2025-11-03T14:06:00-06:00 2025-06-30 450250958 Eide Bailly LLP 4585 Coleman St Ste 200 Bismarck ND 58503 990 2024-07-01 450277267 Lutheran Home of the Good Shepherd Inc LUTH 7019472944 1226 First Avenue North New Rockford ND 58356 Kim Droske Administrator 7019472944 2025-11-03 1 1 Lisa Chaffee CPA P00193453 7012551091 2025-11-03 2024 2025-03-06 01:10:19Z Kim Droske 1226 First Avenue North New Rockford ND 58356 9008402 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. 8 8 146 7 0 0 135084 69526 7409914 7996107 111105 560038 0 0 7656103 8625671 0 0 0 0 4263492 4469835 0 0 0 3215170 3611241 7478662 8081076 177441 544595 13434444 13752172 4176368 3830329 9258076 9921843 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 6427682 7590734 The Lutheran Home of the Good Shepherd is an 65-bed facility that includes 51 skilled care beds and 14 basic care beds. The facility provides routine and ancillary services to residents in a nondiscriminatory manner, regardless of ability to pay. For the year ending 2024, the Lutheran Home of the Good Shepherd reported 16,670 resident days for skilled care beds, resulting in an occupancy rate of 90%. In addition, the facility reported 2,286 resident days for basic care beds, reflecting an occupancy rate of 45%. 245370 283906 The Heritage House is a 16-unit assisted living facility that provides a la carte services who need some assistance but do not qualify for basic care or skilled nursing services. In the past year, Heritage House maintained an annual occupancy rate of 92%. 90063 121467 Westview Apartments is a 22-unit housing complex that provides affordable living options for low-income individuals. Over the past year, Westview Apartments achieved an annual occupancy rate of 95%. 6763115 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 24 0 1 146 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X Tressa Lesmeister 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 Kim Droske Administrator 40.00 X 110553 0 22712 Tressa Lesmeister Accountant 38.00 X 50218 0 6348 160771 0 29060 1 0 0 0 DTN Staffing 1200 Collins Ave Mandan ND 58554 Nursing Contract Services 671589 Primetime Healthcare PO Box 3544 Omaha NE 68103 Nursing Contract Services 258456 NexCore Workforce Solutions 505 32nd Ave E Suite A West Fargo ND 58078 Nursing Contract Services 200222 HA Thompson & Sons 911 S 9th St Bismarck ND 58504 HVAC Services 147874 Alliance Medical Staffing 11510 Blondo St Omaha NE 68164 Nursing Contract Services 118476 5 47188 22338 69526 Resident Service Reven 623000 7879037 7879037 Child Care 624410 64024 64024 Cafeteria 900099 19821 19821 33225 33225 7996107 208145 208145 734624 382731 351893 351893 351893 8625671 7996107 0 560038 X 203313 203313 3506974 3051694 455280 62670 56297 6373 431898 375442 56456 264980 219518 45462 26754 26754 43585 43585 50075 50075 1490786 1485435 5351 10111 10111 257878 156824 101054 88252 88252 319024 269923 49101 36395 24893 11502 242902 224891 18011 461292 429338 31954 106484 13742 92742 Food 257377 257377 Medical Supplies 150092 150092 Bad Debt Expense 5838 5838 HH-MANAGEMENT FEE 1018 1018 63378 40793 22585 8081076 6763115 1317961 0 885303 486927 1602738 1864453 51263 50290 48004 55255 15573846 11355157 4361974 4218689 6485162 7076558 13434444 13752172 515441 481597 43063 44834 3617864 3303898 4176368 3830329 X 9258076 9921843 9258076 9921843 13434444 13752172 544595 119172 0 X 0 1 X 1 1 1 X 1823071 1072878 38537 135084 69526 3139096 6468958 6157548 7169621 7409914 7996107 35202148 8292029 7230426 7208158 7544998 8065633 38341244 16300 16300 864598 2506408 974795 955215 2066175 7367191 864598 2506408 974795 971515 2066175 7383491 30957753 62960 55371 117088 111105 208145 554669 62960 55371 117088 111105 208145 554669 8354989 7285797 7325246 7656103 8273778 38895913 0.79590 0.81590 0.01430 0.01120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 48885 48885 12536404 9116800 3419604 2713193 2094893 618300 275364 143464 131900 4218689 X 8694768 471065 471065 8223703 50075 50075 8273778 8031001 0 8031001 50075 50075 8081076 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 $44,834 and $43,063 at June 30, 2025 and 2024. 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 966,075. Management and general expenses 0. Fundraising expenses 0. Total expenses 966,075. Maintenance Contracted Services: Program service expenses 54,985. Management and general expenses 0. Fundraising expenses 0. Total expenses 54,985. Physical Therapy Consultant: Program service expenses 18,831. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,831. PT - Medicare: Program service expenses 12,450. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,450. Lab & Radiology - Medicare: Program service expenses 4,429. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,429. Dietary Consultant: Program service expenses 9,638. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,638. Occupational Therapy Consultant: Program service expenses 1,695. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,695. Speech Therapy Consultant: Program service expenses 450. Management and general expenses 0. Fundraising expenses 0. Total expenses 450. Therapy: Program service expenses 48,302. Management and general expenses 0. Fundraising expenses 0. Total expenses 48,302. Pharmacy Consultant: Program service expenses 9,600. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,600. OT - Medicare: Program service expenses 218. Management and general expenses 0. Fundraising expenses 0. Total expenses 218. Consultant Mileage: Program service expenses 0. Management and general expenses 4,351. Fundraising expenses 0. Total expenses 4,351. Professional Contracted Services: Program service expenses 525. Management and general expenses 0. Fundraising expenses 0. Total expenses 525. CONTRACTED NURSING SERV: Program service expenses 358,237. Management and general expenses 0. Fundraising expenses 0. Total expenses 358,237. Medical Director Consultant: Program service expenses 0. Management and general expenses 1,000. Fundraising expenses 0. Total expenses 1,000.