2026-09-18T15:38:21-05:00 2025-12-31 410746749 CLIFTONLARSONALLEN LLP 10401 W INNOVATION DR STE 300 WAUWATOSA WI 53226 990 2025-01-01 420869258 EVANS MEMORIAL HOME FOR THE AGED INC EVAN 5635472364 1010 NORTH ELM STREET CRESCO IA 52136 BRENDON KACHER BOARD PRESIDENT 5635472364 2026-09-18 1 KRISTEN DONLEVY P01670215 4144761880 2026-09-11 2025 EVANS SENIOR LIVING COMMUNITY BRENDON KACHER 1010 NORTH ELM STREET CRESCO IA 52136 6031855 0 X WWW.EVANSMEMORIALHOME.COM X 1960 IA TO ENRICH LIVES THROUGH KIND, COMPASSIONATE, CARE. 9 9 109 10 0 0 1272 3005 5359417 5803980 200904 148195 25910 76675 5587503 6031855 2500 0 0 0 2696326 3016371 0 0 0 2213497 2520843 4912323 5537214 675180 494641 10539499 10777360 1087522 830742 9451977 9946618 X AT EVANS SENIOR LIVING COMMUNITY, OUR MISSION IS TO PROVIDE KIND, COMPASSIONATE AND HIGH-QUALITY CARE FOR OUR VALUED RESIDENTS. WE STRIVE TO CREATE A SAFE COMMUNITY WHERE EVERYONE IS TREATED WITH RESPECT AND DIGNITY, WHILE PROMOTING A SENSE OF PURPOSE AND WELL-BEING. 0 0 4966654 0 5803980 EVANS MEMORIAL HOME FOR THE AGED, INC. (THE HOME) IS A NONPROFIT ENTITY ORGANIZED TO PROVIDE HOUSING AND NECESSARY MEDICAL CARE FOR INDIVIDUALS REQUIRING LONG-TERM CARE. THE HOME OPERATES A 43-BED NURSING FACILITY, A 27-UNIT ASSISTED LIVING FACILITY, 12-BED MEMORY CARE AND MANAGES AN APARTMENT COMPLEX AND EIGHT CONDOMINIUMS IN CRESCO, IOWA. 4966654 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 109 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 X DAN SPELLERBERG 3193628916 5925 DRY CREEK LANE CEDAR RAPIDS IA 52402 BRENDON KACHER PRESIDENT 1.00 X X 0 0 0 AUSTIN HRDLICKA VICE PRESIDENT 1.00 X X 0 0 0 HEIDI RICE SECRETARY 1.00 X X 0 0 0 KATCHY RICE TREASURER 1.00 X X 0 0 0 MATT BRACE DIRECTOR 1.00 X 0 0 0 SUE EASLER DIRECTOR 1.00 X 0 0 0 BRYAN SHEEHY DIRECTOR 1.00 X 0 0 0 MARTI FERRIE DIRECTOR 1.00 X 0 0 0 AARON HVITVED DIRECTOR 1.00 X 0 0 0 RACHEL LEVERSON ADMINISTRATOR 40.00 X 153900 0 8311 153900 0 8311 1 0 1 0 HEALTHCARE OF IOWA 5925 DRY CREEK LANE NE CEDAR RAPIDS IA 52402 CONSULTING 317548 MILLENIUM REHAB AND CONSULT 4725 MERLE HAY ROAD DES MOINES IA 50322 THERAPY 174754 MARTIN BROTHERS PO BOX 69 CEDAR FALLS IA 50613 SUPPLIES 158372 3 3005 3005 RESIDENT CARE SERVICES 623000 4044067 4044067 APARTMENT REVENUE 623000 1551952 1551952 EASTVIEW REVENUE 623000 136551 136551 MEAL REVENUE 623000 71410 71410 5803980 148195 148195 MISC. REVENUE 900099 76675 76675 76675 6031855 5803980 0 224870 X 162210 162210 2463547 2369240 94307 13429 13429 186688 175175 11513 190497 172429 18068 105397 9828 95569 665476 639383 26093 48060 5232 42828 80181 60053 20128 70463 70463 294941 294941 6522 5935 587 13429 13429 304358 304358 92946 85298 7648 PATIENT SUPPLIES 341251 341251 BAD DEBT 263597 263597 FOOD & MEALS 197243 197243 DUES & SUBS. 14134 96 14038 22845 15737 7108 5537214 4966654 570560 0 1200 1200 4324160 4920760 434521 246393 60796 78810 12142509 6709071 5643197 5433438 75625 96759 10539499 10777360 583810 348419 61154 57298 75011 93352 348102 313998 19445 17675 1087522 830742 X 9451977 9946618 9451977 9946618 10539499 10777360 494641 0 X X 0 1 X 1 0 X 851062 885416 982 1272 3005 1741737 4114285 4565689 5386727 5359417 5803980 25230098 4965347 5451105 5387709 5360689 5806985 26971835 0 1626499 1642634 1374528 1035224 186469 5865354 1626499 1642634 1374528 1035224 186469 5865354 21106481 8656 24340 165970 200904 148195 548065 8656 24340 165970 200904 148195 548065 25910 76675 102585 4974003 5475445 5553679 5587503 6031855 27622485 0.76410 0.71140 0.01980 0.01610 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2024 AMOUNT: $ 25,910. 2025 AMOUNT: $ 76,675. 0 1 X 235380 235380 9329615 4788787 4540828 837899 466973 370926 1692048 1453311 238737 47567 47567 5433438 ESTIMATED THIRD-PARTY PAYOR SETTLEMENTS 17675 17675 X 6031855 0 6031855 0 6031855 5537214 0 5537214 0 5537214 PART IV, LINE 2B: SECURITY DEPOSITS HELD IN ESCROW. PART X, LINE 2: THE HOME IS ORGANIZED AS AN IOWA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VIII), AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTIONS 509(A)(2). THE HOME IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ENTITY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. MANAGEMENT HAS DETERMINED THAT THE HOME IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. MANAGEMENT BELIEVES THAT THE HOME 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. THE HOME 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. X X 0 0 0 0 0 0 0 0 0 RACHEL LEVERSON ADMINISTRATOR 153900 0 0 0 0 0 1468 0 6843 0 162211 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY THE ORGANIZATION'S INDEPENDENT ACCOUNTING FIRM WITH INFORMATION PROVIDED BY MANAGEMENT. THE FORM IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND THE ADMINISTRATOR ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. ANY POTENTIAL CONFLICT IS REVIEWED BY THE BOARD. IF THE BOARD DETERMINES THERE IS A CONFLICT THE ENGAGEMENT MAY NOT BE ENTERED INTO AND THE MEMBER WOULD NOT BE ALLOWED TO VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD PROVIDES THE FINAL APPROVAL OF THE COMPENSATION FOR THE ADMINISTRATOR. ANNUAL REVIEW AND INCREASE IS COMPLETED BY HEALTHCARE OF IOWA, INC., AN INDEPENDENT CONSULTING COMPANY. COMPARABILITY DATA IS USED. THE INITIAL HIRE PROCESS AND ANNUAL REVIEW AND COMPENSATION INCREASE IS DOCUMENTED IN THE PERSONNEL FILE. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 639,383. MANAGEMENT AND GENERAL EXPENSES 26,093. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 665,476. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.