Dow Rummel Village in Sioux Falls, South Dakota (SD)

Dow Rummel Village
Employer Identification Number (EIN)	460271277
Name of Organization	Dow Rummel Village
Address	1321 W Dow Rummel St, Sioux Falls, SD 57104-7808
Activities	Hospital, Housing for the aged (see also 153), Other religious activities
Subsection	Charitable Organization
Ruling Date	05/1968
Deductibility	Contributions are deductible
Foundation	Organization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	04/2014
Assets	$10,000,000 to $49,999,999
Income	$10,000,000 to $49,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$42,539,641
Amount of Income	$12,892,264
Form 990 Revenue Amount	$12,548,893
National Taxonomy of Exempt Entities (NTEE)	Human Services - Multipurpose and Other: Senior Continuing Care Communities

Non-representatives - add comments:

Amount of income in 2014: $12,892,264

Dow Rummel Village:	$12,892,264
Other organizations performing similar types of work:	$15,223,418

Assets in 2014: $42,539,641

Dow Rummel Village:	$42,539,641
Other organizations performing similar types of work:	$27,089,417

Expenses in 2013: $11,237,429

Dow Rummel Village:	$11,237,429
Other organizations performing similar types of work:	$13,481,543

Income to expenses ratio in 2013: 1.1

This organization:	1.1
Other organizations performing similar types of work:	1.1

Expenses allocated to program services in 2007: 90.0%

Dow Rummel Village:	90.0%
Other organizations performing similar types of work:	86.2%

Number of employees in 2013: 259

This organization:	259
Other organizations performing similar types of work:	269

Employees paid over $100,000 in 2013: 1.9%

This organization:	1.9%
Other organizations performing similar types of work:	0.0%

Grants share in income in 2013: 1.1%

This organization:	1.1%
Other organizations performing similar types of work:	0.7%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?		Yes
Is the organization required to complete Schedule B, Schedule of Contributors?		Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?		No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?		No
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?		No
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?		No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?		No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?		No
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?		Yes
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?		Yes
Did the organization report an amount for land, buildings, and equipment?		Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?		No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?		No
Did the organization report an amount for other assets that is 5% or more of its total assets?		No
Did the organization report an amount for other liabilities?		Yes
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)?		Yes
Did the organization obtain separate, independent audited financial statements for the tax year?		No
Was the organization included in consolidated, independent audited financial statements for the tax year?		Yes
Is the organization a school described in section 170(b)(1)(A)(ii)?		No
Did the organization maintain an office, employees, or agents outside of the United States?		No
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?		No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?		No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?		No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?		No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?		No
Did the organization report more than $15,000 of gross income from gaming activities?		No
Did the organization operate one or more hospital facilities?		No
Did the organization attach a copy of its audited financial statements?		No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?		No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?		Yes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?		No
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?		Yes
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?		No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?		No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?		No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?		No
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?		No
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?		No
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?		No
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?		No
A family member of a current or former officer, director, trustee, or key employee?		Yes
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?		No
Did the organization receive more than $25,000 in non-cash contributions?		No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?		No
Did the organization liquidate, terminate, or dissolve and cease operations?		No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?		No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?		No
Was the organization related to any tax-exempt or taxable entity?		Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?		Yes
Did the organization make any transfers to an exempt non-charitable related organization?		No
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?		No

	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096			24
The number of Forms W-2G			0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?			Yes
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 return			259
Did the organization file all required federal employment tax returns?			Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	Yes	Yes	Yes
Has it filed a Form 990-T for this year?			Yes
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)?			No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?			No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?			No
Did the organization file Form 8886-T?			No
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?			No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?			No
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?			No
Did the organization notify the donor of the value of the goods or services provided?			No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?			No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?			No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?			No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?			No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?			No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?			No
Did the sponsoring organization make any taxable distributions under section 4966?			No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?			No
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?			No
The amount of tax-exempt interest received or accrued during the year			$0
Is the organization licensed to issue qualified health plans in more than one state?			No
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
The amount of reserves on hand			$0
Did the organization receive any payments for indoor tanning services during the tax year?			No
Has it filed a Form 720 to report these payments?			No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization		$235,046
Total reportable compensation from related organizations		$0
Total estimated amount of other compensation from the organization and related organizations		$17,756
Total number of individuals who received more than $100,000 of reportable compensation from the organization		2
Total number of independent contractors who received more than $100,000 of compensation from the organization		3

