2021-05-10T14:58:23-05:00 2020-06-30 476097913 SEIM JOHNSON LLP 18081 BURT STREET SUITE 200 OMAHA NE 680224722 990 2019-07-01 272628802 IMMANUEL HOME AND COMMUNITY RESOURCES IMMA 4028292900 1044 N 115TH ST NO 500 OMAHA NE 68154 SCOTT BEAR CHIEF FINANCIAL OFFICER 4028292900 2021-05-07 1 WENDY R COOLEY P01523804 4023302660 2019 2022-09-23 18:48:47Z SCOTT BEAR 1044 N 115TH ST NO 500 OMAHA NE 68154 2832555 0 X WWW.IMMANUEL.COM X 2010 NE TO PROVIDE IN-HOME, RESIDENTIAL AND COMMUNITY-BASED HEALTH CARE AND RELATED SERVICES TO THE ELDERLY. 15 15 0 16 0 0 0 0 2447922 2832555 0 0 0 0 2447922 2832555 0 400 0 0 4603441 4717623 0 0 0 451988 239289 5055429 4957312 -2607507 -2124757 3142074 4586201 1762042 5330926 1380032 -744725 CHRIST-CENTERED SERVICE TO SENIORS, EACH OTHER AND THE COMMUNITY. 0 0 4392453 400 2832555 IMMANUEL HOME AND COMMUNITY RESOURSES (IHCR) IS THE SOLE MEMBER OF PACE IOWA AND PACE NEBRASKA, BOTH 501(C)(3) ORGANIZATIONS DOING BUSINESS AS IMMANUEL PATHWAYS. IHCR OVERSEES AND COORDINATES THE ACTIVITIES OF PACE IOWA AND PACE NEBRASKA. "PACE" STANDS FOR PROGRAMS OF ALL-INCLUSIVE CARE FOR THE ELDERLY. PACE PROGRAMS COORDINATE AND PROVIDE ALL NEEDED PREVENTATIVE, PRIMARY, ACUTE AND LONG-TERM CARE SERVICES SO THAT OLDER INDIVIDUALS CAN CONTINUE LIVING IN THEIR HOME AND COMMUNITIES. 4392453 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 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 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X KELLE SCOTT CONTROLLER 4028292933 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 X ERIC N GURLEY PRESIDENT & CEO 2.00 46.00 X 0 477470 241636 ADAM VOSSEN MD PHYSICIAN 20.00 28.00 X 0 301121 57976 JULIE PALADINO-KAMINSKI SENIOR VP/COO 4.00 44.00 X 0 247239 49280 SCOTT BEAR VP & CFO 3.00 45.00 X 0 239350 51110 TAMMY SEALER SENIOR VP/CAO 2.00 46.00 X 0 246775 39616 JILL NYQUIST VP OF RESIDENT EXPERIENCE 2.00 46.00 X 0 174705 26346 JENNIFER KNECHT VP OF MARKING AND COMMUNICATIONS 2.00 46.00 X 0 185992 12464 COLLEEN MACIEJEWSKI VP OF INFORMATION TECHNOLOGY 2.00 46.00 X 0 177928 11579 DEBRA WIENS VP OF HUMAN RESOURCES 2.00 46.00 X 0 162112 22743 BRUCE PLATH CHAIR 0.30 2.80 X X 0 0 0 JANE TONNIGES VICE CHAIR 0.30 3.10 X X 0 0 0 GEORGE GRIEB SECRETARY/TREASURER 0.30 2.80 X X 0 0 0 DAVID JACOX MEMBER 0.30 3.10 X 0 0 0 REV DR DAVID DEFREESE MEMBER 0.30 2.80 X 0 0 0 BISHOP BRIAN MAAS MEMBER 0.30 3.10 X 0 0 0 DELIGHT WREED BYRD MEMBER 0.30 3.10 X 0 0 0 ROBERT LANIK MEMBER 0.30 2.80 X 0 0 0 KRISTEN HOFFMAN MD MEMBER 0.30 3.10 X 0 0 0 CINDY ALLOWAY MEMBER 0.30 2.80 X 0 0 0 CLARENCE NICHOLS MEMBER 0.30 2.80 X 0 0 0 JILL POWERS MEMBER 0.30 3.40 X 0 0 0 ANDREA SKOLKIN MEMBER 0.30 2.80 X 0 0 0 SUSAN OGBORN MEMBER 0.30 2.80 X 0 0 0 STEVEN BULLOCK MEMBER 0.30 2.80 X 0 0 0 JEFFREY AKERSON MD MEMBER THRU 01/20 0.30 2.80 X 0 0 0 0 2212692 512750 0 0 1 0 0 PACE PROGRAM MGMT SERV 623990 2832555 2832555 2832555 2832555 2832555 0 0 400 400 395561 395561 3430350 3430350 35441 35441 809606 809606 46665 46665 10666 10666 96083 22909 73174 1678 1578 100 15960 2635 13325 32141 25475 6666 62976 62976 1833 1833 COVID-19 RELATED