LUTHER MEMORIAL HOME: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: LUTHER MEMORIAL HOME (EIN 45-0261669)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2025-10-28
IRS object ID: 202523019349300112
Schema version: 2024v5.2
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 D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-10-28T06:46:43-05:00	ReturnTs
Tax Period End	2025-06-30	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	4585 Coleman St Ste 200	AddressLine1Txt
City	Bismarck	CityNm
State Abbreviation	ND	StateAbbreviationCd
ZIP	58503	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	450261669	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Luther Memorial Home	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	LUTH	BusinessNameControlTxt
Phone	7017863401	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	750 Main St E	AddressLine1Txt
City	Mayville	CityNm
State Abbreviation	ND	StateAbbreviationCd
ZIP	58257	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Brittany Ness	PersonNm
Person Title	Administrator	PersonTitleTxt
Phone	7017863401	PhoneNum
Signature	2025-10-23	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Lisa Chaffee CPA	PreparerPersonNm
PTIN	P00193453	PTIN
Phone	7012551091	PhoneNum
Preparation	2025-10-22	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Brittany Ness	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	750 Main St E	AddressLine1Txt
City	Mayville	CityNm
State Abbreviation	ND	StateAbbreviationCd
ZIP	58257	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$13,294,451	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Group Exemption	9386	GroupExemptionNum
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.luthermemorialhome.com	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1957	FormationYr
Legal Domicile State	ND	LegalDomicileStateCd
Activity Or Mission	To provide skilled and assisted care to its residents.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	191	TotalEmployeeCnt
Total Volunteers	15	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$41,854	PYContributionsGrantsAmt
CY Contributions Grants	$26,433	CYContributionsGrantsAmt
PY Program Service Revenue	$10,611,233	PYProgramServiceRevenueAmt
CY Program Service Revenue	$10,249,417	CYProgramServiceRevenueAmt
PY Investment Income	$151,638	PYInvestmentIncomeAmt
CY Investment Income	$248,834	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$2,300	CYOtherRevenueAmt
PY Total Revenue	$10,804,725	PYTotalRevenueAmt
CY Total Revenue	$10,526,984	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$7,034,425	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$6,557,339	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,435,721	PYOtherExpensesAmt
CY Other Expenses	$4,139,827	CYOtherExpensesAmt
PY Total Expenses	$10,470,146	PYTotalExpensesAmt
CY Total Expenses	$10,697,166	CYTotalExpensesAmt
PY Revenues Less Expenses	$334,579	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$170,182	CYRevenuesLessExpensesAmt
Total Assets BOY	$14,188,551	TotalAssetsBOYAmt
Total Assets EOY	$13,895,634	TotalAssetsEOYAmt
Total Liabilities BOY	$2,539,183	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,259,470	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$11,649,368	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$11,636,164	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	To provide a high level of comfort and security to its residents at a skilled level of care and assisted level of care.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$9,685,589	ExpenseAmt
Revenue	$10,249,417	RevenueAmt
Desc	Luther Memorial Home owns and operates a 62-bed nursing facility and a 41-unit assisted living facility in Mayville ND. We serve as a tangible expression of God's love by responding to the needs of the aging, ever mindful of the worth and dignity of the individual. We address ourselves in both traditional and innovative ways to meeting the needs of the aged who are best served in a residential setting without regard to national origin, race, color, creed, sex, or handicap. We seek to minister to the whole person, offering a full range of progressive care, from retirement housing to skilled nursing. We further seek to represent the concerns of all aging people in the society of which we are a part. Statement continued on Schedule O.Our board and staff dedicate themselves to making Luther Memorial Home a place where our residents will live in comfort in a community that is shaped by Christian concern. The organization provided 21,498 total days of skilled nursing care to elderly men and women during fiscal year June 30, 2025. In addition, we provided residential rental services to elderly tenants.	Desc
Total Program Service Expenses	$9,685,589	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	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
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
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	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	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	Yes (1)	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 With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
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	20	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	191	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
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	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	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	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	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	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	Julie Winger CFO	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7017863401	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	750 Main St E	AddressLine1Txt
City	Mayville	CityNm
State Abbreviation	ND	StateAbbreviationCd
ZIP	58257	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Brittany Ness
Administrator	40.00	Yes (X)	$150,010	$0	$30,257
Julie Winger
CFO	40.00	Yes (X)	$120,202	$0	$14,900
Nancy Carlson
Director of Nursing(Until May 2024)	40.00		$114,319	$0	$32,028	Yes (X)
Brad Thykeson- Vice Pres then
President as of Nov 2024	1.00	Yes (X)	$0	$0	$0		Yes (X)
Richelle Mewes
President thru Oct 2024	1.00	Yes (X)	$0	$0	$0		Yes (X)
Gary Sundeen-Director then
Vice President as of Nov 2024	1.00	Yes (X)	$0	$0	$0		Yes (X)
Natasha Basol
Secretary/Treasurer	1.00	Yes (X)	$0	$0	$0		Yes (X)
Jeff Voltz
Director	1.00		$0	$0	$0		Yes (X)
Linda Stromstad
Director	1.00		$0	$0	$0		Yes (X)
Richard Fugleberg
Director	1.00		$0	$0	$0		Yes (X)
Glenn Endrud
Director	1.00		$0	$0	$0		Yes (X)
Nannette Bagstad
Director as of Sept 2024	1.00		$0	$0	$0		Yes (X)
Dean Erickson
Director (Until Apr 2024)	1.00		$0	$0	$0		Yes (X)
Richelle Mewes
Director (Until Sept 2024)	1.00		$0	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$384,531	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$77,185	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	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	ServicesServicesDesc	CompensationCompensationAmt
ICS Inc
2500 Mill Road	Grand Forks	ND	58203	Construction	$1,354,850
Fusion Medical Staffing LLC
PO Box 30131	Omaha	NE	68103	Contracted Nursing	$524,346
Procare Staffing
505 32nd Ave E Suite A	West Fargo	ND	58078	Contracted Nursing	$339,747
LRS Healhcare LLC
PO Box 850349	Minneapolis	MN	55485	Contracted Nursing	$335,417
DTN Staffing
1200 Collins Ave	Mandan	ND	58554	Contracted Nursing	$293,064

