Nonprofit · EIN 81-0288768
ST JOHNS LUTHERAN MINISTRIES INC
Tax-exempt · BILLINGS, MT 59102
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $27,330,656 | $29,073,800 | -$1,743,144 | $50,532,749 | $44,761,911 | $5,770,838 |
| December 31, 2023 | 990 | $29,968,186 | $29,648,024 | $320,162 | $47,428,534 | $40,141,870 | $7,286,664 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,307,233
- of which government grants
- $646,482
- Program service revenue
- $27,119,241
- Investment income
- -$1,095,818
- Net gain from sales of assets
- -$1,383,204
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $38,964
- Compensation of officers, directors and key employees
- $520,170
- Other salaries and wages
- $14,218,689
- Salaries, compensation and benefits (total)
- $16,640,296
- Professional fundraising fees
- $0
- Legal fees
- $8,810
- Accounting fees
- $141,998
- Occupancy
- $1,503,740
- Travel
- $101,572
- Depreciation
- $2,419,328
- Program services (functional)
- $26,558,142
- Management and general (functional)
- $2,515,658
Balance sheet and other
- Total assets, start of year
- $47,428,534
- Total assets, end of year
- $50,532,749
- Total liabilities, end of year
- $44,761,911
- Net assets, end of year
- $5,770,838
- Land, buildings and equipment
- $29,887,940
- Publicly traded securities
- $7,270,620
- Net assets without donor restrictions
- $4,060,517
- Net assets with donor restrictions
- $1,710,321
- Gross receipts
- $28,951,686
- Employees
- 773
- Volunteers
- 217
- Year formed
- 1960
- State of legal domicile
- MT
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| David Trost | CEO Officer | 35 | $113,788 | $218,839 |
| Jerry Pearsall | Vice President of Finance Officer | 35 | $74,470 | $117,250 |
| Breanne Cato | Registered Nurse Highest-paid employee | 71.4 | $171,663 | $12,689 |
| Mark Wagstaff | Vice President of Health Services Highest-paid employee | 40 | $128,334 | $4,620 |
| Kevin Sider | Chief Marketing & Info Officer Highest-paid employee | 20 | $123,418 | $7,994 |
| Catharine Rivera | Administrator (HBSI) Highest-paid employee | 0 | $123,243 | $2,465 |
| Shannon Bloyder | Director of Rehabilitation Highest-paid employee | 40 | $113,282 | $2,272 |
| Mina Morse | Chair Trustee or director, Officer | 2 | $0 | $0 |
| Mike Nelson | Vice Chair Trustee or director, Officer | 2 | $0 | $0 |
| Kristi Fischer | Secretary to Director May 2024 Trustee or director | 2 | $0 | $0 |
| Connie Herberg | Director to Secretary May 2024 Trustee or director, Officer | 2 | $0 | $0 |
| Tim Thompson | Treasurer (Jan-May) Trustee or director | 2 | $0 | $0 |
| Bill Davies | Director to Treasurer May 2024 Trustee or director, Officer | 2 | $0 | $0 |
| Claudia Baker | Director Trustee or director | 2 | $0 | $0 |
| Margaret MacDonald | Director Trustee or director | 2 | $0 | $0 |
6 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| John Ronneberg | Director (Jan-May) Trustee or director | 2 | $0 |
| Todd Koep | Director Trustee or director | 2 | $0 |
| Ken Carrothers | Director Trustee or director | 2 | $0 |
| Paul Netugens | Director Trustee or director | 2 | $0 |
| Paul Adam | Director (May-Current) Trustee or director | 2 | $0 |
| Tyler Amundson | Director (May-Current) Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 19 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| David Trost | President & CEO Officer | 35 | $104,784 | $126,743 |
| Breanne Cato | Registered Nurse Highest-paid employee | 78 | $182,296 | $8,780 |
| Jerry Pearsall | Vice President of Finance Officer | 35 | $74,752 | $111,570 |
| Tabitha Trenary | Pharmacist Highest-paid employee | 40 | $131,963 | $7,525 |
| Kevin Sider | Administrator - SJU/MU Highest-paid employee | 20 | $118,578 | $6,222 |
| Catharine Rivera | Administrator - HBSI Highest-paid employee | 0 | $119,191 | $2,384 |
| Tammy Martin | Registered Nurse Highest-paid employee | 57 | $114,690 | $4,700 |
| Mina Morse | Chair Trustee or director, Officer | 2 | $0 | $0 |
| Mike Nelson | Vice Chair Trustee or director, Officer | 2 | $0 | $0 |
| Kristi Fischer | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| Tim Thompson | Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| Claudia Baker | Director Trustee or director | 2 | $0 | $0 |
| Bill Davies | Director Trustee or director | 2 | $0 | $0 |
| Connie Herberg | Director Trustee or director | 2 | $0 | $0 |
| Margaret MacDonald | Director Trustee or director | 2 | $0 | $0 |
| John Ronneberg | Director Trustee or director | 2 | $0 | $0 |
| Todd Koep | Director Trustee or director | 2 | $0 | $0 |
| Ken Carrothers | Director (As of May) Trustee or director | 2 | $0 | $0 |
| Paul Netugens | Director (As of May) Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 3940 RIMROCK RD, BILLINGS, MT 59102-0141
- Principal officer (990 for 2024)
- David Trost, 3940 Rimrock Road, Billings, MT 59102
- Signed the 990
- Whitney Griffin, CFO
- Phone
- (406) 655-5600
- Website
- www.stjohnsunited.org
- Return prepared by
- Eide Bailly LLP
Mission
St. John's Lutheran Ministries is a community of diverse people sharing God's healing presence. Our mission is to provide living opportunities within nurturing environments of hope, dignity & love.
