2014-11-17T08:48:49-06:00 2013-12-31 450250958 EIDE BAILLY LLP 200 EAST 10TH ST PO BOX 5125 SIOUX FALLS SD 571175125 990 2013-01-01 460225023 BETHESDA OF BERESFORD BETH 6057632050 606 WEST CEDAR BERESFORD SD 57004 PATRICK BERRY ADMINISTRATOR 6057632050 2014-11-14 1 BEATRICE SKYBERG P01341276 6053391999 2014-11-14 2013 2015-11-30 17:44:51Z PATRICK BERRY 606 WEST CEDAR BERESFORD SD 57004 4381317 0 9386 X WWW.BETHESDASD.COM X 1971 SD ELDERLY HOUSING AND CARE. 9 9 143 43 0 0 8634 7192 3891544 3984670 20952 -11595 -3812 557 3917318 3980824 0 0 0 0 2311497 2228040 0 0 0 1116816 1536698 3428313 3764738 489005 216086 4981550 4904614 540474 243912 4441076 4660702 BETHESDA OF BERESFORD IS A CHRISTIAN COMMUNITY DEDICATED TO THE ART OF HEALING AND THE JOY OF CARING. 0 0 3459954 3984670 THE ORGANIZATION PROVIDES FACILITIES AND SERVICES FOR THE ELDERLY THROUGH THE OPERATION OF A 66-BED SKILLED NURSING AND 6-BED ASSISTED LIVING FACILITY. THE ORGANIZATION ALSO PROVIDES FACILITIES AND SERVICES THROUGH THE OPERATION OF A 16-UNIT ELDERLY APARTMENT COMPLEX AND AN OUTPATIENT THERAPY DEPARTMENT. THE FACILITY OPERATES A "LIFE-LINE" TO THE SURROUNDING COMMUNITY, WHICH PROVIDES A SAFER ENVIRONMENT AT HOME FOR THE ELDERLY IN THE AREA. THE FACILITY IS OPERATED TO MEET THE HEALTH AND HOUSING NEEDS OF ITS RESIDENTS. NUMBER OF RESIDENT DAYS 23,795; NUMBER OF ADMISSIONS 100. 3459954 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 143 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 1 1 1 1 0 0 0 0 1 1 1 1 0 0 0 0 X PATRICK BERRY 6057632050 606 WEST CEDAR BERESFORD SD 57004 X PASTOR CARLA NELSON CHAIRMAN 0.30 X X 0 0 0 MIKE MCGILL CHAIRMAN (JAN-MAR) 0.30 X X 0 0 0 ANITA GIRARD VICE CHAIRPERSON 0.30 X X 0 0 0 CLAIR ANTONSON SECRETARY/TREASURER 0.30 X X 0 0 0 ELMER HAMMER DIRECTOR 0.30 X 0 0 0 JOHN FAHLBERG DIRECTOR 0.30 X 0 0 0 MARLOW CHRISTENSEN DIRECTOR 0.30 X 0 0 0 DONALD ABRAHAM DIRECTOR 0.30 X 0 0 0 PASTOR MATT STYLES DIRECTOR 0.30 X 0 0 0 WAYNE AKLAND DIRECTOR 0.30 X 0 0 0 THOMAS V RICHTER ADMINISTRATOR (JAN-APR) 40.00 X 0 0 0 PATRICK BERRY ADMINISTRATOR (MAY-DEC) 40.00 X 0 0 0 0 0 0 0 0 0 0 SANFORD HEALTH 600 W CEDAR ST BERESFORD SD 57004 ADMINISTRATION 228197 1 7192 7192 RESIDENT SERVICE REVEN 623000 3975409 3975409 OTHER REVENUE 900099 9261 9261 3984670 22624 22624 4550 3993 557 557 557 335781 26500 334721 61779 1060 -35279 -34219 -34219 3980824 3984670 0 -11038 X 1899700 1830398 69302 8092 7796 296 174475 168110 6365 145773 138716 7057 141307 141307 23458 23458 411843 411843 15690 2428 13262 73266 50034 23232 139518 139518 4909 3557 1352 11765 11721 44 12071 12071 220605 220605 25034 25034 MEDICAL SUPPLIES 211998 211998 FOOD AND DIETARY COST 189488 189488 REPAIRS AND MAINTENANCE 30249 30249 MEMBERSHIP DUES 5740 5740 19757 6388 13369 3764738 3459954 304784 0 1571702 1659326 160738 268011 13133 15792 13074 13775 6033510 3655386 2489464 2378124 453367 569586 234670 45402 0 4981550 4904614 179825 227586 345000 0 15649 16326 540474 243912 X 4441076 4660702 4441076 4660702 4981550 4904614 216086 3540 0 X X 0 1 X 1 0 X 12908 102603 6014 8634 7192 137351 3749209 3892485 3956944 3891544 3984670 19474852 3762117 3995088 3962958 3900178 3991862 19612203 0 799187 747019 776777 1160009 715744 4198736 799187 747019 776777 1160009 715744 4198736 15413467 30966 26672 22708 27467 27174 134987 30966 26672 22708 27467 27174 134987 3793083 4021760 3985666 3927645 4019036 19747190 0.78050 0.77660 0.00680 0.00720 X 0 1 X 1 86713 86713 7920 4632539 2817175 1823284 1163829 742011 421818 142509 96200 46309 2378124 X 3983497 2673 2673 3980824 0 3980824 3764738 0 3764738 0 3764738 PART IV, LINE 2B: THE ESCROW ACCOUNT LIABILITY IS INCLUDED ON THE BALANCE SHEET. PART X LINE 21 INCLUDES FUNDS HELD FOR NURSING HOME RESIDENTS FOR ANCILLARY PURCHASES AND TENANT SECURITY DEPOSITS. PART V, LINE 4: THE HOME IS A BENEFICIARY OF CERTAIN INVESTMENTS HELD BY THE EVANGELICAL LUTHERAN CHURCH IN AMERICA (ELCA) FOUNDATION. THE ELCA DISTRIBUTES A PORTION OF THE EARNINGS TO THE HOME AND RETAINS A PORTION, WHICH IS ADDED TO THE ENDOWMENT. THE ELCA MAINTAINS VARIANCE POWER OVER THE ASSETS WITHIN THE ENDOWMENT. DISTRIBUTIONS FROM THIS ENDOWMENT HAVE BEEN UNRESTRICTED. PART X, LINE 2: THE HOME IS ORGANIZED AS SOUTH DAKOTA