2026-08-14T07:35:10-05:00 2025-09-30 423603499 Eide Bailly Advisory LLC 14010 FNB Pkwy Ste 600 Omaha NE 681545206 990 2024-10-01 411486796 Eventide Living Center EVEN 2182912230 801 Main Avenue 201 Moorhead MN 56560 Darin Ohe CFO 2182912230 2026-08-13 1 1 Megan L Koziol P01544037 4023302660 2026-08-07 2024 2025-03-06 01:10:19Z Jon Riewer 801 Main Avenue 201 Moorhead MN 56560 347762 0 X www.eventide.org X 1984 MN To sponsor, encourage, promote, and advance the delivery of health care. 14 14 0 14 0 0 0 0 343651 337095 12589 10667 0 0 356240 347762 0 0 0 0 7419 10059 0 0 0 267746 254779 275165 264838 81075 82924 982482 1177436 313570 425600 668912 751836 X To advance compassionate care and service excellence empowering older adults, families and communities to thrive. 1 0 243639 337095 Eventide Living Center is a Minnesota Limited Liability Corporation that owns and operates a 46-unit housing project for the elderly in Moorhead, MN. For the year ended September 30, 2025 its occupancy rate was 91.4%. 243639 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 1 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MN X Darin Ohe 2182912230 801 Main Avenue Suite 201 Moorhead MN 56560 Robert Bye Chair 0.20 1.40 X X 0 0 0 Patrick Gulbranson Vice Chair 0.20 1.40 X X 0 0 0 Luke Hvidston Treasurer 0.20 1.40 X X 0 0 0 Vikki Johnson Secretary 0.20 1.40 X X 0 0 0 Pete Seljevold Director 0.20 1.40 X 0 0 0 Cindy Larson-Casselton Director 0.20 1.00 X 0 0 0 Joe Halvorson Director 0.20 1.00 X 0 0 0 Judy Lee Director 0.20 1.00 X 0 0 0 Karla Swenson Director 0.20 1.00 X 0 0 0 Jodee Bock Director 0.20 1.00 X 0 0 0 Tyler Fischbach Director 0.20 1.00 X 0 0 0 Brandon Lunak Director 0.20 1.00 X 0 0 0 Terry Brandt Director 0.20 1.00 X 0 0 0 Eric Schaefer Director 0.20 1.00 X 0 0 0 Jon Riewer President & CEO 5.00 35.00 X 0 528958 36715 Darin Ohe CFO 5.00 35.00 X 0 284515 33253 0 813473 69968 0 0 1 0 0 Tenant Rents 623990 327040 327040 10055 10055 337095 10667 10667 347762 337095 0 10667 X 7412 7412 2181 2181 466 466 21259 21259 2100 2100 26600 26482 118 9875 7903 1972 89263 89263 11782 11782 54803 54803 24078 24078 Repairs and Maintenance 8069 8069 6950 6950 264838 243639 21199 0 33745 679837 1961 12999 3467 2316480 1835347 348805 481133 597971 982482 1177436 17823 9075 266419 163864 14476 14749 14852 237912 313570 425600 X 668912 751836 668912 751836 982482 1177436 82924 0 X X 0 1 X 1 1 1 X 366339 340158 326112 343651 337095 1713355 366339 340158 326112 343651 337095 1713355 0 13796 11791 13278 22545 26981 88391 13796 11791 13278 22545 26981 88391 1624964 295 416 8204 12589 10667 32171 295 416 8204 12589 10667 32171 366634 340574 334316 356240 347762 1745526 0.93090 0.94300 0.01840 0.01320 X 0 1 X 676009 545 10272 -39253 726079 651871 1349 2993 -19796 676009 613150 4580 3502 -30639 651871 625254 3444 -40644 -25096 613150 670910 118530 164186 625254 0.24120 0.21271 0.54609 0 1 1 204292 204292 1957151 1720345 236806 155037 115002 40035 481133 Related Party Payables 237912 237912 X 347762 0 347762 0 347762 264838 0 264838 0 264838 Part IV, Line 2b: Tenant security deposits represent amounts received from tenants subject to the terms of their lease agreements. These funds are refunded to residents based on compliance with the requirements of the lease agreement. Tenant security deposits are held in a segregated savings account. Part V, Line 4: The related parent organization, Eventide, holds and administers all of the endowments. The endowments reported in Schedule D, Part V also benefit the operations of the filing organization. Part X, Line 2: The Center 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 financial statements. The Center would recognize future accrued interest and penalties related to unrecognized tax liabilities in income tax expense if such interest and penalties are incurred. 0 0 0 0 0 0 0 0 0 Jon Riewer President & CEO 0 484717 0 44241 0 0 0 15250 0 22494 0 566702 0 0 Darin Ohe CFO 0 262273 0 22242 0 0 0 11788 0 22494 0 318797 0 0 Part I, Line 3 The organization relied on Eventide, a related organization, that used a compensation committee, compensation survey or study, and approval by the board or compensation committee methods described in Sch J, Part I, Line 3 to establish the top management official's compensation. Jon Riewer and Darin Ohe are compensated by Eventide, a related organization, for services provided to that organization, Eventide West Fargo, LLC, Eventide Living Center, Lake Region Lutheran Home, Tabitha, Inc., Tabitha Foundation, Inc., Tabitha Grand Island, Inc., and Tabitha Alf Real Estate Holding, Inc. A Economic Development Authority Moorhead MN 416005386 000000000 2007-03-06 1478929 Renovation and refinancing of a 46-unit independent living senior housing 0 0 0 A 1282361 1478929 28929 1450000 2007 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 A 1 Date Rebate Computation Performed Issuer Name: Economic Development Authority Moorhead, MN Date the Rebate Computation was Performed: 02/20/2012 Schedule K, Part IV, Arbitrage, Line 2c: There are no remaining proceeds. Therefore the final arbitrage calculation was calculated February 20, 2012. It will not be necessary to perform future arbitrage calculations. Form 990, Part III, line 2 Effective October 1, 2024, Eventide became the sole member of Tabitha, Inc. in a member substitution agreement. Eventide is a non-profit organization that provides a complete