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	8	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$26,433	AllOtherContributionsAmt
Total Contributions	$26,433	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Resident Service Revenue	623000	$9,372,393	$9,372,393
Assisted Living income	900099	$822,301	$822,301

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$54,723	TotalRevenueColumnAmt
Related Or Exempt Func Income	$54,723	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$10,249,417	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$244,593	TotalRevenueColumnAmt
Exclusion	$244,593	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$2,300	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$2,300	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,300	TotalRevenueColumnAmt
Exclusion	$2,300	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$2,771,708	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$2,766,797	SecuritiesAmt
Other	$670	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$4,911	SecuritiesAmt
Other	-$670	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,241	TotalRevenueColumnAmt
Exclusion	$4,241	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,526,984	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,249,417	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$251,134	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$330,557	TotalAmt
Management And General	$330,557	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$4,936,713	TotalAmt
Program Services	$4,691,209	ProgramServicesAmt
Management And General	$245,504	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$121,120	TotalAmt
Program Services	$116,471	ProgramServicesAmt
Management And General	$4,649	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$781,705	TotalAmt
Program Services	$741,100	ProgramServicesAmt
Management And General	$40,605	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$387,244	TotalAmt
Program Services	$348,249	ProgramServicesAmt
Management And General	$38,995	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$105,304	TotalAmt
Management And General	$105,304	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$19,863	TotalAmt
Program Services	$19,863	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,966,456	TotalAmt
Program Services	$1,966,456	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$209,394	TotalAmt
Program Services	$130,159	ProgramServicesAmt
Management And General	$79,235	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$68,410	TotalAmt
Management And General	$68,410	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$303,739	TotalAmt
Program Services	$299,003	ProgramServicesAmt
Management And General	$4,736	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$10,205	TotalAmt
Program Services	$10,205	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$28,138	TotalAmt
Program Services	$28,138	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$67,934	TotalAmt
Program Services	$67,691	ProgramServicesAmt
Management And General	$243	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$402,006	TotalAmt
Program Services	$395,398	ProgramServicesAmt
Management And General	$6,608	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$116,120	TotalAmt
Program Services	$113,925	ProgramServicesAmt
Management And General	$2,195	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
Food	$340,908	$340,908
Medical Supplies	$269,573	$269,573
Repairs	$111,912	$111,912
Membership Dues	$8,157		$8,157

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$111,708	TotalAmt
Program Services	$35,329	ProgramServicesAmt
Management And General	$76,379	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,697,166	TotalAmt
Program Services	$9,685,589	ProgramServicesAmt
Management And General	$1,011,577	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$539,470	BOYAmt
EOY	$285,726	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,008,171	BOYAmt
EOY	$2,887,461	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$855,668	BOYAmt
EOY	$593,202	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$104,636	BOYAmt
EOY	$91,223	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$47,812	BOYAmt
EOY	$62,238	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$12,878,573	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$8,809,870	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$2,852,050	BOYAmt
EOY	$4,068,703	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$5,292,616	BOYAmt
EOY	$5,894,914	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$3,476,553	BOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$11,575	BOYAmt
EOY	$12,167	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$14,188,551	BOYAmt
EOY	$13,895,634	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$670,718	BOYAmt
EOY	$669,025	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$14,534	BOYAmt
EOY	$12,084	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$1,853,931	BOYAmt
EOY	$1,578,361	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,539,183	BOYAmt
EOY	$2,259,470	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$11,649,368	BOYAmt
EOY	$11,636,164	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$11,649,368	BOYAmt
EOY	$11,636,164	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$14,188,551	BOYAmt
EOY	$13,895,634	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$170,182	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$156,978	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)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

