GRACE LUTHERAN FOUNDATION INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- GRACE LUTHERAN FOUNDATION INC (EIN 39-6040444)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-11-14
- IRS object ID
- 201733189349307328
- Schema version
- 2016v3.0
- 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 C
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-11-14T14:33:59-06:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390758449 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Wipfli LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3703 Oakwood Hills Parkway | AddressLine1Txt |
| City | Eau Claire | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 396040444 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Grace Lutheran Foundation Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GRAC | BusinessNameControlTxt |
| Phone | 7158323003 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3410 Sky Park Blvd PO Box 287 | AddressLine1Txt |
| City | Eau Claire | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54702 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MIKE Christensen | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 7158323003 | PhoneNum |
| Signature | 2017-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | HOLLY POKRANDT CPA | PreparerPersonNm |
| PTIN | P00449155 | PTIN |
| Phone | 7158323407 | PhoneNum |
| Preparation | 2017-11-13 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 216.54.158.12 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-11-14 | IPDt |
| IP Tm | 09:06:45 | IPTm |
| IP Timezone | CS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 88C093A45B44E7609F7EF3B03A58D76319306555 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Mike Christensen | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3410 Sky Park Blvd PO Box 287 | AddressLine1Txt |
| City | Eau Claire | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54702 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $22,697,616 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.GRACELUTHFOUND.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1961 | FormationYr |
| Legal Domicile State | WI | LegalDomicileStateCd |
| Activity Or Mission | GRACE LUTHERAN FOUNDATION, Inc. (the "Foundation") IS ORGANIZED TO ENGAGE IN CHARITABLE, RELIGIOUS, EDUCATIONAL, AND SCIENTIFIC ACTIVITIES IN ACCORDANCE WITH THE AIMS OF GRACE LUTHERAN CONGREGATION, A RELIGIOUS CORPORATION LOCATED IN EAU CLAIRE, Wisconsin. THE FOUNDATION OPERATES A SKILLED NURSING FACILITY, ADULT DAY CARE PROGRAMS, ASSISTED LIVING FACILITIES, AND SENIOR HOUSING FACILITIES WITH THE GOAL OF ENHANCING HUMAN DIGNITY AND GROWTH BY PROVIDING HIGH QUALITY CHRISTIAN-BASED SERVICE TO RESIDENTS OF THE CHIPPEWA VALLEY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 744 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $504,573 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$164,716 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $5,464 | PYContributionsGrantsAmt |
| CY Contributions Grants | $19,725 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $16,576,042 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $22,526,761 | CYProgramServiceRevenueAmt |
| PY Investment Income | $153,424 | PYInvestmentIncomeAmt |
| CY Investment Income | $104,899 | CYInvestmentIncomeAmt |
| PY Other Revenue | $23,798 | PYOtherRevenueAmt |
| CY Other Revenue | $35,752 | CYOtherRevenueAmt |
| PY Total Revenue | $16,758,728 | PYTotalRevenueAmt |
| CY Total Revenue | $22,687,137 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $75,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $75,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $9,886,573 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $13,753,012 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,327,096 | PYOtherExpensesAmt |
| CY Other Expenses | $10,339,885 | CYOtherExpensesAmt |
| PY Total Expenses | $16,288,669 | PYTotalExpensesAmt |
| CY Total Expenses | $24,167,897 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $470,059 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,480,760 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $27,751,266 | TotalAssetsBOYAmt |
| Total Assets EOY | $36,957,907 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $13,020,019 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $23,588,581 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $14,731,247 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,369,326 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF GRACE LUTHERAN FOUNDATION, INC., AS A COMPLIMENTARY ARM OF GRACE LUTHERAN CHURCH, IS TO RESPOND TO THE SPIRITUAL, PHYSICAL, AND SOCIAL NEEDS OF THE PEOPLE IN ORDER TO ENHANCE HUMAN DIGNITY AND GROWTH BY PROVIDING HIGH QUALITY CHRISTIAN-BASED SERVICE. | MissionDesc |
| Significant New Program Srvc | Yes (1) | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $14,624,332 | ExpenseAmt |
| Revenue | $14,995,642 | RevenueAmt |
