BETHESDA OF BERESFORD: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: BETHESDA OF BERESFORD (EIN 46-0225023)
Tax period: 2014-01-01 to 2014-12-31
Filed: 2015-11-02
IRS object ID: 201523069349300877
Schema version: 2014v5.0
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 D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-11-02T12:51:44-06:00	ReturnTs
Tax Period End	2014-12-31	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 EAST 10TH ST PO BOX 5125	AddressLine1Txt
City	SIOUX FALLS	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	571175125	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-01-01	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	6057632050	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	SCOTT LARSON	PersonNm
Person Title	ADMINISTRATOR	PersonTitleTxt
Phone	6057632050	PhoneNum
Signature	2015-10-28	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	LAURIE HANSON	PreparerPersonNm
PTIN	P00851848	PTIN
Phone	6053391999	PhoneNum
Preparation	2015-10-28	PreparationDt

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SCOTT LARSON	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	$4,781,350	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Group Exemption	9386	GroupExemptionNum
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	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	133	TotalEmployeeCnt
Total Volunteers	24	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$7,192	PYContributionsGrantsAmt
CY Contributions Grants	$5,369	CYContributionsGrantsAmt
PY Program Service Revenue	$3,984,670	PYProgramServiceRevenueAmt
CY Program Service Revenue	$4,030,819	CYProgramServiceRevenueAmt
PY Investment Income	-$11,595	PYInvestmentIncomeAmt
CY Investment Income	$29,741	CYInvestmentIncomeAmt
PY Other Revenue	$557	PYOtherRevenueAmt
CY Other Revenue	-$1,376	CYOtherRevenueAmt
PY Total Revenue	$3,980,824	PYTotalRevenueAmt
CY Total Revenue	$4,064,553	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$3,350	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,228,040	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,523,466	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,536,698	PYOtherExpensesAmt
CY Other Expenses	$1,685,773	CYOtherExpensesAmt
PY Total Expenses	$3,764,738	PYTotalExpensesAmt
CY Total Expenses	$4,212,589	CYTotalExpensesAmt
PY Revenues Less Expenses	$216,086	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$148,036	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,904,614	TotalAssetsBOYAmt
Total Assets EOY	$4,869,700	TotalAssetsEOYAmt
Total Liabilities BOY	$243,912	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$360,123	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,660,702	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,509,577	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	$3,887,225	ExpenseAmt
Grant	$3,350	GrantAmt
Revenue	$4,030,819	RevenueAmt
Desc	THE ORGANIZATION PROVIDES FACILITIES AND SERVICES FOR THE ELDERLY THROUGH THE OPERATION OF A 67-BED SKILLED NURSING AND 4-BED ASSISTED LIVING FACILITY. THE ORGANIZATION ALSO PROVIDES FACILITIES AND SERVICES THROUGH THE OPERATION OF A 16-UNIT ELDERLY APARTMENT COMPLEX AND AN OUTPATIENT THERAPY DEPARTMENT. THE FACILITY OPERATES A "LIFE-LINE" TO THE SURROUNDING COMMUNITY, WHICH PROVIDES A SAFER ENVIRONMENT AT HOME FOR THE ELDERLY IN THE AREA. THE FACILITY IS OPERATED TO MEET THE HEALTH AND HOUSING NEEDS OF ITS RESIDENTS. NUMBER OF RESIDENT DAYS 24,116; NUMBER OF ADMISSIONS 61.	Desc
Total Program Service Expenses	$3,887,225	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	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
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	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	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	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 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	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	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	133	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
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	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	0	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	SCOTT LARSON	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6057632050	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

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
ANITA GIRARD
CHAIRPERSON	0.30	Yes (X)	Yes (X)	$0	$0	$0
WAYNE AKLAND
VICE CHAIRPERSON	0.30	Yes (X)	Yes (X)	$0	$0	$0
CLAIRE ANTONSON
SECRETARY/TREASURER	0.30	Yes (X)	Yes (X)	$0	$0	$0
ELMER HAMMER
DIRECTOR	0.30	Yes (X)		$0	$0	$0
JOHN FAHLBERG
DIRECTOR	0.30	Yes (X)		$0	$0	$0
DRDONALD ABRAHAM
DIRECTOR	0.30	Yes (X)		$0	$0	$0
PASTOR MATT STYLES
DIRECTOR	0.30	Yes (X)		$0	$0	$0
DON LERSETH
DIRECTOR	0.30	Yes (X)		$0	$0	$0
STEVE MARTENS
DIRECTOR	0.30	Yes (X)		$0	$0	$0
MARLOW CHRISTENSEN
DIRECTOR (UNTIL MARCH 2014)	0.30	Yes (X)		$0	$0	$0
PATRICK BERRY
ADMINISTRATOR	40.00		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	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

