Form 990 for tax year 2024

Totals

Total revenue

$35,302,976

Total expenses

$33,127,583

Contributions and grants received

$163,057

Grants paid

$0

Program service revenue

$34,861,823

Investment income

$278,096

Other revenue

$0

Total assets, end of year

$46,981,220

Total liabilities, end of year

$21,502,022

Net assets or fund balances, end of year

$25,479,198

Program services expenses (Part IX)

$29,546,144

Management and general expenses

$3,581,439

Fundraising expenses

$0

Program service expenses (Part III)

$29,546,144

Program services were 89.2% 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.

Mission and programs · 2024

• American Lutheran Homes, Inc. (ALH) operates as a charitable organization consistent with the requirements of Internal Revenue Code Section 501(c)(3). ALH provides long term care services including skilled nursing care, transitional care, assisted living, and basic care services. ALH does not discriminate against individuals in the admissions process or in the delivery of care with regard to ability to pay for services. The assisted living and basic care facilities operated by ALH primarily serve low-income elderly residents. The organization's cash reserves are generally applied to expansion and replacement of existing facilities and equipment, amortization of Continued on Schedule O...mortgages, improvements in resident care, training and education, and community benefit activities.The governing board of ALH is made up of leaders in the Fargo-Moorhead-West Fargo business community. Consistent with its charitable mission, ALH provides community benefit to the area served. In 2024, community benefit activities included:-Endings & Beginnings - a support group for family members dealing with a loved one diagnosed with dementia. -Virtual Dementia/Sensitivity Training - provided to employees and community members. This training program teaches participants about the challenges and frustrations of an elderly nursing home resident in managing day-to-day tasks and activities. Participants learn through active involvement in a simulation exercise what it is like to be challenged by issues such as hearing impairment, deteriorating vision, dementia, loss of control of their environment, and communication difficulties. -Volunteerism - coordinates a volunteer program that included approximately 213 volunteers giving over 13,962 hours of service, providing mental stimulation and emotional support to ALH's 294 elderly residents. Volunteers included members of sponsoring churches, Experience Works program volunteers, business groups, and many student volunteers from the community's schools - elementary, middle, high schools, and colleges. -Endowed scholarship programs and student loan repayment bonus opportunities - ALH recognizes that to continuously improve the organization's value to our community and our residents, to encourage life-long learning among employees, and to achieve an "employer of choice" status, it is in our best interest to provide opportunities to assist eligible employees in pursuing formal, healthcare-related education. -School partnerships - ALH works with area nursing and other healthcare-related programs to provide on-site training opportunities for students. In 2024, we had 134 nursing students complete clinical experiences at our facility. We provide a CNA training program for individuals in the Fargo-Moorhead community interested in pursuing a career as a nursing assistant. We also provide clinical site experience for an outside CNA training program, CPR training, and CNA testing and "test-out" classes. Other school partnerships include learning opportunities for dietetic students, and internship opportunities for students in social work, dietetics, activities, and LTC administration programs. -Assessment and referral services - our staff help refer individuals needing long term care services to the appropriate agency in the community. ALH licensed social workers provide guidance with medical assistance applications for residents/families. -In-Kind donations: ALH helps support the work of other non-profit agencies by donating items such as healthcare equipment, supplies, food products, clothing, and furnishings. Specific agencies include:o HEROo Great Plains Food Bank -Community Support - generalo ALH provides meeting room space and accommodations for non-profit organizations and community groups. o ALH supports and sponsors the Northern Plains Conference on Aging.o Facility space is open to use by outside groups for meetings, performances, activities, music recitals and other programs.o ALH organizes employee participation in fundraising activities for Cass-Clay United Way and the Alzheimer's Association. -Community Support - leadership. Representatives from ALH serve on non-profit boards and civic organizations that work to improve the quality of life in the Fargo-Moorhead area:o President/CEO - serves on the BEK Care (dba Ethos Home Care and Hospice) board of directors and various committees of the North Dakota Long Term Care Association (NDLTCA). Serves on the Workforce Committee for the American Health Care Association (AHCA) and the Board of Directors for ShareHouse Inc., Fargo. o Senior Executive of Resident Care - serves on the FM Clinical & Academic Collaborative, Great Plains & Lake Superior Quality Innovation Network, Resident Issues Committee of the NDLTCA, Ethos Board of Directors member, AHCA National Quality Team member, and as a NCLEX test reviewer/item reviewer for the National Board of Nursing. She also serves as an interviewer for the NDSU BSN nursing program/application process, serves on advisory panels for Rasmussen, NDSCS, Mayville, MState and NDSU nursing programs, and is a member of the AHCA workforce committee.o Senior Executive of Human Resources - serves as the Chair of the MState HR Program Advisory Committee, the Ethos Advisory Committee, the Find the Good Life recruiter network (a collaborative group working to recruit future workers to North Dakota), member of local HR group (FMHRA), member of national HR organization (SHRM) and a member of a local HR peer group that meets quarterly to discuss issues such as workforce recruitment and retention strategies.o Senior Executive of Housing/Assisted Living - serves as a Board Member of the Fargo West Rotary service club, member of the NDLTCA Assisted Living Committee, serves as a member of the NDLTCA Basic Care Committee, Assisted Living Director At Large Board Member for NDLTCA, and serves on the American Health Care Association/National Center for Assisted Living (AHCA/NCAL) Not-For-Profit Committee. o Senior Executive of Development & Community Relations - serves on the Public Affairs Committee of the Fargo-Moorhead-West Fargo Chamber of Commerce and with the Coalition of Service Providers for the Elderly. -ALH's care provided:o Bethany on University Skilled Care - 172 beds, 61,745 days of care, and 568,511 employee hours. Total expenses including management and general: $27,718,917.o Bethany Towers I Basic Care - 43 beds, 15,311 days of care, and 46,532 employee hours. Total expenses including management and general:$2,507,123.o Bethany Towers II Basic Care - 34 beds, Assisted Living - 45 beds. Basic Care days of care totaled 11,252, and Assisted Living days of care, 13,964. Bethany Towers II employee hours totaled 43,341, and total expenses including management and general were $2,775,523.

  Expenses $29,546,144 · Revenue $34,861,823

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

Listed in Part VII

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

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.

• Bethany Home Health Care

  501(c)(3) · Promotion of health · ND · controlled entity

  Directly controlled by Bethany Homes Inc

• Bethany on 42nd

  501(c)(3) · Long-term care services/Assisted living/Independent living · ND · controlled entity

  Directly controlled by Bethany Homes Inc

• Bethany Homes Inc

  501(c)(3) · Fundraising · ND · controlled entity

Provenance

Return type

form_990

Tax year

2024

Filed

13 August 2025

IRS schema version

2024v5.2

Source object

202502259349303110

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