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← EVANGELICAL LUTHERAN GOOD SAMARITAN FOUNDATION

Form 990 for tax year 2022

Filed by EVANGELICAL LUTHERAN GOOD SAMARITAN FOUNDATION.

Totals

Total revenue
$7,250,370
Total expenses
$5,317,344
Contributions and grants received
$3,254,328
Grants paid
$5,317,344
Program service revenue
$0
Investment income
$3,996,042
Other revenue
$0
Total assets, end of year
$92,614,654
Total liabilities, end of year
$1,765,408
Net assets or fund balances, end of year
$90,849,246
Program services expenses (Part IX)
$5,317,344
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
$5,317,344

Program services were 100.0% 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.

  • 1f · All other contributions, gifts and grants

    $3,254,328

  • 3 · Investment income

    total $4,222,369 · excluded $4,222,369

  • 7a · Gross sales of assets other than inventory

    securities $1,576,522

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

    securities $1,802,849

  • 7c · Gain or loss

    securities -$226,327

  • 7d · Net gain or loss

    total -$226,327 · excluded -$226,327

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $5,317,344 · program services $5,317,344

  • 11c · Fees: accounting

    total $4,400 · management and general $4,400

  • 11f · Fees: investment management

    total $38,267 · management and general $38,267

  • 12 · Advertising and promotion

    total $551 · management and general $83 · fundraising $468

  • 13 · Office expenses

    total $7,305 · management and general $179 · fundraising $7,126

  • 16 · Occupancy

    total $54,521 · management and general $54,521

  • 17 · Travel

    total $47,226 · fundraising $47,226

  • 23 · Insurance

    total $121 · management and general $121

  • 24a · Other expenses: PURCHASED SALARIES

    total $589,413 · management and general $320,985 · fundraising $268,428

  • 24b · Other expenses: PURCHASED SERVICES

    total $577,035 · management and general $577,035

  • 24c · Other expenses: DUES AND MEMBERSHIPS

    total $28,039 · fundraising $28,039

  • 24d · Other expenses: FUNDRAISING MATERIALS

    total $13,258 · fundraising $13,258

  • 24e · All other expenses

    total -$1,360,136 · management and general -$995,591 · fundraising -$364,545

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,239,941 · end of year $912,737

  • 3 · Pledges and grants receivable

    beginning of year $265,514 · end of year $258,523

  • 4 · Accounts receivable

    beginning of year $15,365 · end of year $103,223

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

    $53,550

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

    $53,550

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $0

  • 11 · Investments: publicly traded securities

    beginning of year $95,089,967 · end of year $87,117,452

  • 15 · Other assets

    beginning of year $4,860,341 · end of year $4,222,719

  • 17 · Accounts payable and accrued expenses

    beginning of year $533 · end of year $1,401

  • 21 · Escrow or custodial account liability

    beginning of year $188,327 · end of year $182,086

  • 25 · Other liabilities

    beginning of year $1,716,381 · end of year $1,581,921

  • 27 · Net assets without donor restrictions

    beginning of year $63,318,379 · end of year $56,620,841

  • 28 · Net assets with donor restrictions

    beginning of year $37,247,508 · end of year $34,228,405

Mission and programs · 2022

Mission

TO INSPIRE PHILANTHROPIC INVESTMENT IN THE HEALTH AND WELL-BEING OF SENIORS SERVED BY THE SOCIETY AND EXEMPT ENTITIES. WITH FOUNDATION EXPENSES COVERED BY SANFORD HEALTH, 100% OF DONOR FUNDS ADVANCE HEALTH CARE, MEDICAL AND EDUCATIONAL SERVICES.

Activities or mission (Part I)

TO INSPIRE PHILANTHROPIC INVESTMENT IN THE HEALTH AND WELL-BEING OF (CONTINUED ON SCH O) SENIORS SERVED BY THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY.

  • THE FOUNDATION IS HELPING TRANSFORM THE AGING EXPERIENCE BY INSPIRING AND FACILITATING PHILANTHROPIC INVESTMENT AND COMMUNITY ENGAGEMENT AROUND THE SOCIETY, THE NATION'S LARGEST NONPROFIT PROVIDER OF SENIOR HOUSING AND SERVICES. 100% OF EVERY DOLLAR RAISED SUPPORTS LOCAL PRIORITIES OF SOCIETY LOCATIONS, SUCH AS STAFF EDUCATION, HEALTH AND WELLNESS EQUIPMENT AND TECHNOLOGY, AND SERVICES THAT ENHANCE THE PHYSICAL, MENTAL AND SPIRITUAL WELL-BEING OF PEOPLE AS THEY AGE.

    Expenses $5,296,242 · Grants $5,296,242

  • ADDITIONAL DONATIONS SUPPORT CONTINUING EDUCATION FOR STAFF AND RESEARCH PROGRAMS TO DRIVE INNOVATION AND THE HIGHEST STANDARDS OF SENIOR CARE.

    Expenses $21,102 · Grants $21,102

As filed on the 2022 return.

Listed in Part VII

  • BILL GASSEN III

    TRUSTEE, PRESIDENT & CEO

    Total calculated
    $3,063,165
    From this org
    $0
    From related orgs
    $2,683,582
    Other
    $379,583
    Hours/week
    0.5 + 59.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,818,239 related
    Bonus
    $0 + $582,757 related
    Other
    $0 + $282,586 related
    Deferred
    $0 + $378,828 related
    Nontaxable benefits
    $0 + $755 related
    Filer's total
    $0 + $3,063,165 related

  • MICHELLE BRUHN

    EVP, CFO & TREASURER

    Total calculated
    $1,717,536
    From this org
    $0
    From related orgs
    $1,530,538
    Other
    $186,998
    Hours/week
    0.5 + 59.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,012,253 related
    Bonus
    $0 + $350,000 related
    Other
    $0 + $168,285 related
    Deferred
    $0 + $160,681 related
    Nontaxable benefits
    $0 + $26,317 related
    Filer's total
    $0 + $1,717,536 related

  • MARIA BELL MD

    TRUSTEE, PHYSICIAN

    Total calculated
    $1,187,636
    From this org
    $0
    From related orgs
    $1,143,694
    Other
    $43,942
    Hours/week
    0.5 + 59.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,020,094 related
    Bonus
    $0 + $54,000 related
    Other
    $0 + $69,600 related
    Deferred
    $0 + $15,250 related
    Nontaxable benefits
    $0 + $28,692 related
    Filer's total
    $0 + $1,187,636 related

  • DEB KOSKI

    VP, CHIEF PHIL OFFICER

    Total calculated
    $479,125
    From this org
    $0
    From related orgs
    $437,558
    Other
    $41,567
    Hours/week
    5 + 55 related

    Schedule J breakdown matched by us

    Base
    $0 + $342,958 related
    Bonus
    $0 + $50,000 related
    Other
    $0 + $44,600 related
    Deferred
    $0 + $15,250 related
    Nontaxable benefits
    $0 + $26,317 related
    Filer's total
    $0 + $479,125 related

  • MARK LUNDEEN MD

    TRUSTEE, PHYSICIAN

    Total calculated
    $357,876
    From this org
    $0
    From related orgs
    $343,914
    Other
    $13,962
    Hours/week
    0.5 + 59.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $332,590 related
    Bonus
    $0
    Other
    $0 + $11,324 related
    Deferred
    $0 + $11,832 related
    Nontaxable benefits
    $0 + $2,130 related
    Filer's total
    $0 + $357,876 related

  • JOANN KUNKEL

    FORMER CFO-SCH J, PART III, LINE 4A

    Total calculated
    $339,000
    From this org
    $0
    From related orgs
    $339,000
    Other
    $0
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $0 + $339,000 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $339,000 related

  • ANDY NORTH

    TRUSTEE, SECRETARY

    Total calculated
    $316,771
    From this org
    $0
    From related orgs
    $316,771
    Other
    $0
    Hours/week
    0.5 + 6.61 related

    Schedule J breakdown matched by us

    Base
    $0 + $316,771 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $316,771 related

  • MARK PAULSON MD

    TRUSTEE, PHYSICIAN

    Total calculated
    $278,063
    From this org
    $0
    From related orgs
    $239,394
    Other
    $38,669
    Hours/week
    0.5 + 59.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $221,637 related
    Bonus
    $0 + $13,500 related
    Other
    $0 + $4,257 related
    Deferred
    $0 + $10,612 related
    Nontaxable benefits
    $0 + $28,057 related
    Filer's total
    $0 + $278,063 related

  • NEIL GULSVIG

    TRUSTEE, CHAIRPERSON

    Total calculated
    $75,772
    From this org
    $0
    From related orgs
    $75,772
    Other
    $0
    Hours/week
    0.5 + 6.61 related

  • LAURIS MOLBERT

    TRUSTEE, VICE CHAIR

    Total calculated
    $35,500
    From this org
    $0
    From related orgs
    $35,500
    Other
    $0
    Hours/week
    0.5 + 6.61 related

  • MARNIE HERMANN

    TRUSTEE

    Total calculated
    $35,500
    From this org
    $0
    From related orgs
    $35,500
    Other
    $0
    Hours/week
    0.5 + 6.61 related

