BETHESDA HOME OF ABERDEEN INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: BETHESDA HOME OF ABERDEEN INC (EIN 46-0367117)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-08-15
IRS object ID: 201422279349302717
Schema version: 2013v3.0
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 B
Schedule C
Schedule D
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-08-15T11:13:14-05:00	ReturnTs
Tax Period End	2013-12-31	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	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	24 2ND AVE SW PO BOX 430	AddressLine1
City	ABERDEEN	City
State	SD	State
ZIP Code	574020430	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	460367117	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Bethesda Homes of Aberdeen Inc	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	BETH	BusinessNameControlTxt
Phone	6052257580	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1224 S High Street	AddressLine1
City	Aberdeen	City
State	SD	State
ZIP Code	57401	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Bruce A Johnson	PersonNm
Person Title	Administrator	PersonTitleTxt
Phone	6052257580	PhoneNum
Signature	2014-08-11	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Melissa White CPA	PreparerPersonNm
PTIN	P00851284	PTIN
Phone	6052258783	PhoneNum
Preparation	2014-08-08	PreparationDt

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Bruce A Johnson	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1224 S High Street	AddressLine1
City	Aberdeen	City
State	SD	State
ZIP Code	57401	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$9,376,439	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.bha.cc	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1982	FormationYr
Legal Domicile State	SD	LegalDomicileStateCd
Activity Or Mission	Bethesda seeks to be the leader in developing and providing quality lifestyle options for aging persons, and to continuously evaluate and improve our services.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	360	TotalEmployeeCnt
Total Volunteers	29	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$467,342	PYContributionsGrantsAmt
CY Contributions Grants	$121,725	CYContributionsGrantsAmt
PY Program Service Revenue	$8,807,900	PYProgramServiceRevenueAmt
CY Program Service Revenue	$9,242,291	CYProgramServiceRevenueAmt
PY Investment Income	$13,438	PYInvestmentIncomeAmt
CY Investment Income	$12,423	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$9,288,680	PYTotalRevenueAmt
CY Total Revenue	$9,376,439	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	$6,160,645	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$6,419,286	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$61,548	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,750,131	PYOtherExpensesAmt
CY Other Expenses	$2,727,789	CYOtherExpensesAmt
PY Total Expenses	$8,910,776	PYTotalExpensesAmt
CY Total Expenses	$9,147,075	CYTotalExpensesAmt
PY Revenues Less Expenses	$377,904	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$229,364	CYRevenuesLessExpensesAmt
Total Assets BOY	$11,222,172	TotalAssetsBOYAmt
Total Assets EOY	$10,692,458	TotalAssetsEOYAmt
Total Liabilities BOY	$4,846,646	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,066,830	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$6,375,526	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$6,625,628	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	Bethesda strives to promote a community like quality of life by providing a continuum of affordable health care services, housing alternatives, community services, and intergenerational opportunities in a Christ centered environment. Bethesda seeks to be the leader in developing and providing quality lifestyle options for aging persons, and to continuously evaluate and improve our services. All of our activities embody the Christian values we place on people, organizational and personal growth, responsibility and leadership, while demonstrating our concern for the physical, emotional, and spiritual needs of older adults, young children and their families.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$8,465,198	ExpenseAmt
Revenue	$9,242,291	RevenueAmt
Desc	Bethesda Home of Aberdeen, Inc. provided quality care in 2013 to the elderly and young from the Aberdeen and surrounding areas. Through Bethesda Home of Aberdeen Skilled Nursing Facility, Bethesda Towne Square Assisted Living Center, Parkside Retirement Community Congregate Housing Complex, Bethesda Community Services Program and Bethesda Sharing Center Child Day Care, the corporation was able to provide nursing care, therapy services, dietary services, chaplaincy services, activity services, social services, administrative services, maintenance services, housekeeping and laundry services, personal care services, home care services and child care services to over 483 individuals ranging in ages from 4 weeks to 100 years. Bethesda Home of Aberdeen provided Skilled Nursing Services to 140 residents over 30,843 resident days. Bethesda Towne Square provided Assisted Living services to 50 residents over 15,132 resident days. Parkside Retirement Community provided congregate housing to over 75 tenants over 22,096 days. Bethesda Community Services provided personal, nursing and home care services to 106 individuals and Bethesda Sharing Center provided child care services to approximately 112 children.	Desc
Total Program Service Expenses	$8,465,198	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	Yes (1)	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	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	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	Yes (1)	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	14	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	360	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	0	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (1)	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	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	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	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	Lori Bohle	BusinessNameLine1