| Desc | Grace Lutheran Foundation, Inc. provides skilled nursing services for those in need under its faith based plan of care programs at Syverson Lutheran Home, Grace River Pines, and Grace Prairie Point in Eau Claire, Wisconsin. Syverson Lutheran Home is a 58-bed skilled nursing facility and 25,364 days of resident care were provided in 2016. Grace River Pines is a 50-bed skilled nursing facility that opened in July of 2016 and provided 6,907 days of resident care in 2016. Grace Prairie Pointe is a 40-bed skilled nursing facility that became certified to admit residents in December 2016. The nursing homes offer skilled nursing, IV therapy, physical therapy, occupational therapy, speech therapy, and medication management among their many programs and services. The nursing homes offer services for both short-term rehabilitation and long-term care options for residents depending upon their needs. Recreational activities are also provided to residents to offer an enjoyable atmosphere while care is monitored by trained professionals. The majority of the residents receive assistance under the Wisconsin Medicaid program. GRACE LUTHERAN FOUNDATION, INC. ALSO PROVIDES CARE TO RESIDENTS IN EAU CLAIRE, MARSHFIELD, AND WAUSAU, WI THROUGH AN AGREEMENT WITH MARSHFIELD CLINIC. THE MARSHFIELD CLINIC COMFORT & RECOVERY SUITES ARE OPERATED BY GRACE LUTHERAN FOUNDATION, INC. AND PROVIDE 24-HOUR ACCESS TO CARE AND MEDICAL STAFF, INCLUDING PHYSICIANS AND NURSES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,955,920 | ExpenseAmt |
| Revenue | $5,081,750 | RevenueAmt |
| Desc | Grace Lutheran Foundation, Inc. provides assisted living services in two types of certified facilities, Community Based Residential Facilities (CBRF) and Residential Care Apartment Complexes (RCAC). The Foundation operates Grace Edgewood and Willowbrook assisted living apartments in Eau Claire, Wisconsin which combine independent living with the convenience of monitored assisted living care plans to offer residents the option of living independently while at the same time having the comfort of knowing that additional care is available as needed. The Foundation also operates Grace Woodlands CBRF in Eau Claire, Wisconsin which is a memory care assisted living facility for those adults who suffer from memory loss or other conditions which require some assistance with day to day living activities. Services offered at these facilities include housekeeping, laundry, nursing assistance with activities of daily living, dietary services, medication management, and other nursing supervision and care services. A large portion of the facilities' residents receive services under community options and family care programs as a part of the Wisconsin Medicaid programs. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $980,867 | ExpenseAmt |
| Revenue | $1,005,772 | RevenueAmt |
| Desc | Grace Lutheran Foundation, Inc. provides adult day care services in two facilities to offer the convenience of outpatient care in two communities in the Eau Claire, Wisconsin surrounding areas. One facility is located in Altoona, Wisconsin and the other is located in Chippewa Falls, Wisconsin. A large portion of the services are provided under County and state of Wisconsin community options programs funding assistance. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $542,533 | ExpenseAmt |
| Grant | $75,000 | GrantAmt |
| Revenue | $479,404 | RevenueAmt |
| Desc | Grace Lutheran Foundation, Inc. also operates many other programs to provide care for both community members of all ages and the elderly and disabled of the community. The Foundation operates a child care program and an apartment complex located in Eau Claire, Wisconsin. The apartment and child care programs receive a substantial portion of their funding sources through county and state assistance programs to provide care and services to those in need in the community while focusing on the mission of Grace Lutheran Church to provide high-quality Christian based services to residents of the Chippewa Valley. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $542,533 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $75,000 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $479,404 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $21,103,652 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| 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 | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | Yes (1) | 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 | 72 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 744 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | 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 | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | 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 | MIKE CHRISTENSEN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7158323003 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3410 Sky Park Blvd | AddressLine1Txt |
| City | eau claire | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54702 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| DEB SANDS | |||||||
| BOARD MEMBER | 1.00 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JAN ADAMS | |||||||
| TREASURER/SECRETARY | 1.00 | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| KAREN BULLOCK | |||||||
| board member | 1.00 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| BARB EIDAHL | |||||||
| VICE PRESIDENT | 1.00 | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DAVID HOVLAND | |||||||
| board member | 1.00 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Cindy Bowe | |||||||
| board member | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROGER POMPLUn | |||||||
| board member | 1.00 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| TOD THORPE | |||||||