  • DON JACOBS

    TRUSTEE

    Total calculated
    $34,500
    From this org
    $0
    From related orgs
    $34,500
    Other
    $0
    Hours/week
    0.5 + 6.61 related

  • JAMES CAIN

    TRUSTEE

    Total calculated
    $34,500
    From this org
    $0
    From related orgs
    $34,500
    Other
    $0
    Hours/week
    0.5 + 6.61 related

  • ROBIN SMITH

    TRUSTEE, TREASURER

    Total calculated
    $34,000
    From this org
    $0
    From related orgs
    $34,000
    Other
    $0
    Hours/week
    0.5 + 6.61 related

  • WESLEY ENGBRECHT

    TRUSTEE

    Total calculated
    $34,000
    From this org
    $0
    From related orgs
    $34,000
    Other
    $0
    Hours/week
    0.5 + 6.61 related

  • BRENT TEIKEN

    TRUSTEE, PAST CHAIR

    Total calculated
    $33,000
    From this org
    $0
    From related orgs
    $33,000
    Other
    $0
    Hours/week
    0.5 + 6.61 related

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

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 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 1A
CERTAIN ITEMS LISTED ON LINE 1 A ARE PROVIDED BY RELATED ORGANIZATIONS.
PART I, LINE 3
THE EXECUTIVE COMPENSATION COMMITTEE OF THE SANFORD BOARD OF TRUSTEES DIRECTLY ENGAGES IN A NATIONALLY RECOGNIZED INDEPENDENT COMPENSATION CONSULTING FIRM ANNUALLY TO REVIEW THE TOTAL COMPENSATION ARRANGEMENTS OF THE OFFICERS AND EXECUTIVES OF THE ORGANIZATION, INCLUDING THE CEO, AND TO REPORT THE FINDINGS TO THEM FOR DELIBERATION AND ACTION. THE DELIBERATIONS AND ACTIONS ARE RECORDED IN THE MINUTES OF THE SANFORD BOARD OF TRUSTEES. THE MOST RECENT STUDY WAS COMPLETED IN 2022.
PART I, LINES 4A-B
LINE 4A - SEVERANCE OR CHANGE OF CONTROL PAYMENT UPON HIRE OR PROMOTION, SELECT OFFICERS AND KEY EMPLOYEES SIGN AN EXECUTIVE SEVERANCE AGREEMENT (THE "AGREEMENT"). THE AGREEMENT PROVIDES THAT THE EXECUTIVE WILL RECEIVE A MULTIPLE OF HIS OR HER SALARY (BASED ON YEARS OF SERVICE OR POSITION) AS A PAYMENT IN THE EVENT OF A DEFINED SEPARATION EVENT, WHICH CAN INCLUDE AN INVOLUNTARY SEPARATION OR AN EMPLOYEE VOLUNTARILY LEAVING FOR A DEFINED CONTRACTUAL REASON. EXECUTIVES MAY ALSO QUALIFY FOR A PAYMENT FOR SATISFYING A NON-COMPETE. FINAL SEPARATION PAYMENTS MIGHT VARY FROM THE AMOUNT PROVIDED IN THE AGREEMENT AS A RESULT OF NEGOTIATIONS SURROUNDING POST-SEPARATION OBLIGATIONS AND INCENTIVES (THE "SEPARATION" PAYMENT). LINE 4B - SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN PAYMENTS SANFORD SPONSORS NONQUALIFIED RETIREMENT PLANS FOR SELECT OFFICERS OR KEY EMPLOYEES. CERTAIN OF THE BELOW OFFICERS OR KEY EMPLOYEES WERE PAID AS A RESULT OF A VESTING EVENT. LINES 4A AND 4B - PAYMENTS THE FOLLOWING INDIVIDUALS RECEIVED SEVERANCE OR CHANGE OF CONTROL PAYMENTS AND/OR SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN PAYMENTS: JOANN KUNKEL: NON-COMPETE PAYMENT..........................................$339,000

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

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.

