2025-11-04T12:57:55-06:00 2024-12-31 450250958 Eide Bailly LLP 4585 Coleman St Ste 200 Bismarck ND 58503 990 2024-01-01 450229140 Odd Fellows and Rebekah Home of North Dakota Inc ODDF 7016623330 1107 Walnut St E Devils Lake ND 58301 Mark Ulrich Administrator 7016623330 2025-11-04 1 1 Lisa Chaffee CPA P00193453 7012551091 2025-11-04 2024 2025-03-06 01:10:19Z Odd Fellows Home Mark Ulrich 1107 Walnut St E Devils Lake ND 58301 1609139 0 X N/A X 2002 ND Providing basic care facility to meet the needs of the Lake Region and the citizens of North Dakota. 11 9 32 10 0 0 3874 2423 1276764 1506474 66248 73602 -132360 26640 1214526 1609139 0 0 0 0 987972 980393 0 0 0 408713 415633 1396685 1396026 -182159 213113 2684058 2642633 1115735 968967 1568323 1673666 X It is the mission of the Odd Fellows Home to be a "Place Where Somebody Cares." This has been the motto off Odd Fellows Home since the 1925 dedication. The Odd Fellows Home's mission is to provide a comfortable and pleasant atmosphere as well as meeting the cares and need of its residents. We will strive "To Seek To Improve and Elevate The Character of Man." 0 0 1110203 1506474 The Odd Fellows and Rebekah Home of North Dakota Incorporated is a 43-bed licensed basic care nursing facility licensed by the State of North Dakota serving the citizens of the Lake Region. In 2024 the faculty had 9,342 resident days which included 12 admissions and 11 discharged for an average per day count of 25.49 resident per day. 1110203 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 5 0 1 32 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 9 1 0 1 0 1 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X Mark UIrich 7016623330 1107 Walnut Street E Devils Lake ND 58301 X Carla Smith President 1.00 1.00 X X 0 0 0 Vickie Evenson Vice President 1.00 0.00 X X 0 0 0 Mark Ulrich Secretary/Administrator 40.00 3.00 X X 72289 10157 36489 Mark MacDonald Treasurer 1.00 1.00 X X 0 0 0 Katie Bailey Director 1.00 0.00 X 0 0 0 Martin Hanson Director 1.00 1.00 X 0 0 0 Janice Sandberg Carlson Director 5.00 1.00 X 22296 0 0 Louise Bell Director 1.00 0.00 X 0 0 0 Jewel Hall Director 1.00 0.00 X 0 0 0 Tom Bailey Director 1.00 0.00 X 0 0 0 Amanda Sandberg Director as of June 1.00 0.00 X 0 0 0 Lee Smith Director until June 1.00 0.00 X 0 0 0 94585 10157 36489 0 0 0 0 0 2423 1753 2423 Resident Service Reven 623000 1462983 1462983 Developer Fee Income 531390 27318 27318 Miscellaneous Revenue 900099 10472 10472 Recovery -PS Bad Debt 900099 5701 5701 1506474 73602 73602 26640 0 26640 26640 26640 1609139 1506474 0 100242 131205 22297 108908 607874 561040 46834 183295 172781 10514 58019 48180 9839 979 979 44853 44853 2919 2919 140 140 199696 186733 12963 59754 59754 5620 1272 4348 5046 5046 5299 5114 185 49354 46928 2426 41633 3185 38448 340 340 1396026 1110203 285823 0 403373 451559 74409 84712 750000 777815 19395 15678 2388751 2244580 193525 144171 586443 502653 656913 666045 2684058 2642633 402828 331062 110426 33903 602481 604002 1115735 968967 X 1568323 1673666 1568323 1673666 2684058 2642633 X 213113 -107770 X 0 1 X 0 0 X 14052 181170 70087 3874 2423 271606 1444585 1650951 1277305 1276764 1506474 7156079 1458637 1832121 1347392 1280638 1508897 7427685 0 636047 815499 770972 849227 818240 3889985 636047 815499 770972 849227 818240 3889985 3537700 23843 75792 77377 91408 100242 368662 23843 75792 77377 91408 100242 368662 1482480 1907913 1424769 1372046 1609139 7796347 0.45380 0.43560 0.04730 0.03900 X 0 0 98800 18415 117215 1826831 1813793 13038 405106 391188 13918 39599 39599 0 144171 Investment in Prairie Links 339265 F Investment in Walnut Street Development 163388 F 502653 Developer fee receivable 325032 Interest Receivable 236422 Partnership Admin Fee Receivable 104591 666045 Related Party N/P 436275 Related Party Interest Payable 167727 604002 X 1519648 -83790 -83790 1603438 5701 5701 1609139 1390325 -5701 -5701 1396026 0 1396026 Part X, Line 2: Odd Fellows Home believes that is 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 financial statements. Odd Fellows Home would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in come tax expense if such interest and penalties are incurred. Part XI, Line 2d - Other Adjustments: Change in Value of LP Investment Interest -83,790. Part XI, Line 4b - Other Adjustments: Recovery of previously written-off program service recivable 5,701. Part XII, Line 2d - Other Adjustments: Recovery of previously written-off program service recivable -5,701. Form 990, Part VI, Section A, line 1a President only votes if there is a tie. Form 990, Part VI, Section A, line 1a The Bylaws allow for an Executive Committee. The following members of the Board shall constitute the Executive Committee of the Board: The President of the Board, Vice President of the Board, Secretary, and Treasurer. The