RESIDENTIAL SERVICES OF NORTHEASTERN MINNESOTA INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: RESIDENTIAL SERVICES OF NORTHEASTERN MINNESOTA INC (EIN 41-1296663)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-09-26
IRS object ID: 202312699349301001
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule J
Schedule K
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-09-26T11:50:57-05:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	390758449	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WIPFLI LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1502 LONDON ROAD SUITE 200	AddressLine1Txt
City	DULUTH	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55812	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	411296663	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESIDENTIAL SERVICES OF NE MN INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	RESI	BusinessNameControlTxt
Phone	2187407606	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2900 PIEDMONT AVENUE	AddressLine1Txt
City	DULUTH	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	558112915	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JON NELSON	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	2187407606	PhoneNum
Signature	2023-09-25	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JON	PersonFirstNm
Person Last	NELSON	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MICHAEL J PETERSON CPA	PreparerPersonNm
PTIN	P01833529	PTIN
Phone	2187224705	PhoneNum
Preparation	2023-09-25	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JON NELSON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2900 PIEDMONT AVENUE	AddressLine1Txt
City	DULUTH	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	558112915	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$23,654,808	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.RESIDENTIALSERVICES.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1978	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	ENHANCING THE LIVES OF PEOPLE WITH DISABILITIES BY PROVIDING INNOVATIVE SERVICES THAT PROMOTE INCLUSION AND SELF-DETERMINATION.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	695	TotalEmployeeCnt
Total Volunteers	7	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$2,560,139	PYContributionsGrantsAmt
CY Contributions Grants	$2,000	CYContributionsGrantsAmt
PY Program Service Revenue	$20,422,277	PYProgramServiceRevenueAmt
CY Program Service Revenue	$23,152,258	CYProgramServiceRevenueAmt
PY Investment Income	$34,882	PYInvestmentIncomeAmt
CY Investment Income	$38,486	CYInvestmentIncomeAmt
PY Other Revenue	$27,670	PYOtherRevenueAmt
CY Other Revenue	$22,390	CYOtherRevenueAmt
PY Total Revenue	$23,044,968	PYTotalRevenueAmt
CY Total Revenue	$23,215,134	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$18,260,793	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$19,356,018	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,406,287	PYOtherExpensesAmt
CY Other Expenses	$3,922,706	CYOtherExpensesAmt
PY Total Expenses	$21,667,080	PYTotalExpensesAmt
CY Total Expenses	$23,278,724	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,377,888	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$63,590	CYRevenuesLessExpensesAmt
Total Assets BOY	$13,247,584	TotalAssetsBOYAmt
Total Assets EOY	$12,958,678	TotalAssetsEOYAmt
Total Liabilities BOY	$3,128,780	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,903,464	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$10,118,804	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$10,055,214	NetAssetsOrFundBalancesEOYAmt
Mission	ENHANCING THE LIVES OF PEOPLE WITH DISABILITIES BY PROVIDING INNOVATIVE SERVICES THAT PROMOTE INCLUSION AND SELF-DETERMINATION.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$21,088,346	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$23,174,648	RevenueAmt
Desc	PROVIDE COMMUNITY BASED SERVICES BY OPERATING GROUP HOMES, IN-HOME SUPPORTS, ARMHS, SUPPORTED EMPLOYMENT, AND OUTPATIENT THERAPY IN NORTHEASTERN MINNESOTA TO PEOPLE WITH DISABILITIES OR MENTAL ILLNESS.	Desc
Total Program Service Expenses	$21,088,346	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	Yes (1)	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	32	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	695	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JON NELSON	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2187407606	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2900 PIEDMONT AVENUE	AddressLine1Txt
City	DULUTH	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55811	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DEAN FRIES
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
JAMES A HOULE
VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
SANDY BERGERSON
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
TIM GROSS
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
DON ERICKSON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JUDY FOSTER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
LEIGH WRIGHT
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JON NELSON
EXECUTIVE DIRECTOR	40.00		Yes (X)	$212,680	$0	$35,867
TUYET ROVANG
FINANCE DIRECTOR	40.00		Yes (X)	$97,424	$0	$48,022

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$310,104	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$83,889	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
CW TECHNOLOGY
5614 GRAND AVE	DULUTH	MN	55807	IT OUTSOURCING SERVICES	$236,287
ADP
8100 OLD CEDAR AVE S	BLOOMINGTON	MN	55425	PAYROLL SERVICES	$102,693