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	$2,055,946	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$980,782	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$91,556	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$41,854	CurrentTaxYearMinus1YearAmt
Current Tax Year	$26,433	CurrentTaxYearAmt
Total	$3,196,571	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$9,538,577	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$9,900,580	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,290,286	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,611,233	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,249,417	CurrentTaxYearAmt
Total	$50,590,093	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,262	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$41,087	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$11,039	CurrentTaxYearMinus2YearsAmt
Total	$63,388	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,605,785	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10,922,449	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,392,881	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,653,087	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,275,850	CurrentTaxYearAmt
Total	$53,850,052	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	$176,276	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$663,944	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,489,551	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,648,519	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,257,349	CurrentTaxYearAmt
Total	$6,235,639	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$176,276	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$663,944	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,489,551	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,648,519	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,257,349	CurrentTaxYearAmt
Total	$6,235,639	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$47,614,413	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$110,889	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$126,332	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$121,398	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$145,896	CurrentTaxYearMinus1YearAmt
Current Tax Year	$246,893	CurrentTaxYearAmt
Total	$751,408	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$110,889	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$126,332	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$121,398	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$145,896	CurrentTaxYearMinus1YearAmt
Current Tax Year	$246,893	CurrentTaxYearAmt
Total	$751,408	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,716,674	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$11,048,781	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,514,279	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,798,983	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,522,743	CurrentTaxYearAmt
Total	$54,601,460	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.87200	PublicSupportCY509Pct
Public Support PY509	0.90670	PublicSupportPY509Pct
Investment Income CY	0.01380	InvestmentIncomeCYPct
Investment Income PY	0.01170	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

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 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

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$21,314	OtherCostOrOtherBasisAmt
Book Value	$21,314	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$10,558,371	OtherCostOrOtherBasisAmt
Depreciation	$7,222,439	DepreciationAmt
Book Value	$3,335,932	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,264,561	OtherCostOrOtherBasisAmt
Depreciation	$1,587,431	DepreciationAmt
Book Value	$677,130	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$34,327	OtherCostOrOtherBasisAmt
Book Value	$34,327	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$4,068,703	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$10,664,099	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$156,978	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$156,978	RevenueNotReportedAmt
Revenue Subtotal	$10,507,121	RevenueSubtotalAmt
Investment Expenses Not Incld	$19,863	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$19,863	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$10,526,984	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$10,677,303	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$10,677,303	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$19,863	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$19,863	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$10,697,166	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Part IV, Line 2b:

For those residents who request, the nursing home will maintain cash amounts in an interest bearing checking account managed for the benefit of the residents as required by NDDHS regulations. The organization has included the amount of cash and an off-setting payable on their balance sheet for this custodial account.

Part X, Line 2:

The Home 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 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 J IRS990ScheduleJ

Field	Value	IRS element (for citing)
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	Brittany Ness	PersonNm
Title	Administrator	TitleTxt
Base Compensation Filing Org	$150,010	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	$4,500	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$26,051	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$180,561	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 7a	Directors are elected by delegates from member congregations. Officers are elected by the directors.
Form 990, Part VI, Section A, line 8b	There are no committees that can act on behalf of the governing board.
Form 990, Part VI, Section B, line 11b	A draft of the 990 is provided to the Board of Directors for review prior to filing with the IRS.
Form 990, Part VI, Section B, line 12c	New board members are informed of the conflict of interest policy and are asked if they have any conflicts. Board members are instructed to inform the board of any conflicts that may arise. The individual with the potential conflict recuses themselves from any discussion. The remaining board members determine if a conflict does exist.
Form 990, Part VI, Section B, line 15a	Annually, compensation for the Administrator is determined by the board of directors based on reviews of administrative compensation for Administrators at comparable facilities in the area with similar responsibilities and duties. Documentation of the process and approval is included in the board minutes. The Administrator annually reviews the CFO and all other employee compensation for reasonableness using a compensation survey from the state of North Dakota as well as looking at other areas. Documentation is included in Human Resources and personnel files.
Form 990, Part VI, Section C, line 19	The governing documents, financial statements and conflict of interest policy are avaliable for public inspection upon request.
Form 990, Part IX, line 11g	Contract Service: Program service expenses 37,918. Management and general expenses 0. Fundraising expenses 0. Total expenses 37,918. Purchased Nursing Services: Program service expenses 1,737,856. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,737,856. OT, PT, Speech Therapy: Program service expenses 172,162. Management and general expenses 0. Fundraising expenses 0. Total expenses 172,162. Other Purchased Services: Program service expenses 17,026. Management and general expenses 0. Fundraising expenses 0. Total expenses 17,026. Professional Fees: Program service expenses 1,494. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,494.