Skip to content
Nonprofiteer
← IMMANUEL LIVING AT BUFFALO HILL

Form 990 for tax year 2022

Filed by IMMANUEL LIVING AT BUFFALO HILL.

Totals

Total revenue
$25,896,211
Total expenses
$29,543,275
Contributions and grants received
$1,141,271
Grants paid
$8,200
Program service revenue
$23,632,877
Investment income
$941,918
Other revenue
$180,145
Total assets, end of year
$71,288,709
Total liabilities, end of year
$72,878,631
Net assets or fund balances, end of year
-$1,589,922
Program services expenses (Part IX)
$24,455,111
Management and general expenses
$4,814,732
Fundraising expenses
$273,432
Program service expenses (Part III)
$24,455,111

Program services were 82.8% 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.

  • 1d · Related organizations

    $549,467

  • 1e · Government grants (contributions)

    $337,448

  • 1f · All other contributions, gifts and grants

    $254,356

  • 2a · Program service revenue: HEALTH SERVICE REVENUE

    total $11,752,831 · related or exempt $11,752,831

  • 2b · Program service revenue: RESIDENT SERVICE FEES

    total $11,352,571 · related or exempt $11,352,571

  • 2c · Program service revenue: AMORTIZED ENTRANCE FEE

    total $320,703 · related or exempt $320,703

  • 2d · Program service revenue: CHILDCARE SERVICES

    total $113,218 · related or exempt $30,467 · unrelated business $82,751

  • 2e · Program service revenue: ANCILLARY RESIDENT FEE

    total $93,554 · related or exempt $93,554

  • 3 · Investment income

    total $576,337 · excluded $576,337

  • 7a · Gross sales of assets other than inventory

    securities $1,185,789 · other assets $500,000

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

    securities $1,019,727 · other assets $300,481

  • 7c · Gain or loss

    securities $166,062 · other assets $199,519

  • 7d · Net gain or loss

    total $365,581 · excluded $365,581

  • 11a · Other revenue: INSURANCE PROCEEDS

    total $179,164 · excluded $179,164

  • 11b · Other revenue: MISCELLANEOUS REVENUE

    total $981 · excluded $981

  • 11e · Other revenue, total

    $180,145

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $8,200 · program services $8,200

  • 5 · Compensation of officers, directors and key employees

    total $759,876 · program services $10,181 · management and general $721,883 · fundraising $27,812

  • 7 · Other salaries and wages

    total $12,062,677 · program services $10,756,510 · management and general $1,169,568 · fundraising $136,599

  • 8 · Pension plan contributions

    total $232,253 · program services $215,419 · management and general $14,384 · fundraising $2,450

  • 9 · Other employee benefits

    total $946,716 · program services $806,894 · management and general $127,901 · fundraising $11,921

  • 10 · Payroll taxes

    total $929,423 · program services $782,537 · management and general $135,017 · fundraising $11,869

  • 11b · Fees: legal

    total $154,766 · management and general $154,766

  • 11c · Fees: accounting

    total $85,276 · management and general $85,276

  • 11d · Fees: lobbying

    total $103 · management and general $103

  • 11f · Fees: investment management

    total $51,728 · management and general $51,728

  • 11g · Fees: other

    total $3,314,283 · program services $2,456,316 · management and general $849,146 · fundraising $8,821

  • 12 · Advertising and promotion

    total $304,066 · program services $41,207 · management and general $212,912 · fundraising $49,947

  • 13 · Office expenses

    total $240,068 · program services $218,479 · management and general $14,799 · fundraising $6,790

  • 14 · Information technology

    total $9,167 · program services $6,794 · management and general $2,349 · fundraising $24

  • 16 · Occupancy

    total $772,699 · program services $561,843 · management and general $210,856

  • 17 · Travel

    total $106,461 · program services $77,410 · management and general $29,051

  • 19 · Conferences, conventions and meetings

    total $41,418 · program services $30,116 · management and general $11,302

  • 20 · Interest

    total $2,996,227 · program services $2,996,227

  • 22 · Depreciation, depletion and amortization

    total $2,678,097 · program services $2,677,476 · fundraising $621

  • 23 · Insurance

    total $421,490 · management and general $411,519 · fundraising $9,971

  • 24a · Other expenses: FOOD

    total $1,234,229 · program services $897,429 · management and general $336,800

  • 24b · Other expenses: RESIDENT SUPPLIES

    total $967,947 · program services $967,947

  • 24c · Other expenses: DUES & SUBSCRIPTIONS

    total $534,533 · program services $396,146 · management and general $136,964 · fundraising $1,423

  • 24d · Other expenses: BED TAX

    total $514,723 · program services $514,723

  • 24e · All other expenses

    total $176,849 · program services $33,257 · management and general $138,408 · fundraising $5,184

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,325,534 · end of year $1,747,447

  • 2 · Savings and temporary cash investments

    beginning of year $5,046,160 · end of year $6,327,951

  • 4 · Accounts receivable

    beginning of year $5,751,966 · end of year $2,899,609

  • 8 · Inventories for sale or use

    beginning of year $65,331 · end of year $58,585

  • 9 · Prepaid expenses and deferred charges

    beginning of year $207,316 · end of year $235,711

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

    $78,855,750

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

    $30,907,708

  • 10c · Land, buildings and equipment, net

    beginning of year $49,616,328 · end of year $47,948,042

  • 11 · Investments: publicly traded securities

    beginning of year $12,177,666 · end of year $11,917,192

  • 12 · Investments: other securities

    beginning of year $37,000

  • 13 · Investments: program-related

    beginning of year $124,845 · end of year $124,845

  • 15 · Other assets

    beginning of year $29,327 · end of year $29,327

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,839,124 · end of year $2,091,203

  • 19 · Deferred revenue

    beginning of year $2,033,779 · end of year $2,240,889

  • 20 · Tax-exempt bond liabilities

    beginning of year $57,471,822 · end of year $56,636,419

  • 21 · Escrow or custodial account liability

    beginning of year $10,290,706 · end of year $11,854,120

  • 25 · Other liabilities

    beginning of year $62,000 · end of year $56,000

  • 27 · Net assets without donor restrictions

    beginning of year $653,216 · end of year -$2,609,184

  • 28 · Net assets with donor restrictions

    beginning of year $1,030,826 · end of year $1,019,262

Mission and programs · 2022

Mission

IMMANUEL LIVING'S ("IL") MISSION IS TO CREATE VIBRANT COMMUNITIES OF ENGAGED PURPOSEFUL LIVING AND MEANINGFUL RELATIONSHIPS IN AN INCLUSIVE, COMPASSIONATE, CHRISTIAN ENVIRONMENT DEDICATED TO (CONTINUED ON SCHEDULE O)DIGNITY AND VITALITY THROUGHOUT LIFE. OUR VISION IS TO BE A RESPECTED, COMPASSIONATE, INNOVATIVE, FAITH-BASED PROVIDER FOR PURPOSEFUL LIVING AND QUALITY SERVICES PRIMARILY TO OLDER ADULTS. OUR CORE VALUES ARE COMPASSION, EXCELLENCE, RESPECT, INTEGRITY, POSITIVE WORKPLACE, AND STEWARDSHIP. THE PRIMARY PURPOSE OF IMMANUEL LIVING IS TO MAINTAIN AND OPERATE A CONTINUING CARE RETIREMENT COMMUNITY THAT PROVIDES HOUSING AND SERVICES REQUIRED BY THE ELDERLY, DESIGNED TO MAINTAIN THE PHYSICAL WELL-BEING OF THE RESIDENTS INCLUDING THE PROVISION OF SUCH SPECIALIZED SERVICES AS MEALS, HOUSEKEEPING, LAUNDRY, TRANSPORTATION, SOCIAL ACTIVITY PROGRAMS AND SECURITY.

Activities or mission (Part I)

TO CREATE VIBRANT COMMUNITIES OF ENGAGED PURPOSEFUL LIVING AND MEANINGFUL RELATIONSHIPS.

