Nonprofit · EIN 26-0794602
WESTERN HORIZONS LIVING CENTERS
Tax-exempt · HETTINGER, ND 58639
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2025 | 990 | $5,747,168 | $5,516,988 | $230,180 | $1,545,451 | $647,196 | $898,255 |
| March 31, 2024 | 990 | $5,537,306 | $5,375,784 | $161,522 | $1,129,883 | $461,808 | $668,075 |
| March 31, 2023 | 990 | $5,197,988 | $5,462,460 | -$264,472 | $1,064,862 | $561,025 | $503,837 |
Financial details: 990 for the year ended March 31, 2025
Revenue
- Contributions, gifts and grants
- $73,120
- Program service revenue
- $5,669,113
- Investment income
- $4,935
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $4,000
- Salaries, compensation and benefits (total)
- $2,358,905
- Professional fundraising fees
- $0
- Legal fees
- $11,503
- Accounting fees
- $31,216
- Occupancy
- $231,411
- Travel
- $11,091
- Depreciation
- $90,646
- Program services (functional)
- $4,941,365
- Management and general (functional)
- $575,623
Balance sheet and other
- Total assets, start of year
- $1,129,883
- Total assets, end of year
- $1,545,451
- Total liabilities, end of year
- $647,196
- Net assets, end of year
- $898,255
- Land, buildings and equipment
- $474,528
- Net assets without donor restrictions
- $898,255
- Gross receipts
- $5,747,168
- Employees
- 61
- Volunteers
- 24
- Year formed
- 2007
- State of legal domicile
- ND
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended March 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| DR JOSH RANUM | MEDICAL LIASON Trustee or director | 1 | $4,000 | $429,154 | $18,547 |
| ALYSON KORNELE | CEO Officer | 8 | $0 | $203,778 | $31,818 |
| NATHAN STADHEIM | CFO Officer | 10 | $0 | $161,919 | $34,625 |
| DAN ERICKSON | REPRESENTATIVE Trustee or director | 1 | $0 | $0 | $0 |
| HEIDI MELLMER | SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| KATHY VLIEM | REPRESENTATIVE Trustee or director | 1 | $0 | $0 | $0 |
| LAURIE WICKSTROM | VICE CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 | $0 |
| SETH SKOGEN | REPRESENTATIVE & LIASON TO WRHSF Trustee or director | 1 | $0 | $0 | $0 |
| STEVE MCFARLAND | REPRESENTATIVE (TERM SEP 2024) Trustee or director | 1 | $0 | $0 | $0 |
| TODD FINK | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 | $0 |
990 for the year ended March 31, 2024: 12 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| DR JOSH RANUM | MEDICAL LIASON Trustee or director | 1 | $5,000 | $420,329 | $18,480 |
| ALYSON KORNELE | CEO Officer | 3 | $0 | $180,308 | $22,808 |
| NATHAN STADHEIM | CFO Officer | 6 | $0 | $146,717 | $30,602 |
| DR KENT HOERAUF | MEDICAL LIASON Trustee or director | 1 | $8,400 | $117,965 | $14,825 |
| DAN ERICKSON | REPRESENTATIVE Trustee or director | 1 | $0 | $0 | $0 |
| HEIDI MELLMER | SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| KATHY VLIEM | REPRESENTATIVE Trustee or director | 1 | $0 | $0 | $0 |
| LAURIE WICKSTROM | VICE CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 | $0 |
| RON DRAGOO | VICE CHAIRMAN (TERM SEPT 2023) Trustee or director, Officer | 1 | $0 | $0 | $0 |
| SETH SKOGEN | CHAIRMAN & LIASON TO WRHSF BOARD Trustee or director, Officer | 1 | $0 | $0 | $0 |
| STEVE MCFARLAND | REPRESENTATIVE Trustee or director | 1 | $0 | $0 | $0 |