| board member | 1.00 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Ken Ziehr | |||||||
| church council president | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Pastor Dean Simpson | |||||||
| Board MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MITCHell PIPER | |||||||
| President | 1.00 | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| KAREN HOMME | |||||||
| BOARD MEMBER | 1.00 | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MIKE CHRISTENSEN | |||||||
| CEO | 40.00 | 1.00 | $184,140 | $0 | $32,981 | Yes (X) | |
| RANDY BESTUL | |||||||
| Director of business opera | 40.00 | 1.00 | $112,969 | $0 | $8,991 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $297,109 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $41,972 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | CompensationCompensationAmt |
|---|---|---|---|---|
| MW MILLWORK CASEWORK | ||||
| 3030 BERLIN DRIVE | LA CROSSE | WI | 54601 | $439,069 |
| IMAGINEERING | ||||
| 611 S FARWELL STREET | EAU CLAIRE | WI | 54701 | $319,228 |
| VERONA FLOORING SALES | ||||
| PO BOX 930023 | VERONA | WI | 53593 | $215,000 |
| ENCOMPASS GROUP | ||||
| PO BOX 40254 | ATLANTA | GA | 30374 | $134,790 |
| CHARTER COMMUNICATIONS | ||||
| PO BOX 3019 | MILWAUKEE | WI | 53201 | $123,451 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $19,725 | AllOtherContributionsAmt |
| Total Contributions | $19,725 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| RESIDENT SERVICES | 623000 | $21,550,868 | $21,550,868 | ||
| MANAGEMENT SERVICES | 541610 | $516,273 | $11,700 | $504,573 | |
| OTHER SERVICE REVENUES | 623000 | $459,620 | $459,620 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $22,526,761 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $104,899 | TotalRevenueColumnAmt |
| Exclusion | $104,899 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $46,231 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $10,479 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,752 | TotalRevenueColumnAmt |
| Exclusion | $35,752 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,687,137 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $21,562,568 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $504,573 | UnrelatedBusinessRevenueAmt |
| Exclusion | $600,271 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,000 | TotalAmt |
| Program Services | $75,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $339,081 | TotalAmt |
| Management And General | $339,081 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,293,240 | TotalAmt |
| Program Services | $9,845,205 | ProgramServicesAmt |
| Management And General | $1,448,035 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $161,476 | TotalAmt |
| Program Services | $115,989 | ProgramServicesAmt |
| Management And General | $45,487 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,128,521 | TotalAmt |
| Program Services | $999,707 | ProgramServicesAmt |
| Management And General | $128,814 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $830,694 | TotalAmt |
| Program Services | $707,387 | ProgramServicesAmt |
| Management And General | $123,307 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,218 | TotalAmt |
| Program Services | $5,986 | ProgramServicesAmt |
| Management And General | $102,232 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,650 | TotalAmt |
| Program Services | $500 | ProgramServicesAmt |
| Management And General | $56,150 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,078,581 | TotalAmt |
| Program Services | $745,470 | ProgramServicesAmt |
| Management And General | $333,111 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,552 | TotalAmt |
| Program Services | $434 | ProgramServicesAmt |
| Management And General | $23,118 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $506,765 | TotalAmt |
| Program Services | $346,296 | ProgramServicesAmt |
| Management And General | $160,469 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,269 | TotalAmt |
| Management And General | $2,269 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,276,767 | TotalAmt |
| Program Services | $3,189,558 | ProgramServicesAmt |
| Management And General | $87,209 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,339 | TotalAmt |
| Program Services | $93,874 | ProgramServicesAmt |
| Management And General | $47,465 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,065,479 | TotalAmt |
| Program Services | $968,821 | ProgramServicesAmt |
| Management And General | $96,658 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $237,970 | TotalAmt |
| Program Services | $222,851 | ProgramServicesAmt |
| Management And General | $15,119 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SUPPLIES | $3,295,096 | $3,270,789 | $24,307 |
| Nursing Home Bed Assess | $320,764 | $320,764 | |
| REPAIRS AND MAINTENANCE | $118,922 | $95,421 | $23,501 |
| Professional Developmen | $58,903 | $50,990 | $7,913 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,610 | TotalAmt |
| Program Services | $48,610 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,167,897 | TotalAmt |
| Program Services | $21,103,652 | ProgramServicesAmt |
| Management And General | $3,064,245 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,100 | BOYAmt |
| EOY | $6,400 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,636,677 | BOYAmt |
| EOY | $675,439 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,257,986 | BOYAmt |
| EOY | $2,396,150 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,669 | BOYAmt |
| EOY | $69,399 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $232,108 | BOYAmt |
| EOY | $143,603 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $43,631,409 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $14,414,715 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,771,648 | BOYAmt |
| EOY | $29,216,694 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,188,394 | BOYAmt |
| EOY | $3,623,308 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $588,684 | BOYAmt |
| EOY | $826,914 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,751,266 | BOYAmt |
| EOY | $36,957,907 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,713,032 | BOYAmt |
| EOY | $1,907,108 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,882,094 | BOYAmt |
| EOY | $20,762,222 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,533,890 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $891,003 | BOYAmt |
| EOY | $919,251 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,020,019 | BOYAmt |
| EOY | $23,588,581 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,731,247 | BOYAmt |
| EOY | $13,338,180 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $31,146 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,731,247 | BOYAmt |
| EOY | $13,369,326 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,751,266 | BOYAmt |
| EOY | $36,957,907 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,480,760 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $143,987 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$25,148 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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) |
|---|---|---|
| Church | Yes (X) | ChurchInd |
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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $690 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $690 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II-B, Line 1: | FormAndLineReferenceDesc |
| Explanation | Grace Lutheran Foundation, Inc. pays annual association dues to LeadingAge Wisconsin. These dues are primarily for access to education materials and staffing training and development. A portion of the annual dues were used in conjunction with lobbying activities with the goal of improving the overall industry environment. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,752,289 | OtherCostOrOtherBasisAmt |
| Book Value | $1,752,289 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $25,049,933 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,475,112 | DepreciationAmt |
| Book Value | $15,574,821 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,906,726 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,186,241 | DepreciationAmt |
| Book Value | $2,720,485 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,922,461 | OtherCostOrOtherBasisAmt |
| Depreciation | $753,362 | DepreciationAmt |
| Book Value | $9,169,099 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $29,216,694 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Refundable security deposits | $33,458 |
| FAIR VALUE OF INTEREST RATE SWAP AGREEMENTS | $885,793 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $919,251 | TotalLiabilityAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ENCHANTED EVENING | Event1Nm |
| Gross Receipts Event1 | $45,076 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $45,076 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $3,831 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $5,910 | RentFacilityCostsEvent1Amt |
| Entertainment Event1 | $699 | EntertainmentEvent1Amt |
| Event2 | OTHER | Event2Nm |
| Gross Receipts Event2 | $1,155 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $1,155 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $39 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $46,231 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $46,231 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $3,831 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $5,910 | RentFcltyCostsTotalEventsAmt |
| Entertainment Total Events | $699 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $39 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $10,479 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $35,752 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRACE LUTHERAN CHURCH | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 202 W Grand Aevenue | AddressLine1Txt |
| City | EAU CLAIRE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 390845281 | RecipientEIN |
| IRC Section | 501(C)3 | IRCSectionDesc |
| Cash Grant | $75,000 | CashGrantAmt |
| Purpose Of Grant | TITHE TO RELIGIOUS SPONSOR ORGANIZATION AND GRANT FOR PARISH NURSING PROGRAM | PurposeOfGrantTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | All grants are awarded according to the bylaws of Grace Lutheran Foundation, Inc. and are approved by the Board of Directors; No formal monitoring is required. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MIKE CHRISTENSEN | PersonNm |
| Title | CEO | TitleTxt |