Field	Value	IRS element (for citing)
Phone	6052257580	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1224 S High Street	AddressLine1
City	Aberdeen	City
State	SD	State
ZIP Code	57401	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Howard Swenson
President	0.40	Yes (X)	Yes (X)	$0	$0	$0
Pat Dennert
Vice President	0.40	Yes (X)	Yes (X)	$0	$0	$0
Kathy Harris
Secretary/Treasurer	0.40	Yes (X)	Yes (X)	$0	$0	$0
Sue Gates
Director	0.40	Yes (X)		$0	$0	$0
Mike Weber
Director	0.40	Yes (X)		$0	$0	$0
Rev Jeff Whillock
Director	0.40	Yes (X)		$0	$0	$0
Diane Dangel
Director	0.40	Yes (X)		$0	$0	$0
Rob Keil
Director	0.40	Yes (X)		$0	$0	$0
Joe Gustafson
Director	0.40	Yes (X)		$0	$0	$0
Judy Bretsch
Director	0.40	Yes (X)		$0	$0	$0
Sharon Paranto
Director	0.40	Yes (X)		$0	$0	$0
Bruce A Johnson
Administrator	40.00		Yes (X)	$115,974	$0	$14,367
Lori A Bohle
Accounting/Reimbursement C	40.00		Yes (X)	$71,840	$0	$12,144

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$187,814	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$26,511	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1	CityContractorAddress/USAddress/City	StateContractorAddress/USAddress/State	ZIP CodeContractorAddress/USAddress/ZIPCode	ServicesServicesDesc	CompensationCompensationAmt
Huff Construction
11 N Dakota St	Aberdeen	SD	57401	Construction Contractor	$233,625
Johnson Controls
2843 Samco Rd Unit 0	Rapid City	SD	57702	HVAC Installation and Maintenance	$178,755

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$121,725	AllOtherContributionsAmt
Total Contributions	$121,725	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Resident Services	623110	$6,485,755	$6,485,755
Assisted Living Rental	623311	$1,464,437	$1,464,437
Rents & Entrance Fees	623312	$630,342	$630,342
Daycare Fees	624410	$351,232	$351,232
Community Services Fee	621610	$206,962	$206,962

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$103,563	TotalRevenueColumnAmt
Related Or Exempt Func Income	$103,563	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$9,242,291	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$12,423	TotalRevenueColumnAmt
Exclusion	$12,423	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,376,439	TotalRevenueColumnAmt
Related Or Exempt Func Income	$9,242,291	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$12,423	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$214,325	TotalAmt
Management And General	$214,325	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$47,027	TotalAmt
Management And General	$47,027	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$5,000,930	TotalAmt
Program Services	$4,766,220	ProgramServicesAmt
Management And General	$181,466	ManagementAndGeneralAmt
Fundraising	$53,244	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$136,323	TotalAmt
Program Services	$128,117	ProgramServicesAmt
Management And General	$8,206	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$638,274	TotalAmt
Program Services	$612,922	ProgramServicesAmt
Management And General	$19,865	ManagementAndGeneralAmt
Fundraising	$5,487	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$382,407	TotalAmt
Program Services	$352,369	ProgramServicesAmt
Management And General	$30,038	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$260	TotalAmt
Management And General	$260	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$14,832	TotalAmt
Management And General	$14,832	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$13,720	TotalAmt
Program Services	$12,942	ProgramServicesAmt
Management And General	$778	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$39,163	TotalAmt
Management And General	$36,346	ManagementAndGeneralAmt
Fundraising	$2,817	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$970,943	TotalAmt
Program Services	$939,833	ProgramServicesAmt
Management And General	$31,110	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$573,575	TotalAmt
Program Services	$573,575	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$21,013	TotalAmt
Program Services	$16,660	ProgramServicesAmt
Management And General	$4,353	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$23,817	TotalAmt
Program Services	$21,792	ProgramServicesAmt
Management And General	$2,025	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$166,961	TotalAmt
Program Services	$166,961	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$560,895	TotalAmt
Program Services	$560,895	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$264,402	TotalAmt
Program Services	$261,556	ProgramServicesAmt
Management And General	$2,846	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	Bad Debt	Desc
Total	$147	TotalAmt
Program Services	$147	ProgramServicesAmt