| TODD FINK | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 | $0 |
990 for the year ended March 31, 2023: 12 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| DR KENT HOERAUF | MEDICAL LIASON Trustee or director | 1 | $13,200 | $254,706 | $31,022 |
| SETH FISHER | INTERIM CEO & CNO Officer | 4 | $0 | $269,804 | $588 |
| NATHAN STADHEIM | CFO Officer | 6 | $0 | $139,017 | $30,706 |
| MATT SHAHAN | FORMER CEO (TERMED MAY 2022) Officer | 2 | $0 | $114,101 | $13,653 |
| ALYSON KORNELE | CEO (BEGINNING OCT. 2022) Officer | 3 | $0 | $38,506 | $4,591 |
| TODD FINK | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 | $0 |
| RON DRAGOO | VICE CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 | $0 |
| LAURIE WICKSTROM | SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| SETH SKOGEN | REPRESENTATIVE & WRHSF LIAISON Trustee or director | 1 | $0 | $0 | $0 |
| STEVE MCFARLAND | REPRESENTATIVE Trustee or director | 1 | $0 | $0 | $0 |
| KATHY VLIEM | REPRESENTATIVE Trustee or director | 1 | $0 | $0 | $0 |
| HEIDI MELLMER | REPRESENTATIVE Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1104 HIGHWAY 12, HETTINGER, ND 58639-7533
- Principal officer (990 for 2024)
- ALYSON KORNELE, 1000 HIGHWAY 12, HETTINGER, ND 58639
- Signed the 990
- KURT SARGENT, CFO
- Phone
- (701) 567-4561
- Website
- WWW.WRHS.COM
- Return prepared by
- CASEY PETERSON LTD
Mission
THE MISSION OF WESTERN HORIZONS LIVING CENTERS IS TO ASSIST OUR NEIGHBORS IN ACHIEVING AND MAINTAINING THEIR HIGHEST LEVEL OF INDEPENDENCE IN A CARING AND RESPECTFUL ENVIRONMENT.
Program accomplishments
- WESTERN HORIZONS LIVING CENTERS (WHLC) OPERATES A 45 BED SKILLED NURSING FACILITY. IN ADDITION TO THE BASIC DAILY ROUTINE CARE, STAFF ALSO PROVIDE PHYSICAL THERAPY, OCCUPATIONAL THERAPY, ACTIVITIES, AND SOCIAL SERVICES TO THE RESIDENTS. ON AVERAGE, LONG-TERM CARE SERVICES WERE PROVIDED TO 37 RESIDENTS PER DAY FOR THIS REPORTING PERIOD. THERE WERE 13,476 SKILLED NURSING DAYS WITH ABOUT 58% OF THOSE DAYS BEING MEDICAID CERTIFIED. THROUGHOUT THE YEAR, WHLC AND COMMUNITY INDIVIDUALS/GROUPS PROVIDED MANY VARIED FORMS OF PROGRAMMING, INCLUDING EXERCISE GROUPS, MUSICAL ENTERTAINMENT, BINGO, VAN TRIPS, COMMUNITY OUTINGS, SOCIAL EVENTS, MONTHLY BIRTHDAY PARTIES, EDUCATIONAL PROGRAMS, MOVIES AND BEDSIDE ACTIVITIES. LOCAL CLERGY AND FACILITY STAFF CONDUCTED REGULAR WORSHIP SERVICES AND BIBLE STUDIES FOR RESIDENTS. A GROUP OF LOCAL LADIES WEEKLY VOLUNTEER THEIR SERVICES IN HAIRDRESSING FOR THE RESIDENTS.Expenses $4,399,157 · revenue $5,155,489
- IN ADDITION TO THE SKILLED NURSING FACILITY, WHLC OPERATED A 16-UNIT ASSISTED LIVING FACILITY KNOWN AS WESTERN HORIZONS ASSISTED LIVING (WHAL). IT PROVIDES HANDICAP ACCESSIBLE BATHROOMS IN THE ROOMS, ELECTRIC DOOR OPENERS THROUGHOUT THE FACILITY, AND IS ALL ON ONE LEVEL TO PROVIDE EASY ACCESSIBILITY TO THE TENANTS. WHAL OPERATES CHARITABLY BY MEETING THE PHYSICAL, EMOTIONAL, RECREATIONAL, SOCIAL, RELIGIOUS, AND SIMILAR NEEDS OF ELDERLY PEOPLE. SOME OF THE ACTIVITIES INCLUDE CARD PLAYING, GARDENING, WEEKLY RELIGIOUS GATHERINGS, AND SOCIAL INTERACTION WITH EACH OTHER OR FAMILY VISITORS. STAFF ALSO PROVIDES OTHER HEALTH-RELATED SERVICES INCLUDING BATHING, HAIR, SKIN AND NAIL CARE, DRESSING, ASSISTANCE WITH MOBILITY, COMMUNICATION AND REMINDERS, MEDICATION MANAGEMENT, HOUSEKEEPING AND LAUNDRY SERVICES, MEAL PLANNING AND PREPARATION, EXERCISE PROGRAM, AND MONITORING BLOOD SUGARS, VITAL SIGNS AND OXYGEN. WHILE THERE HAS BEEN SOME TURNOVER THROUGHOUT THE YEAR DUE TO DEATH AND/OR THE TENANT NEEDING A HIGHER LEVEL OF CARE, THE FACILITY MAINTAINS A HIGH OCCUPANCY PERCENTAGE DUE TO STEADY DEMAND FOR THIS LEVEL OF CARE.Expenses $542,208 · revenue $513,624