	2011	2012	2013
Statement of Revenue
Total revenue	$11,358,131	$11,570,077	$12,112,965
Contributions, Gifts, Grants and Other Similar Amounts	$132,506	$216,863	$134,566
Program Service Revenue	$10,457,034	$10,920,161	$11,337,026
623000			$11,337,026
All other program service revenue			$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$246,104	$272,651	$277,346
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$0	$0	$0
Net rental income	$15,089	$15,885	$19,725
Gross rents (Real / Personal)	$280,518 / $0	$279,191 / $0	$247,509 / $0
Less: rental expenses (Real / Personal)	$265,429 / $0	$263,306 / $0	$227,784 / $0
Rental income or (loss) (Real / Personal)	$15,089 / $0	$15,885 / $0	$19,725 / $0
Net gain/loss from sales of assets other than inventory	$497,945	$134,185	$299,914
Gross amount from sales of assets other than inventory (Securities / Other)	$15,307,834 / $0	$4,359,306 / $0	$10,879,359 / $0
Less: cost or other basis and sales expenses (Securities / Other)	$14,809,889 / $0	$4,225,121 / $0	$10,579,445 / $0
Gain or (loss) (Securities / Other)	$497,945 / $0	$134,185 / $0	$299,914 / $0
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	$9,453	$10,332	$-5,406
Gross sales of inventory, less returns and allowances	$91,627	$95,035	$91,563
Less: cost of goods sold	$82,174	$84,703	$96,969
Miscellaneous Revenue	$0	$0	$49,794
900099			$49,794
All other revenue			$0

	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$10,034,541	$10,571,357	$11,237,429
Grants and other assistance to domestic organizations and domestic governments			$0
Grants and other assistance to domestic individuals			$62,166
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals			$0
Benefits paid to or for members			$0
Compensation of current officers, directors, trustees, and key employees	$223,813	$226,920	$257,631
Compensation not included above, to disqualified persons			$61,508
Other salaries and wages	$3,934,827	$4,272,338	$4,559,493
Pension plan accruals and contributions			$38,380
Other employee benefits			$397,634
Payroll taxes	$295,358	$328,206	$352,304
Fees for services (non-employees)
Management			$0
Legal			$0
Accounting			$0
Lobbying			$0
Professional fundraising services	$0	$0	$0
Investment management fees			$36,266
Other			$825,102
Advertising and promotion			$86,754
Office expenses			$951,012
Information technology			$0
Royalties			$0
Occupancy			$678,228
Travel			$27,031
Payments of travel or entertainment expenses for any federal, state, or local public officials			$0
Conferences, conventions, and meetings			$6,782
Interest			$1,311,611
Payments to affiliates			$0
Depreciation, depletion, and amortization			$1,175,224
Insurance			$204,205
Other expenses			$47,033
Other expenses			$45,867
Other expenses			$31,543
Other expenses			$27,527
Other expenses			$54,128

	2011	2012	2013
Balance Sheet
Total assets	$40,931,018	$41,043,329	$41,308,331
Cash - non-interest-bearing			$0
Savings and temporary cash investments			$656,411
Pledges and grants receivable, net			$18,000
Accounts receivable, net			$706,491
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees			$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
Notes and loans receivable, net			$0
Inventories for sale or use			$13,593
Prepaid expenses and deferred charges			$44,046
Land, buildings, and equipment: cost or other basis			$25,714,932
Investments - publicly traded securities			$13,294,862
Investments - other securities			$0
Investments - program-related			$0
Intangible assets			$0
Other assets			$859,996
Total liabilities	$37,928,587	$37,663,292	$37,090,216
Accounts payable and accrued expenses			$1,712,233
Grants payable			$0
Deferred revenue			$7,979,167
Tax-exempt bond liabilities	$27,705,000	$27,025,000	$26,310,000
Escrow or custodial account liability			$3,608
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons			$0
Secured mortgages and notes payable to unrelated third parties	$961,689	$913,995	$868,750
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)			$216,458
Total net assets or fund balances	$3,002,431	$3,380,037	$4,218,115
Unrestricted net assets			$3,196,044
Temporarily restricted net assets			$590,550
Permanently restricted net assets			$431,521
Capital stock or trust principal, or current funds			$0
Paid-in or capital surplus, or land, building, or equipment fund			$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 supported	0
Sum of amounts of support	$0