  • IMMANUEL LIVING ("IMMANUEL LUTHERAN") WAS INCORPORATED IN THE STATE OF MONTANA ON SEPTEMBER 7, 1953. IT IS AN AFFILIATED SOCIAL MINISTRY ORGANIZATION RECOGNIZED BY THE EVANGELICAL LUTHERAN CHURCH IN AMERICA AND ITS MEMBERSHIP CONSISTS MOSTLY OF THOSE LUTHERAN CONGREGATIONS AFFILIATED WITH THE MONTANA SYNOD, BUT OPERATES INDEPENDENTLY AND BEARS SOLE RESPONSIBILITY FOR ITS FISCAL SOLVENCY. AS A NOT-FOR-PROFIT CORPORATION, IMMANUEL LUTHERAN OPERATES A SKILLED NURSING FACILITY (DBA: IMMANUEL SKILLED CARE CENTER, OR "ISCC"), A REHABILITATION FACILITY (DBA: THE RETREAT AT BUFFALO HILL, OR "THE RETREAT"), AN INDEPENDENT AND ASSISTED LIVING FACILITY (DBA: BUFFALO HILL TERRACE, "BHT", "THE VILLAS OR "THE COTTAGES"), (CONTINUED ON SCHEDULE O)AND A MEMORY CARE PROGRAM (DBA: "THE LODGE"). IMMANUEL LUTHERAN HAS GROWN INTO ONE OF THE LARGEST CONTINUING CARE RETIREMENT COMMUNITIES IN THE STATE OF MONTANA.DURING THE FISCAL YEAR ENDED JUNE 30, 2023, ISCC AND THE RETREAT PROVIDED 34,476 DAYS OF CARE TO ITS ELDERLY AND DISABLED POPULATION. IMMANUEL LUTHERAN WAS ONE OF THE LARGEST PROVIDERS OF MEDICAID LONG-TERM CARE IN FLATHEAD COUNTY, PROVIDING 19,239 DAYS OF CARE. THE SHORTFALL TO PROVIDE CARE TO MEDICAID RECIPIENTS AND THE REIMBURSEMENT RECEIVED WAS ABOUT $1,700,000 FOR THE FISCAL YEAR ENDING JUNE 30, 2023. SERVICES PROVIDED TO ALL NURSING HOME RESIDENTS ARE SKILLED NURSING, ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, PHYSICAL THERAPY, OCCUPATIONAL THERAPY, SPEECH THERAPY, SOCIAL AND RECREATIONAL ACTIVITIES, PASTORAL SERVICES, MEALS, HOUSEKEEPING AND LAUNDRY. IN ADDITION TO THE SERVICES PROVIDED TO INTERNAL RESIDENTS, IMMANUEL ALSO LAUNCHED AN OUTPATIENT THERAPY PROGRAM TO PROVIDE THERAPY SERVICES TO THE GENERAL PUBLIC.BHT HAD A TOTAL RESIDENT DAY CENSUS OF 59,306 DAYS FOR THE FISCAL YEAR, WHICH EQUATES TO 95% OCCUPANCY. ON AVERAGE, BHT SERVED 50 ASSISTED LIVING RESIDENTS AND 22 MEMORY CARE RESIDENTS PER DAY. ALONG WITH ASSISTED LIVING AND MEMORY CARE, OTHER SERVICES AVAILABLE TO ALL RESIDENTS ARE REHABILITATIVE SERVICES, SOCIAL AND RECREATIONAL ACTIVITIES, PASTORAL SERVICES, DINING, HOUSEKEEPING AND LAUNDRY.SOCIAL ACCOUNTABILITY REPORT: IN KEEPING WITH OUR MISSION STATEMENT, LISTED HERE ARE SOME OF THE WAYS THAT IMMANUEL LUTHERAN SERVES THE COMMUNITY IN WHICH WE WORK AND SERVE. IMMANUEL LIVING IS A MEMBER OF BOTH THE KALISPELL CHAMBER OF COMMERCE AND THE EVERGREEN CHAMBER OF COMMERCE AND PARTICIPATES IN THE CHAMBER FUNDRAISERS FOR BOTH. WE ARE A MEMBER OF MULTIPLE KALISPELL ROTARY CLUBS AND A CONTRIBUTOR TO THE "THE ROTARY FOUNDATION ANNUAL ENDOWMENT FUND". WE PROVIDE DINNER ONCE A MONTH FOR THIRTY PEOPLE AT THE ABBIE SHELTER; FOR ONE HUNDRED PEOPLE FOR THE "FEED THE FLATHEAD; AND PROVIDE ABOUT THIRTY SACK LUNCHES FOR HABITAT FOR HUMANITY. WE ALSO PROVIDE SACK LUNCHES FOR 100 EACH MONTH FOR THE FLATHEAD WARMING CENTER. WE DONATE CLOTHING TO SECOND HELPINGS THRIFT STORE. WE DONATE TO A NUMBER OF FUNDRAISERS THROUGHOUT THE YEAR TO SUPPORT THE LOCAL COMMUNITY INCLUDING BIG BROTHERS BIG SISTERS, ALZHEIMERS ASSOCIATION, LOGAN HEALTH FOUNDATION, FLATHEAD VALLEY COMMUNITY COLLEGE FOUNDATION AND OTHERS. WE HOST LOCAL CAREGIVER SUPPORT GROUPS, EDUCATIONAL SESSIONS, AND PROFESSIONAL MUSIC PERFORMANCES FOR THE COMMUNITY MEMBERS AS WELL AS RESIDENTS AND FAMILY MEMBERS. WE ALSO HOST A NUMBER OF DIFFERENT LOCAL ORGANIZATIONS FOR THEIR REGULAR MEETINGS. DURING THE HOLIDAY SEASON WE SUPPORT THOSE IN NEED THROUGH THE "GIVING TREE" WHICH IS COORDINATED WITH THE SALVATION ARMY. STAFF MEMBERS CURRENTLY SERVE ON THE FOLLOWING BOARDS AND OTHER RELATED COMMUNITY SERVICES PROJECTS: MONTANA HEALTH CARE ASSOCIATION, MONTANA HOSPITAL ASSOCIATION, NATIONAL/MONTANA ALZHEIMER'S ASSOCIATION, ROTARY, LEADERSHIP FLATHEAD, MONTANA AMBASSADORS BOARD, AREA AGENCY ON AGING, FLATHEAD COUNTY HEALTHCARE COALITION, KALISPELL CHAMBER OF COMMERCE, GLACIER SYMPHONY AND CHORALE, GERIATRIC CARE AND MENTAL HEALTH ADVISORY COUNCIL, BIG BROTHERS BIG SISTERS, AND UNITED WAY. IN ADDITION, IMMANUEL LIVING SHOWS ENVIRONMENTAL CITIZENSHIP BY RECYCLING CARDBOARD, PLASTIC, PAPER AND ALUMINUM CANS AS WELL AS COMPOSTING OVER 60 TONS OF FOOD WASTE ANNUALLY. IMMANUEL LIVING ALSO HOSTS MULTIPLE THERAPY STUDENTS FROM MONTANA AND AROUND THE COUNTRY FOR CLINICIAN INTERNSHIPS AT VARIOUS POINTS IN THEIR STUDIES FOR PHYSICAL THERAPY, OCCUPATIONAL THERAPY AND SPEECH THERAPY. THERE ARE NUMEROUS OTHER EXAMPLES OF COMMUNITY INVOLVEMENT AND SERVICE NOT LISTED HERE.

