GOOD SHEPHERD LUTHERAN HOME: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: GOOD SHEPHERD LUTHERAN HOME (EIN 41-0880871)
Tax period: 2024-10-01 to 2025-09-30
Filed: 2026-01-28
IRS object ID: 202640289349301039
Schema version: 2024v5.5
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 O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-01-28T14:39:15-06:00	ReturnTs
Tax Period End	2025-09-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	410746749	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CLIFTONLARSONALLEN LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2689 COMMERCE DRIVE NW SUITE 201	AddressLine1Txt
City	ROCHESTER	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55901	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-10-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	410880871	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GOOD SHEPHERD LUTHERAN HOME	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	GOOD	BusinessNameControlTxt
Phone	5078647714	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 747	AddressLine1Txt
City	RUSHFORD	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	559710747	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JACK CULHANE	PersonNm
Person Title	BOARD PRESIDENT	PersonTitleTxt
Phone	5078647714	PhoneNum
Signature	2026-01-13	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KATHERINE LUTZKE CPA	PreparerPersonNm
PTIN	P01760889	PTIN
Phone	5072802300	PhoneNum
Preparation	2026-01-13	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	JACK CULHANE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 747	AddressLine1Txt
City	RUSHFORD	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	559710747	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$8,758,264	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.GOODSHEP-RUSHFORD.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1965	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	TO ENHANCE THE QUALITY OF LIFE BY MEETING PEOPLE'S NEEDS, EXCEEDING EXPECTATIONS AND ENRICHING LIFE EXPERIENCES TO THOSE CONNECTED BY THE COMMUNITY.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	178	TotalEmployeeCnt
Total Volunteers	9	TotalVolunteersCnt
Total Gross UBI	$296,156	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$302,724	PYContributionsGrantsAmt
CY Contributions Grants	$441,366	CYContributionsGrantsAmt
PY Program Service Revenue	$7,316,056	PYProgramServiceRevenueAmt
CY Program Service Revenue	$8,175,967	CYProgramServiceRevenueAmt
PY Investment Income	$48,165	PYInvestmentIncomeAmt
CY Investment Income	$107,524	CYInvestmentIncomeAmt
PY Other Revenue	$32,145	PYOtherRevenueAmt
CY Other Revenue	$33,407	CYOtherRevenueAmt
PY Total Revenue	$7,699,090	PYTotalRevenueAmt
CY Total Revenue	$8,758,264	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	$4,763,710	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,741,050	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,739,473	PYOtherExpensesAmt
CY Other Expenses	$2,768,341	CYOtherExpensesAmt
PY Total Expenses	$7,503,183	PYTotalExpensesAmt
CY Total Expenses	$7,509,391	CYTotalExpensesAmt
PY Revenues Less Expenses	$195,907	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,248,873	CYRevenuesLessExpensesAmt
Total Assets BOY	$6,042,776	TotalAssetsBOYAmt
Total Assets EOY	$6,988,287	TotalAssetsEOYAmt
Total Liabilities BOY	$1,794,585	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,346,533	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,248,191	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$5,641,754	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE NURSING HOME CARE AND ASSISTED LIVING CARE SERVICES TO ENHANCE THE QUALITY OF LIFE BY MEETING PEOPLE'S NEEDS, EXCEEDING EXPECTATIONS AND ENRICHING LIFE EXPERIENCES TO THOSE CONNECTED BY THIS COMMUNITY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$6,636,909	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$7,879,811	RevenueAmt
Desc	PROVIDE SERVICES TO THE ELDERLY THROUGH THE OPERATION OF A 65-BED NURSING HOME, A 15-UNIT ASSISTED LIVING COMPLEX, A 32-UNIT SUBSIDIZED APARTMENT BUILDING, AND A CHILD CARE IN RUSHFORD, MINNESOTA.	Desc
Total Program Service Expenses	$6,636,909	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	0	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	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	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	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	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	0	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	18	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	178	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
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	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	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	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	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
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
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RHONDA SPECE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5078647714	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	800 HOME ST	AddressLine1Txt
City	RUSHFORD	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55971	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JACK CULHANE
PRESIDENT	1.50	1.50	Yes (X)	Yes (X)	$0	$0	$0
NANCY SNYDER
VICE PRESIDENT	0.19	0.19	Yes (X)	Yes (X)	$0	$0	$0
BARB ZOELLE-JOHNSON
SECRETARY/TREASURER	0.19	0.19	Yes (X)	Yes (X)	$0	$0	$0
SONJA COOK
DIRECTOR	0.19	0.19	Yes (X)		$0	$0	$0
LUANNE DVORAK
DIRECTOR	0.19	0.19	Yes (X)		$0	$0	$0
KATHIE INGRAM
DIRECTOR	1.50	1.50	Yes (X)		$0	$0	$0
WENDY EBNER
DIRECTOR	1.50	1.50	Yes (X)		$0	$0	$0
JUDI PRONK
DIRECTOR	1.50	1.50	Yes (X)		$0	$0	$0
DEAN HATLEVIG
DIRECTOR	1.50	1.50	Yes (X)		$0	$0	$0
SAMANTHA COLBENSON
ADMINISTRATOR	30.00	10.00		Yes (X)	$99,759	$0	$2,298
RHONDA SPECE
CHIEF FINANCIAL OFFICER	30.00	10.00		Yes (X)	$78,945	$0	$14,331

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$178,704	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$16,629	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
GENIE HEALTHCARE INC
50 MILLSTONE RD BUILDING 100SUITE	EAST WINDSOR	NJ	08520	TRAVEL STAFF	$263,720
AEGIS THERAPY CO
PO BOX 936653	ATLANTA	GA	31193	TRAVEL STAFF	$218,550
PRIME TIME HEALTHCARE
15380 WEIR ST	OMAHA	NE	68137	TRAVEL STAFF	$204,431

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
Government Grants	$380,593	GovernmentGrantsAmt
All Other Contributions	$60,773	AllOtherContributionsAmt
Total Contributions	$441,366	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
RESIDENT REVENUE	623000	$7,202,216	$7,202,216
APARTMENT REVENUE	623000	$645,616	$645,616
DAY CARE REVENUE	624410	$305,315	$9,159	$296,156
MGMT CONTRACT REVENUE	561000	$22,820	$22,820

Field	Value	IRS element (for citing)
Total Program Service Revenue	$8,175,967	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$107,524	TotalRevenueColumnAmt
Exclusion	$107,524	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

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

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt
BEAUTY SHOP REVENUE	812900	$16,743	$16,743
MISCELLANEOUS REVENUE	900099	$15,338	$15,338
GUEST/EMPLOYEE MEALS	900099	$1,314	$1,314

Field	Value	IRS element (for citing)
Other Revenue Total	$33,395	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,758,264	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,879,811	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$296,156	UnrelatedBusinessRevenueAmt
Exclusion	$140,931	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	$233,919	TotalAmt
Management And General	$233,919	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,491,423	TotalAmt
Program Services	$3,282,930	ProgramServicesAmt
Management And General	$208,493	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$29,851	TotalAmt
Program Services	$29,851	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$714,588	TotalAmt
Program Services	$714,588	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$271,269	TotalAmt
Program Services	$271,269	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$121,659	TotalAmt
Management And General	$121,659	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,243,106	TotalAmt
Program Services	$1,140,502	ProgramServicesAmt
Management And General	$102,604	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$8,393	TotalAmt
Program Services	$699	ProgramServicesAmt
Management And General	$7,694	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$220,726	TotalAmt
Program Services	$183,704	ProgramServicesAmt
Management And General	$37,022	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$245,680	TotalAmt
Program Services	$245,680	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,596	TotalAmt
Management And General	$1,596	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$9,424	TotalAmt
Program Services	$3,402	ProgramServicesAmt
Management And General	$6,022	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$28,926	TotalAmt
Management And General	$28,926	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$226,348	TotalAmt
Program Services	$226,348	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$84,012	TotalAmt
Management And General	$84,012	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
FOOD COSTS	$260,786	$260,786
MEDICAL CARE SURCHARGE	$182,975	$182,975
MISCELLANEOUS EXPENSE	$66,647	$43,066	$23,581
TAXES & LICENSES	$24,087	$24,087

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$43,976	TotalAmt
Program Services	$27,022	ProgramServicesAmt
Management And General	$16,954	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,509,391	TotalAmt
Program Services	$6,636,909	ProgramServicesAmt
Management And General	$872,482	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
EOY	$2,279	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,808,303	BOYAmt
EOY	$2,700,368	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$801,714	BOYAmt
EOY	$529,409	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$7,255	BOYAmt
EOY	$7,081	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$33,157	BOYAmt
EOY	$32,750	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$117,731	BOYAmt
EOY	$113,716	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$7,524,604	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$6,106,204	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,260,695	BOYAmt
EOY	$1,418,400	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,652,333	BOYAmt
EOY	$1,795,521	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$361,588	BOYAmt
EOY	$388,763	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$6,042,776	BOYAmt
EOY	$6,988,287	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$626,640	BOYAmt
EOY	$604,008	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$340,948	BOYAmt
EOY	$4,868	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$733,280	BOYAmt
EOY	$662,526	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$93,717	BOYAmt
EOY	$75,131	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,794,585	BOYAmt
EOY	$1,346,533	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	$4,122,210	BOYAmt
EOY	$5,494,283	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$125,981	BOYAmt
EOY	$147,471	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,248,191	BOYAmt
EOY	$5,641,754	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,042,776	BOYAmt
EOY	$6,988,287	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,248,873	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$144,690	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)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

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	$447,627	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$444,256	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$92,887	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$302,724	CurrentTaxYearMinus1YearAmt
Current Tax Year	$441,366	CurrentTaxYearAmt
Total	$1,728,860	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,488,294	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,506,784	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,535,700	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,050,137	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,904,237	CurrentTaxYearAmt
Total	$34,485,152	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$28,198	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$25,020	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$18,371	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$15,978	CurrentTaxYearMinus1YearAmt
Current Tax Year	$16,743	CurrentTaxYearAmt
Total	$104,310	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,964,119	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,976,060	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,646,958	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,368,839	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,362,346	CurrentTaxYearAmt
Total	$36,318,322	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$98,506	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$49,725	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$53,252	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$60,572	CurrentTaxYearMinus1YearAmt
Current Tax Year	$55,864	CurrentTaxYearAmt
Total	$317,919	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,409,267	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,853,917	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,221,770	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,584,121	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,738,402	CurrentTaxYearAmt
Total	$15,807,477	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,507,773	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,903,642	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,275,022	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,644,693	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,794,266	CurrentTaxYearAmt
Total	$16,125,396	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$20,192,926	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$61,180	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$61,573	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$68,893	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$55,631	CurrentTaxYearMinus1YearAmt
Current Tax Year	$107,536	CurrentTaxYearAmt
Total	$354,813	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$61,180	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$61,573	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$68,893	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$55,631	CurrentTaxYearMinus1YearAmt
Current Tax Year	$107,536	CurrentTaxYearAmt
Total	$354,813	TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$274,556	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$259,121	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$288,522	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$265,919	CurrentTaxYearMinus1YearAmt
Current Tax Year	$271,730	CurrentTaxYearAmt
Total	$1,359,848	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$31,994	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$25,278	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$17,903	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$16,111	CurrentTaxYearMinus1YearAmt
Current Tax Year	$16,652	CurrentTaxYearAmt
Total	$107,938	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,331,849	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,322,032	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,022,276	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,706,500	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,758,264	CurrentTaxYearAmt
Total	$38,140,921	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.52940	PublicSupportCY509Pct
Public Support PY509	0.57210	PublicSupportPY509Pct
Investment Income CY	0.00930	InvestmentIncomeCYPct
Investment Income PY	0.00760	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

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$45,109	OtherCostOrOtherBasisAmt
Book Value	$45,109	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,305,440	OtherCostOrOtherBasisAmt
Depreciation	$3,878,260	DepreciationAmt
Book Value	$427,180	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,082,719	OtherCostOrOtherBasisAmt
Depreciation	$2,169,672	DepreciationAmt
Book Value	$913,047	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$91,336	OtherCostOrOtherBasisAmt
Depreciation	$58,272	DepreciationAmt
Book Value	$33,064	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,418,400	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (5 entries)

DescDesc	Book ValueBookValueAmt
DUE FROM RELATED PARTY	$147,471
GUARANTY FUND CERTIFICATE	$117,870
LAND & MINERAL RIGHTS	$8,731
EQUITY IN COOPERATIVE	$61,857
OTHER ASSETS	$52,834

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$388,763	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
RESIDENT TRUST FUND	$6,081
RENTAL DEPOSITS	$7,750
DUE TO RELATED PARTY	$61,300

Field	Value	IRS element (for citing)
Total Liability	$75,131	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE HOME AND APARTMENTS HAVE BEEN GRANTED EXEMPT STATUS FROM FEDERAL AND STATE CORPORATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND APPLICABLE STATE CODES. THE ORGANIZATION FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. NO LIABILITY HAS BEEN RECOGNIZED BY THE HOME OR APARTMENTS AS A RESULT OF THIS STANDARD. THE HOME AND APARTMENTS FILE AS TAX-EXEMPT ORGANIZATIONS. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE INTERNAL REVENUE SERVICE.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	NINE AREA CHURCHES ARE MEMBERS OF THE LUTHERAN HOME.
FORM 990, PART VI, SECTION A, LINE 7A	THE NINE AREA CHURCHES NOMINATE AND ELECT MEMBERS OF THE GOVERNING BODY AT THE ANNUAL MEETING. EACH CHURCH SENDS TWO REPRESENTATIVES TO THE ANNUAL MEETING TO VOTE ON BEHALF OF THEIR CONGREGATION. AT THE ANNUAL MEETING BUT PRIOR TO VOTING, EACH MEMBER REPRESENTATIVE IS ALLOWED TO NOMINATE NEW CANDIDATES FOR THE GOVERNING BODY TO BE PUT ON THE BALLOT.
FORM 990, PART VI, SECTION A, LINE 8B	THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	PRIOR TO BEING FILED WITH THE IRS, A COPY OF FORM 990 AND RELATED SCHEDULES ARE REVIEWED BY THE BOARD PRESIDENT OR ACTING DIRECTOR AND THE CFO, INCLUDING A CONFIRMATION OF THE ACCURACY OF EVERY ANSWER AND OVERSIGHT OF THE APPROPRIATE DOCUMENTATION. UPON COMPLETION OF THE REVIEW, THE FORMS ARE REVIEWED AND VOTED ON AT A BOARD MEETING PRIOR TO SUBMITTAL TO THE IRS. THE ELECTED OFFICERS WILL SIGN THE FORMS WHERE NEEDED.
FORM 990, PART VI, SECTION B, LINE 12C	IF ANYONE REASONABLY BELIEVES THAT A POLICY, PRACTICE OR ACTIVITY OF GOOD SHEPHERD LUTHERAN SERVICES IS IN VIOLATION OF LAW, A WRITTEN COMPLAINT MUST BE FILED BY THE PERSON TO THEIR MANAGER, UP TO AND INCLUDING THE ADMINISTRATOR OR A BOARD MEMBER OF GOOD SHEPHERD LUTHERAN SERVICES.
FORM 990, PART VI, SECTION B, LINE 15A	THE PROCESS FOR DETERMINING THE ADMINISTRATOR COMPENSATION IS REVIEWED ANNUALLY BY THE GOVERNING BODY. ALSO, THE BOARD WILL VOTE ON WHETHER TO APPROVE THE MINNESOTA COST OF LIVING ADJUSTMENT. IN THE CASE MINNESOTA DOES RECOMMEND A COST OF LIVING ADJUSTMENT, THE GOVERNING BODY WILL VOTE ON WHETHER TO APPROVE THE COST OF LIVING ADJUSTMENT FOR ALL EMPLOYEES OF THE HOME. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL MADE AVAILABLE TO THE PUBLIC IN THE ADMINISTRATIVE OFFICE AND ARE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11G	LAUNDRY: PROGRAM SERVICE EXPENSES 21,764. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,764. NURSING: PROGRAM SERVICE EXPENSES 859,029. MANAGEMENT AND GENERAL EXPENSES 91,976. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 951,005. PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 10,628. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,628. PLANT AND MAINTENANCE: PROGRAM SERVICE EXPENSES 25,867. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,867. CONSULTANT EXPENSE: PROGRAM SERVICE EXPENSES 5,725. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,725. ANCILLARY: PROGRAM SERVICE EXPENSES 228,117. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 228,117.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	GOOD SHEPHERD SENIOR APARTMENTS	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 747	AddressLine1Txt
City	RUSHFORD	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55971	ZIPCd

Field	Value	IRS element (for citing)
EIN	411757528	EIN
Primary Activities	TO PROVIDE LOW INCOME HOUSING TO THE ELDERLY OR HANDICAPPED	PrimaryActivitiesTxt
Legal Domicile State	MN	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 11	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	GOOD SHEPHERD LUTHERAN SERVICES	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	Yes (1)	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	Yes (1)	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd