETARTY	0.30	Yes (X)	$0	$0	$0	Yes (X)
ANITA KOSTBOTH
DIRECTOR	0.30		$0	$0	$0	Yes (X)
TONI FJERSTAD
DIRECTOR	0.30		$0	$0	$0	Yes (X)
CLIFTON SAUGSTAD
DIRECTOR	0.30		$0	$0	$0	Yes (X)
CARLA NELSON
DIRECTOR UNTIL 04/2021	0.30		$0	$0	$0	Yes (X)
JANICE THOMPSON
DIRECTOR	0.30		$0	$0	$0	Yes (X)
CINDY MUHLENKORT
DIRECTOR	0.30		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$18,152	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
TITAN NURSE STAFFING LLC
2110 S 169TH PLAZA SUITE 100	OMAHA	NE	68104	STAFFING SERVICES	$127,524
SANFORD HEALTH
PO BOX 5074	SIOUX FALLS	SD	57117	ADMINISTRATION	$125,249

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Government Grants	$682,802	GovernmentGrantsAmt
Total Contributions	$682,802	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RESIDENT SERVICE REVEN	623000	$2,728,362	$2,728,362
INDEPENDENT LIVING	900099	$155,409	$155,409
APARTMENT REVENUE	900099	$81,498	$81,498

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$32,074	TotalRevenueColumnAmt
Related Or Exempt Func Income	$32,074	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,997,343	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,154	TotalRevenueColumnAmt
Exclusion	$3,154	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,683,299	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,997,343	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$3,154	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$161	TotalAmt
Program Services	$161	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$11,176	TotalAmt
Management And General	$11,176	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,420,670	TotalAmt
Program Services	$1,354,069	ProgramServicesAmt
Management And General	$66,601	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$11,940	TotalAmt
Program Services	$11,283	ProgramServicesAmt
Management And General	$657	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$88,625	TotalAmt
Program Services	$83,750	ProgramServicesAmt
Management And General	$4,875	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$233,244	TotalAmt
Program Services	$220,415	ProgramServicesAmt
Management And General	$12,829	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$208,289	TotalAmt
Management And General	$208,289	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,020,094	TotalAmt
Program Services	$987,833	ProgramServicesAmt
Management And General	$32,261	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$3,950	TotalAmt
Management And General	$3,950	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$55,299	TotalAmt
Program Services	$48,700	ProgramServicesAmt
Management And General	$6,599	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$128,485	TotalAmt
Program Services	$113,717	ProgramServicesAmt
Management And General	$14,768	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$110	TotalAmt
Program Services	$110	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$186,003	TotalAmt
Program Services	$164,891	ProgramServicesAmt
Management And General	$21,112	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$61,266	TotalAmt
Program Services	$54,224	ProgramServicesAmt
Management And General	$7,042	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
MEDICAL SUPPLIES	$120,905	$120,905
FOOD AND DIETARY COST	$97,440	$97,440
BAD DEBT	$36,825		$36,825
REPAIRS AND MAINTENANCE	$22,060	$19,525	$2,535

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$30,496	TotalAmt
Program Services	$30,496	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,737,038	TotalAmt
Program Services	$3,307,519	ProgramServicesAmt
Management And General	$429,519	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$770,102	BOYAmt
EOY	$500,451	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$261,731	BOYAmt
EOY	$202,630	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$32,428	BOYAmt
EOY	$15,515	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$6,592,621	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$5,289,281	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,462,427	BOYAmt
EOY	$1,303,340	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,416,004	BOYAmt
EOY	$1,646,156	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$7,920	BOYAmt
EOY	$7,920	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,950,612	BOYAmt
EOY	$3,676,012	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$257,942	BOYAmt
EOY	$270,189	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$442,200	BOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$16,699	BOYAmt
EOY	$9,994	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$11,200	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$728,041	BOYAmt
EOY	$280,183	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,222,571	BOYAmt
EOY	$3,395,829	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,222,571	BOYAmt
EOY	$3,395,829	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,950,612	BOYAmt
EOY	$3,676,012	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$53,739	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$226,997	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$848,144	CurrentTaxYearMinus1YearAmt
Current Tax Year	$682,802	CurrentTaxYearAmt
Total	$1,530,946	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,110,169	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,098,710	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,183,343	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,962,905	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,997,343	CurrentTaxYearAmt
Total	$19,352,470	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,110,169	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,098,710	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,183,343	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,811,049	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,680,145	CurrentTaxYearAmt
Total	$20,883,416	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,213,611	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,304,810	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,224,017	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,241,185	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,155,789	CurrentTaxYearAmt
Total	$6,139,412	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,213,611	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,304,810	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,224,017	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,241,185	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,155,789	CurrentTaxYearAmt
Total	$6,139,412	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$14,744,004	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$40,156	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$30,439	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$46,944	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$39,292	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,154	CurrentTaxYearAmt
Total	$159,985	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$40,156	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$30,439	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$46,944	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$39,292	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,154	CurrentTaxYearAmt
Total	$159,985	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,150,325	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,129,149	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,230,287	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,850,341	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,683,299	CurrentTaxYearAmt
Total	$21,043,401	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.70060	PublicSupportCY509Pct
Public Support PY509	0.71850	PublicSupportPY509Pct
Investment Income CY	0.00760	InvestmentIncomeCYPct
Investment Income PY	0.00870	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	Yes (1)	InclEscrowCustodialAcctLiabInd
Explanation Provided	Yes (X)	ExplanationProvidedInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$86,713	OtherCostOrOtherBasisAmt
Book Value	$86,713	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,640,054	OtherCostOrOtherBasisAmt
Depreciation	$3,792,928	DepreciationAmt
Book Value	$847,126	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,641,931	OtherCostOrOtherBasisAmt
Depreciation	$1,343,634	DepreciationAmt
Book Value	$298,297	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$223,923	OtherCostOrOtherBasisAmt
Depreciation	$152,719	DepreciationAmt
Book Value	$71,204	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,303,340	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$3,910,296	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$226,997	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$226,997	RevenueNotReportedAmt
Revenue Subtotal	$3,683,299	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$3,683,299	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$3,737,038	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$3,737,038	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$3,737,038	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART IV, LINE 2B:

