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← SISTERS OF MARY OF THE PRESENTATION LONG TERM CARE

Form 990 for tax year 2024

Filed by SISTERS OF MARY OF THE PRESENTATION LONG TERM CARE.

Totals

Total revenue
$82,996,357
Total expenses
$79,775,506
Contributions and grants received
$469,138
Grants paid
$24,854
Program service revenue
$81,641,424
Investment income
$862,781
Other revenue
$23,014
Total assets, end of year
$87,087,848
Total liabilities, end of year
$26,758,226
Net assets or fund balances, end of year
$60,329,622
Program services expenses (Part IX)
$72,622,572
Management and general expenses
$7,056,512
Fundraising expenses
$96,422
Program service expenses (Part III)
$72,622,572

Program services were 91.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $83,328

  • 1f · All other contributions, gifts and grants

    $385,810

  • 2a · Program service revenue: Resident Service Revenue

    total $81,462,032 · related or exempt $81,462,032

  • 2b · Program service revenue: Child Daycare Services

    total $58,902 · related or exempt $58,902

  • 2c · Program service revenue: Cafeteria/Senior Meals

    total $1,590 · related or exempt $1,590

  • 2f · All other program service revenue

    total $118,900 · related or exempt $118,900

  • 3 · Investment income

    total $864,869 · excluded $864,869

  • 6a · Gross rents

    real property $32,325

  • 6b · Less rental expenses

    real property $26,186

  • 6c · Rental income or loss

    real property $6,139

  • 6d · Net rental income or loss

    total $6,139 · excluded $6,139

  • 7a · Gross sales of assets other than inventory

    other assets $3,000

  • 7b · Less cost or other basis and sales expenses

    other assets $5,088

  • 7c · Gain or loss

    other assets -$2,088

  • 7d · Net gain or loss

    total -$2,088 · excluded -$2,088

  • 11a · Other revenue: Insurance Recoveries

    total $16,875 · excluded $16,875

  • 11e · Other revenue, total

    $16,875

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,354 · program services $1,354

  • 2 · Grants to domestic individuals

    total $23,500 · program services $23,500

  • 7 · Other salaries and wages

    total $43,086,017 · program services $41,626,230 · management and general $1,414,513 · fundraising $45,274

  • 8 · Pension plan contributions

    total $966,546 · program services $933,525 · management and general $31,621 · fundraising $1,400

  • 9 · Other employee benefits

    total $5,476,057 · program services $5,274,770 · management and general $178,672 · fundraising $22,615

  • 10 · Payroll taxes

    total $3,141,362 · program services $3,036,042 · management and general $102,839 · fundraising $2,481

  • 11a · Fees: management

    total $78,340 · management and general $78,340

  • 11b · Fees: legal

    total $54,261 · management and general $54,261

  • 11c · Fees: accounting

    total $40,068 · management and general $40,068

  • 11d · Fees: lobbying

    total $16,547 · management and general $16,547

  • 11g · Fees: other

    total $10,781,249 · program services $8,171,539 · management and general $2,609,710

  • 12 · Advertising and promotion

    total $221,323 · program services $52,741 · management and general $161,619 · fundraising $6,963

  • 13 · Office expenses

    total $1,734,215 · program services $1,465,100 · management and general $262,925 · fundraising $6,190

  • 14 · Information technology

    total $655,745 · program services $15,345 · management and general $640,400

  • 16 · Occupancy

    total $1,259,117 · program services $1,259,117

  • 17 · Travel

    total $203,778 · program services $170,606 · management and general $31,939 · fundraising $1,233

  • 19 · Conferences, conventions and meetings

    total $261,492 · program services $209,336 · management and general $51,856 · fundraising $300

  • 20 · Interest

    total $720,723 · program services $671,477 · management and general $49,226 · fundraising $20

  • 22 · Depreciation, depletion and amortization

    total $4,259,624 · program services $3,977,404 · management and general $281,540 · fundraising $680