	2009 - 2013 Total
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
Public support	$51,285,090
Subtotal	$51,615,090
Gifts, grants, contributions, and membership fees received	$844,814
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	$50,644,670
Gross receipts from activities that are not an unrelated trade or business under section 513	$125,606
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	$330,000
Amounts received from disqualified persons	$330,000
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support	$0
Total support	$54,014,711
Public support	$51,615,090
Subtotal	$2,399,621
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$2,349,722
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975	$49,899
Net income from unrelated business activities, whether or not the business is regularly carried on	$0
Other income	$0

	2000	2001	2002	2006	2007
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$3,626,785	$4,831,115	$4,486,933	$8,471,974	$10,020,127
Contributions, gifts, grants, and similar amounts received	$169,856	$742,192	$442,267	$179,319	$167,539
Contributions to donor advised funds				$0	$0
Direct public support	$169,856	$742,192	$442,267	$179,319	$167,539
Indirect public support	$0	$0	$0	$0	$0
Government contributions (grants)	$0	$0	$0	$0	$0
Program service revenue including government fees and contracts	$3,312,804	$3,520,659	$3,778,331	$7,344,470	$8,007,481
Membership dues and assessments	$0	$0	$0	$0	$0
Interest on savings and temporary cash investments	$131,002	$106,130	$327,466	$367,381	$1,446,572
Dividends and interest from securities	$0	$0	$0	$0	$0
Net rental income or (loss)	$-10,378	$-23,871	$-13,604	$-16,192	$-29,964
Gross rents	$235,601	$241,273	$240,781	$248,795	$249,132
Less: rental expenses	$245,979	$265,144	$254,385	$264,987	$279,096
Other investment income	$0	$0	$0	$0	$0
Gain or (loss) from sales of assets other than inventory	$12,688	$443,253	$-58,858	$614,143	$444,009
Gross amount from sales of assets other than inventory	$302,222	$1,390,861	$1,200,612	$614,143	$5,967,866
Less: cost or other basis and sales expenses	$289,534	$947,608	$1,259,470	$0	$5,523,857
Net income or (loss) from special events and activities	$0	$0	$0	$0	$0
Gross revenue	$0	$0	$6,268	$7,657	$6,633
Less: direct expenses other than fundraising expenses	$0	$0	$6,268	$7,657	$6,633
Gross profit or (loss) from sales of inventory	$0	$0	$0	$-17,147	$-15,510
Gross sales of inventory, less returns and allowances	$0	$0	$0	$64,425	$72,267
Less: cost of goods sold	$0	$0	$0	$81,572	$87,777
Other revenue	$10,813	$42,752	$11,331	$0	$0
Total expenses	$3,570,119	$3,733,812	$4,717,079	$8,604,446	$10,680,325
Program services	$2,507,525	$3,006,993	$3,289,139	$7,683,318	$9,611,887
Management and general	$999,789	$628,425	$1,350,102	$882,134	$1,021,997
Fundraising	$62,805	$98,394	$77,838	$38,994	$46,441
Payments to affiliates	$0	$0	$0	$0	$0
Net assets or fund balances at end of year	$6,187,746	$7,177,111	$6,893,477	$5,709,812	$4,420,691
Excess or (deficit) for the year	$56,666	$1,097,303	$-230,146	$-132,472	$-660,198
Net assets or fund balances at beginning of year	$6,156,608	$6,187,746	$7,177,111	$5,637,570	$5,709,812
Other changes in net assets or fund balances	$-25,528	$-107,938	$-53,488	$204,714	$-628,923

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2007)
Total functional expenses	$10,680,325	$9,611,887	$1,021,997	$46,441
Grants paid from donor advised funds		$0
Other grants and allocations		$0
Specific assistance to individuals		$0
Benefits paid to or for members		$0
Compensation of current officers, directors, key employees, etc.	$288,828	$86,648	$173,297	$28,883
Compensation of former officers, directors, key employees, etc.	$0	$0	$0	$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)	$0	$0	$0	$0
Salaries and wages of employees not included above	$3,328,487	$3,114,359	$203,978	$10,150
Pension plan contributions not included above	$41,197	$18,371	$22,826	$0
Employee benefits not included above	$275,982	$249,737	$26,165	$80
Payroll taxes	$265,745	$237,429	$27,539	$777
Professional fundraising fees	$0	$0	$0	$0
Accounting fees	$35,533	$0	$35,533	$0
Legal fees	$1,847	$0	$1,847	$0
Supplies	$735,876	$691,391	$43,091	$1,394
Telephone	$21,036	$0	$21,036	$0
Postage and shipping	$5,316	$1,875	$3,265	$176
Occupancy	$644,092	$644,092	$0	$0
Equipment rental and maintenance	$20,446	$19,416	$785	$245
Printing and publications	$31,321	$1,915	$29,406	$0
Travel	$1,821	$1,319	$502	$0
Conferences, conventions, and meetings	$10	$0	$10	$0
Interest	$3,134,206	$3,134,206	$0	$0
Depreciation, depletion, etc.	$1,145,545	$1,145,545	$0	$0
Other expenses not covered above	$703,037	$265,584	$432,717	$4,736

