2024-05-03T12:34:20-05:00 2023-06-30 113066459 CERINI & ASSOCIATES LLP 3340 VETERANS MEMORIAL HWY BOHEMIA NY 11716 990 2022-07-01 841409114 SOARING EAGLE SOAR 4062568500 922 WYOMING AVE BILLINGS MT 59101 MICHAEL SKAGGS PRESIDENT AND CEO 4062568500 2024-05-02 1 MICHAEL SKAGGS 999009999 0 TANIA QUIGLEY P01549343 6315821600 2024-05-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHAEL SKAGGS 922 WYOMING AVE BILLINGS MT 59101 10773213 0 X WWW.SOARINGEAGLE.ORG X 1997 MT SOARING EAGLE WAS FORMED IN 1997 AS A NONPROFIT CORPORATION WITH THE OBJECTIVE OF BUILDING AND OPERATING A NONDISCRIMINATORY ASSISTED LIVING FACILITY, WITH AN ADJOINING ADULT DAYCARE CENTER LOCATED OUTSIDE THE CHEYENNE INDIAN RESERVATION IN ASHLAND, MONTANA. 6 4 45 1 0 0 4436336 4709334 0 0 692724 668805 36317 1210054 5165377 6588193 0 0 0 0 2183781 2804176 0 0 883104 2559585 2503738 4743366 5307914 422011 1280279 17200025 20840897 540767 2485529 16659258 18355368 TO MEET THE MANY NEEDS OF THE TRIBAL MEMBERS WE SERVE AND TO CONTINUE OUR MISSION OF PROTECTING THE CULTURAL HERITAGE OF NATIVE AMERICAN PEOPLES. 0 0 3453121 THE HERITAGE LIVING CENTER SERVES THE ELDERLY AND DISABLED POPULATION OF ASHLAND, MT AND THE SURROUNDING AREA OF THE NORTHERN CHEYENNE INDIAN RESERVATION. THIS IS THE ONLY LICENSED ASSISTED LIVING FACILITY WITHIN 60 MILES OF THE NORTHERN CHEYENNE INDIAN RESERVATION. THE FACILITY PROVIDES PERSONAL CARE, MEALS, LAUNDRY, MEDICAL TRANSPORTATION AND OPPORTUNITIES FOR GROUP SOCIALIZATION. THE FACILITY HAS 40 UNITS TO ACCOMMODATE RESIDENTS WITH VARYING LEVELS OF NEED. 440383 THE SOARING EAGLE FUNDRAISING OPERATION HAS THE PRIMARY OBJECTIVE OF RAISING FUNDS FOR THE OPERATION, MAINTENANCE, AND FUTURE EXPANSION OF THE HERITAGE LIVING CENTER AND SENIOR SERVICES TO THE TRIBAL AND LOCAL COMMUNITY. COSTS RELATED TO THIS WORK HAVE BEEN CLASSIFIED AS PROGRAM SERVICES UNDER THE CAPTION EDUCATION. 3893504 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 69 0 1 45 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 4 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 MT X X KIMBURLEY FLAGEN 4062568500 922 WYOMING AVENUE BLLINGS MT 59105 TERRY BEARTUSK CHAIRMAN 1.00 X X 0 0 0 CONRAD E SUMP ESQ VICE CHAIRMAN & SECRETARY 1.00 X X 0 0 22442 DAVID P FITZSIMMONSCPA TREASURER 20.00 X X 0 0 60000 JAMIE OLSON DIRECTOR 1.00 X 0 0 0 JOHN J ROBINSON DIRECTOR 1.00 X 0 0 0 JUNE PERSONS DIRECTOR 1.00 X 0 0 0 MICHAEL SKAGGS PRESIDENT & CEO 40.00 X 179282 0 36022 179282 0 118464 1 0 1 0 FENSKE MEDIA PO BOX 245 RAPID CITY SD 57709 PRINTING AND POSTAGE 845239 1 X 4709334 4709334 315209 315209 4538616 4185020 353596 353596 353596 INSURANCE PROCEEDS FROM FLOOD 1186856 1186856 OTHER INCOME 900099 59519 59519 ACTUARIAL LOSS 900099 -36321 -36321 1210054 6588193 23198 0 1855661 182133 54640 54640 72853 1763550 1620776 60343 82431 43986 28033 6788 9165 502564 502564 311943 292198 8401 11344 255871 58461 155411 41999 7110 7110 208241 195333 5492 7416 97753 48001 49752 328470 328470 13145 5600 7545 PRINTING 620848 244038 11112 365698 POSTAGE 433547 154834 39389 239324 REPAIRS AND MAINTENANCE 171590 97640 73950 0 FOOD 142435 142435 0 0 224728 113371 58483 52874 5307914 3893504 531306 883104 X 479782 299762 1296710 974683 109640 162590 1055 1595 78599 107734 9146033 4498191 3774675 4647842 11459564 12109722 0 