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Nonprofiteer
← GRACE LUTHERAN FOUNDATION INC

Form 990 for tax year 2023

Filed by GRACE LUTHERAN FOUNDATION INC.

Totals

Total revenue
$18,510,931
Total expenses
$19,525,221
Contributions and grants received
$50,955
Grants paid
$44,453
Program service revenue
$18,146,339
Investment income
$39,208
Other revenue
$274,429
Total assets, end of year
$29,481,128
Total liabilities, end of year
$17,443,224
Net assets or fund balances, end of year
$12,037,904
Program services expenses (Part IX)
$16,356,076
Management and general expenses
$3,169,145
Fundraising expenses
$0
Program service expenses (Part III)
$16,356,076

Program services were 83.8% 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

    $50,955

  • 2a · Program service revenue: SKILLED NURSING FACILITY

    total $8,886,774 · related or exempt $8,886,774

  • 2b · Program service revenue: ELDERLY HOUSING

    total $5,285,931 · related or exempt $5,285,931

  • 2c · Program service revenue: MANAGEMENT FEE

    total $2,760,243 · related or exempt $1,793,279 · unrelated business $966,964

  • 2d · Program service revenue: ADULT DAY CARE

    total $625,823 · related or exempt $625,823

  • 2e · Program service revenue: CHILD CARE

    total $587,568 · related or exempt $587,568

  • 3 · Investment income

    total $211,724 · excluded $211,724

  • 6a · Gross rents

    real property $11,990

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $11,990

  • 6d · Net rental income or loss

    total $11,990 · excluded $11,990

  • 7a · Gross sales of assets other than inventory

    securities $2,030,308 · other assets $66,392

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

    securities $2,182,254 · other assets $86,962

  • 7c · Gain or loss

    securities -$151,946 · other assets -$20,570

  • 7d · Net gain or loss

    total -$172,516 · excluded -$172,516

  • 11a · Other revenue: MISC REVENUE

    total $200,691 · excluded $200,691

  • 11b · Other revenue: INVESTMENT IN CHIPPEWA VALLEY

    total $32,579 · related or exempt $32,579

  • 11c · Other revenue: TRANSPORTATION REVENUE

    total $29,038 · excluded $29,038

  • 11d · All other revenue

    total $131 · excluded $131

  • 11e · Other revenue, total

    $262,439

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $44,453 · program services $44,453

  • 5 · Compensation of officers, directors and key employees

    total $410,802 · management and general $410,802

  • 7 · Other salaries and wages

    total $7,750,348 · program services $5,999,164 · management and general $1,751,184

  • 8 · Pension plan contributions

    total $167,557 · program services $126,226 · management and general $41,331

  • 9 · Other employee benefits

    total $817,390 · program services $621,335 · management and general $196,055

  • 10 · Payroll taxes

    total $588,305 · program services $439,750 · management and general $148,555

  • 11b · Fees: legal

    total $17,092 · program services $4,144 · management and general $12,948

  • 11c · Fees: accounting

    total $156,131 · program services $18,303 · management and general $137,828

  • 11f · Fees: investment management

    total $32,192 · management and general $32,192

  • 11g · Fees: other

    total $2,840,727 · program services $2,605,014 · management and general $235,713

  • 12 · Advertising and promotion

    total $2,141 · program services $83 · management and general $2,058

  • 13 · Office expenses

    total $2,000,104 · program services $1,960,498 · management and general $39,606

  • 14 · Information technology

    total $15,662 · program services $14,396 · management and general $1,266

  • 16 · Occupancy

    total $673,823 · program services $639,372 · management and general $34,451

  • 17 · Travel

    total $28,811 · program services $16,146 · management and general $12,665

  • 19 · Conferences, conventions and meetings

    total $1,516 · management and general $1,516

  • 20 · Interest

    total $648,834 · program services $648,834

  • 22 · Depreciation, depletion and amortization

    total $1,304,899 · program services $1,254,198 · management and general $50,701

  • 23 · Insurance

    total $190,599 · program services $170,046 · management and general $20,553

  • 24a · Other expenses: MEDICAL SUPPLIES

    total $1,158,818 · program services $1,158,498 · management and general $320

  • 24b · Other expenses: TAX PAYMENTS

    total $298,336 · program services $279,420 · management and general $18,916

  • 24c · Other expenses: REPAIRS AND MAINTENANCE

    total $224,412 · program services $215,871 · management and general $8,541

  • 24d · Other expenses: BAD DEBT EXPENSE

    total $107,847 · program services $107,847 · management and general $0

  • 24e · All other expenses

    total $44,422 · program services $32,478 · management and general $11,944

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $4,037 · end of year $659,497

  • 2 · Savings and temporary cash investments

    beginning of year $1,217,858 · end of year $137,361

  • 4 · Accounts receivable

    beginning of year $1,850,375 · end of year $1,753,211

  • 9 · Prepaid expenses and deferred charges

    beginning of year $78,518 · end of year $66,323

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

    $37,831,949

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

    $18,449,909

  • 10c · Land, buildings and equipment, net

    beginning of year $20,624,815 · end of year $19,382,040

  • 11 · Investments: publicly traded securities

    beginning of year $4,074,735 · end of year $4,279,943

  • 15 · Other assets

    beginning of year $3,348,751 · end of year $3,202,753

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,740,943 · end of year $1,325,513

  • 20 · Tax-exempt bond liabilities

    beginning of year $16,812,107 · end of year $16,020,758

  • 21 · Escrow or custodial account liability

    beginning of year $35,202 · end of year $64,413

  • 25 · Other liabilities

    beginning of year $0 · end of year $32,540

  • 27 · Net assets without donor restrictions

    beginning of year $12,550,932 · end of year $11,977,999

  • 28 · Net assets with donor restrictions

    beginning of year $59,905 · end of year $59,905

Mission and programs · 2023

Mission

THE MSSION OF GRACE LUTHERAN FOUNDATION, INC., AS A COMPLIMENTARY ARM OF GRACE LUTHERAN CHUCH, IS TO RESPOND TO THE SPIRITUAL, PHYSICAL, AND SOCIAL NEEDS OF THE PEOPLE IN ORDER TO ENHANCE HUMAN DIGNITY AND GROWTH BY PROVIDING HIGH QUALITY CHIRSTIAN-BASED SERVICE.

Activities or mission (Part I)

GRACE LUTHERAN FOUNDATION, INC. (THE "FOUNDATION") IS ORGANIZED TO ENGAGE IN CHARITABLE, RELIGIOUS, EDUCATIONAL, AND SCIENTIFIC ACTIVITIES IN ACCORDANCE WITH THE AIMS OF GRACE LUTHERAN CONGREGATION, A RELIGIOUS CORPORATION LOCATED IN EAU CLAIRE, WISCONSIN. THE FOUNDATION OPERATES SKILLED NURSING FACILITIES, ADULT DAY CARE PROGRAMS, ASSISTED LIVING FACILITIES, SENIOR HOUSING FACILITIES, AND POST-SURGICAL FACILITIES, WITH THE GOAL OF ENHANCING HUMAN DIGNITY AND GROWTH BY PROVIDING HIGH QUALITY CHRISTIAN-BASED SERVICE TO RESIDENTS OF THE CHIPPEWA VALLEY.

  • GRACE LUTHERAN FOUNDATION, INC. PROVIDES SKILLED NURSING SERVICES FOR THOSE IN NEED UNDER ITS FAITH-BASED PLAN OF CARE PROGRAMS AT GRACE RIVER PINES IN EAU CLAIRE, WISCONSIN. GRACE RIVER PINES IS A 50-BED SKILLED NURSING FACILITY THAT PROVIDED 16,284 DAYS OF PATIENT CARE IN 2023. THE NURSING HOME OFFERS SKILLED NURSING, IV THERAPY, PHYSICAL THERAPY, OCCUPATIONAL THERAPY, SPEECH THERAPY, AND MEDICATION MANAGEMENT AMONG THEIR MANY PROGRAMS AND SERVICES. IT OFFERS SERVICES FOR BOTH SHORT-TERM REHABILITATION AND LONG-TERM CARE OPTIONS FOR RESIDENTS DEPENDING UPON THEIR NEEDS. RECREATIONAL ACTIVITIES ARE ALSO PROVIDED TO RESIDENTS TO OFFER AN ENJOYABLE ATMOSPHERE WHILE CARE IS MONITORED BY TRAINED PROFESSIONALS. THE MAJORITY OF THE RESIDENTS RECEIVE ASSISTANCE UNDER THE WISCONSIN MEDICAID PROGRAM.

    Expenses $7,419,194 · Revenue $8,886,774

  • GRACE LUTHERAN FOUNDATION, INC. PROVIDES ASSISTED LIVING SERVICES IN TWO TYPES OF CERTIFIED FACILITIES, COMMUNITY BASED RESIDENTIAL FACILITIES (CBRF) AND RESIDENTIAL CARE APARTMENT COMPLEXES (RCAC). THE FOUNDATION OPERATES GRACE EDGEWOOD (1,549 DAYS OF PATIENT CARE), PRAIRIE POINTE (1,163 DAYS OF PATIENT CARE) AND WILLOWBROOK (905 DAYS OF PATIENT CARE) ASSISTED LIVING APARTMENTS IN EAU CLAIRE, WISCONSIN WHICH COMBINE INDEPENDENT LIVING WITH THE CONVENIENCE OF MONITORED ASSISTED LIVING CARE PLANS TO OFFER RESIDENTS THE OPTION OF LIVING INDEPENDENTLY WHILE AT THE SAME TIME HAVING THE COMFORT OF KNOWING THAT ADDITIONAL CARE IS AVAILABLE AS NEEDED. SERVICES OFFERED AT THESE FACILITIES INCLUDE HOUSEKEEPING, LAUNDRY, NURSING ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, DIETARY SERVICES, MEDICATION MANAGEMENT, AND OTHER NURSING SUPERVISION AND CARE SERVICES. A LARGE PORTION OF THE FACILITIES' RESIDENTS RECEIVE SERVICES UNDER THE FAMILY CARE PROGRAM AS A PART OF WISCONSIN MEDICAID.

    Expenses $7,885,941 · Revenue $5,285,931

  • GRACE LUTHERAN FOUNDATION, INC. PROVIDES ADULT DAY CARE SERVICES FOR THE CONVENIENCE OF OUTPATIENT CARE IN CHIPPEWA FALLS, WISCONSIN. A LARGE PORTION OF THE SERVICES ARE PROVIDED UNDER COUNTY AND STATE OF WISCONSIN COMMUNITY OPTIONS PROGRAMS FUNDING ASSISTANCE.

    Expenses $601,370 · Revenue $625,823

  • GRACE LUTHERAN FOUNDATION, INC. ALSO OPERATES MANY OTHER PROGRAMS TO PROVIDE CARE FOR BOTH COMMUNITY MEMBERS IN AND AROUND THE SURROUNDING AREAS OF ALL AGES AND THE ELDERLY AND DISABLED OF THE COMMUNITY. THE FOUNDATION OPERATES A CHILDCARE PROGRAM AND AN APARTMENT COMPLEX LOCATED IN EAU CLAIRE, WISCONSIN. THE APARTMENT AND CHILDCARE PROGRAMS RECEIVE A SUBSTANTIAL PORTION OF THEIR FUNDING SOURCES THROUGH COUNTY AND STATE ASSISTANCE PROGRAMS TO PROVIDE CARE AND SERVICES TO THOSE IN NEED IN THE COMMUNITY WHILE FOCUSING ON THE MISSION OF GRACE LUTHERAN CHURCH TO PROVIDE HIGH-QUALITY CHRISTIAN BASED SERVICES TO RESIDENTS OF THE CHIPPEWA VALLEY. THE FOUNDATION PROVIDES MANAGEMENT SERVICES TO LOCAL COMMUNITY NURSING HOMES. ALL OF THE VARIOUS PROGRAMS RECEIVE ADMINISTRATIVE ASSISTANCE THROUGH A SUPPORT AND DEVELOPMENT DEPARTMENT WITHIN GRACE LUTHERAN FOUNDATION.

    Expenses $449,571 · Grants $44,453 · Revenue $2,413,426

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

Listed in Part VII

  • Paul Lokken

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Jan Adams

    SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Dale Reid

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Bob Kein

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Barb Radtke

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Gloria Mittelstadt

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Suzette Peltier

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Ken Ziehr

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Pastor Philip Ruge-Jones

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Alan Boyes

    SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Barb Eidahl

    CHURCH COUNCIL PRESIDENT

    Total calculated
    $0
    Hours/week
    1.5 + 0.5 related

  • Arthur Grothe

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Amy Duhr

    CEO

    Total calculated
    $249,385
    From this org
    $219,132
    From related orgs
    $0
    Other
    $30,253
    Hours/week
    40 + 0.5 related

    Schedule J breakdown matched by us

    Base
    $218,787
    Bonus
    $0
    Other
    $345
    Deferred
    $22,540
    Nontaxable benefits
    $7,713
    Filer's total
    $249,385

  • Jamie Larson

    COO

    Total calculated
    $161,418
    From this org
    $128,303
    From related orgs
    $0
    Other
    $33,115
    Hours/week
    40 + 0.5 related

    Schedule J breakdown matched by us

    Base
    $128,303
    Bonus
    $0
    Other
    $0
    Deferred
    $10,205
    Nontaxable benefits
    $22,910
    Filer's total
    $161,418

  • Linda Johnson

    FINANCE DIRECTOR

    Total calculated
    $105,025
    From this org
    $105,025
    From related orgs
    $0
    Other
    $0
    Hours/week
    40 + 0.5 related

  • Jennifer Cohen

    ADMINISTRATOR

    Total calculated
    $109,253
    From this org
    $101,160
    From related orgs
    $0
    Other
    $8,093
    Hours/week
    40 + 0.5 related

  • Vicki Middleton

    NURSING MANAGER

    Total calculated
    $128,843
    From this org
    $114,740
    From related orgs
    $0
    Other
    $14,103
    Hours/week
    40 + 0.5 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

  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

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

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.

Provenance

Return type
form_990
Tax year
2023
Filed
12 November 2024
IRS schema version
2023v5.1
Source object
202413199349303281

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