2025-02-19T09:47:44-06:00 2024-04-30 450250958 EIDE BAILLY LLP 345 N REID PL STE 400 SIOUX FALLS SD 571037034 990 2023-05-01 460271277 DOW RUMMEL VILLAGE DOWR 6053361490 1321 W DOW RUMMEL ST SIOUX FALLS SD 57104 MICHAEL REDINGER CFO 6053361490 2025-02-17 1 1 LAURIE HANSON CPA P00851848 6053391999 2025-02-17 2023 2025-03-06 01:10:19Z JOSH HOFMEYER 1321 W DOW RUMMEL ST SIOUX FALLS SD 57104 46827746 0 X WWW.DOWRUMMEL.COM X 1958 SD TO PROVIDE TRANSITIONAL RETIREMENT LIVING. 14 14 362 125 -5970 390 146765 5180717 21274776 22791074 1110901 1527447 -17282 -11506 22515160 29487732 162548 188244 0 0 12913175 13303322 0 0 202650 11617817 12762187 24693540 26253753 -2178380 3233979 69900520 72757161 63045586 62108866 6854934 10648295 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 22414499 188244 22791074 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, 30 FLEX APARTMENTS SET UP FOR RESIDENTS TO AGE-IN-PLACE (ASSISTED LIVING AND INDEPENDENT LIVING COMMINGLED APARTMENTS), A 30 ENHANCED MEMORY CARE APARTMENTS, AND A 50-BED HEALTH CARE CENTER IN SIOUX FALLS, SD. THE APPROXIMATE NUMBER OF RESIDENTS SERVED FROM MAY 1, 2023 TO APRIL 30, 2024 WAS 435. 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 $192,000 FOR THE YEAR ENDED APRIL 30, 2024. 22414499 1 1 0 1 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 1 110 0 1 362 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 14 14 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X MICHAEL REDINGER 6053361490 1321 W DOW RUMMEL ST SIOUX FALLS SD 57104 CHARISSE OLAND CHAIRPERSON 4.00 2.00 X X 0 0 0 JASON HERRBOLDT VICE CHAIRPERSON/TREASURER 2.00 0.00 X X 0 0 0 LARRY FULLER SECRETARY 2.00 0.00 X 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 MARGARET CARMODY 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 JIM STURDEVANT TRUSTEE 2.00 0.00 X 0 0 0 JOSH HOFMEYER CEO 50.00 4.00 X 183133 0 8052 KEVIN KAUFMAN CFO 50.00 4.00 X 172210 0 10349 MICHAEL REDINGER CFO (BEG 01/24) 50.00 4.00 X 0 0 0 CHRIS HAHN EXEC DIRECTOR OF HEALTH CARE 40.00 0.00 X 130518 0 7365 JASON JOHNS DIRECTOR OF NURSING 40.00 0.00 X 101277 0 1816 SANDIE BRAUN ACCOUNTS RECEIVABLE COORDINATOR 70.00 0.00 X 135382 0 0 OLAMIDE BALOGUN LICENSED PRACTICAL NURSE 65.00 0.00 X 129441 0 8158 MICHELLE BUUS LICENSED PRACTICAL NURSE 50.00 0.00 X 105947 0 10312 957908 0 46052 8 0 1 0 INTERIM HEALTHCARE 3608 S SOUTHEASTERN AVE SIOUX FALLS SD 57103 TEMP AGENCY 865730 GOODCARE LLC 10000 N WEST AVE STE 210 SIOUX FALLS SD 57104 THERAPY SERVICES 411121 APFBO ROVE STAFFING LLC PO BOX 31001-2434 PASADENA CA 91110 TEMP AGENCY 409052 CONVERDIA HEALTH STAFFING 301 SHEYENNE ST 5 WEST FARGO ND 58078 TEMP AGENCY 324472 REV CAPITAL PO BOX 741791 LOS ANGELES CA 90074 TEMP AGENCY 191772 13 35474 2937106 2208137 5180717 AGED CARE / HOUSING 623000 22791074 22791074 22791074 663872 663872 174787 171156 3631 3631 9167 -5536 17847165 16969225 14365 877940 -14365 863575 863575 170131 185268 -15137 -15137 29487732 22791074 -5970 1521911 X 188244 188244 557328 83785 444319 29224 10669942 9290674 1379268 166238 131378 34375 485 1076572 938971 137601 833242 693398 137776 2068 1956 1956 63530 63530 3649213 2871148 714877 63188 146805 144111 2694 659795 522489 136797 509 1084482 1032587 51895 29539 22774 6765 4502 3056 1167 279 2280559 2221034 59525 2728661 2657463 71198 526364 508007 18357 FOOD COSTS 842013 842013 ERC EXPENSE 195250 195250 EMPLOYEE EXPENSES 135559 135559 BAD DEBT 132130 132130 281829 127808 49818 104203 26253753 22414499 3636604 202650 590790 235732 49396 0 2334761 1737384 49669 36015 42141 63265 75488433 33084123 44144268 42404310 22541631 24642630 147864 3637825 69900520 72757161 4110983 3866482 1721471 1783617 47316024 46230232 1941 789 208682 155731 9686485 10072015 63045586 62108866 X 6113374 7843964 741560 2804331 6854934 10648295 69900520 72757161 