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | Not on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990 on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990 on file |
IRS record
- EIN
- 26-0794602
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2008
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Health care (E91)
- Assets (IRS master file)
- $1,545,451
- Income (IRS master file)
- $5,747,168
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2025 | $5,747,168 | $5,516,988 | $1,545,451 | XML |
| 990 | March 2024 | $5,537,306 | $5,375,784 | $1,129,883 | XML |
| 990 | March 2023 | $5,197,988 | $5,462,460 | $1,064,862 | XML |
| 990 | March 2022 | $5,271,382 | $4,826,591 | $1,246,003 | IRS |
| 990 | March 2021 | – | – | – | IRS |
| 990 | March 2020 | – | – | – | IRS |
| 990 | March 2019 | – | – | – | IRS |
| 990 | March 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-0794602).
Questions about WESTERN HORIZONS LIVING CENTERS
- What is the EIN of WESTERN HORIZONS LIVING CENTERS?
- The employer identification number (EIN) of WESTERN HORIZONS LIVING CENTERS is 26-0794602.
- Is WESTERN HORIZONS LIVING CENTERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to WESTERN HORIZONS LIVING CENTERS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WESTERN HORIZONS LIVING CENTERS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WESTERN HORIZONS LIVING CENTERS due?
- The return for tax year 2025 (the year ending March 31, 2026) is due August 17, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WESTERN HORIZONS LIVING CENTERS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended March 2025.
- Who is the principal officer of WESTERN HORIZONS LIVING CENTERS?
- The 990 for the year ended March 31, 2025 names ALYSON KORNELE.
- Who are the officers and directors of WESTERN HORIZONS LIVING CENTERS?
- The 990 for the year ended March 31, 2025 lists 10 people; 1 received compensation from the organization, the highest $4,000 (DR JOSH RANUM, MEDICAL LIASON).
- How much revenue does WESTERN HORIZONS LIVING CENTERS have?
- On its 990 for the year ended March 31, 2025 it reported revenue of $5,747,168, expenses of $5,516,988 and total assets of $1,545,451 at year end.
Other nonprofits in HETTINGER
- WEST RIVER HEALTH SERVICES EIN 45-0340688 · last filed 990 for 2025
- WEST RIVER HEALTH SERVICES FOUNDATION EIN 45-0411825 · last filed 990 for 2025
- ADAMS COUNTY FOOD PANTRY EIN 82-2010902 · last filed 990-PF for 2025
- SECOND FORTY CLUB EIN 51-0161833 · last filed 990-N for 2024
- DAKOTA BUTTES VISITORS COUNCIL EIN 45-0437091 · last filed 990-N for 2025
- ADAMS COUNTY YOUTH DEVELOPMENT FOUNDATION EIN 45-0450858 · last filed 990-N for 2025
- DAKOTA PRAIRIE HELPING HANDS EIN 45-0457537 · last filed 990-N for 2025
- DAKOTA BUTTES HISTORICAL SOCIETY EIN 23-7326864 · last filed 990-N for 2025