Bethesda Home in Webster, South Dakota (SD)

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Bethesda Home
Employer Identification Number (EIN)460332387
Name of OrganizationBethesda Home
Address129 W Highway 12, Webster, SD 57274-1000
ActivitiesChurch, synagogue, etc
SubsectionReligious Organization
Ruling Date04/1987
DeductibilityContributions are deductible
FoundationChurch
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$1,959,688
Amount of Income$3,176,541
Form 990 Revenue Amount$3,157,943


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Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?YesYes
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?YesYes
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?YesYes
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 1096613
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return116111
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?YesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$65,617$88,910
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$11,577$4,342
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization01
Statement of Revenue
201120122013
Total revenue$3,182,373$3,106,750$3,157,943
Contributions, Gifts, Grants and Other Similar Amounts$148,102$36,400$105,918
Program Service Revenue$3,038,463$3,121,832$3,070,164
623000$3,076,386$3,018,761
722210$29,328$28,320
623000$9,495$13,745
812300$6,623$9,338
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$482$507$459
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$-4,674$-51,989$-18,598
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $0$0 / $17,500$0 / $0
Less: cost or other basis and sales expenses (Securities / Other)$0 / $4,674$0 / $69,489$0 / $18,598
Gain or (loss) (Securities / Other)$0 / $-4,674$0 / $-51,989$0 / $-18,598
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$0$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$2,877,403$2,912,199$3,041,110
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$87,680$77,740$91,532
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$1,630,439$1,619,234$1,603,557
Pension plan accruals and contributions$33,969$12,817
Other employee benefits$114,890$199,214
Payroll taxes$118,789$117,029$114,003
Fees for services (non-employees)
Management$0$0
Legal$9,830$2,281
Accounting$25,785$27,852
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$119,222$211,773
Advertising and promotion$5,278$5,674
Office expenses$100,945$100,946
Information technology$11,623$18,273
Royalties$0$0
Occupancy$122,074$122,773
Travel$14,045$9,038
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$9,945$12,651
Interest$28,032$26,034
Payments to affiliates$0$0
Depreciation, depletion, and amortization$133,621$122,519
Insurance$44,815$46,196
Other expenses$185,176$189,634
Other expenses$125,877$111,948
Other expenses$12,525$11,931
Other expenses$544$464
Balance Sheet
201120122013
Total assets$1,559,261$1,707,822$1,959,688
Cash - non-interest-bearing$0$0
Savings and temporary cash investments$658,591$675,846
Pledges and grants receivable, net$0$0
Accounts receivable, net$134,843$146,272
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$21,196$21,318
Prepaid expenses and deferred charges$212$608
Land, buildings, and equipment: cost or other basis$882,559$1,103,182
Investments - publicly traded securities$0$0
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$10,421$12,462
Total liabilities$1,268,651$1,222,661$1,357,694
Accounts payable and accrued expenses$161,926$213,541
Grants payable$0$0
Deferred revenue$0$0
Tax-exempt bond liabilities$910,000$840,000$760,000
Escrow or custodial account liability$6,300$7,802
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$220,779$214,435$207,930
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$168,421
Total net assets or fund balances$290,610$485,161$601,994
Unrestricted net assets$485,161$601,994
Temporarily restricted net assets$0$0
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$11,291,532
Subtotal$15,542,040
Gifts, grants, contributions, and membership fees received$492,257
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$14,931,306
Gross receipts from activities that are not an unrelated trade or business under section 513$118,477
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$4,250,508
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$4,250,508
Total support$15,567,501
Public support$15,542,040
Subtotal$25,461
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$2,197
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$23,264
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$0
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$37,708$0$37,708
Gross receipts or sales less returns and allowances$37,708$0$0
Cost of goods sold$0$0$0
Gross profit$377,081$0$37,708
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$23,534
Compensation of officers, directors, and trustees$0
Salaries and wages$16,638
