2026-09-08T17:03:45-04:00 2025-12-31 421377056 WILLIAMS & COMPANY CPA PC 4280 SERGEANT RD STE 250 SIOUX CITY IA 511064612 990 2025-01-01 420837578 METHODIST MANOR RETIREMENT COMMUNITY METH 7127321120 1206 W 4TH ST STORM LAKE IA 50588 NICHOLAS LANDGRAF ADMINISTRATOR/CFO 7127321120 2026-06-29 true ALEXANDREA N KELLER CPA P01888151 7122525337 2026-06-29 2025 NICHOLAS LANDGRAF 1206 W 4TH STREET STORM LAKE IA 50588 13931837 false X WWW.MMRCSL.ORG X 1959 IA METHODIST MANOR RETIREMENT COMMUNITY IS A MULTI-LEVEL SERVICES COMMUNITY FOR OLDER ADULTS PROVIDING QUALITY CARE IN A LOVING CHRISTIAN ENVIRONMENT. 12 12 281 7 0 1000 136530 13383243 13697077 34935 60952 29132 32925 13448310 13927484 0 0 7997584 8083669 0 0 5586788 5513468 13584372 13597137 -136062 330347 29309378 28725931 29064193 28150399 245185 575532 METHODIST MANOR RETIREMENT COMMUNITY IS A MULTI-LEVEL SERVICES COMMUNITY FOR OLDER ADULTS PROVIDING QUALITY CARE IN A LOVING CHRISTIAN ENVIRONMENT. false false 12143468 13697077 PROVIDES SKILLED AND INTERMEDIATE LONG TERM CARE TO THE ELDERLY AND DISABLED. PROVIDES ASSISTED LIVING SERVICES TO THE ELDERLY AND DISABLED. 12143468 true true false false false false false false false true true false false false true false true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 10 0 281 true false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true false false X NICK LANDGRAF 7127321120 METHODIST MANOR RETIREMENT COMM 1206 W 4TH STREET STORM LAKE IA 50588 NICHOLAS LANDGRAF ADMINISTRATO 40.00 X 119692 0 0 DAVID ARCHER DIRECTOR 1.00 X 0 0 0 BOB BENNETT VICE PRESIDE 1.00 X X 0 0 0 STEVE CAMPBELL TREASURER 1.00 X X 0 0 0 DEB DEHAAN DIRECTOR 1.00 X 0 0 0 JOLEEN DENTLINGER SECRETARY 1.00 X X 0 0 0 CLARK FORT DIRECTOR 1.00 X 0 0 0 DAVID FRIEDRICH DIRECTOR 1.00 X 0 0 0 JENNIFER HECHT CHAIR 1.00 X X 0 0 0 REV KIBOKO KIBOKO DIRECTOR 1.00 X 0 0 0 AL PATTEN DIRECTOR 1.00 X 0 0 0 SCOTT SCHUELKE DIRECTOR 1.00 X 0 0 0 CARL TURNER DIRECTOR 1.00 X 0 0 0 119692 1 false false false GENERATIONS SENIOR MANAGEMENT & CONS 2800 UNIVERSITY AVE PMB 116 WEST DES MOINES IA 50266 CONSULTATION 300000 RELIANT REHABILITATION PO BOX 207773 DALLAS TX 75320 REHAB 292157 2 134081 2449 136530 DAILY SERVICE REVENUE 623000 11038438 11038438 ASSISTED LIVING 623990 1770341 1770341 INDEPENDENT LIVING 623990 623358 623358 VALUE BASED INCENTIVE REVENUE 623990 134273 134273 OTHER RESIDENT REVENUE 623990 104558 104558 26109 26109 13697077 60952 60952 19898 19898 19898 19898 17380 4353 13027 13027 13927484 13716975 73979 119692 119692 6808278 6545549 262729 633575 577138 56437 522124 494777 27347 300000 300000 244145 244145 80941 80941 24321 24321 149784 33129 116655 181207 181207 652330 652330 1073006 1073006 369983 222244 147739 FOOD & DIETARY SUPPLIES 616817 616817 UTILITIES 384170 384170 MEDICAL SUPPLIES & DRUGS 337393 337393 THERAPY SERVICES 294284 294284 805087 731424 73663 13597137 12143468 1453669 0 547333 195958 2259746 2901345 42273 24444 950585 984847 52880 52197 37260742 12718269 25450861 24542473 5700 24667 29309378 28725931 489082 517100 27681548 27040818 893563 592481 29064193 28150399 X -865423 -534830 1110608 1110362 245185 575532 29309378 28725931 X 330347 X false true X true true true X 15425 3365 47500 1000 136530 203820 10757389 11050669 12770849 13402602 13716975 61698484 10675 12907 16403 15870 17380 73235 10783489 11066941 12834752 13419472 13870885 61975539 61975539 5588 5777 20732 34935 60952 127984 5588 5777 20732 34935 60952 127984 10789077 11072718 12855484 13454407 13931837 62103523 0.99790 0.99870 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1080000 1080000 1080000 1080000 1010000 1010000 1010000 1010000 1010000 1010000 1.00000 false false 727384 727384 33210874 10218655 22992219 3322484 2499614 822870 24542473 ACCRUED SALARIES AND VACATION PAYABL 389314 ACCRUED REAL ESTATE TAXES 173892 ACCRUED INTEREST 20505 DEPOSITS PAYABLE 6250 ACCRUED PAYROLL TAXES AND OTHER ACCR 2520 592481 13931837 13931837 -4353 -4353 13927484 13601490 4353 4353 13597137 13597137 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ORGANIZATIONS ENDOWMENT CONSISTS OF FUNDS WITH DONOR RESTRICTIONS FROM THE HAROLD WALTER SIEBENS FOUNDATION. THE HAROLD WALTER SIEBENS GOOD SAMARITAN ENDOWMENT WAS ESTABLISHED DURING 1987 BY A RESTRICTED PLEDGE OF 500,000 FROM SEAFAM CORPORATION, A SUBSIDIARY OF THE HAROLD WALTER SIEBENS FOUNDATION. THE ORGANIZATION MET THEIR REQUIREMENT TO RAISE AND DEPOSIT TO THIS FUND 500,000 OF MATCHING GIFTS. THE ENDOWMENT ALSO CONSISTS OF A RESTRICTED 10,000 GIFT RECEIVED IN 1983 AND A RESTRICTED 70,000 GIFT RECEIVED IN 2000. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY, THE BOARD OF TRUSTEES OF THE ORGANIZATION HAS INTERPRETED THE STATE PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT (SPMIFA) AS REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE OF THE DONOR-RESTRICTED ENDOWMENT FUNDS. AS A RESULT OF THE INTERPRETATION, THE ORGANIZATION CLASSIFIES AS NET ASSETS WITH DONOR RESTRICTIONS THAT ARE PERPETUAL IN NATURE (A) THE ORIGINAL VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT, (B) THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO THE PERMANENT ENDOWMENT, AND (C) ACCUMULATIONS TO THE PERMANENT ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE ACCUMULATION IS ADDED TO THE FUND. THE REMAINING PORTION OF THE DONOR-RESTRICTED ENDOWMENT FUND THAT IS NOT CLASSIFIED IN NET ASSETS WITH DONOR RESTRICTIONS THAT ARE PERPETUAL IN NATURE IS CLASSIFIED AS NET ASSETS WITH DONOR RESTRICTIONS THAT ARE PURPOSE OR TIME RELATED UNTIL THOSE AMOUNTS ARE APPROPRIATED FOR EXPENDITURE BY THE ORGANIZATION IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY SPMIFA. IN ACCORDANCE WITH SPMIFA, THE ORGANIZATION CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO APPROPRIATE OR ACCUMULATE ENDOWMENT FUNDS WITH DONOR RESTRICTIONS: (1) THE DURATION AND PRESERVATION OF THE VARIOUS FUNDS, (2) THE PURPOSES OF THE DONOR-RESTRICTED ENDOWMENT FUNDS, (3) GENERAL ECONOMIC CONDITIONS, (4) THE POSSIBLE EFFECT OF INFLATION AND DEFLATION, (5) THE EXPECTED TOTAL RETURN FROM INCOME AND THE APPRECIATION OF INVESTMENTS, (6) OTHER RESOURCES OF THE ORGANIZATION, AND (7) THE ORGANIZATIONS INVESTMENT POLICIES. SPENDING POLICY THE PRINCIPAL OF NO LESS THAN 1,000,000 IS TO REMAIN RESTRICTED WITH THE INTEREST AND OTHER INCOME EARNED TO BE USED TO SUBSIDIZE THE ORGANIZATIONS RESIDENTS WHOSE ABILITY TO PAY IS LIMITED OR NONEXISTENT, WITHOUT REGARD TO RACE OR RELIGION. IF THE OPERATIONS OF METHODIST MANOR RETIREMENT COMMUNITY ARE DISCONTINUED OR THE TERMS OF THIS GIFT ARE VIOLATED, THE SEAFAM CORPORATIONS CONTRIBUTIONS TO THE ENDOWMENT MAY BE DISTRIBUTED TO ANOTHER IOWA CHARITY AS DETERMINED BY THE DONOR, AND ANY REMAINING FUNDS MAY BE USED FOR SUCH PURPOSES AS THE BOARD OF TRUSTEES OF METHODIST MANOR RETIREMENT COMMUNITY MAY DIRECT. THE PRINCIPAL OF 10,000 IS TO REMAIN RESTRICTED WITH THE EARNINGS TO BE USED TO MAINTAIN THE OUTSIDE GROUNDS AND LANDSCAPING AT THE ORGANIZATION. THE PRINCIPAL OF 70,000 IS TO REMAIN RESTRICTED WITH THE EARNINGS TO BE USED FOR MEMORY CARE SERVICES AT THE ORGANIZATION. SCHEDULE D, PAGE 4, PART XI, LINE 4B FUNDRAISING EXPENSES -4,353 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 4,353 GOLF TOURNAMENT 17380 17380 4353 17380 17380 4353 4353 13027 FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF FORM 990 WAS GIVEN TO MANAGEMENT AND BOARD MEMBERS. BOARD REVIEWS AND APPROVES FORM 990 AT BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 12C METHODIST MANOR RETIREMENT COMMUNITY MONITORS THEIR EMPLOYEES' COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY THROUGH ANNUAL REVIEWS AND THROUGH INVESTIGATIONS OF ANY ALLEGATIONS OF POTENTIAL CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS DETERMINES THE SALARY OF THE ADMINISTRATOR BY DOING AN AREA MARKET SURVEY OF OTHER NURSING HOMES IN THE AREA. THEY COMPARE SALARIES, BENEFITS, AND EXPERIENCE OF THE OTHER ADMINISTRATORS AND FROM THIS SURVEY AND DISCUSSIONS THEY DETERMINE AND SET THE ADMINISTRATOR'S SALARY FOR METHODIST MANOR. FORM 990, PAGE 6, PART VI, LINE 19 METHODIST MANOR RETIREMENT COMMUNITY MAKES ALL OF THEIR GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS AND FORM 990 TAX RETURN AVAILABLE AT ANY TIME TO THE PUBLIC IN THE ADMINISTRATIVE OFFICES LOCATED AT 1206 W 4TH STREET, STORM LAKE, IA 50588. FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES 4,353 FUNDRAISING EXPENSES -4,353