2015-02-06T14:39:33-06:00 2014-06-30 476097913 SEIM JOHNSON LLP 18081 BURT STREET SUITE 200 OMAHA NE 680224722 990 2013-07-01 272628802 IMMANUEL HOME AND COMMUNITY RESOURCES IMMA 4028292900 5858 WENNINGHOFF ROAD NO 2 OMAHA NE 68134 DAN FRIEDLUND EXECUTIVE VICE PRESIDENT & CFO 4028292900 2015-02-06 1 BARBARA J FAJEN P00400874 4023302660 2013 2016-04-25 22:37:26Z ERIC N GURLEY 6757 NEWPORT AVENUE SUITE 200 OMAHA NE 68152 15537539 0 X WWW.IMMANUELCOMMUNITIES.COM X 2010 NE TO PROVIDE IN-HOME, RESIDENTIAL AND COMMUNITY-BASED HEALTH CARE AND RELATED SERVICES TO THE ELDERLY. 14 13 0 17 0 0 25000000 0 945658 1904277 48481 28219 0 0 25994139 1932496 37000 36000 0 0 1411255 1898631 0 0 0 1092036 910468 2540291 2845099 23453848 -912603 22322049 21697899 1301338 1444188 21020711 20253711 CHRIST-CENTERED SERVICE TO SENIORS AND EACH OTHER. 0 0 1936339 36000 1209407 IMMANUEL HOME AND COMMUNITY RESOURSES (IHCR) IS THE SOLE MEMBER OF PACE IOWA AND PACE NEBRASKA, BOTH 501(C)(3) ORGANIZATIONS DOING BUSINESS AS IMMANUEL PATHWAYS. IHCR OVERSEES AND COORDINATES THE ACTIVITIES OF PACE IOWA AND PACE NEBRASKA. "PACE" STANDS FOR PROGRAMS OF ALL-INCLUSIVE CARE FOR THE ELDERLY. PACE PROGRAMS COORDINATE AND PROVIDE ALL NEEDED PREVENTATIVE, PRIMARY, ACUTE AND LONG-TERM CARE SERVICES SO THAT OLDER INDIVIDUALS CAN CONTINUE LIVING IN THEIR COMMUNITIES. 705846 0 694870 LIFELINE BY IMMANUEL IS AN AFFORDABLE EMERGENCY CALL SYSTEM. THE PROGRAM PROVIDES HELP AT THE PUSH OF A BUTTON GIVING INDIVIDUALS INDEPENDENCE AND SAFETY WHILE LIVING ALONE. 2642185 1 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 X 0 0 0 0 0 0 0 0 0 0 0 0 0 X 14 13 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X MARY ANDERSON CONTROLLER 4028292933 5858 WENNINGHOFF ROAD SUITE 2 OMAHA NE 68134 X REV CARMALA ADERMAN CHAIR 0.30 2.50 X X 0 0 0 DAVID MUSSMAN VICE CHAIR 0.30 2.50 X X 0 0 0 MIKE WILLIAMS SECRETARY/TREASURER 0.30 2.50 X X 0 0 0 REV DR DENNIS ANDERSON MEMBER 0.30 2.50 X 0 0 0 REV DR DAVID DEFREESE MEMBER 0.30 2.50 X 0 0 0 LAURA FENDER MEMBER 0.30 2.50 X 0 0 0 REV MARK GRORUD MEMBER 0.30 2.50 X 0 0 0 GUILLERMO BILL HUERTA MD MEMBER 0.30 2.50 X 0 0 0 SUZANNE HRUZA MD MEMBER 0.30 2.50 X 0 0 0 DAVE JACOX MEMBER 0.30 2.50 X 0 0 0 BISHOP BRIAN MASS MEMBER 0.30 2.50 X 0 0 0 MARK WATERSTRAAT MEMBER 0.30 2.50 X 0 0 0 DELIGHT WREED BYRD MEMBER 0.30 2.50 X 0 0 0 ANTHONY SCIOLI MEMBER (7/1/13 - 11/12/13) 0.30 2.50 X 0 0 0 RUTH HENRICHS MEMBER (7/1/13 - 12/31/13) 0.30 2.50 X 0 0 0 TOM GARVEY MEMBER (7/1/13 - 3/31/14) 0.30 2.50 X 0 0 0 ERIC N GURLEY PRESIDENT/CEO 2.00 45.00 X X 0 396069 145634 DAN FRIEDLUND EXECUTIVE VP/CFO 2.00 46.00 X 0 191570 0 TAMMY SEALER SENIOR VP/CAO 5.00 43.00 X 0 136477 26500 ANDREW FISHER SENIOR VP/COO 5.00 42.00 X 0 134645 26455 MARK A WILES MD PHYSICIAN 5.00 