American Lutheran Homes

What it reported doing in 2024

American Lutheran Homes, Inc. (ALH) operates as a charitable organization consistent with the requirements of Internal Revenue Code Section 501(c)(3). ALH provides long term care services including skilled nursing care, transitional care, assisted living, and basic care services. ALH does not discriminate against individuals in the admissions process or in the delivery of care with regard to ability to pay for services. The assisted living and basic care facilities operated by ALH primarily serve low-income elderly residents. The organization's cash reserves are generally applied to expansion and replacement of existing facilities and equipment, amortization of Continued on Schedule O...mortgages, improvements in resident care, training and education, and community benefit activities.The governing board of ALH is made up of leaders in the Fargo-Moorhead-West Fargo business community. Consistent with its charitable mission, ALH provides community benefit to the area served. In 2024, community benefit activities included:-Endings & Beginnings - a support group for family members dealing with a loved one diagnosed with dementia. -Virtual Dementia/Sensitivity Training - provided to employees and community members. This training program teaches participants about the challenges and frustrations of an elderly nursing home resident in managing day-to-day tasks and activities. Participants learn through active involvement in a simulation exercise what it is like to be challenged by issues such as hearing impairment, deteriorating vision, dementia, loss of control of their environment, and communication difficulties. -Volunteerism - coordinates a volunteer program that included approximately 213 volunteers giving over 13,962 hours of service, providing mental stimulation and emotional support to ALH's 294 elderly residents. Volunteers included members of sponsoring churches, Experience Works program volunteers, business groups, and many student volunteers from the community's schools - elementary, middle, high schools, and colleges. -Endowed scholarship programs and student loan repayment bonus opportunities - ALH recognizes that to continuously improve the organization's value to our community and our residents, to encourage life-long learning among employees, and to achieve an "employer of choice" status, it is in our best interest to provide opportunities to assist eligible employees in pursuing formal, healthcare-related education. -School partnerships - ALH works with area nursing and other healthcare-related programs to provide on-site training opportunities for students. In 2024, we had 134 nursing students complete clinical experiences at our facility. We provide a CNA training program for individuals in the Fargo-Moorhead community interested in pursuing a career as a nursing assistant. We also provide clinical site experience for an outside CNA training program, CPR training, and CNA testing and "test-out" classes. Other school partnerships include learning opportunities for dietetic students, and internship opportunities for students in social work, dietetics, activities, and LTC administration programs. -Assessment and referral services - our staff help refer individuals needing long term care services to the appropriate agency in the community. ALH licensed social workers provide guidance with medical assistance applications for residents/families. -In-Kind donations: ALH helps support the work of other non-profit agencies by donating items such as healthcare equipment, supplies, food products, clothing, and furnishings. Specific agencies include: o HEROo Great Plains Food Bank -Community Support - generalo ALH provides meeting room space and accommodations for non-profit organizations and community groups. o ALH supports and sponsors the Northern Plains Conference on Aging.o Facility space is open to use by outside groups for meetings, performances, activities, music recitals and other programs.o ALH organizes employee pa

Financial Efficiency

• Mission deployment rate: 83%; rating input score 83
• Program expense ratio: 89.2%; rating input score 89
• Fundraising efficiency: Limited

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
• Pay-setting controls: 4 of 6 controls in place; rating input score 67
  • Compensation committee: Pass
  • Independent consultant: Missing
  • Other Form 990s reviewed: Pass
  • Written employment contract: Missing
  • Compensation survey or study: Pass
  • Board or committee approval: Pass
• Foreign activity oversight: Limited
• Grant itemization coverage: Limited
• Major donor itemization: Limited
• Related-party transparency: Yes; rating input score 100

Accountability

• Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
• Governance controls: 9 of 9 controls in place; rating input score 100
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • Other executive compensation review process: Pass
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Pass
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: 6.2%; rating input score 57; 57th percentile among comparable filings
• Total-asset coverage ratio: 1.42; rating input score 49; 49th percentile among comparable filings
• Liabilities to assets ratio: 0.46; rating input score 32; 32nd percentile among comparable filings
• Officer compensation ratio: 4.2%; rating input score 58; 58th percentile among comparable filings

Growth

• Program expense growth: 4.8% per year; rating input score 100; 40th percentile among comparable filings
• Revenue growth: 5.8% per year; rating input score 100; 50th percentile among comparable filings
• Asset growth: 5.3% per year; rating input score 100; 38th percentile among comparable filings