2014-04-08T09:41:36-05:00 2013-09-30 450250958 Eide Bailly LLP 4310 17th Ave S PO Box 2545 Fargo ND 581082545 990 2012-10-01 410721640 Eventide EVEN 2182337508 1405 7th Street South Moorhead MN 56560 Jon Riewer 2182337508 2014-04-02 1 LISA CHAFFEE CPA P00193453 7012398500 2014-04-02 2012 2015-11-30 17:44:51Z Jon Riewer 1405 7th Street South Moorhead MN 56560 40818115 0 X www.eventide.org X 1951 MN To sponsor, encourage, promote, and advance the delivery of health care. 11 11 1314 404 270257 0 66516 75073 39804719 40391321 145106 199148 13617 48270 40029958 40713812 16250 17000 0 0 22328233 23537727 0 0 10075 14871818 15245575 37216301 38800302 2813657 1913510 46030380 50570712 27663122 30322565 18367258 20248147 X To enhance the quality of life for those we serve reflecting our Christian values. 0 0 12899624 17000 16962589 Eventide Lutheran Home of Moorhead operated a 195-bed nursing facility. The occupancy percentage for the year was 96.99%. 9083596 10727760 Eventide at Hi Acres operated a 142-bed nursing home. The occupancy percentage for the year was 82.76%. 5938298 6702020 Eventide Sheyenne Crossings Care Center operated a 64-bed nursing home. The occupancy percentage for the year was 97.18%. 4300015 5998952 Eventide Catered Living operated a 53-unit elderly housing facility. The occupancy percentage for the year was 97.72%.Eventide, The Fairmont, operated a 92-unit elderly housing facility. The occupancy percentage for the year was 88.82%.Eventide Linden Tree operated a 66-unit assisted living facility. The occupancy percentage for the year was 98.39%. 4300015 5998952 32221533 1 0 0 1 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 26 0 1 1314 1 1 1 0 0 0 0 0 0 0 0 0 X 11 11 0 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X Wade Stubson 2182912216 2405 8th St S Suite A Moorhead MN 56560 Duane Nelson 0.20 0.40 X X 0 0 0 Don Stieha 0.20 0.40 X X 0 0 0 Leann Wright 0.20 0.40 X X 0 0 0 Peter Seljevold 0.20 0.40 X X 0 0 0 Dennis Edwards 0.20 0.40 X 0 0 0 Anne Brakke 0.20 0.40 X 0 0 0 Herb Dahlsad 0.20 0.40 X 0 0 0 Don Pingree 0.20 0.40 X 0 0 0 Sally Tanner 0.20 0.40 X 0 0 0 Marjorie Matthees 0.20 0.40 X 0 0 0 Vern Lolting 0.20 0.40 X 0 0 0 Jon Riewer 13.30 26.60 X 237514 0 13137 Wade Stubson 13.30 26.60 X 157772 0 14504 Sandra Petterson 40.00 0.00 X 127915 0 11857 Melissa Heesch 40.00 0.00 X 136336 0 8577 Douglas Panchot 40.00 0.00 X 113462 0 7969 David Uselman 40.00 0.00 X 100112 0 7969 873111 0 64013 6 0 1 0 RehabCare Group Inc PO Box 503534 St Louis MO 631503534 Therapy contract 1151183 Marco Inc NW 7128 PO Box 1450 Minneapolis MN 554857128 Copier/Printer Vendor 136400 Summit Group Software Inc 1405 Prairie Parkway Suite A West Fargo ND 58078 Software 121933 3 75073 75073 Resident Services 623000 37434673 37434673 Management Fees 561000 2143739 2143739 Catering 722320 502570 232313 270257 Other Income 900099 310339 310339 40391321 260874 260874 27652 89378 -61726 -61726 -61726 63195 14925 48270 48270 40713812 40121064 270257 247418 17000 17000 452979 452979 18788543 16882194 1906349 133941 120351 13590 2753570 2474183 279387 1408694 1236912 171782 1914745 1914745 43272 43272 55080 55080 21588 21588 2590660 2561437 29223 196260 196260 3209356 2377097 832259 37112 37112 1249456 1249456 84642 9577 75065 132647 132647 1288933 1288933 2480486 2479890 596 261076 261076 Medical Supplies 650547 650547 Licenses & Permits 571892 571892 Bad Debt Expense 169653 169653 Community Relations 10101 10101 278069 246967 21623 9479 38800302 32221533 6568694 10075 6272537 2833725 2388123 2922784 107648 88298 141945 191427 57811349 24435836 31099452 33375513 4294441 5312350 1106000 2196500 620234 3650115 46030380 50570712 2555019 3204241 19013140 18156030 217621 214493 5834400 5676187 42942 3071614 