THE ESCROW ACCOUNT LIABILITY IS INCLUDED ON THE BALANCE SHEET. PART X LINE 21 INCLUDES FUNDS HELD FOR NURSING HOME RESIDENTS FOR ANCILLARY PURCHASES.

PART X, LINE 2:

THE HOME BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENT, 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.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	THE ORGANIZATION HAD A MANAGEMENT CONTRACT WITH SANFORD HEALTH NETWORK, SIOUX FALLS, SD, UNTIL 04/2021. CHERILYN HALLAWAY, A SANFORD HEALTH EMPLOYEE, WAS THE ADMINISTRATOR UNDER THE AGREEMENT WITH SANFORD HEALTH. CHERILYN HALLAWAY RECEIVED COMPENSATION IN THE AMOUNT OF $55,905. DURING 2021, THE ORGANIZATION ENTERED INTO A MANAGEMENT AGREEMENT WITH CARING PROFESSIONALS, DELL RAPIDS, SD. THE ORGANIZATION PAID $9,350 TO CARING PROFESSIONALS FOR INTERIM ADMINISTRATOR SERVICES PROVIDED BY CHRIS HANSEN. THE ORGANIZATION HIRED A FULL TIME ADMINISTRATOR EFFECTIVE OCTOBER 4, 2021.
FORM 990, PART VI, SECTION A, LINE 6	THE MEMBERS OF THE ORGANIZATION CONSIST OF 13 LUTHERAN CHURCHES. THERE IS ONLY ONE CLASS OF MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	ALL MEMBERS HAVE THE SAME VOTING RIGHTS. THE MEMBERS' ROLE IS TO ELECT THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7B	CHANGES TO BYLAWS REQUIRE APPROVAL OF THE MEMBERS.
FORM 990, PART VI, SECTION A, LINE 8B	BETHESDA OF BERESFORD DOES NOT UTILIZE COMMITTEES IN CONJUNCTION WITH ITS BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11B	THE ADMINISTRATOR REVIEWS FORM 990 PRIOR TO ITS SUBMISSION. THE BOARD MEMBERS ARE PROVIDED A COPY OF THE FORM 990 PRIOR TO ITS SUBMISSION.
FORM 990, PART VI, SECTION B, LINE 12C	PERSONS COVERED BY THE POLICY INCLUDE EVERY BOARD MEMBER, EVERY MEMBER OF ANY BOARD COMMITTEE, ALL OFFICERS OF THE HOME, AND ALL MANAGEMENT PERSONNEL OF THE HOME. COVERED MEMBERS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST STATEMENT EACH YEAR. THE ADMINISTRATOR RECEIVES AND REVIEWS ALL OF THE ANNUAL CONFLICT OF INTEREST STATEMENTS WHICH LIST ANY AND ALL FINANCIAL AND CONFLICTING INTERESTS. THE CHAIRPERSON OF THE BOARD IS THEN FAMILIARIZED WITH ALL DISCLOSURES IN CASE A CONFLICT ARISES, AND THE VICE CHAIRPERSON OF THE BOARD IS FAMILIARIZED WITH THE CHAIRPERSON'S DISCLOSURE. IF A CONFLICT ARISES, THE BOARD CHAIRPERSON, BOARD COMMITTEE OR THE BOARD MAY ASK THE INTERESTED PERSON TO LEAVE THE MEETING DURING DISCUSSIONS OF THE MATTER, AND THE BOARD MUST APPROVE THE MATTER BY A MAJORITY VOTE, NOT INCLUDING A VOTE OF THE INTERESTED PERSON.
FORM 990, PART VI, SECTION B, LINE 15A	A MARKET ANALYSIS WAS CONDUCTED FOR THE ADMINISTRATOR USING COMPARABLE DATA AND WAS CONDUCTED AS AN INDEPENDENT REVIEW. COMPENSATION WAS APPROVED BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19	THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC.
FORM 990, PART IX, LINE 11G	NURSE TEMPS: PROGRAM SERVICE EXPENSES 472,768. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 472,768. NURSE AIDE TEMPS: PROGRAM SERVICE EXPENSES 511,887. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 511,887. DIETARY CONSULTANT: PROGRAM SERVICE EXPENSES 3,178. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,178. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 32,261. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,261.