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← WESTERN HORIZONS LIVING CENTERS

Form 990 for tax year 2023

Filed by WESTERN HORIZONS LIVING CENTERS.

Totals

Total revenue
$5,537,306
Total expenses
$5,375,784
Contributions and grants received
$80,302
Grants paid
$0
Program service revenue
$5,461,195
Investment income
-$14,271
Other revenue
$10,080
Total assets, end of year
$1,129,883
Total liabilities, end of year
$461,808
Net assets or fund balances, end of year
$668,075
Program services expenses (Part IX)
$4,790,434
Management and general expenses
$585,350
Fundraising expenses
$0
Program service expenses (Part III)
$4,790,434

Program services were 89.1% 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

    $63,386

  • 1f · All other contributions, gifts and grants

    $16,916

  • 2a · Program service revenue: RESIDENT SERVICE REVEN

    total $4,901,427 · related or exempt $4,901,427

  • 2b · Program service revenue: ASSISTED LIVING REVENU

    total $528,697 · related or exempt $528,697

  • 2c · Program service revenue: ANCILLARY SERVICE REVE

    total $31,071 · related or exempt $31,071

  • 3 · Investment income

    total $809 · excluded $809

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

    other assets $15,080

  • 7c · Gain or loss

    other assets -$15,080

  • 7d · Net gain or loss

    total -$15,080 · excluded -$15,080

  • 11a · Other revenue: INSURANCE PROCEEDS

    total $10,080 · excluded $10,080

  • 11e · Other revenue, total

    $10,080

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $13,400 · program services $13,400

  • 7 · Other salaries and wages

    total $1,377,190 · program services $1,230,107 · management and general $147,083

  • 8 · Pension plan contributions

    total $35,024 · program services $31,559 · management and general $3,465

  • 9 · Other employee benefits

    total $168,545 · program services $145,784 · management and general $22,761

  • 10 · Payroll taxes

    total $102,458 · program services $91,193 · management and general $11,265

  • 11a · Fees: management

    total $94,631 · management and general $94,631

  • 11b · Fees: legal

    total $17,516 · management and general $17,516

  • 11c · Fees: accounting

    total $16,465 · management and general $16,465

  • 11g · Fees: other

    total $2,663,580 · program services $2,593,817 · management and general $69,763

  • 12 · Advertising and promotion

    total $312 · management and general $312

  • 13 · Office expenses

    total $1,405 · management and general $1,405

  • 14 · Information technology

    total $29,067 · management and general $29,067

  • 16 · Occupancy

    total $229,062 · program services $222,614 · management and general $6,448

  • 17 · Travel

    total $10,876 · program services $6,399 · management and general $4,477

  • 20 · Interest

    total $8,409 · program services $8,409

  • 22 · Depreciation, depletion and amortization

    total $90,047 · program services $85,841 · management and general $4,206

  • 23 · Insurance

    total $42,674 · program services $23,675 · management and general $18,999

  • 24a · Other expenses: SUPPLIES - MEDICAL & OT

    total $263,321 · program services $256,807 · management and general $6,514

  • 24b · Other expenses: BAD DEBT EXPENSE

    total $99,274 · management and general $99,274

  • 24c · Other expenses: MAINTENANCE

    total $43,392 · program services $41,673 · management and general $1,719

  • 24d · Other expenses: EQUIPMENT

    total $26,225 · program services $21,925 · management and general $4,300

  • 24e · All other expenses

    total $42,911 · program services $17,231 · management and general $25,680

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $74,898 · end of year $155,413

  • 4 · Accounts receivable

    beginning of year $344,865 · end of year $393,097

  • 8 · Inventories for sale or use

    beginning of year $27,543 · end of year $25,974

  • 9 · Prepaid expenses and deferred charges

    beginning of year $14,572 · end of year $17,720

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

    $2,816,785

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

    $2,284,506

  • 10c · Land, buildings and equipment, net

    beginning of year $597,584 · end of year $532,279

  • 15 · Other assets

    beginning of year $5,400 · end of year $5,400

  • 17 · Accounts payable and accrued expenses

    beginning of year $298,607 · end of year $256,201

  • 21 · Escrow or custodial account liability

    beginning of year $23,447 · end of year $25,044

  • 23 · Secured mortgages and notes payable

    beginning of year $210,354 · end of year $131,626

  • 25 · Other liabilities

    beginning of year $28,617 · end of year $48,937

  • 27 · Net assets without donor restrictions

    beginning of year $503,837 · end of year $668,075

Mission and programs · 2023

Mission

THE MISSION OF WESTERN HORIZONS LIVING CENTERS IS TO ASSIST OUR NEIGHBORS IN ACHIEVING AND MAINTAINING THEIR HIGHEST LEVEL OF INDEPENDENCE IN A CARING AND RESPECTFUL ENVIRONMENT.

Activities or mission (Part I)

TO ASSIST OUR NEIGHBORS IN ACHIEVING AND MAINTAINING THEIR HIGHEST LEVEL OF INDEPENDENCE.