27663122 30322565 X 17793950 19583692 437951 518678 135357 145777 18367258 20248147 46030380 50570712 X 1913510 4461 -37082 X 0 1 X 1 0 X 71809 84107 103131 66516 75073 400636 18703835 23441164 38711669 39621637 40184259 160662564 18775644 23525271 38814800 39688153 40259332 161063200 0 0 0 161063200 102210 130513 140577 143272 260874 777446 5186 4778 9964 102210 135699 145355 143272 260874 787410 18877854 23660970 38960155 39831425 40520206 161850610 0.99510 0.99490 0.00490 0.00510 X 0 0 0 0 0 0 0 0 1 3333 3333 0 Explanation of Lobbying Activities: Part II-B, Line 1: Eventide hired an attorney to work for the organization to bring special legislation to the state of Minnesota with regards to rates and the difference between facilities in bordering States (MN and ND). $3,333 was paid in FY 2013. 0 1 X 748436 10420 59057 37082 176817 604014 632989 41873 73574 748436 584805 40000 8184 632989 575487 9318 584805 553365 6133 22122 6133 575487 0.29000 0.24130 0.46870 0 0 189744 1916261 2106005 40698408 18806884 21891524 8562562 5594994 2967568 6444374 33958 6410416 33375513 Related Party Receivables 3234957 Deferred Financing Costs 415158 3650115 Annuities Payable 35249 Related Party Payables 3036365 3071614 X 40600508 0 40600508 113304 113304 40713812 38815227 14925 14925 38800302 0 38800302 Part IV, Line 2b: The Organization is the trustee of various resident trust funds and has a fiduciary responsibility for the administration and distribution of these funds for the residents. Tenant security deposits represent amounts received from tenants subject to the terms of their lease agreements. These funds are refunded to tenants based on compliance with the requirements of the lease agreement. The resident trust funds and tenant security deposits are held in segregated deposit accounts. Description of Intended Use of Endowment Funds: Part V, Line 4: To provide a permanent source of income for operations, chaplaincy and volunteer operating purposes. Description of Uncertain Tax Positions Under FIN 48: Part X, Line 2: Eventide is organized as a Minnesota nonprofit organization and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Internal Revenue Code Section 501(c)(3). Eventide at Hi-Acres and Eventide Fargo are organized as North Dakota nonprofits and derive their federal tax exempt status from Eventide's nonprofit tax exempt determination. Eventide is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. Eventide at Hi-Acres, Eventide at Fargo, and Sheyenne Crossings as LLCs are included in the 990 filing of Eventide. In addition, the Organization is subject to income tax on net income that is derived from business activities that are unrelated to their exempt purpose. The Organization files an Exempt Organization Business Income Tax Return (Form 990T) with the IRS to report its unrelated business taxable income. The Organization believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the consolidated financial statements. The Organization would recognize future accrued interest and penalties related to unrecognized tax liabilities in income tax expense if such interest and penalties are incurred. The Organization's federal Form 990T filings are no longer subject to federal tax examinations by tax authorities for years before 2009. Part XI, Line 4b - Other Adjustments: Special events expenses included in revenue per Form 990 -14,925. Restricted contributions recorded in fund balance per financial statements 69,172. Investment income recorded in fund balance for financial statements 59,057. Part XII, Line 2d - Other Adjustments: Special events expenses included in revenue per Form 990 14,925. Art Auction 63195 63195 10063 4862 63195 63195 10063 4862 14925 48270 1 Scholarships 7 17000 