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Nonprofiteer
← SISTERS OF MARY OF THE PRESENTATION LONG TERM CARE

Form 990 for tax year 2023

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

Totals

Total revenue
$80,723,026
Total expenses
$74,808,120
Contributions and grants received
$212,050
Grants paid
$3,057
Program service revenue
$79,770,136
Investment income
$736,178
Other revenue
$4,662
Total assets, end of year
$81,148,186
Total liabilities, end of year
$26,368,422
Net assets or fund balances, end of year
$54,779,764
Program services expenses (Part IX)
$68,055,049
Management and general expenses
$6,667,983
Fundraising expenses
$85,088
Program service expenses (Part III)
$68,055,049

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)

    $12,693

  • 1f · All other contributions, gifts and grants

    $199,357

  • 2a · Program service revenue: Resident Service Revenue

    total $79,554,210 · related or exempt $79,554,210

  • 2b · Program service revenue: Child Daycare Services

    total $58,579 · related or exempt $58,579

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

    total $3,468 · related or exempt $3,468

  • 2f · All other program service revenue

    total $153,879 · related or exempt $153,879

  • 3 · Investment income

    total $708,115 · excluded $708,115

  • 6a · Gross rents

    real property $28,125

  • 6b · Less rental expenses

    real property $23,463

  • 6c · Rental income or loss

    real property $4,662

  • 6d · Net rental income or loss

    total $4,662 · excluded $4,662

  • 7a · Gross sales of assets other than inventory

    other assets $48,389

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

    other assets $20,326

  • 7c · Gain or loss

    other assets $28,063

  • 7d · Net gain or loss

    total $28,063 · excluded $28,063

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $3,057 · program services $3,057

  • 7 · Other salaries and wages

    total $39,791,101 · program services $38,307,177 · management and general $1,446,715 · fundraising $37,209

  • 8 · Pension plan contributions

    total $898,094 · program services $864,395 · management and general $32,627 · fundraising $1,072

  • 9 · Other employee benefits

    total $5,224,621 · program services $5,013,042 · management and general $189,222 · fundraising $22,357

  • 10 · Payroll taxes

    total $2,892,364 · program services $2,785,422 · management and general $105,138 · fundraising $1,804

  • 11a · Fees: management

    total $67,206 · management and general $67,206

  • 11b · Fees: legal

    total $82,712 · management and general $82,712

  • 11c · Fees: accounting

    total $30,487 · management and general $30,487

  • 11d · Fees: lobbying

    total $7,990 · management and general $7,990

  • 11g · Fees: other

    total $10,964,463 · program services $8,285,584 · management and general $2,678,879

  • 12 · Advertising and promotion

    total $166,062 · program services $57,673 · management and general $106,625 · fundraising $1,764

  • 13 · Office expenses

    total $1,588,307 · program services $1,331,135 · management and general $248,027 · fundraising $9,145

  • 14 · Information technology

    total $549,785 · program services $10,209 · management and general $539,576

  • 16 · Occupancy

    total $1,141,939 · program services $1,141,939

  • 17 · Travel

    total $257,978 · program services $238,577 · management and general $18,580 · fundraising $821

  • 19 · Conferences, conventions and meetings

    total $89,057 · program services $70,805 · management and general $17,776 · fundraising $476

  • 20 · Interest

    total $920,442 · program services $883,841 · management and general $36,559 · fundraising $42

  • 22 · Depreciation, depletion and amortization

    total $4,214,028 · program services $4,028,998 · management and general $183,611 · fundraising $1,419

  • 23 · Insurance

    total $762,047 · management and general $762,047

  • 24a · Other expenses: Food

    total $2,342,163 · program services $2,342,163

  • 24b · Other expenses: Medical Supplies

    total $1,958,017 · program services $1,958,017

  • 24c · Other expenses: Repairs and maintenance

    total $440,031 · program services $434,281 · management and general $5,750

  • 24d · Other expenses: Bad Debt Expense

    total $285,468 · program services $285,468

  • 24e · All other expenses

    total $130,701 · program services $13,266 · management and general $108,456 · fundraising $8,979