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SANFORD HEALTH	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	600 W CEDAR ST	AddressLine1Txt
City	BERESFORD	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	57004	ZIPCd

Field	Value	IRS element (for citing)
Services	ADMINISTRATION	ServicesDesc
Compensation	$280,519	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$5,369	AllOtherContributionsAmt
Total Contributions	$5,369	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RESIDENT SERVICE REVEN	623000	$4,023,135	$4,023,135
OTHER REVENUE	900099	$7,684	$7,684

Field	Value	IRS element (for citing)
Total Program Service Revenue	$4,030,819	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$26,954	TotalRevenueColumnAmt
Exclusion	$26,954	ExclusionAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$1,376	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	-$1,376	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$1,376	TotalRevenueColumnAmt
Exclusion	-$1,376	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$718,208	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$715,421	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$2,787	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,787	TotalRevenueColumnAmt
Exclusion	$2,787	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,064,553	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,030,819	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$28,365	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	$3,350	TotalAmt
Program Services	$3,350	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,144,883	TotalAmt
Program Services	$2,069,474	ProgramServicesAmt
Management And General	$75,409	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$5,945	TotalAmt
Program Services	$5,736	ProgramServicesAmt
Management And General	$209	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$213,945	TotalAmt
Program Services	$206,423	ProgramServicesAmt
Management And General	$7,522	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$158,693	TotalAmt
Program Services	$156,975	ProgramServicesAmt
Management And General	$1,718	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$138,825	TotalAmt
Management And General	$138,825	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$38,578	TotalAmt
Management And General	$38,578	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$459,549	TotalAmt
Program Services	$459,549	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$8,387	TotalAmt
Program Services	$1,691	ProgramServicesAmt
Management And General	$6,696	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$80,080	TotalAmt
Program Services	$48,528	ProgramServicesAmt
Management And General	$31,552	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$148,570	TotalAmt
Program Services	$148,570	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$5,878	TotalAmt
Program Services	$3,193	ProgramServicesAmt
Management And General	$2,685	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$9,696	TotalAmt
Program Services	$9,590	ProgramServicesAmt
Management And General	$106	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$213,646	TotalAmt
Program Services	$213,646	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$21,522	TotalAmt
Management And General	$21,522	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
MEDICAL SUPPLIES	$221,175	$221,175
FOOD AND DIETARY COST	$194,640	$194,640
BAD DEBT EXPENSE	$102,130	$102,130
REPAIRS AND MAINTENANCE	$42,555	$42,555

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$542	TotalAmt
Management And General	$542	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,212,589	TotalAmt
Program Services	$3,887,225	ProgramServicesAmt
Management And General	$325,364	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,659,326	BOYAmt
EOY	$1,352,416	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$268,011	BOYAmt
EOY	$281,686	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$15,792	BOYAmt
EOY	$16,117	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$13,775	BOYAmt
EOY	$21,382	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$6,117,427	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$3,864,567	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$2,378,124	BOYAmt
EOY	$2,252,860	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$569,586	BOYAmt
EOY	$945,239	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,904,614	BOYAmt
EOY	$4,869,700	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$227,586	BOYAmt
EOY	$342,681	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$16,326	BOYAmt
EOY	$17,442	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$243,912	BOYAmt
EOY	$360,123	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,660,702	BOYAmt
EOY	$4,509,577	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,660,702	BOYAmt
EOY	$4,509,577	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,904,614	BOYAmt
EOY	$4,869,700	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$148,036	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$3,089	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)
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)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$102,603	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,014	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,634	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,192	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,369	CurrentTaxYearAmt
Total	$129,812	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,892,485	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,956,944	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,891,544	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,984,670	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,030,819	CurrentTaxYearAmt
Total	$19,756,462	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,995,088	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,962,958	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,900,178	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,991,862	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,036,188	CurrentTaxYearAmt
Total	$19,886,274	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	$747,019	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$776,777	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,160,009	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$715,744	CurrentTaxYearMinus1YearAmt
Current Tax Year	$819,329	CurrentTaxYearAmt
Total	$4,218,878	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$747,019	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$776,777	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,160,009	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$715,744	CurrentTaxYearMinus1YearAmt
Current Tax Year	$819,329	CurrentTaxYearAmt
Total	$4,218,878	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$15,667,396	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$26,672	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$22,708	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$27,467	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$27,174	CurrentTaxYearMinus1YearAmt
Current Tax Year	$26,954	CurrentTaxYearAmt
Total	$130,975	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$26,672	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$22,708	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$27,467	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$27,174	CurrentTaxYearMinus1YearAmt
Current Tax Year	$26,954	CurrentTaxYearAmt
Total	$130,975	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,021,760	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,985,666	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,927,645	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,019,036	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,063,142	CurrentTaxYearAmt
Total	$20,017,249	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.78270	PublicSupportCY509Pct
Public Support PY509	0.78050	PublicSupportPY509Pct
Investment Income CY	0.00650	InvestmentIncomeCYPct
Investment Income PY	0.00680	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

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
Endowments Held Unrelated Org	Yes (1)	EndowmentsHeldUnrelatedOrgInd

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)
Investment Cost Or Other Basis	$7,920	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$4,635,071	OtherCostOrOtherBasisAmt
Depreciation	$2,948,292	DepreciationAmt
Book Value	$1,694,699	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,245,215	OtherCostOrOtherBasisAmt
Depreciation	$815,232	DepreciationAmt
Book Value	$429,983	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$142,508	OtherCostOrOtherBasisAmt
Depreciation	$101,043	DepreciationAmt
Book Value	$41,465	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,252,860	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$4,061,464	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$3,089	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$3,089	RevenueNotReportedAmt
Revenue Subtotal	$4,064,553	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$4,064,553	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,212,589	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$4,212,589	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$4,212,589	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 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 AND TENANT SECURITY DEPOSITS.
PART V, LINE 4:	THE HOME IS A BENEFICIARY OF CERTAIN INVESTMENTS HELD BY THE EVANGELICAL LUTHERAN CHURCH IN AMERICA (ELCA) FOUNDATION. THE ELCA DISTRIBUTES A PORTION OF THE EARNINGS TO THE HOME AND RETAINS A PORTION, WHICH IS ADDED TO THE ENDOWMENT. THE ELCA MAINTAINS VARIANCE POWER OVER THE ASSETS WITHIN THE ENDOWMENT. DISTRIBUTIONS FROM THIS ENDOWMENT HAVE BEEN UNRESTRICTED.
PART X, LINE 2:	THE HOME IS ORGANIZED AS SOUTH DAKOTA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THE HOME IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THEY ARE SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. THE HOME HAS DETERMINED THEY ARE NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990T) WITH THE IRS. THE HOME BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING THEIR ANNUAL FILING REQUIRMENTS, 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 HAS A MANAGEMENT CONTRACT WITH SANFORD HEALTH NETWORK. THE ADMINISTRATOR, PATRICK BERRY, IS AN EMPLOYEE OF SANFORD HEALTH. IN 2014 HE RECEIVED COMPENSATION IN THE FOLLOWING AMOUNTS FOR HIS SERVICES TO THE ORGANIZATION: SALARY OF $89,434 AND BENEFITS OF $21,590.
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 11	THE ADMINISTRATOR REVIEWS FORM 990 PRIOR TO ITS SUBMISSION. THE BOARD MEMBERS WILL REVIEW 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 CHAIRMAN OF THE BOARD IS THEN FAMILIARIZED WITH ALL DISCLOSURES IN CASE A CONFLICT ARISES, AND THE VICE CHAIRMAN OF THE BOARD IS FAMILIARIZED WITH THE CHAIRMAN'S DISCLOSURE. IF A CONFLICT ARISES, THE BOARD CHAIR, 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 15	THE ORGANIZATION HAS ONE OFFICER WHO IS PAID BY A MANAGEMENT COMPANY, SANFORD HEALTH. SANFORD HEALTH USES A NATIONAL COMPENSATION SURVEY ALONG WITH A PERFORMANCE REVIEW. SANFORD HEALTH REVIEWS THE COMPENSATION SURVEY AND PERFORMANCE EVALUATION WITH THE BOARD OF DIRECTORS TO DETERMINE PROPER COMPENSATION.
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	DON SALARY AND BENEFITS : PROGRAM SERVICE EXPENSES 83,876. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 83,876. NURSE AIDE TEMPS : PROGRAM SERVICE EXPENSES 234,057. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 234,057. PROFESSIONAL FEES/NURSING : PROGRAM SERVICE EXPENSES 8,129. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,129. MED/A LABS/PROCEDURES : PROGRAM SERVICE EXPENSES 5,712. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,712. ACTIVITIES/CONTRACT SERVICES : PROGRAM SERVICE EXPENSES 101. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 101. CONTRACTED SERVICES/THERAPY : PROGRAM SERVICE EXPENSES 93,604. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 93,604. DIETARY CONSULTANT : PROGRAM SERVICE EXPENSES 7,042. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,042. CONTRACT SERVICE PAYMENTS : PROGRAM SERVICE EXPENSES 22,062. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,062. CONTRACT SERVICE/INN : PROGRAM SERVICE EXPENSES 4,966. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,966.