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$2,000	AllOtherContributionsAmt
Total Contributions	$2,000	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	RESIDENT SERVICE REVENUE	Desc
Business	623000	BusinessCd
Total Revenue Column	$23,152,258	TotalRevenueColumnAmt
Related Or Exempt Func Income	$23,152,258	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$23,152,258	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,160	TotalRevenueColumnAmt
Exclusion	$8,160	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$470,000	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$439,674	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$30,326	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$30,326	TotalRevenueColumnAmt
Exclusion	$30,326	ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$22,390	TotalRevenueColumnAmt
Related Or Exempt Func Income	$22,390	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$22,390	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23,215,134	TotalRevenueColumnAmt
Related Or Exempt Func Income	$23,174,648	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$38,486	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$393,993	TotalAmt
Management And General	$393,993	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$16,048,706	TotalAmt
Program Services	$14,749,501	ProgramServicesAmt
Management And General	$1,299,205	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$105,674	TotalAmt
Program Services	$105,674	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,597,568	TotalAmt
Program Services	$1,505,647	ProgramServicesAmt
Management And General	$91,921	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,210,077	TotalAmt
Program Services	$1,091,035	ProgramServicesAmt
Management And General	$119,042	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$2,879	TotalAmt
Program Services	$2,879	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$34,025	TotalAmt
Program Services	$22,600	ProgramServicesAmt
Management And General	$11,425	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$384,523	TotalAmt
Program Services	$384,523	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$224,286	TotalAmt
Program Services	$221,958	ProgramServicesAmt
Management And General	$2,328	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$122,786	TotalAmt
Program Services	$110,507	ProgramServicesAmt
Management And General	$12,279	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$403,188	TotalAmt
Program Services	$403,188	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$57,601	TotalAmt
Program Services	$46,081	ProgramServicesAmt
Management And General	$11,520	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$731,127	TotalAmt
Program Services	$636,737	ProgramServicesAmt
Management And General	$94,390	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$153,012	TotalAmt
Program Services	$139,236	ProgramServicesAmt
Management And General	$13,776	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
FOOD AND FOOD SUPPLIES	$465,805	$465,805
HOUSEKEEPING AND PLANT	$422,421	$363,324	$59,097
TRANSPORTATION RELATED	$314,489	$251,591	$62,898
PROGRAM EXPENSES	$302,512	$300,622	$1,890

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$304,052	TotalAmt
Program Services	$287,438	ProgramServicesAmt
Management And General	$16,614	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$23,278,724	TotalAmt
Program Services	$21,088,346	ProgramServicesAmt
Management And General	$2,190,378	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$13,628	BOYAmt
EOY	$11,248	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,156,813	BOYAmt
EOY	-$115,241	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,661,668	BOYAmt
EOY	$3,128,086	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$45,311	BOYAmt
EOY	$36,021	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$294,106	BOYAmt
EOY	$201,255	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$16,833,119	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$7,614,815	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$8,531,459	BOYAmt
EOY	$9,218,304	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$70,000	BOYAmt
EOY	$70,000	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$474,599	BOYAmt
EOY	$409,005	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$13,247,584	BOYAmt
EOY	$12,958,678	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,780,612	BOYAmt
EOY	$1,722,822	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,039,257	BOYAmt
EOY	$926,802	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$308,911	BOYAmt
EOY	$253,840	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,128,780	BOYAmt
EOY	$2,903,464	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$10,118,804	BOYAmt
EOY	$10,055,214	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$10,118,804	BOYAmt
EOY	$10,055,214	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$13,247,584	BOYAmt
EOY	$12,958,678	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$63,590	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$39,639	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years	$940,478	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,560,139	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,000	CurrentTaxYearAmt
Total	$3,542,256	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$18,859,300	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$18,080,768	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$19,597,756	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$20,422,277	CurrentTaxYearMinus1YearAmt
Current Tax Year	$23,152,258	CurrentTaxYearAmt
Total	$100,112,359	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$18,898,939	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$18,080,768	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$20,538,234	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$22,982,416	CurrentTaxYearMinus1YearAmt
Current Tax Year	$23,154,258	CurrentTaxYearAmt
Total	$103,654,615	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$103,654,615	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,492	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,280	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$19,810	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$32,916	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,160	CurrentTaxYearAmt
Total	$69,658	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,492	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,280	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$19,810	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$32,916	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,160	CurrentTaxYearAmt
Total	$69,658	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$35,197	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$109,734	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$157,115	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$27,670	CurrentTaxYearMinus1YearAmt
Current Tax Year	$22,390	CurrentTaxYearAmt
Total	$352,106	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$18,936,628	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$18,196,782	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$20,715,159	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$23,043,002	CurrentTaxYearMinus1YearAmt
Current Tax Year	$23,184,808	CurrentTaxYearAmt
Total	$104,076,379	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99590	PublicSupportCY509Pct
Public Support PY509	0.99580	PublicSupportPY509Pct
Investment Income CY	0.00070	InvestmentIncomeCYPct
Investment Income PY	0.00060	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,387,992	OtherCostOrOtherBasisAmt
Book Value	$1,387,992	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$13,352,797	OtherCostOrOtherBasisAmt
Depreciation	$5,826,732	DepreciationAmt
Book Value	$7,526,065	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$508,705	OtherCostOrOtherBasisAmt
Depreciation	$508,163	DepreciationAmt
Book Value	$542	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,583,625	OtherCostOrOtherBasisAmt
Depreciation	$1,279,920	DepreciationAmt
Book Value	$303,705	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$9,218,304	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DEFERRED COMPENSATION	Desc
Amt	$253,840	Amt

