2024-02-21T11:03:55-06:00 2023-04-30 450250958 EIDE BAILLY LLP 345 N REID PL STE 400 SIOUX FALLS SD 571037034 990 2022-05-01 460271277 DOW RUMMEL VILLAGE DOWR 6053361490 1321 W DOW RUMMEL ST SIOUX FALLS SD 57104 KEVIN KAUFMAN CFO 6053361490 2024-02-20 1 KEVIN KAUFMAN XXX-XX-XXXX 1 LAURIE HANSON CPA P00851848 6053391999 2024-02-20 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOSH HOFMEYER 1321 W DOW RUMMEL ST SIOUX FALLS SD 57104 22862757 0 X WWW.DOWRUMMEL.COM X 1958 SD TO PROVIDE TRANSITIONAL RETIREMENT LIVING. 17 17 381 35 -17159 0 632833 146765 18958298 21274776 2412681 1110901 -55461 -17282 21948351 22515160 183239 162548 0 0 11419870 12913175 0 0 156694 10829971 11617817 22433080 24693540 -484729 -2178380 72017230 69900520 62154510 63045586 9862720 6854934 X THE MISSION OF DOW RUMMEL VILLAGE IS TO PROVIDE FRIENDLY SECURE RETIREMENT LIVING THAT MEETS THE EVER CHANGING NEEDS OF A DIVERSE POPULATION IN A COMMUNITY SUSTAINED BY CHRISTIAN SPIRIT AND SERVICE. 0 0 21987839 162548 21274776 DOW RUMMEL VILLAGE IS A NON-DENOMINATIONAL, NONPROFIT ORGANIZATION OPERATING A CONTINUING CARE RETIREMENT COMMUNITY WHICH CONSISTS OF 114 INDEPENDENT LIVING APARTMENTS, 34 ASSISTED LIVING APARTMENTS, 30 ENHANCED ASSISTED LIVING, 31 FLEX APARTMENTS SET UP FOR RESIDENTS TO AGE-IN-PLACE (ASSISTED LIVING AND INDEPENDENT LIVING COMMINGLED APARTMENTS), A 30-BED MEMORY CARE CENTER, AND A 50-BED HEALTH CARE CENTER IN SIOUX FALLS, SD. THE APPROXIMATE NUMBER OF RESIDENTS SERVED FROM MAY 1, 2022 TO APRIL 30, 2023 WAS 457. TO FULFILL ITS MISSION OF COMMUNITY SERVICE, DOW RUMMEL PROVIDES ACCOMMODATIONS AND SERVICES WITHOUT CHARGE OR AT AMOUNTS LESS THAN ITS ESTABLISHED RATES TO RESIDENTS WHO MEET CERTAIN CRITERIA. DOW RUMMEL MAINTAINS RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF CHARITY CARE IT PROVIDES. THESE RECORDS INCLUDE THE AMOUNT OF CHARGES FOREGONE FOR ACCOMMODATIONS AND SERVICES FURNISHED UNDER ITS CHARITY CARE POLICY AND EQUIVALENT SERVICE STATISTICS. THE AMOUNTS NOT REPORTED AS REVENUE, BASED ON ESTABLISHED RATES, WERE $189,900 FOR THE YEAR ENDED APRIL 30, 2023. 21987839 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 10 0 1 381 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X KEVIN KAUFMAN 6055750271 1321 W DOW RUMMEL ST SIOUX FALLS SD 57104 BILL LENKER TREASURER 2.00 0.00 X X 0 0 0 CHARISSE OLAND CHAIRPERSON 4.00 2.00 X X 0 0 0 JASON HERRBOLDT VICE CHAIRPERSON 2.00 0.00 X X 0 0 0 MARGARET CARMODY SECRETARY 2.00 0.00 X X 0 0 0 DICK CORCORAN TRUSTEE 2.00 0.00 X 0 0 0 ANDREW HEWITT TRUSTEE 2.00 0.00 X 0 0 0 TIFFANY MILLER TRUSTEE 2.00 0.00 X 0 0 0 BRENDA FREVIK TRUSTEE 2.00 0.00 X 0 0 0 LARRY FULLER TRUSTEE 2.00 0.00 X 0 0 0 MARK MILLAGE TRUSTEE 2.00 0.00 X 0 0 0 MICHAEL BENDER TRUSTEE 2.00 0.00 