	2000	2001	2002	2006	2007
Balance Sheets
Total assets	$12,449,406	$13,812,803	$41,408,955	$71,136,212	$66,468,156
Cash - non-interest-bearing	$500	$500	$500	$0	$206,065
Savings and temporary cash investments	$327,508	$1,079,055	$138,275	$258,693	$827,573
Accounts receivable less allowance for doubtful accounts	$249,687	$138	$9,625	$485,104	$161,606
Pledges receivable less allowance for doubtful accounts	$0	$512,367	$422,500	$61,824	$111,122
Grants receivable	$0	$0	$0	$0	$0
Receivables from current and former officers, directors, trustees, and key employees	$0	$0	$0	$0	$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)				$0	$0
Other notes and loans receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0
Inventories for sale or use	$10,043	$10,109	$10,984	$22,571	$10,138
Prepaid expenses and deferred charges	$17,018	$20,431	$29,965	$26,362	$4,682
Investments - publicly-traded securities				$34,730,193	$30,552,776
Investments - other securities	$0	$0	$0	$36,763	$68,557
Investments - land, buildings, and equipment less accumulated depreciation	$1,405,899	$1,610,794	$1,565,936	$1,439,996	$1,471,844
Investments - other	$2,321,345	$2,361,425	$26,186,999	$2,969,043	$2,932,787
Land, buildings, and equipment less accumulated depreciation	$8,089,690	$8,191,977	$12,100,404	$28,527,907	$27,832,809
Other assets, including program-related investments	$27,716	$26,007	$943,767	$2,577,756	$2,288,197
Total liabilities	$6,261,660	$6,635,692	$34,515,478	$65,426,400	$62,047,465
Accounts payable and accrued expenses	$296,066	$453,229	$2,072,308	$1,899,125	$2,363,413
Grants payable	$0	$0	$0	$86,814	$114,801
Deferred revenue	$4,304,114	$3,949,344	$3,936,229	$7,839,159	$7,548,447
Loans from officers, directors, trustees, and key employees	$0	$0	$0	$0	$0
Tax-exempt bond liabilities	$345,000	$260,000	$27,359,726	$54,580,000	$50,960,000
Mortgages and other notes payable	$1,316,480	$1,973,119	$1,147,215	$1,012,382	$1,060,804
Other liabilities	$0	$0	$0	$8,920	$0
Total liabilities and net assets/fund balances	$12,449,406	$13,812,803	$41,408,955	$71,136,212	$66,468,156
Total net assets or fund balances	$6,187,746	$7,177,111	$6,893,477	$5,709,812	$4,420,691

	2000	2001	2002	2006	2007
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$3,626,785	$4,831,115	$4,486,933	$8,471,974	$10,020,127
Total revenue, gains, and other support per audited financial statements	$3,626,785	$4,831,115	$4,603,728	$8,758,261	$8,383,629
Other expenses	$0	$0	$0	$204,715	$-650,107
Net unrealized gains on investments	$0	$0	$0	$204,714	$-628,923
Donated services and use of facilities	$0	$0	$0	$0	$0
Recoveries of prior year grants	$0	$0	$0	$0	$0
Other	$0	$0	$0	$1	$-21,184
Other revenue	$0	$0	$-116,795	$-81,572	$986,391
Investment expenses	$0	$0	$0	$0	$0
Other	$0	$0	$-116,795	$-81,572	$986,391

	2000	2001	2002	2006	2007
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$3,570,119	$3,733,812	$4,717,079	$8,604,446	$10,680,325
Total expenses and losses per audited financial statements	$3,595,648	$3,841,750	$4,887,362	$8,686,017	$9,672,750
Other revenue	$25,529	$107,938	$170,283	$0	$6,633
Donated services and use of facilities	$0	$0	$0	$0	$0
Prior year adjustments	$0	$0	$0	$0	$0
Losses	$25,529	$107,938	$53,488	$0	$0
Other	$0	$0	$116,795	$0	$6,633
Other expenses	$0	$0	$0	$-81,571	$1,014,208
Investment expenses	$0	$0	$0	$0	$0
Other	$0	$0	$0	$-81,571	$1,014,208

