2024-10-30T14:41:15-05:00 2024-06-30 450250958 Eide Bailly LLP 4585 Coleman St Ste 200 Bismarck ND 58503 990 2023-07-01 450277267 Lutheran Home of the Good Shepherd Inc LUTH 7019472944 1226 First Avenue North New Rockford ND 58356 Kim Droske Administrator 7019472944 2024-10-30 1 1 Lisa Chaffee CPA P00193453 7012551091 2024-10-30 2023 2024-10-15 13:58:12Z Kim Droske 1226 First Avenue North New Rockford ND 58356 7656103 0 9386 X www.lhgs.org X 1958 ND Nursing facility attending to the residential, health, social and other needs of the elderly and their families in New Rockford, ND. 9 9 118 6 0 0 38537 135084 7169621 7409914 117088 111105 2015141 0 9340387 7656103 0 0 0 0 4075984 4263492 0 0 0 3559554 3215170 7635538 7478662 1704849 177441 12938340 13434444 4246995 4176368 8691345 9258076 The mission of the Lutheran Home of the Good Shepherd shall be to provide, in the name of Christ, high-quality long-term care and other services and programs which address the needs of the senior citizen and special needs individual. 0 0 5945995 7019172 The Lutheran Home of the Good Shepherd is an 80-bed care facility with 51 skilled beds and 10 basic care beds that provides routine and ancillary services to its residents in a nondiscriminatory fashion without regard to ability to pay. The home reported 15,582 resident days related to skilled care beds or an occupancy of 83% for the end of 2023. The home reported 2485 resident days related to basic care beds or an occupancy rate of 49%. 259893 277914 The Heritage House is a 16- unit assisted living facility. The facility had an annual occupancy of 93%. 83340 112828 Westview Apartments is an apartment complex. It is a 22-unit apartment building for low-income individuals. The facility had an annual occupancy rate of 92%. 6289228 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 1 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 0 0 0 0 0 1 15 0 1 118 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X Kim Droske 7019472944 1226 First Avenue North New Rockford ND 58356 Kathleen O'Conner President 3.00 X X 0 0 0 Kurt Bollingberg Vice President 3.00 X X 0 0 0 Mindy Rau Secretary 3.00 X X 0 0 0 Reed Ystaas Treasurer 3.00 X X 0 0 0 Liza Ystaas Director 2.50 X 0 0 0 Karen Anderson Director 2.50 X 0 0 0 Richard Rau Director 2.50 X 0 0 0 Dianne Allmaras Director 2.50 X 0 0 0 Lona Lutz Director 2.50 X 0 0 0 Jeff Labrensz Director (July-Oct) 2.50 X 0 0 0 Kim Droske Administrator 40.00 X 110734 0 19424 Tressa Lesmeister Accountant 36.00 X 48074 0 1853 158808 0 21277 1 0 0 0 DTN Staffing 1200 Collins Ave Mandan ND 58554 Nursing Contract Services 531751 Primetime Healthcare PO Box 3544 Omaha NE 68103 Nursing Contract Services 352169 HA Thompson & Sons 911 S 9th St Bismarck ND 58504 HVAC Services 348205 Eide Bailly LLP 4310 17th Ave S Fargo ND 58103 Accounting Services 187345 4 49704 85380 135084 Resident Service Reven 623000 7284353 7284353 Child Care 624410 57651 57651 Cafeteria 900099 19803 19803 48107 48107 7409914 111105 111105 7656103 7409914 0 111105 X 180906 180906 3349531 2923863 425668 61771 55505 6266 424267 362213 62054 247017 205572 41445 7433 7433 37660 37660 32116 32116 1304853 1294041 10812 10195 637 9558 237842 145927 91915 80960 80960 287756 239059 48697 33608 23746 9862 186155 172494 13661 440351 409959 30392 104185 14991 89194 Food 244132 244132 Medical Supplies 143242 143242 Bad Debt Expense 43531 43531 Hh-Management Fee 1002 1002 20149 9314 10835 7478662 6289228 1189434 0 897057 885303 2496640 1602738 39566 51263 34738 48004 15255838 10893864 4348972 4361974 5121367 6485162 12938340 13434444 654857 515441 41470 43063 3550668 3617864 4246995 4176368 X 8691345 9258076 8691345 9258076 12938340 13434444 177441 389290 0 X 0 1 X 1 1 1 X 72637 1823071 1072878 38537 135084 3142207 6477893 6468958 6157548 7169621 7409914 33683934 6550530 8292029 7230426 7208158 7544998 36826141 16300 16300 1123077 864598 2506408 974795 955215 6424093 1123077 864598 2506408 974795 971515 6440393 30385748 70382 62960 55371 117088 111105 416906 70382 62960 55371 117088 111105 416906 6620912 8354989 7285797 7325246 7656103 37243047 0.81590 0.80180 0.01120 0.01040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 48885 48885 12029330 8766220 3263110 2653574 1996239 657335 524049 131405 392644 4361974 X 8013277 389290 389290 7623987 32116 32116 7656103 7446546 0 7446546 32116 32116 7478662 Part IV, Line 2b: The Home acts as custodian for the funds of the nursing facility residents. The Home also holds security deposits for tenants of the assisted living and apartments. These funds are included in cash and cash equivalents and accounts payable in the financial statements. Resident trust funds and tenant security deposits totaled $43,063 and $41,470 at June 30, 2024 and 2023. Part X, Line 2: The Home 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 Home 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. Form 990, Part VI, Section A, line 1a The Executive Committee consists of the President, Vice President, Treasurer and Secretary. They have the authority of the Board in the management of the affairs of the Corporation between meetings. Form 990, Part VI, Section A, line 6 Area churches are members of the organization and are all members of the same class. Form 990, Part VI, Section A, line 7a The member delegates vote for the Board of Directors at the annual meeting. Form 990, Part VI, Section B, line 11b The Administrator will review a draft copy of the Form 990 prior to presenting the draft Form 990 at a board meeting. The Form 990 will then be reviewed and approved by the Board of Directors prior to it being finalized and filed. Form 990, Part VI, Section B, line 12c Every October board members and officers of the organization are asked to disclose any potential conflicts. The Administrator reviews the forms and each potential conflict is taken to the board. The board will then determine whether or not the member with the potential conflict should be allowed to vote on the issue. If it is determined he or she should not be allowed to vote then they are asked to abstain from voting and leave the meeting. Form 990, Part VI, Section B, line 15a Annually the Executive Committee meets to evaluate the Administrator's performance and compensation. The committee makes recommendations that are brought to the full board. The full Board of Directors approves the Administrator's compensation. The Administrator's compensation is compared with administrators of similar sized nursing homes in North Dakota. This information is obtained from a survey put out by the North Dakota Long Term Care Association. The Administrator evaluates and approves the compensation of the Accounting Officer. The Accounting Officer and all other employees' compensation are based on a pay scale. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part IX, line 11g CNA Contracted Services: Program service expenses 691,250. Management and general expenses 0. Fundraising expenses 0. Total expenses 691,250. Maintenance Contracted Services: Program service expenses 49,667. Management and general expenses 0. Fundraising expenses 0. Total expenses 49,667. Physical Therapy Consultant: Program service expenses 15,502. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,502. PT - Medicare: Program service expenses 13,369. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,369. Lab & Radiology - Medicare: Program service expenses 3,836. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,836. Dietary Consultant: Program service expenses 6,400. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,400. Occupational Therapy Consultant: Program service expenses 2,909. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,909. Speech Therapy Consultant: Program service expenses 450. Management and general expenses 0. Fundraising expenses 0. Total expenses 450. Therapy: Program service expenses 37,347. Management and general expenses 0. Fundraising expenses 0. Total expenses 37,347. Pharmacy Consultant: Program service expenses 9,600. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,600. OT - Medicare: Program service expenses 549. Management and general expenses 0. Fundraising expenses 0. Total expenses 549. Consultant Mileage: Program service expenses 0. Management and general expenses 10,812. Fundraising expenses 0. Total expenses 10,812. Professional Contracted Services: Program service expenses 50. Management and general expenses 0. Fundraising expenses 0. Total expenses 50. CONTRACTED NURSING SERV: Program service expenses 463,112. Management and general expenses 0. Fundraising expenses 0. Total expenses 463,112.