    Expenses $24,086,367 · Grants $8,200 · Revenue $23,502,159

  • GROWING ROOTS EARLY LEARNING CENTER IS A LICENSED, NON-PROFIT EARLY LEARNING CENTER/CHILD CARE PROGRAM SERVING CHILDREN 8 WEEKS TO 5 YEARS OF AGE. WE OFFER A QUALITY CHILD CARE AND PRESCHOOL PROGRAM WITH AN ENVIRONMENT THAT ENCOURAGES ALL AREAS OF DEVELOPMENT. OUR CURRICULUM INDIVIDUALIZES THE OPPORTUNITY FOR CHILDREN TO GROW AND LEARN BASED ON THEIR INDIVIDUAL NEEDS AND DEVELOPMENT. WE INCORPORATE ZOO PHONICS AS WELL AS HANDWRITING WITHOUT TEARS INTO OUR TEACHER CREATED CURRICULUM. OUR PROGRAM IS BUILT TO LAY A FOUNDATION, AND A LOVE FOR LEARNING, THAT WILL PREPARE CHILDREN FOR NOT ONLY KINDERGARTEN, BUT ALSO TO BE LIFE LONG LEARNERS.

    Expenses $242,869 · Revenue $30,467

  • IMMANUEL AT HOME IS AN EXCLUSIVE MEMBERSHIP-BASED PROGRAM BY IMMANUEL LIVING. TAILORED TO SUPPORT OLDER ADULTS, THIS INITIATIVE EMPHASIZES PERSONALIZED ASSISTANCE, ENSURING OUR MEMBERS CAN RETAIN THEIR INDEPENDENCE AND ENJOY THE COMFORT OF THEIR HOMES AS THEY AGE. MEMBERS ALSO ENJOY THE PRIVILEGE OF ACCESSING THE MYRIAD OF AMENITIES ON OUR MAIN CAMPUS, SEAMLESSLY BRIDGING HOME LIVING WITH COMMUNITY ENGAGEMENT.

    Expenses $125,875 · Revenue $17,500

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Jason Cronk

    CEO

    Total calculated
    $331,232
    From this org
    $304,028
    From related orgs
    $0
    Other
    $27,204
    Hours/week
    38 + 2 related

    Schedule J breakdown matched by us

    Base
    $304,028
    Bonus
    $0
    Other
    $0
    Deferred
    $11,244
    Nontaxable benefits
    $15,960
    Filer's total
    $331,232

  • Teryn Waldenberg

    CFO

    Total calculated
    $195,055
    From this org
    $180,633
    From related orgs
    $0
    Other
    $14,422
    Hours/week
    38 + 2 related

    Schedule J breakdown matched by us

    Base
    $180,633
    Bonus
    $0
    Other
    $0
    Deferred
    $7,456
    Nontaxable benefits
    $6,966
    Filer's total
    $195,055

  • Carla Wilton

    COO

    Total calculated
    $195,976
    From this org
    $172,597
    From related orgs
    $0
    Other
    $23,379
    Hours/week
    38 + 2 related

    Schedule J breakdown matched by us

    Base
    $163,297
    Bonus
    $9,300
    Other
    $0
    Deferred
    $6,959
    Nontaxable benefits
    $16,420
    Filer's total
    $195,976

  • William Shaffer

    ADMINISTRATOR/DIRECTOR OF REHAB

    Total calculated
    $152,144
    From this org
    $130,847
    From related orgs
    $0
    Other
    $21,297
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $104,437
    Bonus
    $26,410
    Other
    $0
    Deferred
    $5,627
    Nontaxable benefits
    $15,670
    Filer's total
    $152,144

  • David Jolly

    PLANT & OPERATIONS DIRECTOR

    Total calculated
    $136,684
    From this org
    $132,443
    From related orgs
    $0
    Other
    $4,241
    Hours/week
    40

  • Lisa Gandolfi

    DIRECTOR OF NURSING

    Total calculated
    $120,384
    From this org
    $114,481
    From related orgs
    $0
    Other
    $5,903
    Hours/week
    40

  • David Garnett

    REGISTERED NURSE

    Total calculated
    $119,253
    From this org
    $108,857
    From related orgs
    $0
    Other
    $10,396
    Hours/week
    46

  • Shelly Hensley

    RN NIGHT SHIFT SUPERVISOR

    Total calculated
    $114,415
    From this org
    $112,363
    From related orgs
    $0
    Other
    $2,052
    Hours/week
    43

  • Callie Langohr

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Jim Heim

    IMMEDIATE PAST CHAIR

    Total calculated
    $0
    Hours/week
    2

  • John Erfle

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Larry Simpson

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Jeff Wilson

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Linda Conners

    DIRECTOR (THROUGH 10/16/22)

    Total calculated
    $0
    Hours/week
    1

  • Daren Engellant

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • David Habel

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dr Larry Iwersen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Tom Lund

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Doug Nelson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Pastor Seth Nelson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Judy Windauer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 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 · 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

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.

  • IMMANUEL FOUNDATION

    501(C)(3) · SUPPORT IMMANUEL LIVING · MT · controlled entity

    Directly controlled by IMMANUEL LIVING

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.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • IMMANUEL CONNECTIONS LLC

    INACTIVE · MT · income $0 · assets $0

    Directly controlled by IMMANUEL LIVING

  • GROWING ROOTS EARLY LEARNING CENTER

    CHILD CARE · MT · income $113,218 · assets $287,113

    Directly controlled by IMMANUEL LIVING

  • IMMANUEL LIVING AT HOME LLC

    AT HOME SERVICES FOR OLDER ADULTS · MT · income $17,500 · assets $0

    Directly controlled by IMMANUEL LIVING

Provenance

Return type
form_990
Tax year
2022
Filed
7 May 2024
IRS schema version
2022v5.0
Source object
202431309349302018

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.