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: The Organization requires written receipts of the expenditure of the scholarship for education purposes. X X X 0 0 0 0 0 0 0 0 0 Jon Riewer 237514 0 0 0 0 0 4191 0 12224 0 253929 0 0 0 Wade Stubson 157772 0 0 0 0 0 3124 0 13572 0 174468 0 0 0 A Moorhead Economic Development Authority 411671510 616151DS2 2006-11-30 7488591 Refund bonds issued 5/13/1999 0 0 0 B Moorhead Economic Development Authority 411671510 616151EF9 2007-01-17 4350000 Refund bonds issued 5/13/1998 0 0 0 C Clay County Minnesota 416005575 2006-12-01 2039402 Acquire land for expansion 0 0 0 D Moorhead Economic Development Authority 411671510 2008-12-30 8790000 Construction of facility for Sheyenne Crossings 0 0 0 A 1340000 7488591 149800 7338791 2006 1 0 1 1 B 2175000 4350000 62332 4287668 2007 1 0 1 1 C 2039402 39402 2000000 2006 0 0 1 1 D 8790000 279906 125000 8385094 2010 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 1 0 0 0 0 0 B 0 0 0 1 0 0 0 0 0 C 0 0 0 1 0 0 0 0 0 D 0 0 0 1 1 0 0 0 0 A 0 B 0 C 0 D 0 Form 990, Part VI, Section A, line 1 There is an Executive Committee that has the power to act on behalf of the entire Board of Directors. This committee is made up of at least five but not more than six persons, all of whom shall be members of the Board of Directors. The President shall be an advisory, non-voting member of the Executive Committee. Form 990, Part VI, Section A, line 4 The organization made changes to the bylaws regarding the reelection policies for the board and Executive Committee. Form 990, Part VI, Section A, line 6 Members consist of churches and other organizations. There is only one class of membership. Form 990, Part VI, Section A, line 7a Delegates from the member churches serve on the board and elect the Board of Directors. Each member church has one vote for every 1,000 members of the church. Each member church also has one additional vote which may be cast by one of its pastors present at the meeting. Each member of the organization's Board of Directors is entitled to one vote. Form 990, Part VI, Section B, line 11 The CFO and Controller will review a draft of the Form 990. The reviewed copy will be presented and approved at a board meeting. Form 990, Part VI, Section B, line 12c Board members, management level employees and up are covered by the policy. The senior management/CFO determines if a conflict of interest exists and reviews conflicts. Eventide has various restrictions in place to keep the individual with the conflict from acting on their own behalf instead of Eventide's best interest. Individuals with a conflict must abstain from voting on the issue. Form 990, Part VI, Section B, line 15a An annual evaluation of the CEO is done by the Executive Committee team. A comparability study was done in October 2011. The comparability study considers the region, total revenue and FTE's. The market adjustment took effect in fiscal year beginning October 1, 2011. The last review done was in June 2013 for fiscal year 2014. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are available to the public upon request. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 9: Net assets released from restriction -37,082. Eventide Jamestown LLC dba Hi Acres 1405 7th Street South Moorhead MN 56560 Senior Living Community MN 10727760 6928693 Eventide Eventide Senior Living Communities LLC dba Sheyenne Crossings 1405 7th Street South Moorhead MN 56560 204531061 Senior Living Community MN 501(c)(3) Line 9 Eventide 1 Eventide Living Center 1405 7th Street South Moorhead MN 56560 411486796 HUD Elderly Housing MN 501(c)(3) Line 9 Eventide 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 Sheyenne Crossings Q 185853 Accrual Sheyenne Crossings R 204709 Accrual