Provide housing and services to siouxland's elderly in a way that ensures a physical and care environment which maximizes the dignity and independence of each resident.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
$293K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $841K a year · 7% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$293K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Looks good: 3.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $25K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$27.2M
120% of total assets
Concern: liabilities are 120% of assets; over 80%.
Pt X · Ln 26
Independent board members
16
of 16 voting members
Looks good: 16 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$14.1M
+8% vs prior year
Spent
$14.9M
To programs
91%
Net assets
−$4.6M
By yearFY2020–FY2024
Revenue
$14.1M
FY2023▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2020$10.9M
FY2021$11.9M
FY2022$13.1M
FY2023$14.1M
FY2024$14.5M
Expenses
$14.9M
FY2023▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$10.5M
FY2021$13.5M
FY2022$14.2M
FY2023$14.9M
FY2024$15.5M
Net assets
−$4.6M
FY2023▼ -20%
Tap a bar for its year
Net assets by fiscal year
FY2020$156K
FY2021−$2.5M
FY2022−$3.8M
FY2023−$4.6M
FY2024−$5.5M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1958.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $13.6M Management & general 9% · $1.3M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

19 people listed on the 990; $293K paid to officers and key staff.

Part VII, Section A · reportable compensation
$124,216Pt VII · Sec A
Administrato
$97,227Pt VII · Sec A
Director of
$71,608Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Samantha Roth’s $134K as CEO is at the 5th percentile of top reported officer pay among 2901 $10–100M health care nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Samantha Roth$134,295$124,216$116,917$11,667—
Hallie Salmen———$96,255$119,226
Chris Schenkelberg$105,756$97,227$97,227——
Julie Klein———$80,470$77,421
Kristi Loofe$75,610$71,608$70,024——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers housing and services to seniors, maximizing their dignity and independence.

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Provided by the organization

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1 program · $13.6M · in their own filed words · FY2023
01

To provide skilled nursing and nursing facility levels of care with a 74 bed nursing facility, 46 bed assisted living facility, and 114 independent living units.

