2015-11-02T12:51:44-06:00 2014-12-31 450250958 EIDE BAILLY LLP 200 EAST 10TH ST PO BOX 5125 SIOUX FALLS SD 571175125 990 2014-01-01 460225023 BETHESDA OF BERESFORD BETH 6057632050 606 WEST CEDAR BERESFORD SD 57004 SCOTT LARSON ADMINISTRATOR 6057632050 2015-10-28 1 LAURIE HANSON P00851848 6053391999 2015-10-28 2014 2016-03-07 17:11:31Z SCOTT LARSON 606 WEST CEDAR BERESFORD SD 57004 4781350 0 9386 X WWW.BETHESDASD.COM X 1971 SD ELDERLY HOUSING AND CARE. 9 9 133 24 0 0 7192 5369 3984670 4030819 -11595 29741 557 -1376 3980824 4064553 0 3350 0 0 2228040 2523466 0 0 0 1536698 1685773 3764738 4212589 216086 -148036 4904614 4869700 243912 360123 4660702 4509577 BETHESDA OF BERESFORD IS A CHRISTIAN COMMUNITY DEDICATED TO THE ART OF HEALING AND THE JOY OF CARING. 0 0 3887225 3350 4030819 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. 3887225 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 133 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 0 X SCOTT LARSON 6057632050 606 WEST CEDAR BERESFORD SD 57004 X ANITA GIRARD CHAIRPERSON 0.30 X X 0 0 0 WAYNE AKLAND VICE CHAIRPERSON 0.30 X X 0 0 0 CLAIRE ANTONSON SECRETARY/TREASURER 0.30 X X 0 0 0 ELMER HAMMER DIRECTOR 0.30 X 0 0 0 JOHN FAHLBERG DIRECTOR 0.30 X 0 0 0 DRDONALD ABRAHAM DIRECTOR 0.30 X 0 0 0 PASTOR MATT STYLES DIRECTOR 0.30 X 0 0 0 DON LERSETH DIRECTOR 0.30 X 0 0 0 STEVE MARTENS DIRECTOR 0.30 X 0 0 0 MARLOW CHRISTENSEN DIRECTOR (UNTIL MARCH 2014) 0.30 X 0 0 0 PATRICK BERRY ADMINISTRATOR 40.00 X 0 0 0 0 0 0 0 0 0 0 SANFORD HEALTH 600 W CEDAR ST BERESFORD SD 57004 ADMINISTRATION 280519 1 5369 5369 RESIDENT SERVICE REVEN 623000 4023135 4023135 OTHER REVENUE 900099 7684 7684 4030819 26954 26954 1376 -1376 -1376 -1376 718208 715421 2787 2787 2787 4064553 4030819 0 28365 X 3350 3350 2144883 2069474 75409 5945 5736 209 213945 206423 7522 158693 156975 1718 138825 138825 38578 38578 459549 459549 8387 1691 6696 80080 48528 31552 148570 148570 5878 3193 2685 9696 9590 106 213646 213646 21522 21522 MEDICAL SUPPLIES 221175 221175 FOOD AND DIETARY COST 194640 194640 BAD DEBT EXPENSE 102130 102130 REPAIRS AND MAINTENANCE 42555 42555 542 542 4212589 3887225 325364 0 1659326 1352416 268011 281686 15792 16117 13775 21382 6117427 3864567 2378124 2252860 569586 945239 4904614 4869700 227586 342681 16326 17442 243912 360123 X 4660702 4509577 4660702 4509577 4904614 4869700 -148036 -3089 0 X 0 1 X 1 0 X 102603 6014 8634 7192 5369 129812 3892485 3956944 3891544 3984670 4030819 19756462 3995088 3962958 3900178 3991862 4036188 19886274 0 747019 776777 1160009 715744 819329 4218878 747019 776777 1160009 715744 819329 4218878 15667396 26672 22708 27467 27174 26954 130975 26672 22708 27467 27174 26954 130975 4021760 3985666 3927645 4019036 4063142 20017249 0.78270 0.78050 0.00650 0.00680 X 0 1 X 1 86713 86713 7920 4635071 2948292 1694699 1245215 815232 429983 142508 101043 41465 2252860 X 4061464 -3089 -3089 4064553 0 4064553 4212589 0 4212589 0 4212589 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. 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.