2025-03-17T14:35:19-05:00 2024-04-30 450250958 Eide Bailly LLP 4585 Coleman St Ste 200 Bismarck ND 58503 990 2023-05-01 411377263 Lutheran Brethren Homes Inc LUTH 2189981400 824 South Sheridan Street Fergus Falls MN 56537 Leland R Rogness Chairman/President 2189981400 2025-03-17 1 1 Lisa Chaffee CPA P00193453 7012551091 2025-03-17 2023 2025-03-06 01:10:19Z Leland R Rogness 824 South Sheridan Street Fergus Falls MN 56537 830337 0 8016 X lbhomes.org X 1979 MN Provide management services to affiliated nursing homes and retirement complexes 5 5 14 5 0 0 0 0 1286376 827467 -220191 -84868 272075 2723 1338260 745322 0 0 0 0 326848 367960 0 0 0 600502 463167 927350 831127 410910 -85805 10831828 10420548 456549 139936 10375279 10280612 Lutheran Brethren Homes Inc. provides management services to affiliated nursing homes and retirement complexes used by the elderly and disabled. 0 0 436585 822210 Lutheran Brethren Homes Inc. provides management services to affiliated nursing homes and retirement complexes used by the elderly and disabled. 56929 5257 Lutheran Brethren Home Inc. operates a chaplaincy program for the affiliated organizations. 493514 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 14 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 MN X Heather Hickman 2189981400 824 South Sheridan Street Fergus Falls MN 56537 Leland Rogness Chairman/President 1.30 1.10 X X 0 0 0 Tom Moline Vice Chairman 0.20 0.84 X X 0 0 0 John Austin Secretary/Treasurer 0.20 0.84 X X 0 0 0 Gaylord Folder Director 0.20 0.84 X 0 0 0 Paul Larson Director 0.20 0.84 X 0 0 0 John Zwiers CEO 20.00 20.00 X 41858 122383 34728 41858 122383 34728 0 0 1 0 0 Management Fee 623000 803458 803458 Chaplain Services 812900 5257 5257 18752 18752 827467 20 20 2850 127 2723 2723 2723 84888 -84888 -84888 -84888 745322 827467 0 -82145 109586 109586 177121 113367 63754 9509 5534 3975 52889 25016 27873 18855 7773 11082 83254 83254 25161 25161 14506 1731 12775 75 75 179286 179286 81322 81322 20483 20483 68 68 153 153 2765 2765 34636 34636 2013 2013 Hospice Expenses 8706 8706 Entertainment 3410 3410 License and Dues 125 125 7204 7204 831127 493514 337613 0 37079 406280 486 -2264 581473 288607 438594 292866 10355669 9723666 10831828 10420548 128896 139936 327653 0 456549 139936 X 10375279 10280612 10375279 10280612 10831828 10420548 -85805 -8862 0 X X 0 0 0 X X 6 Lutheran Brethren Hospice Care Services Inc 453342092 10 0 0 0 Lutheran Brethren Retirement Services Inc 411597277 10 0 0 575717 Lutheran Brethren Home Health 453342172 10 0 0 98743 Lutheran Brethren Sheridan House Inc 363412239 10 0 0 109543 Lutheran Brethren Woodland Lodge Inc 453342446 10 0 0 69319 Church of the Lutheran Brethren 237366702 1 0 0 0 6 0 853322 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 Schedule A, Part I, Line 12g - Amount of other support: The amount of other support reported on Schedule A, Part I, line 12g reflects the amount that each respective supported organization pays the filing organization for management services and chaplain services for those services provided by the filing organization. Total revenue on Part VIII line 2 is unaudited and currently is less in total than the amount the related entities paid this organization. Section A, Line 1: The purpose of Lutheran Brethren Homes, Inc. is to lease, purchase, construct or otherwise acquire, and maintain and operate, a public nursing home or hospital, rest home care, and hospitalization for the aged, disabled and sick, and for affording physical and mental care for persons in need. Such facilities may include clinical, laboratory, and other related facilities for the purpose of providing care and medical treatment of the public. Lutheran Brethren Homes, Inc. is providing management services to affiliated nursing homes and retirement complexes in furtherance of its exempt purpose. The supported organizations are included under the same group ruling with the parent entity Church of the Lutheran Brethren. The supported organizations are specified by definition/class versus name in the Articles of Incorporation. In addition, there is a historic and continuing relationship amongst the supporting organization and the supported organizations. Section C, Line 1: Annually, the Church of the Lutheran Brethren holds a meeting to select the board members. Each of the member churches of the Church of Lutheran Brethren provides delegates to attend the annual meeting and vote on the board of directors. The elected board of directors serve on the supporting organization as well as the supported organizations. 