EXPENS 17495 17394 101 LICENSES & PERMITS 457 457 4957312 4392453 564859 0 804666 762180 105462 42486 3036612 4543715 3142074 4586201 150156 177535 1611886 5153391 1762042 5330926 X 1380032 -744725 1380032 -744725 3142074 4586201 -2124757 0 X X 0 1 X 1 0 X 2733418 1615472 2046339 2447922 2832555 11675706 2733418 1615472 2046339 2447922 2832555 11675706 0 0 0 11675706 2554 3424 573 6551 2554 3424 573 6551 2735972 1618896 2046912 2447922 2832555 11682257 0.99940 0.99420 0.00060 0.00580 X 804666 762180 42486 42486 DUE FROM PACE IOWA 844169 DUE FROM IMMANUEL 3699546 4543715 DUE TO PACE NEBRASKA 3440635 DUE TO PACE IA 1712756 5153391 X PART X, LINE 2: ALL AFFILIATED ENTITIES ARE NOT-FOR-PROFIT CORPORATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE CODE AND HAVE RECEIVED DETERMINATION LETTERS OR HAVE FILED APPLICATIONS TO RECEIVE DETERMINATION LETTERS THAT THEY ARE EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE INTERNAL REVENUE SERVICE HAS ESTABLISHED STANDARDS TO BE MET TO MAINTAIN IMMANUEL'S TAX EXEMPT STATUS. IMMANUEL ACCOUNTS FOR UNCERTAINTIES IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES USING GUIDANCE INCLUDED IN FASB ASC 740, INCOME TAXES. IMMANUEL RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. AT JUNE 30, 2020 AND 2019, IMMANUEL HAD NO UNCERTAIN TAX POSITIONS ACCRUED. 0 1 0 0 0 0 0 0 0 ERIC N GURLEY PRESIDENT & CEO 0 385314 0 79921 0 12235 0 200671 0 40965 0 719106 0 0 ADAM VOSSEN MD PHYSICIAN 0 300802 0 0 0 319 0 17849 0 40127 0 359097 0 0 JULIE PALADINO-KAMINSKI SENIOR VP/COO 0 197060 0 42697 0 7482 0 14640 0 34640 0 296519 0 0 SCOTT BEAR VP & CFO 0 181770 0 50206 0 7374 0 13078 0 38032 0 290460 0 0 TAMMY SEALER SENIOR VP/CAO 0 196854 0 42441 0 7480 0 13198 0 26418 0 286391 0 0 JILL NYQUIST VP OF RESIDENT EXPERIENCE 0 145106 0 28819 0 780 0 10367 0 15979 0 201051 0 0 JENNIFER KNECHT VP OF MARKING AND COMMUNICATIONS 0 154806 0 31059 0 127 0 11147 0 1317 0 198456 0 0 COLLEEN MACIEJEWSKI VP OF INFORMATION TECHNOLOGY 0 149398 0 28255 0 275 0 10629 0 950 0 189507 0 0 DEBRA WIENS VP OF HUMAN RESOURCES 0 134874 0 26517 0 721 0 7427 0 15316 0 184855 0 0 PART I, LINE 3 THE COMPENSATED OFFICERS ARE EMPLOYEES OF IMMANUEL, A RELATED ENTITY. THE BOARD'S EXECUTIVE COMMITTEE SERVES AS THE COMPENSATION COMMITTEE TO REVIEW AND APPROVE THE TOTAL COMPENSATION FOR ERIC GURLEY, AND TO APPROVE THE BONUS PLAN AND PAYOUT OF BONUSES TO THE LEADERSHIP TEAM. THE COMPENSATION COMMITTEE USES AN INDEPENDENT COMPENSATION CONSULTANT TO HELP SET SALARIES AND BENEFITS. A WRITTEN EMPLOYMENT CONTRACT IS USED FOR ERIC GURLEY. PART I, LINE 4B ERIC N. GURLEY, PRESIDENT AND CEO, IS A PARTICIPANT IN AN ENDORSEMENT SPLIT-DOLLAR LIFE INSURANCE PLAN AND A DEFERRED COMPENSATION PLAN WHICH IS INTENDED TO MEET THE REQUIREMENTS OF SECTIONS 409A AND 457(F). BOTH PLANS ARE SPONSORED BY IMMANUEL, MR. GURLEY'S EMPLOYER. AS OF DECEMBER 31, 2019, MR. GURLEY'S DEFERRED COMPENSATION ACCOUNT WAS CREDITED WITH $179,771. PREMIUMS OF $157,474 WERE PAID FOR THE ENDORSEMENT SPLIT-DOLLAR LIFE INSURANCE PLAN POLICY. UNDER THE PLAN, IMMANUEL ENDORSES TO MR. GURLEY THE RIGHT