$13.6Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$25K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$14.1M
Ln 12
Fees for servicesLn 2g$13.8M
Investment incomeLn 3$135K
Gifts and grantsLn 1h$112K
Money outPt IX
$14.9M
Ln 25
Programscol B$13.6M
Managementcol C$1.3M
Owns and owesPt X
−$4.6M
net assets · Ln 32
Cash and savingsLn 1–2$4.2M
Total assetsLn 16$22.6M
LiabilitiesLn 26$27.2M
PeoplePt VI, VII
19
listed · VII A
PaidVII A3
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$112K
Fees for servicesLn 2g$13.8M
Investment incomeLn 3$135K
Other incomeLn 4–11$58K
Total revenueLn 12$14.1M
Assets in detailPt X, end of year
CashLn 1$2.6M
SavingsLn 2$1.7M
Cash and savings togetherLn 1–2$4.2M
InvestmentsLn 11–13$263K
Land, buildings, equipmentLn 10c$14.8M
Other assetsLn 15$2.6M
Total assetsLn 16$22.6M
LiabilitiesLn 26$27.2M
Net assetsLn 32−$4.6M
OperationsPt I, VI
EmployeesI 5341
VolunteersI 676
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$4.6M$4.2M
InvestmentsLn 11–13$249K$263K
Land, buildings, equipmentLn 10c$15.7M$14.8M
Total assetsLn 16$23.5M$22.6M
LiabilitiesLn 26$27.3M$27.2M
Net assetsLn 32−$3.8M−$4.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$293K$293K
Other salaries and wagesLn 7$7.0M$6.7M$273K
Other employee benefitsLn 9$740K$591K$148K
Payroll taxesLn 10$540K$495K$45K
Other fees for servicesLn 11g$176K$12K$164K
Advertising and promotionLn 12$87K$87K
OccupancyLn 16$868K$794K$74K
InterestLn 20$1.1M$1.1M
Depreciation, depletion and amortizationLn 22$1.3M$1.3M
InsuranceLn 23$195K$114K$81K
Other expenses (24a–d)Ln 24$2.4M$2.3M$96K
All other expensesLn 24e$265K$211K$54K
Total functional expensesLn 25$14.9M$13.6M$1.3M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $14.5M$15.5M−$988K−$5.5M 990 PDF
FY2023 Viewing $14.1M$14.9M−$800K−$4.6M 990 PDF
FY2022 $13.1M$14.2M−$1.2M−$3.8M 990 PDF
FY2021 $11.9M$13.5M−$1.7M−$2.5M 990 PDF
FY2020 $10.9M$10.5M$422K$156K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $14,133,517 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $124,572$112,145
I-9 Program service revenuePrior year $12,808,114$13,828,860
I-10 Investment incomePrior year $35,810$134,747
I-11 Other revenuePrior year $81,522$57,765
I-12 Total revenuePrior year $13,050,018$14,133,517
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $8,038,875$8,565,494
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $6,164,411$6,367,882
I-18 Total expensesPrior year $14,203,286$14,933,376
I-19 Revenue less expensesPrior year −$1,153,268−$799,859
Part VI · Governance 16 of 16 board members independent, no flags
VI-1a Voting members of the governing body16
VI-1b Independent voting members16
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $14,133,517 across 7 lines filed
VIII-1f All other contributions, gifts and grants$112,145
VIII-1h Total contributions, gifts and grants$112,145
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $13,828,860$13,828,860
VIII-3 Investment incomeExcluded from tax $134,747$134,747
VIII-6 Net rental income or lossExcluded from tax $12,743$12,743
VIII-8 Net income from fundraising eventsExcluded from tax $45,022$45,022
VIII-12 Total revenueRelated to mission $13,828,860 · Excluded from tax $192,512$14,133,517
Part IX · Statement of functional expenses $14,933,376 across 12 lines filed
IX-5 Pay of current officers, directors and key staffManagement $293,051$293,051
IX-7 Other salaries and wagesPrograms $6,719,473 · Management $272,952$6,992,425
IX-9 Other employee benefitsPrograms $591,288 · Management $148,290$739,578
IX-10 Payroll taxesPrograms $495,468 · Management $44,972$540,440
IX-11g Other fees for servicesPrograms $12,232 · Management $163,668$175,900
IX-12 Advertising and promotionManagement $86,551$86,551
IX-16 OccupancyPrograms $793,536 · Management $74,328$867,864
IX-20 InterestPrograms $1,092,780$1,092,780
IX-22 Depreciation, depletion and amortizationPrograms $1,268,459$1,268,459
IX-23 InsurancePrograms $113,862 · Management $80,852$194,714
IX-24 Other expenses (24a–d)Programs $2,321,016 · Management $95,879$2,416,895
IX-24e All other expensesPrograms $211,142 · Management $53,577$264,719
IX-25 Total functional expensesPrograms $13,619,256 · Management $1,314,120 · Fundraising $0$14,933,376
Part X · Balance sheet $22,642,480 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $2,997,052$2,559,269
X-2 Savings and temporary cash investmentsStart of year $1,648,301$1,685,766
X-4 Accounts receivableStart of year $364,253$562,879
X-8 Inventories for sale or useStart of year $69,701$69,040
X-9 Prepaid expenses and deferred chargesStart of year $99,087$136,068
X-10c Land, buildings and equipment, netStart of year $15,701,600$14,754,083
X-12 Other securitiesStart of year $249,178$263,087
X-15 Other assetsStart of year $2,366,606$2,612,288
X-16 Total assetsStart of year $23,495,778$22,642,480
X-17 Accounts payable and accrued expensesStart of year $1,419,075$1,531,570
X-19 Deferred revenueStart of year $5,190,550$5,203,267
X-20 Tax-exempt bond liabilitiesStart of year $20,500,888$20,188,049
X-25 Other liabilitiesStart of year $196,021$288,967
X-26 Total liabilitiesStart of year $27,306,534$27,211,853
X-27 Net assets without donor restrictionsStart of year −$5,390,876−$6,149,193
X-28 Net assets with donor restrictionsStart of year $1,580,120$1,579,820
X-32 Total net assets or fund balancesStart of year −$3,810,756−$4,569,373
X-33 Total liabilities and net assetsStart of year $23,495,778$22,642,480
Part XI · Reconciliation of net assets −$4,569,373 net assets at year end
XI-1 Total revenue$14,133,517
XI-2 Total expenses$14,933,376
XI-3 Revenue less expenses−$799,859
XI-4 Net assets at start of year−$3,810,756
XI-5 Net unrealized gains (losses) on investments$41,242
XI-10 Net assets at end of year−$4,569,373

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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