Average hours per week devoted to position	Compensation	Contributions to employee benefit plans & deferred compensation plans	Expense account and other allowances
Current Officers, Directors, Trustees, and Key Employees
65	$97,385	$15,087	$0
50	$76,211	$19,230	$0
50	$69,618	$11,297	$0

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	19
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?	No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?	No
Does the organization have a written conflict of interest policy?	Yes

Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?	Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?	No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?	Yes
Direct and indirect political expenditures	$0
Did the organization file Form 1120-POL for this year?	No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members	$0
Section 162(e) lobbying and political expenditures	$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices	$0
Taxable amount of lobbying and political expenditures	$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?	No
Amount of tax imposed on the organization during the year under: section 4911	$0
Amount of tax imposed on the organization during the year under: section 4912	$0
Amount of tax imposed on the organization during the year under: section 4955	$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?	No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958	$0
Amount of tax above, reimbursed by the organization	$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?	No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?	No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?	No
Number of employees employed in the pay period that includes March 12, 2006	156

	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
Analysis of Income-Producing Activities (for 2007)
	Business code	Amount	Exclusion code	Amount	Related or exempt function income
Total		$-45,474		$1,890,581	$8,007,481
Program service revenue
Program service revenue 1	000000	$0	00	$0	$7,990,321
Program service revenue 2	000000	$0	00	$0	$17,160
Program service revenue 3	000000	$0	00	$0	$0
Program service revenue 4	000000	$0	00	$0	$0
Program service revenue 5	000000	$0	00	$0	$0
Medicare/Medicaid payments	000000	$0	00	$0	$0
Fees and contracts from government agencies	000000	$0	00	$0	$0
Membership dues and assessments	000000	$0	00	$0	$0
Interest on savings and temporary cash investments	000000	$0	Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)	$1,446,572	$0
Dividends and interest from securities	000000	$0	00	$0	$0
Net rental income or (loss) from real estate
debt-financed property	Lessors of nonresidential buildings (except miniwarehouses)	$-29,964	00	$0	$0
not debt-financed property	000000	$0	00	$0	$0
Net rental income or (loss) from personal property	000000	$0	00	$0	$0
Other investment income	000000	$0	00	$0	$0
Gain or (loss) from sales of assets other than inventory	000000	$0	Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))	$444,009	$0
Net income or (loss) from special events	000000	$0	00	$0	$0
Gross profit or (loss) from sales of inventory	Limited-service eating places	$-15,510	00	$0	$0
Other revenue	000000	$0	00	$0	$0

EIN of corporation, partnership, or disregarded entity	Percentage of ownership interest	Total income	End-of-year assets
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
000000000	0%	$0	$0
000000000	0%	$0	$0
000000000	0%	$0	$0
000000000	0%	$0	$0

Compensation	Contributions to employee benefit plans & deferred compensation	Expense account and other allowances
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
$56,347	$19,230	$0
$58,788	$15,087	$0
$53,040	$11,297	$0
$0	$0	$0
$0	$0	$0

Total number of other employees paid over $50,000	0

Total number of other employees paid over $50,000

Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities	$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?	No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?	No
Did the organization maintain any donor advised funds?	No
Did the organization make any taxable distributions under section 4966?	No
Did the organization make a distribution to a donor, donor advisor, or related person?	No
The total number of donor advised funds owned at the end of the tax year	$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year	$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts	$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year	$0

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is	Organization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees

	1999	2000	2001	2005	2006
Support Schedule
Total	$3,488,219	$3,676,363	$4,745,994	$7,144,831	$8,723,443
Gifts, grants, and contributions received	$13,181	$169,856	$229,825	$15,005	$179,319
Membership fees received	$0	$0	$0	$0	$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose	$3,142,777	$3,127,874	$4,124,978	$6,513,602	$7,416,552
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975	$328,064	$367,820	$348,439	$607,687	$1,127,572
Net income from unrelated business activities not included above	$0	$0	$0	$0	$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$0	$0	$0	$0	$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge	$0	$0	$0	$0	$0
Other income	$4,197	$10,813	$42,752	$8,537	$0

Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures	$0
Total lobbying expenditures	$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)	$0
Total lobbying expenditures to influence a legislative body (direct lobbying)	$0
Other exempt purpose expenditures	$0
Lobbying nontaxable amount	$0
Grassroots nontaxable amount	$0