  • 23 · Insurance

    total $683,462 · management and general $683,462

  • 24a · Other expenses: Food

    total $2,458,182 · program services $2,458,182

  • 24b · Other expenses: Medical Supplies

    total $2,004,418 · program services $2,004,418

  • 24c · Other expenses: Bad Debt Expense

    total $781,714 · program services $781,714

  • 24d · Other expenses: Repairs and Maintenance

    total $493,750 · program services $487,260 · management and general $6,490

  • 24e · All other expenses

    total $372,662 · program services $2,912 · management and general $360,484 · fundraising $9,266

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $5,426,041 · end of year $5,539,391

  • 4 · Accounts receivable

    beginning of year $7,886,948 · end of year $7,142,341

  • 8 · Inventories for sale or use

    beginning of year $212,963 · end of year $221,008

  • 9 · Prepaid expenses and deferred charges

    beginning of year $141,397 · end of year $179,082

  • 10a · Land, buildings and equipment: cost or other basis

    $102,875,770

  • 10b · Land, buildings and equipment: accumulated depreciation

    $64,657,589

  • 10c · Land, buildings and equipment, net

    beginning of year $37,267,074 · end of year $38,218,181

  • 11 · Investments: publicly traded securities

    beginning of year $52,668 · end of year $53,563

  • 12 · Investments: other securities

    beginning of year $29,349,747 · end of year $34,923,847

  • 14 · Intangible assets

    beginning of year $118,000 · end of year $118,000

  • 15 · Other assets

    beginning of year $693,348 · end of year $692,435

  • 17 · Accounts payable and accrued expenses

    beginning of year $5,428,331 · end of year $5,850,823

  • 19 · Deferred revenue

    beginning of year $22,101 · end of year $21,269

  • 21 · Escrow or custodial account liability

    beginning of year $214,288 · end of year $205,625

  • 23 · Secured mortgages and notes payable

    beginning of year $20,134,846 · end of year $19,606,988

  • 24 · Unsecured notes and loans payable

    beginning of year $179,270 · end of year $160,862

  • 25 · Other liabilities

    beginning of year $389,586 · end of year $912,659

  • 27 · Net assets without donor restrictions

    beginning of year $53,115,340 · end of year $58,348,201

  • 28 · Net assets with donor restrictions

    beginning of year $1,664,424 · end of year $1,981,421

Mission and programs · 2024

Mission

SMP Health - Long Term Care, inspired by the Sisters of Mary of the Presentation, serves those in our care with respect and compassion as we strive to fulfill the healing mission of Jesus.

Activities or mission (Part I)

To provide extended care and medically related services

  • Sisters of Mary of the Presentation Long Term Care dba SMP Health - Long Term Care is sponsored by the Sisters of Mary of the Presentation, a religious order located in Valley City, North Dakota. The Sisters of Mary of the Presentation belong to a larger religious community founded in 1828 in Broons, France by two sisters Louise and Laurence LeMarch.SMP Health - Long Term Care is part of the SMP Health Corporation located in Fargo, North Dakota. Statement continued on Schedule O.SMP Health - Long Term Care operates five (5) Skilled Nursing Facilities in the State of North Dakota. Our quality healthcare professionals provide 24/7 nursing care. Our residents and their families are key decision makers, and our staff is ready to assist them along the way. Compassionate healthcare plans are developed jointly by the residents, families, their physicians, and our staff so that each individual's needs are addressed.Skilled Nursing Services include the following:1. 24-hour professional nursing care, including a variety of skilled services such as medication administration, IV's, feeding tubes and ventilator care.2. Physical, occupational, and speech therapy available each day by licensed therapists.3. Medical supplies, equipment (i.e. oxygen concentrators, wheelchairs), over the counter drugs and toiletries included in the daily rate.4. Hospice services to provide comfort and support at the end of life.Assisted living services include: 1. To operate facilities for those aged and other individuals who are in need of housing where 24/7 skilled nursing care and medical support can be provided; 2. To establish, support, manage and furnish facilities, personnel and services to provide extended care and medically related services to the sick, injured, disabled and other persons in need of such services without regard to race, creed, color, sex or national origin; 3. To carry on such activities related to rendering health care services or the promotion of health, which in the opinion of the Board of Directors, may be justified by the facilities, personnel, funds or other requirements that are or can be made available; 4. To engage in any and all activities consistent with or in furtherance of the above purposes.The mission is congruent with the core values of SMP Health and include: Simplicity, keeping our ministry centered on God and service to people. We are simple and direct in our relationships; Hospitality, being open and welcoming all; Compassionate Care, manifesting God's presence by our concerned approach for the dignity and worth of each person as we give excellent personalized care to those we serve; Concern and Care of the Poor, supporting the cause of the poor and the elderly in ways manifested to us and to the extent our human and financial resources allow; Shared Ministry, collaborating as partners with those who share our ministry. We are united to serve the Mission and, as a team, build communities within our ministry; Stewardship, being responsible stewards of our resources: human, physical, and financial.Today, SMP Health - Long Term Care in conjunction with SMP Health carries out the mission to provide skilled nursing care services to those who are less fortunate and in need. As a not-for-profit, Catholic healthcare organization, we treat residents, regardless of their ability to pay. This is consistent with our mission and the Core Values of the Sisters. In addition, SMP Health - Long Term Care provided thousands of dollars in resources, including time and contributions to many throughout the region. Community service is a vital component of the organization since its inception.