Program accomplishments
- St. John's Operations - St. John's Lutheran Ministries, Inc. is a ministry to the world given by 25 local Lutheran (ELCA) ownership congregations who are committed to caring for people regardless of religious preference, race/national origin, gender/age/marital status, diagnosis/disability, or financial status. St. John's began as a HUD facility (115 beds) in 1963 and has grown into one of the largest providers of senior housing and long-term care services in the State of Montana. We offer a full continuum of care providing low-income housing, assisted living, skilled nursing, and independent living, as well as childcare, rehabilitation/home health, child adoption services and many other support services to enhance the lives of those we serve. (Continued on Schedule O)Overall, we served 947 seniors on our campus in 2024 as well as 1,355 seniors in outlying communities. The below are examples of that support. Program Service Accomplishments:Skilled Nursing Services - We operate a 36 bed transitional rehab unit as well as 52 skilled nursing beds located in four individual cottages. During 2024, St. John's nursing division cared for 455 residents providing 29,335 patient days of care. St. John's has proven to be an innovative leader in nursing home care through the implementation of programs such as Eden Alternative, Comfort Care Vigil Ministry, and the Green House cottage model with an open door to other service providers from around the country to tour our facilities and exchange information and service delivery ideas. Two principals have contributed to the success of the cottage model of care, 1) the creation of a home environment serving a small group of elders and, 2) the role of the Elder Sharaths ("servant" in Hebrew) in the cottage and the extensive training/education given them to prepare them for this new role. The organization, operations and delivery of care within this recent paradigm are radically different from those of the traditional nursing home. Dementia Care and Assisted Living Cottages - Located next to the nursing facility are two individual cottages (24 beds) which specialize in assisted living dementia care as well as two additional high-acuity assisted living cottages (29 beds). In 2024, the cottages provided 15,579 days of care to 63 individuals. Retirement Services In 2021, residents living in our former HUD retirement facility were relocated to our new 56-unit low-income housing tax credit project or to other facilities on campus. The completion of the tax credit project provided a rejuvenated independent living space for our elders, while still giving them access to our activities program, pastoral care program, and nursing amenities if needed. We served 64 residents in our new facility in 2024.Other Facilities - The Crossings, a St. John's facility located in Laurel, Montana, includes a 12 unit assisted living dementia care cottage, 14 assisted living apartments, 24 independent living apartments and 5 townhomes. The Crossings served 69 individuals with 18,791 days of care provided in 2024. The Willows, a St. John's facility located in Red Lodge, MT has two connected assisted living cottages (24 beds total). The Willows facility was closed in August 2023.Medicaid Residents - St. John's provides services to all people in need including Medicaid residents. The cost of such care is much greater than the related reimbursement. In 2024, St. John's continued as one of the largest providers of Medicaid long-term care services in Yellowstone County, Montana providing 12,008 days of care to Medicaid residents. The gap between our cost to provide care to Medicaid recipients and the reimbursement we received in the nursing facility during 2024 is an estimated $2,470,000.Home & Community Based Services/Rural Outreach - Through our rehabilitation department, we served 48 patients. These patients were located at a hospital a distance of 50 miles from Billings. In addition, we contracted with our joint venture, Home Based Services Initiative, LLC to provide rehabilitation services for their homebound clients; in 2024, we served 1,108 clients.Center For Generations - We continue to provide child and infant daycare to our staff members and the community, many of whom cannot afford, nor have access to safe, quality childcare. St. John's Center for Generations is accredited which assures high quality early childhood developmental programs for the children we serve. In 2024, the Center for Generations served 87 children (43 community families and 44 staff families). The program helps create a nurturing environment through intergenerational activities for our seniors as well. During 2024, St. John's subsidized $277,000 of direct costs to operate the Center for Generations. St. John's United Family Services - With four offices throughout Montana, Family Services has been serving the people of need in Montana and Northern Wyoming as part of St. John's since 2010, "Joining Hearts in Hope". In 2024 Family Services was involved in bringing hope to the lives of 49 adoptive families. We assisted birth parents and related family members and had a role in the placement of 1 child in a forever home. In addition, Family Services worked with 20 adoptable children through the Wendy's Wonderful Kids program as well as 41 individuals in our professional counseling program. We also worked with 95 families within our C.A.R.E.S. program, which is a family-centered, strength-based, and community-driven model of care