2026-08-14T07:35:02-05:00 2025-09-30 423603499 Eide Bailly Advisory LLC 14010 FNB Pkwy Ste 600 Omaha NE 681545206 990 2024-10-01 450275011 Lake Region Lutheran Home Inc LAKE 2182912230 801 Main Avenue 201 Moorhead MN 56560 Darin Ohe CFO 2182912230 2026-08-13 1 1 Megan L Koziol P01544037 4023302660 2026-08-10 2024 2025-03-06 01:10:19Z Eventide Heartland Jon Riewer 801 Main Avenue 201 Moorhead MN 56560 13801771 0 X www.eventide.org X 1962 ND To sponsor, encourage, promote, and advance the delivery of health care. 14 14 0 15 0 0 0 0 14297007 13760225 25836 23386 0 0 14322843 13783611 0 0 0 0 7849449 7598088 0 0 0 5692304 6103114 13541753 13701202 781090 82409 8842936 8646174 8579593 8300422 263343 345752 X To advance compassionate care and service excellence empowering older adults, families and communities to thrive. 1 0 12795029 13760225 Lake Region Lutheran Home operates a 78 bed skilled nursing facility with occupancy of 85.9%, a 59-unit assisted living facility with occupancy of 93.4% and a 25 unit basic care facility with occupancy of 97.9%.Heartland Childcare provides childcare seven days a week, eighteen hours a day for the convenience of the employees so they may better serve the residents. 12795029 1 0 0 0 0 0 0 0 1 1 1 0 0 0 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 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 1 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X Darin Ohe 2182912230 801 Main Avenue Suite 201 Moorhead MN 56560 Robert Bye Chair 0.20 1.40 X X 0 0 0 Patrick Gulbranson Vice Chair 0.20 1.40 X X 0 0 0 Luke Hvidston Treasurer 0.20 1.40 X X 0 0 0 Vikki Johnson Secretary 0.20 1.40 X X 0 0 0 Pete Seljevold Director 0.20 1.40 X 0 0 0 Cindy Larson-Casselton Director 0.20 1.00 X 0 0 0 Joe Halvorson Director 0.20 1.00 X 0 0 0 Judy Lee Director 0.20 1.00 X 0 0 0 Karla Swenson Director 0.20 1.00 X 0 0 0 Jodee Bock Director 0.20 1.00 X 0 0 0 Tyler Fischbach Director 0.20 1.00 X 0 0 0 Brandon Lunak Director 0.20 1.00 X 0 0 0 Terry Brandt Director 0.20 1.00 X 0 0 0 Eric Schaefer Director 0.20 1.00 X 0 0 0 Jon Riewer President & CEO 5.00 35.00 X 0 528958 36715 Darin Ohe CFO 5.00 35.00 X 0 284515 33253 0 813473 69968 0 0 1 0 0 Resident Service Rev 623000 10636748 10636748 Congregate Living 623000 2927330 2927330 Child Care Center 624410 122468 122468 73679 73679 13760225 41546 41546 18160 -18160 -18160 -18160 13783611 13760225 0 23386 X 6141463 5668771 472692 56069 37256 18813 957147 889530 67617 443409 408887 34522 902805 902805 6101 6101 19110 19110 1913764 1879369 34395 312 104 208 370544 354740 15804 111731 111731 487993 467371 20622 8812 6657 2155 8153 4954 3199 346137 346137 610877 610877 161656 161656 Dietary Expense 552840 552840 Bad Debt 189953 189953 Medical Supplies 188940 188940 Repairs and Maintenance 85474 85474 137912 38708 99204 13701202 12795029 906173 0 0 50 78970 1672215 1556182 1494345 30333 30520 20771448 15415733 5591936 5355715 1476193 109322 93329 8842936 8646174 709566 806239 78920 91634 6439344 6224003 1351763 1178546 8579593 8300422 X 263343 345752 263343 345752 8842936 8646174 82409 0 X X 0 1 X 1 1 1 X 3355448 915728 4271176 14759949 15261505 13074596 14297007 13760225 71153282 18115397 16177233 13074596 14297007 13760225 75424458 0 7738 434704 570459 545793 1558694 7738 434704 570459 545793 1558694 73865764 4048 80560 11671 54875 41546 192700 4048 80560 11671 54875 41546 192700 18119445 16257793 13086267 14351882 13801771 75617158 0.97680 0.98500 0.00250 0.00210 X 0 1 X 678201 545 10562 -39253 728561 653609 1349 3447 -19796 678201 614694 4580 3696 -30639 653609 627073 3444 -40919 -25096 614694 672200 565 118494 164186 627073 0.24038 0.21454 0.54509 0 1 1 1140059 1140059 16301124 12579896 3721228 3284085 2835837 448248 46180 46180 