TO DESIGNATE A BENEFICIARY FOR THE PORTION OF THE DEATH BENEFIT IN EXCESS OF THE GREATER OF THE CASH SURRENDER VALUE OR PREMIUMS PAID. THE VALUE OF THAT RIGHT, WHICH WAS INCLUDED IN MR. GURLEY'S REPORTABLE COMPENSATION, WAS $3,290. AS OF JUNE 30, 2020, THE DEATH BENEFIT IN EXCESS OF PREMIUMS PAID WAS $3,069,012. PART I, LINE 6 THE ORGANIZATION DOES NOT PAY OR ACCRUE ANY COMPENSATION BASED ON THE REVENUES OR THE NET EARNINGS OF THE ORGANIZATION OR ANY RELATED ORGANIZATION. HOWEVER, A SMALL PERCENTAGE (LESS THAN 10%) OF THE BONUSES PAID TO ERIC N. GURLEY, JULIE PALADINO-KAMINSKI, SCOTT BEAR, TAMMY SEALER, JILL NYQUIST, JENNIFER KNECHT, COLLEEN MACIEJEWSKI AND DEBRA WIENS IS BASED ON AN OPERATING MARGIN CALCULATION OF IMMANUEL AND RELATED TAX-EXEMPT ORGANIZATIONS. FORM 990, PART V, LINE 2A: INDIVIDUALS PERFORMING SERVICES FOR IMMANUEL HOME AND COMMUNITY RESOURCES ARE EMPLOYEES OF IMMANUEL, A RELATED ENTITY. THEREFORE, IMMANUEL ISSUES THE FORM W-2 FOR THESE EMPLOYEES. BECAUSE IMMANUEL HOME AND COMMUNITY RESOURCES REIMBURSES IMMANUEL FOR THE SALARIES AND BENEFITS OF THESE EMPLOYEES, THE EXPENSES FOR THEIR SALARIES AND BENEFITS ARE REFLECTED ON THIS RETURN IN PART IX, STATEMENT OF FUNCTIONAL EXPENSES. FORM 990, PART VI, SECTION A, LINE 2 ERIC N. GURLEY IS THE PRESIDENT AND CEO OF IMMANUEL, A SUPPORTING ORGANIZATION OF IMMANUEL HOME AND COMMUNITY RESOURCES. ALL COMPENSATED BOARD MEMBERS, OFFICERS AND OTHER EMPLOYEES ARE EMPLOYEES OF IMMANUEL. FORM 990, PART VI, SECTION A, LINE 6 IMMANUEL HOME AND COMMUNITY RESOURCES (IHCR) HAS ONE MEMBER, IMMANUEL. FORM 990, PART VI, SECTION A, LINE 7A IMMANUEL, IHCR'S SOLE MEMBER, HAS THE RIGHT TO APPOINT AND REMOVE DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B IMMANUEL, IHCR'S SOLE MEMBER, MUST APPROVE ANY AMENDMENT AND INITIATE OR ADOPT AMENDMENTS TO THE ARTICLES OR BYLAWS OF IMMANUEL HOME AND COMMUNITY RESOURCES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN ACCOUNTING FIRM WITH THE ASSISTANCE OF THE CONTROLLER, AND IS THEN REVIEWED BY THE CFO AND THE CONTROLLER. COPIES OF THE REVIEWED RETURN ARE PROVIDED TO THE BOARD MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C IMMANUEL HOME AND COMMUNITY RESOURCES USES THE SAME POLICY AS IMMANUEL, A RELATED ORGANIZATION. THE POLICY STATES THAT THE BOARD OF DIRECTORS MUST SIGN THE CONFLICT OF INTEREST POLICY AND DISCLOSE ALL CONFLICTS. THE GOVERNANCE COMMITTEE SHALL DECIDE WHAT ACTIONS NEED TO BE TAKEN CONCERNING ANY CONFLICTS. THE BOARD MEMBER IS PROHIBITED FROM VOTING ON ANY BUSINESS RELATED TO ANY CONFLICT THE GOVERNANCE COMMITTEE HAS IDENTIFIED. FORM 990, PART VI, SECTION B, LINE 15 IMMANUEL HOME AND COMMUNITY RESOURCES DOES NOT HAVE A CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT OFFICIAL OR ANY KEY EMPLOYEES THE ORGANIZATION DIRECTLY COMPENSATES. THE ORGANIZATION REIMBURSES IMMANUEL, A RELATED ORGANIZATION, FOR PORTIONS OF THE SALARIES OF IMMANUEL EMPLOYEES WHO PROVIDE NEEDED SERVICES. THEREFORE, IT IS NOT NECESSARY TO HAVE A PROCESS TO DETERMINE COMPENSATION FOR THESE POSITIONS. FORM 990, PART VI, SECTION C, LINE 19 IMMANUEL HOME AND COMMUNITY RESOURCES DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VII: ALL COMPENSATION AND BENEFITS SHOWN FOR DIRECTORS ARE PAID BY IMMANUEL, THE SPONSOR ORGANIZATION, FOR SERVICES PERFORMED FOR IMMANUEL OR OTHER RELATED ENTITIES. THE COMPENSATION IS NOT PAID FOR SERVICES IN CONNECTION WITH THE POSITION OF DIRECTOR FOR IMMANUEL HOME AND COMMUNITY RESOURCES. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS OF IMMANUEL HOME AND COMMUNITY RESOURCES ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM PRIOR YEARS. IMMANUEL 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 470733774 CORPORATE SUPPORT NE 501(C)(3) LINE 12B, II N/A 0 IMMANUEL RETIREMENT COMMUNITIES 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 470799108 ELDERLY HOUSING NE 501(C)(3) LINE 10 IMMANUEL 1 IMMANUEL COMMUNITY FOUNDATION 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 470624928 FUNDRAISING NE 501(C)(3) LINE 12C, III-FI SEE STATEMENT 1 PACE IOWA 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 273635343 ELDERLY SERVICES NE 501(C)(3) LINE 10 IMMANUEL HOME AND COMMUNITY RESOURCES 1 PACE NEBRASKA 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 273635416 ELDERLY SERVICES NE 501(C)(3) LINE 10 IMMANUEL HOME AND COMMUNITY RESOURCES 1 IMMANUEL AFFORDABLE INC 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 470831041 ELDERLY & LOW INCOME HOUSING NE 501(C)(3) LINE 10 IMMANUEL 1 IMMANUEL AFFORDABLE II INC 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 800016829 ELDERLY & LOW INCOME HOUSING NE 501(C)(3) LINE 10 IMMANUEL 1 IMMANUEL TRINITY AFFORDABLE INC 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 113742894 ELDERLY & LOW INCOME HOUSING NE 501(C)(3) LINE 10 IMMANUEL 1 IMMANUEL LONG TERM CARE 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 462582783 LONG-TERM HEALTH CARE SERVICES NE 501(C)(3) LINE 10 IMMANUEL 1 IMMANUEL COMMUNITY VISION FOUNDATION 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 462693844 SUPPORT NONPROFITS WHOSE MISSIONS ALIGN WITH IMMANUEL NE 501(C)(3) LINE 12B, II IMMANUEL 1 IRC II INC 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 812697102 ELDERLY HOUSING NE 501(C)(3) LINE 10 IMMANUEL 1 0 0 0 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1 1 PACE IOWA S 1323564 CASH TRANSFERRED EQUALS FMV PACE NEBRASKA S 1842837 CASH TRANSFERRED EQUALS FMV PACE IOWA L 1784342 CASH TRANSFERRED EQUALS FMV PACE NEBRASKA L 1048212 CASH TRANSFERRED EQUALS FMV SCHEDULE R, PART V, LINE 1A-S: IMMANUEL, A RELATED ENTITY, PAYS INVOICES FOR OPERATING EXPENSES ON BEHALF OF THE CORPORATION AND THE CORPORATION REIMBURSES IMMANUEL FOR AMOUNTS INCURRED. MOST, IF NOT ALL, INTERCOMPANY TRANSACTIONS ARE A RESULT OF THIS CENTRALIZED ACCOUNTING SYSTEM. SCHEDULE R, PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS IMMANUEL COMMUNITY FOUNDATION'S DIRECTORS ARE SELECTED BY THE BOARDS OF DIRECTORS OF THE FOUR ORGANIZATIONS IT SUPPORTS; IMMANUEL RETIREMENT COMMUNITIES, IMMANUEL HOME AND COMMUNITY RESOURCES, IMMANUEL LONG TERM CARE AND IRC II, INC. EACH OF THESE FOUR ORGANIZATIONS IS CONTROLLED BY THEIR SOLE MEMBER, IMMANUEL.