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $2,399,984 · end of year $5,426,041

  • 4 · Accounts receivable

    beginning of year $6,983,111 · end of year $7,886,948

  • 8 · Inventories for sale or use

    beginning of year $202,005 · end of year $212,963

  • 9 · Prepaid expenses and deferred charges

    beginning of year $172,016 · end of year $141,397

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

    $97,706,757

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

    $60,439,683

  • 10c · Land, buildings and equipment, net

    beginning of year $39,790,617 · end of year $37,267,074

  • 11 · Investments: publicly traded securities

    beginning of year $51,785 · end of year $52,668

  • 12 · Investments: other securities

    beginning of year $22,960,316 · end of year $29,349,747

  • 14 · Intangible assets

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

  • 15 · Other assets

    beginning of year $1,391,276 · end of year $693,348

  • 17 · Accounts payable and accrued expenses

    beginning of year $4,842,866 · end of year $5,428,331

  • 19 · Deferred revenue

    beginning of year $25,796 · end of year $22,101

  • 21 · Escrow or custodial account liability

    beginning of year $215,086 · end of year $214,288

  • 23 · Secured mortgages and notes payable

    beginning of year $23,069,749 · end of year $20,134,846

  • 24 · Unsecured notes and loans payable

    beginning of year $199,990 · end of year $179,270

  • 25 · Other liabilities

    beginning of year $1,407,722 · end of year $389,586

  • 27 · Net assets without donor restrictions

    beginning of year $42,467,177 · end of year $53,115,340

  • 28 · Net assets with donor restrictions

    beginning of year $1,840,724 · end of year $1,664,424

Mission and programs · 2023

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 dba SMP Health, 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; included in Ave Maria is an assisted living unit that was purchased effective 1-3-2023 and the specific purposes are: 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 $68,055,049 · Grants $3,057 · Revenue $79,770,136

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Aaron K Alton-PresidentCEO

    SMP Health until 12.31.23

    Total calculated
    $1,095,636
    From this org
    $0
    From related orgs
    $1,032,791
    Other
    $62,845
    Hours/week
    17 + 42 related

    Schedule J breakdown matched by us

    Base
    $0 + $837,000 related
    Bonus
    $0 + $100,672 related
    Other
    $0 + $95,119 related
    Deferred
    $0 + $35,786 related
    Nontaxable benefits
    $0 + $29,705 related
    Filer's total
    $0 + $1,098,282 related

  • James T Kennelly-President

    CEO - SMP Health as of 1.1.24

    Total calculated
    $263,048
    From this org
    $0
    From related orgs
    $218,995
    Other
    $44,053
    Hours/week
    17 + 42 related

    Schedule J breakdown matched by us

    Base
    $0 + $188,370 related
    Bonus
    $0 + $22,125 related
    Other
    $0 + $8,500 related
    Deferred
    $0 + $12,276 related
    Nontaxable benefits
    $0 + $33,867 related
    Filer's total
    $0 + $265,138 related

  • Becky Hansen

    Executive VP/CFO

    Total calculated
    $656,134
    From this org
    $0
    From related orgs
    $578,842
    Other
    $77,292
    Hours/week
    24 + 41 related

    Schedule J breakdown matched by us

    Base
    $0 + $515,200 related
    Bonus
    $0 + $56,217 related
    Other
    $0 + $7,425 related
    Deferred
    $0 + $45,833 related
    Nontaxable benefits
    $0 + $34,105 related
    Filer's total
    $0 + $658,780 related