5355715 Related Party Payables 1142217 Lease Liability 36329 1178546 X 13783611 0 13783611 0 13783611 13701202 0 13701202 0 13701202 Part IV, Line 2b: The Organization is the trustee of various resident trust funds and has a fiduciary responsibility for the administration and distribution of these funds for the residents. Tenant security deposits represent amounts received from tenants subject to the terms of their lease agreements. These funds are refunded to tenants based on compliance with the requirements of the lease agreement. The resident trust funds and tenant security deposits are held in segregated deposit accounts. Part V, Line 4: The related parent organization, Eventide, holds and administers all of the endowments. The endowments reported in Schedule D, Part V also benefit the operations of the filing organization. Part X, Line 2: Heartland 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 consolidated 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. 0 0 0 0 0 0 0 0 0 Jon Riewer President & CEO 0 484717 0 44241 0 0 0 15250 0 22494 0 566702 0 0 Darin Ohe CFO 0 262273 0 22242 0 0 0 11788 0 22494 0 318797 0 0 Part I, Line 3 The organization relied on Eventide, a related organization, that used a compensation committee, compensation survey or study, and approval by the board or compensation committee methods described in Sch J, Part I, Line 3 to establish the top management official's compensation. Jon Riewer and Darin Ohe are compensated by Eventide, a related organization, for services provided to the organization, Eventide West Fargo, LLC, Eventide Living Center, Lake Region Lutheran Home, Tabitha, Inc., Tabitha Foundation, Inc., Tabitha Grand Island, Inc., and Tabitha Alf Real Estate Holding, Inc.. Form 990, Part III, line 2 Effective October 1, 2024, Eventide became the sole member of Tabitha, Inc. in a member substitution agreement. Eventide is a non-profit organization that provides a complete continuum of care to the elderly. Form 990, Part V, Line 1a, Number reported in Box 3 of Form 1096: Lake Region Lutheran Home has independent contractors, however, Eventide, the parent organization, pays all the independent contractors directly. The actual expense of each independent contractor is directly charged to the assigned entity. Form 990, Part V, Ln 2a & Part IX, Ln 7-10: The related organization, Eventide, manages the payroll for all employees for itself and its subsidiaries. The amounts reflected on Form 990, Part IX represent the costs allocated to this Organization. Form 990, Part VI, Section A, line 1a There is an Executive Committee that has the power to act on behalf of the entire Board of Directors. This committee is made up of at least five but not more than six persons, all of whom shall be members of the Board of Directors. The President shall be an advisory, non-voting member of the Executive Committee. Form 990, Part VI, Section A, line 2 Officers Jon Riewer and Darin Ohe are employed by Eventide, a related exempt organization. The board members of Lake Region Lutheran Home, Inc. are also the board members of Eventide. Therefore, business relationships exist between Jon Riewer and each member of the board of directors and Darin Ohe and each member of the board of directors. Form 990, Part VI, Section A, line 3 The organization paid management fees to Eventide, a related organization, for the services of the President & CEO and CFO. Jon Riewer, President & CEO, and Darin Ohe, CFO, are compensated by Eventide, a related organization that provides management services. Compensation for the individuals is listed on Part VII and is for services as President & CEO and CFO of the filing organization and the six related tax exempt entities listed on Schedule