  • WESTERN HORIZONS LIVING CENTERS (WHLC) OPERATES A 45 BED SKILLED NURSING FACILITY. IN ADDITION TO THE BASIC DAILY ROUTINE CARE, STAFF ALSO PROVIDE PHYSICAL THERAPY, OCCUPATIONAL THERAPY, ACTIVITIES, AND SOCIAL SERVICES TO THE RESIDENTS. ON AVERAGE, LONG-TERM CARE SERVICES WERE PROVIDED TO 37 RESIDENTS PER DAY FOR THIS REPORTING PERIOD. THERE WERE 13,484 SKILLED NURSING DAYS WITH ABOUT 51% OF THOSE DAYS BEING MEDICAID CERTIFIED. THROUGHOUT THE YEAR, WHLC AND COMMUNITY INDIVIDUALS/GROUPS PROVIDED MANY VARIED FORMS OF PROGRAMMING, INCLUDING EXERCISE GROUPS, MUSICAL ENTERTAINMENT, BINGO, VAN TRIPS, COMMUNITY OUTINGS, SOCIAL EVENTS, MONTHLY BIRTHDAY PARTIES, EDUCATIONAL PROGRAMS, MOVIES AND BEDSIDE ACTIVITIES. LOCAL CLERGY AND FACILITY STAFF CONDUCTED REGULAR WORSHIP SERVICES AND BIBLE STUDIES FOR RESIDENTS. A GROUP OF LOCAL LADIES WEEKLY VOLUNTEER THEIR SERVICES IN HAIRDRESSING FOR THE RESIDENTS.

    Expenses $4,351,405 · Revenue $4,932,498

  • IN ADDITION TO THE SKILLED NURSING FACILITY, WHLC OPERATED A 16-UNIT ASSISTED LIVING FACILITY KNOWN AS WESTERN HORIZONS ASSISTED LIVING (WHAL). IT PROVIDES HANDICAP ACCESSIBLE BATHROOMS IN THE ROOMS, ELECTRIC DOOR OPENERS THROUGHOUT THE FACILITY, AND IS ALL ON ONE LEVEL TO PROVIDE EASY ACCESSIBILITY TO THE TENANTS. WHAL OPERATES CHARITABLY BY MEETING THE PHYSICAL, EMOTIONAL, RECREATIONAL, SOCIAL, RELIGIOUS, AND SIMILAR NEEDS OF ELDERLY PEOPLE. SOME OF THE ACTIVITIES INCLUDE CARD PLAYING, GARDENING, WEEKLY RELIGIOUS GATHERINGS, AND SOCIAL INTERACTION WITH EACH OTHER OR FAMILY VISITORS. STAFF ALSO PROVIDES OTHER HEALTH-RELATED SERVICES INCLUDING BATHING, HAIR, SKIN AND NAIL CARE, DRESSING, ASSISTANCE WITH MOBILITY, COMMUNICATION AND REMINDERS, MEDICATION MANAGEMENT, HOUSEKEEPING AND LAUNDRY SERVICES, MEAL PLANNING AND PREPARATION, EXERCISE PROGRAM, AND MONITORING BLOOD SUGARS, VITAL SIGNS AND OXYGEN. WHILE THERE HAS BEEN SOME TURNOVER THROUGHOUT THE YEAR DUE TO DEATH AND/OR THE TENANT NEEDING A HIGHER LEVEL OF CARE, THE FACILITY MAINTAINS A HIGH OCCUPANCY PERCENTAGE DUE TO STEADY DEMAND FOR THIS LEVEL OF CARE.

    Expenses $439,029 · Revenue $528,697

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

Listed in Part VII

  • Dan Erickson

    REPRESENTATIVE

    Total calculated
    $0
    Hours/week
    1

  • Dr Josh Ranum

    MEDICAL LIASON

    Total calculated
    $443,809
    From this org
    $5,000
    From related orgs
    $420,329
    Other
    $18,480
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $5,000 + $420,329 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $9,900 related
    Nontaxable benefits
    $0 + $8,580 related
    Filer's total
    $5,000 + $438,809 related

  • Dr Kent Hoerauf

    MEDICAL LIASON

    Total calculated
    $141,190
    From this org
    $8,400
    From related orgs
    $117,965
    Other
    $14,825
    Hours/week
    1 + 39 related

  • Heidi Mellmer

    SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Kathy Vliem

    REPRESENTATIVE

    Total calculated
    $0
    Hours/week
    1

  • Laurie Wickstrom

    VICE CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • Ron Dragoo

    VICE CHAIRMAN (TERM SEPT 2023)

    Total calculated
    $0
    Hours/week
    1

  • Seth Skogen

    CHAIRMAN & LIASON TO WRHSF BOARD

    Total calculated
    $0
    Hours/week
    1

  • Steve McFarland

    REPRESENTATIVE

    Total calculated
    $0
    Hours/week
    1

  • Todd Fink

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • Alyson Kornele

    CEO

    Total calculated
    $203,116
    From this org
    $0
    From related orgs
    $180,308
    Other
    $22,808
    Hours/week
    3 + 37 related

    Schedule J breakdown matched by us

    Base
    $0 + $180,308 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $22,808 related
    Filer's total
    $0 + $203,116 related

  • Nathan Stadheim

    CFO

    Total calculated
    $177,319
    From this org
    $0
    From related orgs
    $146,717
    Other
    $30,602
    Hours/week
    6 + 34 related

    Schedule J breakdown matched by us

    Base
    $0 + $146,717 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $4,868 related
    Nontaxable benefits
    $0 + $25,734 related
    Filer's total
    $0 + $177,319 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

None.

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

The filer's explanations (Part III)

PART I, LINE 3
THE ORGANIZATION'S CEO IS COMPENSATED BY WEST RIVER HEALTH SERVICES (A RELATED PARTY). THE BOARD OF DIRECTORS OF WEST RIVER HEALTH SERVICES FOUNDATION (PARENT ORGANIZATION OF WEST RIVER HEALTH SERVICES AND WESTERN HORIZONS LIVING CENTERS) DETERMINES THE CEO'S COMPENSATION VIA COMPENSATION COMMITTEE, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.

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.

Provenance

Return type
form_990
Tax year
2023
Filed
17 February 2025
IRS schema version
2023v6.0
Source object
202510489349301651

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