| Base Compensation Filing Org | $184,140 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $14,645 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $18,336 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $217,121 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| Altoona Wisconsin | |||||||
| A | 396005377 | 2014-12-30 | $5,375,000 | Construction of new facilities | 0 | 0 | 0 |
| VILLAGE OF ELK MOUND WI | |||||||
| B | 390990065 | 2015-07-24 | $8,250,000 | CONSTRUction of new facilities | 0 | 0 | 0 |
| VILLAGE OF FAIRCHILD WI | |||||||
| C | 391087447 | 2015-07-24 | $8,250,000 | CONstruction of new facilities | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | $386,172 | $5,375,000 | $93,998 | $3,621,813 | $1,659,189 | 2016 | Yes (1) | 0 | Yes (1) | Yes (1) |
| B | $8,160,818 | $54,240 | $8,160,818 | 2016 | 0 | 0 | 0 | Yes (1) | ||
| C | $8,160,818 | $54,240 | $8,160,818 | 2016 | 0 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) | ||
| B | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) | 0.00500 | 0.00500 |
| C | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) | 0.00500 | 0.00500 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd | Term Of HedgeTermOfHedgePct | Superintegrated HedgeSuperintegratedHedgeInd | Hedge TerminatedHedgeTerminatedInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| (no name) | ||||||||||||
| A | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) | |||
| BREMER BANK NA | ||||||||||||
| B | 0 | Yes (1) | 0 | 0 | Yes (1) | 0 | 0 | 0 | Yes (1) | 24.000000000000 | Yes (1) | 0 |
| BREMER BANK NA | ||||||||||||
| C | 0 | Yes (1) | 0 | 0 | Yes (1) | 0 | 0 | 0 | Yes (1) | 24.000000000000 | Yes (1) | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
| C | Yes (1) |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule K Supplental Information | FormAndLineReferenceDesc |
| Explanation | GRACE LUTHERAN FOUNDATION IS RECEIVING THE PROCEEDS OF THIS BOND ISSUE AS NEEDED TO PAY THE COSTS OF CONSTRUCTING A NEW FACILITY. REMAINING FUNDS WILL BE ADVANCED AS CONSTRUCTION PROGRESSES. FINAL DISTRIBUTION 2017. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AARON BESTUL | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | SON OF RANDY BESTUL, OFFICER | RelationshipDescriptionTxt |
| Transaction | $55,011 | TransactionAmt |
| Transaction | EMPLOYMENT COMPENSATION | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, line 2 | During 2016, Grace Lutheran Foundation completed the construction of two new skilled nursing facilities. Grace River Pines is a 50-bed skilled nursing facility and Grace Prairie Pointe is a 40-bed skilled nursing facility. Both skilled nursing facilities are located in Eau Claire, WI. |
| Form 990, Part VI, Section A, line 7b | DECISIONS ON THE CHANGES IN THE STRUCTURE OF THE GRACE LUTHERAN FOUNDATION, Inc., GOVERNING DOCUMENTS, OR EXPANSION OR CONTRACTION OF MORE THAN 5% MUST BE APPROVED BY THE GRACE LUTHERAN CHURCH. |
| Form 990, Part VI, Section B, line 11b | A COPY OF FORM 990 WAS PROVIDED TO THE MEMBERS OF THE Foundation's GOVERNING BODY prior to THE SUBMISSION OF THE RETURN. FORM 990 WAS ALSO REVIEWED BY Management PRIOR TO SUBMISSION OF THE RETURN. |
| Form 990, Part VI, Section B, line 12c | THE Foundation ANNUALLY REVIEWS UPDATED CONFLICT OF INTEREST STATEMENTS FROM MEMBERS OF THE BOARD OF DIRECTORS. ANY NOTED CONFLICTS ARE DISCUSSED, AND DURING THE YEAR, IF CONFLICTS ARE NOTED, THOSE CONFLICTING MEMBERS ABSTAIN FROM VOTING. |
| Form 990, Part VI, Section B, line 15 | GRACE LUTHERAN FOUNDATION, Inc.'S EXECUTIVE LEVEL EMPLOYEES AND KEY EMPLOYEES ARE PROVIDED COMPENSATION UNDER AN EMPLOYMENT CONTRACT which is APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION OF EXECUTIVE LEVEL EMPLOYEES IS ALSO REVEIWED BASED ON INDUSTRY DATA AND WAGE COMPARIBILITY STUDIES FOR OTHER ELDERLY CARE AND CARE CENTER ORGANIZATIONS IN THE REGION. |
| Form 990, Part VI, Section C, line 19 | GRACE LUTHERAN FOUNDATION, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT ITS BUSINESS LOCATION. |
| Form 990, Part XI, line 9: | Interest rate swap valuation adjustment -25,148. |
| FORM 990, PAGE 12, PART XII, LINE 2C: | THE BOARD OF DIRECTORS OF GRACE LUTHERAN FOUNDATION, INC. REVIEWS THE AUDITED FINANCIAL STATEMENTS ANNUALLY AND IS RESPONSIBLE FOR THE OVERSIGHT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THE BOARD ALSO mAKES TIME available DURING THE PRESENTATION OF THE ANNUAL FINANCIAL STATEMENTS TO MEET WITH THE INDEPENDENT AUDITORS WITHOUT MANAGEMENT'S PRESENCE TO BE ABLE TO ASK QUESTIONS OF THE INDEPENDENT ACCOUNTANTS WITHOUT MANAGEMENT INVOLVEMENT. There has been no change to this process in the current year. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| CHIPPEWA VALLEY ECUMENICAL HOUSING ASSOCIATION INC | |||||||||||
| 3410 SKY PARK BLVD PO BOX 287 | EAU CLAIRE | WI | 54702 | 391503681 | LOW INCOME HOUSING PROJECT | WI | 501(C)3 | Line 10 | GRACE LUTHERAN FOUNDATION INC | 0 | |
| GRACE LUTHERAN CHURCH | |||||||||||
| 202 W GRAND AVENUE | EAU CLAIRE | WI | 54701 | 390845281 | CHURCH | WI | 501(C)3 | Line 1 | 0 | N/A | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRACE DEVELOPMENT CORPORATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3410 SKY PARK BLVD PO BOX 287 | AddressLine1Txt |
| City | EAU CLAIRE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | INACTIVE | PrimaryActivitiesTxt |
| Legal Domicile State | WI | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRACE LUTHERAN FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |