2026-08-04T08:39:08-05:00 2025-09-30 410746749 CLIFTONLARSONALLEN LLP 10401 W INNOVATION DR STE 300 WAUWATOSA WI 53226 990 2024-10-01 421014553 BETHANY LUTHERAN HEALTH SERVICES BETH 7123289500 7 ELLIOTT ST COUNCIL BLUFFS IA 51530 DAN SPELLERBERG CFO 7123289500 2026-08-03 1 1 KRISTEN DONLEVY P01670215 4144761880 2026-08-03 2024 2025-03-06 01:10:19Z DAN SPELLERBERG 7 ELLIOTT ST COUNCIL BLUFFS IA 51530 12663050 0 X WWW.BLHS.CARE X 1976 IA NURSING CARE, HOUSING, HEALTH CARE AND FINANCIAL SERVICES TO ELDERLY RESIDENTS. 8 8 264 8 0 0 0 0 13252030 12663042 10 8 66839 0 13318879 12663050 0 0 0 0 7259700 8668413 0 0 0 5935702 4056500 13195402 12724913 123477 -61863 5629179 5554211 2164385 1961608 3464794 3592603 TO PROVIDE NURSING CARE, HOUSING, HEALTH CARE AND FINANCIAL SERVICES TO ELDERLY RESIDENTS AT THE LOWEST FEASIBLE COST. 0 0 10285546 0 12663042 BETHANY LUTHERAN HOME, A 121 BED NURSING CARE FACILITY, AND BETHANY LUTHERAN HEIGHTS, A 60 UNIT CONGREGATE LIVING FACILITY, PROVIDING NURSING CARE, HOUSING, HEALTH CARE AND FINANCIAL SERVICES TO ELDERLY RESIDENTS AT THE LOWEST FEASIBLE COST. 10285546 1 0 0 0 0 0 0 0 1 0 1 0 0 0 1 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 1 1 0 0 0 1 8 0 1 264 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 1 1 0 1 0 0 0 1 1 1 1 0 0 1 0 0 X DAN SPELLERBERG 7123289500 7 ELLIOTT ST COUNCIL BLUFFS IA 51530 X JULIE MORENO PRESIDENT 0.50 0.00 X X 0 0 0 JOHN SWALWELL VICE PRESIDENT 0.50 0.00 X X 0 0 0 SHERRIE GUILL TREASURER 0.50 0.00 X X 0 0 0 DIANE CARLON SECRETARY 0.50 0.00 X X 0 0 0 JULIA BURRIS DIRECTOR 0.50 0.00 X 0 0 0 ALICE GOODELL DIRECTOR 0.50 0.00 X 0 0 0 GREG STEENSLAND DIRECTOR 0.50 0.00 X 0 0 0 SHARON WORTHINGTON DIRECTOR 0.50 0.00 X 0 0 0 0 0 0 0 0 0 0 HEALTHCARE OF IOWA 5925 DRY CREEK LANE NE CEDAR RAPIDS IA 52402 CONSULTNG AND MANAGEMENT SERVICES 689889 MARTIN BROTHERS PO BOX 69 CEDAR FALLS IA 50613 FOOD AND SUPPLIES 356727 FUNCTION PATHWAYS 10133 SHERRILL BLVD KNOXVILLE TN 37932 THERAPY COMPANY 328994 SHIFTKEY PO BOX 735913 DALLAS TX 75373 STAFFING 212255 CONSONUS PHARMACY PO BOX 3767 OMAHA NE 68103 PHARMACY SERVICES AND CONSULTING 147245 5 RESIDENT REVENUE 623000 12663042 12663042 12663042 8 8 12663050 12663042 0 8 7373512 6636161 737351 41423 37281 4142 513469 462122 51347 740009 666008 74001 34164 34164 133251 133251 452939 407645 45294 13769 1377 12392 379774 37977 341797 147142 14714 132428 425984 298189 127795 11628 8287 3341 37800 37800 389909 389909 231704 231704 MEDICAL SUPPLIES 1112244 1112244 FOOD AND MEALS 410691 410691 REPAIRS AND MAINTENANCE 241349 168944 72405 DUES AND SUBSCRIPTIONS 28656 20059 8597 5496 3847 1649 12724913 10285546 2439367 0 100 180 581292 451906 1490730 1198491 1601 377100 14504001 11047981 3449686 3456020 105770 70514 5629179 5554211 1183166 1086391 81991 87723 74718 780805 540667 112691 177841 2164385 1961608 X 3464794 3592603 3464794 3592603 5629179 5554211 -61863 189672 0 X 0 1 X 1 0 X 1633765 38792 3906627 5579184 10479846 10963938 12874303 13252030 12663042 60233159 12113611 11002730 16780930 13252030 12663042 65812343 5000 5000 0 5000 5000 65807343 16296 10224 6 10 8 26544 16296 10224 6 10 8 26544 1242272 85656 86615 66839 1481382 13372179 11098610 16867551 13318879 12663050 67320269 0.97750 0.96650 0.00040 0.00060 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2020 AMOUNT: $ 1,242,272. 2021 AMOUNT: $ 85,656. 2022 AMOUNT: $ 86,615. 2023 AMOUNT: $ 66,839. 0 1 X 372874 372874 12106489 9157284 2949205 2024638 1890697 133941 3456020 LEASE LIABILITY 177841 177841 X PART IV, LINE 2B: THE FACILITY MAINTAINS A SYSTEM THAT ENSURES A FULL, COMPLETE, AND SEPARATE ACCOUNTING OF EACH RESIDENT'S PERSONAL FUNDS ENTRUSTED TO THE FACILITY ON THE RESIDENT'S BEHALF. ACCOUNTING IS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE SYSTEM PRECLUDES ANY COMMINGLING OF RESIDENT FUNDS WITH FACILITY FUNDS OR WITH THE FUNDS OF ANY PERSON OTHER THAN ANOTHER RESIDENT. RESIDENT SECURITY DEPOSITS ARE HELD IN AN INTEREST-BEARING ACCOUNT AND ARE GENERALLY NOT AVAILABLE FOR USE IN OPERATIONS. PART X, LINE 2: BETHANY LUTHERAN HOME IS GENERALLY EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE SECTIONS OF THE STATE STATUTES. CONSEQUENTLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. HOWEVER, THERE ARE IMMATERIAL AMOUNTS OF UNRELATED BUSINESS INCOME THAT ARE TAXABLE. BETHANY LUTHERAN HOME FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THE ORGANIZATIONS FILE INFORMATIONAL RETURNS 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 (IRS). FORM 990, PART VI, SECTION A, LINE 3 BETHANY LUTHERN HOME HAS DELEGATED ITS CONTROL OVER MANAGEMENT DUTIES TO HEALTHCARE OF IOWA BEGINNING IN FISCAL YEAR 2023. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERSHIP CONSISTS OF LUTHERAN CHURCH CONGREGATIONS AS STATED IN ARTICLE V OF THE ARTICLES OF INCORPORATION. CONGREGATIONS HAVING UP TO 200 CONFIRMED MEMBERS ARE ALLOWED ONE BOARD DELEGATE. CONGREGATIONS HAVING 200 OR MORE CONFIRMED MEMBERS ARE ALLOWED TWO BOARD DELEGATES. FORM 990, PART VI, SECTION A, LINE 7A THE CONGREGATION-MEMBERS ELECT ONE OR TWO LAY PERSONS AS BOARD MEMBERS FOR BETHANY LUTHERAN HOME. THE NUMBER OF PERSONS ELECTED IS BASED ON THE SIZE OF THE CONGREGATION, AS NOTED ABOVE. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH BOARD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM WITH INFORMATION PROVIDED BY MANAGEMENT. THE RETURN IS REVIEWED BY THE CFO AND SUBSEQUENTLY AUTHORIZED BY THE FINANCE SUBCOMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE CODE OF CONDUCT POLICY COVERS THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS DETERMINE IF A CONFLICT EXISTS AMONG BOARD MEMBERS. THE BOARD WOULD REVIEW ACTUAL CONFLICTS AMONG THE BOARD MEMBERS. AN INTERESTED PERSON MAY MAKE A FACTUAL PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER SUCH PRESENTATION, HE OR SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST. AN INTERESTED PERSON SHALL NOT ACTIVELY PARTICIPATE IN THE DISCUSSION OF, OR VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST, EITHER FORMALLY AT A BOARD OR COMMITTEE MEETING OR INFORMALLY THROUGH CONTACT WITH INDIVIDUAL BOARD OR COMMITTEE MEMBERS. THE MINUTES OF THE BOARD AND ALL COMMITTEES WITH BOARD-DELEGATED POWERS SHALL CONTAIN: A. THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE BOARD'S OR COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED, AND B. THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE NAMES OF THE PERSONS WHO RECUSED THEMSELVES FROM SUCH DISCUSSION AND VOTES, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION THEREWITH. THE ORGANIZATION ALSO HAS A CONFLICT OF INTEREST POLICY THAT IT REVIEWS WITH NEW EMPLOYEES PRIOR TO THEIR EMPLOYMENT START DATE. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS APPROVES COMPENSATION FOR THE COO THROUGH UTILIZATION OF A COMPENSATION SURVEY/STUDY AND A WRITTEN EMPLOYMENT CONTRACT. THE DELIBERATION AND DECISION REGARDING THE COO'S SALARY IS DOCUMENTED IN THE BOARD MINUTES. COMPENSATION FOR THE CFO, ADMINISTRATOR AND ALL OTHER EMPLOYEES IS BASED ON THE SALARY SURVEY INFORMATION PROVIDED BY LEADINGAGE IOWA. THIS PROCESS IS TYPICALLY NOT CONDUCTED BY THE BOARD AND IS COMPLETED ANNUALLY, MOST RECENTLY IN 2025. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. BETHANY FOUNDATION COUNCIL BLUFF 7 ELLIOT ST COUNCIL BLUFFS IA 51503 421241419 SUPPORTING BETHANY LUTHERAN HOME IA 501(C)(3) LINE 12A, I BETHANY LUTHERAN HOME 1 0 0 0 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0