40.00 X 0 166810 14855 ROXANN M ROGERS MEYER VP OF MARKETING & COMMUNICATIONS 2.00 44.00 X 0 128212 32807 STEVE HESS VP OF HOME & COMMUNITY RESOURCES 20.00 20.00 X 0 136773 14804 JILL M NYQUIST EXECUTIVE DIRECTOR, THE VILLAGE 35.00 13.00 X 0 125723 20146 MARY J ANDERSON CORPORATE CONTROLLER 3.00 45.00 X 0 109795 34261 0 1526074 315462 0 0 1 0 PHILLIPS LIFELINE PO BOX 403109 ATLANTA GA 303843109 MONITORING SERVICES 380369 1 PROGRAM-RELATED INVEST REVENUE 561000 715640 715640 LIFELINE EMERGENCY CALL SYSTEM 621990 694870 694870 PACE PROGRAM MGMT SERVICES 623990 483440 483440 10327 10327 1904277 96322 96322 13536940 13605043 -68103 -68103 -68103 1932496 1904277 0 28219 X 36000 36000 1483288 1367030 116258 5643 182 5461 396185 389063 7122 13515 12455 1060 35251 35251 123 123 5525 5525 32114 32114 445814 445814 17739 17739 19350 19350 105635 105635 723 723 29312 29312 104605 104605 75999 75999 14520 14520 MEDICAL SUPPLIES 21005 21005 LICENSES & PERMITS 1522 1522 BAD DEBT EXPENSE 1081 1081 MEMBERSHIPS & DUES 150 150 2845099 2642185 202914 0 19343 0 400091 31002 48924 34640 305611 349900 24760 76613 497108 164066 393375 333042 9929421 6142253 11200524 14730449 22322049 21697899 417038 126771 884300 1317417 1301338 1444188 X 21020711 20253711 21020711 20253711 22322049 21697899 -912603 145603 0 X X 0 1 X 1 0 X 15123 1000 16123 624622 655851 719995 945658 1904277 4850403 639745 655851 719995 946658 1904277 4866526 0 0 0 4866526 182 2053 43088 48481 96322 190126 182 2053 43088 48481 96322 190126 639927 657904 763083 995139 2000599 5056652 X 12042 11211 831 476552 150524 326028 8514 2331 6183 333042 RECEIVABLE FROM PACE IOWA 8853102 F RECEIVABLE FROM PACE NEBRASKA 5877347 F 14730449 SUBORDINATED NOTE PAYABLE TO IMMANUEL 860619 PAYABLE TO ALEGENT 230 SUBORDINATED NOTE PAYABLE TO IMMANUEL RETIREMENT COMMUNITIES 456568 1317417 X PART X, LINE 2: ALL AFFILIATED ENTITIES ARE NOT-FOR-PROFIT CORPORATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE CODE AND HAVE RECEIVED DETERMINATION LETTERS OR HAVE FILED APPLICATIONS TO RECEIVE DETERMINATION LETTERS THAT THEY ARE EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE, EXCEPT FOR IMMANUEL CORE FUND, LLC, WHICH IS A DISREGARDED ENTITY FOR TAX PURPOSES. THE INTERNAL REVENUE SERVICE HAS ESTABLISHED STANDARDS TO BE MET TO MAINTAIN IMMANUEL'S TAX EXEMPT STATUS. IMMANUEL ACCOUNTS FOR UNCERTAINTIES IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES USING GUIDANCE INCLUDED IN FASB ASC 740, INCOME TAXES. IMMANUEL RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. AT JUNE 30, 2014, IMMANUEL HAD NO UNCERTAIN TAX POSITIONS ACCRUED. WITH FEW EXCEPTIONS, IMMANUEL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS ENDING BEFORE JUNE 30, 2011. 