continuum of care to the elderly. Form 990, Part V, Line 1a, Number reported in Box 3 of Form 1096: Eventide Living Center has independent contractors, however, Eventide, the parent organization, pays all the independent contractors directly. The actual expense of each independent contractor is directly charged to the assigned entity. Form 990, Part V, Ln 2a & Part IX, Ln 7-10: The related organization, Eventide, manages the payroll for all employees for itself and its subsidiaries. The amounts reflected on Form 990, Part IX represent the costs allocated to this Organization. Form 990, Part VI, Section A, line 1a There is an Executive Committee that has the power to act on behalf of the entire Board of Directors. This committee is made up of at least five but not more than six persons, all of whom shall be members of the Board of Directors. The President shall be an advisory, non-voting member of the Executive Committee. Form 990, Part VI, Section A, line 2 Officers Jon Riewer and Darin Ohe are employed by Eventide, a related exempt organization. The board members of Eventide Living Center are also the board members of Eventide. Therefore, business relationships exist between Jon Riewer and each member of the board of directors and Darin Ohe and each member of the board of directors. Form 990, Part VI, Section A, line 3 The organization paid management fees to Eventide, a related organization, for the services of the President & CEO and CFO. Jon Riewer, President & CEO, and Darin Ohe, CFO, are compensated by Eventide, a related organization that provides management services. Compensation for the individuals is listed on Part VII and is for services as President & CEO and CFO of the filing organization and the six related tax exempt entities listed on Schedule R. Each filing organization pays Eventide a management fee that includes payment for the President & CEO and CFO services to their respective organization. Form 990, Part VI, Section A, line 6 Eventide is the sole member of Eventide Living Center. Form 990, Part VI, Section A, line 7a Eventide is the sole member of Eventide Living Center. Eventide Living Center, Eventide, Eventide Heartland and Eventide West Fargo, LLC, all have the same Board of Directors. Eventide's board is elected by delegates from the member churches who serve on the board. Each member church has one vote for every 1,000 members of the church. Each member church also has one additional vote which may be cast by one of its pastors present at the meeting. Each member of the organization's Board of Directors is entitled to one vote. Form 990, Part VI, Section B, line 11b The Form 990 will be provided to the governing board prior to filing with the IRS. The CFO and Vice President of Finance and Budget will review a draft of the Form 990. Form 990, Part VI, Section B, line 12c Board members, management level employees and up are covered by the policy. The senior management/CFO determines if a conflict of interest exists and reviews conflicts. Eventide has various restrictions in place to keep the individual with the conflict from acting on their own behalf instead of Eventide's best interest. Individuals with a conflict must abstain from voting on the issue. Form 990, Part VI, Section B, line 15 The organization relies on Eventide, a related organization, to determine the compensation. An annual evaluation of the CEO is done by the Executive Committee team of Eventide. A comparability study was done in 2020 by Leading Age-CEMO. The comparability study considers the region, total revenue and FTE's. The last review was done in February 2025. The CEO annually reviews, approves and documents the CFO compensation using the same methods as above. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part IX, line 11g Background Checks: Program service expenses 0. Management and general expenses 18. Fundraising expenses 0. Total expenses 18. Purchased Services: Program service expenses 26,482. Management and general expenses 100. Fundraising expenses 0. Total expenses 26,582. Form 990, Part XII, Line 2c: There was no change to the process from last year. Eventide 801 Main Avenue Suite 201 Moorhead MN 56560 410721640 Nursing Home and Elderly Housing MN 501(c)(3) Line 10 N/A 0 Eventide West Fargo LLC dba Sheyenne Crossing 801 Main Avenue Suite 201 Moorhead MN 56560 204531061 Senior Living Community MN 501(c)(3) Line 10 Eventide 0 Lake Region Lutheran Home dba Eventide Heartland 801 Main Avenue Suite 201 Moorhead MN 56560 450275011 Skilled Nursing Facility ND 501(c)(3) Line 10 Eventide 0 Tabitha Inc 4720 Randolph Street Lincoln NE 68510 470377998 Elder care services NE 501(c)(3) Line 10 Eventide 0 The Tabitha Foundation 4720 Randolph Street Lincoln NE 68510 470636199 Fundraising and support to Tabitha, Inc. NE 501(c)(3) Line 12a, I Tabitha Inc 0 Tabitha Grand Island Inc 3940 Ewoldt Street Grand Island NE 68803 843824792 Elder care services NE 501(c)(3) Line 10 Tabitha Inc 0 Tabitha ALF Real Estate Holding Inc 4720 Randolph Street Lincoln NE 68510 270241402 Support Tabitha, Inc. with assisted living real estate NE 501(c)(3) Line 12a, I Tabitha Inc 0 Sanders Flats LLC 801 Burns Street Hawley MN 56549 881158794 Senior Living MN N/A 0 1 Tabitha Home Health Care & Hospice LLC 1044 North 115th Street Suite 500 Omaha NE 68154 873957968 Home health care and hospice NE N/A 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1