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$6,896
Unrelated business taxable income$0
Unrelated business taxable income before net operating loss deduction$14,174
Net operating loss deduction$14,174
Unrelated business taxable income before specific deduction$0
Specific deduction$1,000
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Other organizations in South Dakota
IdNameAddressStateEstablishedTotal Income
1Perkins County Rural Water System IncPO BOX 160, Bison, SD 57620-0160SD1994-07$1,065,515
2Lewis And Clark Rural Water System Inc46986 Monty Street, Tea, SD 57064-8191SD1991-07$14,516,167
3Delta Dental Plan Of South DakotaPO BOX 1157, Pierre, SD 57501-1157SD1969-05$112,997,319
4Belle Fourche Lodge No 859 Loyal Order Of Moose, 859PO BOX 367, Belle Fourche, SD 57717-0367SD1935-08$58,167
5Independent Order Of Odd Fellows, Gd Ldg S Dakota & 0 Juris Ld1140 N Main St Ste 15, Spearfish, SD 57783-1553SD1962-05$462,096
6Knights Of Columbus, 859 Cretin CouncilPO BOX 403, Watertown, SD 57201-0403SD1940-10$52,195
7Bakers Local 433 Welfare Fund1248 River Dr, N Sioux City, SD 57049-3009SD1973-10$5,139,934
8Northwestern Energy Welfare Benefit Trust3010 W 69th St, Sioux Falls, SD 57108-5613SD1996-05$1,388,382
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12Big Sioux Nursery Inc16613 Sioux Conifer Rd, Watertown, SD 57201-7538SD1997-04$782,336
13Black Hills Childrens Ranch Inc, Pioneer Credit Counseling1644 Concourse Dr, Rapid City, SD 57703-4720SD1982-04$2,068,279
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16Christian Service Council Of Grant CountyPO BOX 504, Milbank, SD 57252-0504SD1984-09$271,579
17Community Coordinated Transportation System, Community Transit1600 E Dakota Ave, Pierre, SD 57501-4040SD1999-10$4,504,656
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19Avera Gettysburg606 E Garfield Ave, Gettysburg, SD 57442-1325SD1979-10$6,931,466
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20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinateDiakon Lutheran Social Ministries798 Hausman Road, Allentown, PA 18104-9108PA1963-08$367,166,665
SubordinateCalifornia Lutheran University60 West Olsen Road M/C 1200, Thousand Oaks, CA 91360-2700CA1983-01$188,266,179
SubordinateEcumen3530 Lexington Ave N, Shoreview, MN 55126-8166MN1963-08$140,330,380
SubordinateConcordia College Corporation901 8th St S, Moorhead, MN 56562-0001MN1988-04$131,672,602
SubordinateLutheran Social Services Of Illinois1001 E Touhy Ave Ste 77, Des Plaines, IL 60018-5801IL1963-08$111,429,567
SubordinateLutheran Social Services Of Michigan8131 E Jefferson Ave, Detroit, MI 48214-2610MI1961-11$102,262,272
SubordinateLutheran Social Service Of Minnesota, Swanville Senior CenterPo Box 334, Swanville, MN 56382MN1963-08$95,323,857
SubordinateTexas Lutheran University1000 W Court St, Seguin, TX 78155-5978TX1961-11$62,230,425
SubordinateSpiritrust Lutheran1050 Pennsylvania Ave, York, PA 17404-1983PA1963-08$61,081,928
SubordinateLutheran Social Service Of The South IncPO BOX 140767, Austin, TX 78714-0767TX1961-11$56,815,401
SubordinateEger Health Care And Rehabilitation Center140 Meisner Ave, Staten Island, NY 10306-1236NY1988-04$47,618,146
SubordinateMidland University900 N Clarkson St, Fremont, NE 68025-4254NE1963-08$40,417,775
SubordinateShepherd Of The Valley Lutheran Retirement Services Inc5525 Silica Rd, Austintown, OH 44515-1002OH1985-09$36,238,440
SubordinateLutheran Augustana Center For Extended Care And Rehabilitation, Augustana Lutheran Home For Aged5434 2nd Ave, Brooklyn, NY 11220-2606NY1963-08$34,324,807
SubordinateAllegheny Lutheran Social Ministries Inc998 Logan Blvd, Altoona, PA 16602-4026PA1963-08$28,043,641
SubordinateSt Johns Lutheran Ministries Inc3940 Rimrock Rd, Billings, MT 59102-0141MT1961-11$26,670,944
SubordinateLutheran Social Services Group Inc, Group Return715 Falconer St, Jamestown, NY 14701-1935NY1987-04$24,386,666
SubordinateLutheran Social Services Of South Dakota Inc1601 Milwaukee Avenue Ne, Aberdeen, SD 57401SD1963-08$21,200,235
SubordinateLutheran Home At Moorestown6 Terri Ln Ste 300, Burlington, NJ 08016-4911NJ1987-04$20,021,302
SubordinateEvangelical Lutheran Church In America, Josephine Sunset Home Inc9901 272nd Pl Nw, Stanwood, WA 98292-7449WA1961-11$19,989,110
Number of affiliated organizations
Alaska24
Alabama14
Arkansas14
Arizona86
California325
Colorado76
Connecticut41
District of Columbia11
Delaware9
Florida152
Georgia77
Hawaii10
Iowa388
Idaho32
Illinois414
Indiana124
Kansas96
Kentucky24
Louisiana8
Massachusetts45
Maryland151
Maine8
Michigan202
Minnesota934
Missouri62
Mississippi10
Montana99
North Carolina215
North Dakota344
Nebraska186
New Hampshire12
New Jersey139
New Mexico16
Nevada19
New York299
Ohio349
Oklahoma23
Oregon83
Pennsylvania948
Rhode Island8
South Carolina121
South Dakota202
Tennessee36
Texas324
Utah17
Virginia133
Vermont7
Washington208
Wisconsin448
West Virginia34
Wyoming11
International15
Total7,633

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