R. Each filing organization pays Eventide a management fee that includes payment for the President & CEO and CFO services to their respective organization. Form 990, Part VI, Section A, line 6 Eventide is the sole member of Lake Region Lutheran Home, Inc. Form 990, Part VI, Section A, line 7a Eventide is the sole member of Eventide West Fargo, LLC. Eventide West Fargo, LLC, Eventide, Eventide Heartland, and Eventide Living Center have the same board of directors. Eventide's board is elected by delegates from the member churches which serve on the board. Each member church has one vote for every 1,000 members of the church. Each member church also has one additional vote which may be cast by one of its pastors present at the meeting. Each member of the organization's board of directors is entitled to one vote. Form 990, Part VI, Section B, line 11b The Form 990 will be provided to the governing board prior to filing with the IRS. The CFO and Vice President of Finance and Budget will review a draft of the Form 990. Form 990, Part VI, Section B, line 12c Board members, management level employees and up are covered by the policy. The senior management/CFO determines if a conflict of interest exists and reviews conflicts. Eventide has various restrictions in place to keep the individual with the conflict from acting on their own behalf instead of Eventide's best interest. Individuals with a conflict must abstain from voting on the issue. Form 990, Part VI, Section B, line 15 The organization relies on Eventide, a related organization, to determine the compensation. An annual evaluation of the CEO is done by the Executive Committee team of Eventide. A comparability study was done in 2020 by Leading Age-CEMO. The comparability study considers the region, total revenue and FTE's. The last review was done in February 2025. The CEO annually reviews, approves and documents the CFO compensation using the same methods as above. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990, Part IX, line 11g Consultant: Program service expenses 416,712. Management and general expenses 0. Fundraising expenses 0. Total expenses 416,712. Other Fees: Program service expenses 34,890. Management and general expenses 0. Fundraising expenses 0. Total expenses 34,890. Purchased Services: Program service expenses 1,427,767. Management and general expenses 34,395. Fundraising expenses 0. Total expenses 1,462,162. Form 990, Part XII, Line 2c: The process has not changed from last year. Eventide 801 Main Avenue Suite 201 Moorhead MN 56560 410721640 Nursing Home & Elderly Housing MN 501(c)(3) Line 10 N/A 0 Eventide Living Center 801 Main Avenue Suite 201 Moorhead MN 56560 411486796 HUD Elderly Housing MN 501(c)(3) Line 10 Eventide 0 Eventide West Fargo LLC dba Sheyenne Crossings 801 Main Avenue Suite 201 Moorhead MN 56560 204531061 Senior Living Community MN 501(c)(3) Line 10 Eventide 0 Tabitha Inc 4720 Randolph Street Lincoln NE 68510 470377998 Elder care services NE 501(c)(3) Line 10 Eventide 0 The Tabitha Foundation Inc 4720 Randolph Street Lincoln NE 68510 470636199 Fundraising and support to Tabitha, Inc. NE 501(c)(3) Line 12a, I Tabitha Inc 0 Tabitha Grand Island Inc 3940 Ewoldt Street Grand Island NE 68803 843824792 Elder care services NE 501(c)(3) Line 10 Tabitha Inc 0 Tabitha ALF Real Estate Holding Inc 4720 Randolph Street Lincoln NE 68510 270241402 Support Tabitha, Inc. with assisted living real estate NE 501(c)(3) Line 12a, I Tabitha Inc 0 Sanders Flats LLC 801 Burns Street Hawley MN 56549 881158794 Senior Living MN N/A 0 1 Tabitha Home Health Care & Hospice LLC 1044 North 115th Street Suite 500 Omaha NE 68154 873957968 Home health care and hospice NE N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1