Executive Committee shall be available to make decisions on behalf of the Corporation without the need of meeting of the full Board. The Executive Committee may make such decisions only to the extent as may be specifically authorized by the Board. Form 990, Part VI, Section A, line 2 Mark Ulrich and Janice Sandberg Carlson have a business relationship with Carla Smith, Mark MacDonald, and Martin Hanson. Tom Bailey and Katie Bailey have a family relationship. Lee Smith and Carla Smith have a family relationship. Janice Sandberg Carlson and Amanda Sandberg have a family relationship. Form 990, Part VI, Section A, line 4 Bylaws were updated to remove language in relation to the Rebekah Assembly. Elections and appointments are now made by the Grand Lodge. Section 2. Number, Tenure and Qualifications: The number of members of the Board of the Corporation shall be nine regular members of the Board who shall consist of three Rebekahs members who shall be elected by the Grand Lodge and six members elected from the Grand Lodge together with various ex-officio members as set forth in Article II, Section 6. Form 990, Part VI, Section A, line 6 All members of The Grand Lodge of North Dakota of the Independent Order of Odd Fellows are members of Odd Fellows Home. Form 990, Part VI, Section A, line 7a The members each have one vote to elect the members of the governing body. The Grand Master of the The Grand Lodge of North Dakota of the Independent Order of Odd Fellows has the ability to fill vacancies. The Grand Lodge and ex-officio members consisting of the Grand Lodge's Grand Master. Form 990, Part VI, Section A, line 8b The governing documents authorize an executive committee to act on behalf of the board; however, the committee did not meet during the fiscal year. Form 990, Part VI, Section B, line 11b The Administrator reviews the Form 990 and provides a copy to the board prior to it being filed. Form 990, Part VI, Section B, line 12c The Board continually monitors compliance with the conflict of interest policy. All board members and key employees are covered under the policy; if there are any determinations found, the Board reviews and takes proper action. Board members with conflicts will recuse themselves from voting on issues in which they have a conflict. Form 990, Part VI, Section B, line 15 The Board of Directors determines the salary of the Administrator and documents the deliberation and decision in the board minutes. Form 990, Part VI, Section C, line 19 The governing documents and financial statements are available for viewing upon request. Form 990, Part VII, Section A: The compensation reported for Mark Ulrich and Janice Carlson are based on their services as an employee and not as a board member. Form 990, Part XI, line 9: Change in Value of LP Investment Interest -83,790. Transfer From Related Party -23,980. Independent Order of Odd Fellows 414 3rd Ave NE Devils Lake ND 58301 450121335 Fraternal Organization ND 501(c)(8) & (c)(10) The Grand Lodge of North Dakota of the Independent Order of Odd Fellows 0 Independent Order of Odd Fellows PO Box 14406 Grand Forks ND 58208 521245764 Fraternal Organization ND 501(c)(8) & (c)(10) The Grand Lodge of North Dakota of the Independent Order of Odd Fellows 0 Independent Order of Odd Fellows 1715 1st Ave W Williston ND 58801 450135825 Fraternal Organization ND 501(c)(8) & (c)(10) The Grand Lodge of North Dakota of the Independent Order of Odd Fellows 0 Independent Order of Odd Fellows 32 1st Ave W Dickinson ND 58601 237145893 Fraternal Organization ND 501(c)(8) & (c)(10) The Grand Lodge of North Dakota of the Independent Order of Odd Fellows 0 Independent Order of Odd Fellows 4009th St SW Minot ND 58702 237610910 Fraternal Organization ND 501(c)(8) & (c)(10) The Grand Lodge of North Dakota of the Independent Order of Odd Fellows 0 Independent Order of Odd Fellows 414 3rd Ave NE Devils Lake ND 58301 450366081 Fraternal Organization ND 501(c)(8) & (c)(10) The Grand Lodge of North Dakota of the Independent Order of Odd Fellows 0 The Grand Lodge of North Dakota of the Independent Order of Odd Fellows 1107 Walnut St E Devils Lake ND 58301 450140310 Fraternal Organization ND 501(c)(8) & (c)(10) N/A 0 IOOF Retirement Village Group LP 1107 Walnut St E Devils Lake ND 58301 843234599 Low-Income Housing ND N/A 0 0 Prairie Links Limited Partnership 1107 Walnut St E Devils Lake ND 58301 800083760 Real Estate ND Odd Fellows of Rebekah Home of North Dakota Inc Related -72570 485559 0 0 0.99990 Prairie Heights Inc 1107 Walnut St E Devils Lake ND 58304 Permanent Supportive Housing ND N/A C 0 Walnut Street Development Inc 1107 Walnut St E Devils Lake ND 58301 843225296 Low-Income Housing ND Odd Fellows and Rebekah Home of North Dakota Inc C 158775 1.00000 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0