    Expenses $72,622,572 · Grants $24,854 · Revenue $81,641,424

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Frank Redlin

    Chair

    Total calculated
    $0
    Hours/week
    0.5

  • Paul Carson MD

    Vice Chair

    Total calculated
    $0
    Hours/week
    0.5

  • Lynette Schmitz

    Director until June 2025

    Total calculated
    $0
    Hours/week
    0.5

  • Pastor David Montecuollo

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Daryn Christl

    Director as of July 2025

    Total calculated
    $0
    Hours/week
    0.5

  • Sr Sharon Houle

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • James T Kennelly

    President/CEO

    Total calculated
    $429,318
    From this org
    $0
    From related orgs
    $369,597
    Other
    $59,721
    Hours/week
    17 + 42 related

    Schedule J breakdown matched by us

    Base
    $0 + $340,000 related
    Bonus
    $0 + $21,097 related
    Other
    $0 + $8,500 related
    Deferred
    $0 + $27,952 related
    Nontaxable benefits
    $0 + $34,416 related
    Filer's total
    $0 + $431,965 related

  • Becky Hansen

    Executive VP/CFO

    Total calculated
    $518,934
    From this org
    $0
    From related orgs
    $448,835
    Other
    $70,099
    Hours/week
    24 + 41 related

    Schedule J breakdown matched by us

    Base
    $0 + $387,000 related
    Bonus
    $0 + $53,581 related
    Other
    $0 + $8,254 related
    Deferred
    $0 + $35,105 related
    Nontaxable benefits
    $0 + $37,640 related
    Filer's total
    $0 + $521,580 related

  • Sr Suzanne Stahl

    Secretary

    Total calculated
    $0
    Hours/week
    0.5 + 1.3 related

  • Matthew Ahrndt

    CEO/Admin-St. Catherine North/South

    Total calculated
    $314,342
    From this org
    $0
    From related orgs
    $263,659
    Other
    $50,683
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $225,300 related
    Bonus
    $0 + $29,160 related
    Other
    $0 + $9,199 related
    Deferred
    $0 + $18,354 related
    Nontaxable benefits
    $0 + $34,694 related
    Filer's total
    $0 + $316,707 related

  • Tonie Stoen

    CEO/Admin - Ave Maria

    Total calculated
    $293,190
    From this org
    $0
    From related orgs
    $260,781
    Other
    $32,409
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $228,500 related
    Bonus
    $0 + $24,760 related
    Other
    $0 + $7,521 related
    Deferred
    $0 + $18,246 related
    Nontaxable benefits
    $0 + $16,548 related
    Filer's total
    $0 + $295,575 related

  • Bailyn Hildestad

    CEO/Admin - Maryhill

    Total calculated
    $177,102
    From this org
    $0
    From related orgs
    $146,465
    Other
    $30,637
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $122,500 related
    Bonus
    $0 + $16,733 related
    Other
    $0 + $7,232 related
    Deferred
    $0 + $9,035 related
    Nontaxable benefits
    $0 + $23,065 related
    Filer's total
    $0 + $178,565 related

  • Maren Gemar

    CEO/Admin - St. Raphael

    Total calculated
    $278,674
    From this org
    $0
    From related orgs
    $230,874
    Other
    $47,800
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $212,900 related
    Bonus
    $0 + $11,700 related
    Other
    $0 + $6,274 related
    Deferred
    $0 + $15,667 related
    Nontaxable benefits
    $0 + $34,417 related
    Filer's total
    $0 + $280,958 related

  • Meldine Tang

    CFO - St. Catherine North/South

    Total calculated
    $281,692
    From this org
    $0
    From related orgs
    $263,010
    Other
    $18,682
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $228,200 related
    Bonus
    $0 + $18,787 related
    Other
    $0 + $16,023 related
    Deferred
    $0 + $16,682 related
    Nontaxable benefits
    $0 + $4,175 related
    Filer's total
    $0 + $283,867 related

  • Doreen Wegner

    RN

    Total calculated
    $135,331
    From this org
    $126,967
    From related orgs
    $0
    Other
    $8,364
    Hours/week
    40

  • Sophia Asa

    LPN

    Total calculated
    $132,451
    From this org
    $127,888
    From related orgs
    $0
    Other
    $4,563
    Hours/week
    40

  • Suzette Hunter

    RN

    Total calculated
    $160,997
    From this org
    $157,954
    From related orgs
    $0
    Other
    $3,043
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $157,904
    Bonus
    $50
    Other
    $0
    Deferred
    $3,007
    Nontaxable benefits
    $36
    Filer's total
    $160,997

  • Rhoda Musimbe

    CMA II

    Total calculated
    $174,732
    From this org
    $159,815
    From related orgs
    $0
    Other
    $14,917
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $156,761
    Bonus
    $3,054
    Other
    $0
    Deferred
    $3,526
    Nontaxable benefits
    $11,391
    Filer's total
    $174,732

  • Victoria Lundy

    CNA

    Total calculated
    $171,221
    From this org
    $148,889
    From related orgs
    $0
    Other
    $22,332
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $148,835
    Bonus
    $54
    Other
    $0
    Deferred
    $4,512
    Nontaxable benefits
    $17,820
    Filer's total
    $171,221

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 4b
SMP Health, related organization, has a nonqualified deferred compensation plan that complies with Section 409A of the IRC. SMP Health begins contributions into the plan after the employee's first year of service. The employee is vested based on a 20 year vesting schedule or becomes fully vested in the event of death, disability or reaching the age of 65. Employee name and amounts included on Schedule J are as follows: Name Part II, column B (iii) Part II, column C James T. Kennelly 2,500 2,500 Becky Hansen 2,254 2,500 Matthew Ahrndt 3,199 2,500 Meldine Tang 10,023 1,500 Tonie Stoen 1,521 2,500 Maren Gemar 274 2,500 Bailyn Hildestad 1,232 2,500
Schedule J, Part I, Question 3:
SMP Health - Long Term Care does not pay compensation to the President/CEO. SMP Health uses the methods on Part I, question 3 to determine compensation. James T. Kennelly performs services for the related hospitals and the five related long-term care facilities. SMP Health - Long Term Care has five related long-term care facilities with an CEO/Administrator at each facility. These individuals are compensated by SMP Health, a related organization, for services provided to SMP Health - Long Term Care and the other related organizations.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • Valley Health Enterprises Inc

    C · Home medical equipment · IL

  • SMP Enterprises

    C · Inactive · ND

  • Illinois Valley Health Services Inc

    C · Inative · IL

  • IVCH General Professional Liability Loss Fund

    T · Inactive · IL

  • Health Care Building Corp

    C · Inactive · IL

Provenance

Return type
form_990
Tax year
2024
Filed
10 July 2026
IRS schema version
2024v5.5
Source object
202621919349300032

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