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$78,061	TotalAmt
Program Services	$51,209	ProgramServicesAmt
Management And General	$26,852	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,147,075	TotalAmt
Program Services	$8,465,198	ProgramServicesAmt
Management And General	$620,329	ManagementAndGeneralAmt
Fundraising	$61,548	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,950,174	BOYAmt
EOY	$589,191	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$55,450	BOYAmt
EOY	$116,200	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$246,966	BOYAmt
EOY	$307,889	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$43,376	BOYAmt
EOY	$68,560	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$41,280	BOYAmt
EOY	$40,968	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$17,491,370	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$8,438,851	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$8,375,455	BOYAmt
EOY	$9,052,519	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$509,471	BOYAmt
EOY	$517,131	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$11,222,172	BOYAmt
EOY	$10,692,458	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$733,719	BOYAmt
EOY	$1,084,865	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$753,638	BOYAmt
EOY	$585,449	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,359,289	BOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
EOY	$2,396,516	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,846,646	BOYAmt
EOY	$4,066,830	EOYAmt

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

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,075,049	BOYAmt
EOY	$5,824,676	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,300,477	BOYAmt
EOY	$800,952	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,375,526	BOYAmt
EOY	$6,625,628	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$11,222,172	BOYAmt
EOY	$10,692,458	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$229,364	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$20,738	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	0	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	$54,619	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$493,795	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$134,139	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$467,342	CurrentTaxYearMinus1YearAmt
Current Tax Year	$121,725	CurrentTaxYearAmt
Total	$1,271,620	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,057,698	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,330,816	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,451,349	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,807,900	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,242,291	CurrentTaxYearAmt
Total	$42,890,054	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,112,317	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,824,611	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,585,488	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9,275,242	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,364,016	CurrentTaxYearAmt
Total	$44,161,674	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	$52,163	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$26,671	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$44,709	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$38,872	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,092	CurrentTaxYearAmt
Total	$170,507	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$52,163	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$26,671	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$44,709	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$38,872	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,092	CurrentTaxYearAmt
Total	$170,507	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$43,991,167	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$26,712	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$22,438	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$19,581	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$15,511	CurrentTaxYearMinus1YearAmt
Current Tax Year	$12,423	CurrentTaxYearAmt
Total	$96,665	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$26,712	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$22,438	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$19,581	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$15,511	CurrentTaxYearMinus1YearAmt
Current Tax Year	$12,423	CurrentTaxYearAmt
Total	$96,665	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,139,029	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,847,049	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,605,069	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9,290,753	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,376,439	CurrentTaxYearAmt
Total	$44,258,339	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99400	PublicSupportCY509Pct
Public Support PY509	0.99260	PublicSupportPY509Pct
Investment Income CY	0.00220	InvestmentIncomeCYPct
Investment Income PY	0.00300	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 C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	0	VolunteersInd
Paid Staff Or Management	0	PaidStaffOrManagementInd
Media Advertisements	0	MediaAdvertisementsInd
Mailings Members	0	MailingsMembersInd
Publications Or Broadcast	0	PublicationsOrBroadcastInd
Grants Other Organizations	Yes (1)	GrantsOtherOrganizationsInd
Grants Other Organizations	$594	GrantsOtherOrganizationsAmt
Direct Contact Legislators	0	DirectContactLegislatorsInd
Rallies Demonstrations	0	RalliesDemonstrationsInd
Other Activities	0	OtherActivitiesInd
Total Lobbying Expenditures	$594	TotalLobbyingExpendituresAmt
Not Described Section501c3	0	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part II-B, Line 1:	FormAndLineReferenceDesc
Explanation	Lobbying activity in 2013 totaled $594 which was included in annual dues to healthcare associations.	ExplanationTxt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	Yes (1)	AgentTrusteeEtcInd
Beginning Balance	$498	BeginningBalanceAmt
Additions During Year	$946	AdditionsDuringYearAmt
Distributions During Year	$690	DistributionsDuringYearAmt
Ending Balance	$754	EndingBalanceAmt
Incl Escrow Custodial Acct Liab	0	InclEscrowCustodialAcctLiabInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$52,204	OtherCostOrOtherBasisAmt
Book Value	$52,204	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$13,530,194	OtherCostOrOtherBasisAmt
Depreciation	$6,552,174	DepreciationAmt
Book Value	$6,978,020	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,572,777	OtherCostOrOtherBasisAmt
Depreciation	$1,715,327	DepreciationAmt
Book Value	$857,450	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,336,195	OtherCostOrOtherBasisAmt
Depreciation	$171,350	DepreciationAmt
Book Value	$1,164,845	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$9,052,519	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$9,397,177	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$20,738	OtherRevenueAmt
Revenue Not Reported	$20,738	RevenueNotReportedAmt
Revenue Subtotal	$9,376,439	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$9,376,439	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$9,147,075	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$9,147,075	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$9,147,075	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part IV, Line 1b:	The Organization holds funds for nursing home residents for safe keeping and makes the funds available to the residents upon request.
Part X, Line 2:	The Organization is organized as a 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 Organization is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. The Organization has determined it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990T) with the IRS. 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 financial statements. The Organization 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.
Part XI, Line 2d - Other Adjustments:	Change in interest in Aberdeen Bethesda Foundation -25,353. Change in value of interest in life estate 55,100. Loss on Refinancing of debt -9,009.

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
Barb Crawford
Family member of Kathy Harris, current director.	$47,027	Compensation and benefits	0
(no name)
			0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 4	Amendments to Bylaws were made in 2013 to 1) permit directors to be elected or re-elected for up to three consecutive three-year terms and 2) permit two directors to be elected at large who are not members of a member congregation.
Form 990, Part VI, Section A, line 6	Member churches - ELCA churches in the Aberdeen, SD area (membership by invitation only).
Form 990, Part VI, Section A, line 7a	Member churches makes recommendation of individuals up for election. Board members are elected at the annual member meeting.
Form 990, Part VI, Section A, line 8b	There are no committees with the authority to act on behalf of the Board.
Form 990, Part VI, Section B, line 11	The Accounting/Reimbursement Coordinator reviews the main portions verifying information and gives to the Administrator for approval. The 990 is presented to the Board of Directors at the first meeting after which the draft is received.
Form 990, Part VI, Section B, line 12c	The members of the Board of Directors are each asked to fill out/sign a Conflict of Interest Statement on a yearly basis. The Conflict of Interest Statements are reviewed by the Administrator and disclosed at the Board Meetings on an annual basis or case by case if such situation presents itself throughout the year. Board members must disclose any and all conflicts that they knowingly have and these are filed with the Board of Director minutes. Restrictions included but not limited to may be the inability to vote on Board related actions.
Form 990, Part VI, Section B, line 15	Executive Committee of the board meets yearly and discusses and determines the Administrator's yearly compensation amount. The Executive Committee looks at what was paid in prior year and adds given merit increase. The Administrator looks at what the Accounting/Reimbursement Coordinator made the prior year and gives merit increase.
Form 990, Part VI, Section C, line 19	Governing documents are provided upon request.
Form 990, Part XI, line 9:	Change in Interest in Aberdeen Bethesda Foundation -25,353. Change in Value of Interest in Life Estate 55,100. Loss on refinancing of debt -9,009.