Field	Value	IRS element (for citing)
Total Liability	$253,840	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	JON NELSON	PersonNm
Title	EXECUTIVE DIRECTOR	TitleTxt
Base Compensation Filing Org	$175,183	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$20,000	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$17,497	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$8,676	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$27,191	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$248,547	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
HOUSING & REDEVELOPMENT AUTHORITY OF DULUTH MN
A	416006975	2009-05-14	$1,436,000	REFINANCE DEBT INCURRED FOR ACQUISITION & CAPITAL IMPROVEMENTS	0	0	0
HOUSING & REDEVELOPMENT AUTHORITY OF DULUTH MN
B	416006975	2009-05-14	$682,400	REFINANCE DEBT INCURRED FOR ACQUISITION & CAPITAL IMPROVEMENTS	0	0	0

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Total ProceedsTotalProceedsAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Capital ExpendituresCapitalExpendituresAmt	Substantial CompletionSubstantialCompletionYr	Refunding Tax Exempt BondsRefundingTaxExemptBondsInd	Refunding Taxable BondsRefundingTaxableBondsInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd
A	$55,315	$1,436,000	$57,461	$1,378,539	2009	0	0	Yes (1)	Yes (1)
B	$57,140	$682,400	$27,306	$655,094	2009	0	0	Yes (1)	Yes (1)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Any Research AgreementsAnyResearchAgreementsInd	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	0	0	0	0	0	0	0
B	0	0	0	0	0	0	0

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A	0	0	Yes (1)	0	0	0	0	0	0
B	0	0	Yes (1)	0	0	0	0	0	0

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	0
B	0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	PRIOR TO FILING, THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE, AND THEN A SUMMARY IS PRESENTED TO THE BOARD FOR APPROVAL.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY WHICH DEFINES WHAT CONSTITUTES A CONFLICT OF INTEREST AND THE PROCEDURES IN PLACE TO IDENTIFY AND ACT AROUND THE POTENTIAL OR ACTUAL CONFLICT. THE POLICY COVERS ALL DIRECTORS AND EMPLOYEES. DISCLOSURES OF POTENTIAL CONFLICTS ARE TO BE REPORTED TO THE EXECUTIVE DIRECTOR WHO SHALL THAN BRING TO THE BOARD CHAIR. IF HE OR SHE IS THE CONFLICTED PERSON, THE VICE CHAIR SHALL BE REPORTED TO. THE BOARD WILL DECIDE IF A CONFLICT ACTUALLY EXISTS. THE INTERESTED PERSON MAY VOLUNTARY RECUSE HIMSELF OR HERSELF FROM DISCUSSION OF THE CONTRACT OR TRANSACTION. IF REQUESTED BY THE BOARD CHAIR, THAT PERSON WILL ALSO BE RECUSED FROM VOTING ON THE MATTER. ANNUALLY, THE BOARD IS REMINDED OF THIS POLICY ALONG WITH THE PROCEDURES.
FORM 990, PART VI, SECTION B, LINE 15A	THE EXECUTIVE COMMITTEE ANNUALLY REVIEWS AND APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR, THE PROCESS INCLUDES CONSULTATION WITH AN INDEPENDENT COMPANY.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S MAIN OFFICE (2900 PIEDMONT AVE., DULUTH, MN 55811).

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	RSI INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2900 PIEDMONT AVENUE	AddressLine1Txt
City	DULUTH	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	558112915	ZIPCd

Field	Value	IRS element (for citing)
EIN	411527956	EIN
Primary Activities	PROVIDE PERSONAL CARE SERVICES TO MULTI HANDICAPPED PERSONS	PrimaryActivitiesTxt
Legal Domicile State	MN	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 7	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	RESIDENTIAL SERVICES OF NE MN INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (1)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd