2024-11-14T13:27:21-06:00 2023-12-31 450250958 EIDE BAILLY LLP 345 N REID PL STE 400 SIOUX FALLS SD 571037034 990 2023-01-01 871680315 THE VILLAGE OF HARMONY HILL INC VILL 6058784700 110 28TH AVE SE WATERTOWN SD 57201 THERESA HOFFMAN PRESIDENT 6058784700 2024-11-14 1 1 LAURIE HANSON CPA P00851848 6053391999 2024-11-14 2023 2024-10-15 13:58:12Z SISTER THERESA HOFFMAN 110 28TH AVE SE WATERTOWN SD 57201 3761411 0 X VILLAGEWATERTOWN.ORG/ X 2021 SD PROMOTE A HOLISTIC LIFESTYLE THROUGH MEMORY CARE, ASSISTED AND INDEPENDENT SENIOR LIVING. 9 9 71 9 0 0 2588573 1126511 0 2612934 106 11369 0 10597 2588679 3761411 0 0 0 0 44602 2482935 0 0 0 743558 2777009 788160 5259944 1800519 -1498533 18157657 29984957 16394122 29724146 1763535 260811 THE CORPORATION SHALL BE OPERATED TO ENGAGE IN, ADVANCE, SUPPORT, PROMOTE, AND ADMINISTER HEALTH, HOUSING, AND SUPPORTIVE SERVICES TO PERSONS IN NEED. 0 0 4659614 2612934 DURING 2023, THE ORGANIZATION COMPLETED CONSTRUCTION OF THE ASSISTED LIVING FACILITY. THE FACILITY WAS OPERATIONAL IN MAY OF 2023. THE ORGANIZATION CONSISTS OF A 48-UNIT ASSISTED LIVING, 16-UNIT MEMORY CARE, AND 38-UNIT INDEPENDENT LIVING COMPLEX. WE HAD 7,170 ASSISTED LIVING DAYS, 3,185 MEMORY CARE DAYS, AND 7,527 INDEPENDENT LIVING DAYS. 4659614 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 X 2 0 1 71 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 1 0 1 1 0 1 0 0 0 0 1 1 1 0 1 0 0 0 X ANGEL OELTJENBRUNS 6058826650 2527 PRAIRIE PARK TRAIL SE WATERTOWN SD 57201 X X SISTER THERESA HOFFMAN PRESIDENT 1.00 40.00 X X 0 0 0 SISTER BARBARA YOUNGER VICE PRESIDENT 1.00 40.00 X X 0 0 0 SISTER EILEEN BRICK SECRETARY 1.00 40.00 X X 0 0 0 HUGH BARTELS DIRECTOR 1.00 X 0 0 0 MIKE CARTNEY DIRECTOR 1.00 X 0 0 0 JAN DEBERG DIRECTOR 1.00 X 0 0 0 MICHAEL KLATT DIRECTOR 1.00 X 0 0 0 JOY NELSON DIRECTOR 1.00 X 0 0 0 MICHAEL WALSH DIRECTOR 1.00 X 0 0 0 LYNNA SPEIER ADMINISTRATOR (END OCT) 40.00 X 0 0 0 KRISTA BEAUCHAMP ADMINISTRATOR (BEG NOV) 40.00 X 0 0 0 0 0 0 0 0 0 0 CATALYST CONSTRUCTION 2500 5TH ST SE WATERTOWN SD 57201 PROJECT MANAGEMENT & CONSTRUCTION 9422125 GOOD SAMARITAN SIOUX VALLEY COMMUNITY 420 9TH ST SE WATERTOWN SD 57201 EMPLOYMENT SERVICES 145272 2 1055492 71019 1055492 1126511 RESIDENT SERVICE REVEN 623000 2015063 2015063 INDEPENDENT LIVING REV 623000 563924 563924 33947 33947 2612934 11369 11369 800 0 800 800 800 9797 0 9797 9797 3761411 2612934 0 21966 2112281 1918621 193660 3245 3245 214635 152977 61658 152774 138068 14706 145272 145272 1666 1666 10312 10312 33129 6979 26150 87384 52418 34966 14708 11879 2829 300 300 139410 131368 8042 3426 3426 7668 7668 1156805 1156805 782396 556944 225452 45262 45262 FOOD COSTS 167400 167400 MEDICAL SUPPLIES 111087 110382 705 REPAIRS & MAINTENANCE 53133 44898 8235 DUES & SUBSCRIPTIONS 5673 2357 3316 11978 3645 8333 5259944 4659614 600330 0 38390 140529 25875 5560 22685 39512 30619110 819754 18070707 29799356 18157657 29984957 111799 1091071 4150 4169564 8710000 12112759 19918925 16394122 29724146 X 1758994 235716 4541 25095 1763535 260811 18157657 29984957 X -1498533 -4191 X 0 1 X 1 0 X 2588573 1126511 3715084 2612934 2612934 2588573 3739445 6328018 0 606248 606248 606248 606248 5721770 106 12169 12275 106 12169 12275 9797 9797 2588679 3761411 6350090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1025 1025 28772545 676062 28096483 1200194 143065 1057129 645346 627 644719 29799356 RELATED PARTY PAYABLES 19918925 19918925 X 3832220 75000 75000 3757220 4191 4191 3761411 5334944 75000 75000 5259944 0 5259944 PART X, LINE 2: THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION 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. PART XI, LINE 4B - OTHER ADJUSTMENTS: NET ASSETS RELEASED FROM RESTRICTION 4,191. X 2 1055492 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): THE AMOUNT IN PART I, COLUMN B, REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART V, LINE 2A THE MANAGEMENT COMPANY, THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY, PROVIDES ALL EMPLOYEES TO THE VILLAGE OF HARMONY HILL, INC. THE NUMBER OF W-2'S REPORTED ON PART V, LINE 2A REPRESENTS THE NUMBER OF EMPLOYEES OF TELGSS WHO PROVIDED SERVICES TO THE VILLAGE OF HARMONY HILL, INC. IN 2023. FORM 990, PART VI, SECTION A, LINE 3 THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY (TELGSS) MANAGES OUR ASSISTED LIVING, MEMORY CARE, AND INDEPENDENT LIVING FACILITIES WITH OPERATIONAL MANAGEMENT AND ALL STAFFING. AS PART OF THE MANAGEMENT AGREEMENT LYNNA SPEIER, ADMINISTRATOR RECEIVED COMPENSATION AND BENEFITS OF $138,794 AND KRISTA BEAUCHAMP, SERVING AS ADMINISTRATOR BEGINNING IN NOVEMBER, RECEIVED COMPENSATION AND BENEFITS OF $104,910 IN 2023, WHICH INCLUDES COMPENSATION FOR SERVICES TO TELGSS PRIOR TO HER ADMINISTRATOR POSITION AT THE VILLAGE OF HARMONY HILL, INC. FORM 990, PART VI, SECTION A, LINE 4 SECTION 2.01 OF THE BYLAWS WAS AMENDED TO REPLACE THE ABILITY FOR A MEMBER "TO TRANSFER ITS INTEREST AS A MEMBER TO AN AFFILIATED NONPROFIT CORPORATION WHICH CONTROLS THE MEMBERS OR IS CONTROLLED BY OR UNDER COMMON CONTROL WITH THE MEMBER, PROVIDED SUCH TRANSFEREE IS EXEMPT FROM FEDERAL INCOME TAXES AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE" WITH THE ABILITY FOR A MEMBER "TO TRANSFER ITS INTEREST AS A MEMBER TO AN INDIVIDUAL OR ENTITY." FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S SOLE MEMBER IS BENEDICTINE SISTERS OF MOTHER OF GOD MONASTERY. FORM 990, PART VI, SECTION A, LINE 7A THE SOLE MEMBER HAS THE POWER TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 8B THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS REVIEWED BY THE DIRECTOR OF FINANCE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS DIRECTORS, PRINCIPAL OFFICERS OR MEMBERS OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS. THE APPLICABLE PARTY MUST REPORT TO THE GOVERNING BOARD THE EXISTENCE AND DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS OF THE GOVERNING BOARD. THE GOVERNING BOARD, WITHOUT THE PRESENCE OF THE MEMBER WITH THE POTENTIAL CONFLICT, WILL DETERMINE AND VOTE ON THE CONFLICT OF ISSUE EXISTS. THE PERSON WITH THE CONFLICT MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, SAID PERSON SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE ADMINISTRATOR IS DETERMINED BY THE MANAGEMENT COMPANY. THE BOARD OF DIRECTORS NEGOTIATES THE TERMS OF THE MANAGEMENT AGREEMENT. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART VII THE ADMINISTRATOR IS THE TOP MANAGEMENT AND TOP FINANCIAL OFFICIAL OF THE ORGANIZATION. FORM 990, PART XI, LINE 9: OTHER CHANGES IN NET ASSETS -4,191. BENEDICTINE SISTERS OF MOTHER OF GOD MONASTERY 2527 PRAIRIE PARK TRL SE WATERTOWN SD 57201 460284619 BENEDICTINE SISTERS MONASTERY SD 501(C)(3) 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0