NONPROFIT CORPORATIONS AND HAVE BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THE HOME IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THEY ARE SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. THE HOME HAS DETERMINED THEY ARE NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990T) WITH THE IRS. THE HOME BELIEVES THAT THEY HAVE APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING THEIR ANNUAL FILING REQUIRMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE HOME WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS A MANAGEMENT CONTRACT WITH SANFORD HEALTH NETWORK. THE ADMINISTRATOR IS AN EMPLOYEE OF SANFORD HEALTH. IN 2013 HE RECEIVED COMPENSATION IN THE FOLLOWING AMOUNTS FOR HIS SERVICES TO THE ORGANIZATION: SALARY OF $49,277 AND BENEFITS OF $8,342. THOMAS RICHTER RECEIVED THE FOLLOWING AMOUNTS FOR HIS SERVICES FROM JANUARY TO APRIL TO THE FILING ORGANIZATION: SALARY OF $18,661 AND BENEFITS OF $1,543. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE ORGANIZATION CONSIST OF 13 LUTHERAN CHURCHES. THERE IS ONLY ONE CLASS OF MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS HAVE THE SAME VOTING RIGHTS. THE MEMBERS' ROLE IS TO ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO BYLAWS REQUIRE APPROVAL OF THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 8B BETHESDA OF BERESFORD DOES NOT UTILIZE COMMITTEES IN CONJUNCTION WITH ITS BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11 THE ADMINISTRATOR REVIEWS FORM 990 PRIOR TO ITS SUBMISSION. THE BOARD MEMBERS DO NOT REVIEW THE FORM 990 PRIOR TO ITS SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C PERSONS COVERED BY THE POLICY INCLUDE EVERY BOARD MEMBER, EVERY MEMBER OF ANY BOARD COMMITTEE, ALL OFFICERS OF THE HOME, AND ALL MANAGEMENT PERSONNEL OF THE HOME. COVERED MEMBERS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST STATEMENT EACH YEAR. THE ADMINISTRATOR RECEIVES AND REVIEWS ALL OF THE ANNUAL CONFLICT OF INTEREST STATEMENTS WHICH LIST ANY AND ALL FINANCIAL AND CONFLICTING INTERESTS. THE CHAIRMAN OF THE BOARD IS THEN FAMILIARIZED WITH ALL DISCLOSURES IN CASE A CONFLICT ARISES, AND THE VICE CHAIRMAN OF THE BOARD IS FAMILIARIZED WITH THE CHAIRMAN'S DISCLOSURE. IF A CONFLICT ARISES, THE BOARD CHAIR, BOARD COMMITTEE OR THE BOARD MAY ASK THE INTERESTED PERSON TO LEAVE THE MEETING DURING DISCUSSIONS OF THE MATTER, AND THE BOARD MUST APPROVE THE MATTER BY A MAJORITY VOTE, NOT INCLUDING A VOTE OF THE INTERESTED PERSON. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION HAS ONE OFFICER WHO IS PAID BY A MANAGEMENT COMPANY, SANFORD HEALTH. SANFORD HEALTH USES A NATIONAL COMPENSATION SURVEY ALONG WITH A PERFORMANCE REVIEW. SANFORD HEALTH REVIEWS THE COMPENSATION SURVEY AND PERFORMANCE EVALUATION WITH THE BOARD OF DIRECTORS TO DETERMINE PROPER COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOESN'T MAKE THESE DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G DON SALARY AND BENEFITS : PROGRAM SERVICE EXPENSES 81,149. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 81,149. NURSE TEMPS : PROGRAM SERVICE EXPENSES 6,406. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,406. NURSE AIDE TEMPS : PROGRAM SERVICE EXPENSES 223,820. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 223,820. PROFESSIONAL FEES/NURSING : PROGRAM SERVICE EXPENSES 9,475. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,475. MED/A LABS/PROCEDURES : PROGRAM SERVICE EXPENSES 3,580. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,580. ACTIVITIES/CONTRACTSERVICES : PROGRAM SERVICE EXPENSES 191. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 191. CONTRACTED SERVICES/THERAPY : PROGRAM SERVICE EXPENSES 63,423. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 63,423. DIETARY CONSULTANT : PROGRAM SERVICE EXPENSES 7,539. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,539. CONTRACT SERVICE PAYMENTS : PROGRAM SERVICE EXPENSES 14,513. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,513. CONTRACT SERVICE/INN : PROGRAM SERVICE EXPENSES 1,747. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,747. FORM 990, PART XII, LINE 2C THE ENTIRE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE SELECTION AND OVERSIGHT OF THE INDEPENDENT PUBLIC ACCOUNTANT.