2536969 17200025 20840897 239329 2168309 301438 317220 540767 2485529 X 16557748 18268778 101510 86590 16659258 18355368 17200025 20840897 1280279 415831 0 X X 0 1 X 1 0 X 7107230 3302628 4428494 4436336 4709334 23984022 7107230 3302628 4428494 4436336 4709334 23984022 1110644 22873378 178084 205299 224003 256212 315209 1178807 44148 35084 46043 47226 59519 232020 25394849 0.90070 0.90920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 507274 507274 4113419 3715638 397781 3817621 217939 3599682 522871 413818 109053 184848 150796 34052 4647842 INSURANCE REIMBURSEMENT RECEIVABLE 2536969 2536969 CHARITABLE GIFT ANNUITY OBLIGATIONS 317220 317220 X 7004024 415831 415831 6588193 0 6588193 5307914 0 5307914 0 5307914 PART X, LINE 2: SOARING EAGLE EVALUATED ITS ACTIVITIES FOR UNCERTAIN TAX POSITIONS AND DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS FOR 2023 AND 2022 AND IS ONLY REQUIRED TO FILE THE IRS FORM 990. X 0 0 0 0 0 0 0 0 0 MICHAEL SKAGGS PRESIDENT & CEO 179282 0 0 0 0 0 13218 0 22804 0 215304 0 0 0 CRAIG FITZSIMMONS MEYER LLP DAVID FITSIMMONS, BOARD TREASURER - DAVID IS A PARTNER IN FIRM LISTED 60000 ACCOUNTING SERVICES 0 CONRAD E SUMP VICE CHAIRMAN AND SECRETARY 22442 APPEAL WRITING AND LEGAL SERVICES 0 FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO ADDITIONAL SUB COMMITTEES TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED AND A PDF COPY IS EMAILED TO EACH MEMBER FOR COMMENTS. DUE TO THE TIMELINESS OF THE RETURN'S DUE DATE, SOMETIMES THE MEMBERS' COMMENTS COULD BE RECEIVED AFTER THE RETURN WAS FILED. IN THOSE CASES, THE RETURN WOULD BE AMENDED AS NEEDED. THIS HAS NOT HAPPENED TO DATE. PRIOR TO SUBMISSION, THE TREASURER WILL APPROVE THE 990 AND MAKE A RECOMMENDATION TO THE BOARD TO APPROVE. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD REVIEWS CURRENT BUSINESS RELATIONSHIPS AND ADDRESSES ISSUES OR POTENTIAL ISSUES AS THEY ARISE. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OR COMPENSATION COMMITTEE OF THE ORGANIZATION, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 IS ALSO AVAILABLE UPON REQUEST, ON WWW.CHARITYNAVIGATOR.ORG, AND ON WWW.GUIDESTAR.ORG. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART VIII, LINE 11A: ON FEBRUARY 2, 2023, THE HERITAGE LIVING CENTER SUFFERED WATER DAMAGE TO TWO SEPARATE WINGS OF ITS RESIDENTIAL BUILDING, WHICH AFFECTED THIRTY-TWO RESIDENTIAL APARTMENTS AND SEVERAL COMMON AREAS. THIS LED TO EXTENSIVE REPAIR WORK THAT BEGAN DURING THE FIRST QUARTER OF 2023 AND CONTINUED SUBSEQUENT TO THE FISCAL YEAR ENDED JUNE 30, 2023. SOARING EAGLE EVALUATED THE DAMAGE AND COSTS INCURRED AS A RESULT OF THE FLOOD AND SUBMITTED AN INSURANCE CLAIM FOR $2,874,576, NET OF A $5,000 DEDUCTIBLE. THE CLAIM INCLUDED THE LOSS OF PROPERTY AND EQUIPMENT OF $2,297,842, NET OF $218,381 OF DEPRECIATION EXPENSE, AND FLOOD EMERGENCY RELATED EXPENSES AND RESIDENTS' PERSONAL PROPERTY OF $576,734. THE INSURANCE CLAIM IS REPORTED NET OF FLOOD-RELATED CAPITAL AND EMERGENCY EXPENSES OF $1,687,720. DURING THE YEAR ENDED JUNE 30, 2023, SOARING EAGLE RECEIVED PAYMENTS FROM INSURANCE FOR $337,607, AND REPORTED $2,536,969 AS INSURANCE REIMBURSEMENT RECEIVABLE. SUBSEQUENT TO YEAR END, SOARING EAGLE RECEIVED FULL PAYMENT ON THE INSURANCE REIMBURSEMENT RECEIVABLE. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.