1 NEBRASKA SYNOD ELCA 4980 SOUTH 118TH STREET SUITE D OMAHA NE 68137 363514308 501(C)(3) 36000 SUPPORT FOR MISSION FIELD NEBRASKA AND ITS MINISTRIES. 1 0 PART I, LINE 2: IHCR ONLY MAKES GRANTS TO OTHER 501(C)(3) ORGANIZATIONS. THE CHARITABLE PURPOSE FOR WHICH THE FUNDS ARE GIVEN IS AGREED UPON PRIOR TO THE TRANSFER OF FUNDS. 0 1 0 0 0 0 0 0 0 ERIC N GURLEY PRESIDENT/CEO 0 300299 0 87930 0 7840 0 117028 0 28606 0 541703 0 0 DAN FRIEDLUND EXECUTIVE VP/CFO 0 142414 0 49156 0 0 0 0 0 0 0 191570 0 0 TAMMY SEALER SENIOR VP/CAO 0 107734 0 28670 0 73 0 8361 0 18139 0 162977 0 0 ANDREW FISHER SENIOR VP/COO 0 105730 0 25000 0 3915 0 0 0 26455 0 161100 0 0 MARK A WILES MD PHYSICIAN 0 166660 0 0 0 150 0 0 0 14855 0 181665 0 0 ROXANN M ROGERS MEYER VP OF MARKETING & COMMUNICATIONS 0 106007 0 21722 0 483 0 7952 0 24855 0 161019 0 0 STEVE HESS VP OF HOME & COMMUNITY RESOURCES 0 130419 0 5924 0 430 0 6425 0 8379 0 151577 0 0 PART I, LINE 3 THE COMPENSATED OFFICERS ARE EMPLOYEES OF IMMANUEL, A RELATED ENTITY. THE BOARD'S EXECUTIVE COMMITTEE SERVES AS THE COMPENSATION COMMITTEE TO REVIEW AND APPROVE THE TOTAL COMPENSATION FOR ERIC GURLEY, AND TO APPROVE THE BONUS PLAN AND PAYOUT OF BONUSES TO THE LEADERSHIP TEAM. THE COMPENSATION COMMITTEE USES AN INDEPENDENT COMPENSATION CONSULTANT TO HELP SET SALARIES AND BENEFITS. WRITTEN EMPLOYMENT CONTRACTS ARE USED FOR ERIC GURLEY AND DAN FRIEDLUND. PART I, LINE 4B ERIC N. GURLEY, PRESIDENT AND CEO, IS A PARTICIPANT IN AN ENDORSEMENT SPLIT-DOLLAR LIFE INSURANCE PLAN AND A DEFERRED COMPENSATION PLAN WHICH IS INTENDED TO MEET THE REQUIREMENTS OF SECTIONS 409A AND 457(F). BOTH PLANS ARE SPONSORED BY IMMANUEL, A RELATED TAX EXEMPT ENTITY AND MR. GURLEY'S EMPLOYER. THROUGH DECEMBER 31, 2013, MR. GURLEY'S DEFERRED COMPENSATION ACCOUNT WAS CREDITED WITH $99,375. PREMIUMS OF $157,474 WERE PAID FOR THE ENDORSEMENT SPLIT-DOLLAR LIFE INSURANCE PLAN POLICY. UNDER THE PLAN, IMMANUEL ENDORSES TO MR. GURLEY THE RIGHT TO DESIGNATE A BENEFICIARY FOR THE PORTION OF THE DEATH BENEFIT IN EXCESS OF THE GREATER OF THE CASH SURRENDER VALUE OR PREMIUMS PAID. THE VALUE OF THAT RIGHT, WHICH WAS INCLUDED IN MR. GURLEY'S REPORTABLE COMPENSATION, WAS $2,803. AS OF JUNE 30, 2014, THE DEATH BENEFIT IN EXCESS OF PREMIUMS PAID WAS $3,497,637. PART I, LINE 6 THE ORGANIZATION DOES NOT PAY OR ACCRUE ANY COMPENSATION BASED ON THE REVENUES OR THE NET EARNINGS OF THE ORGANIZATION OR ANY RELATED ORGANIZATION. HOWEVER, A SMALL PERCENTAGE (LESS THAN 10%) OF THE BONUSES PAID TO ERIC GURLEY, DAN FRIEDLUND, ANDREW FISHER, TAMMY SEALER, MARY ANDERSON AND ROXANNE ROGERS MEYER IS BASED ON AN OPERATING MARGIN CALCULATION OF IMMANUEL AND RELATED TAX-EXEMPT ORGANIZATIONS. A SMALL PERCENTAGE (LESS THAN 10%) OF THE BONUSES PAID TO STEVE HESS IS BASED ON AN OPERATING MARGIN CALCULATION OF IMMANUEL HOME AND COMMUNITY RESOURCES. A SMALL PERCENTAGE (LESS THAN 10%) OF THE BONUSES PAID TO JILL NYQUIST IS BASED ON AN OPERATING MARGIN CALCULATION OF IMMANUEL HOME AND COMMUNITY RESOURCES AND IMMANUEL RETIREMENT COMMUNITIES, A RELATED TAX-EXEMPT ORGANIZATION. FORM 990, PART V, LINE 2A: INDIVIDUALS PERFORMING SERVICES FOR IMMANUEL HOME AND COMMUNITY RESOURCES ARE EMPLOYEES OF IMMANUEL, A RELATED ENTITY. THEREFORE, IMMANUEL ISSUES THE FORM W-2 FOR THESE EMPLOYEES. BECAUSE IMMANUEL HOME AND COMMUNITY RESOURCES REIMBURSES IMMANUEL FOR THE SALARIES AND BENEFITS OF THESE EMPLOYEES, THE EXPENSES FOR THEIR SALARIES AND BENEFITS ARE REFLECTED ON THIS RETURN IN PART IX, STATEMENT OF FUNCTIONAL EXPENSES. FORM 990, PART VI, SECTION A, LINE 2 ERIC N. GURLEY IS THE PRESIDENT AND CEO OF IMMANUEL, A SUPPORTING ORGANIZATION OF IHCR. ALL COMPENSATED BOARD MEMBERS, OFFICERS AND OTHER EMPLOYEES ARE EMPLOYEES OF IMMANUEL. FORM 990, PART VI, SECTION A, LINE 6 IMMANUEL HOME AND COMMUNITY RESOURCES (IHCR) HAS ONE MEMBER, IMMANUEL. FORM 990, PART VI, SECTION A, LINE 7A IMMANUEL, IHCR'S SOLE MEMBER, HAS THE RIGHT TO APPOINT AND REMOVE DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B IMMANUEL, IHCR'S SOLE MEMBER, MUST APPROVE ANY AMENDMENT AND INITIATE OR ADOPT AMENDMENTS TO THE ARTICLES OR BYLAWS OF IMMANUEL HOME AND COMMUNITY RESOURCES. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED BY AN ACCOUNTING FIRM WITH THE ASSISTANCE OF THE CONTROLLER, AND IS THEN REVIEWED BY THE CFO AND THE CONTROLLER. COPIES OF THE REVIEWED RETURN ARE PROVIDED TO THE BOARD MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C IMMANUEL HOME AND COMMUNITY RESOURCES USES THE SAME POLICY AS IMMANUEL, A RELATED ORGANIZATION. THE POLICY STATES THAT THE BOARD OF DIRECTORS MUST SIGN THE CONFLICT OF INTEREST POLICY AND DISCLOSE ALL CONFLICTS. THE GOVERNANCE COMMITTEE SHALL DECIDE WHAT ACTIONS NEED TO BE TAKEN CONCERNING ANY CONFLICTS. THE BOARD MEMBER IS PROHIBITED FROM VOTING ON ANY BUSINESS RELATED TO ANY CONFLICT THE GOVERNANCE COMMITTEE HAS IDENTIFIED. FORM 990, PART VI, SECTION C, LINE 19 IMMANUEL HOME AND COMMUNITY RESOURCES DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VII: ALL COMPENSATION AND BENEFITS SHOWN FOR DIRECTORS ARE PAID BY IMMANUEL, THE SPONSOR ORGANIZATION, FOR SERVICES PERFORMED FOR IMMANUEL OR OTHER RELATED ENTITIES. THE COMPENSATION IS NOT PAID FOR SERVICES IN CONNECTION WITH THE POSITION OF DIRECTOR FOR IMMANUEL HOME AND COMMUNITY RESOURCES. FORM 990, PART IX, LINE 11G OTHER FEES FOR SERVICES: PROGRAM SERVICE EXPENSES 39,660. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,660. LIFELINE MONITORING SERVICES: PROGRAM SERVICE EXPENSES 370,514. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 370,514. CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 35,640. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,640. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS OF IMMANUEL HOME AND COMMUNITY RESOURCES ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM PRIOR YEARS. FORM 990, PART VI, SECTION B, LINE 15: IMMANUEL HOME AND COMMUNITY RESOURCES DOES NOT HAVE A CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT OFFICIAL OR ANY KEY EMPLOYEES THE ORGANIZATION DIRECTLY COMPENSATES. THE ORGANIZATION REIMBURSES IMMANUEL, A RELATED ORGANIZATION, FOR PORTIONS OF THE SALARIES OF IMMANUEL EMPLOYEES WHO PROVIDE NEEDED SERVICES. THEREFORE, IT IS NOT NECESSARY TO HAVE A PROCESS TO DETERMINE COMPENSATION FOR THESE POSITIONS. IMMANUEL 5858 WENNINGHOFF ROAD OMAHA NE 68134 470733774 CORPORATE SUPPORT NE 501(C)(3) LINE 11B, II N/A 0 IMMANUEL RETIREMENT COMMUNITIES 5858 WENNINGHOFF ROAD OMAHA NE 68134 470799108 ELDERLY HOUSING NE 501(C)(3) LINE 9 IMMANUEL 0 IMMANUEL COMMUNITY FOUNDATION 5858 WENNINGHOFF ROAD OMAHA NE 68134 470624928 FUNDRAISING NE 501(C)(3) LINE 11C, III-FI IMMANUEL - SEE STATEMENT 0 PACE IOWA 5858 WENNINGHOFF ROAD OMAHA NE 68134 273635343 ELDERLY SERVICES NE 501(C)(3) LINE 9 IMMANUEL HOME AND COMMUNITY RESOURCES 1 PACE NEBRASKA 5858 WENNINGHOFF ROAD OMAHA NE 68134 273635416 ELDERLY SERVICES NE 501(C)(3) LINE 9 IMMANUEL HOME AND COMMUNITY RESOURCES 1 IMMANUEL AFFORDABLE INC 5858 WENNINGHOFF ROAD OMAHA NE 68134 470831041 ELDERLY & LOW INCOME HOUSING NE 501(C)(3) LINE 9 IMMANUEL 0 IMMANUEL AFFORDABLE II INC 5858 WENNINGHOFF ROAD OMAHA NE 68134 800016829 ELDERLY & LOW INCOME HOUSING NE 501(C)(3) LINE 9 IMMANUEL 0 IMMANUEL TRINITY AFFORDABLE INC 5858 WENNINGHOFF ROAD OMAHA NE 68134 113742894 ELDERLY & LOW INCOME HOUSING NE 501(C)(3) LINE 9 IMMANUEL 0 IMMANUEL LONG TERM CARE 5858 WENNINGHOFF ROAD OMAHA NE 68134 462582783 LONG-TERM HEALTH CARE SERVICES NE 501(C)(3) LINE 9 IMMANUEL 0 IMMANUEL COMMUNITY VISION FOUNDATION 5858 WENNINGHOFF ROAD OMAHA NE 68134 462693844 SUPPORT COMMUNITY ORGANIZATIONS WHOSE MISSIONS ALIGN WITH IMMANUEL ENTITIES NE 501(C)(3) LINE 11B, II IMMANUEL 0 0 0 0 1 1 0 0 0 0 0 0 1 1 1 1 1 1 0 0 PACE IOWA D 1860596 CASH TRANSFERRED EQUALS FMV PACE NEBRASKA D 1669329 CASH TRANSFERRED EQUALS FMV PACE IOWA L 302222 CASH TRANSFERRED EQUALS FMV PACE NEBRASKA L 181218 CASH TRANSFERRED EQUALS FMV PACE IOWA A 432597 CASH TRANSFERRED EQUALS FMV PACE NEBRASKA A 283043 CASH TRANSFERRED EQUALS FMV SCHEDULE R, PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS IMMANUEL COMMUNITY FOUNDATION'S DIRECTORS ARE SELECTED BY THE BOARDS OF DIRECTORS OF THE THREE ORGANIZATIONS IT SUPPORTS; IMMANUEL RETIREMENT COMMUNITIES, IMMANUEL HOME AND COMMUNITY RESOURCES, AND IMMANUEL LONG TERM CARE. EACH OF THESE THREE ORGANIZATIONS IS CONTROLLED BY THEIR SOLE MEMBER, IMMANUEL.