166995 95000 261995 319478 288607 30871 292866 Due from Affiliates 9466543 ERC Receivable 257123 9723666 X X 0 0 0 0 0 0 0 0 0 John Zwiers CEO 41858 122383 0 0 0 0 1829 5358 6885 20656 50572 148397 0 0 Form 990, Part VI, Section A, line 1a The organization has an Executive Committee that can make decisions on behalf of the governing board in between board meetings. The Executive Committee consists of two or more board members that are designated by the Board of Directors. Form 990, Part VI, Section A, line 6 All members of the Lutheran Brethren Church can be members of this organization. Form 990, Part VI, Section A, line 7a Each congregation of the Church of Lutheran Brethren is allowed two delegates to the annual meeting for the first fifty adult communicant members, and an additional delegate for each additional fifty adult communicant members. These delegates will elect the Board of Directors. Form 990, Part VI, Section A, line 7b A two-thirds majority vote of the delegates at the annual meeting is required to approve an amendment to the Articles of Incorporation. Form 990, Part VI, Section B, line 11b The Form 990 is available to the Board Chairman/President for review prior to filing with the IRS. Form 990, Part VI, Section B, line 12c Annually, the board of directors and CEO review the conflict of interest policy. If a potential conflict arises, the remaining board members without the potential conflict will discuss and determine if an actual potential exists. If a conflict does exist, that individual will abstain from voting. Form 990, Part VI, Section B, line 15 The Organization does not establish the compensation of the CEO. Compensation is determined by a related organization and the organization relied on a related organization to establish compensation. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest and financial statements are available upon request at the organization's office. Form 990, Part XII, Line 2 The Organization's 990 is prepared based on unaudited financial information due to the FY 2024 audit not being complete at this time due to impacts of staffing changes and ability to complete needed reconciliations. It is noted that upon the completion of the FY 2024 audit, there could be adjustments that are identified. If this occurs, the 990 for the period would be amended to report these changes if any. Lutheran Brethren Retirement Services Inc 824 South Sheridan Street Fergus Falls MN 56537 411597277 Nursing Home MN 501(c)(3) Line 10 Church of Luthren Brethren 0 Lutheran Brethren Sheridan House Inc 824 South Sheridan Street Fergus Falls MN 56537 363412239 Independent Living MN 501(c)(3) Line 10 Church of Luthren Brethren 0 Lutheran Brethren Woodland Lodge Inc 824 South Sheridan Street Fergus Falls MN 56537 453342445 Assisted Living & Hospice Care Facility MN 501(c)(3) PF Church of Luthren Brethren 0 Lutheran Brethren Hospice Care Services Inc 824 South Sheridan Street Fergus Falls MN 56537 453342092 Hospice Care MN 501(c)(3) Line 10 Church of Luthren Brethren 0 Lutheran Brethren Home Health Services Inc 824 South Sheridan Street Fergus Falls MN 56537 453342172 Home Health Services MN 501(c)(3) Line 10 Church of Luthren Brethren 0 Church of the Lutheran Brethren 824 South Sheridan Street Fergus Falls MN 56537 237366702 Church MN 501(c)(3) Line 1 N/A 0 LB Homes Foundation Inc 824 South Sheridan Street Fergus Falls MN 56537 204760841 Charitable Fundraising MN 501(c)(3) Line 10 Church of Luthren Brethren 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0