  • 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

    Total calculated
    $0
    Hours/week
    0.5

  • Pastor David Montecuollo

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Sr Sharon Houle

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Sr Suzanne Stahl

    Secretary

    Total calculated
    $0
    Hours/week
    0.5 + 1.3 related

  • Matthew Ahrndt

    CEO/Admin-St. Catherine No

    Total calculated
    $292,096
    From this org
    $0
    From related orgs
    $245,051
    Other
    $47,045
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $216,000 related
    Bonus
    $0 + $21,360 related
    Other
    $0 + $7,691 related
    Deferred
    $0 + $15,416 related
    Nontaxable benefits
    $0 + $33,933 related
    Filer's total
    $0 + $294,400 related

  • Tonie Stoen

    CEO/Admin - Ave Maria

    Total calculated
    $270,332
    From this org
    $0
    From related orgs
    $240,438
    Other
    $29,894
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $215,300 related
    Bonus
    $0 + $18,370 related
    Other
    $0 + $6,768 related
    Deferred
    $0 + $16,093 related
    Nontaxable benefits
    $0 + $16,101 related
    Filer's total
    $0 + $272,632 related

  • Bailyn Walz

    CEO/Admin - Maryhill

    Total calculated
    $157,097
    From this org
    $0
    From related orgs
    $135,955
    Other
    $21,142
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $115,400 related
    Bonus
    $0 + $14,000 related
    Other
    $0 + $6,555 related
    Deferred
    $0 + $8,038 related
    Nontaxable benefits
    $0 + $14,500 related
    Filer's total
    $0 + $158,493 related

  • Maren Gemar

    CEO/Admin - St. Raphael

    Total calculated
    $220,742
    From this org
    $0
    From related orgs
    $186,000
    Other
    $34,742
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $180,000 related
    Bonus
    $0
    Other
    $0 + $6,000 related
    Deferred
    $0 + $3,718 related
    Nontaxable benefits
    $0 + $33,035 related
    Filer's total
    $0 + $222,753 related

  • Meldine Tang

    CFO - St. Catherine North/South

    Total calculated
    $269,513
    From this org
    $0
    From related orgs
    $252,616
    Other
    $16,897
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $223,740 related
    Bonus
    $0 + $19,300 related
    Other
    $0 + $9,576 related
    Deferred
    $0 + $14,897 related
    Nontaxable benefits
    $0 + $4,133 related
    Filer's total
    $0 + $271,646 related

  • Doreen Wegner

    RN

    Total calculated
    $151,752
    From this org
    $141,899
    From related orgs
    $0
    Other
    $9,853
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $134,399
    Bonus
    $7,500
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $9,853
    Filer's total
    $151,752

  • Debra Steckler

    Finance Director

    Total calculated
    $142,041
    From this org
    $137,904
    From related orgs
    $0
    Other
    $4,137
    Hours/week
    40

  • Evion Douglas

    RN

    Total calculated
    $149,446
    From this org
    $135,472
    From related orgs
    $0
    Other
    $13,974
    Hours/week
    40

  • Marie Ikoe

    CAN

    Total calculated
    $140,950
    From this org
    $119,934
    From related orgs
    $0
    Other
    $21,016
    Hours/week
    40

  • Teresa Widmer

    Director of Nursing

    Total calculated
    $147,376
    From this org
    $118,135
    From related orgs
    $0
    Other
    $29,241
    Hours/week
    40

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 Aaron K. Alton 89,119 Becky Hansen 1,425 1,075 James T. Kennelly 2,500 Meldine Tang 9,576 146 Bailyn Walz 555 1,945 Matthew Ahrndt 1,691 809 Tonie Stoen 768 1,732
Schedule J, Part I, Question 3:
SMP Health - Long Term Care does not pay compensation to the President/CEOs. SMP Health uses the methods on Part I, question 3 to determine compensation. SMP Health - Long Term Care has five related long-term care facilities with a President/CEO 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. Aaron K. Alton and James T. Kennelly perform services for the related hospitals, home health agency, and the five related long-term care facilities.

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.

Provenance

Return type
form_990
Tax year
2023
Filed
2 May 2025
IRS schema version
2023v6.0
Source object
202521229349301602

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