2012-11-09T10:12:50-06:00 2011-12-31 450250958 EIDE BAILLY LLP 401 N 31ST ST SUITE 1120 PO BOX 711 BILLINGS MT 591037112 990 2011-01-01 810459472 ST JOHN'S FOUNDATION STJO 4066555600 3940 RIMROCK ROAD BILLINGS MT 591020199 JERRY PEARSALL 4066555600 2012-11-06 1 JOHN C HAUCK CPA P00279985 4068962400 2012-10-31 2011 2016-02-24 21:20:13Z KENT BURGESS 3940 RIMROCK ROAD BILLINGS MT 591020199 786394 0 X WWW.SJLM.ORG/FOUNDATION.HTML X 1989 MT TO SUPPORT THE MISSION OF ST. JOHN'S LUTHERAN MINISTRIES, INC. 15 14 0 100 0 0 421546 622011 0 0 112867 113030 32393 18938 566806 753979 112493 104977 0 0 0 0 0 0 3264 48341 55933 160834 160910 405972 593069 4298038 4847368 588831 622435 3709207 4224933 X OUR MISSION IS TO INSPIRE PHILANTHROPIC ACTION TO SUPPORT THE MISSION OF ST. JOHN'S LUTHERAN MINISTRIES, INC. 0 0 149979 104977 ST. JOHN'S FOUNDATION IS ORGANIZED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE, EDUCATIONAL, AND SCIENTIFIC PURPOSES IN ACCORDANCE WITH THE POLICIES, MISSIONS AND DIRECTIVES OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA, AND OTHER RECOGNIZED LUTHERAN BODIES OR ANY OTHER SPONSORING CHURCH BODIES (COLLECTIVELY AND INDIVIDUALLY REFERRED TO AS "THE CHURCH"). THE CORPORATION, IN CARRYING OUT ITS PURPOSE, WILL DO SO IN CONFORMITY WITH THE MISSION OF THE CHURCH AND IN ACCORDANCE WITH ANY POLICIES ADOPTED BY THE CHURCH. THE CORPORATION'S PURPOSES INCLUDE, BUT ARE NOT LIMITED TO, THE FOLLOWING:(A) TO DEVELOP RESOURCES WHICH RECOGNIZE, ENHANCE OR SUPPORT PROGRAMS FOR THE PHYSICAL, SOCIAL AND SPIRITUAL CARE OF THE AGING; (B) TO DEVELOP PROGRAMS WHICH EDUCATE AND INFORM THE COMMUNITY AND THE PUBLIC ABOUT PROGRAMS AND SERVICES FOR THE AGING;(C) TO ASSIST RESIDENTS AND POTENTIAL RESIDENTS OF ST. JOHN'S LUTHERAN MINISTRIES BY ENABLING THEM TO REMAIN OR TO BECOME A RESIDENT WHEN THEIR FINANCIAL RESOURCES HAVE BEEN REDUCED OR EXHAUSTED;(D) TO SUPPORT AND ENCOURAGE RESEARCH RELATING TO THE NEEDS OF THE AGING;(E) TO SUPPORT AND DEVELOP PROGRAMS AND RESEARCH RELATING TO THE GENERAL HEALTH CARE OF THE COMMUNITY;(F) TO SOLICIT AND RECEIVE GIFTS AND CONTRIBUTIONS FOR OR ON BEHALF OF ST. JOHN'S LUTHERAN MINISTRIES INC., A MONTANA NOT-FOR-PROFIT CORPORATION, AND ANY NOT-FOR-PROFIT ORGANIZATIONS AFFILIATED THEREWITH, AND SUCH OTHER CHARITABLE ORGANIZATIONS WHICH ARE EXEMPT FROM TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, OR THE CORRESPONDING PROVISION OF ANY APPLICABLE FUTURE REVENUE LAW (THE "CODE"), AND WHOSE PURPOSES ARE CONSISTENT WITH THE PURPOSES OF THIS CORPORATION; (G) TO ACQUIRE, RECEIVE, BUY, TAKE, HOLD, OWN, LEASE, MORTGAGE, EXCHANGE, CONVEY, DONATE AND DISPOSE OF ANY AND ALL KINDS OF PROPERTY WHETHER REAL, PERSONAL OR MIXED; AND TO BORROW AND LEND MONEY AND TO DO ALL THINGS NECESSARY, INCIDENTAL OR ADVANTAGEOUS TO THE AFORESAID PURPOSES OR FOR THE CARRYING ON OR EXECUTION OF THE SAME; AND TO DO ALL THINGS PERMITTED BY GOVERNING LAW, EXCEPT AS MAY BE RESTRICTED BY THE ARTICLES OF INCORPORATION OR THE BYLAWS OF THE CORPORATION; AND(H) TO RECEIVE BY DEVISE, BEQUEST OR OTHER FORM OF DONATION, AND TO OTHERWISE ACQUIRE, HOLD, MANAGE AND/OR DISPOSE OF, SUCH REAL AND PERSONAL PROPERTY AS MAY BE NECESSARY OR INCIDENTAL TO THE PURPOSES OF THE CORPORATION.GRANTS AND ALLOCATIONS ARE MADE TO ITS ONE MEMBER, ST. JOHN'S LUTHERAN MINISTRIES, INC. 2011 FINANCIAL SUPPORT PROVIDED TO ST. JOHN'S LUTHERAN MINISTRIES, INC. TO ENHANCE ST. JOHN'S MISSION TO PROVIDE LIVING OPPORTUNITIES WITHIN NURTURING ENVIRONMENTS OF HOPE, DIGNITY, AND LOVE WAS AS FOLLOWS:1) A PRIMARY FOCUS OF THE FOUNDATION HAS BEEN THE ST. JOHN'S ANNUAL FUND TO PROVIDE MONIES TO OUR AFFILIATES TO HELP OFFSET MANY NON-REIMBURSED EXPENSES OF PROVIDING CARE TO OUR RESIDENTS. THE ST. JOHN'S ANNUAL FUND RAISED $97,000 IN 2011 COMPARED TO $89,000 IN 2010, $121,000 IN 2009, $110,000 IN 2008, AND $92,000 IN 2007. THE ANNUAL ART FOR THE AGES ART EXHIBIT AND SALE IS THE EVENT FUNDRAISER FOR THE ANNUAL FUND. IN 2011 THE EVENT CONTINUED TO BE A SUCCESS BY RAISING OVER $21,000 FOR THE ANNUAL FUND. 1A) ONE OF THE GREAT WORKS THE ANNUAL FUND SUPPORTS IS OUR REMARKABLE PASTORAL CARE PROGRAM. SPIRITUAL SUPPORT, WORSHIP, AND BIBLE STUDY ARE AT THE HEART OF OUR MINISTRY TO RESIDENTS, AS MINISTRY IS AT THE CORE OF EVERYTHING THAT HAPPENS AT ST. JOHN'S. THE ANNUAL FUND PROVIDED $40,000 TO ST. JOHN'S IN 2011, COVERING THE ENTIRE COST OF PASTORAL CARE WITHIN THE RETIREMENT DIVISION AND SUPPLEMENTING THE COST WITHIN THE NURSING HOME. THE RETIREMENT HOME IS A HUD FACILITY, MEANING RENTAL RATES ARE APPROVED BY HUD. HUD DOES NOT CONSIDER PASTORAL CARE EXPENSE AS AN ALLOWABLE COST IN CALCULATING RENT. REGARDLESS, ST. JOHN'S BELIEVES IT SHOULD PROVIDE THE ELDERLY WITH MORE THAN JUST ROOM AND BOARD. THEREFORE, WE HAVE MINISTERS AND CHAPLAINS ON STAFF TO MEET BOTH THE SPIRITUAL AND EMOTIONAL NEEDS OF OUR RESIDENTS AND STAFF.1B) THE AVERAGE AGE OF OUR RETIREMENT HOME RESIDENTS IS NEARLY 85. BECAUSE OF THEIR ADVANCED AGE MOST ARE HOUSEBOUND. ST. JOHN'S ACTIVITIES PROGRAM PROVIDES ENTERTAINMENT, NEIGHBORLY INTERACTION, AND HELPS KEEP MINDS STIMULATED AND HEALTHY. THE FOUNDATION PROVIDED $35,000 IN 2011 TO HELP COVER THE COST OF THE ACTIVITIES PROGRAM WITHIN THE RETIREMENT DIVISION. THIS SUPPORT ALLOWED FOR FUNDING TRIPS TO LOCAL ATTRACTIONS AND HISTORICAL SITES, GIVING THE RESIDENTS AN OPPORTUNITY TO EXPERIENCE THE COMMUNITY OUTSIDE OF THE CAMPUS. THIS FUNDING ALSO PROVIDED NUMEROUS GAMES, VIDEOS, AND EVENTS ON SITE TO STIMULATE THE INTERESTS OF OUR ELDERLY. ALTHOUGH HUD ENCOURAGES THE VARIOUS ACTIVITIES PROGRAMS THAT ST. JOHN'S HAS FOR ITS RESIDENTS, IT WILL NOT PERMIT SUCH PROGRAMS TO BE REIMBURSED BY RESIDENTS UNDER THE RENTS CHARGED FOR ACCOMMODATIONS OFFERED.1C) QUALITY CARE DEPENDS ON QUALITY EMPLOYEES, FROM REGISTERED NURSES AND CERTIFIED NURSING ASSISTANTS TO HOUSEKEEPING AND FOOD SERVICE PROVIDERS. ST. JOHN'S STRIVES TO ATTRACT AND RETAIN THE VERY BEST STAFF MEMBERS. TO THAT END, THE FOUNDATION USES A PORTION OF THE ANNUAL FUND TO PROVIDE CONTINUING EDUCATION SCHOLARSHIPS FOR DESERVING EMPLOYEES. ST. JOHN'S STAFF MEMBERS WHO ARE CONTINUING THEIR EDUCATION AT ACCREDITED TWO OR FOUR-YEAR COLLEGES RECEIVED 24 FOUNDATION SCHOLARSHIPS TOTALING $12,250 IN 2011.2) KATHY LILLIS CHAPEL - ST. JOHN'S FOUNDATION HAS RECEIVED GIFTS TOTALING MORE THAN $1.2 MILLION IN SUPPORT OF THE CONSTRUCTION AND MAINTENANCE OF THE LILLIS CENTER. THE CHAPEL WAS COMPLETED IN 2007 AND $1,049,000 WAS RELEASED FROM THE GIFTS FOR THIS PURPOSE. THE BUILDING'S COMPLETION ADDED A TREMENDOUS VENUE TO THE ST. JOHN'S CAMPUS AND IS NOW USED FOR ORGANIZATION OFFICES AND EVENTS AS WELL AS SYNOD AND COMMUNITY EVENTS. AS THE FOCAL POINT OF THE CENTER, THE KATHY LILLIS CHAPEL SEATS 160. AT DECEMBER 31, 2011, $261,000 REMAINED IN THE ENDOWMENT FUND FOR CURRENT AND FUTURE CHAPEL MAINTENANCE.3) IN THE FALL OF 2006, FAITH LUTHERAN CHURCH, AN OLD, HISTORICAL RURAL LUTHERAN CHURCH LOCATED IN BOX ELDER, MT WAS MOVED TO BILLINGS. THIS CHURCH, AFFECTIONATELY KNOWN AS "THE LITTLE WHITE CHURCH", IS BEING RENOVATED AS PART OF THE WYNDSTONE PROJECT, A NEW ST. JOHN'S DEVELOPMENT IN BILLINGS HEIGHTS. THROUGH 2011, MORE THAN $175,000 HAS BEEN DONATED AND USED TO SUPPORT THE MOVE AND RESTORATION OF THE LITTLE WHITE CHURCH.4) OTHER 2011 GIFTS TO ST. JOHN'S FROM THE FOUNDATION INCLUDE: SUPPORT LSS ADOPTION SERVICES AND BIRTH PARENT COUNSELING $30,418SUPPORT DISASTER RELIEF EFFORTS $8,027SUPPORT ACQUISITION OF A TRANSPORTATION VAN FOR THE CROSSINGS $31,250EMPLOYEE HELP FUND $6,149SUPPORT EXPENSES FOR CENTER FOR GENERATIONS $3,028SUPPORT INSTALLATION OF NEW BENCHES ACROSS THE CAMPUS $1,495ONE OF THE AMBITIOUS COMMUNITY BENEFITS UNDERTAKEN BY THE FOUNDATION PROVIDES FREE SUMMER CONCERTS TO THE BILLINGS COMMUNITY AT THE FRED & MARIE MILLER PAVILION ON THE CAMPUS OF ST. JOHN'S. SECURING PERFORMERS FOR THE SUMMER CONCERT SERIES, ENSURING THERE IS ADEQUATE NOTICE TO THE PUBLIC OF THE VARIOUS EVENTS, COORDINATING VOLUNTEERS AND EMPLOYEES, AND FINDING COMMUNITY SUPPORTERS TO DEFRAY THE COST ARE JUST SOME EXAMPLES OF WHAT IS NECESSARY TO PROVIDE THIS "SUMMER TRADITION" TO THE LIVE MUSIC LOVERS IN BILLINGS. THE FOUNDATION IS GRATEFUL TO THE SPONSORS FOR THE SUMMER CONCERT SERIES WHO PROVIDED $42,900, ALL OF WHICH WAS USED TO PAY FOR THE SERIES AND ALLOW THEM TO BE FREE FOR THE COMMUNITY.THE SUMMER CONCERT SERIES, WHICH CELEBRATED ITS 14TH SEASON IN 2011, HAS BECOME ST. JOHN'S MARQUEE EVENT AND A SUMMER TRADITION FOR BOTH OUR RESIDENTS AND MANY FAMILIES IN THE COMMUNITY. 2011 WAS ANOTHER RECORD SETTING YEAR AS THE SERIES SAW OVER 8,100 PEOPLE IN ATTENDANCE DURING THE SIX CONCERTS AND WELCOMED TWELVE DIFFERENT PERFORMERS TO OUR CAMPUS AND THE FRED & MARIE MILLER PAVILION. ST. JOHN'S NUTRITIONAL SERVICES DEPARTMENT PREPARED AND SERVED 4,904 MEALS, AND MOST IMPORTANTLY, WE PROVIDED SIX COMMUNITY EVENTS AT NO CHARGE TO OUR RESIDENTS, FRIENDS AND NEIGHBORS. THE 2011 SCHEDULE WAS AS FOLLOWS: JULY 7TH, DAVE OLTROGGE & FRIENDS JULY 14TH, JOHNNY RODGERS BAND JULY 21ST, THE MIDLIFE CHRYSLERS JULY 28TH, STORYHILL AUGUST 4TH, BIG CABOOSE AUGUST 11TH, DAVINA AND THE VAGABONDSST. JOHN'S FOUNDATION IS GRATEFUL FOR THE SUPPORT IT RECEIVES FROM COMMUNITY MEMBERS WHO GIVE OF THEIR TALENTS AND RESOURCES TO HELP MAKE ST. JOHN'S LUTHERAN MINISTRIES, INC. ONE OF THE PREMIER SENIOR LIVING/LONG TERM CARE FACILITIES IN THE NORTHWEST. 149979 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 10 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 X 15 14 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 X X MARK BEADLE CONTROLLER 4066555601 3940 RIMROCK ROAD BILLINGS MT 59102 X CRAIG BARTHOLOMEW 4.00 X X 0 0 0 PHIL GRIFFIN 2.00 X X 0 0 0 JENNIFER HAARR 2.00 X X 0 0 0 STAN HILL 2.00 X X 0 0 0 ANN CHRIST 2.00 X 0 0 0 BOB WALLER 2.00 X 0 0 0 CLAUDIA BAKER 2.00 X 0 0 0 HAROLD EVERSON 2.00 X 0 0 0 MIKE FOLLET 2.00 X 0 0 0 ALICE GORDON 2.00 X 0 0 0 HARLAN KROGH 2.00 X 0 0 0 TROY NEARPASS 2.00 X 0 0 0 MARY MOSDAL 2.00 X 0 0 0 PAIGE SPALDING 2.00 X 0 0 0 TAMMY WINTERS 2.00 X 0 0 0 KENT BURGESS 5.00 X 0 192292 31301 GREG PETERSON 5.00 X 0 116241 15333 0 308533 46634 0 0 1 0 0 10449 611562 622011 115974 115974 2944 -2944 -2944 -2944 50029 10449 29471 20558 20558 COFFEE SALES 900099 -1620 -1620 -1620 753979 0 0 131968 73971 73971 31006 31006 675 675 1992 1992 3264 3264 539 539 1305 1305 1928 1928 1228 1228 COMMUNITY BENEFIT 37618 37618 COMMUNITY DEVELOPMENT 7384 7384 160910 149979 7667 3264 385801 621517 5364 29913 23123 8018 6790 3148919 3329632 749936 889429 4298038 4847368 124259 133911 464572 488524 588831 622435 X 2362470 2692966 427339 494232 919398 1037735 3709207 4224933 4298038 4847368 X 593069 -77343 X 0 1 1 X 1 1 X X X 0 0 0 ST JOHN'S LUTHERAN MINISTRIES INC 810288768 9 1 0 0 73971 1 73971 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3148918 286957 23401 129643 3329633 2903792 90990 287585 133449 3148918 1714696 638869 579621 29394 2903792 1808001 485172 -578477 1714696 0.68830 0.31170 0 0 29913 23123 6790 6790 BENEFICIAL INTEREST IN TRUST 69374 DUE FROM AFFILIATE 820055 889429 ESTIMATED LIABILITY TO ANNUITY BENEFICIARIES 488524 488524 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: ST. JOHN'S FOUNDATION HAS ESTABLISHED SEVERAL BOARD MANAGED FUNDS WHOSE EARNINGS WILL PROVIDE AN INCOME STREAM TO SUPPORT THE MISSION OF ST. JOHN'S FOR YEARS TO COME. THE BOARD OF DIRECTORS OF ST. JOHN'S FOUNDATION IS RESPONSIBLE FOR APPROVING EXPENDITURES FROM THESE FUNDS. THE BOARD MANAGED FUNDS ARE AS FOLLOWS: GOLLICK NURSE LEADERSHIP FUND - ESTABLISHED IN 2011 WITH GIFTS RECEIVED IN HONOR OF THE RETIREMENT OF LONG-TERM ST. JOHN'S DIRECTOR OF NURSING, SYLVIA GOLLICK. FUNDS ARE TO BE USED FOR NURSING LEADERSHIP EDUCATION. THE NELLES STAFF DEVELOPMENT FUND - ESTABLISHED IN 2008 WITH A MAJOR GIFT FROM BILLINGS PHILANTHROPIST, RALPH NELLES. EARNINGS FROM THIS ENDOWMENT ASSIST WITH STAFF EDUCATION AND DEVELOPMENT. THE MCCANN NURSE SCHOLARSHIP FUND - ESTABLISHED IN 2010 WITH A GIFT FROM PAUL MCCANN TO BE USED FOR THE CONTINUING EDUCATION OF OUR CAMPUS NURSES. SPIRITUAL ENDOWMENT FUND - TO SUPPORT PASTORAL CARE AT ST. JOHN'S AND TO HELP ENSURE THAT ST. JOHN'S CONTINUES TO BE A SPIRITUAL HOME FOR OUR RESIDENTS AND STAFF. THE DITEMAN HOUSE MAINTENANCE FUND - ESTABLISHED IN 2009 WITH A LARGE GIFT FROM THE ESTATE OF NOTED BILLINGS ARTIST HALL DITEMAN. EARNINGS FROM THIS ENDOWMENT WILL BE USED FOR MAINTENANCE OF THE HOUSE GIVEN THE FOUNDATION BY MR. DITEMAN. LILLIS CHAPEL MAINTENANCE FUND - ESTABLISHED WITH A GIFT FROM BERT LILLIS, THIS FUND IS RESTRICTED TO MAINTAIN THE KATHY LILLIS CHAPEL. CROSSINGS LAND PURCHASE FUND - ESTABLISHED WITH SEVERAL LARGE GIFTS, THIS FUND IS RESTRICTED TO LAND PURCHASES FOR A FUTURE CROSSINGS EXPANSION. INGA RYGG SPECIAL NEEDS FUND - ESTABLISHED TO PROVIDE DOLLARS TO COVER SPECIAL NEEDS FOR THE CHILDREN/BIRTH MOTHERS OF LUTHERAN SOCIAL SERVICES OF MONTANA (LSS). SULENES ALZHEIMER'S ENDOWMENT - ESTABLISHED IN 2005, THE NORMAN L. AND MARY LOU SULENES ALZHEIMER'S ENDOWMENT WILL SUPPORT THOSE AFFECTED BY ALZHEIMER'S OR DEMENTIA AND THE STAFF WHO CARE FOR THEM. SINCE THE ESTABLISHMENT OF THIS ENDOWMENT, MR. SULENES HAS CONTINUED TO SUPPORT THIS CAUSE WITH A NUMBER OF LARGE GIFTS. SPIRITUAL ENDOWMENT FUND - TO SUPPORT PASTORAL CARE AT ST. JOHN'S AND TO HELP ENSURE THAT ST. JOHN'S CONTINUES TO BE A SPIRITUAL HOME FOR OUR RESIDENTS AND STAFF. ST. JOHN'S FOUNDATION SOLICITS GIFTS TO THESE FUNDS/ENDOWMENTS, BOTH AS CASH GIFTS AND PLANNED GIFTS. PLANNED GIFTS HAVE BEEN PRIMARILY IN THE FORM OF CHARITABLE GIFT ANNUITIES; THOSE PLANNED GIFTS TO ST. JOHN'S FOUNDATION ENDOWMENT FUNDS ARE ELIGIBLE FOR THE MONTANA QUALIFIED ENDOWMENT TAX CREDIT. ST. JOHN'S FOUNDATION HAS ESTABLISHED ENDOWMENT FUNDS WHOSE EARNINGS WILL PROVIDE AN INCOME STREAM TO SUPPORT THE MISSION OF ST. JOHN'S FOR YEARS TO COME. THE BOARD OF DIRECTORS OF ST. JOHN'S FOUNDATION IS RESPONSIBLE FOR APPROVING EXPENDITURES FROM THESE ENDOWMENT FUNDS. THE FOUNDATION'S ENDOWMENTS ARE AS FOLLOWS: ENDOWMENT FOR SPIRITUAL CARE - TO SUPPORT PASTORAL CARE AT ST. JOHN'S AND TO HELP ENSURE THAT ST. JOHN'S CONTINUES TO BE A SPIRITUAL HOME FOR OUR RESIDENTS AND STAFF. SULENES ENDOWMENT FOR ALZHEIMER'S CARE - ESTABLISHED IN 2005, THE NORMAN L. AND MARY LOU SULENES ENDOWMENT FOR ALZHEIMER'S CARE WILL SUPPORT THOSE AFFECTED BY ALZHEIMER'S OR DEMENTIA AND THE STAFF WHO CARE FOR THEM. ST. JOHN'S LIVING ENDOWMENT - PROCEEDS FROM THIS ENDOWMENT FUND ARE NOT EARMARKED FOR A SPECIFIC PURPOSE, BUT WILL BE USED TO SUPPORT NEEDS IDENTIFIED WITHIN THE COMMUNITY. AT THIS TIME, INVESTMENT EARNINGS ARE EARMARKED TO SUPPORT RESIDENTS LIVING AT ST. JOHN'S WHO CAN NO LONGER AFFORD TO LIVE HERE. KATHY LILLIS CHAPEL ENDOWMENT - THIS FUND WAS ESTABLISHED TO MAINTAIN THE KATHY LILLIS CHAPEL. THE RALPH NELLES EDUCATION ENDOWMENT - ESTABLISHED IN 2008 WITH A MAJOR GIFT FROM A BILLINGS PHILANTHROPIST. EARNINGS FROM THIS ENDOWMENT WILL ASSIST WITH STAFF EDUCATION AND DEVELOPMENT. THE HALL DITEMAN ENDOWMENT FUND - ESTABLISHED IN 2009 WITH A LARGE GIFT FROM THE ESTATE OF NOTED BILLINGS ARTIST. EARNINGS FROM THIS ENDOWMENT WILL BE USED FOR MAINTENANCE OF THE HOUSE. THE PAUL MCCANN ENDOWMENT - ESTABLISHED IN 2010 WITH A LARGE GIFT TO BE USED FOR THE CONTINUING EDUCATION OF OUR CAMPUS NURSES. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: ST. JOHN'S FOUNDATION BELIEVES THEY HAVE APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING THEIR ANNUAL FILING REQUIREMENTS, AND AS SUCH, DO NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. ST. JOHN'S FOUNDATION 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. ST. JOHN'S FOUNDATION'S FEDERAL FORM 990 FILINGS ARE NO LONGER SUBJECT TO FEDERAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2008. ART FOR THE AGES 60478 10449 50029 8089 2360 19022 1 60478 10449 50029 8089 2360 19022 29471 20558 1 ST JOHN'S LUTHERAN MINISTRIES INC 3940 RIMROCK ROAD BILLINGS MT 59102 810288768 501(C)(3) 73971 TO SUPPORT MISSION OF ST. JOHN'S LUTHERAN MINISTRIES, INC. 1 SCHOLARSHIPS 24 12250 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: DISBURSEMENT OF GRANT FUNDS IS MADE DIRECTLY TO THE INSTITUTE OF HIGHER EDUCATION FOR THE BENEFIT OF THE PARTICULAR GRANTEE. GRANTEES ARE REQUIRED TO SUPPLY A TRANSCRIPT EACH SEMESTER OR QUARTER TO THE ST. JOHN'S FOUNDATION TO PROVE THE GRANTEE HAS COMPLETED THE TERM THE GRANT APPLIED TO. THE ORGANIZATION ALSO PROVIDES GRANTS TO A RELATED EXEMPT ORGANIZATION AND ENSURES THE USE OF THE FUNDS ARE TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION. THE BOARD APPROVES THE GRANT TO ST. JOHN'S LUTHERAN MINISTRIES, INC. THE PURPOSE OF THIS GRANT IS TO SUPPORT THE MISSION OF ST. JOHN'S LUTHERAN MINISTRIES, INC. 0 1 0 0 0 0 0 0 0 KENT BURGESS 0 158078 0 32572 0 1642 0 25188 0 6593 0 224073 0 32572 PART I, LINE 4B DEFERRED COMPENSATION PLAN IN EFFECT - 2011 CONTRIBUTIONS MADE FOR KENT BURGESS ($12,793). SUPPLEMENTAL INFORMATION PART III SCHEDULE J, PART I, LINE 3 COMPENSATION IS PAID TO THE CEO AND CFO BY A RELATED ORGANIZATION. THE RELATED ORGANIZATION HAS A PROCESS IN PLACE FOR DETERMINING COMPENSATION USING THE METHODS DESCRIBED IN LINE 3. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE ORGANIZATION IS ST. JOHN'S LUTHERAN MINISTRIES, INC. FORM 990, PART VI, SECTION A, LINE 7A BOARD MEMBERS ARE NOMINATED BY NOMINATING COMMITTEE (MADE UP OF OWNERSHIP CONGREGATION DELEGATES/BOARD MEMBERS) AND VOTED ON BY OWNERSHIP CONGREGATION DELEGATES AT ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B GOVERNANCE DECISIONS CAN BE MADE BY THE SOLE MEMBER OF THE FOUNDATION, ST JOHN'S LUTHERAN MINISTRIES, AND ITS BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 WILL BE PRESENTED TO THE FINANCE COMMITTEE WHO WILL CARRY A RECOMMENDATION TO THE FULL BOARD FOR APPROVAL. FORM 990 IS PRESENTED ELECTRONICALLY TO THE FULL BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH POLICY IS MONITORED BY OVERALL AWARENESS OF DIRECTORS INTERESTS. THE BOARD OF DIRECTORS AND OFFICERS ARE COVERED UNDER THIS POLICY. ALL CONFLICTS ARE REVIEWED BY THE BOARD. VOTING RESTRICTIONS ARE IMPOSED ON DIRECTORS AND OFFICERS WHO HAVE A CONFLICT OF INTEREST. KENT BURGESS AND GREG PETERSON ARE COMPENSATED BY ST. JOHN'S LUTHERAN MINISTRIES FOR SERVICES PROVIDED TO ST JOHN'S LUTHERAN MINISTRIES AND THE ST JOHN'S FOUNDATION. ST. JOHN'S LUTHERAN MINISTRIES HAS A PROCESS IN PLACE TO DETERMINE THE INDIVIDUAL'S COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL MAKE ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND THE CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -50,340. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -27,003. TOTAL TO FORM 990, PART XI, LINE 5: -77,343. SERVICE OF BOARD MEMBER TO RELATED ORGANIZATION FORM 990, PART VII, SECTION A KENT BURGESS AND GREG PETERSON SERVE 35 HOURS PER WEEK AS CEO AND CFO, RESPECTIVELY, AT ST. JOHN'S LUTHERAN MINISTRIES, INC. HAROLD EVERSON, DIRECTOR, SERVES ST. JOHN'S LUTHERAN MINISTRIES, INC. AS THE CHAIRPERSON OF THE BOARD 4 HOURS PER WEEK. CONTINUATION OF PROGRAM SERVICE ACCOMPLISHMENTS FORM 990, PART III, LINE 4A CONTINUED ST. JOHN'S FOUNDATION IS GRATEFUL FOR THE SUPPORT IT RECEIVES FROM COMMUNITY MEMBERS WHO GIVE OF THEIR TALENTS AND RESOURCES TO HELP MAKE ST. JOHN'S LUTHERAN MINISTRIES, INC. ONE OF THE PREMIER SENIOR LIVING/LONG TERM CARE FACILITIES IN THE NORTHWEST. ST JOHN'S LUTHERAN MINISTRIES INC 3940 RIMROCK ROAD BILLINGS MT 59102 810288768 PROVISION OF HEALTHCARE SERVICES MT 501(C)(3) LINE 9 N/A 0 0 1 0 0 0 0 0 0 0 0 1 0 1 1 1 1 1 0