2026-05-12T12:50:57-05:00 2025-06-30 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2024-07-01 273635343 PACE IOWA PACE 4028292900 1044 N 115TH ST 500 OMAHA NE 68154 SCOTT BEAR CFO & TREASURER 4028292900 2026-05-11 1 1 WENDY R COOLEY CPA P01523804 4023302660 2026-05-11 2024 2025-03-06 01:10:19Z IMMANUEL PATHWAYS SCOTT BEAR 1044 N 115TH ST 500 OMAHA NE 68154 56748131 0 X WWW.IMMANUEL.COM X 2010 NE TO PROVIDE IN-HOME, RESIDENTIAL AND COMMUNITY-BASED HEALTH CARE AND RELATED SERVICES TO THE ELDERLY. 17 17 0 25 0 0 0 0 52064597 56658026 131 85258 0 0 52064728 56743284 0 0 0 0 17525707 19010798 0 0 0 34555380 36181352 52081087 55192150 -16359 1551134 12856170 12558983 6991338 5143017 5864832 7415966 CHRIST-CENTERED SERVICE TO SENIORS, EACH OTHER AND THE COMMUNITY. 0 0 49074569 56658026 PACE IOWA D/B/A IMMANUEL PATHWAYS WAS ESTABLISHED FOR THE PURPOSE OF DEVELOPING A PROGRAM OF ALL-INCLUSIVE CARE FOR THE ELDERLY (PACE). PACE IS A PROGRAM FOR OLDER ADULTS AND PEOPLE OVER AGE 55 LIVING WITH DISABILITIES. THE PROGRAM PROVIDES COMMUNITY-BASED CARE AND SERVICES TO PEOPLE WHO OTHERWISE NEED NURSING HOME LEVEL OF CARE. AN INTERDISCIPLINARY TEAM OF PROFESSIONALS PROVIDES COORDINATED CARE TO ENROLLED PARTICIPANTS. PACE PROVIDES ALL THE CARE AND SERVICES COVERED BY MEDICARE AND MEDICAID, AS AUTHORIZED BY THE INTERDISCIPLINARY TEAM, AS WELL AS ADDITIONAL MEDICALLY NECESSARY CARE AND SERVICES NOT COVERED BY MEDICARE AND MEDICAID. PACE PROVIDES COVERAGE FOR PRESCRIPTION DRUGS, DOCTOR CARE, TRANSPORTATION, HOME CARE, CHECKUPS, HOSPITAL VISITS, AND NURSING HOME STAYS WHENEVER NECESSARY. 49074569 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 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 1 174 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X ROSS MCGREGOR CONTROLLER 4029332740 1044 N 115TH STREET SUITE 500 OMAHA NE 68154 X JILL POWERS CHAIR 0.25 2.75 X X 0 0 0 JOHN BOTHOF VICE CHAIR 0.25 2.75 X X 0 0 0 STEVEN BULLOCK SECRETARY 0.25 3.00 X X 0 0 0 STEVE SCANLAN DIRECTOR 0.25 2.75 X 0 0 0 REV E JON BENSON DIRECTOR 0.25 3.00 X 0 0 0 RANDAL BURNS DIRECTOR 0.25 2.75 X 0 0 0 SCOTT HOWERTER DIRECTOR 0.25 2.75 X 0 0 0 CLARENCE NICHOLS DIRECTOR 0.25 2.75 X 0 0 0 BRENDA BERGMAN-EVANS DIRECTOR 0.25 3.05 X 0 0 0 ANDREA SKOLKIN DIRECTOR 0.25 2.75 X 0 0 0 CINDY ALLOWAY DIRECTOR 0.25 3.00 X 0 0 0 DAN FRIEDLUND DIRECTOR 0.25 3.05 X 0 0 0 BISHOP SCOTT JOHNSON DIRECTOR 0.25 2.75 X 0 0 0 MARY BALLUFF DIRECTOR 0.25 3.30 X 0 0 0 TERESA HAWLIK DIRECTOR 0.25 2.75 X 0 0 0 MARY PARKER DIRECTOR 0.25 3.00 X 0 0 0 ROGER THOMPSON DIRECTOR 0.25 2.75 X 0 0 0 ERIC N GURLEY PRESIDENT & CEO 2.00 50.00 X 0 695171 280660 JULIE PALADINO-KAMINSKI CHIEF OPERATING OFFICER 6.00 45.00 X 0 366690 48149 SCOTT BEAR CFO & TREASURER 3.00 49.00 X 0 363626 37591 TAMMY SEALER CHIEF DEVELOPMENT OFFICER 2.00 50.00 X 0 327842 34999 DEVIN FOX MD VP OF CLINICAL OPERATIONS 4.00 44.00 X 0 419391 36646 RHONDA DISTEFANO VP CONSTR, FACILITIES MGMT & ENV SVCS 2.00 46.00 X 0 279985 31797 JOSEPH BROWN SVP OF MARKETING & SALES EXPERIENCE 1.00 46.00 X 0 261381 17996 NATALIE MANLEY MD MEDICAL DIRECTOR 14.00 34.00 X 0 324806 6678 MARIA CHONG-RAMASUTE MD PRIMARY CARE PROVIDER 20.00 20.00 X 0 252383 36054 0 3291275 530570 0 0 1 0 IMMANUEL HOME AND COMMUNITY RESOURCES 1044 N 115TH STREET STE 500 OMAHA NE 68154 ADMINISTRATIVE SERVICES 3329086 MERCY MEDICAL CENTER DES MOINES PO BOX 677080 DALLAS TX 752677080 MEDICAL SERVICES 2163286 ACH MERCY HOSPITAL COUNCIL BLUFFS PO BOX 776212 CHICAGO IL 606776212 MEDICAL SERVICES 1416616 BISHOP DRUMM RETIREMENT CENTER 5837 WINWOOD DR JOHNSTON IA 501311651 MEDICAL SERVICES 817515 BROADLAWNS MEDICAL CENTER 1801 HICKMAN ROAD DES MOINES IA 50314 MEDICAL SERVICES 763983 39 PARTICIPANT REVENUE 623000 56657993 56657993 33 33 56658026 161 161 89944 4847 85097 85097 85097 56743284 56658026 0 85258 15292616 13934874 1357742 387985 353538 34447 2374847 2118321 256526 955350 874327 81023 3538427 3538427 23290 23290 956864 632688 324176 7581 7581 287467 169469 117998 39028 39028 804061 623287 180774 1013209 978317 34892 764710 764710 323268 274273 48995 MEDICAL SERVICES 26636688 26636688 MEDICAL SUPPLIES 1149175 1149175 FOOD 565517 555994 9523 LICENSES AND PERMITS 72067 8908 63159 55192150 49074569 6117581 0 50 1410622 721544 892955 1304911 14215 10708363 8000345 3102527 2708018 7435851 7824460 12856170 12558983 5988706 4377278 1002632 765739 6991338 5143017 X 5864832 7415966 5864832 7415966 12856170 12558983 1551134 0 X X 0 1 X 1 0 X 3400 729492 732892 37947272 41804213 45706518 52064597 56658026 234180626 37950672 41804213 46436010 52064597 56658026 234913518 0 0 0 234913518 189 124 118 131 161 723 189 124 118 131 161 723 11635 11635 37950861 41804337 46447763 52064728 56658187 234925876 0.99990 0.99990 0.00000 X 5299099 4035972 1263127 5198119 3809534 1388585 211145 154839 56306 2708018 DUE FROM IMMANUEL HOME & COMMUNITY RESOURCES 6801022 ESTIMATED THIRD PARTY PAYOR SETTLEMENTS 206000 RIGHT OF USE ASSETS NET - OPERATING LEASES 754274 OTHER RECEIVABLES 63164 7824460 LEASE LIABILITIES - OPERATING LEASES 765739 765739 X 56743284 0 56743284 0 56743284 55192150 0 55192150 0 55192150 PART X, LINE 2: THE COMPANY ACCOUNTS FOR UNCERTAINTIES IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES USING GUIDANCE INCLUDED IN FASB ASC 740, INCOME TAXES. THE COMPANY RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. AT JUNE 30, 2025, THE COMPANY HAD NO UNCERTAIN TAX POSITIONS ACCRUED. 0 1 0 0 0 0 0 0 0 ERIC N GURLEY PRESIDENT & CEO 0 567083 0 119734 0 8354 0 248160 0 33650 0 976981 0 3474 DEVIN FOX MD VP OF CLINICAL OPERATIONS 0 345480 0 73911 0 0 0 18585 0 19146 0 457122 0 0 JULIE PALADINO-KAMINSKI CHIEF OPERATING OFFICER 0 277309 0 81027 0 8354 0 17641 0 31519 0 415850 0 0 SCOTT BEAR CFO & TREASURER 0 278297 0 76975 0 8354 0 17032 0 21559 0 402217 0 0 TAMMY SEALER CHIEF DEVELOPMENT OFFICER 0 250379 0 69109 0 8354 0 18348 0 17596 0 363786 0 0 NATALIE MANLEY MD MEDICAL DIRECTOR 0 324806 0 0 0 0 0 6678 0 1031 0 332515 0 0 RHONDA DISTEFANO VP CONSTR, FACILITIES MGMT & ENV SVCS 0 219937 0 51694 0 8354 0 14393 0 18321 0 312699 0 0 MARIA CHONG-RAMASUTE MD PRIMARY CARE PROVIDER 0 252383 0 0 0 0 0 15495 0 21506 0 289384 0 0 JOSEPH BROWN SVP OF MARKETING & SALES EXPERIENCE 0 208113 0 44914 0 8354 0 13596 0 5302 0 280279 0 0 PART I, LINE 3 THE COMPENSATED OFFICERS ARE EMPLOYEES OF IMMANUEL, A RELATED ENTITY. THE BOARD'S EXECUTIVE COMMITTEE SERVES AS THE COMPENSATION COMMITTEE TO REVIEW AND APPROVE THE TOTAL COMPENSATION FOR ERIC GURLEY, AND TO APPROVE THE BONUS PLAN AND PAYOUT OF BONUSES TO THE LEADERSHIP TEAM. THE COMPENSATION COMMITTEE USES AN INDEPENDENT COMPENSATION CONSULTANT TO HELP SET SALARIES AND BENEFITS. PART I, LINE 4B ERIC N. GURLEY, PRESIDENT & CEO, PARTICIPATED IN AN ENDORSEMENT SPLIT-DOLLAR LIFE INSURANCE PLAN AND DEFERRED COMPENSATION PLAN THAT MEET THE REQUIREMENTS OF SECTIONS 409A AND 457(F). BOTH PLANS ARE SPONSORED BY IMMANUEL. AS OF DECEMBER 31, 2024, ERIC GURLEY'S DEFERRED COMPENSATION ACCOUNT WAS CREDITED WITH $223,760. PREMIUMS OF $157,474 WERE PAID FOR THE ENDORSEMENT SPLIT-DOLLAR LIFE INSURANCE PLAN POLICY. UNDER THE PLAN, IMMANUEL ENDORSES TO ERIC GURLEY THE RIGHT TO DESIGNATE A BENEFICIARY FOR THE PORTION OF THE DEATH BENEFIT IN EXCESS OF THE GREATER OF THE CASH SURRENDER VALUE OR PREMIUMS PAID. THE VALUE OF THAT RIGHT, WHICH WAS INCLUDED IN ERIC GURLEY'S REPORTABLE COMPENSATION, WAS $3,474. AS OF JUNE 30, 2025, THE DEATH BENEFIT IN EXCESS OF PREMIUMS PAID WAS $2,593,043. PART I, LINE 6 THE ORGANIZATION DOES NOT PAY OR ACCRUE ANY COMPENSATION BASED ON THE REVENUES OR THE NET EARNINGS OF THE ORGANIZATION OR ANY RELATED ORGANIZATION. HOWEVER, A SMALL PERCENTAGE OF THE BONUSES PAID TO ERIC GURLEY, SCOTT BEAR, JULIE PALADINO-KAMINSKI, TAMMY SEALER, RHONDA DISTEFANO, JOSEPH BROWN, AND DEVIN FOX, MD IS BASED ON AN OPERATING MARGIN CALCULATION OF IMMANUEL AND RELATED TAX-EXEMPT ORGANIZATIONS. FORM 990, PART V, LINE 2A: INDIVIDUALS PERFORMING SERVICES FOR PACE IOWA ARE EMPLOYEES OF IMMANUEL, A RELATED ENTITY. THEREFORE, IMMANUEL ISSUES THE FORM W-2 FOR THESE EMPLOYEES. BECAUSE PACE IOWA REIMBURSES IMMANUEL FOR THE SALARIES AND BENEFITS OF THESE EMPLOYEES, THE EXPENSES FOR THEIR SALARIES AND BENEFITS ARE REFLECTED ON THIS RETURN IN PART IX, STATEMENT OF FUNCTIONAL EXPENSES. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS MAY ESTABLISH AN EXECUTIVE COMMITTEE WHICH CONSISTS OF TWO OR MORE DIRECTORS AND MAY EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS TO THE EXTENT PROVIDED IN THE RESOLUTION. THE EXECUTIVE COMMITTEE HAS THE POWER TO TRANSACT ALL REGULAR BUSINESS OF THE CORPORATION DURING THE INTERIM BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, PROVIDED THAT ANY ACTION WHICH IT TAKES DOES NOT CONFLICT WITH THE POLICIES AND EXPRESS WISHES OF THE BOARD. THE EXECUTIVE COMMITTEE PRESENTS THE MINUTES OF ITS MEETINGS AND REPORTS AT THE NEXT SUCCEEDING MEETING OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 2 THE OFFICERS AND HIGHEST COMPENSATED EMPLOYEES ARE CONSIDERED SENIOR LEADERSHIP AND ARE COMPENSATED BY IMMANUEL, A RELATED ORGANIZATION. THE BOARD MEMBERS ARE ALSO BOARD MEMBERS OF IMMANUEL THEREFORE THE OFFICERS AND BOARD MEMBERS HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 PACE IOWA HAS ONE MEMBER, IMMANUEL HOME AND COMMUNITY RESOURCES. FORM 990, PART VI, SECTION A, LINE 7A IMMANUEL HOME AND COMMUNITY RESOURCES, PACE IOWA'S SOLE MEMBER, HAS THE RIGHT TO APPOINT AND REMOVE DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B IMMANUEL HOME AND COMMUNITY RESOURCES, PACE IOWA'S SOLE MEMBER, MUST APPROVE ANY AMENDMENT AND INITIATE OR ADOPT AMENDMENTS TO THE ARTICLES OR BYLAWS OF PACE IOWA. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN ACCOUNTING FIRM WITH THE ASSISTANCE OF THE CONTROLLER, AND IS THEN REVIEWED BY THE CFO AND THE CONTROLLER. COPIES OF THE REVIEWED RETURN ARE PROVIDED TO THE BOARD MEMBERS PRIOR TO FILING WITH IRS. FORM 990, PART VI, SECTION B, LINE 12C PACE IOWA USES THE SAME POLICY AS IMMANUEL, A RELATED ORGANIZATION. THE POLICY STATES THAT THE BOARD OF DIRECTORS MUST SIGN THE CONFLICT OF INTEREST POLICY AND DISCLOSE ALL CONFLICTS. THE GOVERNANCE COMMITTEE SHALL DECIDE WHAT ACTIONS NEED TO BE TAKEN CONCERNING ANY CONFLICTS. THE BOARD MEMBER IS PROHIBITED FROM VOTING ON ANY BUSINESS RELATED TO ANY CONFLICT THE GOVERNANCE COMMITTEE HAS IDENTIFIED. FORM 990, PART VI, SECTION B, LINE 15 THE OFFICERS ARE COMPENSATED BY IMMANUEL, A RELATED ORGANIZATION. IMMANUEL ANALYZES MARKET-BASED COMPENSATION STUDIES, REVIEWS JOB DESCRIPTIONS AND INTERVIEWS OUTSIDE HUMAN RESOURCE CONSULTANTS. COMPENSATION FOR THE CEO IS APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION OF TOP MANAGEMENT PERSONNEL IS APPROVED BY THE CEO. FORM 990, PART VI, SECTION C, LINE 19 PACE IOWA DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VII: ALL COMPENSATION AND BENEFITS SHOWN FOR DIRECTORS ARE PAID BY IMMANUEL, THE SPONSOR ORGANIZATION, FOR SERVICES PERFORMED FOR IMMANUEL OR OTHER RELATED ENTITIES. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS OF PACE IOWA ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM PRIOR YEARS. IMMANUEL 1044 NORTH 115TH STREET SUITE 500 OMAHA NE 68154 470733774 CORPORATE SUPPORT NE 501(C)(3) LINE 12B, II N/A 0 IMMANUEL RETIREMENT COMMUNITIES 1044 NORTH 115TH STREET SUITE 500 OMAHA NE 68154 470799108 ELDERLY HOUSING NE 501(C)(3) LINE 10 IMMANUEL 0 IMMANUEL COMMUNITY FOUNDATION 1044 NORTH 115TH STREET SUITE 500 OMAHA NE 68154 470624928 FUNDRAISING NE 501(C)(3) LINE 12C, III-FI SEE STATEMENT 0 IMMANUEL HOME AND COMMUNITY RESOURCES 1044 NORTH 115TH STREET SUITE 500 OMAHA NE 68154 272628802 ELDERLY SERVICES NE 501(C)(3) LINE 10 IMMANUEL 0 PACE-NEBRASKA 1044 NORTH 115TH STREET SUITE 500 OMAHA NE 68154 273635416 ELDERLY SERVICES NE 501(C)(3) LINE 10 IMMANUEL HOME & COMMUNITY RESOURCES 0 IMMANUEL AFFORDABLE INC 1044 NORTH 115TH STREET SUITE 500 OMAHA NE 68154 470831041 ELDERLY & LOW INCOME HOUSING NE 501(C)(3) LINE 10 IMMANUEL 0 IMMANUEL AFFORDABLE II INC 1044 NORTH 115TH STREET SUITE 500 OMAHA NE 68154 800016829 ELDERLY & LOW INCOME HOUSING NE 501(C)(3) LINE 10 IMMANUEL 0 IMMANUEL TRINITY AFFORDABLE INC 1044 NORTH 115TH STREET SUITE 500 OMAHA NE 68154 113742894 ELDERLY & LOW INCOME HOUSING NE 501(C)(3) LINE 10 IMMANUEL 0 IMMANUEL LONG TERM CARE 1044 NORTH 115TH STREET SUITE 500 OMAHA NE 68154 462582783 LONG-TERM HEALTH CARE SERVICES NE 501(C)(3) LINE 10 IMMANUEL 0 IMMANUEL COMMUNITY VISION FOUNDATION 1044 NORTH 115TH STREET SUITE 500 OMAHA NE 68154 462693844 SUPPORT NONPROFITS WHOSE MISSIONS ALIGN WITH IMMANUEL NE 501(C)(3) LINE 12B, II IMMANUEL 0 IRC II INC 1044 NORTH 115TH STREET SUITE 500 OMAHA NE 68154 812697102 ELDERLY HOUSING NE 501(C)(3) LINE 10 IMMANUEL 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0 1 SCHEDULE R, PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS IMMANUEL COMMUNITY FOUNDATION'S DIRECTORS ARE SELECTED BY THE BOARDS OF DIRECTORS OF THE FOUR ORGANIZATIONS IT SUPPORTS; IMMANUEL RETIREMENT COMMUNITIES, IMMANUEL HOME AND COMMUNITY RESOURCES, IRC II, INC., AND IMMANUEL LONG TERM CARE. EACH OF THESE ORGANIZATIONS IS CONTROLLED BY THEIR SOLE MEMBER, IMMANUEL. SCHEDULE R, PART V, LINE 1A-S: IMMANUEL, A RELATED ENTITY, PAYS INVOICES FOR OPERATING EXPENSES ON BEHALF OF THE CORPORATION AND THE CORPORATION REIMBURSES IMMANUEL FOR AMOUNTS INCURRED. MOST, IF NOT ALL, INTERCOMPANY TRANSACTIONS ARE A RESULT OF THIS CENTRALIZED ACCOUNTING SYSTEM.