X 3233979 543778 15604 X 0 1 X 1 0 X 392269 3277672 632833 146765 5180717 9630256 17225502 17559005 18958298 21274776 22791074 97808655 17617771 20836677 19591131 21421541 27971791 107438911 2089054 2089054 0 2089054 2089054 105349857 639336 479348 481155 668214 694447 2962500 10803 10803 650139 479348 481155 668214 694447 2973303 18267910 21316025 20072286 22089755 28666238 110412214 0.95420 0.97080 0.02690 0.02920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 1956 0 0 0 1956 0 PART II-B, LINE 1F THE AMOUNT ON LINE 1F REPRESENTS THE LOBBYING PORTION OF DUES PAID TO SOUTH DAKOTA ASSOCIATION OF HEALTHCARE ORGANIZATIONS AND SOUTH DAKOTA HEALTH CARE ASSOCIATION. 0 1 X 3479285 274208 8140 3745353 3444086 42102 6903 3479285 3620752 25000 -188697 12969 3444086 2754337 877401 10986 3620752 2774225 -5469 14419 2754337 0.74830 0.12190 0.12980 1 0 651074 106048 757122 1596703 62433048 26296036 37733715 252 9542178 6065207 3477223 1159130 722880 436250 42404310 DEFERRED COMPENSATION PLAN 5663 REFUNDABLE DEPOSITS 10066352 10072015 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 7 188244 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 JOSH HOFMEYER CEO 173077 0 10056 0 0 0 0 0 8052 0 191185 0 0 0 KEVIN KAUFMAN CFO 163168 0 9042 0 0 0 3584 0 6765 0 182559 0 0 0 PART I, LINE 5 THE EXECUTIVE COMPENSATION PACKAGE INCLUDES BONUS COMPENSATION BASED PARTLY ON INCOME BEFORE INTEREST AND DEPRECIATION. IN CALENDAR YEAR 2023, $10,056 WAS PAID TO THE CEO AND $9,042 TO CFO KEVIN KAUFMAN. 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 3165000 23126520 1429437 453996 21243097 2016 1 0 1 1 B 2035000 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 MOST MONTHS 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 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 A, LINE 2 JASON HERRBOLDT AND TIFFANY MILLER HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 4 THE AMENDED BYLAWS NOW STATE THAT THE CALVARY EPISCOPAL CHURCH AND THE EPISCOPAL CHURCH OF THE GOOD SHEPHERD, AS WELL AS THE UNITED CHURCH OF CHRIST (UCC), SHALL RECOMMEND A POTENTIAL MEMBER OF THE BOARD. PREVIOUSLY A BOARD MEMBER WAS REQUIRED TO BE FROM EACH ORGANIZATION. 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 1,213,164. MANAGEMENT AND GENERAL EXPENSES 357,175. FUNDRAISING EXPENSES 105. TOTAL EXPENSES 1,570,444. DIETARY CONSULTANT: PROGRAM SERVICE EXPENSES 34,909. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,909. PHARMACY & MEDICAL CONSULTANTS: PROGRAM SERVICE EXPENSES 15,735. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,735. CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 392. MANAGEMENT AND GENERAL EXPENSES 25,501. FUNDRAISING EXPENSES 63,083. TOTAL EXPENSES 88,976. MEDICARE RX AND SERVICES: PROGRAM SERVICE EXPENSES 642,653. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 642,653. ORGANIST SERVICES: PROGRAM SERVICE EXPENSES 5,139. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,139. PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 121,337. MANAGEMENT AND GENERAL EXPENSES 179,842. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 301,179. RESIDENT BILLABLE SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 149,251. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 149,251. HOME CARE SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,108. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,108. CHAPLIN SERVICES: PROGRAM SERVICE EXPENSES 1,685. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,685. OUTSIDE STAFFING: PROGRAM SERVICE EXPENSES 835,634. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 835,634. REFERRAL FEES: PROGRAM SERVICE EXPENSES 500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 500. FORM 990, PART XI, LINE 9: INTERCOMPANY TRANSFERS 15,604. 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