X 0 0 0 MELISSA MOERIKE TRUSTEE 2.00 0.00 X 0 0 0 JIM BRECKENRIDGE TRUSTEE 2.00 0.00 X 0 0 0 DIANE HARRIS TRUSTEE 2.00 0.00 X 0 0 0 DEB DIMICK TRUSTEE 2.00 0.00 X 0 0 0 KENDRA GOTTSLEBEN TRUSTEE 2.00 0.00 X 0 0 0 JIM STURDEVANT TRUSTEE 2.00 0.00 X 0 0 0 DARLA VAN ROSENDALE CEO 50.00 4.00 X 213299 0 8928 KEVIN KAUFMAN CFO 50.00 4.00 X 156324 0 9785 CHRISTOPHER HAHN EXECUTIVE DIRECTOR OF HEALTH CARE SERVICES 40.00 0.00 X 121110 0 8678 490733 0 27391 3 0 1 0 INTERIM HEALTHCARE 3608 S SOUTHEASTERN AVE SIOUX FALLS SD 57103 TEMP AGENCY 560901 GOODCARE LLC 1407 N SYCAMORE SIOUX FALLS SD 57110 THERAPY SERVICES 442238 MIDWEST HEALTH SOLUTIONS 1201 BROADWAY ST CENTERVILLE SD 57014 TEMP AGENCY 230230 TRI-STATE SECURITY 5404 W 9TH SIOUX FALLS SD 57103 SECURITY COMPANY 112565 4 22648 124117 146765 AGED CARE / HOUSING 623000 21274776 21274776 21274776 502281 502281 165933 162566 3367 3367 3490 -123 621097 0 12477 621097 -12477 608620 608620 151905 172554 -20649 -20649 22515160 21274776 -17159 1110778 X 162548 162548 409009 61351 324486 23172 10567281 9464056 1016220 87005 80886 73336 7550 1061156 965931 87212 8013 794843 691800 94899 8144 67152 67152 3157379 2656282 488103 12994 143832 142177 1633 22 643608 447562 194246 1800 1174958 1135437 39521 24470 24320 150 23307 18629 3264 1414 2343927 2282746 61181 2527724 2461749 65975 320032 303951 16081 FOOD COSTS 868944 868944 EMPLOYEE EXPENSES 87032 87032 SMALL EQUIPMENT/REPAIRS 66367 66220 147 BAD DEBT -17570 -18785 1215 186655 73768 99972 12915 24693540 21987839 2549007 156694 77468 590790 107656 49396 1398217 2334761 42968 49669 251033 42141 75176505 31032237 46118182 44144268 23519096 22541631 502610 147864 72017230 69900520 2836359 4110983 1634258 1721471 48332896 47316024 4238 1941 265918 208682 9080841 9686485 62154510 63045586 X 8979511 6113374 883209 741560 9862720 6854934 72017230 69900520 X -2178380 -815406 -14000 X 0 1 X 1 0 X 552219 392269 3277672 632833 146765 5001758 13865226 17225502 17559005 18958298 21274776 88882807 14417445 17617771 20836677 19591131 21421541 93884565 0 0 0 93884565 536577 639336 479348 481155 668214 2804630 13019 10803 23822 549596 650139 479348 481155 668214 2828452 14967041 18267910 21316025 20072286 22089755 96713017 0.97080 0.97010 0.02920 0.02970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 3444086 42102 6903 3479285 3620752 25000 -188697 12969 3444086 2754337 877401 10986 3620752 2774225 -5469 14419 2754337 2650505 2565 136005 14850 2774225 0.73110 0.13120 0.13770 1 0 651074 106048 757122 1563863 61970914 24389290 39145487 252 9699798 5926976 3773074 1184556 715971 468585 44144268 DEFERRED COMPENSATION PLAN 147861 REFUNDABLE DEPOSITS 9538624 9686485 X PART IV, LINE 2B: THE TRUST FUND IS REQUIRED BY THE STATE OF SOUTH DAKOTA. IT INCLUDES ANY CASH RESIDENTS WANT SAFEGUARDED AND IS SPENT BASED ON THE RESIDENT'S SPECIFIC INSTRUCTION. PART V, LINE 4: ENDOWMENT FUNDS ARE USED FOR FINANCIAL ASSISTANCE PROGRAMS FOR RESIDENTS WHO CAN NO LONGER AFFORD TO LIVE AT DOW RUMMEL AND TO IMPROVE FACILITIES. PART X, LINE 2: THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. 1 FINANCIAL ASSISTANCE FOR RESIDENTS 5 162548 CURRENT RENT RATES RENT ASSISTANCE FOR RESIDENTS IN NEED. PART I, LINE 2: THE CEO AND CFO REVIEW ALL FINANCIAL ASSISTANCE APPLICATIONS IN ACCORDANCE WITH OUR FINANCIAL ASSISTANCE POLICIES AND AWARD THESE GRANTS BASED ON MEETING THE CRITERIA. APPLICANTS MUST HAVE DEPLETED ASSETS TO LESS THAN $2,000, HAVE LIVED AT DOW RUMMEL 5 YEARS OR MORE, NOT GIVEN AWAY ANY ASSETS IN THE LAST 5 YEARS AND BE IN THE ASSISTED LIVING OR MEMORY CARE AREAS. X X 0 0 0 1 0 0 0 0 0 DARLA VAN ROSENDALE CEO 203289 0 10010 0 0 0 4045 0 4883 0 222227 0 0 0 KEVIN KAUFMAN CFO 147314 0 9010 0 0 0 3041 0 6744 0 166109 0 0 0 PART I, LINE 5 COMPENSATION BASED PARTLY ON INCOME BEFORE INTEREST AND DEPRECIATION IS PART OF THE EXECUTIVE COMPENSATION PACKAGE WAS PAID TO THE CEO AND THE CFO BASED ON RESULTS. $10,010 TO THE CEO AND $9,010 TO THE CFO IN 2022 CALENDAR YEAR. A CITY OF SIOUX FALLS SOUTH DAKOTA 466000425 829566CE6 2016-10-27 23126520 SEE PART VI 0 0 0 B CITY OF SIOUX FALLS SOUTH DAKOTA 466000425 829566CS5 2017-05-15 29147367 SEE PART VI 0 0 0 A 2670000 23126520 1429437 453996 21243097 2016 1 0 1 1 B 1430000 29147367 1997803 2069583 544095 24535886 2019 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 A 1 B 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CITY OF SIOUX FALLS, SOUTH DAKOTA DATE THE REBATE COMPUTATION WAS PERFORMED: 10/27/2021 ISSUER NAME: CITY OF SIOUX FALLS, SOUTH DAKOTA DATE THE REBATE COMPUTATION WAS PERFORMED: 10/27/2021 PART I LINE A COLUMN (F) PROCEEDS WERE USED TO REFUND BONDS ISSUED 12/28/2006. PART I LINE B COLUMN (F) TO FINANCE THE EXPANSION AND RENOVATION OF THE BORROWER'S RETIREMENT COMMUNITY. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE AND FINANCE COMMITTEE MEET MONTHLY AND HAVE LIMITED AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY TO PASS MOTIONS WHICH ARE RECORDED WITHIN THE MINUTES AND PRESENTED TO THE FULL BOARD. THE EXECUTIVE COMMITTEE IS COMPRISED OF THE BOARD PRESIDENT, SECRETARY, AND UP TO SEVEN ADDITIONAL BOARD MEMBERS. THE FINANCE COMMITTEE IS COMPRISED OF THE BOARD CHAIRMAN, TREASURER AND UP TO FOUR ADDITIONAL BOARD MEMBERS. THE CEO AND CFO ARE PRESENT AT THE EXECUTIVE COMMITTEE AND FINANCE COMMITTEE MEETINGS AS AN ADMINISTRATIVE RESOURCE BUT DO NOT HAVE VOTING RIGHTS. FORM 990, PART VI, SECTION B, LINE 11B THE CEO AND CFO WILL REVIEW THE 990 IN DETAIL. THE 990 WILL BE PROVIDED TO BOARD MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS BOARD MEMBERS, OFFICERS, AND MEMBERS OF COMMITTEES. A REQUEST IS MADE ANNUALLY TO EACH OF THEM FOR DISCLOSURE OF POTENTIAL CONFLICTS OF INTEREST. THE BOARD MAKES A DETERMINATION OF WHETHER THERE IS A CONFLICT OF INTEREST AND IF SO, IMPLEMENTS THE PROCEDURE FOR EVALUATING THE ISSUE OR TRANSACTION INVOLVED. ANY BOARD MEMBER, OFFICER, OR COMMITTEE MEMBER WITH A CONFLICT MUST REFRAIN FROM VOTING. HOWEVER, ANY MEMBER WHO IS EXCLUDED FROM VOTING BECAUSE OF SUCH POSSIBLE CONFLICT OF INTEREST MAY BRIEFLY STATE THEIR POSITION IN THE MATTER AND ANSWER PERTINENT QUESTIONS OF OTHER MEMBERS WHEN THE CONFLICTED MEMBER'S KNOWLEDGE OF THE MATTER WILL ASSIST THE BOARD OR COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15A THE CEO REVIEWS THE CFO COMPENSATION AND THE BOARD OF TRUSTEES REVIEWS THE CEO COMPENSATION ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G SERVICE CONTRACTS: PROGRAM SERVICE EXPENSES 933,805. MANAGEMENT AND GENERAL EXPENSES 293,472. FUNDRAISING EXPENSES 214. TOTAL EXPENSES 1,227,491. DIETARY CONSULTANT: PROGRAM SERVICE EXPENSES 47,853. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47,853. PHARMACY & MEDICAL CONSULTANTS: PROGRAM SERVICE EXPENSES 18,021. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,021. CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 9,296. MANAGEMENT AND GENERAL EXPENSES 49,680. FUNDRAISING EXPENSES 12,780. TOTAL EXPENSES 71,756. MEDICARE RX AND SERVICES: PROGRAM SERVICE EXPENSES 744,942. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 744,942. ORGANIST SERVICES: PROGRAM SERVICE EXPENSES 5,543. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,543. RESIDENT BILLABLE SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 141,462. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 141,462. HOME CARE SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,489. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,489. CHAPLIN SERVICES: PROGRAM SERVICE EXPENSES 250. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 250. OUTSIDE STAFFING: PROGRAM SERVICE EXPENSES 688,323. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 688,323. REFERAL FEES: PROGRAM SERVICE EXPENSES 1,600. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,600. PROFESSIONAL SERVICE: PROGRAM SERVICE EXPENSES 206,649. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 206,649. FORM 990, PART XI, LINE 9: INTERCOMPANY TRANSFERS -14,000. DOW RUMMEL COMMUNITY ENHANCEMENT FOUNDATION 1321 W DOW RUMMEL ST SIOUX FALLS SD 57104 270860032 TO PROVIDE SUPPORT TO THE OPERATIONS OF DOW RUMMEL AND ITS EXEMPT PURPOSE. SD 501(C)(3) LINE 12A, I DOW RUMMEL VILLAGE 1 0 0 1 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0