	Income	Expenses	Net
Unrelated Trade or Business Income (for 2009)
Total	$186,285	$199,515	$-13,230
Gross receipts or sales less returns and allowances	$77,404	$0	$0
Cost of goods sold	$85,322	$0	$0
Gross profit	$-7,918	$0	$-7,918
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	$194,203	$199,515	$-5,312
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 2009)
Total deductions	$0
Compensation of officers, directors, and trustees	$0
Salaries and wages	$0
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	$0
Unrelated business taxable income	$-13,230
Unrelated business taxable income before net operating loss deduction	$-13,230
Net operating loss deduction	$0
Unrelated business taxable income before specific deduction	$-13,230
Specific deduction	$1,000

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Id	Name	Address	State	Established	Total Income
Organizations performing similar types of work
1	The Evangelical Lutheran Good Samaritan Society	PO BOX 5038, Sioux Falls, SD 57117-5038	SD	1955-05	$1,420,287,292
2	Volunteers Of America Inc, Volunteers Of America National Serv	7530 Market Place Dr, Eden Prairie, MN 55344-3636	MN	1963-05	$20,753,966
3	Presbyterian Retirement Village Of Rapid City Inc	255 Texas St, Rapid City, SD 57701-7356	SD	1980-02	$18,627,757
4	Village At Marymount	5200 Marymount Village Dr, Garfield Hts, OH 44125-2973	OH	1946-03	$18,251,592
5	Dow Rummel Village	1321 W Dow Rummel St, Sioux Falls, SD 57104-7808	SD	1968-05	$12,892,264
6	Jenkins Living Center Inc	215 S Maple, Watertown, SD 57201-4316	SD	1965-03	$11,627,340
7	Morningside Manor	101 Church St, Alcester, SD 57001-2134	SD	1973-04	$2,381,063
8	Walker Methodist Health Center Inc	3737 Bryant Ave S, Minneapolis, MN 55409-1019	MN	1953-09	$30,879,736
9	Wesley Glen Inc	5155 N High St, Columbus, OH 43214-1525	OH	1970-06	$22,365,309
10	Sarah A Reed Retirement Center	227 W 22nd St, Erie, PA 16502-2689	PA	1988-07	$19,597,849
11	St Camillus Health Center Inc	10101 W Wisconsin Avenue, Wauwatosa, WI 53226-4861	WI	1946-03	$16,103,660
12	Yellowwood Acres Inc, Westminster Village Kentuckiana	2200 Greentree North, Clarksville, IN 47129-8965	IN	1984-03	$14,507,229
13	Shalom Park	14800 E Belleview Dr, Aurora, CO 80015-2258	CO	1986-01	$14,093,962
14	Westminster Village Inc	2025 E Lincoln St, Bloomington, IL 61701-5995	IL	1984-03	$12,444,371
15	Woodstock Christian Life Services	920 N Seminary Ave, Woodstock, IL 60098-2996	IL	1984-04	$11,087,927
16	Selfhelp Home Inc	908 W Argyle St, Chicago, IL 60640-3806	IL	2000-11	$8,939,633
17	St Paul Hermitage Home	1402 Southern Ave, Beech Grove, IN 46107-1160	IN	1946-03	$6,734,302
18	Bethel Lutheran Home	1001 S Egan Ave, Madison, SD 57042-3336	SD	1961-11	$4,835,364
19	Menno Olivet Care Center Inc	PO BOX 487, Menno, SD 57045-0487	SD	1972-07	$2,361,998
20	Wakonda Heritage Manor	515 Ohio St, Wakonda, SD 57073-2013	SD	1980-07	$2,253,433

Number of organizations performing similar types of work

Alaska	2
Alabama	3
Arkansas	5
Arizona	12
California	48
Colorado	13
Connecticut	21
District of Columbia	6
Delaware	3
Florida	45
Georgia	13
Hawaii	2
Iowa	22
Illinois	54
Indiana	25
Kansas	14
Kentucky	10
Louisiana	8
Massachusetts	16
Maryland	26
Maine	4
Michigan	20
Minnesota	41
Missouri	22
Montana	2

North Carolina	23
North Dakota	2
Nebraska	4
New Hampshire	5
New Jersey	24
New Mexico	1
New York	45
Ohio	45
Oklahoma	4
Oregon	12
Pennsylvania	93
Rhode Island	5
South Carolina	8
South Dakota	8
Tennessee	14
Texas	21
Utah	2
Virginia	23
Vermont	1
Washington	19
Wisconsin	26
West Virginia	4
Wyoming	1
International	2

Total

829

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