designed to promote child abuse prevention and family preservation, to divert entry into the juvenile justice system; and enable children with complex needs to remain at home and in their community. In 2024, St. John's subsidized $93,000 in direct costs to operate Family Services, which is offset in part by contributions made through the St. John's Foundation.Other Subsidies St. John's also provides college scholarships to many of our staff wishing to pursue an education in the healthcare and social work fields. Awarded college scholarships in 2024 were 13 students totaling $18,500. Our Pastoral Care staff administers an employee crisis fund providing cash and bill payment to employees for emergency needs - a total of 31,500 for 56 employees in 2024. Community Engagement - Other benefits St. John's supplies to the community include free programs (health fairs and seminars on aging issues), staff assistance to other 501(c) (3) organizations during normal work hours, free meeting space to other organizations within the community, clinical training of nurses and physician assistants, internships for other medical disciplines, as well as participation in the fund raisers of other community not-for-profits. The St. John's United 2024 Summer Concert Series hosted six free community concerts with close to 9,000 people in attendance. These concerts provide important community socialization for our residents as well as an opportunity to give back to the community. St. John's Lutheran Ministries, Inc. supports and encourages health care services by providing financial and managerial consulting assistance to affiliated not-for-profit organizations. We provide management services to Sapphire Lutheran Homes (Hamilton, Montana) as well as our joint ventures Missions United, Inc. (including Mission Ridge, Vista and the Wyndstone) and Home Based Services Initiative, LLC (home health and hospice).SummaryOperating St. John's Lutheran Ministries, Inc. contributes to the organization's exempt purpose in a manner designed to satisfy the primary needs of aged, handicapped, and disadvantaged persons, providing safe housing, health care, and financial security. The need for safe housing is satisfied as St. John's provides residential facilities that are specifically designed to meet the special needs of the elderly. The need for health care is satisfied as St. John's provides long-term health care and rehabilitation in an environment designed to maintain the physical, emotional, and spiritual well-being of the residents. St. John's provides financial security by 1) maintaining, in the residence, any person who becomes unable to pay the standard charges and 2) provides its services at the lowest possible cost to remain a viable provider of services to the elderly in the community.While not an all-inclusive dollar amount of total community benefits provided and without an attempt to measure the high quality of services provided, over $2,900,000 of direct community benefit (as detailed in this report) was provided by St. John's to the communities we are privileged to serve.Expenses $26,558,142 · grants $38,964 · revenue $27,119,241
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 81-0288768
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Church
- Exempt since
- 1961
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P200)
- Group exemption
- 9386: EVANGELICAL LUTHERAN CHURCH IN AMERICA
- Assets (IRS master file)
- $50,532,749
- Income (IRS master file)
- $28,951,686
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $27,330,656 | $29,073,800 | $50,532,749 | XML |
| 990 | December 2023 | $29,968,186 | $29,648,024 | $47,428,534 | XML |
| 990 | December 2022 | $28,143,154 | $30,087,891 | $37,866,496 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 81-0288768).
Questions about ST JOHNS LUTHERAN MINISTRIES INC
- What is the EIN of ST JOHNS LUTHERAN MINISTRIES INC?
- The employer identification number (EIN) of ST JOHNS LUTHERAN MINISTRIES INC is 81-0288768.
- Is ST JOHNS LUTHERAN MINISTRIES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1961.
- Which annual return does ST JOHNS LUTHERAN MINISTRIES INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ST JOHNS LUTHERAN MINISTRIES INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ST JOHNS LUTHERAN MINISTRIES INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of ST JOHNS LUTHERAN MINISTRIES INC?
- The 990 for the year ended December 31, 2024 names David Trost.
- Who are the officers and directors of ST JOHNS LUTHERAN MINISTRIES INC?
- The 990 for the year ended December 31, 2024 lists 21 people; 7 received compensation from the organization, the highest $113,788 (David Trost, CEO).
- How much revenue does ST JOHNS LUTHERAN MINISTRIES INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $27,330,656, expenses of $29,073,800 and total assets of $50,532,749 at year end.
Other nonprofits in BILLINGS
- MISSIONS UNITED INC EIN 81-0499281 · last filed 990 for 2024
- YELLOWSTONE BOYS AND GIRLS RANCH FOUNDATION INC EIN 81-0419905 · last filed 990 for 2025
- DISTRICT 7 HUMAN RESOURCES DEVELOPMENT COUNCIL EIN 81-0300207 · last filed 990 for 2025
- FAMILY SERVICE INC EIN 81-0232120 · last filed 990 for 2025
- RESOURCE SUPPORT & DEVELOPMENT INC EIN 81-0347025 · last filed 990 for 2025
- BILLINGS FAMILY YMCA INC EIN 81-0229386 · last filed 990 for 2025
- SOARING EAGLE EIN 84-1409114 · last filed 990 for 2025
- ADULT RESOURCE ALLIANCE OF YELLOWSTONE COUNTY EIN 81-0364744 · last filed 990 for 2025