  • ADAMS COUNTY GOOD SAMARITAN HOUSING GP INC

    501(C)(3) · LOW INCOME HOUSING TO SENIORS AND OTHER ELIGIBLE POPULATIONS AS GP · SD · controlled entity

    Directly controlled by THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY

  • ARLINGTON GOOD SAMARITAN HOUSING INC

    501(C)(3) · PROVIDE LOW INCOME HOUSING TO SENIORS AND OTHER ELIGIBLE POPULATIONS · SD · controlled entity

    Directly controlled by THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY

  • BOISE GOOD SAMARITAN HOUSING INC

    501(C)(3) · PROVIDE LOW INCOME HOUSING TO SENIORS AND OTHER ELIGIBLE POPULATIONS · SD · controlled entity

    Directly controlled by THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY

  • COLLISTER DRIVE HOUSING GP INC

    501(C)(3) · LOW INCOME HOUSING TO SENIORS AND OTHER ELIGIBLE POPULATIONS AS GP · SD · controlled entity

    Directly controlled by THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY

  • F-M AMBULANCE SERVICE INC

    501(C)(4) · EMT · ND · controlled entity

    Directly controlled by SANFORD NORTH

  • GOOD SAMARITAN SOCIETY INC

    501(C)(3) · PROVIDE LOW INCOME HOUSING TO SENIORS AND OTHER ELIGIBLE POPULATIONS · SD · controlled entity

    Directly controlled by THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY

  • HASTINGS VILLAGE GARDENS GOOD SAMARITAN HOUSING GP INC

    501(C)(3) · LOW INCOME HOUSING TO SENIORS AND OTHER ELIGIBLE POPULATIONS AS GP · SD · controlled entity

    Directly controlled by THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY

  • HOWARD LAKE GOOD SAMARITAN HOUSING INC

    501(C)(3) · PROVIDE LOW INCOME HOUSING TO SENIORS AND OTHER ELIGIBLE POPULATIONS · SD · controlled entity

    Directly controlled by THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY

  • LEA COUNTY GOOD SAMARITAN HOUSING INC

    501(C)(3) · PROVIDE LOW INCOME HOUSING TO SENIORS AND OTHER ELIGIBLE POPULATIONS · SD · controlled entity

    Directly controlled by THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY

  • LILAC WAY GOOD SAMARITAN HOUSING GP INC

    501(C)(3) · LOW INCOME HOUSING TO SENIORS AND OTHER ELIGIBLE POPULATIONS AS GP · SD · controlled entity

    Directly controlled by THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY

  • MILLARD GOOD SAMARITAN HOUSING GP INC

    501(C)(3) · LOW INCOME HOUSING TO SENIORS AND OTHER ELIGIBLE POPULATIONS AS GP · SD · controlled entity

    Directly controlled by THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY

  • OLATHE GOOD SAMARITAN HOUSING INC

    501(C)(3) · LOW INCOME HOUSING TO SENIORS AND OTHER ELIGIBLE POPULATIONS AS GP · SD · controlled entity

    Directly controlled by THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY

  • PRESCOTT GOOD SAMARITAN HOUSING GP INC

    501(C)(3) · LOW INCOME HOUSING TO SENIORS AND OTHER ELIGIBLE POPULATIONS AS GP · SD · controlled entity

    Directly controlled by THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY

  • PROPHETSTOWN GOOD SAMARITAN HOUSING INC

    501(C)(3) · PROVIDE LOW INCOME HOUSING TO SENIORS AND OTHER ELIGIBLE POPULATIONS · SD · controlled entity

    Directly controlled by THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY

  • RAPID CITY GOOD SAMARITAN HOUSING GP INC

    501(C)(3) · LOW INCOME HOUSING TO SENIORS AND OTHER ELIGIBLE POPULATIONS AS GP · SD · controlled entity

    Directly controlled by THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY

  • SANFORD

    501(C)(3) · SUPPORTING ORGANIZATION · ND

  • SANFORD HEALTH FOUNDATION NORTH

    501(C)(3) · FOUNDATION · ND · controlled entity

    Directly controlled by SANFORD NORTH

  • SANFORD HEALTH FOUNDATION OF NORTHERN MINNESOTA

    501(C)(3) · FOUNDATION · MN · controlled entity

    Directly controlled by SANFORD HEALTH OF NORTHERN MINNESOTA

  • SANFORD HEALTH FOUNDATION WEST

    501(C)(3) · FOUNDATION · ND · controlled entity

    Directly controlled by SANFORD BISMARCK

  • SIOUX FALLS DOWNTOWN GOOD SAMARITAN HOUSING GP INC

    501(C)(3) · LOW INCOME HOUSING TO SENIORS AND OTHER ELIGIBLE POPULATIONS AS GP · SD · controlled entity

    Directly controlled by THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY

  • THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY

    501(C)(3) · LONG-TERM CARE, SENIOR HOUSING & HOME AND COMMUNITY BASED SERVICES · ND · controlled entity

    Directly controlled by SANFORD

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 partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

Related corporations and trusts

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

Provenance

Return type
form_990
Tax year
2022
Filed
1 November 2023
IRS schema version
2022v5.0
Source object
202313059349301456

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